   
  
G/MA/W/174  
 
15 March 2022 
(22-2297) Page: 1/2 
Committee on Market Access  Original: English  
 
 
TEMPORARY IMPORT RELIEF  MEASURES  TO SUPPORT  
THE DOMESTIC RESPONSE TO T HE COVID -19 CRISIS : 
 
STEPS TAKEN AND LESSONS LEARNED  
COMMUNICATION FROM CANADA  
The following communication, dated 14 March 2022, is being circulated at the request of the 
delegation of Canada . 
 
_______________  
 
 
1. As a first contribution to the discussion underway in the Committee on Market Access, Canada 
wishes to share the following reflections regarding its experience implementing temporary import  
relief measures to support its domestic response to the COVID -19 crisis . 
 
STEPS  TAKEN  
2. Most medical goods and equipment imported into Canada, including personal protec tive 
equipment (PPE) , are already duty -free either on a Most -Favoured -Nation (MFN) basis, under free 
trade agreement preferences, or another form of tariff relief ( e.g., conditional relief for goods to be 
employed in a noxious atmosphere  like m edical or health care environments  or life -threatening 
environments ). That said, c ertain imports of these essential goods are subject to customs duties, 
which during the COVID -19 crisis represent an extra cost to importers and a potential supply barrier 
for Canadian s. 
 
3. As such, Canada implemented several temporary import relief measures to support continued 
trade flows for essent ial goods, including medical supplies, and to provide liquidity support for 
importers .  
 
4. As a first step, on 16 March 2020 Canada began waiving the pa yment of customs duties and sales 
taxes on goods imported by or on behalf of public health agencies, hospitals,  testing sites, and first 
response organizations (e.g., police, fire and local civil  defence  groups ). The scope of this measure 
was expanded 7 April 2020 to include public or private care residences, such as seniors’ residences, 
retirement homes, nursing homes and shelters.1 The action  above  was notified to the WTO 
Committee on Market Access (CMA) in G/MA/W/145  and remain s in place  today . 
 
5. Canada’s Border Services Agency then published on 31 March 2020 a Customs Notice to provide 
additional classification guidance and other information to assist importers with the importation of 
critical goods and the relief mechanisms that may be available to  them.2 This second step to specify 
the scope of relief was based on the indicative list of medical supplies and PPE identified jointly by 
the World Health Organization (WHO) and the World Customs Organization (WCO) as critical for 
combatting COVID -19. Canada utilized this list of HS codes at the six-digit level and mapped it 
against the eight-digit tariff items  in Canada’s Customs Tariff . 
 
 
 
 
1 See Customs Notice 20 -08 – Imported Goods for Emergency Use in Response to COVID -19 
2 See Customs Notice 20 -12 – COVID -19: Tariff Classification and Other Information to Import Medical 
Supplies  G/MA/W/174  
 
- 2 - 
 
  6. As a means to provide cash flow and liquidity support to importers, Canada announced on 
27 March 2020 that it would defer the payment deadlines for customs duties and sales taxes owing 
on all imports until 30 June 2020.3  These payments are normally due on a monthly basis. This third 
step was also notified to the CMA in G/MA/W/145 . 
 
7. A fourth step was then taken on 5 May 2020 with the adoption of the Certain Goods Remission 
Order (COVID -19), whereby Canada began waiving otherwise applicable customs duties on imports 
of specified goods, including PPE, to support efforts to combat the spread of COVID -19.4 This relief 
was made available to all importers of specified goods including businesses, distributors, and 
individual Canadians. Once ag ain based on the WHO and WCO list, key categories of products 
covered by the measure include diagnostic test kits, face and eye pro tection, gloves, protective 
garments, disinfectants/sterilization products, medical devices, thermometers, wipes, and medical 
consumables, and other goods (e.g., soap). The Order allows for claims for relief to be made up to 
two years after the date of imp ortation. This step was notified  to the CMA in G/MA/W/1 53 and 
remain s in place  today . 
 
8. As set out in the  Regulatory Impact Analysis Statement to Certain Goods Remission Order 
(COVID -19), access to essential medical supplies is critical to protecting frontline health care 
workers, such as nurses and doctors, but also essential service providers from transmiss ion of 
COVID -19. As importers may be subject to customs duties when sourcing these goods abroad,  the 
objective of the action is to r educe the cost of importing these goods, with the primary goal of better 
equipping Canadian businesses  efforts to provid e their employees with necessary medical supplies, 
including PPE.   
 
LESSONS LEARNED  
9. In developing Canada ’s actions , we were informed by  the work of experts at the WHO and WCO, 
who it believes are best placed to provide guidance on medical goods and their classification . 
 
10. From Canada ’s perspective, it is important in such situations to rely on  the expertise of  existing 
bodies that are best placed to provide guidance  on this question , i.e., the WHO and WCO. We do  not 
believe that efforts in other f orums to try to formulate a separate list of essential medical goods  
were necessary given the international guidance that already exist ed and is frequently updated . 
 
11.  Canad a also notes that providing additional information early on to importers about how typical 
medical goods are classified helps to smooth the import  process  and avoids confusion  by minimizing 
classification challenges for government officials and importers  alike. We have found that the early 
guidance provided to impo rters, as described above,  helped smooth the import process  of these 
essential medical goods.  
 
12. In that same vein, having a well -known system in place for the timely dissemination of notices 
to the trad ing community  was an i mportant instrument to ensur ing that information was available 
to those who needed it . 
 
13. Lastly , Members may wish to review their domestic classification of  medical goods  to ensure 
their tariff structure is well positioned to respond to a future crisis . 
 
__________  
 
3 See Customs Notice 20 -11 - Extension of Timeframes for Payment of Customs Duties and GST 
(COVID -19) 
4 See Certain Goods Remission Order (COVID -19): SOR/2020 -101 and Customs Notice 20 -19 