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Memorandum D11-4-14

Ottawa, March 16, 2006

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In Brief

Certification of Origin

The revision of this Memorandum is part of an overall revision of the D Memoranda series in order to reflect the implementation of the Canada-Costa Rica Free Trade Agreement (CCRFTA). Changes have also been made to the "Guidelines and General Information" section to clarify policy or procedural issues that have arisen since the last revision to this Memorandum.

This Memorandum outlines and explains the certification requirements respecting the exportations of commercial goods under the free trade agreements to which Canada is a Party. Regulations and guidelines regarding certification requirements respecting the importation of commercial goods under the free trade agreements to which Canada is a Party are set out in D11-4-2, Proof of Origin.

Table of Contents


Legislation

Certificate of Origin of Goods Exported to a Free Trade Partner

97.1 (1) Every exporter of goods to a free trade partner for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner shall certify in writing in the prescribed form and containing the prescribed information that goods exported or to be exported from Canada to that free trade partner meet the rules of origin set out in, or contemplated by, the applicable free trade agreement and, if the exporter is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the prescribed criteria.

(2) Every exporter or producer of goods who, for the purpose of enabling any person to comply with the applicable laws relating to customs of a free trade partner, completes and signs a certificate in accordance with subsection (1) shall, at the request of an officer, provide the officer with a copy of the certificate.

(3) A person who has completed and signed a certificate in accordance with subsection (1) and who has reason to believe that it contains incorrect information shall immediately notify all persons to whom the certificate was given of the correct information.

Regulations

Certification of Origin of Goods Exported to a Free Trade Partner Regulations

Interpretation

1. The definitions in this section apply in these Regulations.

"Act"

means the Customs Act; (Loi)

"producer"

means a person who grows, mines, harvests, fishes, traps, hunts, manufactures, processes or assembles a good. (producteur)

Certification Criteria for a Non-Producing Exporter

2. For the purposes of subsection 97.1(1) of the Act, where the exporter of goods to a free trade partner, for which preferential tariff treatment under a free trade agreement will be claimed in accordance with the laws of that free trade partner, is not the producer of the goods, the certificate shall be completed and signed by the exporter on the basis of the following criteria:

  • (a) the exporter's knowledge that the goods meet the applicable rules of origin;
  • (b) the exporter's reasonable reliance on the written representation of the producer that the goods meet the applicable rules of origin; or
  • (c) in the case of goods exported or to be exported from Canada to a NAFTA country, to Chile or to Costa Rica, a certificate, completed and signed by the producer and provided voluntarily to the exporter, stating that the goods meet the applicable rules of origin.
Language of Certificate

3. The certificate referred to in section 97.1 of the Act shall be completed

  • (a) in the case of goods exported or to be exported from Canada to the United States, in English or French;
  • (b) in the case of goods exported or to be exported from Canada to Mexico, to Chile or to Costa Rica, in English, French or Spanish; and
  • (c) in the case of goods exported or to be exported from Canada to Israel or another CIFTA beneficiary, in English, French, Hebrew or Arabic.

Guidelines and General Information

Definitions

1. For purposes of this memoranda the following definitions shall apply:

"CCFTA"

means the Canada Chile Free Trade Agreement

"CCRFTA"

means the Canada Costa Rica Free Trade Agreement

"CIFTA"

means the Canada Israel Free Trade Agreement

"NAFTA"

means the North America Free Trade Agreement

General

2. Certification requirements for goods exported to a free trade partner are made pursuant to section 97.1 of the Customs Act and, in part, to Articles 501 and 504 of NAFTA, to Articles 5.1 and 5.3 of CIFTA, to Articles E-01 and E-04 of CCFTA and to Articles V.1 and V.4 of CCRFTA.

3. For the purposes of certifying that a good exported from a free trade partner qualifies as an originating good, an exporter must complete and sign a certificate of origin as provided for under NAFTA, CIFTA, CCFTA, or CCRFTA as the case may be.

4. Copies of the NAFTA, CIFTA, CCFTA and CCRFTA Certificates of Origin (Forms B232E, B239E, B240E and B246E respectively) and instructions outlining how they are to be completed are found in Appendices A, B, C, and D.

5. Private printing or computer generation of a certificate is acceptable, provided that the required information is contained therein and is in a format consistent with the prescribed form.

6. The certificate may be presented in another medium or in a different format provided that the other medium or format is approved by the customs administration into whose territory the goods will be imported.

