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On May 5, 2020 the Governor General in Council registered and put into force the Certain Goods Remission Order (COVID-19) (the "Order") which grants remission of customs duties for goods classified under tariff items listed in the schedule to the Order (the "List of Tariff Items"). The List of Tariff Items includes articles of apparel and clothing, various garments, as well as other items.
Relief is granted for eligible goods imported into Canada during the period commencing May 5, 2020. A claim for relief must be made within two years of the date of importation.
Importers may make a claim by filing a Form B2, Canada Customs – Adjustment Request (or a blanket B2) to recover duty for goods that may be classified under the List of Tariff Items. A B2 (or blanket B2) may be filed in a regional Canada Border Services Agency (CBSA) office in order to request a refund of the overpaid amount of duties under paragraph 74(1)(g) of the Customs Act (Canada).
The List of Tariff Items includes the following:
- 2208.90.29
- 3401.11.90
- 3401.20.90
- 3401.30.00
- 3808.94.10
- 3923.21.90
- 3926.20.91
- 3926.20.92
- 3926.20.93
- 3926.20.94
- 3926.20.95
- 3926.20.99
- 3926.90.99
- 4015.11.00
- 4015.19.90
- 4015.90.90
- 6113.00.90
- 6114.20.00
- 6114.30.00
- 6114.90.00
- 6116.10.00
- 6210.10.90
- 6210.40.90
- 6210.50.90
- 6211.32.00
- 6211.33.00
- 6211.39.90
- 6211.42.00
- 6211.43.90
- 6211.49.99
- 6216.00.00
- 6217.10.00
- 6307.10.10
- 6307.10.90
- 6307.90.93
- 6307.90.99
- 6505.00.10
- 7324.90.00
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
