Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations

12 (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) packaging materials and containers in which the goods are packaged for retail sale and that are classified with the goods;

• (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.