Customs Notice 23-07: Amendments to the Departmental Consolidation of the Customs Tariff: Remission Order SOR/2023-42

Ottawa, March 21, 2023

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 January 1, 2022, 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 January 1, 2022 until March 8, 2023.

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
TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website may also be accessed for information.