Customs Notice 22-08: Order Repealing the Certain Goods Remission Order (COVID-19)
Ottawa,
Revised
1. This Customs notice provides information on the repeal of the Certain Goods Remission Order (COVID-19): SOR/2020-101.
2. Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs Tariff, made the Order in Council SOR/2022-0078, Order Repealing the Certain Goods Remission Order (COVID-19), registered on , which sets a date limit to the entitlement to the relief of customs duties on imported goods provided by SOR/2020-101. The relief of customs duties is repealed on , being the 30th day after the day of the registration of SOR/2022-0078.
3. The relief of customs duties applies to eligible goods, as per the conditions found in SOR-2020-101, imported from to inclusively. This relief can be claimed at the time of importation or within two years of the date of importation.
4. Goods already in transit to Canada prior to the date of effect of the repeal may continue to benefit from relief under the temporary Remission Order, subject to the conditions specified therein. For the purpose of this Customs Notice, "in transit to Canada" refers to goods bound to Canada which were under the control of a carrier prior to .
5. Importers should have in their possession proof that such goods were in transit to Canada prior to . Such proof may include, but is not limited to, the following documentation: shipping documents, report of entry documents, and cargo control documents and it may be requested at any time by a Canada Border Services Agency officer.
6. To claim the relief of customs duty for goods that were in transit to Canada prior to , but released and accounted for on or after , importers must complete the Form B3-3, Canada Customs Coding Form, without quoting the special authority code, and submit Form B2, Canada Customs – Adjustment Request, as per paragraph 9 below.
7. To claim the relief of customs duty on Courier Low Value Shipment (CLVS) goods released in April and accounted for by , the consolidated F type B3 is to be completed and submitted as per the normal accounting procedures whereby a release date of is to be used, and special authority code 20-304 is to be entered in Field 26 of Form B3-3.
8. For CLVS goods released in May that qualify for the remission (i.e. released or in transit to Canada before ), the relief may be claimed in the off entry calculation of customs duties on the consolidated F type B3. The Form B3-3 is to be completed with a release date of , without the special authority code in Field 26. Where the remission is applicable but not claimed on Form B3-3, Form B2, Canada Customs – Adjustment Request may be submitted, as per paragraph 9 below.
9. Where the remission order is applicable, and an overpayment of customs duties 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. Goods which were released before should quote special authority code 20-304 in Field 20, Special Authority, of Form B2. Goods which were in transit to Canada before May 7, 2022, but released and accounted for on or after , should omit the special authority code in Field 20, and enter “in-transit goods OIC 20-304” in the Explanation Field 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.
10. The CBSA 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. The CBSA may assess any undeclared amount of customs duties that is not eligible.
11. 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.
12. Where the remission order is applicable and customs duties have 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
13. For more information on conditions and applications for this relief, and on requests for refunds of duties, please refer to Customs Notice 20-19, Certain Goods Remission Order (COVID-19).
14. The CBSA recommends that importers request a ruling if they have any doubt as to the origin, 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), Memorandum D11-11-3, Advance Rulings for Tariff Classification, or Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements.
Additional information
15. 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):
1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.
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