Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations (SOR/94-16)

1 Goods for charitable purposes and not for the purpose of sale

2 Goods that are gifts or bequests

3 Goods that are antiques or goods produced more than 20 years prior to importation

4 Used goods, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I

5 Goods that are for the exclusive use of the importer or the importer’s employees and not for resale to the general public, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I

6 Goods imported for use by the importer and not intended for sale in the form in which they were imported

7 Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00

8 Goods that are imported for subsequent exportation from Canada, with the exception of iron pipes and tubes and goods of steel or aluminum that are referred to in item 7 of Schedule I

9 Goods that, for purposes of temporary duty-free admission, are in transit or in bond or otherwise under customs control

10 Goods that are incapable of being marked

11 Goods that cannot be marked prior to exportation without causing them injury

12 Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation

13 Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance

14 Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser

15 Goods that are crude substances

16 Goods that are to undergo production in Canada by the importer, or on the importer’s behalf, in a manner that would result in their becoming goods the country of origin of which is Canada

17 Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin

18 Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark the goods before importation was not for the purpose of avoiding compliance with the marking requirement

19 Goods that are original works of art

20 Goods that are classified under subheading 6904.10 or heading 85.41 or 85.42

21 Goods in respect of which there is no ultimate purchaser