This notice provides information on the Proposal to Amend the Excise Tax Act, where, in support of public health during the COVID-19 pandemic, the Government of Canada proposes to temporarily relieve (i.e., zero rate) supplies of certain face masks and face shields from the Goods and Services Tax / Harmonized Sales Tax (GST/HST).
This proposed temporary relief is applicable for goods that meet the requirements found in paragraph 3 of the below link, which are imported after December 6, 2020. The relief will only be in effect until their use is no longer broadly recommended by public health officials for the COVID-19 pandemic, at which time CBSA will issue an updated Customs Notice.
The goods covered by this notice are typically classified under HS 3926.90.10, 3926.90.99, 4818.90.00, 6307.90.10, and 6307.90.99
The full notice can be found here: https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn20-34-eng.html
For additional information, please contact your local Delmar Representative.