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Version of document from 2018-12-30 to 2024-11-26:

CPTPP Tariff Preference Regulations

SOR/2018-223

CUSTOMS TARIFF

Registration 2018-10-30

CPTPP Tariff Preference Regulations

P.C. 2018-1325 2018-10-29

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 CPTPP Tariff Preference Regulations.

Interpretation

 The following definitions apply in these Regulations.

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

originating means qualifying as originating in the territory of a Party under the rules of origin set out in the CPTPP Rules of Origin Regulations. (originaire)

Shipment

 For the purposes of paragraph 24(1)(b) of the Customs Tariff, originating goods exported from a CPTPP country are entitled to the benefit of a CPTPP tariff set out in section 3 if

  • (a) the goods are shipped to Canada from a CPTPP country without shipment through another country that is not a CPTPP 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 another country that is not a CPTPP 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 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.

Applicable Preferential Tariff

  •  (1) Subject to subsection (2), goods that meet the requirements of section 2 are eligible for any of the following tariffs:

    • (a) the CPTPP tariff applicable to the CPTPP country in which the last production process, other than a minimal operation, occurred;

    • (b) the highest rate of the CPTPP tariffs applicable to the CPTPP country in which a production process occurred; or

    • (c) the highest rate of the CPTPP tariffs applicable to any CPTPP country.

  • (2) The CPTPP tariffs referred to in paragraphs (1)(a) to (c) are the CPTPP tariffs applicable to a CPTPP country set opposite the reference to that country in the column “Tariff Treatment / Other” in the List of Countries set out in the schedule to the Customs Tariff.

Coming into Force

Footnote * These Regulations come into force the day on which section 43 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act, chapter 23 of the Statutes of Canada 2018, 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 December 30, 2018, see SI/2018-101 and SI/2018-108.]


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