Rules of Origin for the New Zealand and Australia Tariff Treatments
Memorandum D11-4-6

Ottawa,

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In Brief

1. This memorandum has been revised in order to provide a link to the official version of the Australia Tariff and New Zealand Tariff Rules of Origin Regulations. The Australia Tariff and New Zealand Tariff Rules of Origin Regulations are no longer fully excerpted in this memorandum.

2. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

This memorandum contains a link to the official version of the Australia Tariff and New Zealand Tariff Rules of Origin Regulations. The memorandum also contains guidelines regarding the proof of origin and shipping requirements for the New Zealand tariff treatment (NZT) and Australia tariff treatment (AUT).

Regulations

The official version of the Australia Tariff and New Zealand Tariff Rules of Origin Regulations may be found on the Department of Justice website at:
http://laws-lois.justice.gc.ca/eng/regulations/SOR-98-35/page-1.html#h-1.

Guidelines and General Information

Rules of Origin – New Zealand

1. To qualify for the rates of duty accorded to New Zealand, at least 50% of the cost of production of the goods must be incurred in New Zealand or Canada or both.

2. Cost of production includes:

3. The goods must be finished in New Zealand in the form in which they were imported into Canada.

Proof of Origin - New Zealand

4. Proof of origin for NZT treatment must be presented in the form of:

5. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations as found in D11-4-2.

Shipping Requirements - New Zealand

6. The goods must be shipped directly from New Zealand to a consignee in Canada on a through bill of lading (TBL).

7. Transhipment is allowed provided:

Rules of Origin - Australia

8. To qualify for the rates of duty accorded to Australia, at least 50% of the cost of production of the goods must be incurred in Australia or Canada or both.

9. Cost of production includes:

10. The goods must be finished in Australia in the form in which they were imported into Canada.

Proof of Origin - Australia

11. Proof of origin for AUT treatment must be presented in the form of:

12. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations as found in D11-4-2.

Shipping Requirements - Australia

13. The goods must be shipped directly from Australia to a consignee in Canada on a through bill of lading (TBL).

14. Transhipment is allowed provided:

Additional Information

10. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.

Appendix

sample of Canada Customs Invoice

References

Issuing office:
Trade Programs Directorate
Headquarters file:
n/a
Legislative references:
Customs Tariff
Order in Council P.C. 1997-2006,
Other references:
D11-4-2
Superseded memorandum D:
D11-4-6,
Date modified: