Proof of Origin of Imported Goods Regulations (SOR/98-52)

11 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.

12 The Certificate of Origin referred to in subsection 10(1) may apply in respect of

• (a) a single importation of a good; or

• (b) two 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

• 12.1 (1) 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.

• (2) 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.

• (3) 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.

• (4) 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.

12.2 The Certificate of Origin referred to in subsection 12.1(1) may apply in respect of

• (a) a single importation of a good; or

• (b) two 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.

12.3 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.

Time

13 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:

• (a) at any time the goods are accounted for under subsection 32(1), (3) or (5) of the Act;

• (b) at the time an application for a refund in respect of origin of the goods is made under section 74 of the Act; and

• (c) at any time when requested by an officer.

Repeal

14 [Repeal]

Coming into Force

15 These Regulations come into force on January 1, 1998.