CUSMA Rules of Origin Regulations — 1
content requirement. ( assujetti à une prescription de teneur en valeur régionale ) tariff provision means a heading, subheading or tariff item. ( poste tarifaire ) territory means, (a) for Canada, the following zones or waters as determined by its domestic law and consistent with international law: (i) the land territory, air space, internal waters and territorial sea of Canada, (ii) the exclusive economic zone of Canada, and (iii) the continental shelf of Canada; (b) for Mexico, (i) the land territory, including the states of the Federation and Mexico City, (ii) the air space, and (iii) the internal waters, territorial sea and any areas beyond the territorial seas of Mexico within which Mexico may exercise sovereign rights and jurisdiction, as determined by its domestic law, consistent with the United Nations Convention on the Law of the Sea , done at Montego Bay on December 10, 1982; and (c) for the United States, (i) the customs territory of the United States, which includes the 50 states, the District of Columbia and Puerto Rico, (ii) the foreign trade zones located in the United States and Puerto Rico, and (iii) the territorial sea and air space of the United States and any area beyond the territorial sea within which, in accordance with customary international law as reflected in the United Nations Convention on the Law of the Sea , the United States may exercise sovereign rights or jurisdiction. ( territoire ) total cost means all product costs, period costs and other costs incurred in the territory of one or more of the CUSMA countries where (a) product costs are costs that are associated with the production of a good and include the value of materials, direct labor costs and direct overheads; (b) period costs are costs, other than product costs, that are expensed in the period in which they are incurred, such as selling expenses and general and administrative expenses; and (c) other costs are all costs recorded on the books of the producer that are not product costs or period costs, such as interest. Total cost does not include profits that are earned by the producer, regardless of whether they are retained by the producer or paid out to other persons as dividends, or taxes paid on those profits, including capital gains taxes. ( coût total ) transaction value means the customs value as determined in accordance with the Customs Valuation Agreement, that is, the price actually paid or payable for a good or material with respect to a transaction of the producer of the good, adjusted in accordance with the principles of Articles 8(1), 8(3) and 8(4) of the Customs Valuation Agreement, regardless of whether the good or material is sold for export. ( valeur transactionnelle ) transaction value method means the method of calculating the regional value content of a good that is set out in subsection 7 (2). ( méthode de la valeur transactionnelle ) used means used or consumed in the production of a good. ( utilisé ) value means the value of a good or material for the purpose of calculating customs duties or for the purpose of applying these Regulations. ( valeur ) verification of origin means a verification of origin of goods under (a) in the case of Canada, paragraph 42.1(1)(a) of the Customs Act ; (b) in the case of Mexico, Article 5.9 of the Agreement; and (c) in the case of the United States, section 509 of the Tariff Act of 1930 of the United States, as amended. ( vérification de l’origine ) Interpretation — similar goods and similar materials (2) For the purposes of the definitions similar goods and similar materials , the quality of the goods or materials, their reputation and the existence of a trademark are among the factors to be considered for the purpose of determining whether goods or materials are similar. Other definitions (3) For the purposes of these Regulations, (a) Chapter , unless otherwise indicated, refers to a Chapter of the Harmonized System; (b) heading refers to any four-digit number or the first four