CANADA-PERU FREE TRADE AGREEMENT CERTIFICATE OF ORIGIN

The CPFTA certificate of origin (form BSF267) has been published. Qualifying goods made in Peru imported on or after August 1, 2009 are duty-free into Canada if a valid form is on file and the goods are shipped from Peru.

Please note the following instructions:

Description of Goods Field 5: Provide a full description containing sufficient detail to relate the goods to the invoice description and to the Harmonized System (HS) description. If the certificate covers a single shipment, it should also list the quantity and unit of measurement, including the series number, if possible.

Preference Criterion Field 7: For each product included on the certificate of origin, state which rule of origin applies by entering the appropriate preference criterion code (A to D). In order to be entitled to preferential tariff treatment, each product listed on the certificate of origin must meet at least one of the following criteria:

  • A – The goods are “wholly obtained or produced entirely” in the territory of one or both of the Parties. NOTE: The purchase of a good in the territory does not necessarily render it “wholly obtained or produced entirely”.
  • B – The goods are produced entirely in the territory of one or both of the Parties and satisfy the product specific rule of origin that applies to its tariff (HS) classification. Some rules also require a value test.
  • C – The goods are produced entirely in the territory of one or both of the Parties exclusively from originating materials. All materials used in the production of the good must qualify as ‘originating” by meeting the applicable rules of origin.
  • D – The goods are produced entirely in the territory of one or both of the Parties but do not meet the applicable rule of origin because certain non-originating materials do not undergo the required change in tariff classification. The goods do satisfy the value test. NOTE: This criterion only applies when the goods and the non-originating materials are classified in the same sub-heading.
Value Test Field 9: Only when the good is subject to a value test, indicate “NC” if the value test is based on the net cost or “TV” if the value test is based on the transaction value. If the value test is based on the net cost of the good over a period of time, also identify the beginning and ending dates (YYYY/MM/DD) of that period. Certification Field 13: This field must be completed, signed and dated by the exporter. When the certificate is completed by the producer for use by the exporter, it must be completed, signed and dated by the producer. The date must be the date the certificate was completed and signed.

The CPFTA certificate of origin form BSF267 is available at:

www.cbsa-asfc.gc.ca/publications/forms-formulaires/bsf267-eng.pdf

Additional guidance on the completion of this form can be obtained from our technical consultants.