1. This notice is to advise of amendments made to the Departmental Consolidation of the Customs Tariff (Tariff) now available on the CBSA website.
2. As a result of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA), effective April 1, 2021, qualifying goods originating from the United Kingdom including the Channel Islands, Gibraltar, and the Isle of Man may be claimed under the United Kingdom Tariff (UKT).
3. The UKT will now be shown as an applicable tariff treatment for the United-Kingdom including the Channel Islands, Gibraltar, and the Isle of Man in the List of Applicable Countries and Tariff Treatments.
4. All tariff treatment code and rate additions are identified in the various T2021-3 formats of the Customs Tariff on the CBSA website. Please note that due to the amount of changes, there are no change bar indicators in the PDF and HTML versions. For the Access files, the changes are indicated with a number 1 in the change column.
5. As a result of system limitations, all changes will be active in the Customs Commercial System (CCS) at a later date. This will be indicated via a new Customs Notice.
6. Effective April 1, 2021 importers of qualifying goods may cite the Special Authority Code number 21-1-85 in order to benefit from the correct duties. With this Special Authority Code, importers of qualifying goods will also be able to utilize their applicable Order In Council (OIC), Excise Warehouse Licenses and Permits.
7. To do so, importers must complete the B3-3, Canada Customs Coding Form as follows:
- a. In Field 14 “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment code 02;
- b. In Field 22 “Description” enter the OIC, Excise Warehouse License or Permit number after the description of the good, should it apply to the importation;
- c. In Field 26 “Special Authority” enter Special Authority Code number 21-1-85.
8. Importers will have to manually calculate all applicable duties and taxes under the Customs Act to benefit from this Special Authority Code.
9. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request can be found in CBSA Memorandum D11-11-3 Advance Rulings for Tariff Classification, available on the CBSA website.
10. 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): 1-204-983-3500 or 1-506-636-5064
Contact Us at the CBSA website may also be accessed for information
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