Proof of Origin of Imported Goods Regulations

12.1 (1) Subject to subsections (2) to (4), if the benefit of preferential tariff treatment under CEFTA is claimed for goods, the importer or owner of the goods shall, at the times set out in section 13, furnish to an officer, as proof of origin for the purposes of section 35.1 of the Act, a Certificate of Origin for the goods that is completed in English or French.

(2) The importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner furnishes to an officer, at the time set out in paragraph 13(a), a written and signed declaration in English or French certifying that the goods originate in an EFTA state and that a completed Certificate of Origin is in the importer’s possession.

(3) If the benefit of preferential tariff treatment under CEFTA is claimed for casual goods, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act when the goods are entitled to preferential tariff treatment under CEFTA in accordance with the CEFTA Rules of Origin for Casual Goods Regulations.

(4) If the benefit of preferential tariff treatment under CEFTA is claimed for commercial goods whose estimated value for duty does not exceed $3,300, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act if the goods do not form a part of a series of importations that is undertaken or arranged for the purpose of avoiding the requirements of that subsection.