{"data":[{"id":"canada","type":"rules_of_origin_scheme","attributes":{"scheme_code":"canada","title":"UK-Canada Trade Continuity Agreement","countries":["CA"],"footnote":null,"unilateral":null,"fta_intro":"### UK-Canada Trade Continuity Agreement (TCA)\n\nThe UK has signed a trade agreement with Canada which came into force on 1 April 2021.\n\n### What this agreement includes\n\nThe UK-Canada trade agreement includes provisions on:\n\n- trade in goods - including provisions on preferential tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary measures\n- trade in services and investment\n- intellectual property, including geographical indications\n- government procurement\n","introductory_notes":"1. This Annex sets out the conditions required for a product to be considered originating within the meaning of Article 5 (Sufficient Production).\n\n2. The following definitions apply:\n\n    - **chapter** means a chapter of the Harmonized System;\n\n    - **heading** means any four-digit number, or the first four digits of any number, used in the Harmonized System;\n\n    - **section** means a section of the Harmonized System;\n\n    - **subheading** means any six-digit number, or the first six digits of any number, used in the Harmonized System; and\n\n    - **tariff provision** means a chapter, heading, or subheading of the Harmonized System.\n\n3. The product-specific rule of origin, or set of rules of origin, that applies to a product classified in a particular heading, subheading, or group of headings or subheadings is set out immediately adjacent to that heading, subheading, or group of headings or subheadings.\n\n4. Unless otherwise specified, a requirement of a change in tariff classification or any other condition set out in a product-specific rule of origin applies only to non-originating material.\n\n5. Section, chapter, heading, or subheading notes, where applicable, are found at the beginning of each new section, chapter, heading, or subheading. These notes must be read in conjunction with the product-specific rules of origin for the applicable section, chapter, heading, or subheading and may impose further conditions on, or provide an alternative to, the product-specific rules of origin.\n\n6. Unless otherwise specified, reference to weight in a product-specific rule of origin means the net weight, which is the weight of a material or a product not including the weight of packaging as set out in the definitions of ‘net weight of non-originating material’ and ‘net weight of the product’ in Article 1 (Definitions) of this Protocol.\n\n7. A reference to non-originating sugar in a product-specific rule of origin means the non-originating material referred to in Article 16 (Sugar) of this Protocol.\n\n8. If a product-specific rule of origin requires:\n\n    1. a change from any other chapter, heading, or subheading, or a change to product x (¹) from any other chapter, heading, or subheading, only non-originating material classified in a chapter, heading, or subheading other than that of the product may be used in the production of the product;\n\n    2. a change from within a heading or subheading, or from within any one of these headings or subheadings, non-originating material classified within the heading or subheading may be used in the production of the product, as well as non-originating material classified in a chapter, heading, or subheading other than that of the product;\n\n    3. a change from any heading or subheading outside a group, only non-originating material classified outside the group of headings or subheadings may be used in the production of the product;\n\n    4. that a product is wholly obtained, the product must be wholly obtained within the meaning of Article 4 (Wholly Obtained Products). If a shipment consists of a number of identical products classified under tariff provision x, each product shall be considered separately;\n\n    5. production in which all the material of tariff provision x used is wholly obtained, all of the material of tariff provision x used in production of the product must be wholly obtained within the meaning of Article 4 (Wholly Obtained Products);\n\n    6. a change from tariff provision x, whether or not there is also a change from any other chapter, heading or subheading, the value of any non-originating material that satisfies the change in tariff classification specified in the phrase commencing with the words ‘whether or not’ is not considered when calculating the value of non-originating materials. If two or more product-specific rules of origin are applicable to a heading, subheading, or group of headings or subheadings, the change in tariff classification specified in this phrase reflects the change specified in the first rule of origin;\n\n    7. that the value of non-originating materials of tariff provision x does not exceed x per cent of the transaction value or ex-works price of the product, only the value of the non-originating material specified in this rule of origin is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance);\n\n    8. that the value of non-originating materials classified in the same tariff provision as the final product does not exceed x per cent of the transaction value or ex-works price of the product, non-originating material classified in a tariff provision other than that of the product may be used in the production of the product. Only the value of the non-originating materials classified in the same tariff provision as the final product is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance);\n\n    9. that the value of all non-originating materials does not exceed x per cent of the transaction value or ex-works price of the product, the value of all non-originating materials is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance); and\n\n    10. that the net weight of non-originating material of tariff provision x used in production does not exceed x per cent of the net weight of the product, the specified non-originating materials may be used in the production of the product, provided that it does not exceed the specified percentage of the net weight of the product in accordance with the definition of ‘net weight of the product’ in Article 1. The percentage for the maximum weight of non-originating material as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance).