Ukraine Goods Remission Order

Contents

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Ukraine Goods Remission Order under section 115 of the Customs Tariff.^note^note

1Remission — Customs Tariff#

(1)Subject to section 3, remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine, except for goods subject to the General Tariff and those classified under one of the tariff items whose number is listed in the schedule.

(2)For the purposes of this section, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.

(3)For the purposes of this section, minimal operation means any of the following:

(a)an operation to ensure the preservation of a good in good condition for the purposes of transport and storage;

(b)packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes;

(c)mere dilution with water or another substance that does not materially alter the characteristics of the good;

(d)the collection of goods intended to form sets, assortments, kits or composite goods; and

(e)any combination of operations referred to in paragraphs (a) to (d).

^note

2Remission — Special Import Measures Act#

(1)Subject to section 3, remission is granted of the duties paid or payable under the Special Import Measures Act in respect of goods that originate in Ukraine.

(2)For the purposes of this section, goods originate in Ukraine if they acquired their physical and technical characteristics in Ukraine.

3Conditions#

Remission is granted if

(a)in the case of a remission granted under subsection 1(1), the goods are imported during the period beginning on June 9, 2022 and ending on June 9, 2027;

(a.1)in the case of a remission granted under subsection 2(1), the goods are either

(i)imported during the period beginning on June 9, 2022 and ending on June 9, 2025, or

(ii)in transit to Canada before June 10, 2025; and

(b)the importer makes a claim for remission to the Minister of Public Security and Emergency Preparedness within two years of the date of importation.

^note

4Repeal#

This Order is repealed on June 9, 2029.^note

5Coming into force#

This Order comes into force on the day on which it is registered.

Tariff Item Numbers (Subsection 1(1))

0105.11.220105.94.920105.99.120207.11.920207.12.920207.13.920207.13.930207.14.220207.14.920207.14.930207.24.120207.24.920207.25.120207.25.920207.26.200207.26.300207.27.120207.27.920207.27.930209.90.200209.90.400210.99.120210.99.130210.99.150210.99.160401.10.200401.20.200401.40.200401.50.200402.10.200402.21.120402.21.220402.29.120402.29.220402.91.200402.99.200403.20.310403.20.390403.90.120403.90.920404.10.220404.90.200405.10.200405.20.200405.90.200406.10.200406.20.120406.20.920406.30.200406.40.200406.90.120406.90.220406.90.320406.90.420406.90.520406.90.620406.90.720406.90.820406.90.920406.90.940406.90.960406.90.990407.11.120407.11.920407.21.200407.90.120408.11.200408.19.200408.91.200408.99.201517.90.221601.00.221601.00.321602.20.221602.20.321602.31.131602.31.141602.31.941602.31.951602.32.131602.32.141602.32.941602.32.951806.20.221806.90.121901.20.121901.20.221901.90.321901.90.341901.90.521901.90.542105.00.922106.90.322106.90.342106.90.522106.90.942202.99.332309.90.323502.11.203502.19.203504.00.12

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.