MEMORANDUM D11-3-1

Ottawa, February 18, 1998

SUBJECT

MARKING OF IMPORTED GOODS

This Memorandum outlines and explains the legislation, regulations, and general guidelines that apply to the country of origin marking for goods imported from both NAFTA and non-NAFTA countries.

TABLE OF CONTENTS

Legislation

• Customs Act
• Customs Tariff

Regulations

• Regulations for Determining the Country of Origin of Goods Imported from a NAFTA Country for the Purpose of Specifying That Certain Goods Be Marked
• Regulations for Determining the Country of Origin of Goods Imported from a Non-NAFTA Country for the Purpose of Specifying That Certain Goods Be Marked
• Regulations Respecting the Marking of Imported Goods

Guidelines and General Information

• Introduction
• Definitions
• Goods That Require Marking
• Exemptions
• Methods of Determining Country of Origin for Marking
• Method and Manner of Marking
  • General Manner of Marking Goods
  • Specific Manner of Marking Goods
• Authorization to Mark Goods in Canada
• Issuance of Notices to Mark Goods
• Advance Rulings
• Determinations/Re-Determinations
• Penalties
• Additional Information
• Appendix A – Goods to Be Marked – Schedule I
• Appendix B – Guide to Schedule I
• Appendix C – Goods Exempt From Marking – Schedule II
• Appendix D – Guide to Schedule II
• Appendix E – Examples of Acceptable Methods of Marking
• Appendix F – Examples of Marking for Printed Matter
• Appendix G – Revenue Canada – Customs Offices

Legislation

The following are excerpts from legislation relevant to the marking program.

Customs Act
Marking of Goods

35.01 No person shall import goods that are required to be marked under section 19 of the Customs Tariff unless the goods are marked in accordance with those regulations.

35.02 (1) Every person who fails to comply with section 35.01 is liable to a penalty of $250 for each failure to comply.

(2) The Minister or any officer designated by the Minister for the purposes of this section may, by notice served personally or by registered mail, require any person

(3) Every person who fails to comply with a notice served on the person under subsection (2) in respect of goods is liable, in addition to any penalty provided for under subsection (1), to a penalty of $2000 or such lesser amount as the Minister may direct.

(4) Where a person imports goods of a prescribed class from a NAFTA country, that person is not liable to a penalty under this section unless

(5) Any person who is liable to pay a penalty under this section shall pay, in addition to the penalty, interest at the specified rate for the period beginning on the day after the day on which the person became liable to the penalty and ending on the day on which the penalty has been paid in full, calculated on the outstanding balance of the penalty.

Offences

159.1 Every person commits an offence who

Customs Tariff
Marking of Goods

19. (1) The Governor in Council may, on the recommendation of the Minister, make regulations

(2) The Minister of National Revenue may make regulations for the purpose of the administration of this section, including regulations prescribing

(3) Regulations made under this section may apply generally or be limited to particular countries or geographic areas defined in the regulations.

Regulations

REGULATIONS FOR DETERMINING THE COUNTRY OF ORIGIN OF GOODS
IMPORTED FROM A NAFTA COUNTRY FOR THE PURPOSE OF SPECIFYING THAT
CERTAIN GOODS BE MARKED

Short Title

1. These Regulations may be cited as the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations.

Application

3. (1) Subject to subsection (2), the goods set out in Schedule I that are imported from a NAFTA country shall be marked so as to indicate their country of origin.

(2) These Regulations do not apply to goods set out in Schedule II.

REGULATIONS FOR DETERMINING THE COUNTRY OF ORIGIN OF
GOODS IMPORTED FROM A NON-NAFTA COUNTRY FOR THE PURPOSE
OF SPECIFYING THAT GOODS BE MARKED

Short Title

1. These Regulations may be cited as the Determination of Country of Origin for the Purpose of Marking Goods (Non-NAFTA Countries) Regulations.