\n\n9. The product-specific rule of origin represents the minimum amount of production required on non-originating material for the resulting product to achieve originating status. A greater amount of production than that required by the product-specific rule of origin for that product also confers originating status.\n\n10. If a product-specific rule of origin provides that a specified non-originating material may not be used, or that the value or weight of a specified non-originating material cannot exceed a specific threshold, these conditions do not apply to non-originating material classified elsewhere in the Harmonized System.\n\n11. In accordance with Article 5 (Sufficient Production), when a material obtains originating status in the territory of a Party and this material is further used in the production of a product for which origin is being determined, no account will be taken of any non-originating material used in the production of that material. This applies whether or not the material has acquired originating status inside the same factory where the product is produced.\n\n12. The product-specific rules of origin set out in this Annex also apply to used products.\n\n(¹)  In these notes product x or tariff provision x denotes a specific product or tariff provision, and x per cent denotes a specific percentage.\n","cumulation_methods":{"bilateral":["GB","CA"],"extended":["EU"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"d303b4c34934ff3c6ca8f5777b7361be","type":"rules_of_origin_link"},{"id":"47befdef1406bf633a9bfef7e187e2a5","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"b114496833a8ada90f858ec547e7856b","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"canada/wholly-obtained-verbatim","type":"rules_of_origin_article"},{"id":"canada/cumulation-export","type":"rules_of_origin_article"},{"id":"canada/originating_export","type":"rules_of_origin_article"},{"id":"canada/sufficiently-worked","type":"rules_of_origin_article"},{"id":"canada/neutral-elements","type":"rules_of_origin_article"},{"id":"canada/origin_processes","type":"rules_of_origin_article"},{"id":"canada/tolerances","type":"rules_of_origin_article"},{"id":"canada/sets","type":"rules_of_origin_article"},{"id":"canada/accessories","type":"rules_of_origin_article"},{"id":"canada/direct-transport","type":"rules_of_origin_article"},{"id":"canada/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"canada/wholly-obtained","type":"rules_of_origin_article"},{"id":"canada/insufficient-processing","type":"rules_of_origin_article"},{"id":"canada/packaging","type":"rules_of_origin_article"},{"id":"canada/verification","type":"rules_of_origin_article"},{"id":"canada/originating_import","type":"rules_of_origin_article"},{"id":"canada/cumulation-import","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"296addc1c77b332049bbaaf9cc95a107","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"cde66e1ca2afef19a977725feb26b971","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"d303b4c34934ff3c6ca8f5777b7361be","type":"rules_of_origin_link","attributes":{"text":"Trade with Canada","url":"https://www.gov.uk/guidance/summary-of-the-uk-canada-trade-continuity-agreement","source":"scheme"}},{"id":"47befdef1406bf633a9bfef7e187e2a5","type":"rules_of_origin_link","attributes":{"text":"UK-Canada Trade Continuity Agreement (TCA)","url":"https://www.gov.uk/guidance/uk-canada-trade-continuity-agreement-tca","source":"scheme"}},{"id":"b114496833a8ada90f858ec547e7856b","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"The origin declaration is provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.\n\nThe text of the origin declaration is set out in Annex 2 of the [origin document]({ord_url}).\n\nIn the UK, the exporter’s reference number will be the EORI number. If you do not have one, you can [apply for an EORI number](https://www.gov.uk/eori).\n\nFind out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n"}},{"id":"canada/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"1. The following products shall be considered as wholly obtained in a Party:\n\n    1. mineral products and other non-living natural resources extracted or taken from there;\n\n    2. vegetables, plants, and plant products harvested or gathered there;\n\n    3. live animals born and raised there;\n\n    4. products obtained from live animals there;\n\n    5. products from slaughtered animals born and raised there;\n\n    6. products obtained by hunting, trapping, or fishing conducted there, but not beyond the outer limits of the Party's territorial sea;\n\n    7. products of aquaculture raised there;\n\n    8. fish, shellfish, and other marine life taken beyond the outer limits of any territorial sea by a vessel or taken within the limits of the territorial sea of a Member State of the European Union by a vessel fulfilling the conditions of paragraph 2 with respect to the UK;\n\n    9. products made aboard factory ships exclusively from products referred to in subparagraph (h);\n\n    10. mineral products and other non-living natural resources, taken or extracted from the seabed, subsoil, or ocean floor of:\n\n        1.  the exclusive economic zone of Canada or the UK, as determined by domestic law and consistent with Part V of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982 (‘UNCLOS’);\n\n        2.  the continental shelf of Canada or the UK, as determined by domestic law and consistent with Part VI of UNCLOS; or\n\n        3.  the Area as defined in Article 1(1) of UNCLOS, by a Party or a person of a Party, provided that that Party or person of a Party has rights to exploit such seabed, subsoil, or ocean floor;\n\n    11. raw materials recovered from used products collected there, provided that these products are fit only for such recovery;\n\n    12. components recovered from used products collected there, provided that these products are fit only for such recovery, when the component is:\n\n        1.  incorporated into another product; *or*\n\n        2.  further produced resulting in a product with a performance and life expectancy equivalent or similar to those of  a new product of the same type;\n\n    13. products, at any stage of production, produced there exclusively from products specified in subparagraphs (a) through (j).