Most-Favoured-Nation Tariff Rules of Origin Regulations
P.C. 1997-2004 1997-12-29
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs TariffFootnote a, hereby makes the annexed Most-Favoured-Nation Tariff Rules of Origin Regulations.
Return to footnote aS.C. 1997, c. 36
Origin of Goods
1 Goods originate in a country that is a beneficiary of the Most-Favoured-Nation Tariff if
(a) not less than 50 per cent of the cost of production of the goods is incurred by the industry of one or more countries that are beneficiaries of the Most-Favoured-Nation Tariff, or by the industry of Canada; and
(b) the goods were finished in a country that is a beneficiary of the Most-Favoured-Nation Tariff in the form in which they are imported into Canada.
2 In calculating the cost of production for the purposes of paragraph 1(a), the following shall not be included:
(a) the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption;
(b) gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition;
(d) customs or excise duty or tax paid or payable on imported materials;
(e) carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and
(f) any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods.
3 Goods are entitled to the Most-Favoured-Nation Tariff only if the goods are shipped directly to Canada, with or without transhipment, from a country that is a beneficiary of the Most-Favoured-Nation Tariff.
Coming into Force
5 These Regulations come into force on January 1, 1998.
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