Proof of Origin of Imported Goods Regulations

6 (1) Subject to subsections (2) to (4), where the benefit of preferential tariff treatment under NAFTA, CCFTA or CCRFTA is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, a Certificate of Origin for the goods, completed in English, French or Spanish.

(2) The importer and owner of goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner furnishes to an officer, at the time prescribed by paragraph 13(a), a written and signed declaration, in English or French, that certifies that the goods originate in the applicable NAFTA country, in Chile or in Costa Rica, as the case may be, and that the completed Certificate of Origin referred to in subsection (1) is in the importer’s possession.

(3) Where the benefit of preferential tariff treatment under NAFTA, CCFTA or CCRFTA is claimed for casual goods, the importer and owner of the casual goods are exempt from the requirements of subsection 35.1(1) of the Act if the casual goods are entitled to preferential tariff treatment under NAFTA pursuant to the NAFTA Rules of Origin for Casual Goods Regulations, preferential tariff treatment under CCFTA pursuant to the CCFTA Rules of Origin for Casual Goods Regulations or preferential tariff treatment under CCRFTA pursuant to the CCRFTA Rules of Origin for Casual Goods Regulations, as the case may be.

(4) Where the benefit of preferential tariff treatment under NAFTA, CCFTA or CCRFTA is claimed for commercial goods that have an estimated value for duty of less than $1,600, the importer and owner of the commercial goods are exempt from the requirements of subsection 35.1(1) of the Act if

• (a) the commercial goods do not form part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Act; and

• (b) the importer or owner of the commercial goods furnishes to an officer, at the times set out in section 13,

  • (i) a commercial invoice for the commercial goods, containing a written and signed statement, in English or French, from the exporter or producer of the commercial goods, that certifies that the commercial goods originate in the applicable NAFTA country, Chile or Costa Rica, as the case may be, or

  • (ii) a written and signed statement, in English or French, from the exporter or producer of the commercial goods, that certifies that the commercial goods originate in the applicable NAFTA country, Chile or Costa Rica, as the case may be.