Customs Notice 22-08: Order Repealing the Certain Goods Remission Order (COVID-19)
1. This Customs notice provides information on the repeal of the Certain Goods Remission Order (COVID-19): SOR/2020-101.
2. Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115 of the Customs Tariff, made the Order in Council SOR/2022-0078, Order Repealing the Certain Goods Remission Order (COVID-19), registered on April 7, 2022, which sets a date limit to the entitlement to the relief of customs duties on imported goods provided by SOR/2020-101. This entitlement to the relief ends on May 7, 2022, being the 30th day after the day of the registration of SOR/2022-0078.
3. The relief of customs duties applies to eligible goods, as per the conditions found in SOR-2020-101, imported from May 5, 2020 to May 7, 2022 inclusively. This relief can be claimed at the time of importation or within two years of the date of importation.
4. Where the remission order is applicable, and an overpayment of customs duties has been identified on commercial importations, Form B2, Canada Customs – Adjustment Request may be filed in a regional CBSA office requesting a refund of the overpaid amount under section 74(1)(g) of the Customs Act. Please refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request, for additional information on completing Form B2.
5. The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment. The CBSA may assess any undeclared amount of customs duties that is not eligible.
6. A Blanket B2 request may be submitted to request a refund of customs duties on more than 25 transactions. For the procedures surrounding the preparation and presentation of Blanket B2 Adjustment Requests, please refer to Memorandum D17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests.
7. Where the remission order is applicable and customs duties have been paid on non-commercial importations, Form B2G, Informal Adjustment Request may be sent to one of the CBSA’s five casual refund centres, in accordance with the instructions outlined in Memorandum D6-2-6, Refund of Duties and Taxes on Non-Commercial Importations.
8. For more information on conditions and applications for this relief, and on requests for refunds of duties, please refer to Customs Notice 20-19, Certain Goods Remission Order (COVID-19).
9. The CBSA recommends that importers request a ruling if they have any doubt as to the origin, tariff classification, or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR), Memorandum D11-11-3, Advance Rulings for Tariff Classification, or Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements.
10. 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
Source: Government of Canada; CBSA
View Farrow’s Customs Brokerage page.