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COVID-19 Update: Duty/Tax Relief for Emergency Goods

Posted March 22, 2020


In response to the coronavirus pandemic, the Canada Border Services Agency is granting duty and tax relief for emergency goods that are imported by or on behalf of federal, provincial or municipal entities involved such as centres for health care as well as by or on behalf of members of first response organizations such as police, fire and local civil defence groups, including medical response teams.
CBSA Logo and Coronavirus

Importers other than those specified above do not qualify for duty/tax relief.

Qualifying goods imported under the authority of the Goods for Emergency Use Remission Order are subject to the regulations governing temporary importations. As such, this means all goods for which relief is granted must be exported from Canada when they are no longer needed, except for those that are consumed or destroyed during the emergency. In this case, however, the requirement to provide proof of export for goods consumed or destroyed in an emergency is waived.

Which Goods Are Covered?


While the scope of products covered by the Order has not been specified, guidance may be taken in this regard from the HS Classification Reference for Covid-19 Medical Supplies recently published by the World Customs Organization.

Application
 

Emergency goods imported under authority of the order are to be classified under Tariff Item No. 9993.00.00.   

At time of import, special authorization code 73-2529 is to be entered in field 26 and "9993" should be entered in field 28 of Form B3-3.

CBSA notes that shipments may be subject to examination at the time of importation and to post-release verification for compliance with respect to tariff classification, valuation, origin and marking requirements, and any other applicable requirements of other government departments.

Need More Information?


If you have any questions or concerns about this or other regulatory changes related to COVID-19 and how they might impact your business, don’t hesitate to contact one of our trade experts today.

 

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