\n\n2. For the purpose of subparagraphs 1(h) and (i), the following conditions apply to the vessel or factory ship:\n\n   1. the vessel or factory ship must be:\n\n      1. registered in the UK or in Canada; *or*\n\n      2. listed in Canada, if such vessel:\n\n         1. immediately prior to its listing in Canada, is entitled to fly the flag of the UK or a Member State of the European Union and must sail under that flag; and\n\n         2. fulfills the conditions of sub-subparagraphs 2(b)(i) or 2(b)(ii);\n\n      3. entitled to fly the flag of the UK or a Member State of the European Union, or of Canada and must sail under that flag; and\n\n   2. with respect to the UK or a Member State of the European Union, the vessel or factory ship must be:\n\n      1. at least 50 per cent owned by nationals of the UK or a Member State of the European Union; or\n\n      2. owned by companies that have their head office and their main place of business in the UK or a Member State of the European Union, and that are at least 50 per cent owned by the UK or a Member State of the European Union, public entities or nationals of the UK or a Member State of the European Union; or\n\n   3. with respect to Canada, the vessel or factory ship must take the fish, shellfish, or other marine life under the authority of a Canadian fishing licence. Canadian fishing licences include Canadian commercial fishing licences and Canadian aboriginal fishing licences issued to aboriginal organisations. The holder of the Canadian fishing licence must be:\n\n      1. a Canadian national;\n\n      2. an enterprise that is no more than 49 per cent foreign owned and has a commercial presence in Canada;\n\n      3. a fishing vessel owned by a person referred to in sub-subparagraph (i) or (ii) that is registered in Canada, entitled to fly the flag of Canada and must sail under that flag; or\n\n      4. an aboriginal organisation located in the territory of Canada. A person fishing under the authority of a Canadian aboriginal fishing licence must be a Canadian national.\n\n{{ Article 4 }}\n"}},{"id":"canada/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Cumulation of origin\n\n1. A product that originates in a Party is considered originating in the other Party when used as a material in the production of a product in that other Party.\n\n2. An exporter may take into account production carried out on a non-originating material in the other Party for the purposes of determining the originating status of a product.\n\n   1. For the purposes of paragraph 1, a material produced in the EU that would have satisfied the rules of origin had the territory of the EU  been part of the free trade area established by United Kingdom-Canada Agreement shall be deemed as originating when used in the production of a product in a Party.\n\n   2. For the purposes of determining the originating status of a product, an exporter may take into account production carried out on a non-originating material in the territory of the EU.\n\n   3. Paragraphs 2A and 2B will cease to apply three years after the date of entry into force of the United Kingdom-Canada Agreement. Not more than 30 months after the entry into force of the United Kingdom-Canada Agreement the Parties shall discuss and decide whether the period should be extended.  If they agree, the application of paragraphs 2A and 2B may be extended by decision of the Canada UK Joint Committee.\n\n3. Paragraphs 1 through 2B do not apply if the production carried out on a product does not go beyond the operations referred to in Article 7 and the object of this production, as demonstrated on the basis of a preponderance of evidence, is to circumvent financial or fiscal legislation of the Parties.\n\n4. If an exporter has completed an origin declaration for a product referred to in paragraphs 2 or 2B, the exporter must possess a completed and signed supplier's statement from the supplier of the non-originating materials used in the production of the product.\n\n5. A supplier's statement may be the statement set out in Annex 3 or an equivalent document that contains the same information describing the non-originating materials concerned in sufficient detail for their identification.\n\n6. If a supplier's statement referred to in paragraph 4  is in electronic format, it does not need to be signed, provided that the supplier is identified to the satisfaction of the customs authorities in the Party where the supplier's statement was completed.\n\n7. A supplier's statement applies to a single invoice or multiple invoices for the same material that is supplied within a period that does not exceed 12 months from the date set out in the supplier's statement.\n\n8. Subject to paragraph 9, if, as permitted by the WTO Agreement, each Party has a free trade agreement with the same third country, a material of that third country may be taken into consideration by the exporter when determining whether a product is originating under the United Kingdom-Canada Agreement.\n\n9. Each Party shall apply paragraph 8  only if equivalent provisions are in force between each Party and the third country and upon agreement by the Parties on the applicable conditions.\n\n10. Notwithstanding paragraph 9, if each Party has a free trade agreement with the United States, and upon agreement by both Parties on the applicable conditions, each Party shall apply paragraph 8 when determining whether a product of Chapter 2 or 11, heading 16.01 through 16.03, Chapter 19, heading 20.02 or 20.03, or subheading 3505.10 is originating under the United Kingdom-Canada Agreement.\n\n{{ Article 3 }}\n"}},{"id":"canada/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purposes of the **United Kingdom-Canada Agreement**, a product is originating in the Party where the last production took place if, in the territory of a Party or in the territory of both of the Parties, the product:\n\n- has been **wholly obtained**;\n- has been produced exclusively from **originating materials**; *or*\n- has undergone **sufficient production**.\n"}},{"id":"canada/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"### Sufficient Production\n\n1. For the purpose of Article 2, products that are not wholly obtained are considered to have undergone sufficient production when the conditions set out in Annex 5 are fulfilled.\n\n2. If a non-originating material undergoes sufficient production, the resulting product shall be considered as originating and no account shall be taken of the non-originating material contained therein when that product is used in the subsequent production of another product.\n\n{{ Article 5 }}\n"}},{"id":"canada/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"For the purpose of determining whether a product is originating, it is not necessary to determine the origin of the following which might be used in its production:\n\na. energy and fuel;\n\nb. plant and equipment;\n\nc. machines and tools; or\n\nd. materials which do not enter and which are not intended to enter into the final composition of the product.