Effective January 1, 2021, the United Kingdom and certain associated territories will no longer be covered by the Canada-EU Comprehensive Economic and Trade Agreement by virtue of Brexit.
This means that eligibility for the Canada-European Union Tariff (CEUT) preferential tariff treatment is withdrawn for goods originating from the United Kingdom and certain associated territories. Such goods must now be accounted for under the Most-Favoured-Nation (MFN) tariff treatment.
This withdrawal of eligibility for the CEUT preferential tariff applies to the United Kingdom, the Channel Islands, Gibraltar, and the Isle of Man. As of January 1, 2021, goods that are exported from the Sovereign Base Areas of Akrotiri and Dhekelia to Canada shall be declared as being exported from Cyprus.
Importers of goods originating from the United Kingdom, Channel Islands, Gibraltar and Isle of Man, that are eligible for the CEUT preferential tariff treatment and that are in-transit to Canada before January 1, 2021, may claim the CEUT preferential tariff treatment.
Importers should have in their possession proof that the goods were in-transit. Such proof may include, but is not limited to, the following documentation: commercial invoices, sales orders, purchase orders, shipping documents (specifically the through bill of lading), report of entry documents, and cargo control documents.
The through bill of lading must indicate that the goods started their uninterrupted journey to a consignee in Canada before January 1, 2021. Documentary proof may be requested at any time by a Canada Border Services Agency officer.
This Notice is available in its entirety on the Canada Border Services Agency (CBSA) website.