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Tariff Treatment - Rules of Origin - Caribcan

Canada Border Services Agency (CBSA)

Last Verified: 2004-11-17

Act: Customs Tariff, S.C. 1997, c. 36
Regulation: Commonwealth Caribbean Countries Tariff Rules of Origin Regulations, SOR/98-36

To Whom Does This Apply?

Importers.

Summary

The Customs Tariff (the Act) establishes thirteen separate tariff treatments for goods imported into Canada.
Sections 41 through 43 of the Act provide for a preferential duty for countries listed as beneficiaries of the Commonwealth Caribbean Countries tariff treatment (CCCT).

Rules of origin are used to determine if goods qualify for a particular tariff treatment. The Commonwealth Caribbean Countries Rules of Origin Regulations deem certain goods as originating in a CCCT beneficiary country, and establish what proportion of materials, parts or products may originate either from an indeterminate location or outside of the CCCT beneficiary country. See CBSA departmental memorandum D11-4-5 Rules of Origin Respecting Caribcan and the document Tariff Treatment - Origin - Imported Goods.

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.

Quebec Contact(s):
See National Contact.


National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html