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

ISSN 2369-2391

Ottawa, Ottawa, February 15, 2018

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In Brief

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

Australia Tariff and New Zealand Tariff Rules of Origin Regulations

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 Regulationsas 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

15. 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.

References

Issuing office
Trade and Anti-dumping Programs Directorate
Headquarters file
 
Legislative references
Australia Tariff and New Zealand Tariff Rules of Origin Regulations
Proof of Origin of Imported Goods Regulations
Other references
D11-4-2
Form CI1
Superseded memorandum D
D11-4-6, April 11, 2013
Date modified: