Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

CUSMA Tariff Preference Regulations (SOR/2020-157)

Regulations are current to 2024-05-14 and last amended on 2020-07-01. Previous Versions

CUSMA Tariff Preference Regulations

SOR/2020-157

CUSTOMS TARIFF

Registration 2020-06-30

CUSMA Tariff Preference Regulations

P.C. 2020-513 2020-06-29

Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)Footnote a of the Customs TariffFootnote b, makes the annexed CUSMA Tariff Preference Regulations.

Interpretation

Marginal note:Definitions

 The following definitions apply in these Regulations.

Act

Act means the Customs Tariff. (Loi)

CUSMA country

CUSMA country means a party to the Canada–United States–Mexico Agreement. (pays ACEUM)

minimal operation

minimal operation means any of the following:

  • (a) an operation to ensure the preservation of a good in good condition for the purposes of transport and storage;

  • (b) packaging, re-packaging, breaking up of consignments or putting up a good for retail sale, including placing a good in bottles, cans, flasks, bags, cases or boxes;

  • (c) mere dilution with water or another substance that does not materially alter the characteristics of the good;

  • (d) the collection of goods intended to form sets, assortments, kits or composite goods; and

  • (e) any combination of operations referred to in paragraphs (a) to (d). (activité minimale)

originating good

originating good has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (marchandise originaire)

originating material

originating material has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (matière originaire)

Shipment

United States Tariff

Marginal note:Goods produced in the United States

  •  (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the United States Tariff if the United States was the country in which the last production process, other than a minimal operation, occurred and

    • (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA country, either

      • (i) on a through bill of lading, or

      • (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; or

    • (b) the goods are shipped to Canada through a country that is not a CUSMA country and the importer provides, when requested by an officer,

      • (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and

      • (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.

  • Marginal note:Additional condition

    (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in the United States with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in the United States or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.

Marginal note:Goods produced in Canada

  •  (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from the United States are entitled to the benefit of the United States Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and

    • (a) the goods are shipped to Canada from the United States without transhipment through a country other than Mexico, either

      • (i) on a through bill of lading, or

      • (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or

    • (b) the goods are shipped to Canada through a country other than Mexico and the importer provides, when requested by an officer,

      • (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and

      • (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.

  • Marginal note:Additional condition

    (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.

Mexico Tariff

Marginal note:Goods produced in Mexico

  •  (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the Mexico Tariff if Mexico was the country in which the last production process, other than a minimal operation, occurred and

    • (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA country, either

      • (i) on a through bill of lading, or

      • (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or

    • (b) the goods are shipped to Canada through a country that is not a CUSMA country and the importer provides, when requested by an officer,

      • (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods, and

      • (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.

  • Marginal note:Additional condition

    (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Mexico with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Mexico or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.

Marginal note:Goods produced in Canada

  •  (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from Mexico are entitled to the benefit of the Mexico Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and

    • (a) the goods are shipped to Canada from Mexico without transhipment through a country other than the United States, either

      • (i) on a through bill of lading, or

      • (ii) without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment before the importation of the goods; or

    • (b) the goods are shipped to Canada through a country other than the United States and the importer provides, when requested by an officer,

      • (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods, and

      • (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.

  • Marginal note:Additional condition

    (2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.

Coming into Force

Marginal note:S.C. 2020, c. 1

Footnote * These Regulations come into force on the day on which section 190 of the Canada–United States–Mexico Agreement Implementation Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

  • Return to footnote *[Note: Regulations in force July 1, 2020, see SI/2020-33, amended by SI/2020-46]

SCHEDULE(Subsections 2(2), 3(2), 4(2) and 5(2))

Tariff Classification in the List of Tariff Provisions

SubheadingChange in Classification
1701.12a change from any other chapter
1701.13a change from any other chapter
1701.91a change from any other chapter
1701.99a change from any other chapter
1702.90a change from any other chapter
1806.10a change from any other heading except heading 17.01
2106.90a change from any other chapter except Chapter 17

Date modified: