Ottawa, March 3, 2022

1. The purpose of this Customs Notice is to advise that the entitlement to the Most-Favoured-Nation (MFN) Tariff has been withdrawn, effective March 2, 2022, from all goods that originate in Russia or Belarus. Such goods must now be accounted for under the General Tariff, citing tariff treatment code 03.

2. Order in Council P.C. 2022-0182, SOR / 2022-0035 is established to withdraw the entitlement to the MFN Tariff for goods that originate in Russia or Belarus.

3. This order does not apply to goods that were in transit to Canada on or before March 2, 2022.

4. To claim the MFN rate of duty for goods that were in transit to Canada on or before March 2, 2022, but accounted for on or after March 2, 2022, importers must complete Form B3-3, Canada Customs Coding Form, as follows:

• (a) in field No. 14, "Tariff Treatment", enter the General Tariff, tariff treatment "03"
• (b) in field No. 26, "Special Authority", enter "22-0182"
• (c) in field No. 33, "Rate of Customs Duty", enter the MFN rate of duty
• (d) in field No. 34, "E.T. Rate", enter the excise tax rate if applicable
• (e) in field No. 35, "Rate of GST", enter the GST rate applicable
• (f) in field No. 38, "Customs Duties", enter the customs duties owing, calculated based on the MFN rate in effect prior to March 2, 2022
• (g) in field No. 40, "Excise Tax", enter the excise tax owing, if applicable
• (h) in field No. 42, "GST", enter the GST owing

5. Where claims for the MFN Tariff are made after March 2, 2022, importers should have in their possession proof that such goods were in transit to Canada on or before March 2, 2022. Such proof may include, but is not limited to, the following documentation: sales orders, purchase orders, shipping documents, report of entry documents, and cargo control documents. Such proof may be requested at any time by a Canada Border Services Agency officer.

6. 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 March 2, 2022.

7. The CBSA recommends that importers request a ruling if they have any doubt as to the tariff classification or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR) or Memorandum D11-11-3, Advance Rulings for Tariff Classification.

8. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada and the United States (toll free): 1-800-461-9999
Calls outside Canada and the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237
Email: contact@cbsa-asfc.gc.ca

Contact Us at the CBSA website may also be accessed for information.