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Consolidated Statutes and Regulations
Enabling Statute: Customs Tariff
CCFTA Rules of Origin Regulations (SOR/97-340)
Disclaimer: These documents are not the official versions (more). Full Document for Printing [1802K]
Regulation current to September 15, 2006
Table of contents (Details)
| | | | | | |
| CCFTA RULES OF ORIGIN REGULATIONS |
| SHORT TITLE |
| PART I: GENERAL |
| Definitions and Interpretation |
| Currency Conversion |
| PART II: ORIGINATING GOODS |
| General |
| De Minimis |
| PART III: REGIONAL VALUE CONTENT |
| PART IV: MATERIALS |
| General |
| Intermediate Materials |
| Indirect Materials |
| Packaging Materials and Containers |
| Packing Materials and Containers |
| Fungible Goods and Fungible Materials |
| Accessories, Spare Parts and Tools |
| PART V: AUTOMOTIVE GOODS |
| Definitions and Interpretation |
| Regional Value-Content Requirement for Automotive Goods |
| Calculating the Regional Value Content of Motor Vehicles Over a Period of Time (Motor Vehicle Averaging) |
| Automotive Parts Averaging |
| PART VI: OTHER PROVISIONS |
| Accumulation |
| Inability to Provide Sufficient Information |
| Transshipment |
| Non-qualifying Operations |
| Coming Into Force |
| SCHEDULE I: SPECIFIC RULES OF ORIGIN |
| SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS (CHAPTERS 1 THROUGH 5) |
| SECTION II: VEGETABLE PRODUCTS (CHAPTERS 6 THROUGH 14) |
| SECTION III: ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES (CHAPTER 15) |
| SECTION IV: PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES (CHAPTERS 16 THROUGH 24) |
| SECTION V: MINERAL PRODUCTS (CHAPTERS 25 THROUGH 27) |
| SECTION VI: PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES (CHAPTERS 28 THROUGH 38) |
| SECTION VII: PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF (CHAPTERS 39 THROUGH 40) |
| SECTION VIII: RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORK GUT) (CHAPTERS 41 THROUGH 43) |
| SECTION IX: WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK (CHAPTERS 44 THROUGH 46) |
| SECTION X: PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; WASTE AND SCRAP OF PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF (CHAPTERS 47 THROUGH 49) |
| SECTION XI: TEXTILES AND TEXTILE ARTICLES (CHAPTERS 50 THROUGH 63) |
| SECTION XII: FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING- CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR (CHAPTERS 64 THROUGH 67) |
| SECTION XIII: ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE (CHAPTERS 68 THROUGH 70) |
| SECTION XIV: NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN (CHAPTER 71) |
| SECTION XV: BASE METALS AND ARTICLES OF BASE METAL (CHAPTERS 72 THROUGH 83) |
| SECTION XVI: MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPEMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES (CHAPTERS 84 THROUGH 85) |
| SECTION XVII: VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTERS 86 THROUGH 89) |
| SECTION XVIII: OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF (CHAPTERS 90 THROUGH 92) |
| SECTION XIX: ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF (CHAPTER 93) |
| SECTION XX: MISCELLANEOUS MANUFACTURED ARTICLES (CHAPTERS 94 THROUGH 96) |
| SECTION XXI: WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES (CHAPTER 97) |
| SCHEDULE II: VALUE OF GOODS |
| SCHEDULE III: UNACCEPTABLE TRANSACTION VALUE |
| SCHEDULE IV: LIST OF TARIFF PROVISIONS FOR PURPOSES OF SECTION 9 |
| SCHEDULE V: REGIONAL VALUE-CONTENT CALCULATION FOR RELATED MOTOR VEHICLE PRODUCERS |
| SCHEDULE VI: REASONABLE ALLOCATION OF COSTS |
| APPENDIX A: COST RATIO METHOD |
| APPENDIX B: DIRECT LABOUR AND DIRECT MATERIAL RATIO METHOD |
| APPENDIX C: DIRECT COST RATIO METHOD |
| SCHEDULE VII: VALUE OF MATERIALS |
| SCHEDULE VIII: METHODS FOR DETERMINING THE VALUE OF NON-ORIGINATING MATERIALS THAT ARE IDENTICAL MATERIALS AND THAT ARE USED IN THE PRODUCTION OF A GOOD FOR PURPOSES OF SUBSECTIONS 5(10), 5(11) AND 6(10) OF THESE REGULATIONS |
| APPENDIX: “EXAMPLES” ILLUSTRATING THE APPLICATION OF THE METHODS FOR DETERMINING THE VALUE OF NON-ORIGINATING MATERIALS THAT ARE IDENTICAL MATERIALS AND THAT ARE USED IN THE PRODUCTION OF A GOOD |
| SCHEDULE IX: INVENTORY MANAGEMENT METHODS |
| APPENDIX A: “EXAMPLES” ILLUSTRATING THE APPLICATION OF THE INVENTORY MANAGEMENT METHODS TO DETERMINE THE ORIGIN OF FUNGIBLE MATERIALS |
| APPENDIX B: “EXAMPLES” ILLUSTRATING THE APPLICATION OF THE INVENTORY MANAGEMENT METHODS TO DETERMINE THE ORIGIN OF FUNGIBLE GOODS |
| SCHEDULE X: METHODS OF COMPARISON FOR PURPOSES OF SUBSECTION 6(14) (NON-ALLOWABLE INTEREST COSTS) |
| APPENDIX: “EXAMPLE” ILLUSTRATING THE APPLICATION OF THE METHOD FOR CALCULATING NON-ALLOWABLE INTEREST COSTS IN THE CASE OF A FIXED-RATE CONTRACT ENTERED INTO BY A PRODUCER LOCATED IN CANADA |
| SCHEDULE XI: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES |
|