CN 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA)

CBSA has confirmed that until Brexit is in place, goods that originate in the UK may enter Canada under the CETA tariff treatment.

1. This customs notice is to inform you that the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) will be implemented on September 21, 2017. With the exception of a few agricultural goods, the CETA will essentially eliminate the customs duties on all imports from a European Union (EU) country or other CETA beneficiary, either immediately upon implementation of the agreement, or through a tariff phase-out.

2. The complete list of countries eligible for the preferential tariff of the CETA is defined in the Regulations Defining “EU country or other CETA beneficiary”. This regulation will be published on the Department of Justice Canada website on or before September 21, 2017. In the interim, this regulation is available in Part II of the Canada Gazette, Canada Gazette – Regulations Defining “EU country or other CETA beneficiary” (Extra Vol. 151, No.1).

3. Information regarding the CETA and the text of the agreement can be found on the Global Affairs Canada Web site.

4. The CETA implementing legislation, Bill C-30, received Royal Assent on May 16, 2017 and is scheduled to come into force on September 21, 2017.

5. Proposed regulatory amendments and new regulations under the Customs Act related to the CETA will be announced in a separate customs notice.

Tariff Provisions

6. Entitlement to the Canada-European Union Tariff treatment is determined in accordance with the rules of origin set out in the CETA Protocol on Rules of Origin and Origin Procedures.

7. Pursuant to the CETA, a new preferential tariff treatment is being introduced, namely the Canada-European Union Tariff. The newly assigned tariff treatment code is: Canada-European Union Tariff (CEUT) – Code 31.

8. Imports of textile and apparel products that are eligible under the CETA Origin Quotas, as set out in Annex 5-A of the CETA Protocol on Rules of Origin and Origin Procedures, are subject to import controls under Canada’s Export and Import Permits Act. To claim the preferential tariff treatment for these goods, importers are required to obtain an import permit and complete Field 26 (Special Authority) of Form B3-3, Canada Customs Coding Form, with P.C. number: 17-1124.

9. For more information concerning CETA Origin Quota Textiles and Apparel products and associated permit requirements, consult Notice to Importers Serial No. 899 Textiles and Apparel for Import to Canada from the European Union and its Member States (Items 86.98 and 86.99 on Canada’s Import Control List) published on the Global Affairs Canada website.

Proof of Origin

10. The required proof of origin is a statement and is referred to in the CETA as the Origin Declaration. The Origin Declaration and the various languages in which it may be completed are contained in Annex 2 of the Protocol on Rules of Origin and Origin Procedures. This Origin Declaration may be provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.

11. In order to claim the preferential tariff treatment accorded under the CETA, importers must have in their possession the Origin Declaration completed by the exporter in the EU country or other CETA beneficiary of export, as well as any necessary permits referred to in paragraph 8.

Shipping Requirements

12. Goods may be shipped from an EU country or other CETA beneficiary, with or without transshipment, to Canada.

13. The transshipment conditions are contained in Article 14 of the Protocol on Rules of Origin and Origin Procedures.

Refunds

14. An application for a refund under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of goods that were imported on or after September 21, 2017.

Updates

15. This customs notice is intended as an overview only, highlighting the future changes to the Customs Tariff and the Customs Act and summarizing the requirements to take advantage of the CETA preferential rates of duty. To gain a more comprehensive understanding of the CETA, it is advised that importers review the agreement in its entirety and consult Bill C-30 prior to importing goods that may benefit from this agreement.

Additional Information

16 For more information, 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.

This notice is available on the CBSA website.