\n\n{{ Article 13 }}\n"}},{"id":"canada/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 18 - Proof of Origin\n\n1. Products originating in the UK, on importation into Canada, and products originating in Canada, on importation into the UK, benefit from preferential tariff treatment of the United Kingdom-Canada Agreement on the basis of a declaration (‘origin declaration’).\n\n2. The origin declaration is provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.\n\n3. The different linguistic versions of the text of the origin declaration are set out in Annex 2.\n\n\n\n## Article 19 - Obligations Regarding Exportations\n\n1. An origin declaration as referred to in Article 18.1 shall be completed:\n\n   1. in the UK, by an exporter in accordance with requirements pursuant to the Taxation (Cross-border Trade) Act 2018, (c. 22); and\n\n   2. in Canada, by an exporter in accordance with Part V of the Customs Act, R.S.C., 1985, c. 1 (2nd Supp.).\n\n2. The exporter completing an origin declaration shall at the request of the customs authority of the Party of export submit a copy of the origin declaration and all appropriate documents proving the originating status of the products concerned, including supporting documents or written statements from the producers or suppliers, and fulfil the other requirements of this Origin Reference Document.\n\n3. An origin declaration shall be completed and signed by the exporter unless otherwise provided.\n\n4. A Party may allow an origin declaration to be completed by the exporter when the products to which it relates are exported, or after exportation if the origin declaration is presented in the importing Party within two years after the importation of the products to which it relates or within a longer period of time if specified in the laws of the importing Party.\n\n5. The customs authority of the Party of import may allow the application of an origin declaration to multiple shipments of identical originating products that take place within a period of time that does not exceed 12 months as set out by the exporter in that declaration.\n\n6. An exporter that has completed an origin declaration and becomes aware or has reason to believe that the origin declaration contains incorrect information shall immediately notify the importer in writing of any change affecting the originating status of each product to which the origin declaration applies.\n\n7. The Parties may allow the establishment of a system that permits an origin declaration to be submitted electronically and directly from the exporter in the territory of a Party to an importer in the territory of the other Party, including the replacement of the exporter's signature on the origin declaration with an electronic signature or identification code.\n\n\n\n## Article 20 - Validity of Origin Declaration\n\n1. An origin declaration shall be valid for 12 months from the date it was completed by the exporter, or for such longer period of time as provided by the Party of import. The preferential tariff treatment may be claimed, within this validity period, to the customs authority of the Party of import.\n\n2. The Party of import may accept an origin declaration submitted to its customs authority after the validity period referred to in paragraph 1 for the purpose of preferential tariff treatment in accordance with that Party's laws.\n\n\n\n## Article 21 - Obligations Regarding Importations\n\n1. For the purpose of claiming preferential tariff treatment, the importer shall:\n\n   1. submit the origin declaration to the customs authority of the Party of import as required by and in accordance with the procedures applicable in that Party;\n\n   2. if required by the customs authority of the Party of import, submit a translation of the origin declaration; and\n\n   3. if required by the customs authority of the Party of import, provide for a statement accompanying or forming a part of the import declaration, to the effect that the products meet the conditions required for the application of the United Kingdom-Canada Agreement.\n\n2. An importer that becomes aware or has reason to believe that an origin declaration for a product to which preferential tariff treatment has been granted contains incorrect information shall immediately notify the customs authority of the Party of import in writing of any change affecting the originating status of that product and pay any duties owing.\n\n3. When an importer claims preferential tariff treatment for a good imported from the territory of the other Party, the importing Party may deny preferential tariff treatment to the good if the importer fails to comply with any requirement under this Origin Reference Document.\n\n4. A Party shall, in conformity with its laws, provide that, if a product would have qualified as an originating product when it was imported into the territory of that Party but the importer did not have an origin declaration at the time of importation, the importer of the product may, within a period of time of no less than three years after the date of importation, apply for a refund of duties paid as a result of the product not having been accorded preferential tariff treatment.\n\n\n\n## Article 22 - Proof Related to Transport Thorugh a Third Country\n\nEach Party, through its customs authority, may require an importer to demonstrate that a product for which the importer claims preferential tariff treatment was shipped in accordance with Article 14 by providing:\n\n- carrier documents, including bills of lading or waybills, indicating the shipping route and all points of shipment and transhipment prior to the importation of the product; and\n\n- when the product is shipped through or transhipped outside the territories of the Parties, a copy of the customs control documents indicating to that customs authority that the product remained under customs control while outside the territories of the Parties.\n\n\n\n## Article 23 - Importation by Instalments\n\nEach Party shall provide that if dismantled or non-assembled products within the meaning of paragraph 2(a) of Part Two, Section 1, of the Tariff of the United Kingdom falling within Sections XVI and XVII or heading 7308 and 9406 of HS 2012 are imported by instalments at the request of the importer and on the conditions set out by the customs authority of the Party of import, a single origin declaration for these products shall be submitted, as required, to that customs authority upon importation of the first instalment.