Determination of Country of Origin for the Purposes of Marking Goods (NAFTA Countries) Regulations (SOR/94-23)

Regulations are current to 2019-07-01 and last amended on 2019-01-15. Previous Versions

Change in Tariff Classification

  •  (1) The following materials shall be disregarded in determining whether goods undergo an applicable change in tariff classification or satisfy any other applicable requirements of these Regulations:

    • (a) [Repealed, SOR/2013-100, s. 4]

    • (b) accessories, spare parts or tools that are delivered, classified and shipped with the goods;

    • (c) packing materials and containers in which the goods are packed for shipment; and

    • (d) indirect materials.

  • (2) For greater certainty, an applicable change in tariff classification includes a change to goods from other goods that are classified under the same tariff provision, where such a change is specified in a rule set out in Schedule III for the tariff provision under which the goods are classified.

  • SOR/95-447, s. 1
  • SOR/2013-100, s. 4

Non-qualifying Operations

 A foreign material incorporated into goods shall not be considered to have undergone an applicable change in tariff classification or to satisfy any other applicable requirements of these Regulations by reason of

  • (a) the change from one tariff classification to any other merely as the result of a change in the end use of the goods;

  • (b) the change from one tariff classification to any other merely as the result of the dismantling or disassembly of the goods;

  • (c) [Repealed, SOR/2013-100, s. 5]

  • (d) the mere dilution with water or any other substance that does not materially alter the characteristics of the material; or

  • (e) the mere collection of parts so that the collection of parts is classified as if it were an assembled good pursuant to Rule 2(a) of the General Rules.

  • SOR/95-447, s. 1
  • SOR/2013-100, s. 5

 [Repealed, SOR/95-447, s. 1]

 
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