1. The Canada-United Kingdom Trade Continuity Agreement Implementation Act received Royal Assent on March 17, 2021 and comes into force on April 1, 2021.
2. CUKTCA means the Agreement as defined in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act.
3. CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff.
4. Information regarding the CUKTCA and the text of the Agreement can be found on the Global Affairs Canada Web site.
5. Proposed regulatory amendments and new regulations under the Customs Act related to the CUKTCA are announced in a separate customs notice.
United Kingdom Trade Continuity Remission Order, 2021
6. Remission under the United Kingdom Trade Continuity Remission Order, 2021 (SOR/ 2020-290) is not available for goods imported on or after entry into force of the CUKTCA, which as noted above is April 1, 2021.
7. Pursuant to the CUKTCA, a new preferential tariff treatment is being introduced, namely the United Kingdom Tariff (UKT). As a result of system limitations, the unique tariff treatment code specific to the UKT will be available to importers at a later date and will be announced via a separate customs notice. In the interim, to claim the benefit of the preferential tariff treatment, importers of qualifying goods from a CUKTCA beneficiary may cite Special Authority code 21-1-85. This code applies to goods imported on or after the entry into force of the CUKTCA, as noted above in paragraph 1, until the UKT’s tariff treatment code comes into effect.
8. Importers will need to manually calculate their duties (including taxes) under the Customs Act and will also be able to utilize any applicable Order In Council numbers (OIC), Excise Warehouse Licenses and permits.
9. To benefit, 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 22, “Description”, enter any applicable permits, licences and OIC numbers after the description of the good
- In Field No. 26, “Special Authority”, enter number 21-1-85
10. Entitlement to the tariff benefits offered under the CUKTCA is determined in accordance with the Protocol on Rules of Origin and Origin Procedures of CETA, as incorporated by reference in the CUKTCA.
11. Textile and apparel products that are eligible for import under the CUKTCA Origin Quotas, set out in Annex 5-A of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA, are subject to import controls under Canada’s Export and Import Permits Act. To claim the preferential tariff treatment for these goods, importers are required to obtain an import permit and complete Field 22 of the B3 as stated above with P.C. number: 2021-241.
12. For more information concerning CUKTCA Origin Quotas for textile and apparel products and associated permit requirements, consult Notice to Importers Serial No. 1037 Textiles and Apparel for Import to Canada from the United Kingdom under the Canada-UK Trade Continuity Agreement published on the Global Affairs Canada website.
Proof of Origin
13. The required proof of origin is referred to in the CUKTCA as the “origin declaration”. This origin declaration may be provided on an invoice or any other commercial document which describes the originating product in sufficient detail to enable its identification. It should be completed in English or French and is contained in Annex 2 of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA.
14. In order to claim the preferential tariff treatment afforded under the CUKTCA, importers must have in their possession the origin declaration completed by the exporter in the CUKTCA beneficiary of export, as well as any necessary permits.
15. Goods may be shipped from a CUKTCA beneficiary, with or without transshipment, to Canada.
16. The transshipment conditions are contained in Article 14 of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA and in the CUKTCA Tariff Preference Regulations.
17. An application for a refund under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of goods that were imported on or after April 1, 2021.
18. This notice summarizes the requirements needed to benefit from the CUKTCA’s preferential rates of duty. To gain a more comprehensive understanding, it is advised that importers review the Agreement in its entirety prior to importing their goods.
19. 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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