Ukraine Goods Remission Order

Marginal note:Remission — Customs Tariff

• 1 (1) Subject 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.

• Marginal note:Goods that originate in Ukraine

  (2) For the purposes of this section, goods originate in Ukraine if their last production process, other than a minimal operation, occurred in Ukraine.

• Marginal note:Definition of minimal operation

  (3) For the purposes of this section, minimal operation means any of the following:

  • (a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage;

  • (b) 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;

  • (c) mere dilution with water or another substance that does not materially alter the characteristics of the good;

  • (d) the collection of goods intended to form sets, assortments, kits or composite goods; and

  • (e) any combination of operations referred to in paragraphs (a) to (d).