SOR/98-52199712
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202410
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CUSTOMS ACTProof of Origin of Imported Goods RegulationsP.C1997-2024 199712
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Whereas the proposed Proof of Origin of Imported Goods Regulations give effect, in part, to a public announcement made on October 27, 1997 and are therefore, by virtue of paragraph 164(4)(a.2)a of the Customs Actb, not required to be published under subsection 164(3) of that Act;S.C. 1992, c. 28, s. 30(3)R.S., c. 1 (2nd Supp.)Therefore, His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue and the Minister of Finance, pursuant to section 35.1c and paragraph 164(1)(i)d of the Customs Actb, hereby makes the annexed Proof of Origin of Imported Goods Regulations.S.C. 1997, c. 14, s. 37S.C. 1992, c. 28, s. 30(1)Interpretation
The definitions in this section apply in these Regulations.Act means the Customs Act. (Loi)alteration means a modification, other than a repair, that does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. (modification)casual goods means goods imported into Canada, other than commercial goods. (marchandises occasionnelles)commercial goods means goods imported into Canada for sale or for any industrial, occupational, commercial, institutional or other like use. (marchandises commerciales)identical goods means goods that are the same in all respects, including physical characteristics, quality and reputation, except for minor differences in appearance that do not affect the determination of origin of those goods. (marchandises identiques)minor processing means, with respect to a good, mere dilution with water or any other substance that does not materially alter the characteristics of the good;cleaning, including removal of rust, grease, paint or any other coating;applying any preservative or decorative coating, including any lubricant, protective encapsulation, preservative or decorative paint, or metallic coating;trimming, filing or cutting off small amounts of excess material;packing or repacking of the good for transport, storage or sale;packaging or repackaging the good for retail sale or relabelling of the good in one or more official languages of a Party to CIFTA; orrepairs or alterations, washing, laundering or sterilizing. (traitement mineur)repair means the adjustment of a machine, instrument, electrical device or other article, including replacing or refitting of parts to restore the article to its original operating condition. (réparation)series of importations means two or more importations of goods that are accounted for separately under section 32 of the Act, but that are covered by one commercial invoice issued by the vendor of the goods to the purchaser of the goods. (série d’importations)textile and apparel goods means goods of any of the tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations. (textiles et vêtements)transaction value means the price actually paid or payable for the good or material with respect to the transaction between the producer of the good and the buyer of the good or the seller of the material, respectively, adjusted in accordance with paragraphs 1, 3 and 4 of Article 8 of the Customs Valuation Code as defined in section 1 of the CIFTA Rules of Origin Regulations. (valeur transactionnelle)United States means the customs territory of the United States, the 50 states of the United States, the District of Columbia and Puerto Rico;the foreign trade zones located in the United States and Puerto Rico; andany areas beyond the territorial seas of the United States within which, in accordance with international law and its domestic law, the United States may exercise rights with respect to the seabed and subsoil and their natural resources. (États-Unis)SOR/2005-164, s. 1; SOR/2008-78, s. 1
Wherever in these Regulations a reference is made to a particular tariff or tariff treatment, that reference shall be construed to mean that tariff or tariff treatment in the List of Tariff Provisions set out in the schedule to the Customs Tariff.
For the purposes of subsections 4(2) to (5) and 5(2) and (3), any person or class of persons authorized to account for goods under regulations made pursuant to paragraph 32(6)(a) of the Act is authorized to furnish proof of origin of goods under subsection 35.1(1) of the Act in lieu of the importer or owner thereof.
