CN 20-19 -Goods eligible for relief under the Certain Goods Remission Order (COVID-19)
Customs Notice 20-19 – Certain Goods Remission Order (COVID-19)
This Notice is available in its entirety on the Canada Border Services Agency (CBSA website.
Relief of customs duty is provided for for eligible goods which were imported on or after May 5, 2020. This relief can be claimed at the time of importation or within two years of the date of importation.
Appendix A provides a list and description of goods based on tariff classification which are eligible for relief under this Order.
Appendix B provides a list of other medical supplies that are not subject to this Order as they are already eligible for Most-Favoured Nation duty-free tariff treatment
Remission is granted for goods listed in the Certain Goods Remission Order (COVID-19), SOR-2020-101, under the following conditions:
a) the good was imported into Canada on or after May 5, 2020 and subject to customs duties;
b) no other claim for relief of the customs duties has been granted under the Customs Tariff in respect of the good;
c) the importer files, on request, the evidence or information that the Canada Border Services Agency requires to determine eligibility for remission;
d) the importer agrees that it is subject, at any time, including after remission relief is provided, to review by the Canada Border Services Agency for the purpose of determining whether the information supplied by the importer under paragraph (c) is accurate and complete and whether the facts on which the Canada Border Services Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and
e) at the time when the Canada Border Services Agency conducts the review referred to in paragraph (d), the Canada Border Services Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.
5) All claims for relief of customs duties under the remission order for these goods must also include all relevant documents (e.g. copy of original Form B3-3, bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the imported good matches the list of goods in Appendix A, was imported into Canada on or after May 5, 2020 and subject to customs duties.
In respect of commercial goods, to obtain relief of customs duties at time of import, special authorization code 20-304 is to be entered in field 26 – Special Authority of the B3 customs document.
Customs documents should provide complete and detailed descriptions of the goods being imported. Importers are encouraged to note the special authority (20-304) on the customs documents for eligible goods
Importations may be subject to examination at the time of importation and to post-release verification for compliance with the Tariff Classification, Valuation, Origin and Marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable customs duties and taxes, penalties may be imposed and interest will be assessed, where applicable.
Questions or concerns can be directed to the Canadian Regulatory Team at firstname.lastname@example.org.