Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Proof of origin

• 35.1 (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported.

• Marginal note:When furnished

  (2) Proof of origin of goods shall be furnished under subsection (1) to an officer at such time and place and in such manner as may be prescribed.

• Marginal note:Who furnishes

  (3) Subject to any regulations made under subsection (4), proof of origin of goods shall be furnished in accordance with subsection (1) by the importer or owner of the goods.

• Marginal note:Certificate of origin completed by importer

  (3.1) If an importer of goods for which preferential tariff treatment under the CPTPP or CUSMA will be claimed is the person who certifies that the goods meet the rules of origin set out in, or contemplated by, the CPTPP or CUSMA, the importer shall do so in writing, in the prescribed form with the prescribed information, and on the basis of supporting documents that the importer has or supporting documents that are provided by the exporter or producer.

• Marginal note:Regulations

  (4) The Governor in Council, on the recommendation of the Minister, may make regulations

  • (a) specifying persons or classes of persons who are authorized to furnish proof of origin of goods under subsection (1) in lieu of the importer or owner thereof and prescribing the circumstances in which and the conditions, if any, under which such persons or classes of persons are so authorized;

  • (b) specifying, for the purpose of subsection (1), the information, statements or proof required in addition to the prescribed information; and

  • (c) exempting persons or goods, or classes thereof, from the requirements of subsection (1) subject to such conditions, if any, as are specified in the regulations.

• Marginal note:Denial or withdrawal of preferential tariff treatment

  (5) Preferential tariff treatment under a free trade agreement may be denied or withdrawn in respect of goods for which that treatment is claimed if the importer, owner or other person required to furnish proof of origin of the goods under this section fails to comply with any provision of this Act or the Customs Tariff, or any regulation made under either of those Acts, concerning that preferential tariff treatment.

• (6) [Repealed, 1997, c. 14, s. 37]