The Canada-United Kingdom Trade Continuity Agreement Implementation Act received Royal Assent on March 17, 2021 and comes into force on April 1, 2021.
CUKTCA means the Agreement as defined in section 2 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act.
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff.
Information regarding the CUKTCA and the text of the Agreement can be found on the Global Affairs Canada Web site.
Proposed regulatory amendments and new regulations under the Customs Act related to the CUKTCA are announced in a separate customs notice.
The Customs Tariff has been amended to reflect the Canada-United Kingdom Trade Continuity Agreement (CUKTCA), effective April 1, 2021, for 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).
CBSA has implemented special authority code 21-1-85 for qualifying goods.
Due to systems limitations, CBSA will be updating their system at a later date and will be indicated in a future Customs Notice.
In the interim, the following should be entered on the B3 customs document
For qualifying goods enter Most Favoured Nation (MFN) tariff treatment 02 in field 14 of the B3 customs document
For qualifying good include the OIC, excise warehouse licence, or permit number AFTER the description of the goods (where applicable) in field 22 of the B3 customs document
For qualifying goods enter special authority code 21-1-85 in field 26 of the B3 customs document
This notice is available in its entirety on the CBSA website.