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Updated: Memorandum D11-4-5: Rules of Origin Respecting Commonwealth Caribbean Countries

https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html

Ottawa, June 4, 2026

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Plain language summary

Target audience: Importers of commercial goods

Key content: Provides information about the administration of the rules of origin and shipping requirements respecting the Commonwealth Caribbean Countries tariff treatment

Keywords: Legislation, regulations, rules of origin, Commonwealth Caribbean Countries tariff treatment, proof of origin, shipping requirements

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Updates made to this D-memo

This memorandum has been revised to reflect changes to the shipping requirements for Commonwealth Caribbean Countries Tariff (CCCT) treatment purposes.

Guidelines and General Information

General

1. CCCT beneficiary countries can be found in the List of Countries and Applicable Tariff Treatments set out in the schedule of the Customs Tariff.

Rules of Origin

2. To qualify for the preferential tariff treatment accorded to CCCT beneficiary countries, a good must be:

  1. "wholly obtained or produced" as defined in subsection 2(1) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations (Regulations) or,
  2. As set out in subsection 2(2) of the Regulations, at least 60% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more beneficiary countries or Canada.

3. The 60% qualifying content may be cumulated from various beneficiary countries or Canada.

4. The goods must be finished in the beneficiary country in the form in which they are imported into Canada.

5. Goods set out in Chapters 61 and 62 of the Customs Tariff originate in a beneficiary country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country.

6. Goods set out in Chapter 63 of the List of Tariff Provisions originate in a beneficiary country if they are cut, or knit to shape, and sewn or otherwise assembled in that beneficiary country from fabric produced in any beneficiary country or Canada.

7. For the purpose of determining whether a good set out in Chapters 61 to 63 of the Customs Tariff originates in a beneficiary country, subsections (4) and (5) apply only to the fabric or the parts knit to shape that determine the tariff classification of the good, identified in accordance with the General Rules for the Interpretation of the Harmonized System set out in the schedule to the Customs Tariff.

Proof of Origin

8. For all originating goods from CCCT beneficiary countries, a Form A – Certificate of Origin (Appendix A) or an Exporter's Statement of Origin (Appendix B) must be submitted to the Canada Border Services Agency (CBSA) as proof of origin. The exporter located in the beneficiary country in which the goods were finished must complete and sign the proof of origin as outlined in Section 4 of the Proof of Origin of Imported Goods Regulations.

9. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations. Failure to do so may result in the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish proof of origin upon request.”

Shipping Requirements

10. Goods are entitled to the CCCT treatment only if they are shipped directly to Canada from a beneficiary country, which may include transhipment through intermediate, non-beneficiary countries.

11. In accordance with the Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations, the goods may be shipped directly to Canada from the beneficiary country on a through bill of lading (TBL) or other documentation indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods.

12. An importer may be requested to submit further documentation to substantiate the shipment such as sales order, cargo control documents, etc.

13. In accordance with the above regulations, for the purposes of subsection 17(1) of the Customs Tariff and subsection 2(7) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations, the goods retain their originating status when transported outside a beneficiary country, if:

  1. The goods remain under customs control outside the beneficiary country;
  2. there is documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; and
  3. the goods do not undergo any further production or other operation outside the beneficiary country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the goods to Canada or to preserve them in good condition.

14. Upon request of an officer, importers shall provide a copy of the documents that establish that the goods remained under customs control and did not undergo any further production or other operations while in that other country.

Appendix A - Form A - Certificate of Origin

Text version

Text version

Instructions on the Completion of Form A – Certificate of Origin

If the 60% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the CCCT and a Form A should not be issued for such goods.

In order for a Form A to be accepted by the CBSA, it must be properly completed, as follows:

Field No. 1

Complete with the name, address, and country of the actual manufacturer or exporter of the goods. Please do not identify a trading house, freight forwarder, export broker, etc. The manufacturer or exporter must be located in the CCCT beneficiary country in which the goods are being certified.

Field No. 2

If known, identify the consignee (name and address) in Canada. This field is no longer mandatory for goods exported to Canada from a CCCT beneficiary country.

Field No. 3

The CBSA does not consider this a mandatory field, but you may indicate the shipping details, as far as known when Form A is completed.

Field No. 4

This field is usually left blank. However, if Form A is issued after the goods have already been shipped, stamp or write “Issued Retrospectively.”

Field No. 5

This field is not mandatory for goods exported to Canada. It is usually used to itemize goods if Form A covers two or more categories of goods (for example, items 1, 2, 3 or items a, b, c).

Field No. 6

If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that will be useful in cross-referencing Form A to the through bill of lading or any documentation indicating the shipping route and all points of shipment and transshipment prior to the importation of the goods, so that the CBSA officers can establish that the form covers the goods that are physically imported.

Field No. 7

Describe the goods fully. Indicate makes, models, styles, serial numbers, or any other relevant description. It is in the exporter's interest to give as full a description as possible. The CBSA will not accept a Form A that cannot be matched with the imported goods due to a vague description. It is also helpful to show the Harmonized System subheading of the goods in this field.

Field No. 8

The origin criterion shown must be one of the following:

  • P means 100% of the goods produced in the CCCT beneficiary country in question;
  • F means, at least 60% of the ex-factory price is produced in the CCCT beneficiary country. No more than 40% of the ex-factory price of the goods as packed for shipment to Canada may originate outside the CCCT beneficiary countries;
  • G for goods set out in Chapters 61 and 62 of the Customs Tariff, means they are cut, or knit to shape, and sewn or otherwise assembled in a CCCT beneficiary country or Canada;
  • G for goods set out in Chapter 63 of the of the Customs Tariff, means they are cut, or knit to shape, and sewn or otherwise assembled in a CCCT beneficiary country from a fabric produced in any CCCT beneficiary country or Canada.

If any criterion other than P, G, or F is shown for goods exported to Canada, it will be assumed that the goods do not satisfy the Canadian CCCT rules of origin and they will not receive any tariff preference.

Field No. 9

Give the weight or other quantity of the goods. The best unit of measure to use when completing this field is the unit of measure given for the particular goods in the Customs Tariff (e.g. number, pairs, dozens, kilograms, litres).

Field No. 10

Provide the number and date of the commercial invoice. This helps the CBSA match the form with the invoice, but it also ensures that the signing officer has verified the ex-factory price of the proper goods.

Field No. 11

This field may be left blank. Canada does not require Form A to be certified by a designated authority in the CCCT beneficiary country.

Field No. 12

This is the exporter's declaration that Form A is accurate and that the goods do meet the CCCT rules of origin. Proof of origin must be completed by the exporter of the goods in the CCCT beneficiary country in which the goods were finished. The individual completing the Form A on behalf of the company must be knowledgeable regarding the origin of the goods and have access to cost of production information, should a verification be requested.

Appendix B – Exporter's Statement of Origin

I certify that the goods described in this invoice or in the attached invoice No. _______were produced in the beneficiary
country of _________________________ and that at least _______% of the ex-factory price of the goods originates in the
beneficiary country/countries of _______________________.

________________________________________________________
Name and title

_________________________________________________________
Corporation name and address

_________________________________________________________
Telephone and fax numbers

_________________________________________________________
Signature and date (day/month/year)

References

Consult these resources for further information.

Applicable legislation

Superseded D memoranda

D11-4-5 dated February 13, 2018

Issuing office

Tariff Classification, Origin and Valuation Division
Trade Programs Directorate
Commercial and Trade Branch

Contact us

Contact border information services

Related links

Page details

Date modified:

2026-06-04

Topic(s)

CBSA Policies & Decisions
CBSA Other

Information source

Canada Border Services Agency (CBSA)
Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.