Certain Goods Remission Order (COVID-19)
Customs Notice 20-19
Ottawa, May 6, 2020
1) This notice provides information on the Certain Goods Remission Order (COVID-19), SOR-2020-101, which allows for the relief of customs duty for eligible goods which were imported on or after May 5, 2020. This relief can be claimed at the time of importation or within two years of the date of importation.
2) Appendix A provides a list and description of goods based on tariff classification which are eligible for relief under this Order. Appendix B provides a list of other medical supplies that are not subject to this Order as they are already eligible for Most-Favoured Nation duty-free tariff treatment
3) The administration of this remission order is the responsibility of the Canada Border Services Agency (CBSA).
Application
4) Remission is granted for goods listed in the Certain Goods Remission Order (COVID-19), SOR-2020-101, under the following conditions:
- a) the good was imported into Canada on or after May 5, 2020 and subject to customs duties;
- b) no other claim for relief of the customs duties has been granted under the Customs Tariff in respect of the good;
- c) the importer files, on request, the evidence or information that the Canada Border Services Agency requires to determine eligibility for remission;
- d) the importer agrees that it is subject, at any time, including after remission relief is provided, to review by the Canada Border Services Agency for the purpose of determining whether the information supplied by the importer under paragraph (c) is accurate and complete and whether the facts on which the Canada Border Services Agency relied or intends to rely to determine the eligibility for remission remain unchanged in all material respects; and
- e) at the time when the Canada Border Services Agency conducts the review referred to in paragraph (d), the Canada Border Services Agency must be able to conclude that the information supplied remains accurate and complete and that the facts remain unchanged in all material respects.
5) All claims for relief of customs duties under the remission order for these goods must also include all relevant documents (e.g. copy of original Form B3-3, bill of lading, sales invoice, waybill, sales contract, etc.) that demonstrate that the imported good matches the list of goods in Appendix A, was imported into Canada on or after May 5, 2020 and subject to customs duties.
How to Apply
6) In respect of commercial goods, to obtain relief of customs duties at time of import, special authorization code 20-304 is to be entered in field 26 – Special Authority of Form B3-3.
7) Casual goods, at time of import, Form BSF715 or BSF715-1 Casual Goods Accounting Document, for the accounting of goods subject to this remission order, will be prepared according to standard procedures without collection of duty.
Examinations and Verifications
8) Importations may be subject to examination at the time of importation and to post-release verification for compliance with the Tariff Classification, Valuation, Origin and Marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable customs duties and taxes, penalties may be imposed and interest will be assessed, where applicable.
Corrections, Re-Determinations, and Refunds
9) Where the remission order is applicable, and an overpayment of customs duty has been identified on commercial importations, Form B2, Canada Customs – Adjustment Request may be filed in a regional CBSA office requesting a refund of the overpaid amount under section 74(1)(g) of the Customs Act. Please refer to Memorandum D17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request, for additional information on completing Form B2.
10) The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment. The CBSA may assess any undeclared amount of customs duty that is not eligible.
11) A Blanket B2 request may be submitted to request a refund of customs duties on more than 25 transactions. For the procedures surrounding the preparation and presentation of Blanket B2 Adjustment Requests, please refer to Memorandum D17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests.
12) Where the remission order was applicable and customs duty has been paid on non-commercial importations, Form B2G, Informal Adjustment Request may be sent to one of the CBSA’s five casual refund centres, in accordance with the instructions outlined in Memorandum D6-2-6, Refund of Duties and Taxes on Non-Commercial Importations.
Additional Information
13) For more information on the administration of the Certain Goods Remission Order (COVID-19), within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.
