Tariff Treatment - Rules of Origin - NAFTA

Act: Customs Tariff, R.S.C. 1985, c. 41, 3rd Supp.;Customs Act, R.S.C. 1985, c. 1, 2nd Supp.
Regulation: NAFTA Rules of Origin Regulations, SOR/94-14, as amended

To Whom Does This Apply?

Importers.

Summary

The North American Free Trade Agreement (NAFTA) came into force on January 1, 1994. As a result of the agreement, on January 1, 2003 tariffs on trade between Canada, Mexico, and the United States for all eligible goods were reduced to a rate of zero. Section 45 of the Customs Tariff provides for preferential tariff treatment for originating goods from the United States (UST), Mexico(MT) or for jointly produced US and Mexican goods under the MUST.

Subsection 16(4) of the Customs Tariff (NAFTA Chapters 3 and 4) and subsection 164(1.1) of the Customs Act (NAFTA Chapters 3 and 5) allow for the creation of regulations that ensure the uniform interpretation, application and administration of the rules of origin under NAFTA and any other matter that may be agreed on from time to time by the NAFTA countries.

The NAFTA Rules of Origin Regulations set out the conditions under which goods may qualify for a NAFTA preferential tariff treatment. (There are 3 preferential tariff treatments under the NAFTA.) These regulations are uniform in the three countries with a few minor exceptions.

The following publication is available: Customs Memorandum D11-5-1 NAFTA Rules of Origin. Regulations.

For general questions about NAFTA, you may call the NAFTA Hotline at 1-800-461-9999.

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.

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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