Order Amending the Ukraine Goods Remission Order: SOR/2026-95
Canada Gazette, Part II, Volume 160, Number 12
Registration
SOR/2026-95 May 29, 2026
CUSTOMS TARIFF
P.C. 2026-503 May 29, 2026
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Order Amending the Ukraine Goods Remission Order under section 115footnote a of the Customs Tariff footnote b.
Order Amending the Ukraine Goods Remission Order
Amendments
1 Paragraph 3(a) of the Ukraine Goods Remission Orderfootnote 1 is replaced by the following:
- (a) in the case of a remission granted under subsection 1(1), the goods are imported during the period beginning on June 9, 2022 and ending on June 9, 2027;
2 Section 4 of the Order is replaced by the following:
Repeal
4 This Order is repealed on June 9, 2029.
Coming into Force
3 This Order comes into force on the day on which it is registered.
REGULATORY IMPACT ANALYSIS STATEMENT
(This statement is not part of the Order.)
Issues
The Russian Federation, with support from Belarus, continues to violate the sovereignty and territorial integrity of Ukraine. In addition to the devastating impacts on Ukraine’s population and infrastructure, Russia’s unprovoked and unjustifiable invasion has significantly harmed Ukraine’s economy.
Since June 9, 2022, the Government of Canada has provided relief from customs duties for most Ukrainian goods imported into Canada to support Ukraine’s manufacturing and trade activities. The relief is set to expire on June 9, 2026. In close coordination with its allies, Canada will continue supporting Ukraine’s economy by increasing its export opportunities through an extension of the relief measure.
Background
On February 24, 2022, Russian military forces invaded the sovereign country of Ukraine, including through the territory of Belarus with the permission of that country’s Government.
From the beginning of the war in Ukraine, the Government of Canada has responded to Russia and Belarus’s violation of sovereignty and of international law with a broad range of measures and sanctions, in close coordination with its allies and partners. This response included trade-restrictive measures under the Customs Tariff. Furthermore, the Government of Canada has supported Ukraine, including with development, humanitarian, military and economic assistance.
The Canada-Ukraine Free Trade Agreement (CUFTA), which entered into force on August 1, 2017, represented an important milestone in the Canada-Ukraine relationship that brings economic benefits to both countries. The modernized CUFTA entered into force on July 1, 2024.
To provide further economic support to Ukraine, since June 9, 2022, the Ukraine Goods Remission Order (the Order) has provided additional temporary and comprehensive duty relief to Ukrainian goods imported into Canada under section 115 of the Customs Tariff. Under the Order, temporary relief from customs, anti-dumping and countervailing duties was provided for all Ukrainian goods, along with more flexible rule of origin requirements than those applicable under the CUFTA. CUFTA provides duty-free treatment for all Ukrainian goods except certain refined sugars and over-quota supply-managed goods (i.e. dairy, poultry and eggs).
Relief from customs duties was provided for supply-managed goods under the Order from June 2022 to June 2023. Relief from the anti-dumping and countervailing duties paid or payable under the Special Import Measures Act (SIMA) was provided from June 2022 to June 2025. Relief from customs duties for all goods, except supply managed goods, currently expires on June 9, 2026.
From June 2022 through February 2026, approximately $9.5 million in customs duties has been remitted under the Order, including for certain household appliances, biscuits, vegetable oils and frozen chicken products.
Given that the conflict continues to significantly disrupt and harm Ukraine’s economy, extending relief for customs duties for all goods, except supply-managed goods, is warranted.
Objective
The objective of this Order is to support Ukraine’s economy and exports from Ukraine to Canada, by extending until June 9, 2027, relief from customs duties for all goods that originate in Ukraine and are imported into Canada, except for supply-managed goods.
Description
The Order Amending the Ukraine Goods Remission Order (the amending Order) allows for the remission of customs duties paid or payable under the Customs Tariff for all goods originating in Ukraine and imported into Canada, except for over-access supply-managed products (i.e. dairy, poultry and eggs).