Application

2. (1) Subject to subsection (2) goods set out in Schedule I that are imported into Canada from a country other than a NAFTA country shall be marked so as to indicate their country of origin, in accordance with the Marking of Imported Goods Regulations.

(2) These Regulations do not apply to goods set out in Schedule II.

Country of Origin

3. The country of origin of goods is the country in which the goods were substantially manufactured.

REGULATIONS RESPECTING THE
MARKING OF IMPORTED GOODS

Short Title

1. These Regulations may be cited as the Marking of Imported Goods Regulations.

Interpretation

2. In these Regulations,

“Act” means the Customs Act; (Loi)

“country of origin” means

“goods” means any goods in respect of which any regulations made pursuant to paragraph 19(1)(a) of the Customs Tariff apply; (marchandises)

“identical goods” means goods that are the same in all respects, including physical characteristics, origin, quality and reputation, except for minor differences in appearance; (marchandises identiques)

“NAFTA goods” means any goods in respect of which the Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations apply; (marchandises d'un pays ALÉNA)

“Non-NAFTA goods” means any goods in respect of which the Determination of Country of Origin for the Purpose of Marking Goods (Non-NAFTA Countries) Regulations apply; (marchandises d'un pays autre qu'un pays ALÉNA)

“similar goods” means goods that closely resemble each other in respect of their component materials and characteristics, are capable of performing the same functions, are commercially interchangeable, and were produced in the same country; (marchandises semblables)

“sufficiently permanent” means, in respect of a marking, capable of remaining in place until the goods reach the ultimate purchaser or, in the case of non-NAFTA goods where there is no ultimate purchaser, the ultimate recipient, unless deliberately removed; (suffisamment permanente)

“ultimate purchaser” means the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada; (dernier acheteur)

“ultimate recipient” means the last person in Canada who receives the goods in the form in which they are imported; (dernier destinataire)

“usual container” means the container in which goods will ordinarily reach their ultimate purchaser. (contenant usuel)

General

3. (1) The marking of NAFTA goods shall indicate, to the ultimate purchaser, the country of origin of the NAFTA goods.

(2) The marking of non-NAFTA goods shall indicate, to the ultimate purchaser, or where there is no ultimate purchaser, to the ultimate recipient, the country of origin of the non-NAFTA goods.

General Manner of Marking

4. (1) NAFTA goods shall be marked in English, French or Spanish.

(2) Non-NAFTA goods shall be marked in English or French.

5. The marking of goods shall be legible, sufficiently permanent and capable of being seen easily during normal handling of the goods or their container.

6. Where the words “Canada” or “Canadian” or any abbreviation thereof, or the name of any country or place other than the country of origin of the goods appears on any goods elsewhere than in the country of origin marking, and the presence of the words can be expected to mislead the ultimate purchaser or the ultimate recipient, as the case may be, the country of origin marking shall be located in close proximity to those words and shall contain the expression “made in,” “produced in” or “printed in” or any other expression, in any of the languages used in accordance with subsection 4(1) or (2), that indicates to the ultimate purchaser or to the ultimate recipient, as the case may be, the country of origin of the goods.

7. An abbreviation of a country name may be used in a country of origin marking if the abbreviation clearly indicates to the ultimate purchaser or to the ultimate recipient, as the case may be, the country of origin of the goods.

Specific Manner of Marking

8. For the purposes of section 5 and subject to section 9, goods that are iron or steel pipes or tubes shall be marked

9. Goods that are iron or steel pipes or tubes and have a critical surface finish may be marked by tagging or labelling each pipe or tube.

10. For the purposes of section 5, the country of origin marking for goods that are printed or lithographed paper products shall be

11. To be repealed

12. To be repealed

Time of Marking

13. Subject to section 14, goods shall be marked before their importation.

Exceptions

14. Goods may be marked in Canada after their importation but before their release, if

15. After receipt of a notice referred to in paragraph 14(c), an officer shall give the importer of the goods written instructions indicating

16. (1) An importer of goods who has given a notice under subparagraph 14(c)(i) shall present to an officer a copy of the instructions referred to in section 15 at the time the goods

(2) An importer of goods who has given a notice under subparagraph 14(c)(ii) shall present to an officer a copy of the instructions referred to in section 15 at the time the goods are accounted for under subsection 32(1) or (2) of the Act.