\n\n\n\n## Article 24 - Exemptions from Origin Declarations\n\n1. A Party may, in conformity with its laws, waive the requirement to present an origin declaration as referred to in Article 21, for low value shipments of originating products from another Party and for originating products forming part of the personal luggage of a traveller coming from another Party.\n\n2. A Party may exclude any importation from the provisions of paragraph 1 when the importation is part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the requirements of this  Origin Reference Document related to origin declarations.\n\n3. The Parties may set value limits for products referred to in paragraph 1, and shall exchange information regarding those limits.\n\n\n\n## Article 25 - Supporting Documents\n\nThe documents referred to in Article 19.2 may include documents relating to the following:\n\n- the production processes carried out on the originating product or on materials used in the production of that product;\n\n- the purchase of, the cost of, the value of, and the payment for the product;\n\n- the origin of, the purchase of, the cost of, the value of, and the payment for all materials, including neutral elements, used in the production of the product; and\n\n- the shipment of the product.\n\n\n\n## Article 26 - Preservation of Records\n\n1. An exporter that has completed an origin declaration shall keep a copy of the origin declaration, as well as the supporting documents referred to in Article 25, for three years after the completion of the origin declaration or for a longer period of time as the Party of export may specify.\n\n2. If an exporter has based an origin declaration on a written statement from the producer, the producer shall be required to maintain records in accordance with paragraph 1.\n\n3. When provided for in laws of the Party of import, an importer that has been granted preferential tariff treatment shall keep documentation relating to the importation of  the product, including a copy of  the origin declaration, for three years after the date on which preferential treatment was granted, or for a longer period of time as that Party may specify.\n\n4. Each Party shall permit, in accordance with that Party's laws, importers, exporters, and producers in its territory to maintain documentation or records in any medium, provided that the documentation or records can be retrieved and printed.\n\n5. A Party may deny preferential tariff treatment to a product that is the subject of an origin verification when the importer, exporter, or producer of the product that is required to maintain records or documentation under this Article:\n\n   1. fails to maintain records or documentation relevant to determining the origin of the product in accordance with the requirements of this Origin Reference Document; or\n\n   2. denies access to those records or documentation.\n\n\n\n## Article 27 - Discrepancies and Formal Errors\n\n1. The discovery of slight discrepancies between the statements made in the origin declaration and those made in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not, because of that fact, render the origin declaration null and void if it is established that this document corresponds to the products submitted.\n\n2. Obvious formal errors such as typing errors on an origin declaration shall not cause this document to be rejected if these errors do not create doubts concerning the correctness of the statements made in the document.\n\n\n\n{{ Articles 18 to 29 }}\n"}},{"id":"canada/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"1. Notwithstanding Article 5.1, and except as provided in paragraph 3, if the non-originating materials used in the production of a product do not fulfil the conditions set out in Annex 5, the product shall be considered an originating product provided that:\n\na. the total value of those non-originating materials does not exceed 10 per cent of the transaction value or ex-works price of the product;\nb. any of the percentages given in Annex 5 for the maximum value or weight of non-originating materials are not exceeded through the application of this paragraph; and\nc. the product satisfies all other applicable requirements of this  Origin Reference Document.\n\n2. Paragraph 1 does not apply to products wholly obtained in a Party within the meaning of Article 4. If the rule of origin specified in Annex 5 requires that the materials used in the production of a product be wholly obtained, the tolerance provided for in paragraph 1 applies to the sum of these materials.\n3. Tolerance for textile and apparel products of Chapter 50 through 63 of HS 2012 shall be determined in accordance with Annex 1.\n4. Paragraphs 1 through 3 are subject to Article 8(c).\n\n{{ Article 6 }}\n"}},{"id":"canada/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"1. Except as provided in Annex 5, a set, as referred to in paragraph 3 of Part Two, Section 1, of the Tariff of the United Kingdom, is originating provided that:\n\na. all of the set's component products are originating; or\nb. when the set contains a non-originating component product, at least one of the component products or all of the packaging material and containers for the set is originating; and\ni. the value of the non-originating component products of Chapter 1 through 24 of  HS 2012 does not exceed 15 per cent of the transaction value or ex-works price of the set;\nii. the value of the non-originating component products of Chapter 25 through 97 of HS 2012 does not exceed 25 per cent of the transaction value or ex-works price of the set; and\niii. the value of all of the set's non-originating component products does not exceed 25 per cent of the transaction value or ex-works price of the set.\n\n2. The value of non-originating component products is calculated in the same manner as the value of non-originating materials.\n\n3. The transaction value or ex-works price of the set shall be calculated in the same manner as the transaction value or ex-works price of the product.