Certain Goods Remission Order (COVID-19): Duty recovery opportunities

September 28, 2022 | Daniel Kiselbach, Satinder Bains

On May 5, 2020 the Governor General in Council registered and put into force the Certain Goods Remission Order (COVID-19) (the “Order”) which grants remission of customs duties for goods classified under tariff items listed in the schedule to the Order (the “List of Tariff Items”). The List of Tariff Items includes articles of apparel and clothing, various garments, as well as other items.

Relief is granted for eligible goods imported into Canada during the period commencing May 5, 2020.  A claim for relief must be made within two years of the date of importation.

Importers may make a claim by filing a Form B2, Canada Customs – Adjustment Request (or a blanket B2) to recover duty for goods that may be classified under the List of Tariff Items. A B2 (or blanket B2) may be filed in a regional Canada Border Services Agency (CBSA) office in order to request a refund of the overpaid amount of duties under paragraph 74(1)(g) of the Customs Act (Canada).

The List of Tariff Items includes the following:

  • 2208.90.29
  • 3401.11.90
  • 3401.20.90
  • 3401.30.00
  • 3808.94.10
  • 3923.21.90
  • 3926.20.91
  • 3926.20.92
  • 3926.20.93
  • 3926.20.94
  • 3926.20.95
  • 3926.20.99
  • 3926.90.99
  • 4015.11.00
  • 4015.19.90
  • 4015.90.90
  • 6113.00.90
  • 6114.20.00
  • 6114.30.00
  • 6114.90.00
  • 6116.10.00
  • 6210.10.90
  • 6210.40.90
  • 6210.50.90
  • 6211.32.00
  • 6211.33.00
  • 6211.39.90
  • 6211.42.00
  • 6211.43.90
  • 6211.49.99
  • 6216.00.00
  • 6217.10.00
  • 6307.10.10
  • 6307.10.90
  • 6307.90.93
  • 6307.90.99
  • 6505.00.10
  • 7324.90.00

Importers who wish to determine whether they are entitled to duties relief under this order should contact our Global Trade and Customs Group Leader, Daniel Kiselbach at 604-643-1249.

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