GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Situation A Producer B does not choose to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials (value, per unit, of the bearing rings purchased from Producer A) $1.50 Other product costs $0.75 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.50) ÷ $2.85 × 100 = 47.4% Therefore, the bearings are non-originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B does not choose to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials (value, per unit, of the bearing rings purchased from Producer A) $1.50 Other product costs $0.75 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.50) ÷ $2.85 × 100 = 47.4%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Product costs: Value of originating materials $0.45 Value of non-originating materials (value, per unit, of the bearing rings purchased from Producer A) $1.50 Other product costs $0.75
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of non-originating materials (value, per unit, of the bearing rings purchased from Producer A) $1.50
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Total cost of the bearings, per unit: $2.90
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Net cost of the bearings, per unit: $2.85
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.50) ÷ $2.85 × 100 = 47.4%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Therefore, the bearings are non-originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Situation B Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides a statement described in paragraph (2)(a) to Producer B. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials ($0.45 + $0.15) $0.60 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Other product costs ($0.75 + $0.35) $1.10 Period costs (($0.15 + $0.15), including $0.10 in excluded costs): $0.30 Other costs ($0.05 + $0.05): $0.10 Total cost of the bearings, per unit: $2.85 Excluded costs (included in period costs): $0.10 Net cost of the bearings, per unit: $2.75 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.75 − $0.75) ÷ $2.75 × 100 = 72.7% Therefore, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides a statement described in paragraph (2)(a) to Producer B. The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials ($0.45 + $0.15) $0.60 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Other product costs ($0.75 + $0.35) $1.10 Period costs (($0.15 + $0.15), including $0.10 in excluded costs): $0.30 Other costs ($0.05 + $0.05): $0.10 Total cost of the bearings, per unit: $2.85 Excluded costs (included in period costs): $0.10 Net cost of the bearings, per unit: $2.75 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.75 − $0.75) ÷ $2.75 × 100 = 72.7%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Product costs: Value of originating materials ($0.45 + $0.15) $0.60 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Other product costs ($0.75 + $0.35) $1.10
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of originating materials ($0.45 + $0.15) $0.60
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Other product costs ($0.75 + $0.35) $1.10
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Period costs (($0.15 + $0.15), including $0.10 in excluded costs): $0.30 Other costs ($0.05 + $0.05): $0.10 Total cost of the bearings, per unit: $2.85 Excluded costs (included in period costs): $0.10 Net cost of the bearings, per unit: $2.75
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Total cost of the bearings, per unit: $2.85
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Excluded costs (included in period costs): $0.10
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Net cost of the bearings, per unit: $2.75
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.75 − $0.75) ÷ $2.75 × 100 = 72.7%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Therefore, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Situation C Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the net cost minus the value of non-originating materials used to produce the finished bearing rings ($1.40 - $0.75 = $0.65). The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials ($0.45 + $0.65) $1.10 Value of non-originating materials ($1.50 − $0.65) $0.85 Other product costs $0.75 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $0.85) ÷ $2.85× 100 = 70.2% Therefore, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the net cost minus the value of non-originating materials used to produce the finished bearing rings ($1.40 - $0.75 = $0.65). The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials ($0.45 + $0.65) $1.10 Value of non-originating materials ($1.50 − $0.65) $0.85 Other product costs $0.75 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $0.85) ÷ $2.85× 100 = 70.2%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Product costs: Value of originating materials ($0.45 + $0.65) $1.10 Value of non-originating materials ($1.50 − $0.65) $0.85 Other product costs $0.75
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of originating materials ($0.45 + $0.65) $1.10
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of non-originating materials ($1.50 − $0.65) $0.85
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings, per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under the net cost method, the regional value content of the bearings is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $0.85) ÷ $2.85× 100 = 70.2%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Situation D Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the value of other product costs used in the production of the finished bearing rings ($0.35). The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials ($1.50 − $0.35) $1.15 Other product costs ($0.75 + $0.35) $1.10 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearing is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.15) ÷ $2.85 × 100 = 59.6% Therefore, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a statement described in paragraph (2)(b) that specifies an amount equal to the value of other product costs used in the production of the finished bearing rings ($0.35). The net cost of the bearings (per unit) is calculated as follows: Product costs: Value of originating materials $0.45 Value of non-originating materials ($1.50 − $0.35) $1.15 Other product costs ($0.75 + $0.35) $1.10 Period costs (including $0.05 in excluded costs): $0.15 Other costs: $0.05 Total cost of the bearings per unit: $2.90 Excluded costs (included in period costs): $0.05 Net cost of the bearings, per unit: $2.85 Under the net cost method, the regional value content of the bearing is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.15) ÷ $2.85 × 100 = 59.6%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Product costs: Value of originating materials $0.45 Value of non-originating materials ($1.50 − $0.35) $1.15 Other product costs ($0.75 + $0.35) $1.10
