  
  
G/MA/W/145  
 
1 April 2020 
(20-2605) Page: 1/1 
Committee on Market Access  Original: English/French  
 
 UNILATERAL MEASURES RELATING TO THE COVI D-19 PANDEMIC:  
MEASURES TO FACILITA TE THE IMPORTATION O F VITAL MEDICAL  
SUPPLIES AND PROVIDE  CASH FLOW AND LIQUI DITY SUPPORT TO IMPO RTERS  
COMMUNICATION FROM C ANADA  
The following communication, dated 31 March 2020, has been circulated at the request of the 
delegation of Canada.  
 
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1. Canada wishes to notify World Trade Organization Members  of recent unilateral trade -facilitative 
measures  undertaken in response to th e COVID -19 crisis, to support trade flows with respect to vital 
medical supplies, as well as liquidity support for importers. Canada will continue to monitor the 
evolving situation and may implement additional measures, should it be deemed necessary.  
 
Measures to Facilitate the Importation of Vital Medical Supplies  
 
2. To ensure the flow of vital medical supplies  in response to the COVID -19 crisis , Canada is waiving 
tariffs and sales taxes on goods imported by or on behalf of  public health agencies, hospitals and 
testing sites, and first response organizations (e.g., police, fire and local civil defence groups, 
including medical response teams) , until furthe r notice.  
 
3. The action is effective 16 March 2020.  The measure applies to all goods imported by covered 
entities, including essential medical supplies and personal protective equipment, such as  face masks  
and surgical gloves.  To facilitate availability  of the goods , their customs clearance will be expedited 
where possible.  
 
4. Further details can be found at https://www.cbsa -asfc.gc.ca/publications/cn -ad/cn20 -08-eng.html . 
 
Measures to Support Cash Flow and Liquidity of Importers  
 
5. Goods imported into Canada  are generally subject to the Goods and Services Tax (GST) , at a rate 
of 5 per cent, as well as applicable customs duties, which vary by product and country of origin.  
 
6. Typically, payments owing for customs duties and the GST on imports are due on a monthly basis . 
In order  to provide cash flow and liquidity support for  importers, Canada announced on 
27 March  2020 that it will defer payment de adlines for March, April, and May to 30 June 2020.   
 
7. Further details can be found at https://www.cbsa -asfc.gc.ca/publications/cn -ad/cn20 -11-
eng.html . 
 
8. These measures represent concrete example s of Canada’s global leadership to maintain open 
trade.  Canada hopes that these actions encourage other Members to examine similar trade -
facilitative measures to support open global markets and improve global health outcomes.  
 
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