Guidelines and General Information
General
1. CCCT beneficiary countries can be found in the List of Countries and Applicable Tariff Treatments set out in the schedule of the Customs Tariff.
Rules of Origin
2. To qualify for the preferential tariff treatment accorded to CCCT beneficiary countries, a good must be:
- "wholly obtained or produced" as defined in subsection 2(1) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations (Regulations) or,
- As set out in subsection 2(2) of the Regulations, at least 60% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more beneficiary countries or Canada.
3. The 60% qualifying content may be cumulated from various beneficiary countries or Canada.
4. The goods must be finished in the beneficiary country in the form in which they are imported into Canada.
5. Goods set out in Chapters 61 and 62 of the Customs Tariff originate in a beneficiary country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country.
6. Goods set out in Chapter 63 of the List of Tariff Provisions originate in a beneficiary country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country from fabric produced in any beneficiary country or Canada.
7. For the purpose of determining whether a good set out in Chapters 61 to 63 of the Customs Tariff originates in a beneficiary country, subsections (4) and (5) apply only to the fabric or the parts knit to shape that determine the tariff classification of the good, identified in accordance with the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Customs Tariff.
Proof of Origin
8. For all originating goods from CCCT beneficiary countries, a Form A – Certificate of Origin (Appendix A) or an Exporter's Statement of Origin (Appendix B) must be submitted to the Canada Border Services Agency (CBSA) as proof of origin. The exporter located in the beneficiary country in which the goods were finished must complete and sign the proof of origin as outlined in Section 4 of the Proof of Origin of Imported Goods Regulations.
9. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations. Failure to do so may result in the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish proof of origin upon request.”
Shipping Requirements
10. Goods are entitled to the CCCT treatment only if they are shipped directly to Canada from a beneficiary country, which may include transhipment through intermediate, non-beneficiary countries.
11. In accordance with the Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations, the goods may be shipped directly to Canada from the beneficiary country on a through bill of lading (TBL) or other documentation indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods.
12. An importer may be requested to submit further documentation to substantiate the shipment such as sales order, cargo control documents, etc.
13. In accordance with the above regulations, for the purposes of subsection 17(1) of the Customs Tariff and subsection 2(7) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations, the goods retain their originating status when transported outside a beneficiary country, if:
- The goods remain under customs control outside the beneficiary country;
- there is documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; and
- the goods do not undergo any further production or other operation outside the beneficiary country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the goods to Canada or to preserve them in good condition.
14. Upon request of an officer, importers shall provide a copy of the documents that establish that the goods remained under customs control and did not undergo any further production or other operations while in that other country.
Appendix B – Exporter's Statement of Origin
I certify that the goods described in this invoice or in the attached invoice No. _______were produced in the beneficiary
country of _________________________ and that at least _______% of the ex-factory price of the goods originates in the
beneficiary country/countries of _______________________.
________________________________________________________
Name and title
_________________________________________________________
Corporation name and address
_________________________________________________________
Telephone and fax numbers
_________________________________________________________
Signature and date (day/month/year)