Remission of duties under the Order is temporary, applying to importations from June 10, 2026, to June 9, 2027.
Regulatory development
Consultation
Since June 9, 2022, the Government of Canada has tracked importations from Ukraine closely and has maintained an ongoing dialogue on the effects of the Order with domestic industry stakeholders.
Canada has also maintained a dialogue with the Government of Ukraine, which has requested that the relief from customs duties be extended beyond its current expiry on June 9, 2026.
The extension of the remission Order addresses this request and the Government will continue to monitor imports and maintain an ongoing dialogue with stakeholders.
Indigenous engagement, consultation and modern treaty obligations
Following an assessment of modern treaty implications, no adverse impacts on potential or established Indigenous or treaty rights, which are recognized and affirmed in section 35 of the Constitution Act, 1982, were identified for this amending Order.
Instrument choice
Section 115 of the Customs Tariff provides the authority for the Governor in Council to remit customs duties on the recommendation of the Minister of Finance.
Regulatory analysis
Benefits and costs
Providing remission of customs duties will continue to encourage economic activity and exports where possible in Ukraine. Extending the remission for customs duties to June 9, 2027, is warranted given the enduring nature of the conflict and its repercussions on Ukrainian production and trade.
Although duty-free coverage under the Order is virtually equivalent to the CUFTA, some importers may decide to use the Order because it has a lesser administrative burden compared to the CUFTA’s rules of origin and shipping requirements. Specifically, claiming duty-free treatment under the Order can result in cost savings due to less burdensome proof of origin requirements than under CUFTA.
The Order ensures that import sensitivities from certain Canadian stakeholders (i.e. steel producers and producers of supply-managed goods) continue to be addressed by excluding trade remedies measures and supply-managed goods from the relief provided under the Order.
About $1.2 million in customs duties are expected to be remitted annually. The Government of Canada will continue to monitor imports from Ukraine under the extended Order.
Small business lens
Analysis using the small business lens concluded that the Order will impact Canadian small businesses. For some small businesses that may import Ukrainian goods, the Order would provide relief from customs duties as well as cost savings resulting from a reduced burden of proof to access duty relief, namely an exemption from having to provide certificates of origin demonstrating that their goods were produced in Ukraine. To request the remission, when importers complete their Customs Automated Declaration (CAD), formerly B3 form, they enter code 22-649 in the special authority field, and this relieves them from calculating/entering a duty amount in the appropriate field.
One-for-one rule
This amending Order relates to tax administration and is exempt from the requirement to offset administrative burden and regulatory titles under the one-for-one rule. The requirement for Canadian importers to submit claims for remission meets the Red Tape Reduction Act definition of “administrative burden” on businesses. However, customs duties are considered to be “taxes” for the purpose of the one-for-one rule and have been exempted from the offset requirement.
Regulatory cooperation and alignment
The amending Order is not related to a work plan or commitment under a formal regulatory cooperation forum.
Effects on the environment
In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment, a preliminary scan concluded that a strategic environmental assessment is not required.
Gender-based analysis plus
No gender-based analysis plus (GBA+) impacts have been identified for this initiative.
Implementation, compliance and enforcement, and service standards
This amending Order will come into force upon registration to extend relief from June 10, 2026, to June 9, 2027, for customs duties for all goods originating in Ukraine and imported into Canada. The Government will continue to monitor imports and engage with stakeholders that may be affected by the Order. The Canada Border Services Agency (CBSA) will monitor compliance with the terms and conditions of the Order in the normal course of its administration of customs and tariff-related legislation and regulations. The CBSA will inform importers through the publication of a Customs Notice that provides information on making claims of remission (i.e. refunds of relevant duties paid or waiver of duties payable).
Contact
Mike Mosier
Director
Trade and Tariff Policy
International Trade Policy Division
Department of Finance
Ottawa, Ontario
K1A 0G5
Email: tariff-tarif@fin.gc.ca