7. Before completing and signing a certificate of origin, exporters must first ensure that the goods qualify as originating goods under the rules of origin found in the Memoranda D11-5 series. A good may qualify as originating regardless of whether it is new, old, used, or unused. For greater certainty, a good that is old or used is subject to the same treatment under the rules of origin and must be certified on a certificate of origin in order to claim preferential tariff treatment.

8. Where the exporter is not the producer of the goods, the exporter must complete and sign the certificate of origin on the basis of the following criteria:

  • (a) the exporter's knowledge of whether the good qualifies as an originating good;
  • (b) a reasonable reliance on the producer's written representation that the good qualifies as an originating good; or
  • (c) a completed and signed certificate for the good voluntarily provided to the exporter by the producer (note: this provision does not exist for CIFTA).

Such information must be retained on file for verification purposes.

9. Exporters in Canada can complete the certificate in either the official languages of Canada or the official languages of the Party into whose territory the goods are exported. The official languages are as follows:

  • – Chile, Costa Rica or Mexico: Spanish
  • – Israel or other CIFTA beneficiaries: English, Hebrew or Arabic
  • – United States: English

10. A certificate may apply to either a single exportation of goods or to multiple exportations of identical goods exported to a territory within a 12-month period, (i.e., a blanket certificate).

11. For NAFTA, CCFTA and CCRFTA purposes, certificates covering either a single exportation of goods on a given date or multiple shipments over a 12-month period are accepted as proof of origin for four years from the date of signature on the certificate.

12. Certificates must be completed in duplicate, one copy being sent to the importer and the other being retained by the exporter. For NAFTA, CCFTA and CCRFTA purposes where a producer completes and signs a certificate of origin for use by an exporter, the producer must also keep a copy in his records.

13. Any person who has completed and signed a certificate must provide to the customs administration of the other Party, a copy of the certificate upon request. Failure to do so may result in the denial of preferential tariff treatment to the importer(s).

14. Any person who has completed and signed the certificate must immediately notify all persons to whom the certificate was given of any change identified subsequent to the initial completion of the certificate that may affect its accuracy or validity.

15. The responsibility of the person completing and signing the certificate includes amending it to reflect correct information when necessary. This responsibility applies to both a single certificate and a blanket certificate.

16. When a written determination of origin is given to an exporter or producer advising them that the goods under review do not originate, the exporter or producer shall at that time notify any person to whom a certificate was given. The notification must advise the importer(s) that the customs administration in question has issued a written determination stating that the goods do not qualify.

17. Only those officials who have the legally vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign a certificate. If a third party has completed and signed the certificate on behalf of the exporter or producer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of customs authorities that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.

18. For a signature to be valid, it must meet the signature requirements outlined in Memorandum D17-1-1, Documentation Requirements for Commercial Shipments.

19. Certificates of Origin and all other relevant documents related to the exportation of goods must be retained by the exporter for six years as set out in D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers.

Exceptions

Low Value Commercial Shipments

20. Where commercial goods are valued at less than US$1,000 (CAN$1,600), the formal certificate of origin is not required. Instead, the exporter may provide a statement certifying that the goods qualify as originating goods.

Note: The CAN$1,600 applies only to the exemption from completing a certificate of origin; the goods must meet the rules of origin requirements. Furthermore, if it is found that a shipment is part of a series of exportations that are intended to circumvent the formal certification process, a customs administration may request that the importer obtain the formal certificate of origin.

21. For commercial shipments of less than CAN$1,600, the statements of origin may be handwritten, stamped, or typed on the commercial contract or actual invoices. Pre-printed statements of origin are not permitted on the sales invoice but are permissible on separate forms. For purposes of NAFTA and CCRFTA, the wording of the statements of origin was negotiated as set out in Appendices E and F respectively.

Casual Goods

22. Goods considered to be "casual" or "non-commercial" are also exempt from the formal certification process and are instead given preferential tariff treatment on the basis of marking. For further information regarding casual goods, refer to Memorandum D11-4-13, Rules of Origin for Casual Goods Regulations.

Tariff Preference Levels (TPLs)

23. Certificates of Origin are not used for non-originating textile and apparel goods being exported under NAFTA, CCFTA and CCRFTA (note: there is no provision for TPLs under CIFTA). Further information concerning TPLs can be found in D11-4-22, Tariff Preference Levels.