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Value of non-originating materials ($1.50 − $0.35) $1.15
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Total cost of the bearings per unit: $2.90
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under the net cost method, the regional value content of the bearing is RVC = (NC − VNM) ÷ NC × 100 = ($2.85 − $1.15) ÷ $2.85 × 100 = 59.6%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Situation E Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a signed statement described in subsection (3) that specifies the value of non-originating materials used in the production of the finished bearing rings ($0.75). Producer B chooses to calculate the regional value content of the bearings under the transaction value method. The regional value content of the bearings (per unit) is calculated as follow: Product costs: Transaction value of the bearings, per unit $3.15 Costs incurred, per unit, in the international shipment of the good (included in transaction value of the bearings) $0.15 Transaction value, per unit, adjusted to exclude any costs incurred in the international shipment of the good $3.00 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Under the transaction value method, the regional value content of the bearing is RVC = (TV − VNM) ÷ TV × 100 = ($3.00 − $0.75) ÷ $3.00 × 100 = 75% Therefore, because the bearings have a regional value content of at least 60% under transaction value method, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B chooses to accumulate costs incurred by Producer A with respect to the bearing rings used in the production of the bearings. Producer A provides to Producer B a signed statement described in subsection (3) that specifies the value of non-originating materials used in the production of the finished bearing rings ($0.75). Producer B chooses to calculate the regional value content of the bearings under the transaction value method. The regional value content of the bearings (per unit) is calculated as follow: Product costs: Transaction value of the bearings, per unit $3.15 Costs incurred, per unit, in the international shipment of the good (included in transaction value of the bearings) $0.15 Transaction value, per unit, adjusted to exclude any costs incurred in the international shipment of the good $3.00 Value of non-originating materials (value, per unit, of the unfinished bearing rings imported by Producer A) $0.75 Under the transaction value method, the regional value content of the bearing is RVC = (TV − VNM) ÷ TV × 100 = ($3.00 − $0.75) ÷ $3.00 × 100 = 75%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Product costs: Transaction value of the bearings, per unit $3.15 Costs incurred, per unit, in the international shipment of the good (included in transaction value of the bearings) $0.15 Transaction value, per unit, adjusted to exclude any costs incurred in the international shipment of the good $3.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Transaction value of the bearings, per unit $3.15
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Costs incurred, per unit, in the international shipment of the good (included in transaction value of the bearings) $0.15
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Transaction value, per unit, adjusted to exclude any costs incurred in the international shipment of the good $3.00
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Under the transaction value method, the regional value content of the bearing is RVC = (TV − VNM) ÷ TV × 100 = ($3.00 − $0.75) ÷ $3.00 × 100 = 75%
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Therefore, because the bearings have a regional value content of at least 60% under transaction value method, the bearings are originating goods.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Example 2 (subsection (1)): Producer A, located in CUSMA country A, imports non-originating cotton, carded or combed, provided for in heading 52.03 for use in the production of cotton yarn provided for in heading 52.05. Because the change from cotton, carded or combed, to cotton yarn is a change within the same Chapter, the cotton does not satisfy the applicable change in tariff classification for heading 52.05, which is a change from any other Chapter, with certain exceptions. Therefore, the cotton yarn that Producer A produces from non-originating cotton is a non-originating good. Producer A then sells the non-originating cotton yarn to Producer B, also located in CUSMA country A, who uses the cotton yarn in the production of woven fabric of cotton provided for in heading 52.08. The change from non-originating cotton yarn to woven fabric of cotton is insufficient to satisfy the applicable change in tariff classification for heading 52.08, which is a change from any heading outside headings 52.08 through 52.12, except from certain headings, under which various yarns, including cotton yarn provided for in heading 52.05, are classified. Therefore, the woven fabric of cotton that Producer B produces from non-originating cotton yarn produced by Producer A is a non-originating good. However, Producer B can choose to accumulate the production of Producer A. The rule for heading 52.08, under which the cotton fabric is classified, does not exclude a change from heading 52.03, under which carded or combed cotton is classified. Therefore, under subsection (1), the change from carded or combed cotton provided for in heading 52.03 to the woven fabric of cotton provided for in heading 52.08 satisfies the applicable change of tariff classification for heading 52.08. The woven fabric of cotton is considered as an originating good. Producer B, in order to choose to accumulate Producer A’s production, must have a statement described in subparagraph (7)(a)(ii).