17. An importer of goods that are required to be marked, who delivers the goods to a bonded warehouse before they are marked, shall mark the goods in accordance with any instructions given under section 15 before a transfer document may be submitted in accordance with section 18 of the Customs Bonded Warehouses Regulations.

GUIDELINES AND
GENERAL INFORMATION

INTRODUCTION

1. The authority for application of Canada's marking program is contained in section19 of the Customs Tariff. This section enables regulations to be made which identify:

2. The requirement for country of origin marking should not be confused with labelling requirements of other government departments such as Agriculture and Agri-Food Canada and Industry Canada. For example, Industry Canada's regulations require that certain product related information such as fabric content of wearing apparel be shown on a product label.

3. Certain goods when imported into Canada are required to be marked to indicate clearly the country in which the goods were made. The goods that require marking are listed in Appendix A to this Memorandum. The foreign exporter or producer usually applies the country of origin marking. However, Canadian importers are responsible for ensuring that imported goods comply with marking requirements at the time they import the goods.

4. For goods imported from a NAFTA country, the purpose of the marking requirement is to inform the ultimate purchaser of the country of origin of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. In order to have an ultimate purchaser, a purchase or transaction must take place.

5. When goods are imported from a non-NAFTA country, the marking should indicate to the ultimate purchaser, or where there is no ultimate purchaser to the ultimate recipient, the country of origin of the goods. The ultimate recipient is the last person in Canada who receives the goods in the form in which they are imported.

6. Depending on whether the goods are imported from a NAFTA or a non-NAFTA country, there are differences in the Department's administration of the marking program. These differences are explained in the sections that follow.

DEFINITIONS

7. The “Interpretation” section of the Marking of Imported Goods Regulations contains definitions that are important to understanding the administration of the marking program. In addition, definitions for the following terms are also important:

GOODS THAT REQUIRE MARKING

8. Schedule I of the Determination of Country of Origin for the Purpose of Marking Goods (NAFTA Countries) Regulations and of the Determination of Country of Origin for the Purpose of Marking Goods (Non-NAFTA Countries) Regulations identifies those goods that require marking. Schedule I is contained in Appendix A to this Memorandum. The list of goods that require marking is divided into the following six main product categories:

• Goods for Personal or Household Use;
• Hardware;
• Novelties and Sporting Goods;
• Paper Products;
• Wearing Apparel; and
• Horticultural Products.

9. To clarify the types of goods included in each product category, a guide to Schedule I has been prepared. This guide is contained in Appendix B. The purpose of this guide is to show examples of some of the goods that require marking, and to provide definitions of various terms where possible. This guide is not designed to cover all goods that require marking.

10. Further information or clarification regarding which goods require marking, may be obtained by contacting a marking expert located at one of the customs offices listed in Appendix G.

11. In addition to the guide referred to in Appendix B, the following general principles should be applied when interpreting the wording contained in Schedule I:

EXEMPTIONS

12. Certain types of goods, or goods imported under specific conditions may be exempt from the requirement for country of origin marking. These exemptions are listed in Schedules II (see Appendix C to this Memorandum) of the Determination of Country of Origin for the Purpose of Marking Goods (NAFTA Countries) Regulations and the Determination of Country of Origin for the Purpose of Marking Goods (Non-NAFTA Countries) Regulations. There are 21 exemptions that apply to goods imported from a NAFTA country, and 7 exemptions that apply to goods imported from a non-NAFTA country.