\n\n{{ Article 12 }}\n"}},{"id":"canada/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"Accessories, spare parts, and tools delivered with a product that form part of its standard accessories, spare parts, or tools, that are not invoiced separately from the product and which quantities and value are customary for the product, shall be:\n\n- taken into account in calculating the value of the relevant non-originating materials when the rule of origin of Annex 5 applicable to the product contains a percentage for the maximum value of non-originating materials; and\n\n- disregarded in determining whether all the non-originating materials used in the production of the product undergo the applicable change in tariff classification or other requirements set out in Annex 5.\n\n{{ Article 11 }}\n"}},{"id":"canada/direct-transport","type":"rules_of_origin_article","attributes":{"article":"direct-transport","content":"1.\tA product that has undergone production that satisfies the requirements of Article 2 shall be considered originating only if, subsequent to that production, the product:\n\n    1. does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, or any other operation necessary to preserve it in good condition or to transport the product to the territory of a Party; and\n\n    2. remains under customs control while outside the territories of the Parties.\n\n2.\tThe storage of products and shipments or the splitting of shipments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the products and the products remain under customs control in the country or countries of transit.\n\n{{ Article 14 }}\n"}},{"id":"canada/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"$LegislativeList\n* 2. For the purpose of subparagraphs 1(h) and (i), the following conditions apply to the vessel or factory ship:\n\n   * a. the vessel or factory ship must be:\n\n      * i. registered in the UK or in Canada; *or*\n\n      * ii. listed in Canada, if such vessel:\n\n         * a. immediately prior to its listing in Canada, is entitled to fly the flag of the UK or a Member State of the European Union and must sail under that flag; and\n\n         * b. fulfills the conditions of sub-subparagraphs 2(b)(i) or 2(b)(ii);\n\n      * iii. entitled to fly the flag of the UK or a Member State of the European Union, or of Canada and must sail under that flag; and\n\n   * b. with respect to the UK or a Member State of the European Union, the vessel or factory ship must be:\n\n      * i. at least 50 per cent owned by nationals of the UK or a Member State of the European Union; or\n\n      * ii. owned by companies that have their head office and their main place of business in the UK or a Member State of the European Union, and that are at least 50 per cent owned by the UK or a Member State of the European Union, public entities or nationals of the UK or a Member State of the European Union; or\n\n   * c. with respect to Canada, the vessel or factory ship must take the fish, shellfish, or other marine life under the authority of a Canadian fishing licence. Canadian fishing licences include Canadian commercial fishing licences and Canadian aboriginal fishing licences issued to aboriginal organisations. The holder of the Canadian fishing licence must be:\n\n      * i. a Canadian national;\n\n      * ii. an enterprise that is no more than 49 per cent foreign owned and has a commercial presence in Canada;\n\n      * iii. a fishing vessel owned by a person referred to in sub-subparagraph (i) or (ii) that is registered in Canada, entitled to fly the flag of Canada and must sail under that flag; or\n\n      * iv. an aboriginal organisation located in the territory of Canada. A person fishing under the authority of a Canadian aboriginal fishing licence must be a Canadian national.\n\n{{ Article 4 }}\n$EndLegislativeList\n"}},{"id":"canada/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"$LegislativeList\n\n* 1. The following products shall be considered as wholly obtained in a Party:\n\n    * a. **mineral products** and other non-living natural resources extracted or taken from there;\n\n    * b. **vegetables, plants, and plant products** harvested or gathered there;\n\n    * c. **live animals** born and raised there;\n\n    * d. products **obtained from live animals** there;\n\n    * e. products from **slaughtered animals** born and raised there;\n\n    * f. products obtained by **hunting, trapping, or fishing** conducted there, but not beyond the outer limits of the Party's territorial sea;\n\n    * g. products of **aquaculture** raised there;\n\n    * h. **fish, shellfish, and other marine life** taken beyond the outer limits of any territorial sea by a vessel or taken within the limits of the territorial sea of a Member State of the European Union by a vessel fulfilling the conditions of paragraph 2 with respect to the UK;\n\n    * i. products made aboard **factory ships** exclusively from products referred to in subparagraph (h);\n\n    * j. **mineral products** and other non-living natural resources, taken or extracted from the seabed, subsoil, or ocean floor of:\n\n        * i.  the exclusive economic zone of Canada or the UK, as determined by domestic law and consistent with Part V of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982 (‘UNCLOS’);\n\n        * ii.  the continental shelf of Canada or the UK, as determined by domestic law and consistent with Part VI of UNCLOS; or\n\n        * iii.  the Area as defined in Article 1(1) of UNCLOS, by a Party or a person of a Party, provided that that Party or person of a Party has rights to exploit such seabed, subsoil, or ocean floor;\n\n    * k. **raw materials** recovered from used products collected there, provided that these products are fit only for such recovery;\n\n    * l. **components recovered from used products collected** there, provided that these products are fit only for such recovery, when the component is:\n\n        * i. incorporated into another product; *or*\n        * ii. further produced resulting in a product with a performance and life expectancy equivalent or similar to those of  a new product of the same type;\n\n    * m. products, at any stage of production, produced there exclusively from products specified in subparagraphs (a) through (j).