CUSMA Tariff Preference Regulations: SOR/2020-157
Canada Gazette, Part II, Volume 154, Number 15
Registration
SOR/2020-157 June 30, 2020
CUSTOMS TARIFF
P.C. 2020-513 June 29, 2020
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 CUSMA Tariff Preference Regulations.
CUSMA Tariff Preference Regulations
Interpretation
Definitions
1 The following definitions apply in these Regulations.
- Act means the Customs Tariff. (Loi)
- CUSMA country means a party to the Canada–United States–Mexico Agreement. (pays ACEUM)
- 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 good has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (marchandise originaire)
- originating material has the same meaning as in subsection 1(1) of the CUSMA Rules of Origin Regulations. (matière originaire)
Shipment
United States Tariff
Goods produced in the United States
2 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the United States Tariff if the United States was the country in which the last production process, other than a minimal operation, occurred and
- (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA 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 a country that is not a CUSMA 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 before 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.
Additional condition
(2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in the United States with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in the United States or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.
Goods produced in Canada
3 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from the United States are entitled to the benefit of the United States Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and
- (a) the goods are shipped to Canada from the United States without transhipment through a country other than Mexico, 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 before the importation of the goods; or
- (b) the goods are shipped to Canada through a country other than Mexico and the importer provides, when requested by an officer,
- (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment before 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.
Additional condition
(2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.
Mexico Tariff
Goods produced in Mexico
4 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from a CUSMA country are entitled to the benefit of the Mexico Tariff if Mexico was the country in which the last production process, other than a minimal operation, occurred and
- (a) the goods are shipped to Canada from a CUSMA country without transhipment through a country that is not a CUSMA 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 before the importation of the goods; or
- (b) the goods are shipped to Canada through a country that is not a CUSMA 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 before 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.
Additional condition
(2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Mexico with originating materials of the United States are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Mexico or Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.
Goods produced in Canada
5 (1) For the purposes of paragraph 24(1)(b) of the Act, originating goods exported from Mexico are entitled to the benefit of the Mexico Tariff if Canada was the country in which the last production process, other than a minimal operation, occurred and
- (a) the goods are shipped to Canada from Mexico without transhipment through a country other than the United States, 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 before the importation of the goods; or
- (b) the goods are shipped to Canada through a country other than the United States 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.
Additional condition
(2) Despite subsection (1), originating goods that are classified under the subheadings set out in the schedule and that were produced in Canada with originating materials of Mexico are entitled to the benefit of the tariff referred to in subsection (1) only if they satisfy, in Canada, the change in tariff classification that is identified opposite their subheading set out in the schedule.
Coming into Force
S.C. 2020, c. 1
6 These Regulations come into force on the day on which section 190 of the Canada–United States–Mexico Agreement Implementation Act comes into force, but if they are registered after that day, they come into force on the day on which they are registered.
SCHEDULE
(Subsections 2(2), 3(2), 4(2) and 5(2))
Tariff Classification in the List of Tariff Provisions
| Subheading | Change in Classification |
|---|---|
| 1701.12 | a change from any other chapter |
| 1701.13 | a change from any other chapter |
| 1701.91 | a change from any other chapter |
| 1701.99 | a change from any other chapter |
| 1702.90 | a change from any other chapter |
| 1806.10 | a change from any other heading except heading 17.01 |
| 2106.90 | a change from any other chapter except Chapter 17 |
N.B. The Regulatory Impact Analysis Statement for these Regulations appears following SOR/2020-154, Order Repealing Certain Orders Made Under the Customs Tariff (CUSMA).