13. Importers, exporters, and producers are advised to contact a marking expert (ME) in the region where goods will be imported to obtain information regarding the use of exemptions. Depending on the circumstances involved, the party requesting information may be required to substantiate entitlement through the submission of an advance ruling request, or by providing some form of written evidence supporting the use of an exemption. Information on advance rulings is contained in the section entitled “Advance Rulings.” The specific exemption being requested should be identified at the time of release by means of a written explanation to the customs inspector or a notation on the invoice. Customs inspectors will consult with the marking expert in situations where it is not evident that an importer is entitled to use an exemption. In such cases, the marking expert will make a determination regarding the marking of the goods.

14. A guide for Schedule II is contained in Appendix D. The purpose of this guide is to explain the documentation and/or information that may be required by the Department in order to determine the applicant's eligibility for use of a specific exemption.

METHODS OF DETERMINING COUNTRY OF ORIGIN FOR MARKING

15. There are different methods used to determine the country of origin, depending on whether the goods are imported from a NAFTA country (the United States or Mexico) or from a non-NAFTA country. When determining the country of origin for goods imported from a NAFTA country, a set of marking rules are used. These are technical rules that are applied systematically to determine the country in which a good is substantially transformed. The following list identifies some of the criteria used in determining the country of origin for goods imported from NAFTA countries. This list is not all inclusive and is only meant to provide a general guide as to how the country of origin may be determined. Generally, the country of origin is the country in which:

16. For goods imported from a non-NAFTA country, the country of origin of goods is the country in which the goods were substantially manufactured. This means the country where the major part of production or manufacturing took place. It will be necessary to consider the accumulated costs of material, labour, and overhead when determining the proper country for marking purposes.

METHOD AND MANNER OF MARKING

17. The Marking of Imported Goods Regulations contain provisions that explain the proper method and manner of marking goods from either NAFTA or non-NAFTA countries.

General Manner of Marking Goods

18. In general, the marking of goods from both NAFTA and non-NAFTA countries must clearly indicate the country of origin of the goods. When goods are imported from NAFTA countries, marking shall be in English, French, or Spanish. For goods imported from non-NAFTA countries, marking shall be in English or French.

19. Generally, importers, exporters, or producers are encouraged to use the full name of the country of origin in the marking reference. However, the use of abbreviations may be necessary where there are space limitations on a product.

20. An abbreviation of a country name may be used as a marking reference, if the abbreviation clearly indicates to the ultimate purchaser or to the ultimate recipient the country of origin of the goods. This provision applies to goods from both NAFTA and non-NAFTA countries. Short country names will not be allowed to be abbreviated as it would be more difficult for the ultimate purchaser or ultimate recipient to reasonably conclude the name of the country.

21. The marking of goods shall be legible, sufficiently permanent, and capable of being easily seen during normal handling of the goods or their container. The provision to allow marking on containers only applies to goods imported from NAFTA countries provided certain conditions are met. For goods imported from non-NAFTA countries, marking should appear on the individual article. In addition, if point of sale packaging conceals the marking on the product, then the packaging should also be marked.

22. Any reasonable method of marking that will remain on the good or its container (where applicable) until the product reaches the ultimate purchaser or recipient is acceptable. In most cases, the methods of marking that will be acceptable will depend on the nature of the goods. Appendix E defines several examples of acceptable methods of marking. It should be noted that other methods of marking may be considered as acceptable.

23. For wearing apparel, Revenue Canada will accept country of origin marking on the same label required by the Textile Labelling Act and Regulations of Industry Canada. It should be noted that methods of marking country of origin, other than the use of labels, may also be acceptable for wearing apparel.

Specific Manner of Marking Goods

24. There are specialized requirements that apply to the marking of iron or steel pipes and tubes. The specific methods of marking for each pipe or tube are: paint stencilling, die stamping, cast-in-mold lettering, etching, or engraving. For pipes or tubes that have an inside diameter of 4.8 cm. or less (1.9 inches or less) and are imported in bundles, marking by tagging or labelling each bundle is acceptable.

