Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations

3 (1) The following are prescribed premises for the purposes of section 42.01 of the Act:

• (a) the premises of the importer or owner of the goods, and

• (b) the premises of the person who accounted for goods under subsection 32(1), (3) or (5) of the Act.

(2) The following additional premises — located in a country that is a beneficiary of the Least Developed Country Tariff — are prescribed premises in respect of goods of tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations for which the benefit of that Tariff is claimed:

• (a) the premises of the exporter or producer of the goods, and

• (b) the premises of a producer or supplier of a material that is used in the production of the goods.