Tariff Treatment - Rules of Origin - Most Favoured Nation Tariff/Commonwealth Developing Countries Remission Order

Canada Border Services Agency (CBSA)

Last Verified: 2005-01-14

Act: Customs Tariff, S.C. 1997, c. 36
Regulation: Most Favoured Nation Tariff Rules of Origins SOR/98-33

To Whom Does This Apply?

Importers.

Summary

The Customs Tariff Act ("Act") establishes thirteen separate tariff treatments for goods imported into Canada. Under sections 30-32 of the Act goods that originate in a country listed in the List of Countires as a beneficiary of the Most Favoured NationTariff are entitled to the rates of customs duty set out with respect to those goods under the List of Tariff Provisions.

Rules of origin are used to determine if goods qualify for a particular tariff treatment. The Most Favoured Nation Tariff Rules of Origin Regulations establishes the rules which shall be used to determine when a good is considered to originate from a MFN country.

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).

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.

Manitoba 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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Canada Business Service Centres, 2005

Last Modified: 2004-12-29

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