Customs Notice 24-21: Implementation of the New Canada-Ukraine Free Trade Agreement
Ottawa,
Legislation
1. This announces the implementation of the new Canada-Ukraine Free Trade Agreement (CUFTA) which is scheduled to enter into force on .
2. The last day that the original CUFTA currently in force since , will apply, is .
3. Subsection 2(1) of the Customs Act is amended to now define the original Agreement as ‘CUFTA ’ and the new Agreement as ‘CUFTA’ as defined in section 2 of the Canada-Ukraine Free Trade Agreement Implementation Act, .
4. In this notice, the original CUFTA will be referred to as “CUFTA ” and the new Agreement will be referred to as the “Agreement”.
5. Information on the Agreement including its text can be found on Global Affairs Canada’s website.
6. For information on the Agreement’s regulatory amendments and new regulations, please refer to Customs Notice 24-22 - The New Canada-Ukraine Free Trade Agreement’s Regulatory Amendments and New Regulations Made Pursuant to the Customs Act.
Tariff provisions
7. Entitlement to the Agreement’s preferential tariff treatment is determined in accordance with the rules of origin and origin procedures set out in Chapter 3–Rules of Origin and Origin Procedures of the Agreement. The Ukrainian Tariff “UAT” and its applicable tariff code “32” remain.
Advance rulings
8. Applicants in receipt of an advance ruling issued under CUFTA , are encouraged to confirm that their advance ruling meets the requirements of the Agreement.
9. Please consult Memorandum D 11-4-16 – Advance rulings for origin under Free Trade Agreements for more information.
Proof of origin
10. The required proof of origin remains a statement and is referred to in the Agreement as the Origin Declaration. The Origin Declaration and the various languages in which it may be completed are contained in Annex 3-B of Chapter 3 – Rules of Origin and Origin Procedures of the Agreement. This statement may be provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.
11. In order to claim the Ukraine Tariff, importers must have in their possession the Origin Declaration completed by the exporter in Ukraine.
Shipping requirements
12. Goods may be shipped from Ukraine, with or without transshipment, to Canada.
13. The transshipment conditions are contained in Article 3.13 of Chapter 3 of the Agreement.
Refunds
14. An application for a refund 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 goods that were imported from Ukraine on or after .
Activation of article 3.3. (Cumulation of Origin)
15. As part of the Agreement, a new Annex (Annex 3-C: Cumulation of Origin with Common Free Trade Agreement Partners) has been created pursuant to the activation of paragraphs 3 and 4 of Article 3.3 (Cumulation of Origin) in Chapter 3: Rules of Origin and Origin Procedures.
16. Annex 3-C allows for cumulation of origin with a non-Party with which both Canada and Ukraine have entered separately into a free trade agreement and includes the procedures needed to administer this rule.
17. The rules of origin are implemented domestically through the CUFTA Rules of Origin Regulations.
18. A non-Party means the following non-Parties:
- the Member States of the European Free Trade Association;
- the Member States of the European Union;
- the State of Israel;
- the United Kingdom of Great Britain and Northern Ireland
19. Annex 3-C allows for materials from any of the non-Parties specified above to be taken into consideration by the exporter when determining whether a product produced in Ukraine or Canada qualifies as originating under the Agreement, provided that the material would qualify as originating under the Agreement if the territory of the non-Party formed part of the territory of the free trade area established by the Agreement.
20. The Origin Declaration set out in Annex 3-B of the Agreement has been amended to allow for an exporter to indicate that materials from a non-Party were used in the production of the product.
Additional information
21. 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 de modification :