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Tariff Treatment - Origin - Imported Goods -- NAFTA/CIFTA/CCFTA/CCRFTA

Canada Border Services Agency (CBSA)

Last Verified: 2005-01-14

Act: Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: Proof of Origin of Imported Goods Regulations, SOR/93-607. See also Customs Memorandum D11-4-2, Proof of Origin.

To Whom Does This Apply?

Importers of commercial or casual goods.

Summary

The Customs Act governs the administration and enforcement of customs laws. Section 35.1 of the Customs Act provides for the proof of origin of imported goods. Proof of origin for all imported goods shall be provided to an officer upon request in the prescribed form and manner. Under the North American Free Trade Agreement, the Canada-Chile Free Trade Agreement, the Canada-Israel Free Trade Agreement and the Canada-Costa Rica Free Trade Agreement, a Certificate of Origin is the proof of origin form for goods for which preferential tariff treatment is claimed.

The Proof of Origin of Imported Goods Regulations, Customs D11-4-2, explains the types of documentation that importers must provide in order to claim the benefits of the various preferential tariff treatments that are applicable to imported goods.

The provisions of these regulations prescribe the proof of origin requirements of Articles 501 of NAFTA, 5.1 of CIFTA, 5.4 of CCFTA and Article V of CCRFTA. These regulations generally parallel each other, all the while taking into account the official languages that may be employed by exporters when completing the proof of origin form (Certificate of Origin). These regulations also prescribe the time and place for providing proof of origin for the purpose of claiming a preferential tariff treatment under a free trade agreement.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

*Note: To download publications in PDF format, Adobe Acrobat Reader is required (available free of charge).


DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Ontario Contact(s):
See National Contact.


National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Ottawa, Ontario  K1A 0L5
Toll-free (information): 1-800-461-9999
Toll-free (publications): 1-800-959-2221
Web site: http://www.cbsa.gc.ca/menu-e.html



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