Importations

24. Regulations and guidelines regarding certification requirements respecting the importation of commercial goods under the free trade agreements to which Canada is a Party are set out in D11-4-2, Proof of Origin.

Additional Information

25. Additional information concerning the certification of exported goods under free trade agreements may be obtained from any regional customs office or from:

Origin and Valuation Division
Trade Programs Directorate
Canada Border Services Agency
Ottawa ON K1A 0L8

Facsimile: (613) 954-5500

Appendix A – North American Free Trade Agreement, page 1 of 2

North American Free Trade Agreement, page 2 of 2

Appendix A – NAFTA Certificate of Origin

General Guidelines

1. The NAFTA Certificate of Origin (Form B232) is uniform among Canada, the United States, and Mexico and is acceptable for use in any of the NAFTA countries.

2. All references to the Rules of Annex 401 of NAFTA are to be interpreted as meaning the rules set out in Memorandum D11-5-2, NAFTA Rules of Origin Regulations – Amendments to Schedule I – Specific Rules of Origin. The rules are often referred to as the "specific rules or tariff change rules."

3. For Canadian exporters or businesses, the tax identification number referred to in fields 1, 3, and 4 is the employer number assigned by the Canada Revenue Agency (CRA) or, if not available, the importer/exporter number, assigned by the Canada Border Services Agency (CBSA).

4. Blanket certification is a process of certifying multiple shipments of identical goods on one certificate. The period for which a blanket certificate may apply is the period set out in field 2 up to a maximum of 12 months.

5. It is the exporter’s responsibility to ensure that the description of goods in field 5 covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.

6. In most cases, identifying the tariff classification to the six-digit subheading in field 6 is adequate. However, where the goods qualify as originating under preference criterion B and the specific rule requires a change at the eight-digit level, the eight-digit tariff item number must be identified in this field.

Preference Criteria

7. Field 7 covers the "preference criteria." The six criteria are based on the rules of origin found in Chapter 4, Annex 401, Annex 308.1, and Annex 703.2 of NAFTA. The goods must meet one of these criteria to qualify as originating and be eligible for preferential tariff treatment. For further information on the rules of origin, refer to Memorandum D11-5-1, NAFTA Rules of Origin Regulations.

8. Preference criterion A refers to goods that are wholly obtained or produced within the NAFTA territories. The definition for "goods wholly obtained or produced" is found in Article 415 of NAFTA. The purchase of these goods in the territory of any of the NAFTA countries does not render these goods wholly obtained; they must be extracted, grown, or harvested in the territory or meet the other conditions of Article 415.

9. If goods are claimed to be originating under preference criterion B, and there are multiple non-originating materials, each material must undergo the tariff classification change specified in the applicable rule of Annex 401. Note that the de minimus provision (Article 405 of NAFTA) may apply in certain cases. Exporters must keep a record of the tariff classification of nonoriginating materials in the event it is required for verification of the origin of the goods.

10. Goods claimed to be originating under preference criterion C are goods produced entirely from originating materials. Such goods may contain materials that are:

  • (a) wholly obtained or produced, pursuant to the definition in Article 415 of NAFTA, and/or
  • (b) originating in their own right, under the rules of origin as sufficient processing has occurred in the territory, even though they contain non-originating materials.

11. Preference Criterion D does not apply to goods of Chapters 61 to 63 of the Harmonized System.

12. Preference Criterion E applies only to goods set out in Annex 308.1 of NAFTA.

13. Preference Criterion F applies to certain agricultural goods described in Annex 703.2 of NAFTA. These goods must originate under the rules of origin and qualify under the requirements of Annex 703.2.

Other Fields

14. Where the exporter of the goods is also the producer of the goods, then "Yes" must be indicated in field 8. Where the exporter is not the producer of the goods then "No" must indicated in field 8 and qualified by a (1), (2) or (3) as set out in the instructions on the reverse of Form B232.

15. Where a good described in field 5 is subject to a regional value content requirement and that requirement has been calculated according to the net cost method, then "NC" must be indicated in field 9. Otherwise indicate "NO". Furthermore, where the regional value content has been calculated over a period of time, the beginning and ending dates must be indicated using the day-month-year format for the period.

16. In field 10 indicate the country of origin (CA, MX or US) of the goods as determined by the NAFTA Rules of Origin Regulations. For textile and apparel goods, the country of origin is determined by the application of the NAFTA Country of Origin Marking Rules.

