Do you import from any of the European Union member countries, United Kingdom or Ukraine? You may be subject to a compliance audit for claiming a free trade agreement preferential tariff rate under CEFTA, CETA, CUFTA and CUKFTA verification.
View Canada Border Services Agency (CBSA) new guide D11-4-21 Procedures for verifications of origin under a Free Trade Agreement with European countries that describes the verification of origin procedures used in Canada’s free trade agreements with countries in Europe. It includes the verification procedures of the following trade agreements:
Canada-European Free Trade Association Free Trade Agreement (CEFTA)
Canada-European Union Comprehensive Economic and Trade Agreement (CETA)
Canada-Ukraine Free Trade Agreement (CUFTA)
Canada-United Kingdom Trade Continuity Agreement (CUKTCA)
These guidelines also provide exporters, producers, and suppliers in Canada with an overview of the procedures that will take place should they be subject to a verification of origin.
Verifications of origin determine whether goods claimed as originating under a free trade agreement satisfy the rules of origin and are entitled to a preferential tariff treatment accorded under that free trade agreement.
Verification procedures have been developed for each of the free trade agreements. The guidelines set out in the appendices outline and explain the procedures that customs administrations must follow when conducting a verification of origin. Appendix A outlines the procedures to be used for CEFTA verifications and Appendix B outlines the procedures for CETA, CUFTA, and CUKTCA verifications.
CBSA D11 memorandum series on General Tariff information provides the rules of origin for the various other preferential treatment in place in Canada.