CUSMA Rules of Origin Regulations — 4
4 (1) In determining the transaction value of a good, the following must be added to the price actually paid or payable: (a) to the extent that they are incurred by the buyer, or by a related person on behalf of the buyer, with respect to the good being valued and are not included in the price actually paid or payable (i) commissions and brokerage fees, except buying commissions, (ii) the costs of transporting the good to the producer’s point of direct shipment and the costs of loading, unloading, handling and insurance that are associated with that transportation, and (iii) if the packaging materials and containers are classified with the good under the Harmonized System, the value of the packaging materials and containers; (b) the value, reasonably allocated in accordance with subsection (13), of the following elements if they are supplied directly or indirectly to the producer by the buyer, free of charge or at reduced cost for use in connection with the production and sale of the good, to the extent that the value is not included in the price actually paid or payable: (i) materials, other than indirect materials, used in the production of the good, (ii) tools, dies, moulds and similar indirect materials used in the production of the good, (iii) indirect materials, other than any of the indirect materials referred to in subparagraph (ii) or in paragraph (c), (e) or (f) of the definition indirect material in subsection 1(1) of these Regulations, used in the production of the good, and (iv) engineering, development, artwork, design work, and plans and sketches necessary for the production of the good, regardless of where performed; (c) the royalties related to the good, other than charges with respect to the right to reproduce the good in the territory of one or more of the CUSMA countries, that the buyer must pay directly or indirectly as a condition of sale of the good, to the extent that such royalties are not included in the price actually paid or payable; and (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the good that accrues directly or indirectly to the producer. (2) The additions referred to in subsection (1) must be made to the price actually paid or payable under this section only on the basis of objective and quantifiable data. (3) If objective and quantifiable data do not exist with regard to the additions required to be made to the price actually paid or payable under subsection (1), the transaction value cannot be determined under section 2. (4) Additions must not be made to the price actually paid or payable for the purpose of determining the transaction value except as provided in this section. (5) The amounts to be added under subparagraphs (1)(a)(i) and (ii) are (a) those amounts that are recorded on the books of the buyer; or (b) if those amounts are costs incurred by a related person on behalf of the buyer and are not recorded on the books of the buyer, those amounts that are recorded on the books of that related person. (6) The value of the packaging materials and containers referred to in subparagraph (1)(a)(iii) and the value of the elements referred to in subparagraph (1)(b)(i) are (a) if the packaging materials and containers or the elements are imported from outside the territory of the CUSMA country in which the producer is located, the customs value of the packaging materials and containers or the elements; (b) if the buyer, or a related person on behalf of the buyer, purchases the packaging materials and containers or the elements from a person in the territory of the CUSMA country in which the producer is located who is not a related person, the price actually paid or payable for the packaging materials and containers or the elements; (c) if the buyer, or a related person on behalf of the buyer, acquires the packaging materials and containers or the elements from a person in the territory of the CUSMA country in which the producer is located who is not a r