General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (SOR/2013-165)

3 (1) For the purpose of determining the origin of goods, each good in a shipment must be considered separately, except that

• (a) if a group, set or assembly of goods is classified in one tariff item, the group, set or assembly is considered to be one good, and

• (b) tools, parts and accessories are considered to form a whole with a good if

  • (i) they are imported with the good,

  • (ii) they constitute the equipment customarily included in the sale of a good of that kind, and

  • (iii) their price is included in that of the good and no separate charge is made.

(2) An unassembled good that is imported in more than one shipment because it is not feasible for transport or production reasons to import it in one shipment is considered to be one good.