Ukraine Goods Remission Order (SOR/2022-127)

Marginal note:Remission — Customs Tariff

• 1 (1) Subject to section 3, remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine, except for goods subject to the General Tariff.

• Marginal note:Goods that originate in Ukraine

  (2) For the purposes of this section, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.

• Marginal note:Definition of minimal operation

  (3) For the purposes of this section, 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) 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) 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). 

Marginal note:Remission — Special Import Measures Act

• 2 (1) Subject to section 3, remission is granted of the duties paid or payable under the Special Import Measures Act in respect of goods that originate in Ukraine.

• Marginal note:Goods that originate in Ukraine

  (2) For the purposes of this section, goods originate in Ukraine if they acquired their physical and technical characteristics in Ukraine.

Marginal note:Conditions

3 Remission is granted if

• (a) in the case of goods other than those classified under one of the tariff items whose number is listed in the schedule, they are imported during the period beginning on June 9, 2022 and ending on June 9, 2024;

• (a.1) in the case of goods that are classified under one of the tariff items whose number is listed in the schedule, they are either

  • (i) imported during the period beginning on June 9, 2022 and ending on June 9, 2023, or

  • (ii) in transit to Canada before June 10, 2023; and

• (b) the importer makes a claim for remission to the Minister of Public Security and Emergency Preparedness within two years of the date of importation.

4 [Amendments]

Marginal note:Coming into force

5 This Order comes into force on the day on which it is registered.