General Preferential Tariff, General Preferential Tariff Plus and Least Developed Country Tariff Rules of Origin Regulations: SOR/2023-210
Canada Gazette, Part II, Volume 157, Number 22
Registration
SOR/2023-210 October 6, 2023
CUSTOMS TARIFF
P.C. 2023-1016 October 6, 2023
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed General Preferential Tariff, General Preferential Tariff Plus and Least Developed Country Tariff Rules of Origin Regulations under subsection 16(2)footnote a of the Customs Tariff footnote b.
General Preferential Tariff, General Preferential Tariff Plus and Least Developed Country Tariff Rules of Origin Regulations
Interpretation
Definitions
1 The following definitions apply in these Regulations.
- beneficiary country
- means a country or territory that is a beneficiary of the General Preferential Tariff. (pays bénéficiaire)
- beneficiary-plus country
- means a country or territory that is a beneficiary of the General Preferential Tariff Plus. (pays bénéficiaire plus)
- fabric
- means any good referred to in heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.09 through 53.11, 54.07 through 54.08, 55.12 through 55.16, 58.01 through 58.07, 58.09 through 58.11, 59.01 through 59.11 or 60.01 through 60.06 of the List of Tariff Provisions. (tissu)
- least developed country
- means a country or territory that is a beneficiary of the Least Developed Country Tariff. (pays parmi les moins développés)
Origin of Goods
General
2 A good originates in a beneficiary country, beneficiary-plus country or least developed country if the good is
- (a) a mineral product extracted from the soil or the seabed of the country;
- (b) a vegetable product harvested in the country;
- (c) a live animal born and raised in the country;
- (d) a good obtained in the country from a live animal;
- (e) a good obtained from hunting or fishing in the country;
- (f) a good obtained from sea fishing or any other marine good taken from the sea by a vessel of the country;
- (g) a good produced on board a factory ship of the country exclusively from a good referred to in paragraph (f);
- (h) waste and scrap derived from manufacturing operations of the country;
- (i) a used good of the country imported into Canada for use only for the recovery of raw materials; or
- (j) a good produced in the country exclusively from a product or good referred to in any of paragraphs (a) to (h).
Beneficiary country or beneficiary-plus country
3 (1) Goods, other than those set out in Chapters 61 to 63 of the List of Tariff Provisions, originate in a beneficiary country or beneficiary-plus country if the value of the materials, parts or products originating outside that country or in an undetermined location and used in the manufacture or production of the goods is no more than 40% of the ex-factory price of the goods as packed for shipment to Canada.
Deemed origin
(2) For the purpose of subsection (1),
- (a) the following are deemed to have originated in the beneficiary country:
- (i) any materials, parts or products that were used in the manufacture or production of the goods referred to in that subsection and that originated in any other beneficiary country or Canada, and
- (ii) any packing required for the transportation of the goods referred to in that subsection, not including packing in which the goods are ordinarily sold for consumption in the beneficiary country; and
- (b) the following are deemed to have originated in the beneficiary-plus country:
- (i) any materials, parts or products that were used in the manufacture or production of the goods referred to in that subsection and that originated in any other beneficiary-plus country, any beneficiary country or Canada, and
- (ii) any packing required for the transportation of the goods referred to in that subsection, not including packing in which the goods are ordinarily sold for consumption in the beneficiary-plus country.
Chapter 61 and 62 goods
(3) Goods set out in Chapters 61 and 62 of the List of Tariff Provisions originate in a beneficiary country or in a beneficiary-plus country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country or beneficiary-plus country.
Chapter 63 goods
(4) Goods set out in Chapter 63 of the List of Tariff Provisions originate in a beneficiary country or in a beneficiary-plus country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country or beneficiary-plus country from fabric produced in any beneficiary country, beneficiary-plus country or Canada.
Fabric or parts that determine tariff classification
(5) For the purpose of determining whether a good set out in Chapters 61 to 63 of the List of Tariff Provisions originates in a beneficiary country or in a beneficiary-plus country, subsections (3) and (4) apply only to the fabric or the parts knit to shape that determine the tariff classification of the good, identified in accordance with the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Customs Tariff.
