Thank you, Mr. Chairman. I'll be brief.
As was mentioned already, my name is Doug Band. I am the Director General of the Trade and Anti-dumping Programs Directorate at the CBSA.
Thank you for giving me the opportunity to appear before the committee to discuss the Ukrainian Goods Remission Order.
If I may, I would like to give you an overview of the role the CBSA plays in administering the remission order.
As has been mentioned, while most goods from Ukraine already enter Canada duty-free as a result of the free trade agreement, tariffs still apply on certain goods that are being phased out under the agreement or that are excluded from it.
CBSA is responsible for administering this remission order in accordance with the parameters and eligibility requirements outlined in the order. To assist importers with claiming relief under the order, CBSA in June published Customs Notice 22-12 on its website. That notice lays out what goods imported into Canada are eligible for remission, what types of duties can be remitted and the time period within which remission is granted—one year. It also reiterates the requirement that goods originate from Ukraine.
For all goods originating in Ukraine and imported into Canada, the order remits customs duties paid or payable under the customs tariff as well as duties paid or payable under the Special Import Measures Act. The Special Import Measures Act, as members know, is the anti-dumping regime that governs CBSA's anti-dumping investigations to protect Canadian companies. Importers can claim remission of duties under these two acts for a period of one year, from June 9, 2022 to June 9, 2023.
As with the tax regime, Canada's customs duty regime is a voluntary, self-assessment regime, backstopped by CBSA monitoring and risk-based compliance verification after the goods have been imported. Importers of commercial goods may apply for relief of customs duties at the time of import simply by entering a special authorization code on their Canada customs code form B3. In the case of importers having overpaid or not having claimed remission when they were eligible, they can also seek a refund for remission under the order by filling out a form B2.
Thank you. I look forward to answering the committee's questions.
Merci beaucoup.