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer A, located in CUSMA country A, imports non-originating cotton, carded or combed, provided for in heading 52.03 for use in the production of cotton yarn provided for in heading 52.05. Because the change from cotton, carded or combed, to cotton yarn is a change within the same Chapter, the cotton does not satisfy the applicable change in tariff classification for heading 52.05, which is a change from any other Chapter, with certain exceptions. Therefore, the cotton yarn that Producer A produces from non-originating cotton is a non-originating good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer A then sells the non-originating cotton yarn to Producer B, also located in CUSMA country A, who uses the cotton yarn in the production of woven fabric of cotton provided for in heading 52.08. The change from non-originating cotton yarn to woven fabric of cotton is insufficient to satisfy the applicable change in tariff classification for heading 52.08, which is a change from any heading outside headings 52.08 through 52.12, except from certain headings, under which various yarns, including cotton yarn provided for in heading 52.05, are classified. Therefore, the woven fabric of cotton that Producer B produces from non-originating cotton yarn produced by Producer A is a non-originating good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
However, Producer B can choose to accumulate the production of Producer A. The rule for heading 52.08, under which the cotton fabric is classified, does not exclude a change from heading 52.03, under which carded or combed cotton is classified. Therefore, under subsection (1), the change from carded or combed cotton provided for in heading 52.03 to the woven fabric of cotton provided for in heading 52.08 satisfies the applicable change of tariff classification for heading 52.08. The woven fabric of cotton is considered as an originating good.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
Producer B, in order to choose to accumulate Producer A’s production, must have a statement described in subparagraph (7)(a)(ii).
CUSMA Rules of Origin Regulations — 10
Transport requirements — retention of originating status 10 (1) If an originating good is transported outside the territories of the CUSMA countries, the good retains its originating status if (a) the good remains under customs control outside the territories of the CUSMA countries; and (b) the good does not undergo further production or any other operation outside the territories of the CUSMA countries, other than unloading, reloading, separation from a bulk shipment, storing, labelling or other marking required by the importing CUSMA country or any other operation necessary to transport the good to the territory of the importing CUSMA country or to preserve the good in good condition, including (i) inspection, (ii) removal of dust that accumulates during shipment, (iii) ventilation, (iv) spreading out or drying, (v) chilling, (vi) replacing salt, sulphur dioxide or other aqueous solutions, or (vii) replacing damaged packing materials and containers and removing units of the good that are spoiled or damaged and present a danger to the remaining units of the good. Good entirely non-originating (2) A good that is a non-originating good by application of subsection (1) is considered to be entirely non-originating for the purposes of these Regulations. Exceptions for certain goods (3) Subsection (1) does not apply with respect to (a) a “smart card” of subheading 8523.52 containing a single integrated circuit, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to any other subheading; (b) a good of any of subheadings 8541.10 through 8541.60 or 8542.31 through 8542.39, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to a subheading outside of that group; (c) an electronic microassembly of subheading 8543.90, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to any other subheading; or (d) an electronic microassembly of subheading 8548.90, if any further production or other operation that that good undergoes outside the territories of the CUSMA countries does not result in a change in the tariff classification of the good to any other subheading.
CUSMA Rules of Origin Regulations — 11
Exceptions 11 A good is not an originating good merely by reason of (a) mere dilution with water or another substance that does not materially alter the characteristics of the good; or (b) any production or pricing practice with respect to which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent these Regulations.
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
aftermarket part means a good that is not for use as original equipment in the production of passenger vehicles, light trucks or heavy trucks. ( pièce destinée au marché du service après-vente )
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
all-terrain vehicle means a vehicle that does not meet United States federal safety and emissions standards permitting unrestricted on-road use or the equivalent Mexican or Canadian on-road standards. ( véhicule tout-terrain )
CUSMA Rules of Origin Regulations — CUSMA Rules of Origin Regulations
annual purchase value or APV means the sum of the values of high-wage materials purchased annually by a producer for use in the production of passenger vehicles, light trucks or heavy trucks in a plant located in the territory of a CUSMA country. ( valeur annuelle des achats )