Advanced Search

• 2 (1) For the purposes of these Regulations,

  domestic materials

  domestic materials means materials whose country of origin as determined under these Regulations is the same country as the country in which the goods are produced; (matière d’origine nationale)

  foreign materials

  foreign materials means materials whose country of origin as determined under these Regulations is not the same country as the country in which the goods are produced; (matière étrangère)

  incorporated

  incorporated means physically incorporated into goods as a result of production in respect of those goods; (incorporé)

  minor processing

  minor processing , in respect of goods, means

  • [...]

  • (i) textile decorative processes incidental to the production of textile goods, other than apparel, such as edge pinking, whipping, folding and rolling, fringing and fringe knotting, piping, bordering, minor embroidery, hemstitching, embossing, dyeing and printing, or

  • (j) ornamental or finishing operations incidental to apparel assembly and designed to enhance the marketing appeal or the ease of care of the goods, such as embroidery, hemstitching and sewn appliqué work, stone or acid washing, printing and piece dyeing, preshrinking and permanent pressing, and the attachment of accessories, notions, trimmings and findings; (traitement mineur)

• (2) For the purpose of determining the materials that impart the essential character of goods under sections 5 to 7,

  • (a) the only materials that shall be taken into consideration are those materials, including materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified, that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification; and

  • (b) the factors to be taken into consideration are the following, namely,

    • (i) the nature of each of the materials, such as the volume, weight and value of the material,

[...]

• [...]

• (2) For the purpose of this section, the value of materials is, at the choice of the importer of the goods,

  • (a) their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”; or

• (3) For the purpose of this section, the value of any goods is,

  • (a) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(a), their value for duty, as defined in subsection 2(1) of the Customs Act, except that for the purpose of determining that value, the reference in section 55 of that Act to “in accordance with regulations made under the Currency Act” shall be read as a reference to “in accordance with subsection 2(1) of the CUSMA Rules of Origin Regulations”; and

  • (b) where the importer of the goods has chosen that the value of the materials incorporated into the goods be determined under paragraph (2)(b), their value determined in accordance with Schedule 6 to the CUSMA Rules of Origin Regulations, with any modifications that the circumstances require, as though they were a material.

[...]

• 5 (1) Except in the case of goods that are described in the schedule to the Act as a set or are classified as a set pursuant to Rule 3 of the General Rules, where the country of origin of goods cannot be determined under section 4, the country or countries of origin of the goods shall be the country or countries of origin of the single material that imparts the essential character of the goods.

[...]

• 3 (1) Goods set out in Schedule I that are imported from a CUSMA country shall be marked so as to indicate their country or countries of origin as determined under these Regulations.

[...]