Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada - United Kingdom Trade Continuity Agreement
Customs Notice 21-08
Ottawa, March 31, 2021
1. This announces the regulatory amendments and new regulations proposed by the Canada Border Services Agency (CBSA) in support of the implementation of the Canada-United Kingdom Trade Continuity Agreement (CUKTCA). It is proposed that these regulatory amendments and new regulations come into force on April 1, 2021, on condition that His Excellency the Administrator of the Government of Canada in Council makes them.
2. Implementation information relating to the CUKTCA can be found in Customs Notice 21-07, Implementation of the Canada - United Kingdom Trade Continuity Agreement.
3. The proposed new regulations and regulatory amendments announced in this Customs Notice will be made in accordance with paragraph 167.1(b) of the Customs Act.
Proposed Regulatory Changes
Certification of Origin of Goods Exported to a Free Trade Partner Regulations
4. It is proposed that section 3 of the Certification of Origin of Goods Exported to a Free Trade Partner Regulations be amended to provide that when goods are exported from Canada to a CUKTCA beneficiary, the certificate be completed in English or French.
Exporters' and Producers' Records Regulations
5. It is proposed that the definition of "advance ruling" set out in the Exporters' and Producers' Records Regulations be amended to include reference to the advance ruling provisions of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA.
Free Trade Agreement Advance Rulings Regulations
6. With respect to the modification or revocation of an advance ruling, it is proposed that subparagraph 14(a)(vi) of the Free Trade Agreement Advance Rulings Regulations be amended to include both reference to goods exported from a CUKTCA beneficiary and reference to Article 2.10 of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) as incorporated by reference in the CUKTCA. It is also proposed that paragraph 14(b) of the Regulations be amended to include a reference to goods exported from a CUKTCA beneficiary and that a new subparagraph be added to that paragraph in order to reference an interpretation agreed to by Canada and a CUKTCA beneficiary regarding Chapter Two of the CETA or the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA. It is further proposed that paragraph 14(h) of the Regulations be amended to include a new subparagraph to the effect that an advance ruling can be modified or revoked in order to conform to a modification of the provisions of Chapter Two of the CETA or the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA.
Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations
7. It is proposed that paragraph 2(b) of the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations be amended to include reference to CUKTCA beneficiaries such that proof of exportation of the goods to a CUKTCA beneficiary be required when accounting for the goods under section 32 of the Customs Act.
Refund of Duties Regulations
8. It is proposed that the title to Part 5.1 of the Refund of Duties Regulations be amended to make reference to CUKTCA beneficiaries. It is also proposed that section 23.1 of the Regulations be amended to the effect that Part 5.1 of the Regulations applies to the granting of a refund of duties paid on goods imported from a CUKTCA beneficiary on or after April 1, 2021, and for which no claim for preferential tariff treatment under the CUKTCA was made at the time the goods were accounted for under subsection 32(1), (3) or (5) of the Customs Act. It is further proposed that paragraph 23.3 of the Regulations (respecting the amount of refund of duties) be amended, in paragraph (b), to refer to the preferential tariff treatment afforded under the CUKTCA.
Proof of Origin of Imported Goods Regulations
9. It is proposed that the Proof of Origin of Imported Goods Regulations be amended in order to:
- (a) require the importer or owner of the goods, for which the benefit of preferential tariff treatment under the CUKTCA is claimed, to furnish to an officer, at the times set out in section 13 of the Regulations, as proof of origin for the purposes of section 35.1 of the Customs Act, a Certificate of Origin for the goods that is completed in English or French;
- (b) exempt the importer and owner of goods from the requirements of subsection 35.1(1) of the Customs Act if the importer or owner furnishes to an officer, at the time prescribed by paragraph 13(a) of the Regulations, a written and signed declaration, in English or French, certifying that the goods originate in a CUKTCA beneficiary and that a completed Certificate of Origin is in the importer's possession;
- (c) exempt the importer and owner of casual goods for which the benefit of the preferential tariff treatment afforded under the CUKTCA is claimed, from the requirements of subsection 35.1(1) of the Customs Act, if the casual goods are entitled to preferential tariff treatment under the CUKTCA in accordance with the CUKTCA Rules of Origin for Casual Goods Regulations;
- (d) exempt the importer and owner of commercial goods for which the estimated value for duty does not exceed $3,300, and for which the benefit of preferential tariff treatment afforded under the CUKTCA is claimed, from the requirements of subsection 35.1(1) of the Customs Act if the goods do not form part of a series of importations that are undertaken or arranged for the purpose of avoiding the requirements of subsection 35.1(1) of the Customs Act;
- (e) provide that a Certificate of Origin may apply in respect of a single importation of a good or in respect of two or more importations of identical goods, imported by the same importer, that occur within a period not exceeding 12 months, as specified by the exporter in the Certificate of Origin; and
- (f) provide that a Certificate of Origin may be accepted as proof of origin for four years after the day on which it was completed.
Proposed New Regulations
New Regulations regarding the Verification of Origin of Exported Goods under CUKTCA
10. The new regulations regarding the verification of origin of exported goods under CUKTCA are being proposed in order to implement Articles 26 and 29 of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA. The regulations will set out methods, other than a verification visit, that may be used in order to verify the originating status of goods exported from Canada to a CUKTCA beneficiary. These methods will be the review of a verification questionnaire completed by the exporter or producer of goods, the review of the written response of the exporter or producer to a verification letter, or the review of other information received by the exporter or producer of the goods or by the producer or supplier of a material used in the production of the goods. These regulations will also set out what premises or places may be entered for the purpose of a verification visit. They will indicate that a verification visit may only be conducted if a written notice of intention to conduct the visit has been sent. They will also specify the way that certain documents are to be provided.
New Regulations regarding the Verification of Origin of Imported Goods under CUKTCA
11. The new regulations with respect to the verification of origin of imported goods under CUKTCA are proposed by the CBSA to implement Articles 26 and 29 of the Protocol on Rules of Origin and Origin Procedures of CETA as incorporated by reference in the CUKTCA. The regulations will describe the method for sending verification requests and provide for the review of the reports received in answer to these requests, as well as for the review of any relevant supporting documents received.
Additional Information
12. For more information, call the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply): 1-204-983-3500 or 1-506-636-5064
TTY: 1-866-335-3237
Or contact us online: Client support contact form
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