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Customs Notice 22-12: Ukraine Goods Remission Order

Ottawa,

Revised

Revised

Revised

Revised

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, except for goods subject to the General Tariff, and those classified under one of the tariff items whose number is listed in the schedule. The Remission Order was issued pursuant to section 115 of the Customs Tariff.

2. Remission is granted of the customs duties paid or payable in respect of goods that originate in Ukraine and are imported during the period beginning on and ending on .

3. For purposes of gaining relief under the Remission Order, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.

4. For the purposes of gaining relief under the Remission Order, minimal operation means any of the following:

5. Remission for the duties paid or payable under the Special Import Measures Act (SIMA) in respect of goods that originate in Ukraine will no longer be in effect after .

Application

6. Remission may be granted where the following conditions are met:

7. The Government has separately enacted sanctions under the SIMA 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

8. In respect of commercial goods, to obtain relief of customs duties owed under the Customs Tariff at time of import, special authorization code 22-649 is to be entered in the Special Authority OIC (Field 80) of the Customs Accounting Document (CAD).

9. In respect of commercial goods imported between and (inclusive), to obtain relief of customs duties owed under the Customs Tariff at time of import, special authorization code 25-502 is to be entered in the Special Authority OIC (Field 80) of the CAD.

10. For instructions on coding the CAD, please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents.

11. If the goods are subject to duties under the SIMA, the SIMA Code (Field 84a) must be completed using the appropriate code.

12. 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

13. Corrections or adjustments to original declarations and requests for re-determinations are to be made in the prescribed form and manner under the relevant provisions of the Customs Act, in accordance with the procedures outlined in Memorandum D11-6-6: “Reason to Believe” and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty, Memorandum D6-2-3: Refund of Duties and Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations. This also includes goods released and accounted for in the CLVS Program.

14. If surtax was not correctly self-assessed or was self-assessed in error for commercial goods, then an adjustment to the CAD may be submitted via the CCP or via EDI/API. For more information on how to submit an adjustment for commercial goods, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations.

15. If an adjustment is required for casual goods, including those accounted for on a CAD, a request must be made using a Form B2G, CBSA Informal Adjustment Request. Adjustments for casual goods cannot be submitted through CARM. For more information on casual refunds please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations.

16. The origin, tariff classification, and value for duty of imported goods may be re-determined or further re-determined in accordance with the Customs Act and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations. This may occur further to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA may consider the applicability of any undeclared amount of surtax.

Rulings

17. 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.

Additional Information

18. 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
TTY: 1-866-335-3237

Contact us via the web form or visit the Contact the CBSA page for more information.

Appendix A

Tariff Item Numbers excluded from remission after , unless in transit before .

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