17. All boxes in field 11 must be completed clearly and in accordance with the instructions on the reverse of Form B232. Only those officials who have the legally vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign a certificate. If a third party has completed and signed the certificate on behalf of the exporter or producer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of customs authorities that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.

Appendix B – Free Trade Agreement, page 1 of 2

Free Trade Agreement, page 2 of 2

Appendix B – CIFTA Certificate of Origin

General Guidelines

1. The CIFTA Certificate of Origin (Form B239) is uniform among Canada, Israel, and other CIFTA beneficiaries and is acceptable for use by any Party to CIFTA.

2. All references to the Rules of Annex 3.1 of CIFTA are to be interpreted as meaning the rules set out in the CIFTA Rules of Origin Regulations, as set out in Part II of the Canada Gazette (SOR/97-63 as amended by SOR/2002-252). The rules are often referred to as the "specific rules or tariff change rules."

3. Blanket certification is a process of certifying multiple shipments of identical goods on one certificate. The period for which a blanket certificate may apply is the period set out in field 2 up to a maximum of 12 months.

4. It is the exporter's responsibility to ensure that the description of goods in field 5 covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.

5. In most cases, identifying the tariff classification to the six-digit subheading in field 6 is adequate. However, where the goods qualify as originating under preference criterion B and the specific rule requires a change at the eight-digit level, the eight-digit tariff item number must be identified in this field.

Preference Criteria

6. Field 7 covers the "preference criteria." The five criteria are based on the rules of origin found in Chapter 3 and Annex 3.1 of CIFTA. The goods must meet one of these criteria to qualify as originating and eligible for preferential tariff treatment.

7. Preference criterion A refers to goods that are wholly obtained or produced within the CIFTA countries. The definition for "goods wholly obtained or produced" is found in Article 3.13 of CIFTA. The purchase of these goods in the territory of either of the CIFTA countries does not render these goods wholly obtained; they must be extracted, grown, or harvested in the territory, or meet the other conditions of Article 3.13.

8. For the purposes of criteria B through E, US materials that are considered to be originating under the US-Israel Free Trade Agreement are considered to be originating materials under CIFTA when used in the production of goods in Canada that are subsequently exported to Israel.

9. If goods are claimed to be originating under preference criterion B, and there are multiple non-originating materials, each material must undergo the tariff classification change, in the CIFTA territory, specified in the applicable rule of Annex 3.1. Note that the de minimus provision (Article 3.12 of CIFTA) may apply in certain cases. Exporters must keep a record of the tariff classification of non-originating materials in the event it is required for verification of the origin of the goods.

10. Goods claimed to be originating under preference criterion C are goods produced entirely in the territory of one or both of the parties that have satisfied the requirements set out in the rule for the goods in Annex 3.1, where no change in tariff classification is required.

11. Goods claimed to be originating under preference criterion D are goods produced entirely from originating materials. Such goods may contain materials that are

  • (a) wholly obtained or produced, pursuant to the definition in Article 3.13 of CIFTA,and/or
  • (b) originating in their own right, under the rules of origin as sufficient processing has occurred in the territory, even though they contain non-originating materials.

12. Preference criterion E does not apply to goods of Chapters 61 to 63 of the Harmonized System.

Other Fields

13. Where the exporter of the goods is also the producer of the goods, then "Yes" must be indicated in field 8. Where the exporter is not the producer of the goods then "No" must indicated in field 8 and qualified by a (1) or (2) as set out in the instructions on the reverse of Form B239.

14. Field 9 must be completed where the certificate is not a blanket certificate.

15. All boxes in field 10 must be completed clearly and in accordance with the instructions on the reverse of Form B239. Only those officials who have the legally vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign a certificate. If a third party has completed and signed the certificate on behalf of the exporter, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of customs authorities that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.

Appendix C – Canada-Chile Trade Agreement, page 1 of 2

Canada-Chile Trade Agreement, page 2 of 2

Appendix C – CCFTA Certificate of Origin

General Guidelines

1. The CCFTA Certificate of Origin (Form B240) is uniform between Canada and Chile and is acceptable for use in either country.

2. All references to the Rules of Annex D-01 of CCFTA are to be interpreted as meaning the rules set out in the Canada-Chile Free Trade Agreement Rules of Origin Regulations as found in Part II of the Canada Gazette (SOR/97-340 as amended by SOR/2001-108). The rules are often referred to as the "specific rules or tariff change rules."

