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 Goods that are Entitled to the Benefit of Preferential Tariff Treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA or CPAFTA

[SOR/2004-186, s. 1; SOR/2013-218, ss. 2, 4; SOR/2016-147, s. 1]
  •  (1) Subject to subsections (2) to (5), if the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA or CPAFTA is claimed for goods, the importer or owner of the goods shall, at the times set out in section 13, furnish to an officer, as proof of origin for the purposes of section 35.1 of the Act, a Certificate of Origin for the goods that is completed in English, French or Spanish.

  • (2) 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 time set out in paragraph 13(a), a written and signed declaration, in English or French, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia or Panama, as the case may be, and that a completed Certificate of Origin is in the importer’s possession.

  • (3) If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA or CPAFTA is claimed for casual goods, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the goods are entitled to preferential tariff treatment under, as the case may be,

  • (4) If the benefit of preferential tariff treatment under NAFTA is claimed for commercial goods whose estimated value for duty is less than $2,500 or if the benefit of preferential tariff treatment under CCFTA, CCRFTA, CPFTA, CCOFTA or CPAFTA is claimed for commercial goods whose estimated value for duty is less than $1,600, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if

    • (a) the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Act; and

    • (b) the importer or owner of the commercial goods furnishes to an officer, at the times set out in section 13,

      • (i) a commercial invoice for the goods, containing a written statement, in English or French, signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia or Panama, as the case may be, or

      • (ii) a statement, in English or French, written and signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia or Panama, as the case may be.

  • (5) If the benefit of preferential tariff treatment under NAFTA is claimed for locomotives classified under heading No. 86.01 or 86.02 or railway freight cars classified under heading No. 86.06 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act with respect to those goods if they are transported overland from the United States into Canada.

  • SOR/2004-186, s. 2
  • SOR/2013-218, ss. 3, 5
  • SOR/2014-238, s. 1
  • SOR/2016-147, s. 2

 Where the Certificate of Origin referred to in subsection 6(1) is completed in Spanish, the importer or owner of the goods shall, at the request of an officer, furnish to the officer a translation of the Certificate of Origin in English or French.

 The Certificate of Origin referred to in subsection 6(1) may apply in respect of

  • (a) a single importation of a good; or

  • (b) two or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as set out in the Certificate of Origin by the person signing it.

 The Certificate of Origin referred to in subsection 6(1) may be accepted as proof of origin for four years after the date on which it was signed.

Proof of Origin of Goods that Are Entitled to the Benefit of Preferential Tariff Treatment Under CJFTA

  •  (1) Subject to subsections (2) to (4), if the benefit of preferential tariff treatment under CJFTA is claimed for goods, the importer or the owner of the goods shall, at the times set out in section 13, furnish to an officer, as proof of origin for the purposes of section 35.1 of the Act, a Certificate of Origin for the goods that is completed in English, French or Arabic.

  • (2) The importer and the owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or the owner furnishes to an officer, at the time set out in paragraph 13(a), a written and signed declaration, in English or French, certifying that the goods originate in Jordan and that a completed Certificate of Origin is in the importer’s possession.

  • (3) If the benefit of preferential tariff treatment under CJFTA is claimed for casual goods, the importer and the owner of the casual goods are exempt from the requirements of subsection 35.1(1) of the Act if the casual goods are entitled to preferential tariff treatment under CJFTA in accordance with the CJFTA Rules of Origin for Casual Goods Regulations.

  • (4) If the benefit of preferential tariff treatment under CJFTA is claimed for commercial goods that have an estimated value for duty of less than $1,600, the importer and the owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if

    • (a) the goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Act; and

    • (b) the importer or the owner of the goods furnishes to an officer, at the times set out in section 13,

      • (i) a commercial invoice for the goods, containing a written and signed statement, in English or French, from the exporter or the producer of the goods, that certifies that the goods originate in Jordan, or

      • (ii) a written and signed statement, in English or French, from the exporter or the producer of the goods, certifying that the goods originate in Jordan.

  • SOR/2014-284, s. 1

 If the Certificate of Origin referred to in subsection 9.1(1) is completed in Arabic, the importer or owner of the goods shall, at the request of an officer, furnish to the officer a translation of the Certificate of Origin in English or French.

  • SOR/2014-284, s. 1

 The Certificate of Origin referred to in subsection 9.1(1) may apply in respect of

  • (a) a single importation of a good; or

  • (b) two or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as set out in the Certificate of Origin by the person signing it.

  • SOR/2014-284, s. 1

 The Certificate of Origin referred to in subsection 9.1(1) may be accepted as proof of origin for four years after the date on which it is signed.

  • SOR/2014-284, s. 1

Proof of Origin of Goods that Are Entitled to the Benefit of Preferential Tariff Treatment Under CIFTA

  •  (1) Subject to subsections (1.1) to (4), where the benefit of preferential tariff treatment under CIFTA 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, a Certificate of Origin for the goods, completed in English, French, Hebrew or Arabic.

  • (1.1) Where goods, except for goods listed in any of Chapters 50 through 63 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, are shipped to Canada from Israel or another CIFTA beneficiary through the United States, a Declaration of Minor Processing, as prescribed by the Minister, completed in English or French and signed by the exporter in the United States, shall accompany the Certificate of Origin referred to in subsection (1) if

    • (a) the goods do not undergo further production in the United States other than minor processing; or

    • (b) any processing that occurs in the United States does not increase the transaction value of the goods by greater than 10%.

  • (2) 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 time set out in paragraph 13(a), a written and signed declaration, in English or French, that certifies that the goods originate in Israel or another CIFTA beneficiary and that the completed Certificate of Origin referred to in subsection (1) and, if applicable, the completed Declaration of Minor Processing referred to in subsection (1.1) are in the importer’s possession.

  • (3) Where the benefit of preferential tariff treatment under CIFTA is claimed for casual goods acquired in Israel or another CIFTA beneficiary, the importer and owner of the casual goods are exempt from the requirements of subsection 35.1(1) of the Act if the casual goods are entitled to preferential tariff treatment under CIFTA pursuant to the CIFTA Rules of Origin for Casual Goods Regulations.

  • (4) Where the benefit of preferential tariff treatment under CIFTA is claimed for commercial goods whose estimated value for duty does not exceed $1,600, the importer and owner of the commercial goods are exempt from the requirements of subsection 35.1(1) of the Act if

    • (a) the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Act; and

    • (b) the importer or owner of the commercial goods furnishes to an officer, at the times set out in section 13,

      • (i) a commercial invoice for the commercial goods, containing a written and signed statement by the exporter, in English or French, that certifies that the commercial goods originate in Israel or another CIFTA beneficiary, or

      • (ii) a written and signed statement by the exporter, in English or French, that certifies that the commercial goods originate in Israel or another CIFTA beneficiary.

  • SOR/2005-164, s. 3
 
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