25. Iron or steel pipes and tubes that have a critical surface finish (e.g., ornamental products) may be marked by tagging or labelling each pipe or tube, or where bundled, by tagging or labelling each bundle. If this provision is applicable, the importer, exporter, or producer should provide a written description of the goods to the marking expert in the region where goods will be imported indicating why they would be considered as having a critical surface finish. The section entitled “Definitions” contains descriptions of the terms “critical surface finish” and “ornamental pipe and tube.”

26. The following pipes and tubes are exempt from country of origin marking requirements:

27. Country of origin marking for goods that are printed or lithographed paper products should be of a size not smaller than 1.6 mm or 1/16 of an inch. A sample page containing examples of marking for printed matter is contained in Appendix F. For printed matter, there is also a requirement for the marking to be in a colour that is as bold as any other characters or images that are printed or lithographed on the paper product.

28. To avoid confusion as to the country of origin of the goods, if the word “Canada” or “Canadian” appears on the goods either spelled in full or abbreviated, the country of origin may be required to appear in close proximity to that reference and be preceded by: “made in,” “produced in,” “printed in,” or some similar expression. The same provision applies where any other country or place name appears other than that of the country of origin. The presence of these words referring to other geographic locations, must be expected to mislead the ultimate purchaser or ultimate recipient in order to trigger the application of this provision.

29. In the case of printed matter, the “close proximity provision” will not apply to geographical references that are contained within the body or text of a publication.

30. When NAFTA goods require marking, the country of origin may appear on the usual container only (point of sale packaging), if this is the manner in which the ultimate purchaser buys the good. Country of origin may also appear on the good, provided the usual container can be readily opened for inspection of the content, or the marking of the content is clearly visible through the usual container. Detailed information regarding the application of exemptions to the marking requirements is contained in Appendix D.

AUTHORIZATION TO MARK GOODS IN CANADA

31. The Marking of Imported Goods Regulations provides the authority where under certain conditions, authorization may be granted to mark goods in Canada after they have been imported but before they are released from customs . Whenever possible, importers should request such authorizations before the goods arrive in Canada. Authorization may be granted for goods from both NAFTA and non-NAFTA countries.

32. An importer should request pre-authorization to mark goods in Canada before importation actually takes place. Pre-authorization may be granted for a one time importation only, or a blanket authorization may be granted that allows for marking of goods over a specific period of time (e.g., 6 months) covering several shipments. In addition, an importer may also request authorization to mark goods in Canada at the time of importation. If this latter method is used, approval will only be given for the shipment on hand. A request for blanket authorization for multiple shipments of goods must be submitted prior to importation.

33. The applicant must meet the following conditions in order to be given approval to mark goods in Canada:

34. The written notification referred to in the previous paragraph should take the form of a letter to the Superintendent or chief officer at the customs office nearest to the location where the goods will be released. The letter should contain the following information:

35. To ensure acceptance of the request, it is advisable that the importer discuss the arrangements for authorization to mark goods in Canada with customs before a written notification is submitted. There are five locations that may be acceptable for marking purposes:

36. Due to space limitations at many customs offices, it may not be possible to mark goods at these locations. In addition, goods may be marked at a location other than the office of report provided this information is included with the notification.

37. Once the importer's written notification has been presented, the Department will review the request and notify the applicant of the decision made. Authority to mark will take the form of a letter of authorization issued by the chief officer of customs or the Superintendent. The letter of authorization will confirm whether the location for marking is acceptable, indicate the time frame for completion of the marking, and specify the location where goods will be examined, if required. In cases where
pre-authorization for marking has been approved, the importer should present the letter of authorization to the appropriate customs office at the time of first reporting and also when requesting release of the goods. When approval for marking has been granted at the time of importation, the letter of authorization should be presented when requesting release of the goods.

