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Tariff Treatment - Country of Origin - Canada-Costa Rica Free Trade Agreement

Canada Border Services Agency (CBSA)

Last Verified: 2006-02-21

Act: Customs Tariff, S.C. 1997, c.36
Regulation: CCFTA Rules of Origin Regulations, SOR/2002-395

To Whom Does This Apply?

Importers.

Summary

The Canada-Costa Rica Free Trade Agreement (CCRFTA) came into force on November 1, 2002 and, as a result, eligible goods traded between Canada and Costa Rica were provided with a preferential rate of duty.

The Customs Tariff Act establishes thirteen separate tariff treatments for goods imported into Canada. Sections 49.1 through 49.4 of the Act provide the CRT preferential rate of duty for originating goods imported into Canada from Costa Rica.  

Rules of origin are used to determine if goods qualify for a particular tariff treatment. Goods which are listed in the List of Tariff Provisions of the Act, and which originate in Costa Rica are entitled to the CRT preferred rate of duty.

The CCRFTA Rules of Origin Regulations set out the conditions under which goods may qualify for the CRT preferential tariff treatment. These regulations are currently set out in D11-5-3, CCRFTA Rules of Origin Regulations, dated February 18, 2003.

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