The Order grants a remission of customs duties for qualifying goods imported from the United Kingdom, subject to a claim being made to the Minister within two years of importation.
United Kingdom Trade Continuity Remission Order, 2021 Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 115a of the Customs Tariffb, makes the annexed United Kingdom Trade Continuity Remission Order, 2021. S.C. 2005, c. 38, par. 145(2)(j) S.C. 1997, c. 36 Interpretation The following definitions apply in this Order. Agreement means the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016. (Accord) goods means goods that would have been eligible for the rate of customs duty under the tariff in the Agreement had the Agreement continued to apply to the United Kingdom after December 31, 2020. (marchandises) United Kingdom includes the Channel Islands, Gibraltar and the Isle of Man, but does not include Anguilla, the British Antarctic Territory, the British Indian Ocean Territory, Bermuda, the British Virgin Islands, the Cayman Islands, the Falkland Islands, Montserrat, Pitcairn, Saint Helena and Dependencies (Ascension Island and Tristan Da Cunha), South Georgia and the South Sandwich Islands and the Turks and Caicos Islands. (Royaume-Uni) Remission Remission is granted of customs duties paid or payable under the Customs Tariff in respect of goods imported from the United Kingdom during the period commencing on January 1, 2021 and ending on the day on which the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland comes into force, in an amount equal to the difference between the customs duties paid or payable at the Most-Favoured-Nation Tariff rate for those goods under the Customs Tariff and the regulations made under it; and the customs duties that would be payable at the Agreement rate of duty for those goods as if those goods qualified for that rate of duty under the Customs Tariff and the regulations made under it. Condition Remission is granted on condition that a claim for remission is made to the Minister of Public Safety and Emergency Preparedness within two years of the date of importation. Coming into Force This Order comes into force on January 1, 2021.