In Canada, there are 18 customs treatments, all of which are represented by a code on the B3 customs coding form. Sixteen of the customs treatments will lower the tariff normally payable on imported goods, as a result of a free trade agreement or other preferential treatment granted by Canada to recipient countries. Canada has free trade agreements with more than 40 countries and 14 free trade agreements. With the North American Free Trade Agreement (NAFTA), the Canada-Mexico Agreement (CUSMA) created the largest free trade region in the world. Origin and shipping rules are included in Canada`s trade agreements, as well as in trade legislation and regulations. For more information, see the D Memoranda D11 series. For more details on the proof-of-origin requirements for these non-free trade agreements, see Memorandum D11-4-2: Proof of the origin of imported goods. The North American Free Trade Agreement (NAFTA), signed by Prime Minister Brian Mulroney, Mexican President Carlos Salinas and U.S. President George H.W. Bush, came into force on January 1, 1994.
NAFTA has created economic growth and a rising standard of living for the people of the three member countries. By strengthening trade and investment rules and procedures across the continent, Nafta has proven to be a solid foundation for building Canada`s prosperity. NAFTA replaced Canada-U.S. Free Trade Agreement (CUFTA). Negotiations on CUFTA began in 1986 and the agreement entered into force on 1 January 1989. The two nations agreed on a landmark agreement that put Canada and the United States at the forefront of trade liberalization. For more information, visit the Canada-U.S. Free Trade Agreement information page.
Some textile products originating in North America, pursuant to NAFTA tariff codes 10 and 11, chile code 14 and Costa Rica Code 21, may, even if they do not comply with the rules of origin, be subject to duty-free treatment under the “preferential tariff” (TPL). National Customs Regulations (NRC) provide for an original decision on products that will be imported in the future and will not be subject to any of Canada`s free trade agreements. An importer, foreign exporter or producer can apply for an NCR. As of July 1, 2020, commercial goods with an estimated customs value of no more than AUD 3,300 subject to preferential tariff treatment under one of Canada`s current free trade agreements will be put in place: the following tables summarize the evidence of the necessary origin and indicate who is authorized to certify the origin of the property for each of Canada`s and other free trade agreements.