BSF352 – Canada - United States - Mexico Agreement Motor Vehicle Averaging Election for Purposes of Regional Value Content

Protected B when completed

Completion of the motor vehicle averaging election

For purposes of completing this form, additional information can be found in D11-4-36, Canada-United States-Mexico Agreement (CUSMA) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content.

Field 1: State the producer's full legal name, address (including country) and email address.

Field 2: State the producer's telephone and facsimile number.

Field 3: State the producer's fiscal year.

Field 4: State the starting and ending date of the election period (averaging period).

Field 5: Identify the category of motor vehicle referred to in subsection 16(1) of the CUSMA Rules of Origin Regulations for which the producer is making the election to average. State which category is applicable ((a), (b) or (c)). The three categories are described as follows:

• (a) the same model line of motor vehicles in the same class of vehicles produced in the same plant in the territory of a CUSMA country;
• (b) the same class of motor vehicles produced in the same plant in the territory of a CUSMA country; and
• (c) the same model line or same class of motor vehicles produced in the territory of a CUSMA country.

Field 6: State the estimated regional value content for the category of motor vehicle selected.

Field 7: Provide the name and location of the producer's plant. If category (c), please identify every location at which the vehicles are produced.

Field 8: State the model name, model line (applies only to category (a) or (c)), class of motor vehicle and tariff classification of the motor vehicles in the category identified in field 5. Where category (a) or (c) is elected by the producer, please indicate whether the model line elected is based on:

• (a) a group of motor vehicles having the same platform; or
• (b) a group of motor vehicles having the same model name.

Please provide details as to the platform or model name as elected.

Field 9: State the basis on which the estimated regional value content referred to in subsection 16(8) of the CUSMA Rules of Origin Regulations was calculated by indicating (a) or (b), whichever is applicable. The producer may calculate the estimated regional value content on the basis of either:

• (a) all passenger vehicles, light trucks or heavy trucks that fall within the category identified in field 5 and that are produced during the fiscal year or the period selected by the producer in accordance with subsections 16(4) or 16(5) of the CUSMA Rules of Origin Regulations, or
• (b) those passenger vehicles, light trucks or heavy trucks in the category identified in field 5 that are exported to the territory of one or more of the CUSMA countries and that are produced during the fiscal year or the period selected by the producer in accordance with subsections 16(4) or 16(5) of the CUSMA Rules of Origin Regulations.

Field 10: State the authorized officer's name, title, phone number and email address, and provide the signature and date.

If the estimated regional value content is calculated on the basis of only those motor vehicles in the category identified in field 5 that are exported to the territory of one or more of the CUSMA countries, indicate the CUSMA country(ies) to which the goods are exported for the purpose of the election to average.

Filing of the motor vehicle averaging election

This election to average can be submitted electronically to: CBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca.

Hard copies are not required.

All Motor Vehicle Averaging Election related correspondence to the CBSA should be addressed to:

Email: CBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca. E-mail is not secure, and has a 10 MB file transfer size limitation.

For protected information and files larger than 10 MB, please contact us at the email address noted above to make arrangements on how to submit your information.

Note 1: Pursuant to subsection 16(7) of the CUSMA Rules of Origin Regulations, the election may not be rescinded or modified by the producer with respect to the category or the period that they have notified the customs authority they intend to use for their averaged regional value content calculation.

Note 2: Where the producer of a motor vehicle has calculated the regional value content of the motor vehicle on the basis of estimated costs, including standard costs, budgeted forecasts or other similar estimating procedures, before or during the producer's fiscal year, the producer shall conduct an analysis at the end of the producer's fiscal year of the actual costs incurred over the period in respect of the production of the motor vehicle to ensure that the regional value content requirement on the basis of actual costs is satisfied. If the motor vehicle does not satisfy the regional value content requirement on the basis of the actual costs, the producer must immediately inform any person to whom the producer has provided a certification of origin for the motor vehicle, or a written statement that the motor vehicle is an originating good, that the motor vehicle is a non-originating good.

Date modified:

2022-12-15