The United Kingdom Trade Continuity Remission Order (the Order) provides the tariff benefits of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) as if it were in force as of January 1, 2021. It does so by remitting the difference between the Most-Favoured-Nation Tariff rate of customs duty and the rate of customs duty that would apply under the Comprehensive Economic and Trade Agreement (CETA). This replicates the tariff benefits that would have applied to eligible imports from the United Kingdom (UK) and certain associated territories under the CUKTCA as the tariffs and rules of origin are equivalent under the two agreements. The CETA is referenced because those preferential tariffs and rules of origin already exist in domestic law.
This remission applies to goods imported on or after January 1, 2021, until the day on which the CUKTCA enters into force.
Effective January 1, 2021 importers of qualifying goods may cite the United Kingdom Trade Continuity Remission Order, 2021 #20-1135, in order to benefit from the remission of duties.
Importers are responsible for obtaining documentation in support of a claim for remission under the Order. The Canada Border Services Agency (CBSA) will accept documentation from exporters in the UK in support of an importer’s claim for remission.
This Notice is available in its entirety on the Canada Border Services Agency (CBSA) website.