Proof of Origin of Imported Goods Regulations

6 (1) Subject to subsections (2) to (5), if the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, a Certificate of Origin for the goods, completed in English, French or Spanish.

(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 a NAFTA country, Chile, Costa Rica, Peru or Colombia, as the case may be, and that a completed Certificate of Origin is in the importer’s possession.

(3) If the benefit of preferential tariff treatment under NAFTA, CCFTA, CCRFTA, CPFTA or CCOFTA 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 if the goods are entitled to preferential tariff treatment under, as the case may be,

• (a) NAFTA, in accordance with the NAFTA Rules of Origin for Casual Goods Regulations;

• (b) CCFTA, in accordance with the CCFTA Rules of Origin for Casual Goods Regulations;

• (c) CCRFTA, in accordance with the CCRFTA Rules of Origin for Casual Goods Regulations;

• (d) CPFTA, in accordance with the CPFTA Rules of Origin for Casual Goods Regulations; or

• (e) CCOFTA, in accordance with the CCOFTA Rules of Origin for Casual Goods Regulations.

(4) If the benefit of preferential tariff treatment under NAFTA is claimed for commercial goods whose estimated value for duty is less than $2,500 or if the benefit of preferential tariff treatment under CCFTA, CCRFTA, CPFTA or CCOFTA is claimed for commercial goods whose estimated value for duty is less than $1,600, the importer and owner of the commercial goods are exempt from the requirements of subsection 35.1(1) of the Act if

• (a) the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Act; and

• (b) the importer or owner of the commercial goods furnishes to an officer, at the times set out in section 13,

  • (i) a commercial invoice for the goods, containing a written statement, in English or French, signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru or Colombia, as the case may be, or

  • (ii) a statement, in English or French, written and signed by the exporter or producer of the goods, certifying that the goods originate in a NAFTA country, Chile, Costa Rica, Peru or Colombia, as the case may be.

(5) If the benefit of preferential tariff treatment under NAFTA is claimed for locomotives classified under heading No. 86.01 or 86.02 or railway freight cars classified under heading No. 86.06 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act with respect to those goods if they are transported overland from the United States into Canada.