Canada removes tariffs on goods originating in Ukraine

Canada Border Services Agency (CBSA) has posted Customs Notice 22-12 to provide information on the implementation and use of the Ukraine Goods Remission Order, which removes both Customs Duties, and duties imposed under the Special Import Measures Act (SIMA).

The remission became effective on June 9, 2022 and will be in effect for one-year for goods that originate in Ukraine.  By removing tariffs for a one-year period, Canada would continue to support Ukraine’s economy by ensuring that Ukrainian goods are able to enter Canada duty-free.

Goods will be considered to originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine. Minimal operations are further explained in the Customs Notice.

The remission is granted if:

  • 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
  • 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.

To obtain relief of customs duties. special authorization code 22-649 must be applied when accounting for imported goods.  If goods would have been subject to SIMA duties, the accounting document should be properly coded to indicate that SIMA assessment is covered by a valid Special Authorization Code and no SIMA duties are payable. 

Adjustments for overpayment of customs duties as well as adjustments for overpayment of SIMA Duties may be made on a separate B2 may be within the pre-determined time limits using the special authorities outlined in the Customs Notice

For additional information on the Order in Council, as well as a full description on its use please see Customs Notice 22-12 Ukraine Goods Remission Order