Customs Notice 22-20: Withdrawal of benefit of the Most-Favoured-Nation Tariff in respect of goods that originate in Belarus and goods that originate in Russia
1. The purpose of this Customs Notice is to advise that the entitlement to the Most-Favoured-Nation (MFN) Tariff, in respect of goods that originate in Belarus and goods that originate in Russia, has been withdrawn, effective on .
2. The Most-Favoured-Nation Tariff Withdrawal Order (2022-2), P.C. 2022-1089, SOR / 2022-209 is established to withdraw the entitlement to the MFN Tariff for goods that originate in Belarus and goods that originate in Russia. This withdrawal does not apply to goods of tariff item No. 2844.43.00 which can still claim the MFN Tariff.
3. Goods of tariff item No. 2844.43.00 of the Schedule to the Customs Tariff are:
- 28.44 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.
- 2844.43.00 Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds.
4. Goods that are subject to the Most-Favoured-Nation Tariff Withdrawal Order (2022-2) must be accounted for under the General Tariff rate of customs duty of 35%, citing tariff treatment code 03. However, as per subsection 29(2) of the Customs Tariff, those goods are subject to the MFN rate of customs duty if:
- (a) that rate is, or is equivalent to, more than 35%; or
- (b) a Note or Supplementary Note to a Chapter of the List of Tariff Provisions or a tariff item so provides.
5. To claim the MFN Tariff rate of customs duty for goods of tariff item No. 2844.43.00 released on or after , importers must complete and submit Form B3-3, Canada Customs Coding Form, as follows:
- (a) in field No. 14, "Tariff Treatment", enter the General Tariff, tariff treatment "03";
- (b) in field No. 26, "Special Authority", enter "22-1089";
- (c) in field No. 27, "Classification No.", enter the tariff item No. 2844.43.00
- (d) in field No. 33, "Rate of Customs Duty", enter the General Tariff rate of customs duty;
- (e) in field No. 35, "Rate of GST", enter the GST rate applicable;
- (f) in field No. 38, "Customs Duties", enter the customs duties owing, calculated based on the MFN rate in effect on the day of the release;
- (g) in field No. 42, "GST", enter the GST owing.
6. Shipments released under the Courier Low Value Shipments (CLVS) program that are accounted for using a special authority number, specifically OICs and duty deferral, must be accounted for separately, either individually on a transaction-by-transaction basis or consolidated by importer. Multiple transactions using the same special authority for an importer can be combined into one line if the following information is equal for each transaction:
- Business Number, import/export account;
- Special Authority (OIC number);
- Classification Number;
- Tariff Treatment;
- Customs Duty Rate Input;
- Excise Tax Rate;
- Rate of GST.
7. In cases where one importer uses more than one special authority, the information can be consolidated into one entry with each special authority reported on a separate line on the entry.
8. An application for a refund of duties 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) of that Act, in respect of goods imported for on or after .
9. The CBSA recommends that importers request a ruling if they have any doubt as to the tariff classification or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR) and Memorandum D11-11-3, Advance Rulings for Tariff Classification.
10. For more information, call contact the CBSA Border Information Service (BIS):
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Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
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