Ukraine Goods Remission Order Effective June 9th 2022

Under section 115 of the Customs Tariff, a remission order has been initiated for goods that originate in Ukraine, effective June 9^th 2022. 

The remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine for one year from the date of registration. For purposes of the Customs Tariff, goods are considered to originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine. Minimal operation means any of the following: 

(a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage; 

(b) the packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases, or boxes; 

(c) a mere dilution with water or another substance that does not materially alter the characteristics of the good; 

(d) the collection of goods intended to form sets, assortments, kits, or composite goods; and 

(e) any combination of operations referred to in paragraphs (a) to (d).

Remission is also granted of the duties paid or payable under the Special Import Measures Act (SIMA) in respect of goods that originate in Ukraine. For the purposes of the SIMA, goods originate in Ukraine if they acquired their physical and technical characteristics in Ukraine. 

The remission will be granted if: 

(a) the goods are imported during the period beginning on the day on which this Order comes into force and ending on the first anniversary of that day; and

(b) the importer makes a claim for remission to the Minister of Public Security and Emergency Preparedness within two years of the date of the importation. 

Where the remission order is applicable, and an overpayment of customs duty 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.  

Affected importers should carefully note this information and consider any import adjustments as needed. 

Please visit the CBSA website for more information on the Ukraine Goods Remission Order.  

 

For additional assistance, please contact our Canadian Customs Advisory Services team or your local Delmar Representative.