Least developed country
4 (1) Goods, other than those set out in Part A1, A3 or B of the schedule, originate in a least developed country if the value of the materials, parts or products originating outside that country or in an undetermined location and used in the manufacture or production of the goods is no more than 80% of the ex-factory price of the goods as packed for shipment to Canada.
Deemed origin
(2) For the purpose of subsection (1), the following are deemed to have originated in the least developed country:
- (a) any materials, parts or products that were used in the manufacture or production of the goods referred to in that subsection and that originated in any other least developed country or Canada; and
- (b) any packing required for the transportation of the goods referred to in that subsection, not including packing in which the goods are ordinarily sold for consumption in the least developed country.
Part A1 or A2 goods
(3) Goods set out in Part A1 or A2 of the schedule originate in a least developed country if they are cut, or knit to shape, and sewn or otherwise assembled in that least developed country.
Part A3 goods
(4) Goods set out in Part A3 of the schedule originate in a least developed country if they are sewn or otherwise assembled in that least developed country.
Part B goods
(5) Goods set out in Part B of the schedule originate in a least developed country if they are cut, or knit to shape, and sewn or otherwise assembled in that least developed country from fabric produced in any least developed country or Canada.
Fabric or parts that determine tariff classification
(6) For the purpose of determining whether a good set out in Part A1, A2, A3 or B of the schedule originates in a least developed country, subsections (3) to (5) apply only to the fabric or the parts knit to shape that determine the tariff classification of the good, identified in accordance with the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Customs Tariff.
Retention of originating status
5 When a good that qualifies as originating is transported outside a beneficiary country, beneficiary-plus country or least developed country, the good retains its originating status only if
- (a) the good remains under customs control outside the beneficiary country, beneficiary-plus country or least developed country; and
- (b) the good does not undergo any further production or other operation outside the beneficiary country, beneficiary-plus country or least developed country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the good to Canada or to preserve it in good condition.
Separate consideration
6 (1) For the purpose of determining the origin of goods, each good in a shipment must be considered separately, except that
- (a) if a group, set or assembly of goods is classified in one tariff item, the group, set or assembly is considered to be one good; and
- (b) tools, parts and accessories are considered to form a whole with a good if
- (i) they are imported with the good,
- (ii) they constitute the equipment customarily included in the sale of a good of that kind, and
- (iii) their price is included in that of the good and no separate charge is made.
Unassembled goods
(2) An unassembled good whose components are imported in more than one shipment because it is not feasible for transport or production reasons to import them in one shipment is considered to be one good.
Direct Shipment
General Preferential Tariff
7 (1) Goods are entitled to the General Preferential Tariff only if they are shipped directly to Canada, with or without transhipment, from a beneficiary country.
General Preferential Tariff Plus
(2) Goods are entitled to the General Preferential Tariff Plus only if they are shipped directly to Canada, with or without transhipment, from a beneficiary-plus country.
Least Developed Country Tariff
(3) Goods are entitled to the Least Developed Country Tariff only if they are shipped directly to Canada, with or without transhipment, from a least developed country.
