NAFTA Tariff Preference Regulations (SOR/94-17)

Regulations are current to 2014-06-12

NAFTA Tariff Preference Regulations

SOR/94-17

CUSTOMS TARIFF

Registration 1993-12-29

Regulations Respecting the Determination of when Goods Are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff

P.C. 1993-2189  1993-12-29

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to section 13Footnote * of the Customs TariffFootnote **, is pleased hereby to make the annexed Regulations respecting the determination of when goods are entitled to the benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff, effective on the day on which section 113 of An Act to implement the North American Free Trade Agreement, being chapter 44 of the Statutes of Canada, 1993, comes into force.

SHORT TITLE

 These Regulations may be cited as the NAFTA Tariff Preference Regulations.

INTERPRETATION

  •  (1) In these Regulations,

    “agricultural goods”

    “agricultural goods” means goods of any of Chapters 1 to 24, subheading Nos. 2905.43 and 2905.44, heading Nos. 33.01 and 35.01 to 35.05, subheading Nos. 3809.10 and 3823.60 and heading Nos. 41.01 to 41.03, 43.01, 50.01 to 50.03, 51.01 to 51.03, 52.01 to 52.03, 53.01 and 53.02, but does not include fish products; (produits agricoles)

    “fish products”

    “fish products” means fish, crustaceans, molluscs or other aquatic invertebrates, marine mammals, or products of any of those animals, that are goods of any of Chapter 3, heading Nos. 05.07, 05.08, 05.09, 05.11, 15.04, 16.03, 16.04 and 16.05 and subheading No. 2301.20; (produits à base de poisson)

    “originating good”

    “originating good” has the same meaning as in subsection 2(1) of the NAFTA Rules of Origin Regulations; (marchandise originaire)

    “textile and apparel goods”

    “textile and apparel goods” means goods

    • (a) subject to paragraph (b), of a tariff provision set out in Appendix 1.1 of Annex 300-B to Chapter Three of the Agreement, and

    • (b) where “ex” is set out beside a subheading in the Appendix referred to in paragraph (a), of tariff item No. 3921.12.10, 3921.13.10, 3921.90.11, 3921.90.19, 4202.12.10, 4202.22.10, 4202.32.10, 4202.92.11, 4202.92.12, 4202.92.13, 4202.92.19, 6405.20.10, 6406.10.11, 6406.99.30, 7019.19.20, 7019.19.30, 9404.90.20 or 9612.10.10. (textiles et vêtements)

  • (2) Where the origin of goods is being determined under the NAFTA Rules of Origin Regulations,

    • (a) for the purpose of determining whether the goods are entitled to the benefit of the United States Tariff under paragraph 3(a),

      • (i) “NAFTA country” in those Regulations shall mean the United States or Canada, and

      • (ii) “received in the territory of a NAFTA country” in those Regulations shall mean “received in the territory of a NAFTA country” as defined in section 8 of those Regulations without reference to paragraph (b) of that definition; and

    • (b) for the purpose of determining whether the goods are entitled to the benefit of the Mexico Tariff under paragraph 4(a),

      • (i) “NAFTA country” in those Regulations shall mean Mexico or Canada, and

      • (ii) “received in the territory of a NAFTA country” in those Regulations shall mean “received in the territory of a NAFTA country” as defined in section 8 of those Regulations without reference to paragraph (c) of that definition.

  • SOR/95-19, s. 1;
  • SOR/96-25, s. 1.

GENERAL

 Goods are entitled to the benefit of the United States Tariff where

  • (a) in the case of goods other than agricultural goods and textile and apparel goods,

    • (i) the goods are originating goods, or

    • (ii) the goods, subsequent to production that qualifies them as originating goods under section 4 of the NAFTA Rules of Origin Regulations, undergo further production in Mexico, the value of which equals not more than 6.5421 per cent of the value for duty of the goods when they are imported into Canada; or

  • (b) in the case of agricultural goods and textile and apparel goods,

 Goods are entitled to the benefit of the Mexico Tariff where

  • (a) in the case of goods other than agricultural goods and textile and apparel goods,

    • (i) the goods are originating goods, or

    • (ii) the goods, subsequent to production that qualifies them as originating goods under section 4 of the NAFTA Rules of Origin Regulations, undergo further production in the United States, the value of which equals not more than 6.5421 per cent of the value for duty of the goods when they are imported into Canada; or

  • (b) in the case of agricultural goods and textile and apparel goods,

 Goods, other than agricultural goods and textile and apparel goods, are entitled to the benefit of the Mexico-United States Tariff where the goods are originating goods that are not entitled to the benefit of the United States Tariff or the Mexico Tariff under paragraph 3(a) or 4(a).