1. The purpose of this Customs Notice is to advise of the SOR/2024-111 Ukraine Goods Remission Order, effective June 9, 2022, for goods that originate in Ukraine. This order is being initiated under section 115 of the Customs Tariff.
2. Remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine and are imported during the period beginning on June 9, 2022 and ending on June 9, 2025.
3. For purposes of the Customs Tariff, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.
4. For the purposes of the Customs Tariff, 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) the 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) a 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).
This notice is available in its entirety on the Canada Border Services Agency website.