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Withdrawal of Entitlement to the Canada–European Union Tariff (CEUT) Tariff Treatment for Goods Originating From the United Kingdom
1. Effective January 1, 2021, the United Kingdom and certain associated territories will no longer be covered by the Canada-EU Comprehensive Economic and Trade Agreement by virtue of Brexit. This means that eligibility for the Canada-European Union Tariff (CEUT) preferential tariff treatment is withdrawn for goods originating from the United Kingdom and certain associated territories, as set out below. Such goods must now be accounted for under the Most-Favoured-Nation (MFN) tariff treatment.
2. This withdrawal of eligibility for the CEUT preferential tariff applies to the United Kingdom, the Channel Islands, Gibraltar, and the Isle of Man. As of January 1, 2021, goods that are exported from the Sovereign Base Areas of Akrotiri and Dhekelia to Canada shall be declared as being exported from Cyprus.
3. Importers of goods originating from the United Kingdom, Channel Islands, Gibraltar and Isle of Man, that are eligible for the CEUT preferential tariff treatment and that are in-transit to Canada before January 1, 2021, may claim the CEUT preferential tariff treatment.
4. Importers should have in their possession proof that the goods were in-transit. Such proof may include, but is not limited to, the following documentation: commercial invoices, sales orders, purchase orders, shipping documents (specifically the through bill of lading), report of entry documents, and cargo control documents.
5. The through bill of lading must indicate that the goods started their uninterrupted journey to a consignee in Canada before January 1, 2021. Documentary proof may be requested at any time by a Canada Border Services Agency officer.
6. To claim the CEUT preferential tariff treatment for goods that are in-transit, importers must enter code “31” in the Tariff Treatment Field No. 14 of the B3-3, Canada Customs Coding Form.
Amendment to the Departmental Consolidation of the Customs Tariff
7. An amendment to the List of Countries and Applicable Tariff Treatments in the T2021 version of the Departmental Consolidation of the Customs Tariff has been published to remove the CEUT preferential tariff treatment for the United Kingdom, the Channel Islands, Gibraltar and the Isle of Man.
Additional information
8. For more information, call the Border Information Service (BIS) at 1-800-461-9999 (accessible within Canada and the United States). If calling outside Canada and the United States, call 204-983-3500 or 506-636-5064. Long distance charges will apply. Our automated telephone service provides general information in English and French on CBSA programs, services and initiatives through recorded scripts. Live agents are also available to assist you from 6 am to 10 pm (eastern time), 7 days a week. TTY is also available within Canada: 1-866-335-3237. Alternatively, you may send your enquiries to the following address: contact@cbsa.gc.ca.