Proof of Origin of Imported Goods Regulations

4 (1) For the purposes of this section, beneficiary country means a country the goods of which have been extended the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff.

(2) Subject to subsections (3) to (5), where the benefit of the General Preferential Tariff, Commonwealth Caribbean Countries Tariff or Least Developed Country Tariff is claimed for goods, the importer or owner of the goods shall, for the purposes of section 35.1 of the Act, furnish to an officer, as proof of origin, at the times set out in section 13, the prescribed form completed in English or French and signed by the exporter in the beneficiary country.

(3) The importer and owner of goods that originate in a beneficiary country, other than textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff, are exempt from the requirements of subsection 35.1(1) of the Act, if the importer or owner

• (a) furnishes to an officer, at the times set out in section 13, an exporter’s statement of origin in the form set out in the schedule, completed in English or French and signed by the exporter in the beneficiary country; or

• (b) declares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possession

  • (i) the completed and signed prescribed form referred to in subsection (2), or

  • (ii) an exporter’s statement of origin referred to in paragraph (a).

(3.1) The importer and owner of textile and apparel goods that originate in a country the goods of which have been extended the benefit of the Least Developed Country Tariff are exempt from the requirements of subsection 35.1(1) of the Act if the importer or owner declares to an officer in writing, at the time set out in paragraph 13(a), that it has in its possession the completed and signed prescribed form referred to in subsection (2).

(4) The importer and owner of casual goods are exempt from the requirements of subsection 35.1(1) of the Act if

• (a) there is no evidence that the goods originate in a country other than a beneficiary country;

• (b) the goods are imported in a traveller’s baggage or consigned from an individual in the beneficiary country to an individual in Canada; and

• (c) the goods are declared at the time of importation as not intended for resale.

(5) Where the benefit of the General Preferential Tariff is claimed for commercial goods that originate in the People’s Republic of China and the goods are shipped from Hong Kong on a through bill of lading to a consignee in Canada, the importer and owner of those 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 times set out in section 13, a document that is completed in English or French and signed by the exporter in Hong Kong or the producer in the People’s Republic of China, and that indicates that at least 60 per cent of the ex-factory price of the goods is attributable to production in the People’s Republic of China.