Proof of Origin of Goods from Countries that Are Beneficiaries of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff
For the purposes of this section, beneficiary country means a country the goods of which have been extended the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff.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.The importer and owner of goods that originate in a beneficiary country, other than textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff, are exempt from the requirements of subsection 35.1(1) of the Act, if the importer or ownerfurnishes to an officer, at the times set out in section 13, an exporter’s statement of origin in the form set out in the schedule, completed in English or French and signed by the exporter in the beneficiary country; ordeclares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possessionthe completed and signed prescribed form referred to in subsection (2), oran exporter’s statement of origin referred to in paragraph (a).The importer and owner of textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner declares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possession the completed and signed prescribed form referred to in subsection (2).The importer and owner of casual goods are exempt from the requirements of subsection 35.1(1) of the Act ifthere is no evidence that the goods originate in a country other than a beneficiary country;the goods are imported in a traveller’s baggage or consigned from an individual in the beneficiary country to an individual in Canada; andthe goods are declared at the time of importation as not intended for resale.Where the benefit of the General Preferential Tariff is claimed for commercial goods that originate in the People’s Republic of China and the goods are shipped from Hong Kong on a through bill of lading to a consignee in Canada, the importer and owner of those 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 times set out in section 13, a document that is completed in English or French and signed by the exporter in Hong Kong or the producer in the People’s Republic of China, and that indicates that at least 60 per cent of the ex-factory price of the goods is attributable to production in the People’s Republic of China.SOR/2005-164, s. 2; SOR/2008-78, s. 2
Proof of Origin of Goods from Countries that Are Beneficiaries of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand Tariff
For the purposes of this section, beneficiary country means a country the goods of which have been extended the benefit of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand Tariff.Subject to subsection (3), where the benefit of the Most-Favoured-Nation Tariff, Australia Tariff or New Zealand 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 by the vendor or the transferee in the country of export.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 times set out in section 13,a Canada Customs invoice, completed in English or French by the importer or owner that indicates that the goods originate in the applicable beneficiary country;where the Canada Customs invoice does not indicate that the goods originate in the applicable beneficiary country, a commercial invoice, completed in English or French by the vendor or the transferee in the country of export, that indicates that the goods originate in the applicable beneficiary country; orany other documentation, completed in English or French, that indicates that the goods originate in the applicable beneficiary country.
Proof of Origin of Goods That Are Entitled to the Benefit of Preferential Tariff Treatment Under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA, CPAFTA or CHFTASOR/2004-186, s. 1; SOR/2013-218, ss. 2, 4; SOR/2016-147, s. 1SOR/2023-152, s. 10
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.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.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,NAFTA, in accordance with the NAFTA Rules of Origin for Casual Goods Regulations;CCFTA, in accordance with the CCFTA Rules of Origin for Casual Goods Regulations;CCRFTA, in accordance with the CCRFTA Rules of Origin for Casual Goods Regulations;CPFTA, in accordance with the CPFTA Rules of Origin for Casual Goods Regulations;CCOFTA, in accordance with the CCOFTA Rules of Origin for Casual Goods Regulations;CPAFTA, in accordance with the CPAFTA Rules of Origin for Casual Goods Regulations; orCHFTA, in accordance with the CHFTA Rules of Origin for Casual Goods Regulations.If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA, CCOFTA, CPAFTA or CHFTA is claimed for commercial goods whose estimated value for duty does not exceed $3,300, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of that subsection.If the benefit of preferential tariff treatment under NAFTA is claimed for locomotives classified under heading No. 86.01 or 86.02 or railway freight cars classified under heading No. 86.06 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act with respect to those goods if they are transported overland from the United States into Canada.SOR/2004-186, s. 2; SOR/2013-218, ss. 3, 5; SOR/2014-238, s. 1; SOR/2016-147, s. 2SOR/2023-152, s. 11SOR/2024-199, s. 3
Where the Certificate of Origin referred to in subsection 6(1) is completed in Spanish, the importer or owner of the goods shall, at the request of an officer, furnish to the officer a translation of the Certificate of Origin in English or French.
The Certificate of Origin referred to in subsection 6(1) may apply in respect ofa single importation of a good; ortwo or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as set out in the Certificate of Origin by the person signing it.
The Certificate of Origin referred to in subsection 6(1) may be accepted as proof of origin for four years after the date on which it was signed.