Appendix A
Goods eligible for relief under the Certain Goods Remission Order (COVID-19)
*The descriptions below are for illustrative purposes only. Customs duty relief is applicable to all goods under these tariff items.
| Tariff Item | Description* |
|---|---|
| Face and eye protection | |
| 3926.90.99 | Plastic face-masks, without mechanical parts, with or without a replaceable non-woven filter |
| 6307.90.99 | Face-masks of other textile materials |
| Gloves | |
| 3926.20.91 | Other disposable plastic gloves |
| 3926.20.92 | Non-disposable plastic gloves |
| 4015.11.00 | Surgical rubber gloves |
| 4015.19.90 | Other rubber gloves |
| 6116.10.00 | Knitted or crocheted gloves which have been impregnated, coated or covered with plastics or rubber |
| 6216.00.00 | Textile work gloves that are not knitted or crocheted |
| Protective Garments and the Like | |
| 3926.20.93 | Other articles of apparel and clothing accessories, of plastics, containing not more than 25% by weight of woven fabrics of man-made fibres, coated on both sides with polymers of vinyl chloride |
| 3926.20.94 | Other articles of apparel and clothing accessories, of plastics, combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk |
| 3926.20.95 | Other articles of apparel and clothing accessories, of plastics, combined with knitted or woven fabrics, bolducs, nonwovens or felt |
| 3926.20.99 | Other articles of apparel and clothing accessories, of plastics |
| 4015.90.90 | Other garments made of rubber sheeting |
| 6113.00.90 | Other garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07 |
| 6114.20.00 | Other garments, knitted or crocheted, of cotton |
| 6114.30.00 | Other garments, knitted or crocheted, of man-made fibres |
| 6114.90.00 | Other garments, knitted or crocheted, of other textile materials |
| 6210.10.90 | Other garments made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03) |
| 6210.40.90 | Other men’s or boys’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07) |
| 6210.50.90 | Other women’s or girls’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). This includes unisex garments. |
| 6211.32.00 | Coveralls (men’s or boys’ – of cotton) |
| 6211.33.00 | Coveralls (men’s or boys’ – of man-made fibres) |
| 6211.39.90 | Other garments (men’s or boys’ – of other textile materials) |
| 6211.42.00 | Other garments of cotton (women’s or girls’) |
| 6211.43.90 | Other garments of man-made fibres (women’s or girls’) |
| 6211.49.99 | Other garments of other textile materials (women’s or girls’) |
| 6217.10.00 | Other made up clothing accessories |
| 6505.00.10 | Hair-nets |
| Disinfectants/ Sterilization products | |
| 2208.90.29 | Alcohol solution – undenatured, 75% ethyl alcohol |
| 3808.94.10 | Hand sanitizer, in liquid or gel form, or rubs and wipes impregnated with alcohol or other disinfectants, if in packages <1.36 kg each; Other disinfectant preparations put up in forms or packings for retail sale in packages <1.36 kg each, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants such as hydrogen peroxide. This includes sodium dichloroisocyanurate (NaDCC) and calcium hypochlorite (65-70% active chlorine). |
| Wipes | |
| 6307.10.10 | Industrial shop towels, hemmed, of a width of 43 cm or more but not exceeding 56 cm and a length of 43 cm or more but not exceeding 61 cm, of unbleached woven fabrics solely of cotton or of cotton and man-made fibres, measuring per single yarn 420 decitex to 1,000 decitex and having not less than 78 yarns but not more than 133 yarns per 10 cm in the warp and not less than 78 yarns but not more than 137 yarns per 10 cm in the weft, of a weight of 135 g/m² or more but not exceeding 203 g/m² |
| 6307.10.90 | Other floor-cloths, dish-cloths, dusters and similar cleaning cloths |
| Medical Consumables | |
| 3926.90.99 | Plastic urine bags, with outlet tap and non-return valve |
| 6307.90.93 | Other made up articles of textile (swabs), of cotton or other vegetable textile fibres, except solely of jute |