\n\n{{ Article 4 }}\n$EndLegislativeList\n"}},{"id":"canada/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"The following operations are insufficient to confer origin on a product, whether or not the requirements of Articles 5 or 6 are satisfied:\n\n1. operations exclusively intended to preserve products in good condition during storage and transport ;\n\n2. breaking-up or assembly of packages;\n\n3. washing, cleaning, or operations to remove dust, oxide, oil, paint, or other coverings from a product;\n\n4. ironing or pressing of textiles or textile articles of Chapter 50 through 63 of HS 2012;\n\n5. simple painting or polishing operations;\n\n6. husking, partial or total bleaching, polishing, or glazing of cereals or rice of Chapter 10 that does not result in a change of chapter;\n\n7. operations to colour or flavour sugar of heading 17.01 or 17.02; operations to form sugar lumps of heading 17.01; partial or total grinding of crystal sugar of heading 17.01;\n\n8. peeling, stoning, or shelling of vegetables of Chapter 7, fruits of Chapter 8, nuts of heading 08.01 or 08.02 or groundnuts of heading 12.02, if these vegetables, fruits, nuts, or groundnuts remain classified within the same chapter;\n\n9. sharpening, simple grinding, or simple cutting;\n\n10. simple sifting, screening, sorting, classifying, grading, or matching;\n\n11. simple packaging operations, such as placing in bottles, cans, flasks, bags, cases, boxes, or fixing on cards or boards;\n\n12. affixing or printing marks, labels, logos, and other like distinguishing signs on the products or their packaging;\n\n13. mixing of sugar of heading 17.01 or 17.02 with any material;\n\n14. simple mixing of materials, whether or not of different kinds; simple mixing does not include an operation that causes a chemical reaction as defined in the notes to Chapter 28 or 29 of Annex 5;\n\n15. simple assembly of parts of articles to constitute a complete article of Chapter 61, 62, or 82 through 97 of HS 2012 or disassembly of complete articles of Chapter 61, 62, or 82 through 97 into parts;\n\n16. a combination of two or more operations specified in subparagraphs (a) to (o); and\n\n17. slaughter of animals.\n\nAll production carried out in the UK, in the European Union and in Canada on a product is considered when determining whether the production undertaken on that product is insufficient.\n\nAn operation shall be considered simple when neither special skills, nor machines, apparatus, or tools especially produced or installed for those operations are required for their  performance or  when  those skills, machines, apparatus, or tools do not contribute to the product's essential characteristics or properties.\n\n{{ Article 7 }}\n"}},{"id":"canada/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"### Packaging and Packing Materials and Containers\n\n1. If, under paragraph 5 of Part Two, Section 1, of the Tariff of the United Kingdom, packaging is included with the product for classification purposes, it is considered in determining whether all the non-originating materials used in the production of the product satisfy the requirements set out in Annex 5.\n\n2. Packing materials and containers in which a product is packed for shipment shall be disregarded in determining the origin of that product.\n\n{{ Article 9 }}\n"}},{"id":"canada/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Proof of Origin\n\n1. Products originating in the UK, on importation into Canada, and products originating in Canada, on importation into the UK, benefit from preferential tariff treatment of the United Kingdom-Canada Agreement on the basis of a declaration (‘origin declaration’).\n\n2. The origin declaration is provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.\n\n3. The different linguistic versions of the text of the origin declaration are set out in Annex 2.\n\n## Obligations Regarding Exportations\n\n1. An origin declaration as referred to in Article 18.1 shall be completed:\n   1. in the UK, by an exporter in accordance with requirements pursuant to the Taxation (Cross-border Trade) Act 2018, (c. 22); and\n\n   2. in Canada, by an exporter in accordance with Part V of the Customs Act, R.S.C., 1985, c. 1 (2nd Supp.).\n\n2. The exporter completing an origin declaration shall at the request of the customs authority of the Party of export submit a copy of the origin declaration and all appropriate documents proving the originating status of the products concerned, including supporting documents or written statements from the producers or suppliers, and fulfil the other requirements of this Origin Reference Document.\n\n3. An origin declaration shall be completed and signed by the exporter unless otherwise provided.\n\n4. A Party may allow an origin declaration to be completed by the exporter when the products to which it relates are exported, or after exportation if the origin declaration is presented in the importing Party within two years after the importation of the products to which it relates or within a longer period of time if specified in the laws of the importing Party.\n\n5. The customs authority of the Party of import may allow the application of an origin declaration to multiple shipments of identical originating products that take place within a period of time that does not exceed 12 months as set out by the exporter in that declaration.\n\n6. An exporter that has completed an origin declaration and becomes aware or has reason to believe that the origin declaration contains incorrect information shall immediately notify the importer in writing of any change affecting the originating status of each product to which the origin declaration applies.\n\n7. The Parties may allow the establishment of a system that permits an origin declaration to be submitted electronically and directly from the exporter in the territory of a Party to an importer in the territory of the other Party, including the replacement of the exporter's signature on the origin declaration with an electronic signature or identification code.\n\n## Validity of Origin Declaration\n\n1. An origin declaration shall be valid for 12 months from the date it was completed by the exporter, or for such longer period of time as provided by the Party of import. The preferential tariff treatment may be claimed, within this validity period, to the customs authority of the Party of import.\n\n2. The Party of import may accept an origin declaration submitted to its customs authority after the validity period referred to in paragraph 1 for the purpose of preferential tariff treatment in accordance with that Party's laws.\n\n## Obligations Regarding Importations\n\n1. For the purpose of claiming preferential tariff treatment, the importer shall:\n\n   1. submit the origin declaration to the customs authority of the Party of import as required by and in accordance with the procedures applicable in that Party;\n\n   2. if required by the customs authority of the Party of import, submit a translation of the origin declaration; and\n\n   3. if required by the customs authority of the Party of import, provide for a statement accompanying or forming a part of the import declaration, to the effect that the products meet the conditions required for the application of the United Kingdom-Canada Agreement.