Customs Notice 24-43

On December 13^th, 2024, a GST/HST tax break was announced on holiday essentials released on December 14^th, 2024, until February 15^th, 2025, such as groceries, restaurant meals, drinks, snacks, children’s clothing and gifts. Goods purchased during the relief period, but released after February 15^th, 2025 will not qualify.

What You Need to Know as an Importer

1. To verify if your goods qualify for the relief, please view the Canadian government’s detailed list.
2. Delmar will be proactively applying the applicable exemption codes on the aforementioned list released during the relief period:
3. OIC for GST/HST relief using exemption codes “24-25-GSTTPS” for Commercial Importations and Courier Low Value Shipment (CLVS)
4. Courier Low Value Shipment (CLVS) Courier Import Remission Order (CIRO) shipments with a value for duty of CAD $40.01 - $150.00 (imported from the United States or Mexico) using code “85-2955-3X” for both the CIRO and the GST/HST rebate
5. Eligible goods that have already been released prior to December 14^th, 2024, and that are currently in a customs bonded warehousewill not be able to take advantage of the exemption code.

However, Trade Chain Partners (TCPs) may apply for a GST rebate with the Canada Revenue Agency (CRA) for GST applied on goods removed from a customs bonded warehouse on a Type 20 CAD between December 14^th, 2024, and February 15^th, 2025. More information regarding GST rebates is available here.

 

For additional information and assistance, please contact your local Delmar Representative.