Canada published the UK Trade Continuity Remission Order 2021 on December 21, 2020, which will be formally passed into law on January 1, 2021. This Order will preserve the ability to access duty rates under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) for imports from the United Kingdom.
It is essential to verify that goods will still qualify under the CETA rules of origin to qualify for this remission and avoid higher duty rates.
Customs Notice 20-39 – Ottawa, December 22, 2020
- The Governor General in Council, on recommendation of the Minister of Finance, has issued the United Kingdom Trade Continuity Remission Order, 2021 #20-1135.
- 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.
- This remission applies to goods imported on or after January 1, 2021, until the day on which the CUKTCA enters into force.
- Effective January 1, 2021 importers of qualifying goods may cite the United Kingdom Trade Continuity Remission Order, 2021 #20-1135, in order to benefit from the remission of duties.
- 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 #20-1135
- 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.
- 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: For more information, call the Border Information Service (BIS) at 1-800-461-9999 (accessible within Canada and the United States). If calling outside Canada and the United States, call 204-983-3500 or 506-636-5064. Long-distance charges will apply. Our automated telephone service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you from 6 am to 10 pm (eastern time), 7 days a week. TTY is also available within Canada: 1-866-335-3237. Alternatively, you may send your enquiries to the following address: email@example.com.
Click here for access to the Customs Notice 20-39