3. For Canadian exporters or businesses, the legal identification number referred to in fields 1, 3, and 4 is the employer number assigned by the Canada Revenue Agency (CRA) or, if not available, the importer/exporter number, assigned by the Canada Border Services Agency (CBSA).

4. Blanket certification is a process of certifying multiple shipments of identical goods on one certificate. The period for which a blanket certificate may apply is the period set out in field 2 up to a maximum of 12 months.

5. It is the exporter's responsibility to ensure that the description of goods in field 5 covers only those goods which qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference origin criteria) must be described separately.

6. In most cases, identifying the tariff classification to the six-digit subheading in field 6 is adequate. However, where the goods qualify as originating under preference criterion B and the specific rule requires a change at the eight-digit level, the eight-digit tariff item number must be identified in this field.

Preference Criteria

7. Field 7 covers the "preference criteria." The four criteria are based on the rules of origin found in Chapter D, Annex D-01 of CCFTA. The goods must meet one of these criteria to qualify as originating and eligible for preferential tariff treatment.

8. Preference criterion A refers to goods that are wholly obtained or produced within the CCFTA territories. The definition for "goods wholly obtained or produced" is found in Article D-16 of CCFTA. The purchase of these goods in the territory of either of the CCFTA countries does not render these goods wholly obtained; they must be extracted, grown, or harvested in the territory or meet the other conditions of Article D-16.

9. If goods are claimed to be originating under preference criterion B, and there are multiple non-originating materials, each material must undergo the tariff classification change specified in the applicable rule of Annex D-01. Note that the de minimis provision (Article D-05 of CCFTA) may apply in certain cases. Exporters must keep a record of the tariff classification of nonoriginating materials in the event it is required for verification of the origin of the goods.

10. Goods claimed to be originating under preference criterion C are goods produced entirely from originating materials. Such goods may contain materials that are:

  • (a) wholly obtained or produced, pursuant to the definition in Article D-16 of CCFTA, and/or
  • (b) originating in their own right, under the rules of origin as sufficient processing has occurred in the territory, even though they contain non-originating materials.

11. Preference Criterion D does not apply to goods of Chapters 61 to 63 of the Harmonized System.

Other Fields

12. Where the exporter of the goods is also the producer of the goods, then "Yes" must be indicated in field 8. Where the exporter is not the producer of the goods then "No" must indicated in field 8 and qualified by a (1), (2) or (3) as set out in the instructions on the reverse of Form B240.

13. Where a good described in field 5 is subject to a regional value content requirement and that requirement has been calculated according to the net cost method, then "NC" must be indicated in field 9. Otherwise indicate "NO". Furthermore, where the regional value content has been calculated over a period of time, the beginning and ending dates must be indicated using the day-month-year format for the period.

14. In field 10 indicate "CA" for all originating goods exported to Chile.

15. All boxes in field 11 must be completed clearly and in accordance with the instructions on the reverse of Form B240. Only those officials who have the legally vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign a certificate. If a third party has completed and signed the certificate on behalf of the exporter or producer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of customs authorities that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.

Appendix D, Canada-Costa Rica Free Trade Agreement, page 1 of 2

Canada-Costa Rica Free Trade Agreement, page 2 of 2

Appendix D – CCRFTA Certificate of Origin

General Guidelines

1. The CCRFTA Certificate of Origin (Form B246) is uniform between Canada and Costa Rica and is acceptable for use in either country.

2. All references to the Rules of Annex IV.1 of CCRFTA are to be interpreted as meaning the rules set out in D11-5-3, Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin Regulations. The rules are often referred to as the "specific rules or tariff change rules."

3. For Canadian exporters or businesses, the legal identification number referred to in fields 1, 3, and 4 is the employer number assigned by the Canada Revenue Agency (CRA) or, if not available, the importer/exporter number, assigned by the Canada Border Services Agency (CBSA).

4. Blanket certification is a process of certifying multiple shipments of identical goods on one certificate. The period for which a blanket certificate may apply is the period set out in field 2 up to a maximum of 12 months.

5. It is the exporter's responsibility to ensure that the description of goods in field 5 covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.

6. In most cases, identifying the tariff classification to the six-digit subheading in field 6 is adequate. However, where the goods qualify as originating under preference criterion B and the specific rule requires a change at the eight-digit level, the eight-digit tariff item number must be identified in this field.

