Tariff Treatment - Rules of Origin - New Zealand and Australia

Act: Customs Tariff, S.C. 1997,c. 36.
Regulation: Australia Tariff and New Zealand Tariff Rules of Origin Regulations, SOR/98-35.

To Whom Does This Apply?

Importers.

Summary

The Customs Tariff (Act) establishes thirteen separate tariff treatments for goods imported into Canada. Section 44 of the Act provide for a preferential duty for New Zealand (NZT) and Australia (AUT).

Rules of origin are used to determine if goods qualify for a particular tariff treatment. The Australia and New Zealand of Origin Regulations deem certain goods as originating in  Australia or New Zealand through establishing what proportion of materials, parts or products may originate either from an indeterminate location or Australia or New Zealand.

See the Canada Border Services Agency's departmental memoranda D11-4-2 (Proof of Origin) and D11-4-6 (Rules of Origin for the New Zealand and Australia Tariff Treatments).

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Manitoba Contact(s):
See National Contact.

National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064 (for calls outside Canada)
Toll-free (information): 1-800-461-9999 (for calls within Canada)
Web site: http://www.cbsa.gc.ca/menu-eng.html