Amendment to the Departmental Consolidation of the Customs Tariff
Customs Notice 21-23

Ottawa, December 21, 2021

1. This notice is to advise that Peru ratified the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) on September 19, 2021. As a result, eligible Peruvian goods imported into Canada are entitled to the CPTPP tariff treatment as of September 19, 2021 and requests for refunds of duties may be presented.

2. For more tariff related information, please refer to Tariff elimination for Peru at: About tariff elimination under the CPTPP.

3. The list of countries in the Customs Tariff has been updated to include the CPTPP tariff treatment for Peru. This tariff treatment is the Comprehensive and Progressive Trans-Pacific Partnership Tariff (CPTPT) - Code 33. Due to system limitations, changes will be effective in the Customs Commercial System (CCS) on January 5, 2022.

Rules of Origin

4. Entitlement to the CPTPP tariff treatment is determined in accordance with the rules of origin and origin procedures set out in Chapter 3 of the TPP.

5. The required proof of origin is referred to as a certification of origin and can be presented on any document provided that it contains the following: specifies in writing that the goods originate, meets the requirements of Chapter 3 and contains a set of minimum data requirements, as set out in Annex 3-B of Chapter 3.

6. Under the CPTPP, importers, exporters or producers of CPTPP eligible goods may complete the certification of origin. In order to claim the preferential tariff treatment accorded under the CPTPP, importers must have the certification of origin in their possession.

Shipping Requirements

7. Goods may be shipped from a CPTPP country, with or without transshipment, to Canada.

8. The transshipment conditions are contained in Article 3.18 of Chapter 3 of the CPTPP.

Refunds

9. An application for a refund of duties under paragraph 74(1)(c.11) of the Customs Act may be made within four years from the date the goods were accounted for under subsections 32(1), (3), or (5), in respect of eligible goods that were imported from Peru on or after September 19, 2021. Further information on applying for a refund can be found in Memorandum D6-2-3, Refund of Duties.

10. The CBSA recommends that importers request a ruling if they have any doubt as to the correct origin, tariff classification, or value for duty of goods. The procedures for obtaining a ruling are outlined in Memorandum D11-11-1, National Customs Rulings (NCR), Memorandum D11-11-3, Advance Rulings for Tariff Classification, or Memorandum D11-4-16, Advance Rulings Under Free Trade Agreements.

11.For more information, contact 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):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)

Contact Us at the CBSA website may also be accessed for information.

Date modified:

2022-01-05