March 18, 2020 – Canada Border Services Agency (CBSA) has issued a Customs Notice CN20-08 on March 16, 2020 and is in effect until further notice. Special authorization number 73-2529 and code 9993 applies to importation of emergency use goods imported by or on behalf of certain entities to relief the applicable duty and taxes.
At time of import, special authorization code 73-2529 is to be entered in field 26 and “9993” should be entered in field 28 of Form B3-3. No security deposit will be collected.
Customs Notice CN20-08 provides information on the use of the Goods for Emergency Use Remission Order (“the Order”), (C.R.C., c. 768), (the “Order”) and application of Tariff Item No. 9993.00.00 of the Customs Tariff in response to the COVID-19 pandemic.
Application of the Special authorization:
- An emergency is defined in the Order.
- The Order in conjunction with Tariff Item No. 9993.00.00 allows for the relief of duty and tax for goods required for an emergency and are imported by or on behalf of federal, provincial or municipal entities involved such as centres for health care as well as by or on behalf of members of first response organizations such as police, fire and local civil defence groups, including medical response teams.
- Other persons than those listed are not eligible for this relief.
- All goods for which relief is granted, shall be exported from Canada whenever they are no longer required except goods that are consumed or destroyed during the emergency. The requirement to export does not apply if the goods are permanently imported with applicable duties and taxes paid (i.e., the Order and Tariff Item No. 9993.00.00 are not used).
- The Temporary Importation (Tariff Item No. 9993.00.00) Regulations waives the requirement to provide proof of export for goods consumed or destroyed in an emergency.
- The administration of the Order and Tariff Item No. 9993.00.00 is the responsibility of the Canada Border Services Agency (CBSA).
- As the goods are required on site quickly, the inspecting officer will, where possible, endeavour to expedite the clearance of the 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 provisions administered by the CBSA.
For information regarding importations in response to an emergency, please contact the CBSA’s computerized, 24-hour telephone service (Border Information Service) at 1-800-461-9999, available free of charge throughout Canada; press “0” to speak directly with an agent during regular business hours, Monday to Friday (08:00 to 16:00 local time except holidays). From outside Canada call 204-983-3500 or 506-636-5064, long distance charges will apply. TTY is also available within Canada: 1-866-335-3237. Contact Us at the CBSA website may also be accessed for information.