FREE TRADE AGREEMENTS & REQUIRED PROOF OF ORIGIN

In Canada, there are 17 tariff treatments, all represented by a code on the Customs Coding Form, B3. Fifteen of the tariff treatments will lower or remove the rate of duty normally payable on imported goods, as a result of a free trade agreement or other preferential treatment Canada provides to beneficiary countries.

The following summarizes preferential tariff treatments currently in place, along with certification requirements.

Australia Tariff (AUT code 04)
Certificate of origin: Not required

New Zealand Tariff (NZT code 05)
Certificate of origin: Not required

Commonwealth Caribbean Countries Tariff (CCCT code 07) *1
Certificate of origin: Form ‘A’ / Exporter’s Statement of Origin

Least Developed Country Tariff (LDCT code 08) *2
Certificate of origin: Form B255 for textiles & apparel; Form ‘A’ or Exporter’s Statement of Origin for everything else

General Preferential Tariff (GPT code 09)
Certificate of origin: Form ‘A’ / Exporter’s Statement of Origin

NAFTA / United States Tariff (UST code 10), Mexico Tariff (MT code 11), Mexico-United States Tariff (MUST code 12)
Certificate of origin: Form B232; for TPL: Exporter’s Certification of Non-Originating Textile Goods

CIFTA / Canada-Israel Agreement Tariff (CIAT code 13)
Certificate of origin: Form B239

CCFTA Chile Tariff (CT code 14)
Certificate of origin: Form B240; for TPL: Exporter’s Certification of Non-Originating Textile Goods

CCRFTA Costa Rica Tariff (CRT code 21)
Certificate of origin: Form B246; for TPL: Exporter’s Certification of Non-Originating Textile Goods

CEFTA Iceland Tariff (IT code 22), Norway Tariff (NT / 23), Switzerland-Liechtenstein Tariff (SLT / 24)
Certificate of origin: EFTA Origin Declaration

CPFTA Peru Tariff (PT code 25)
Certificate of origin: Form BSF267

*1 CCCT applies to 18 countries and territories that benefit from the CARIBCAN program: Anguilla, Antigua and Barbuda, the Bahamas, Barbados, Belize, Bermuda, the British Virgin Islands, the Cayman Islands, Dominica, Grenada, Guyana, Jamaica, Montserrat, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Trinidad and Tobago, and the Turks and Caicos Islands.

*2 LDCT applies to 49 countries listed at:
www.international.gc.ca/trade-agreements-accords-commerciaux/ds/mou.aspx?lang=en

Conditions for goods to benefit from duty-free or reduced tariffs under preferential treatments:

  • They must be eligible (i.e. sufficient manufacturing performed in the country of origin that satisfies the rules of origin),
  • The importer must possess valid proof of origin, normally a certificate of origin signed by the exporter in the beneficiary country, and
  • They must be shipped directly from the beneficiary country with or without transhipment. For goods eligible for CEFTA, they must be shipped from any one of the four beneficiary countries.

Additional information concerning tariff treatments and rules of origin can be obtained from our senior consulting group.