Apparel and knitted fabric that is cut and sewn in the United States or Mexico may be imported duty-free into Canada if:
- The goods qualify under the rules of origin (yarns and/or fibres originate or are exempt), and are properly certified as originating (on form B232), or
- The goods do not qualify under the rules of origin, but a certificate of eligibility from Foreign Affairs Canada is obtained at time of clearance.
Customs invoices for apparel must show the origins of the finished product, the fabric used to manufacture it, and the yarns used to manufacture the fabric. For goods made from man-made staple and/or cotton, and for knitted fabrics, the origin of the fibre is also required.
To apply duty-free tariff treatment under Tariff Preference Level (TPL), suppliers must complete the certificate of non-originating textile materials. For Mexican origin goods, the original certificate of eligibility (or copy) issued by the Mexican government, must also be provided.