Origin of goods

Resources

These 2 elements establish the customs rate of duty payable on imported goods:

The origin of a good is represented by a 2-digit tariff treatment code declared on the Customs Coding Form, B3-3. See D Memorandum D11-4-2, Proof of Origin of Imported Goods for a list of applicable tariff treatment codes.

You may pay a lower rate of duty on imported goods thanks to Canada’s free trade agreements and other preferential tariff treatments.

Goods may be entitled to a tariff treatment if they meet specific requirements, such as:

On this page

Legislation

Origin of goods for the purpose of tariff treatments are dealt with in:

Issue-specific interpretations

Rules of origin and shipping requirements

The CBSA uses rules of origin to determine which goods are entitled to a particular tariff treatment. The rules of origin set out how much production must occur in Canada or in another country for the goods to be considered "originating in" that foreign country and entitled to a specific tariff treatment. This ensures that zero or reduced duty rates are only applied to countries with a Canadian trade agreement.

Goods must be classified according to the Harmonized Commodity Description and Coding System so that the rules of origin can be properly applied. Each tariff treatment is linked to certain rules of origin.

All claims for a preferential tariff treatment must also meet the shipping requirements (such as direct shipment, transit and transhipment) for that tariff treatment. The shipping provisions identify the requirements that the goods must meet while coming to Canada. For instance, the goods must remain under customs control at all times and not undergo any production other than unloading, reloading or splitting up of loads, or operations required to keep the goods in acceptable condition (such as refrigeration, repacking, etc.).

Rules of origin and shipping requirements are included in Canada's trade agreements and relevant legislation and regulations. For more information, refer to D Memoranda D11 series.

Proof of origin

Claims for preferential tariff treatment must be supported by the proof of origin required by the Proof of Origin of Imported Goods Regulations. Depending on the goods and tariff treatment, proof of origin may be one of the following:

The importer must have valid proof of origin in their possession at the time of accounting to be provided to the CBSA upon request.

The following tables summarize the required proof of origin and specify who may certify the origin of the good for each of Canada's free trade agreements (FTAs) and for other countries.

Free trade agreement countries

Free trade agreement Parties to agreement Proof of origin requirement Who can certify origin
Canada-Chile Free Trade Agreement (CCFTA)
  • Canada
  • Chile
Prescribed forms:
B240
B240-S
Exporter
Canada-Colombia Free Trade Agreement (CCOFTA)
  • Canada
  • Columbia
Prescribed forms:
BSF459
BSF459-S
Exporter
Canada-Costa Rica Free Trade Agreement (CCRFTA)
  • Canada
  • Costa Rica
Prescribed forms:
B246
B246-S
Exporter
Canada-European Free Trade Association Free Trade Agreement (CEFTA)
  • Canada
  • Iceland
  • Liechtenstein
  • Norway
  • Switzerland
Origin declaration:
CEFTA (Appendix II to Annex C: Rules of Origin and Administration Co-Operation)
Exporter
Comprehensive Economic Trade Agreement (CETA)
  • Canada
  • European Union
Origin declaration:
CETA
(Annex 2 of the Protocol on Rules of Origin and Origin Procedures)
Exporter
Canada-Honduras Free Trade Agreement (CHFTA)
  • Canada
  • Honduras
Prescribed forms:
BSF747
BSF747-S
Exporter
Canada-Israel Free Trade Agreement (CIFTA)
  • Canada
  • Israel
Prescribed form:
B239
Exporter
Canada-Jordan Free Trade Agreement (CJFTA)
  • Canada
  • Jordan
Prescribed forms:
BSF303
BSF303-A
Exporter
Canada-Korea Free Trade Agreement (CKFTA)
  • Canada
  • South Korea
Prescribed forms:
BSF760
BSF760-K
Exporter
Canada-Panama Free Trade Agreement (CPAFTA)
  • Canada
  • Panama
Prescribed forms:
BSF631
BSF631-S
Exporter
Canada-Peru Free Trade Agreement (CPFTA)
  • Canada
  • Peru
Prescribed forms:
BSF267
BSF267-S
Exporter
Canada-Ukraine Free Trade Agreement (CUFTA)
  • Canada
  • Ukraine
Origin declaration:
CUFTA
(Annex 3-B of Chapter 3: Rules of Origin and Origin Procedures)
Exporter
Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA)
  • Canada
  • United Kingdom
Origin declaration:
Canada-UK TCA
Section C, Origin Procedures, Article 18
Exporter
Canada-United States-Mexico Agreement (CUSMA)
  • Canada
  • United States
  • Mexico
No prescribed format, minimum data elements:
CUSMA
(Annex 5-A of Chapter 5, Origin Procedures)
Importer
Exporter
Producer
Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Refer to Global Affairs' website for the list of countries that have ratified the CPTPP No prescribed format minimum data requirements:
CPTPP
(Annex 3-B of Chapter 3, Rules of Origin and Origin Procedures)
Importer
Exporter
Producer
Note: For those countries which have not yet ratified the CPTPP, its preferential tariff treatment cannot be claimed.

