Most-Favored-Nation Status of Russia and Belarus Revoked
On March 2, 2022, Canada announced the removal of the Most-Favoured-Nation (MFN) Tariff Status for goods originating from Russia or Belarus.
These goods must now be reported under the General Tariff at a rate of 35%, using tariff treatment code 03.
This Order in Council does not apply to goods that were in transit to Canada on or before March 2, 2022.
Importers are required to have proof that the goods were in transit to Canada on or before March 2, 2022. Such proof may include, but is not limited to, the following documentation: shipping documents, entry report documents and cargo control documents. Moreover, such proof may be requested at any time by a CBSA (Canada Border Services Agency) officer.
An application for a duty refund may be made within four years of the goods being reported, for goods that were imported on or after March 2, 2022.
For more information, feel free to contact W2C’s consulting service.