38. If the importer chooses to mark goods at his own premises, it will be necessary to apply for a bonded warehouse licence. The application should be presented to the chief officer of customs or Superintendent responsible for approving such requests. To avoid delays in obtaining approval, importers are advised to submit their application for a bonded warehouse licence prior to importation of the goods. Information regarding bonded warehouse requirements is contained in Memorandum D4-1-2, Customs Bonded Warehouse Regulations. When goods are marked in a bonded warehouse, the importer will be required to present a Form B 3 type 10 entry for warehouse, and a Form B 3 type 20 entry for ex-warehouse, once the goods have been marked. A copy of the letter of authorization should be presented with both entry types.

ISSUANCE OF NOTICES TO MARK GOODS

39. When goods have not been marked in accordance with the marking requirements, the provisions of subsection 35.02(2) of the Customs Act may be applied and the importer may be issued a notice to bring goods into compliance with the marking requirements. A notice will be issued for goods imported from both NAFTA and non-NAFTA countries. The marking expert will issue a notice indicating:

40. The following three options are available to the importer when goods arrive in Canada that are not marked according to the requirements of the marking program:

ADVANCE RULINGS

41. NAFTA importers, exporters, and producers may request an advance ruling on country of origin marking for goods to be imported from a NAFTA country. Authority for this provision of the marking program is contained in section 43.1 of the Customs Act. Such requests must be submitted in writing prior to the importation of the goods. If the requesting party is a person with an office in Canada, the request should be sent to the marking expert in the customs office responsible for their area. If the requesting party does not have an office in Canada, the request should be sent to the marking expert in the area where the majority of importations will likely occur. The Department will then issue rulings on one or more of the following marking components:

42. It is mandatory that a request for an advance ruling includes as a minimum, the component described in paragraph (a). Additional information regarding advance rulings is contained in Memorandum D11-4-16, Advance Rulings.

DETERMINATIONS/RE-DETERMINATIONS

43. A marking determination is a decision rendered by an officer in a Trade Administration Services office indicating whether or not goods imported from a NAFTA country have been marked in accordance with marking regulations. This authority is contained in section 57.01 of the Customs Act. A marking
re-determination is a decision made by an officer in a Trade Administration Services office to modify a marking determination. Sections 60 and 61 of the Customs Act provide the Department with such authority. The determination or re-determination generally includes all three marking components referred to in the preceding paragraph.

44. A NAFTA importer, exporter, or producer may file an appeal of a marking determination/
re-determination with the appropriate Trade Administration Services office within 90 days of having received a notice of the marking determination. All requests for review of a marking determination/
re-determination should be accompanied by such information as:

45. Decisions made by the Department on appeals of determinations/re-determinations may be further appealed to the Canadian International Trade Tribunal CITT) and subsequently to the Federal Court of Canada. The authority for appeals of determinations/ re-determinations is provided for under sections 67 and 68 of the Customs Act.

PENALTIES

46. Failure to mark goods in accordance with the marking requirements may result in the application of penalties. There are now provisions for the Department to issue both civil and criminal penalties for goods imported from both NAFTA and non-NAFTA countries. The authority to issue civil penalties is contained in section 35.02 of the Customs Act and the authority for criminal penalties is found in section 159.1 of the Customs Act.

47. For goods imported from a NAFTA country, a person is liable to a civil penalty of $250 for each failure to comply with the marking requirements, after the first infraction. If such goods are marked in a deceptive manner, the $250 dollar penalty will be assessed on the first infraction. For goods imported from a non-NAFTA country, a person is liable to a civil penalty of $250 for each failure to comply, including the first infraction. When an infraction occurs, a notice to bring goods into compliance with the marking requirements will be issued. In addition to the foregoing civil penalties, every person who fails to comply with a notice issued by a marking expert under subsection 35.02(3) of the Customs Act, is liable to an additional penalty of up to $2000.

48. Criminal penalties pursuant to section 159.1 of the Customs Act may be assessed by the Department where a person:

ADDITIONAL INFORMATION

49. Additional information regarding the Department's country of origin marking program may be obtained by contacting the marking expert in any one of the customs offices listed in Appendix G.

