Proof of Origin of Imported Goods Regulations (SOR/98-52)

Regulations are current to 2019-06-20 and last amended on 2016-06-14. Previous Versions

Proof of Origin of Imported Goods Regulations

SOR/98-52

CUSTOMS ACT

Registration 1997-12-29

Proof of Origin of Imported Goods Regulations

P.C 1997-2024  1997-12-29

Whereas the proposed Proof of Origin of Imported Goods Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)Footnote a of the Customs ActFootnote b, not required to be published under subsection 164(3) of that Act;

Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Minister of Finance, pursuant to section 35.1Footnote c and paragraph 164(1)(i)Footnote d of the Customs Actb, hereby makes the annexed Proof of Origin of Imported Goods Regulations.

Interpretation

 The definitions in this section apply in these Regulations.

Act

Act means the Customs Act. (Loi)

alteration

alteration means a modification, other than a repair, that does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. (modification)

casual goods

casual goods means goods imported into Canada, other than commercial goods. (marchandises occasionnelles)

commercial goods

commercial goods means goods imported into Canada for sale or for any industrial, occupational, commercial, institutional or other like use. (marchandises commerciales)

identical goods

identical goods means goods that are the same in all respects, including physical characteristics, quality and reputation, except for minor differences in appearance that do not affect the determination of origin of those goods. (marchandises identiques)

minor processing

minor processing means, with respect to a good,

  • (a) mere dilution with water or any other substance that does not materially alter the characteristics of the good;

  • (b) cleaning, including removal of rust, grease, paint or any other coating;

  • (c) applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating;

  • (d) trimming, filing or cutting off small amounts of excess material;

  • (e) packing or repacking of the good for transport, storage or sale;

  • (f) packaging or repackaging the good for retail sale or relabelling of the good in one or more official languages of a Party to CIFTA; or

  • (g) repairs or alterations, washing, laundering or sterilizing. (traitement mineur)

repair

repair means the adjustment of a machine, instrument, electrical device or other article, including replacing or refitting of parts to restore the article to its original operating condition. (réparation)

series of importations

series of importations means two or more importations of goods that are accounted for separately under section 32 of the Act, but that are covered by one commercial invoice issued by the vendor of the goods to the purchaser of the goods. (série d’importations)

textile and apparel goods

textile and apparel goods means goods of any of the tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations. (textiles et vêtements)

transaction value

transaction value means the price actually paid or payable for the good or material with respect to the transaction between the producer of the good and the buyer of the good or the seller of the material, respectively, adjusted in accordance with paragraphs 1, 3 and 4 of Article 8 of the Customs Valuation Code as defined in section 1 of the CIFTA Rules of Origin Regulations. (valeur transactionnelle)

United States

United States means

  • (a) the customs territory of the United States, the 50 states of the United States, the District of Columbia and Puerto Rico;

  • (b) the foreign trade zones located in the United States and Puerto Rico; and

  • (c) any areas beyond the territorial seas of the United States within which, in accordance with international law and its domestic law, the United States may exercise rights with respect to the seabed and subsoil and their natural resources. (États-Unis)

  • SOR/2005-164, s. 1
  • SOR/2008-78, s. 1

 Wherever in these Regulations a reference is made to a particular tariff or tariff treatment, that reference shall be construed to mean that tariff or tariff treatment in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

 For the purposes of subsections 4(2) to (5) and 5(2) and (3), any person or class of persons authorized to account for goods under regulations made pursuant to paragraph 32(6)(a) of the Act is authorized to furnish proof of origin of goods under subsection 35.1(1) of the Act in lieu of the importer or owner thereof.

Proof of Origin of Goods from Countries that Are Beneficiaries of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff

  •  (1) For the purposes of this section, beneficiary country means a country the goods of which have been extended the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff.

  • (2) Subject to subsections (3) to (5), where the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, the prescribed form completed in English or French and signed by the exporter in the beneficiary country.

  • (3) The importer and owner of goods that originate in a beneficiary country, other than textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff, are exempt from the requirements of subsection 35.1(1) of the Act, if the importer or owner

    • (a) furnishes to an officer, at the times set out in section 13, an exporter’s statement of origin in the form set out in the schedule, completed in English or French and signed by the exporter in the beneficiary country; or

    • (b) declares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possession

      • (i) the completed and signed prescribed form referred to in subsection (2), or

      • (ii) an exporter’s statement of origin referred to in paragraph (a).

  • (3.1) The importer and owner of textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner declares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possession the completed and signed prescribed form referred to in subsection (2).

  • (4) The importer and owner of casual goods are exempt from the requirements of subsection 35.1(1) of the Act if

    • (a) there is no evidence that the goods originate in a country other than a beneficiary country;

    • (b) the goods are imported in a traveller’s baggage or consigned from an individual in the beneficiary country to an individual in Canada; and

    • (c) the goods are declared at the time of importation as not intended for resale.

  • (5) Where the benefit of the General Preferential Tariff is claimed for commercial goods that originate in the People’s Republic of China and the goods are shipped from Hong Kong on a through bill of lading to a consignee in Canada, the importer and owner of those goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner furnishes to an officer, at the times set out in section 13, a document that is completed in English or French and signed by the exporter in Hong Kong or the producer in the People’s Republic of China, and that indicates that at least 60 per cent of the ex-factory price of the goods is attributable to production in the People’s Republic of China.

  • SOR/2005-164, s. 2
  • SOR/2008-78, s. 2

Proof of Origin of Goods from Countries that Are Beneficiaries of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand Tariff

  •  (1) For the purposes of this section, beneficiary country means a country the goods of which have been extended the benefit of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand Tariff.

  • (2) Subject to subsection (3), where the benefit of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand Tariff is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, the prescribed form, completed in English or French by the vendor or the transferee in the country of export.

  • (3) The importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner furnishes to an officer, at the times set out in section 13,

    • (a) a Canada Customs invoice, completed in English or French by the importer or owner that indicates that the goods originate in the applicable beneficiary country;

    • (b) where the Canada Customs invoice does not indicate that the goods originate in the applicable beneficiary country, a commercial invoice, completed in English or French by the vendor or the transferee in the country of export, that indicates that the goods originate in the applicable beneficiary country; or

    • (c) any other documentation, completed in English or French, that indicates that the goods originate in the applicable beneficiary country.

 
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