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Canadian tariff relief for COVID-19 PPE and certain medical goods

To provide further relief during the COVID-19 crisis, the Government of Canada is waiving tariffs on certain medical goods and Personal Protective Equipment (PPE), imported on or after May 5, 2020. Following are the product categories eligible for relief:

  • Face and eye protection
  • Gloves
  • Protective Garments and the Like
  • Disinfectants/Sterilization products
  • Wipes
  • Medical Consumables and Other Products

In the News release, Finance Minister Bill Morneau announced the action is to keep Canadians safe by further ensuring access to Personal Protective Equipment and other necessary medical equipment. This tariff relief will reduce the cost of necessary supplies for Canadian businesses, which face tariffs of up to 18 per cent in some instances, help protect workers and ensure our supply chains can keep functioning well. Mr. Morneau stated, “Our first priority is the health and safety of Canadian Businesses. By removing financial barriers, we’re making sure Canadians and Canadian businesses can access the critical medical goods they need during the COVID-19 crisis. Our government remains focused on making sure workers have the protective equipment they need, that our supply chains continue to work well, and that Canadians remain safe and healthy.”

Tariff relief for these goods will remain in place for as long as necessary to deal with the COVID-19 crisis.

The Canada Border Services Agency (CBSA) issued Customs Notice 20-19 “Certain Goods Remission Order (COVID-19)”, to outline the additional tariff relief to importers of eligible goods (list reproduced below) on or after May 5, 2020. This remission of duty does not apply to goods imported prior to May 5, 2020.

All imports utilizing this remission order for relief of customs duties 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 is subject to customs duties.

Remission is granted 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.

Examinations and Verifications
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.

Following is the list with description of goods, based on tariff classification, which are eligible for relief under this Order.

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)

For more information please visit our web site for Coronavirus (COVID-19) Alerts along with COVID-19 trade related FAQs.

For more information, please call Brian Rowe, Director – Customs Compliance & Regulatory Affairs at (905) 882-4880, ext. 1213.

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