Provisional Safeguards – In-transit Steel Goods Remission Order
Customs Notice 18-24
Ottawa,
Revised
Remission of Provisional Safeguards on Certain Steel Goods in Transit:
- Heavy plate
- Concrete reinforcing bar
- Energy tubular products
- Hot-rolled sheet
- Pre-painted steel
- Stainless steel wire
- Wire rod
1. This notice provides information on the introduction and application of the In-Transit Steel Goods Remission Order (Order), SOR/2018-288, which came into effect on December 17, 2018.
2. The Order remits surtax paid or payable under the Order Imposing a Surtax on the Importation of Certain Steel Goods in respect of goods that were in transit to Canada before October 25, 2018, the date provisional safeguard measures on seven categories of steel goods came into force.
3. The administration of the Order is the responsibility of the Canada Border Services Agency (CBSA).
Application
4. Remission is granted for those goods described in the Schedule to the Order Imposing a Surtax on the Importation of Certain Steel Goods under the following conditions:
- the goods described in the Schedule were imported into Canada on or after October 25, 2018 and are subject to the 25% provisional safeguard surtax;
- the goods were in transit to Canada before October 25, 2018 (i.e. began their physical journey to Canada);
- the importer makes a claim for remission by completing a B2 and sending it to a CBSA regional office within two years after the date of importation; and
- the importer files, on request, the evidence or information that the CBSA requires to determine eligibility for remission.
5. All claims for relief under the Order for these goods must attach relevant documents (e.g. copy of original B3-3 form, bills of lading, sales invoice, waybills, sales contract, purchase order, etc.) that demonstrate that:
- the goods were imported into Canada on or after October 25, 2018 and are subject to provisional safeguard surtaxes; and
- the goods were “in transit” to Canada before October 25, 2018. An importer must provide documentation that indicates the transaction that caused the goods to be imported, the place of shipment, destination and the date the goods began their physical journey to Canada, as for example, identified by bills of lading and freight invoices.
How to apply for remission
6. Where the Order is applicable, and an overpayment of surtax has been identified on 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. 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.
* Please note that the use of section 74(1)(g) of the Customs Act is for administrative purposes only. Remission Order SOR/2018-288 is the authority for the remission of duties and the conditions under which remission may be granted, including time limits. As per section 4 of this Customs Notice and section 2(b) of the Remission Order, the time limit to submit a claim for remission is two years.
Example – Relief of surtax paid:
As accounted for:
The “as accounted for” section of Form B2 (first three lines) shows the surtax assessed on Form B3-3.
As claimed:
The “as claimed” portion of Form B2 (second three lines) shows the request for the surtax to be relieved by the Order.
- Enter 50 in field 26
- Enter the authority number 18-1610 in field 20
- Leave field 33 blank
Note: If the goods are subject to Special Import Measures Act (SIMA) duties, then, in the “as claimed” portion of Form B2, enter 51 in field 26 and enter only the SIMA duties in field 33.
Important: Submitting a B2 correction to apply for remission does not automatically replace your shipment-specific import permit. Where a permit has already been used to account for the goods, complete the following steps:
- Complete a B2 to correct the accounting documentation by replacing the permit number in field 20 (on the as claimed section) with the remission order reference number 18-1610.
- In the description field (field 19), specify one of the following as appropriate:
- Imported under the authority of GIP No. 80 – Carbon Steel; or
- Imported under the authority of GIP No. 81 – Specialty Steel
- Contact Global Affairs Canada at the following email address to indicate you have submitted and received an approved decision from the CBSA on a B2 correction using the remission order: steel-acier@international.gc.ca
7. A Blanket B2 request may be submitted for requests to refund the surtax 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.
8. A CBSA officer may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment. In so doing, as with customs duties and taxes, the CBSA officer may assess any undeclared amount of surtax, or deny remission of surtax that is not eligible.
Additional Information
9. Refer to Memorandum D16-1-1, Information pertaining to the application, collection, and adjustment of a surtax, for additional information concerning the administration and enforcement of surtax orders.
10. For more information, within Canada, call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except statutory holidays). TTY is also available within Canada: 1-866-335-3237.
- Date modified: