CUSMA Rules of Origin Regulations — 9
Accumulation 9 (1) Subject to subsections (2) to (5), (a) a good is originating if it is produced in the territory of one or more of the CUSMA countries by one or more producers and it satisfies the requirements of section 3 and all other applicable requirements of these Regulations; (b) an originating good or material of one or more of the CUSMA countries is considered as originating in the territory of another CUSMA country if it is used as a material in the production of a good in the territory of that other CUSMA country; and (c) production undertaken on a non-originating material in the territory of one or more of the CUSMA countries may contribute to the originating status of a good, regardless of whether that production was sufficient to confer originating status to the material itself. Accumulation — net cost method (2) If a good is subject to a regional value content requirement based on the net cost method and an exporter or producer of the good has a statement signed by a producer of a material that is used in the production of the good that (a) states the net cost incurred and the value of non-originating materials used by the producer of the material in the production of that material, (i) the net cost incurred by the producer of the good with respect to the material is to be the net cost incurred by the producer of the material plus, if not included in the net cost incurred by the producer of the material, the costs referred to in paragraphs 8 (2)(a) to (c), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of non-originating materials used by the producer of the material; or (b) states any amount, other than an amount that includes any of the value of non-originating materials, that is part of the net cost incurred by the producer of the material in the production of that material, (i) the net cost incurred by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8 (1), and (ii) the value of non-originating materials used by the producer of the good with respect to the material is the value of the material, determined in accordance with subsection 8 (1), minus the amount stated in the statement. Accumulation — transaction value method (3) If a good is subject to a regional value content requirement based on the transaction value method and an exporter or producer of the good has a statement signed by a producer of a material that is used in the production of the good that states the value of non-originating materials used by the producer of the material in the production of that material, the value of non-originating materials used by the producer of the good with respect to the material is the value of non-originating materials used by the producer of the material. Averaging — net cost method (4) If a good is subject to a regional value content requirement based on the net cost method and an exporter or producer of the good does not have a statement described in subsection (2) but has a statement signed by a producer of a material that is used in the production of the good that (a) states the sum of the net costs incurred and the sum of the values of non-originating materials used by the producer of the material in the production of that material and identical materials or similar materials, or any combination thereof, produced in a single plant by the producer of the material over a month or any consecutive three-, six- or twelve-month period that falls within the fiscal year of the producer of the good, divided by the number of units of materials with respect to which the statement is made, (i) the net cost incurred by the producer of the good with respect to the material is the sum of the net costs incurred by the producer of the material with respect to that material and the identical materials or similar materials, divided by the number of units of materials with r