Preference Criteria

7. Field 7 covers the "preference criteria." The four criteria are based on the rules of origin found in Chapter IV, Annex IV.1 of CCRFTA. The goods must meet one of these criteria to qualify as originating and eligible for preferential tariff treatment. For further information on the rules of origin, refer to Memorandum D11-5-3, Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin.

8. Preference criterion A refers to goods that are wholly obtained or produced within the CCRFTA territories. The definition for "goods wholly obtained or produced" is found in Article IV.15 of CCRFTA. The purchase of these goods in the territory of either of the CCRFTA countries does not render these goods wholly obtained; they must be extracted, grown, or harvested in the territory or meet the other conditions of Article IV.15.

9. If goods are claimed to be originating under preference criterion B, and there are multiple non-originating materials, each material must undergo the tariff classification change specified in the applicable rule of Annex IV.1. Note that the de minimus provision (Article IV.4 of CCRFTA) may apply in certain cases. Exporters must keep a record of the tariff classification of non-originating materials in the event it is required for verification of the origin of the goods.

10. Goods claimed to be originating under preference criterion C are goods produced entirely from originating materials. Such goods may contain materials that are:

  • (a) wholly obtained or produced, pursuant to the definition in Article IV.15 of CCRFTA, and/or
  • (b) originating in their own right under the rules of origin as sufficient processing has occurred in the territory, even though they contain non-originating materials.

11. Preference Criterion D does not apply to goods of Chapters 61 to 63 of the Harmonized System.

Other Fields

12. Where the exporter of the goods is also the producer of the goods, then "Yes" must be indicated in field 8. Where the exporter is not the producer of the goods then "No" must indicated in field 8 and qualified by a (1), (2) or (3) as set out in the instructions on the reverse of Form B246.

13. Where a good described in field 5 is subject to a regional value content requirement, and that requirement has been calculated according to the net cost method, then "NC" must be indicated in field 9. Otherwise indicate "TV" if the transaction method was used. Furthermore, where the regional value content has been calculated over a period of time and the net cost method is used, the beginning and ending dates must be indicated using the day-month-year format for the period.

14. If the origin of the goods has been determined using accumulation, de minimus or fungibility this information must be indicated in field 10 as set out in the instructions on the reverse side of Form B246.

15. Where additional information about the goods is available, (such as an advance ruling) details about this information may be set out in field 11 in accordance with the instructions set out on the reverse of Form B246.

16. All boxes in field 12 must be completed clearly and in accordance with the instructions on the reverse of Form B246. Only those officials who have the legally vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign a certificate. If a third party has completed and signed the certificate on behalf of the exporter or producer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of customs authorities that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.

Appendix E

NAFTA – Statement of Origin for Commercial Importations of Less Than CAN$1,600

I certify that the goods referenced in this invoice/sales contract originate under the rules of origin specified for these goods in the North American Free Trade Agreement (NAFTA), and that further production or any other operation outside the territories of the Parties has not occurred subsequent to production in the territories.

NAME:                             

TITLE:                             

COMPANY:                             

STATUS: EXPORTER                              PRODUCER                             OF THE CERTIFIED GOODS

TELEPHONE:                              FAX:                             

COUNTRY OF ORIGIN: UNITED STATES                              MEXICO                              MEXICO AND UNITED STATES                             

(For purposes of determining the applicable preferential rate of duty as set out in Annex 302.2, in accordance with the marking rules or in each Party's schedule of tariff elimination.)

SIGNATURE:                             

DATE:                             

Appendix F

CCRFTA – Statement of Origin for Commercial Importations of Less Than CAN$1,600

I certify that the goods referenced in this invoice/sales contract originate under the rules of origin specified for these goods in the Canada Costa-Rica Free Trade Agreement (CCRFTA), and that further production or any other operation outside the territories of the parties has not occurred subsequent to production in the territories.

SIGNATURE:                             

DATE:                             

References

Issuing office Origin and Valuation Division
Trade Programs Directorate
Headquarters file n/a
Legislative references Customs Act, s. 97.1
P.C.2004-122, May 11, 2004
Other references D11-4-2, D11-4-13, D11-4-22, D11-5 series, D17-1-1, D20-1-5
Superseded memoranda D D11-4-14 dated July 15, 1998