The Canada Border Services Agency (CBSA) recently announced via Customs Notice 22-08 that the Certain Goods Remission Order (COVID-19): SOR/2020-101 will be repealed and entitlement to relief of customs duties for importers under the Order will end on May 7, 2022.
The end of this 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.
Qualifications for Remission
To qualify for remission, the following conditions must be met:
- The good is classified under a tariff item number in the list of tariff items set out in the Schedule to this Order;
- No other claim for relief under the Customs Tariff is made;
- The good was imported on or after May 5, 2020 (and subject to custom duties); and
- Claim for remission is made within two years of the date of importation.
All claims for relief of customs duties under the Order for these goods must also include all relevant documents (e.g., copy of original Form B3-3, bill of lading, sales invoice, waybill, sales contract, etc.). Importers must retain and be prepared to provide supporting evidence to substantiate the remission claim where required, such as in the case of an examination or verification.
Should you need more information about this issue or require assistance recovering duties paid during the temporary remission period, don’t hesitate to call us — we can help.