UK Trade Deal Origin Declarations and Pricing Update

Please be advised of the following updates and changes:

Canada-UK Trade Continuity Agreement (CUKTCA) 2021 Origin Declarations Due by January 15, 2021

On December 21, 2020, the Canada Border Services Agency supplied instructions to the Canadian trade community for the anticipated implementation of the CUKTCA. We have thusly developed our compliance requirements outlined below. In order to provide prompt and equitable service to all our trade partners, it is important that this guidance is followed correctly.

For the prompt and accurate and accurate posting of duty-free treatment to qualifying UK-origin products for the calendar year of January 1 to December 31, 2021, the LCBO requires updated, country-specific Origin Declarations in order to update applicable products as specified below and on the attached document. Immediate attention should be given to this process, as failure to provide required documents may result in application of MFN tariffs on shipments processed after January 4th, 2021.

In order to claim preferential tariff treatment for qualifying goods, suppliers and/or producers are responsible for the accurate completion, validation, and appropriate sign-off of origin declaration(s) for UK-origin products.

We have created the attached template for suppliers or producers to complete. It must be returned in electronic format utilizing the fillable CUKTCA template form provided. We must receive this as an original PDF.

For declarations containing multiple SKUs (two or more) you must supply a continuation sheet using the supplied spreadsheet template and also note on the CUKTCA form’s product description field the following: “more than 1 SKU, please see attached continuation sheet”. Failure to provide your declaration in this precise format may result in delayed compliance validations and the posting to our product database for use on 2021 importations.

The LCBO will not accept illegible or scanned copies of CUKTCA Origin Declarations, therefore it is most prudent to respond via completion of our template or to provide original PDFs and/or spreadsheets to ensure appropriate handling of your origin declarations.

These completed and signed forms must be submitted to the LCBO’s Customs Department as soon as possible in order to be queued for updating your products’ duty-free treatment. If you have questions regarding these requirements, please submit them to origin.certificates@lcbo.com.

Pricing Updates

Update to previous communication regarding preferential tariff treatment (duty) - As per the December 21, 2020 communication regarding pricing impacts due to the UK-Canada trade agreement, As of January 1st, 2021, on an interim basis, LCBO will continue to apply preferential tariff treatment (zero duty) to applicable continuously listed UK suppliers which previously supplied a certificate of origin for the 2020 year. Therefore rebates will NOT be required for these specific products to maintain on shelf retail pricing.

If you are unable to submit or choose not to submit a UK origin declaration by the January 15, 2021 deadline then the application of MFN tariffs (duty rates) will be applied to impacted products for future pricing.

COSD Rates – As per the December 21, 2020 communication regarding pricing impacts due to the UK-Canada trade agreement, COSD rates will continue to be managed as communicated. As of January 1st, 2021, on an interim basis, LCBO will continue to apply the EU COSD rates to UK suppliers which previously supplied a certificate for the 2020 year. This interim arrangement will not apply to those who have not submitted a CETA certificate of origin in 2020.

For questions regarding pricing please contact pricing@lcbo.com, for questions regarding certificates of origins please contact origin.certificates@lcbo.com.

Thank you for your continued support and partnership.