Customs Notice 22-08 has been revised and republished. The revisions provide further details and clarity on the in-transit goods, and the process for F type accounting.
Goods already in transit to Canada prior to the date of effect of the repeal may continue to benefit from relief under the temporary Remission Order, subject to the conditions specified therein. For the purpose of this Customs Notice, “in transit to Canada” refers to goods bound to Canada which were under the control of a carrier prior to May 7, 2022.
Importers should have in their possession proof that such goods were in transit to Canada prior to May 7, 2022. Such proof may include, but is not limited to, the following documentation: shipping documents, report of entry documents, and cargo control documents and it may be requested at any time by a Canada Border Services Agency officer.
To claim the relief of customs duty on Courier Low Value Shipment (CLVS) goods released in April and accounted for by May 24, 2022, the consolidated F type B3 is to be completed and submitted as per the normal accounting procedures whereby a release date of May 1, 2022 is to be used, and special authority code 20-304 is to be entered in Field 26 of Form B3-3.
For CLVS goods released in May that qualify for the remission (i.e. released or in transit to Canada before May 7, 2022), the relief may be claimed in the off entry calculation of customs duties on the consolidated F type B3. The Form B3-3 is to be completed with a release date of June 1, 2022, without the special authority code in Field 26. Where the remission is applicable but not claimed on Form B3-3, Form B2, Canada Customs – Adjustment Request may be submitted, as per paragraph 9 below.
This Notice is available in its entirety on the Canada Border Services Agency website.