| 6307.90.99 | Other made up articles of textile (swabs), of other textile materials |
| Other Products | |
| 3401.11.90 | Soap (in bar form) |
| 3401.20.90 | Soap (in liquid, powder or other forms) |
| 3401.30.00 | Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap |
| 3923.21.90 | Sacks and bags (including cones), of polymers of ethylene |
| 7324.90.00 | Sanitary ware, Kidney basins (stainless steel) |
Appendix B
Additional information: MFN Duty-free goods and description
| Tariff Item | Description |
|---|---|
| Diagnostic Test Kits | |
| 3002.15.00 | Diagnostic reagents based on immunological reaction |
| 3822.00.00 | Other diagnostic reagents |
| 3821.00.00 | Prepared culture media for viral transport |
| Face and eye protection | |
| 3926.90.10 | Plastic face shields (covering more than the eye area), designed for use by workers employed in hazardous work, and parts thereof; |
| 3926.90.10 | Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere |
| 4818.90.00 | Cellulose/paper masks |
| 6307.90.10 | Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles; Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere |
| 9004.90.10 | Protective spectacles and goggles |
| 9020.00.00 | Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields |
| Gloves | |
| 3926.20.10 | Plastic gloves to be employed in a noxious atmosphere or to be employed in clean rooms |
| 4015.19.10 | Protective rubber gloves to be employed with protective suits in a noxious atmosphere |
| Protective Garments and the Like | |
| 3926.20.10 | Protective garments and their accessories made from plastic sheeting, to be employed in a noxious atmosphere |
| 4015.90.10 | Protective garments made from rubber sheeting, to be employed in a noxious atmosphere |
| 4818.50.00 | Paper or cellulose garments and clothing accessories such as disposable paper hospital gowns, paper shoe covers, etc. |
| 6113.00.10 | Protective suits, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07, to be employed in a noxious atmosphere |
| 6117.90.10 | Knitted or crocheted parts of protective suits, to be employed in a noxious atmosphere |
| 6210.10.10 | Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03), to be employed in a noxious atmosphere |
| 6210.40.10 | Protective men’s or boys’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07), to be employed in a noxious atmosphere |
| 6210.50.10 | Protective women’s or girls’ garments of woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07), to be employed in a noxious atmosphere. This includes unisex garments. |
| Disinfectants/ Sterilization products | |
| 2207.10.00 | Alcohol solution – undenatured, containing by volume 80% or more ethyl alcohol |
| 2847.00.00 | Hydrogen peroxide in bulk, whether or not solidified with urea |
| 3004.90.00 | Hydrogen peroxide presented as a medicament, in measured doses or in forms or packings for retail sale |
| 3808.94.20 | Hand sanitizer, in liquid or gel form, or rubs and wipes impregnated with alcohol or other disinfectants, if in bulk or in packages <1.36 kg each; Other disinfectant preparations put up in forms or packings for retail sale in bulk or in packages >1.36 kg each, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants such as hydrogen peroxide. This includes sodium dichloroisocyanurate (NaDCC) and calcium hypochlorite (65-70% active chlorine). |
| 8419.20.00 | Medical, surgical or laboratory sterilizers |
| Medical devices and equipment | |
| 9018.11.10 | Electro-cardiographs |
| 9018.12.00 | Ultrasound machines |
| 9018.19.10 | Complete patient monitoring systems, incorporating component modules for monitoring such functions as temperature, blood pressure and pulse such as multiparametric patient monitoring devices and pulse oximeters |
| 9018.19.90 | Other patient monitoring systems |
| 9018.39.00 | Nasal prongs (nasal cannulae) and nasal catheters |
| 9018.90.10 | Defibrillators |
| 9018.90.20 | Printed circuit assemblies for the goods of tariff item No. 9018.90.10 |
