Revised March 1, 2021
1. The Governor General in Council, on recommendation of the Minister of Finance, has issued the United Kingdom Trade Continuity Remission Order, 2021.
2. The United Kingdom Trade Continuity Remission Order (the Order) provides the tariff benefits of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) as if it were in force as of January 1, 2021. It does so by remitting the difference between the Most-Favoured-Nation Tariff rate of customs duty and the rate of customs duty that would apply under the Comprehensive Economic and Trade Agreement (CETA). This replicates the tariff benefits that would have applied to eligible imports from the United Kingdom (UK) and certain associated territories under the CUKTCA as the tariffs and rules of origin are equivalent under the two agreements. The CETA is referenced because those preferential tariffs and rules of origin already exist in domestic law.
3. This remission applies to goods imported on or after January 1, 2021, until the day on which the CUKTCA enters into force.
4. Effective January 1, 2021 importers of qualifying goods may cite the United Kingdom Trade Continuity Remission Order, 2021, in order to benefit from the remission of duties.
5. To do so, importers must complete Form B3-3, Canada Customs Coding Form, as follows:
- In Field No. 14, “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment, code “02”
- In Field No. 26, “Special Authority”, enter OIC number 20-1135
6. Where another Order in Council (OIC), Excise Warehouse License, or permit is also applicable to the qualifying goods that would otherwise be eligible to benefit from the remission of duties under OIC number 20-1135, importers must complete Form B3-3, Canada Customs Coding Form, as follows:
- In Field No. 14, “Tariff Treatment”, enter the MFN tariff treatment, code “02”
- In Field No. 22, “Description”, enter OIC number 20-1135 and any other applicable OIC number, Excise Warehouse License number, or permit number
- In Field No. 26, “Special Authority”, enter Special Authority Code number 21-1-85
7. In the B3-3 Form, where Special Authority Code number 21-1-85 must be used, importers will have to manually calculate all applicable duties and taxes as allowed under the relevant OICs and licenses.
8. Please note that Special Authority Code number 21-1-85 will only apply to goods imported on or after January 1, 2021, as long as the Order is in effect.
9. Importers are responsible for obtaining documentation in support of a claim for remission under the Order. The Canada Border Services Agency (CBSA) will accept documentation from exporters in the UK in support of an importer’s claim for remission.
10. For more information on the CETA tariff treatment and the associated rules of origin, please consult the CETA Rules of Origin Regulations and Memorandum D11-5-15 Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin.
Additional information
8. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Email: [email protected]
Contact Us at the CBSA website may also be accessed for information
This 1 March 2021 notice is from the CBSA website.