APPENDIX A

GOODS TO BE
MARKED

SCHEDULE I

Goods From a NAFTA or Non-NAFTA Country

The following goods are required to be marked with their country of origin whether they are imported from a NAFTA or a non-NAFTA country.

1. Goods for Personal or Household Use

2. Hardware

3. Novelties and Sporting Goods

4. Paper Products

5. Wearing Apparel

6. Horticultural Products

APPENDIX B

GUIDE TO SCHEDULE I

APPENDIX C

GOODS EXEMPT FROM MARKING

SCHEDULE II

Goods From a Non-NAFTA Country

1. Donations for charitable purposes and not for the purpose of sale

2. Gifts or bequests

3. Antiques

4. Used goods, with the exception of iron or steel pipes and tubes

5. Goods for the exclusive use of the importer or that importer's employees and not for resale to the general public, with the exception of iron or steel pipes and tubes

6. Goods that are imported under tariff items Nos. 9808.00.00, 9809.00.00, or 9810.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff:

7. Goods imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes

Goods From a NAFTA Country

1. Goods for charitable purposes and not for the purpose of sale

2. Goods that are gifts or bequests

3. Goods that are antiques, or goods produced more than 20 years prior to importation

4. Used goods, with the exception of iron or steel pipes and tubes

5. Goods that are for the exclusive use of the importer or that importer's employees and not for resale to the general public, with the exception of iron or steel pipes and tubes

6. Goods imported for use by the importer and not intended for sale in the form in which those goods were imported

7. Goods that are imported under the following tariff item Nos. 9808.00.00, 9809.00.00, or 9810.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff:

8. Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes

9. Goods, for purposes of temporary duty-free admission, that are in transit or in bond or otherwise under customs administration control

10. Goods that are incapable of being marked

11. Goods that cannot be marked prior to exportation without causing injury to those goods

12. Goods that cannot be marked except at a cost that is substantial in relation to their customs value so as to discourage their exportation

13. Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance

14. Goods that are in a container marked in a manner that will reasonably indicate the goods' origin to the ultimate purchaser

15. Goods that are crude substances

16. Goods that are to undergo production in Canada by the importer, or on that importer's behalf, in a manner that would result in the goods becoming goods of which the country of originis Canada

17. Goods in respect of which, by reason of their character or circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though these goods are not marked with country of origin

18. Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their customs value, provided that the failure to mark those goods before importation was not for the purpose of avoiding compliance with the requirement

19. Goods that are original works of art

20. Goods that are classified under subheading No. 6904.10 (ceramic building bricks), or heading No. 85.41 (diodes, transistors, and similar semi-conductor devices, includes photosensitive), or 85.42 (electronic integrated circuits and micro-assemblies) and satisfy any other applicable requirements of these Regulations

21. Goods in respect of which there is no ultimate purchaser

APPENDIX D

GUIDE TO SCHEDULE II

1. Goods for charitable purposes and not for the purpose of sale (NAFTA and non-NAFTA)

2. Goods that are gifts or bequests (NAFTA and non-NAFTA)

3. Goods that are antiques or goods that have been produced more than 20 years prior to importation (NAFTA and non-NAFTA)

4. Used goods, with the exception of iron or steel pipes and tubes (NAFTA and non-NAFTA)

5. Goods that are for the exclusive use of the importer or the importer's employees and not for resale to the general public, with the exception of iron or steel pipes and tubes (NAFTA and non-NAFTA)

6. Goods imported for use by the importer and not intended for sale in the form in which those goods were imported (NAFTA)

7. Goods that are imported under tariff item Nos. 9808.00.00, 9809.00.00, or 9810.00.00 of the List of Tariff Provisions set out in the schedule to the Customs Tariff (NAFTA and non-NAFTA)

8. Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes (NAFTA and non-NAFTA)

9. Goods for the purpose of temporary duty-free admission, that are in transit or in bond or otherwise under customs administration control (NAFTA)