| 9018.90.90 | Other electro-medical therapeutic instruments and appliances such as extracorporeal membrane oxygenation (ECMO), medical suction pumps, medical drills for vascular access or infusion pump, with or without accessories, and other instruments and appliances such as laryngoscopes, stethoscopes, magill intubation forceps, and reusable intubation kits |
| 9019.20.00 | Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus such as: Medical ventilators (artificial respiration apparatus) including both ventilator machines and compressible self-refilling ventilation bags also known as “bag valve mask” (BVM) ventilators, Flow splitters, Continuous positive airway pressure (CPAP) units, Bilevel positive airway pressure (BiPap or BPap) units, Oxygen concentrators, Oxygen humidifiers for oxygen therapy applications, Other oxygen therapy apparatus including oxygen masks, venture masks, oxygen tents, oxygen head boxes and other similar oxygen delivery devices, and recognisable parts of such systems |
| 9022.12.00 | Computed tomography (CT) scanners |
| 9026.80.00 | Flowmeter, Thorpe tube for oxygen |
| 9027.80.00 | Instruments and apparatus for physical or chemical analysis such as mass spectrometers and colorimetric end tidal CO2 detectors |
| 9028.20.00 | Liquid meters |
| Thermometers | |
| 9025.11.10 | Liquid filled thermometer for direct reading – includes standard “Mercury-in-glass” clinical thermometer |
| 9025.19.00 | Other clinical thermometers, for example, digital thermometers, or infrared thermometers for placing on the forehead |
| Wipes | |
| 5603.11.00 | Non-wovens, of man-made filaments, weighing not more than 25 g/m² |
| 5603.12.00 | Non-wovens, of man-made filaments, weighing more than 25 g/m² but not more than 70 g/m² |
| 5603.13.00 | Non-wovens, of man-made filaments, weighing more than 70 g/m² but not more than 150 g/m² |
| 5603.14.00 | Non-wovens, of man-made filaments, weighing more than 150 g/m² |
| 5603.91.00 | Non-wovens, other, weighing not more than 25 g/m² |
| 5603.92.00 | Non-wovens, other, weighing more than 25 g/m² but not more than 70 g/m² |
| 5603.93.00 | Non-wovens, other, weighing more than 70 g/m² but not more than 150 g/m² |
| 5603.94.00 | Non-wovens, other, weighing more than 150 g/m², Other |
| Medical Consumables | |
| 2804.40.00 | Medical oxygen (minimum 82% pure) |
| 3005.10.00 | Surgical tape, transparent adhesive plasters, adhesive dressings whether or not coated or impregnated with pharmaceutical substances |
| 3005.90.00 | Wadding, gauze, bandages, cotton sticks and similar articles impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical use |
| 3006.70.10 | Conductive gel for ECG or ultrasound procedure or lubricating jelly for medical procedures |
| 4818.90.00 | Paper bed sheets |
| 4911.99.00 | Plastic hazardous waste disposable bags |
| 9018.31.00 | Syringes, with or without needles |
| 9018.32.00 | Tubular metal needles and needles for sutures |
| 9018.39.00 | Other needles, catheters, cannulae and the like |
| 9018.90.90 | Disposable intubation kits Disposable emergency cricothyrotomy set (subheading will depend on set contents) |
| Other Products | |
| 3401.11.10 | Castile soap |
| 4803.00.00 | Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets |
| 4818.10.00 | Toilet paper |
| 7311.00.00 | Empty medical gas cylinders for oxygen fitted with a valve and a pressure and flow regulator, Steel or steel alloy |
| 7613.00.00 | Empty medical gas cylinders for oxygen fitted with a valve and a pressure and flow regulator, Aluminum |
| 8421.39.90 | Pressure Swing Adsorption (PSA) oxygen plant for a central oxygen supply system of medical grade oxygen |
| 8705.90.90 | Mobile medical clinic or radiological vehicles |
| 8713.10.00 | Wheelchairs, not mechanically propelled |
| 8713.90.00 | Wheelchairs, other |
| 9402.90.00 | Medical or surgical furniture including operating tables, hospital beds with mechanical fittings, and parts thereof |