Customs Notice 22-12: Ukraine Goods Remission Order
1. The purpose of this Customs Notice is to advise of the SOR/2022-127 Ukraine Goods Remission Order, effective , for goods that originate in Ukraine. This order is being initiated under section 115 of the Customs Tariff.
2. Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine and are imported during the period beginning on and ending on .
3. For purposes of the Customs Tariff, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.
4. For the purposes of the Customs Tariff, minimal operation means any of the following:
- (a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage;
- (b) the packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes;
- (c) a mere dilution with water or another substance that does not materially alter the characteristics of the good;
- (d) the collection of goods intended to form sets, assortments, kits or composite goods; and
- (e) any combination of operations referred to in paragraphs (a) to (d).
5. Remission is also granted of the duties paid or payable under the Special Import Measures Act (SIMA) in respect of goods that originate in Ukraine.
6. For the purposes of the SIMA, goods originate in Ukraine if they acquired their physical and technical characteristics in Ukraine.
7. Remission is not granted to over-quota dairy, poultry and egg products imported after (tariff item numbers in Appendix A), however, duty relief is provided for shipments of these goods already in transit to Canada before and imported thereafter. For the purpose of this Customs Notice, "in transit to Canada" refers to goods bound for Canada which were under the control of a carrier before .
Importers should have in their possession proof that such goods were in transit to Canada before . Such proof may include, but is not limited to, the following documentation: shipping documents, report of entry documents, and cargo control documents that may be requested at any time by a Canada Border Services Agency (CBSA) officer.
8. The remission is granted if:
- (a) in the case of goods other than those classified under one of the tariff items whose number is listed in Appendix A, they are imported during the period beginning on and ending on ;
- (a.1) in the case of goods that are classified under one of the tariff items whose number is listed in Appendix A, they are either
- imported during the period beginning on and ending on , or
- in transit to Canada before ; and
- (b) the importer makes a claim for remission to the Minister of Public Security and Emergency Preparedness within two years of the date of the importation.
8.1. The Government has separately enacted sanctions under the Special Economic Measures Act that concern trade with certain regions of Ukraine (Crimea, and controlled territories in Donetsk and Luhansk, as set out in the regulations). Among these sanctions, it is prohibited to import goods from these prescribed territories or any person in them. This import prohibition remains in effect. Further details are available in Customs Notice 22-01.
How to Apply
9. In respect of commercial goods, to obtain relief of customs duties at time of import, special authorization code 22-649 is to be entered in field No. 26 – Special Authority of Form B3-3. For instructions on coding of the B3, please refer to Memorandum D17-1-10, Coding of Customs Accounting Documents. If the goods would be subject to SIMA duties, then the SIMA Code (Field 32) should be entered as 50 and the SIMA assessment (field 39) should be left blank to indicate that SIMA assessment is covered by a valid Special Authorization Code.
10. Casual goods, at time of import, Form BSF715 or BSF715-1 Casual Goods Accounting Document, for the accounting of goods subject to this remission order, will be prepared according to standard procedures without collection of duty.
Corrections, Re-Determinations, and Refunds
11. Where the remission order is applicable, and an overpayment of customs duty has been identified on commercial importations, Form B2, Canada Customs – Adjustment Request may be filed in a regional CBSA office requesting a refund of the overpaid amount under section 74(1)(g) of the Customs Act. Note that the special authorization code 22-649 is to be entered in field No. 20 – Special Authority of Form B2. Please refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request, for additional information on completing Form B2.
Where an overpayment of SIMA duties has been identified on commercial importations, a refund request must be filed on a separate B2 form, and SIMA Code (Field 26) should be entered as 50 while SIMA Assessment (Field 33) should be left blank to indicate that SIMA assessment is covered by a valid Special Authorization Code. For more information on SIMA redeterminations, refer to Memorandum D14-1-3, Re-determinations and Appeals Under the Special Import Measures Act.
12. The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty under the Customs Act, or the subjectivity, Normal Value, and/or Export Price under SIMA, on its own initiative or in response to a self-adjustment. The CBSA may assess any undeclared amount of customs duty that is not eligible.
13. A Blanket B2 request may be submitted to request a refund of customs duties on more than 25 transactions. For the procedures surrounding the preparation and presentation of Blanket B2 Adjustment Requests, please refer to Memorandum D17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests.
14. Where the remission order was applicable and customs duty has been paid on non-commercial importations, Form B2G, Informal Adjustment Request may be sent to one of the CBSA's five casual refund centres, in accordance with the instructions outlined in Memorandum D6-2-6, Refund of Duties and Taxes on Non-Commercial Importations.
15. The CBSA recommends that importers request a ruling if they have any doubt as to the tariff classification, origin or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR), Memorandum D11-11-3, Advance Rulings for Tariff Classification or Memorandum D11-4-16 Advance rulings for origin under Free Trade Agreements
16. For more information, contact 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):
1-204-983-3550 or 1-506-636-5064
Contact Us at the CBSA website may also be accessed for information.
Tariff Item Numbers excluded from remission after June 9, 2023, unless in transit before .
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