Proof of Origin of Goods that Are Entitled to the Benefit of Preferential Tariff Treatment Under CJFTA
Subject to subsections (2) to (4), if the benefit of preferential tariff treatment under CJFTA is claimed for goods, the importer or the 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 Arabic.The importer and the owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or the 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 Jordan and that a completed Certificate of Origin is in the importer’s possession.If the benefit of preferential tariff treatment under CJFTA is claimed for casual goods, the importer and the owner of the casual goods are exempt from the requirements of subsection 35.1(1) of the Act if the casual goods are entitled to preferential tariff treatment under CJFTA in accordance with the CJFTA Rules of Origin for Casual Goods Regulations.If the benefit of preferential tariff treatment under CJFTA is claimed for commercial goods whose estimated value for duty does not exceed $3,300, the importer and the owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of that subsection.SOR/2014-284, s. 1SOR/2024-199, s. 4
If the Certificate of Origin referred to in subsection 9.1(1) is completed in Arabic, the importer or owner of the goods shall, at the request of an officer, furnish to the officer a translation of the Certificate of Origin in English or French.SOR/2014-284, s. 1
The Certificate of Origin referred to in subsection 9.1(1) may apply in respect ofa single importation of a good; ortwo or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as set out in the Certificate of Origin by the person signing it.SOR/2014-284, s. 1
The Certificate of Origin referred to in subsection 9.1(1) may be accepted as proof of origin for four years after the date on which it is signed.SOR/2014-284, s. 1
Proof of Origin of Goods that Are Entitled to the Benefit of Preferential Tariff Treatment Under CIFTA
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.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) ifthe goods do not undergo further production in the United States other than minor processing; orany processing that occurs in the United States does not increase the transaction value of the goods by greater than 10%.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, that certifies that the goods originate in Israel or another CIFTA beneficiary and that the completed Certificate of Origin referred to in subsection (1) and, if applicable, the completed Declaration of Minor Processing referred to in subsection (1.1) are in the importer’s possession.Where the benefit of preferential tariff treatment under CIFTA is claimed for casual goods acquired in Israel or another CIFTA beneficiary, the importer and owner of the casual goods are exempt from the requirements of subsection 35.1(1) of the Act if the casual goods are entitled to preferential tariff treatment under CIFTA pursuant to the CIFTA Rules of Origin for Casual Goods Regulations.If the benefit of preferential tariff treatment under CIFTA is claimed for commercial goods whose estimated value for duty does not exceed $3,300, the importer and owner of the commercial goods are exempt from the requirements of subsection 35.1(1) of the Act if the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of that subsection.SOR/2005-164, s. 3SOR/2024-199, s. 5
Where the Certificate of Origin referred to in subsection 10(1) is completed in Hebrew or Arabic, the importer or owner of the goods shall, at the request of an officer, furnish to the officer a translation of the Certificate of Origin in English or French.
The Certificate of Origin referred to in subsection 10(1) may apply in respect ofa single importation of a good; ortwo or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as set out in the Certificate of Origin by the exporter who signed it.
Proof of Origin of Goods that Are Entitled to the Benefit of Preferential Tariff Treatment Under CEFTA
Subject to subsections (2) to (4), if the benefit of preferential tariff treatment under CEFTA 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 or French.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 an EFTA state and that a completed Certificate of Origin is in the importer’s possession.If the benefit of preferential tariff treatment under CEFTA 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 when the goods are entitled to preferential tariff treatment under CEFTA in accordance with the CEFTA Rules of Origin for Casual Goods Regulations.If the benefit of preferential tariff treatment under CEFTA is claimed for commercial goods whose estimated value for duty does not exceed $3,300, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the goods do not form a part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of that subsection.SOR/2013-218, s. 1SOR/2024-199, s. 6
The Certificate of Origin referred to in subsection 12.1(1) may apply in respect ofa single importation of a good; ortwo 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.SOR/2013-218, s. 1
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.SOR/2013-218, s. 1
Time
Proof of origin of goods accounted for under section 32 of the Act on or after January 1, 1998 shall be furnished at the following times:at any time the goods are accounted for under subsection 32(1), (3) or (5) of the Act;at the time an application for a refund in respect of origin of the goods is made under section 74 of the Act; andat any time when requested by an officer.
Repeal
[Repeal]
Coming into Force
These Regulations come into force on January 1, 1998.
(Subsections 4(2) and (3))Exporter’s Statement of OriginI certify that the goods described in this invoice or in the attached invoice # were produced in the beneficiary country of and that at least per cent of the ex-factory price of the goods originates in the beneficiary country/countries of .Name and titleCorporation name and addressTelephone and fax numbersSignature and date (day/month/year)SOR/2024-1992024-10-07SOR/2023-1522023-06-23