Customs Notice 23-07: Amendments to the Departmental Consolidation of the Customs Tariff: Remission Order SOR/2023-42
1. The Canada Border Services Agency (CBSA) wishes to advise of the implementation of the Electronic Heated Tobacco Products Remission Order SOR/2023-42 (Remission Order).
2. On , a newly created tariff item inadvertently resulted in an increase in the rate of duty for Electronic Heated Tobacco Products from 9.5% to 13% at the Most-Favoured-Nation (MFN) tariff rate.
3. Finance Canada is introducing the Remission Order to allow importers to claim a refund for the difference in rates of customs duty paid from until .
4. In order to claim the benefits provided by the Remission Order, importers must complete the B2, Canada Customs Adjustment Request (B2) as follows:
- (a) In Field 14 “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment code 02;
- (b) In Field 20 “Special Authority”, enter Special Authority Code number 23-1-42.
5. For certainty regarding the entry of information on a B2, importers may refer to the Memorandum D17-2-1 The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.
6. For certainty regarding the tariff classification, origin or value for duty of a product, importers may request a ruling. Details on submitting a request for a ruling can be found in the Memorandum D11-11-3, Advance Rulings for Tariff Classification, Memorandum D11-11-1, National Customs Rulings (NCR), or Memorandum D11-4-16 Advance rulings for origin under Free Trade Agreements.
7. 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 online (webform)
Contact Us at the CBSA website may also be accessed for information.
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