\n\n2. An importer that becomes aware or has reason to believe that an origin declaration for a product to which preferential tariff treatment has been granted contains incorrect information shall immediately notify the customs authority of the Party of import in writing of any change affecting the originating status of that product and pay any duties owing.\n\n3. When an importer claims preferential tariff treatment for a good imported from the territory of the other Party, the importing Party may deny preferential tariff treatment to the good if the importer fails to comply with any requirement under this Origin Reference Document.\n\n4. A Party shall, in conformity with its laws, provide that, if a product would have qualified as an originating product when it was imported into the territory of that Party but the importer did not have an origin declaration at the time of importation, the importer of the product may, within a period of time of no less than three years after the date of importation, apply for a refund of duties paid as a result of the product not having been accorded preferential tariff treatment.\n\n{{ Articles 18 to 21 }}\n"}},{"id":"canada/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purposes of the **United Kingdom-Canada Agreement**, a product is originating in the Party where the last production took place if, in the territory of a Party or in the territory of both of the Parties, the product:\n\n- has been **wholly obtained**;\n- has been produced exclusively from **originating materials**; *or*\n- has undergone **sufficient production**.\n"}},{"id":"canada/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### Cumulation of origin\n\n1. A product that originates in a Party is considered originating in the other Party when used as a material in the production of a product in that other Party.\n\n2. An exporter may take into account production carried out on a non-originating material in the other Party for the purposes of determining the originating status of a product.\n\n   1. For the purposes of paragraph 1, a material produced in the EU that would have satisfied the rules of origin had the territory of the EU been part of the free trade area established by United Kingdom-Canada Agreement shall be deemed as originating when used in the production of a product in a Party.\n\n   2. For the purposes of determining the originating status of a product, an exporter may take into account production carried out on a non-originating material in the territory of the EU.\n\n   3. Paragraphs 2A and 2B will cease to apply three years after the date of entry into force of the United Kingdom-Canada Agreement. Not more than 30 months after the entry into force of the United Kingdom-Canada Agreement the Parties shall discuss and decide whether the period should be extended.  If they agree, the application of paragraphs 2A and 2B may be extended by decision of the Canada UK Joint Committee.\n\n3. Paragraphs 1 through 2B do not apply if the production carried out on a product does not go beyond the operations referred to in Article 7 and the object of this production, as demonstrated on the basis of a preponderance of evidence, is to circumvent financial or fiscal legislation of the Parties.\n\n4. If an exporter has completed an origin declaration for a product referred to in paragraphs 2 or 2B, the exporter must possess a completed and signed supplier's statement from the supplier of the non-originating materials used in the production of the product.\n\n5. A supplier's statement may be the statement set out in Annex 3 or an equivalent document that contains the same information describing the non-originating materials concerned in sufficient detail for their identification.\n\n6. If a supplier's statement referred to in paragraph 4  is in electronic format, it does not need to be signed, provided that the supplier is identified to the satisfaction of the customs authorities in the Party where the supplier's statement was completed.\n\n7. A supplier's statement applies to a single invoice or multiple invoices for the same material that is supplied within a period that does not exceed 12 months from the date set out in the supplier's statement.\n\n8. Subject to paragraph 9, if, as permitted by the WTO Agreement, each Party has a free trade agreement with the same third country, a material of that third country may be taken into consideration by the exporter when determining whether a product is originating under the United Kingdom-Canada Agreement.\n\n9. Each Party shall apply paragraph 8  only if equivalent provisions are in force between each Party and the third country and upon agreement by the Parties on the applicable conditions.\n\n10. Notwithstanding paragraph 9, if each Party has a free trade agreement with the United States, and upon agreement by both Parties on the applicable conditions, each Party shall apply paragraph 8 when determining whether a product of Chapter 2 or 11, heading 16.01 through 16.03, Chapter 19, heading 20.02 or 20.03, or subheading 3505.10 is originating under the United Kingdom-Canada Agreement.\n\n{{ Article 3 }}\n"}},{"id":"285289eaec3b92593996c89ebf2a7182","type":"rules_of_origin_v2_rule","attributes":{"rule":"\u003cabbr title='Change of tariff heading'\u003eCTH\u003c/abbr\u003e: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading).","rule_class":["CTH"],"operator":null,"footnotes":[]}},{"id":"176fac907670810cbb50d358ab49ae5f","type":"rules_of_origin_v2_rule","attributes":{"rule":"A change from within any one of these heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed **50%** of the transaction value or ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"296addc1c77b332049bbaaf9cc95a107","type":"rules_of_origin_rule_set","attributes":{"heading":"8538-8548","subdivision":"8538-8548"},"relationships":{"rules":{"data":[{"id":"285289eaec3b92593996c89ebf2a7182","type":"rules_of_origin_v2_rule"},{"id":"176fac907670810cbb50d358ab49ae5f","type":"rules_of_origin_v2_rule"}]}}},{"id":"cde66e1ca2afef19a977725feb26b971","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The Canada Origin Reference Document","ord_version":"1.3","ord_date":"5 December 2023","ord_original":"231205_ORD_Canada_V1.3.docx"}}]}