Canadian importers of goods from Ukraine may benefit from Canada’s extended temporary trade relief measures. Specifically, Finance has announced that Canada will extend relief of customs duties under the Customs Tariff and the Special Import Measures Act for goods that originate in Ukraine by an additional year until June 9, 2024 (from June 9, 2023). As a result, the tariff-free import of Ukrainian goods to Canada will continue, including for steel and in-quota supply-managed goods, for another year. It should be noted that certain quota goods have been excluded under the new notice and certain goods shipped after June 10, 2023 will not be eligible for relief.
Background
The Ukraine Goods Remission Order, which was originally in force on June 9, 2022 for a one year period, provides the temporary and exceptional remission of customs and trade remedy duties on imports of goods originating in Ukraine.
The Canada Border Services Agency (CBSA) has guidance on the remission order, including:
- The meaning of “goods that originate in Ukraine”
- How to apply for the relief under the remission order
- How to request refunds of overpaid amounts for past imports subject to the remission order.
Importers must make claims for remission within two years of the importation date, among other rules.
For more information, contact your KPMG advisor or one of the following Trade and Customs professionals:
Kenn Jordan
Partner, Trade and Customs
1 416 476 2257
kejordan@kpmg.ca
Joy Nott
Partner, Trade and Customs
1 416 228 7175
jnott@kpmg.ca
Bob Sacco
Executive Director, Trade and Customs
1 416 777 3693
bobsacco@kpmg.ca
Angelos Xilinas
Partner, Trade and Customs
1 604 691 3479
axilinas@kpmg.ca
Information is current to July 10, 2023. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500
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