CBSA Message (TCC014-058) – UPDATE - Customs Notice 14-019 and Customs Notice 14-020
CBSA has issued TCC014-058 to clarify that when claiming the GPT or LDCT for goods shipped in 2014 but released and accounted for in 2015, there is no need to include “P.C” or any other text in the Special Authority field. All that is required in this field is 13-0967 or 13-0968.
Further, the English version of paragraph 4 of Customs Notices 14-019 and 14-020 state that the remission is for goods in transit to Canada before January 1, 2015 but accounted for on or after January 1, 2015. These notices should state that the remission is for goods in transit to Canada before January 1, 2015 but released and accounted for on or after January 1, 2015. The French version of the Customs Notices is correct.
Please note the effective date for both CN14-019 and CN-020 is January 1, 2015. If you meet the conditions outlined in both these notices, it is important to complete your confirming B3 as follows:
(a) In “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment “02”;
(b) In “Special Authority”, enter 13-0967 (for CN14-019 – GPT) and 13-0968 (for CN14-020 – LDCT);
(c) In “Rate of Customs Duty”, enter the MFN rate of duty; and
(d) In “Customs Duties”, enter the duty owing, calculated based on the GPT rate (for CN14-019) or the LDCT rate (for CN14-020) in effect prior to January 1, 2015.
Customs Notice 14-019
Withdrawal of the General Preferential Tariff (GPT) From 72 Current Beneficiary Countries dated September 18, 2014
Customs Notice 14-020
Withdrawal of Least Developed Country Tariff (LDCT) from Equatorial Guinea and Maldives dated September 18, 2014
For goods released in 2014 but accounted for in 2015, please enter your B3 as normal. No OIC is required.
For goods “in-transit” prior to January 1, 2015, but released and accounted for in 2015, and the release is in accordance with CN and bulletin 72 Current Beneficiary Countries rules, please enter OIC: 13-0967 (for CN14-019 – GPT) and OIC: 13-0968 (for CN14-020 – LDCT).