Proof of origin from non-FTA countries

Non-free trade agreement Parties to agreement Proof of origin requirement Who can certify origin
Australia Tariff (AUT) and New Zealand Tariff (NZT)
  • Canada
  • Australia
  • New Zealand
  • Commercial invoice: Canada Customs Invoice
  • Any other documentation indicating the country of origin of the goods as Australia or New Zealand
Vendor as indicated on the invoice (provided name and address)
Commonwealth Caribbean Countries Tariff (CCCT)
  • Canada
  • Anguilla
  • Antigua and Barbuda
  • Bahamas
  • Barbados
  • Belize
  • Bermuda
  • Cayman Islands
  • Dominica
  • Grenada
  • Guyana
  • Jamaica
  • Monserrat
  • Saint Kitts and Nevis
  • Saint Lucia
  • Saint Vincent and the Grenadines
  • Trinidad and Tobago
  • Turks and Caicos Islands
  • Virgin Islands, British
Exporter of the goods located in the CCCT country in which the goods were finished prior to importation into Canada
General Tariff Countries which are not members of the World Trade Organization (WTO) and with which Canada has no trade arrangement
  • Commercial invoice: Canada Customs Invoice
  • Any other documentation indicating the country of origin of the goods
Vendor as indicated on the invoice (provided name and address)
General Preferential Tariff (GPT) Refer to chart for listing of GPT countries Exporter of the goods located in the GPT country in which the goods were finished prior to importation into Canada
Least Developed Country Tariff (LDCT) Refer to chart for listing of LDCT countries
  • Form A: Certificate of Origin (Appendix B)
  • Exporter's Statement of Origin (Appendix C)
  • Certificate of Origin: Textile and Apparel Goods Originating in a Least Developed Country (B255)
Exporter of the goods located in the LDCT country in which the goods were finished prior to importation into Canada
Most Favored Nation (MFN) Members of the World Trade Organization (WTO)
Refer to chart for listing of MFN countries
  • Commercial invoice: Canada Customs Invoice
  • Any other documentation indicating the country of origin of the goods
Vendor as indicated on the invoice (provided name and address)

Details on the proof of origin requirements for these non-free trade agreements can be found in Memorandum D11-4-2: Proof of Origin of Imported Goods.

Certificate of origin exceptions

As a general rule, the importer must have the proof of origin established by the free trade agreement with them to claim the associated preferential tariff treatment. However, there are exceptions to this requirement for casual goods and low value commercial goods. These exceptions are detailed in Memorandum D11-4-14: Certificate of Origin Under Free Trade Agreements.

Casual goods

Canada has waived the requirement for a proof of origin for the importation of casual goods. Casual goods are non-commercial goods that are acquired in an FTA country and not intended for resale in Canada.

Low-value commercial goods

Effective , for commercial goods with an estimated value for duty not exceeding CAN $3,300 and for which the benefit of preferential tariff treatment is claimed under any of Canada's free trade agreements currently in force:

However, the importer of the goods must still maintain records (for example, commercial invoice, B3-3 Canada Customs Coding Form, etc.) to substantiate that the goods satisfy the rules of origin.

Additional information on the increase to the LVS thresholds and repeal of the statement of origin can be found in Customs Notice 20-15: Increase to the Low Value Shipment (LVS) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.

Certification and verification of origin: Additional information

Under the CUSMA, the importer, exporter or producer certifies the origin with a set of minimum data elements. This can be provided electronically, on an invoice or any other document. The customs administration of the country of import performs verifications by communicating with the importer, exporter or producer of the goods.

Under the CEFTA, CETA and CUFTA, the exporter certifies the origin with an origin declaration. This can be provided electronically, on an invoice or any commercial document that describes the originating product in sufficient detail to enable its identification. The customs administration of the country of export performs verifications on behalf of the country of import.

Under the CPTPP, the importer, exporter or producer certifies the origin with a set of minimum data requirements. This can be provided electronically or on any commercial document. If an invoice was issued in a non-Party to the CPTPP, the certification of origin must be provided separately from the invoice. The customs administration of the country of import performs verifications by communicating with the importer, exporter or producer of the goods.

Applicable tariff treatments

Consult the latest Canadian Customs Tariff for the most recent List of countries and applicable tariff treatments.

Note:

The following are unilateral tariff treatments (that is, Canada receives no mutual benefit from the countries affected):

  • the General Preferential Tariff (GPT)
  • the Least Developed Country Tariff (LDCT)
  • the Commonwealth Caribbean Countries Tariff (CCCT)

The Australia Tariff (AUT) and New Zealand Tariff (NT) recognize the trade relationship between those countries and Canada. There is no trade agreement with those countries under these tariff treatments.

Record keeping

The importer must keep complete records for six years from the import date to support their tariff treatment claim and make them available for review upon request. Refer to Memorandum D17-1-21, Maintenance of Records and Books in Canada by Importers for more information.

The burden of proof relating to the origin of any goods lies with the importer. Refer to Paragraph 152(3)(a) of the Customs Act for more information.

An exporter or a producer that signs a proof of origin must maintain a copy of the proof of origin for five years after signing.

If a tariff treatment is not declared correctly, an adjustment declaration may be necessary. For more information, refer to Memorandum D11-6-6, Self-Adjustments to Declarations of Origin, Tariff Classification, Value for Duty and Diversion of Goods.

Advance rulings and national customs rulings programs

Advance Rulings (AR) are legally-binding, written responses providing a determination on the origin of goods to be imported in the future. The advance ruling also provides the applicable tariff treatment for the goods.

Memorandum D11-4-16, provides more information on Origin Advance Rulings.

Memorandum D11-11-3, provides more information on Tariff Classification Advance Rulings.

National Customs Rulings (NCR) provide an origin ruling for goods to be imported in the future that are not subject to one of Canada's free trade agreements. An importer, foreign exporter or producer may apply for an NCR.

Memorandum D11-11-1, provides more information on National Customs Rulings.

Rulings for tariff classification, valuation, origin and marking: Overview page

The CBSA issues ARs and NCRs within 120 days of receipt of all necessary and complete information.

Contact us

For more information, contact the Border Information Service.

Hours: Monday to Friday, 8 am to 4 pm (eastern), except holidays
Within Canada: 1-800-461-9999
Outside Canada: 204-983-3500 or 506-636-5064. Long distance charges will apply.
TTY is also available within Canada: 1-866-335-3237

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