CUSMA Rules of Origin Regulations — 16
Categories 16 (1) For the purposes of calculating the RVC of a passenger vehicle, light truck or heavy truck, the calculation may be averaged over the producer’s fiscal year, using any one of the following categories, on the basis of either all motor vehicles in the category or only those motor vehicles in the category that are exported to the territory of one or more of the other CUSMA countries: (a) the same model line of motor vehicles in the same class of vehicles produced in the same plant in the territory of a CUSMA country; (b) the same class of motor vehicles produced in the same plant in the territory of a CUSMA country; (c) the same model line or same class of motor vehicles produced in the territory of a CUSMA country; and (d) any other category as the CUSMA countries may decide. Vehicles — same model line or class (2) For the purposes of paragraph (1)(c), vehicles within the same model line or class may be averaged separately if such vehicles are subject to different RVC requirements. Information requirements (3) If a producer chooses to use averaging for the purposes of calculating RVC, the producer must state the category it has chosen and (a) if the category referred to in paragraph (1)(a) is chosen, state the model line, model name, class of passenger vehicle, light truck or heavy truck and tariff classification of the motor vehicles in that category and the location of the plant at which the motor vehicles are produced; (b) if the category referred to in paragraph (1)(b) is chosen, state the model name, class of passenger vehicle, light truck or heavy truck and tariff classification of the motor vehicles in that category and the location of the plant at which the motor vehicles are produced; (c) if the category referred to in paragraph (1)(c) is chosen, state the model line, model name, class of motor vehicle and tariff classification of the passenger vehicle, light truck or heavy truck in that category and the locations of the plants at which the motor vehicles are produced; and (d) if the category referred to in paragraph (1)(d) is chosen, state the model lines, model names, classes of motor vehicles and tariff classifications of the passenger vehicles, light trucks or heavy trucks and the location of the plants at which the motor vehicles are produced and the CUSMA country or countries to which the vehicles are exported. Averaging period (4) If the fiscal year of a producer begins after July 1, 2020, but before July 1, 2021, the producer may calculate its RVC for passenger vehicles, light trucks, heavy trucks, other vehicles, core parts listed in Table A.2 used in the production of passenger vehicles, light trucks or heavy trucks, an automotive good listed in Tables A.1, B, C, D or E, steel and aluminum purchasing requirement and LVC, for the period beginning on July 1, 2020 and ending at the end of the following fiscal year. Optional transitional period (5) A producer may calculate its RVC (a) for passenger vehicles, light trucks, other vehicles, core parts listed in Table A2 that are used in the production of passenger vehicles, or light trucks, an automotive good listed in Tables A.1, B, and C and the steel and aluminum purchasing and labour value content requirements for passenger vehicles and light trucks for the following periods: (i) beginning on July 1, 2020 and ending on June 30, 2021, (ii) beginning on July 1, 2021 and ending on June 30, 2022, (iii) beginning on July 1, 2022 and ending on June 30, 2023 (iv) beginning on July 1, 2023 until the end of the producer’s fiscal year; and (b) for heavy trucks, an automotive good listed in Tables D or E and the steel and aluminum purchasing and labour value content requirements for heavy trucks, (i) beginning on July 1, 2023 and ending on June 30, 2024, (ii) beginning on July 1, 2024 and ending on June 30, 2025, (iii) beginning on July 1, 2025 and ending on June 30, 2026, (iv) beginning on July 1, 2026 and ending on June 30, 2027, and (v) beginning on July