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• 6 (1) Subject to subsections (2) to (5), if the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA, CPAFTA or CHFTA is claimed for goods, the importer or owner of the goods shall, at the times set out in section 13, furnish to an officer, as proof of origin for the purposes of section 35.1 of the Act, a Certificate of Origin for the goods that is completed in English, French or Spanish.

• (2) The importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner furnishes to an officer, at the time set out in paragraph 13(a), a written and signed declaration, in English or French, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia, Panama or Honduras, as the case may be, and that a completed Certificate of Origin is in the importer’s possession.

• (3) If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA, CPAFTA or CHFTA is claimed for casual goods, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the goods are entitled to preferential tariff treatment under, as the case may be,

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• (4) If the benefit of preferential tariff treatment under NAFTA is claimed for commercial goods whose estimated value for duty is less than $2,500 or if the benefit of preferential tariff treatment under CCFTA, CCRFTA, CPFTA, CCOFTA, CPAFTA or CHFTA is claimed for commercial goods whose estimated value for duty is less than $1,600, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if

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  • (b) the importer or owner of the commercial goods furnishes to an officer, at the times set out in section 13,

    • (i) a commercial invoice for the goods, containing a written statement, in English or French, signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia, Panama or Honduras, as the case may be, or

    • (ii) a statement, in English or French, written and signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru, Colombia, Panama or Honduras, as the case may be.

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• 10 (1) Subject to subsections (1.1) to (4), where the benefit of preferential tariff treatment under CIFTA is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, a Certificate of Origin for the goods, completed in English, French, Hebrew or Arabic.

• (1.1) Where goods, except for goods listed in any of Chapters 50 through 63 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, are shipped to Canada from Israel or another CIFTA beneficiary through the United States, a Declaration of Minor Processing, as prescribed by the Minister, completed in English or French and signed by the exporter in the United States, shall accompany the Certificate of Origin referred to in subsection (1) if

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• (2) Subject to subsections (3) to (5), where the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, the prescribed form completed in English or French and signed by the exporter in the beneficiary country.

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• (4) The importer and owner of casual goods are exempt from the requirements of subsection 35.1(1) of the Act if

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  • (c) the goods are declared at the time of importation as not intended for resale.

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12.3 The Certificate of Origin referred to in subsection 12.1(1) is acceptable as proof of origin for four years after the day on which it is completed.

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12.2 The Certificate of Origin referred to in subsection 12.1(1) may apply in respect of

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• (b) two or more importations of identical goods that are imported by the same importer and that occur within a period not exceeding 12 months as set out the Certificate of Origin completed by the exporter.

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