10. Goods that cannot be marked (NAFTA)

11. Goods that cannot be marked prior to exportation without causing them injury (NAFTA)

12. Goods that cannot be marked except at a cost that is substantial in relation to their customs value so as to discourage their exportation (NAFTA)

13. Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance (NAFTA)

14. Goods that are in a container marked in a manner that will reasonably indicate the goods' origin to the ultimate purchaser (NAFTA)

15. Goods that are crude substances (NAFTA)

16. Goods that are to undergo production in Canada by the importer, or on the importer's behalf, in a manner that would result in the goods becoming goods of which the country of origin is Canada (NAFTA)

17. Goods in respect of which, by reason of their character or circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though these goods are not marked with country of origin (NAFTA)

18. Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their customs value, provided that failure to mark those goods before importation was not for the purpose of avoiding compliance with the requirement (NAFTA)

19. Goods that are original works of art (NAFTA)

20. Goods that are classified under subheading No. 6904.10, or heading Nos. 85.41 or 85.42 and satisfy any other applicable requirements of the Regulations (NAFTA)

21. Goods in respect of which there is no ultimate purchaser (NAFTA)

APPENDIX E

EXAMPLES OF ACCEPTABLE
METHODS OF MARKING

1. Anodizing: the formation of an oxide surface on non-ferrous metal by electrochemical means.

2. Cast-in-Mold Lettering: employs metal molds and cores with either gravity or low-pressure introduction of molten metal, where part of the mold would be in the shape of letters.

3. Decalcomania Transfer: decalcomania is a transfer method of printing.

4. Die Stamping: to impress (lettering or a design) with heated metal type or dies, normally used to mark hard surfaces.

5. Embossing: to raise the surface of an article by pressure against a steel die roller cut or engraved with a pattern.

6. Engraving: to represent a mark by incisions on wood metal or stone.

7. Etching: to engrave by eating away the surface with acids.

8. Labels: a paper or plastic strip with adhesive backing that firmly adheres to a variety of dissimilar surfaces, or sewn in fabric label.

9. Lithography: process of printing from a plane surface (e.g., smooth stone or metal plate) on which the image to be printed is ink receptive and the blank area is ink repellent.

10. Pressure Sensitive Label: a label that at room temperature, without wetting or other addition, is permanently tacky (on one or both sides) and which firmly adheres to a variety of dissimilar surfaces upon contact, without the need for more than finger or hand pressure. This type of label may also be referred to as a sticker.

11. Printing: the process by which multiple reproductions are made from a plate or image carrier on a press.

12. Stamping: to impress or mark something with a symbol or design with ink or colouring (a rubber stamp could be used for stamping).

13. Stencilling: a form of duplication in which ink flows through openings on a porous sheet to form an image on a receiving surface. No ink can pass through the unopened blocked areas. Paint stencilling refers to the same method using paint instead of ink to form the mark.

14. Tags: a paper or plastic strip, normally tied to a product by a string or thread-like plastic.

APPENDIX F

Examples of Marking for Printed Matter

United States

Printed in the United States

Made in the USA

Made in the United States

Mexico

Printed in Mexico

Made in Mexico

Japan

Made in Japan

Spain

Made in Spain

APPENDIX G

REVENUE CANADA – CUSTOMS OFFICES

List of Offices Where a Marking Expert May Be Contacted

REFERENCES

ISSUING OFFICE –

Admissibility Programs Division

LEGISLATIVE REFERENCES –

Customs Tariff, section 19
Customs Act, sections 35.01, 35.02, 43.1, 57.01, 61, 63, 64, and 159.1
Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations
Determination of Country of Origin for the Purposes of Marking Goods (Non-NAFTA Countries) Regulations
Marking of Imported Goods Regulations

HEADQUARTERS FILE –

N/A

SUPERSEDED MEMORANDA “D”  –

D11-3-1, November 4, 1994

OTHER REFERENCES –

D4-1-2, D11-4-16