Amendments to the Departmental Consolidation of the Customs Tariff as a result of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA)

Customs Notice 21-06 – Amendments to the Departmental Consolidation of the Customs Tariff

1. This notice is to advise of amendments made to the Departmental Consolidation of the Customs Tariff (Tariff) now available on the CBSA website.

2. As a result of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA), effective April 1, 2021, qualifying goods originating from the United Kingdom including the Channel Islands, Gibraltar, and the Isle of Man may be claimed under the United Kingdom Tariff (UKT).

3. The UKT will now be shown as an applicable tariff treatment for the United-Kingdom including the Channel Islands, Gibraltar, and the Isle of Man in the List of Applicable Countries and Tariff Treatments.

4. All tariff treatment code and rate additions are identified in the various T2021-3 formats of the Customs Tariff on the CBSA website. Please note that due to the amount of changes, there are no change bar indicators in the PDF and HTML versions. For the Access files, the changes are indicated with a number 1 in the change column.

5. As a result of system limitations, all changes will be active in the Customs Commercial System (CCS) at a later date. This will be indicated via a new Customs Notice.

6. Effective April 1, 2021 importers of qualifying goods may cite the Special Authority Code number 21-1-85 in order to benefit from the correct duties. With this Special Authority Code, importers of qualifying goods will also be able to utilize their applicable Order In Council (OIC), Excise Warehouse Licenses and Permits.

7. To do so, importers must complete the B3-3, Canada Customs Coding Form as follows:

  • a. In Field 14 “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment code 02;
  • b. In Field 22 “Description” enter the OIC, Excise Warehouse License or Permit number after the description of the good, should it apply to the importation;
  • c. In Field 26 “Special Authority” enter Special Authority Code number 21-1-85.

This notice is available in its entirety on the CBSA website