1. The Governor General in Council, on recommendation of the Minister of Finance, has issued the United Kingdom Trade Continuity Remission Order, 2021 #20-1135.
2. The United Kingdom Trade Continuity Remission Order (the Order) provides the tariff benefits of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) as if it were in force as of . It does so by remitting the difference between the Most-Favoured-Nation Tariff rate of customs duty and the rate of customs duty that would apply under the Comprehensive Economic and Trade Agreement (CETA). This replicates the tariff benefits that would have applied to eligible imports from the United Kingdom (UK) and certain associated territories under the CUKTCA as the tariffs and rules of origin are equivalent under the two agreements. The CETA is referenced because those preferential tariffs and rules of origin already exist in domestic law.
3. This remission applies to goods imported on or after , until the day on which the CUKTCA enters into force.
4. Effective importers of qualifying goods may cite the United Kingdom Trade Continuity Remission Order, 2021 #20-1135", in order to benefit from the remission of duties.
5. To do so, importers must complete Form B3-3, Canada Customs Coding Form, as follows:
- In Field No. 14, “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment, code “02”
- In Field No. 26, “Special Authority”, enter OIC #20-1135
6. Importers are responsible for obtaining documentation in support of a claim for remission under the Order. The Canada Border Services Agency (CBSA) will accept documentation from exporters in the UK in support of an importer’s claim for remission.
7. For more information on the CETA tariff treatment and the associated rules of origin, please consult the CETA Rules of Origin Regulations and Memorandum D11-5-15 Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin.
8. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 204-983-3500 or 506-636-5064
Contact Us at the CBSA website may also be accessed for information
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