Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Ukraine Goods Remission Order under section 115a of the Customs Tariffb.S.C. 2005, c. 38, par. 145(2)(j)S.C. 1997, c. 36Remission — Customs TariffSubject to section 3, remission is granted of the customs duties paid or payable under the Customs Tariff in respect of goods that originate in Ukraine, except for goods subject to the General Tariff and those classified under one of the tariff items whose number is listed in the schedule.Goods that originate in UkraineFor the purposes of this section, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.Definition of minimal operationFor the purposes of this section, minimal operation means any of the following:an operation to ensure the preservation of a good in good condition for the purposes of transport and storage;packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes;mere dilution with water or another substance that does not materially alter the characteristics of the good;the collection of goods intended to form sets, assortments, kits or composite goods; andany combination of operations referred to in paragraphs (a) to (d). SOR/2025-135, s. 1Remission — Special Import Measures ActSubject to section 3, remission is granted of the duties paid or payable under the Special Import Measures Act in respect of goods that originate in Ukraine.Goods that originate in UkraineFor the purposes of this section, goods originate in Ukraine if they acquired their physical and technical characteristics in Ukraine.ConditionsRemission is granted ifin 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, 2026;in the case of a remission granted under subsection 2(1), the goods are eitherimported during the period beginning on June 9, 2022 and ending on June 9, 2025, orin transit to Canada before June 10, 2025; andthe importer makes a claim for remission to the Minister of Public Security and Emergency Preparedness within two years of the date of importation.SOR/2023-121, s. 1SOR/2024-111, s. 1SOR/2025-135, s. 2RepealThis Order is repealed on June 9, 2028.SOR/2023-121, s. 2SOR/2024-111, s. 2SOR/2025-135, s. 3Coming into forceThis Order comes into force on the day on which it is registered.(Subsection 1(1))Tariff Item Numbers0105.11.220105.94.920105.99.120207.11.920207.12.920207.13.920207.13.930207.14.220207.14.920207.14.930207.24.120207.24.920207.25.120207.25.920207.26.200207.26.300207.27.120207.27.920207.27.930209.90.200209.90.400210.99.120210.99.130210.99.150210.99.160401.10.200401.20.200401.40.200401.50.200402.10.200402.21.120402.21.220402.29.120402.29.220402.91.200402.99.200403.20.310403.20.390403.90.120403.90.920404.10.220404.90.200405.10.200405.20.200405.90.200406.10.200406.20.120406.20.920406.30.200406.40.200406.90.120406.90.220406.90.320406.90.420406.90.520406.90.620406.90.720406.90.820406.90.920406.90.940406.90.960406.90.990407.11.120407.11.920407.21.200407.90.120408.11.200408.19.200408.91.200408.99.201517.90.221601.00.221601.00.321602.20.221602.20.321602.31.131602.31.141602.31.941602.31.951602.32.131602.32.141602.32.941602.32.951806.20.221806.90.121901.20.121901.20.221901.90.321901.90.341901.90.521901.90.542105.00.922106.90.322106.90.342106.90.522106.90.942202.99.332309.90.323502.11.203502.19.203504.00.12SOR/2023-121, s. 3SOR/2024-111, s. 3SOR/2025-135, s. 4SOR/2025-1352025-06-05SOR/2024-1112024-05-31SOR/2023-1212023-06-08