Canada Extends Ukraine Goods Duty Remission Through 2027

Published June 19, 2026

Key Points

• Canada extended customs duty remission for eligible goods originating in Ukraine through June 9, 2027. CBSA updated Customs Notice 22-12 on June 18, 2026.
• The remission applies to eligible goods subject to the Customs Tariff, excluding General Tariff goods and listed tariff items.
• SIMA duty remission for Ukraine-origin goods ended on June 9, 2025, except for eligible goods already in transit before June 10, 2025.
• Importers must claim remission within two years from the import date and meet CBSA application requirements.
• CBSA updated coding requirements for commercial goods imported between June 10, 2025 and June 9, 2027.

T​he Canada Border Services Agency (CBSA) updated Customs Notice 22-12 on June 18, 2026, to confirm the continuation of the Ukraine Goods Remission Order. The order provides relief from customs duties for eligible goods originating in Ukraine that enter Canada between June 9, 2022 and June 9, 2027. Importers must meet eligibility requirements, use the correct customs coding, and submit remission claims within the required timeframe. The update also confirms that SIMA duty relief ended for most Ukraine-origin goods after June 9, 2025.

Ukraine Goods Remission Period Extended

Under the Ukraine Goods Remission Order, CBSA grants remission of customs duties paid or payable on eligible Ukraine-origin goods imported from June 9, 2022 through June 9, 2027.

Eligible goods must meet Canada’s origin requirements. Goods qualify as originating in Ukraine when their last production process, other than a minimal operation, occurs in Ukraine.

According to the notice, minimal operation means any of the following:

• An operation performed to preserve a good and keep it in good condition for transport and storage purposes.
• The packaging, repackaging, breaking up of consignments, or preparing a good for retail sale, including placing it in bottles, cans, flasks, bags, cases, or boxes.
• A simple dilution with water or another substance that does not materially change the characteristics of the good.
• The collection of goods intended to form sets, assortments, kits, or composite goods.
• Any combination of the operations listed above.

SIMA Duty Relief Ended After June 9, 2025

CBSA confirmed that remission for duties under the Special Import Measures Act (SIMA) no longer applies after June 9, 2025.

SIMA duty remission remains available only when:

• Goods were imported between June 9, 2022 and June 9, 2025, inclusive; or
• Goods were already in transit to Canada before June 10, 2025

The import prohibition on goods from certain sanctioned regions of Ukraine, including Crimea and controlled territories in Donetsk and Luhansk, remains in effect.

Application

Importers must meet the following conditions to receive remission:

• Goods must originate in Ukraine and qualify under the remission order.
• Goods must not fall under excluded tariff items listed in the schedule.
• Importers must submit a remission claim to the Minister of Public Safety and Emergency Preparedness within two years of the import date.

Coding

For commercial goods, importers must use the applicable Special Authority Order in Council (OIC) code on the Customs Accounting Document (CAD).

• For goods imported through June 9, 2025, use special authorization code 22-649 in Field 80 of the CAD.
• For goods imported from June 10, 2025 to June 9, 2027, use special authorization code 25-502 in Field 80 of the CAD.

Importers should complete the SIMA Code field when goods remain subject to SIMA duties.

Corrections, Refunds, and Adjustments

Importers can request corrections, adjustments, or refunds if duties were incorrectly assessed or remission was not properly claimed.

• For commercial goods, adjustments can be submitted through the Customs Commercial System (CCP) or EDI/API channels.
• For casual goods, importers must submit a Form B2G, CBSA Informal Adjustment Request.

CBSA may review and re-determine the origin, tariff classification, and value for duty of imported goods.

Ruling

CBSA recommends that importers request a customs ruling when they have questions about tariff classification, origin determination, or value for duty.

Advance rulings can help importers confirm whether goods qualify under the remission order before importation.

How GHY Can Help?

GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.

By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.

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