Repeal
8 The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations footnote 1 are repealed.
Coming into Force
January 1, 2025
9 These Regulations come into force on January 1, 2025.
SCHEDULE
(Section 4)
PART A1
Apparel
Goods referred to in headings 61.01 and 61.02, subheadings 6103.10, 6103.22, 6103.23, 6103.29, 6103.31, 6103.32, 6103.33, 6103.39, 6103.41, 6103.49, 6104.13, 6104.19, 6104.22, 6104.23, 6104.29, 6104.31, 6104.32, 6104.33, 6104.39, 6104.41, 6104.42, 6104.43, 6104.44, 6104.49, 6104.51, 6104.52, 6104.53, 6104.59, 6104.61 and 6104.69, headings 61.05, 61.06, 61.07 and 61.08, tariff item Nos. 6110.11.90, 6110.12.90 and 6110.19.90, subheadings 6110.20, 6110.30 and 6110.90, heading 61.12, tariff item No. 6113.00.90, heading 61.14, tariff item Nos. 6115.10.10 and 6115.10.99, subheadings 6115.21, 6115.22, 6115.30, 6115.95, 6115.96 and 6115.99, tariff item Nos. 6117.10.90 and 6117.80.90, heading 62.01, subheadings 6202.20, 6202.30 and 6202.40, tariff item No. 6202.90.90, subheadings 6203.11, 6203.12, 6203.19, 6203.22, 6203.23, 6203.29, 6203.31, 6203.32, 6203.33, 6203.39, 6203.41, 6203.49, 6204.11, 6204.12, 6204.13, 6204.19, 6204.21, 6204.22, 6204.23, 6204.29, 6204.31, 6204.32, 6204.33, 6204.39, 6204.41, 6204.42, 6204.43, 6204.44, 6204.51, 6204.52, 6204.53, 6204.59, 6204.61, 6204.69, 6205.20, 6205.30, 6206.20, 6206.30, 6206.40, 6206.90, 6207.11, 6207.19, 6207.21, 6207.22, 6207.91, 6207.99, 6208.11, 6208.19, 6208.21, 6208.22, 6208.91 and 6208.92, tariff item Nos. 6210.10.90, 6210.20.90, 6210.30.90, 6210.40.90 and 6210.50.90, subheading 6211.11, tariff item No. 6211.12.90, subheadings 6211.20, 6211.32 and 6211.33, tariff item No. 6211.39.10, subheading 6211.42, tariff item Nos. 6211.43.90 and 6211.49.99, heading 62.12, tariff item Nos. 6213.90.90, 6214.20.90 and 6214.30.90, subheadings 6214.40, 6214.90, 6215.20, 6215.90, 6217.10 and 6217.90 and tariff item Nos. 9619.00.23, 9619.00.24, 9619.00.25 and 9619.00.29.
PART A2
Other Apparel
Goods referred to in tariff item Nos. 6110.11.10, 6110.12.10 and 6110.19.10, heading 61.11, tariff item Nos. 6113.00.10 and 6113.00.20, subheadings 6115.94, 6116.10, 6116.91, 6116.92, 6116.93 and 6116.99, tariff item Nos. 6117.10.10 and 6117.80.10, subheading 6117.90, tariff item No. 6202.90.10, subheadings 6204.49, 6205.90, 6206.10, 6207.29, 6208.29 and 6208.99, heading 62.09, tariff item Nos. 6210.10.10, 6210.20.10, 6210.30.10, 6210.40.10, 6210.50.10, 6211.12.10, 6211.43.10 and 6211.49.10, subheading 6213.20, tariff item No. 6213.90.10, subheading 6214.10, tariff item Nos. 6214.20.10 and 6214.30.10, subheadings 6215.10 and 6216.00, tariff item No. 9619.00.10 and heading 99.85, as it pertains to clerical or ecclesiastical garments, vestments or accessories (not including footwear and headgear).
PART A3
T-Shirts and Certain Pants
Goods referred to in subheadings 6103.42, 6103.43, 6104.62, 6104.63, 6109.10, 6109.90, 6203.42, 6203.43, 6204.62 and 6204.63.
PART B
Made Up Textile Articles
Goods referred to in subheadings 6301.10, 6301.30, 6302.10, 6302.21, 6302.22, 6302.29, 6302.31, 6302.32, 6302.39, 6302.40, 6302.51, 6302.53, 6302.59, 6302.60, 6302.91, 6302.93 and 6302.99, heading 63.03, subheadings 6304.11, 6304.19 and 6304.20, tariff item Nos. 6304.91.90, 6304.92.90, 6304.93.90 and 6304.99.90, subheadings 6305.20, 6305.32, 6305.33 and 6305.39, tariff item Nos. 6307.10.90, 6307.90.40, 6307.90.93 and 6307.90.99, heading 63.08 and tariff item No. 6309.00.90.
N.B. The Regulatory Impact Analysis Statement for these Regulations appears following SOR/2023-207, General Preferential Tariff Withdrawal and Extension (2023 GPT Review) Order.