How to claim preferential tariff treatment with a Certificate of Origin

A Certificate of Origin is the legal document you use to show that your goods qualify for the reduced duty rates available under a free trade agreement (FTA).

These reduced rates, known as preferential tariff treatment, apply only when your products meet the agreement’s rules of origin and you have the proper certification to support your claim.

If the certificate is complete and accurate, you can claim the lower duty rate when you import.

If it is missing or incorrect, the Canada Border Services Agency (CBSA) will apply the standard tariff rate. 

In this article, we outline how a Certificate of Origin supports your preferential tariff claim, what it must include, and the steps you can take to ensure your documentation is accurate and compliant.

What is a Certificate of Origin?

A Certificate of Origin is a document that states the country of origin for your goods.

It certifies that your goods were wholly obtained, produced, manufactured, or processed in a specific country, and, consequently, confirms whether they qualify as originating under a specific free trade agreement.

Although each agreement has its own format and data requirements, most Certificates of Origin should include:

• Your importer information
• Details about the exporter or producer
• A description of the goods
• The HS code that classifies the product
• The applicable origin criterion under the agreement
• The period covered
• A signature or confirmation that the information is accurate

You are required to keep the certificate and all supporting records for six years from the date of import.

If the information in your Certificate of Origin cannot be supported, the CBSA may reassess your shipment, and you may have to pay duties and interest.

You may also be subject to penalties, such as those issued under the Administrative Monetary Penalty System (AMPS).

It is important to note that for many of Canada's most recent trade agreements, such as CUSMA and CPTPP, the CBSA does not require a specific form.

Instead, you must provide a specified set of minimum data elements. These may be provided electronically or included directly on the Commercial Invoice.

When do you need a Certificate of Origin?

Not every import requires a Certificate of Origin. Here’s when you need and don’t need one:

When a Certificate of Origin is required

You must have a valid certificate if:

• • You are claiming preferential tariff treatment under an FTA, such as CUSMA, CPTPP, CETA, or others
  • Your goods exceed the Low Value Shipment threshold (more than $3,300)
  • You are importing commercial goods

In these cases, the certificate proves that your goods meet the rule of origin in the agreement.

Information about the rules of origin for each free trade agreement can be found in the CBSA’s Memoranda D11-5 series.

When a Certificate of Origin is not required

A certificate is not required if:

• • Your goods qualify as Low Value Shipments ($3,300 or less) and you are claiming preferential tariff treatment (but you must still provide a simple statement of origin on the Commercial Invoice to claim the preferential rate)
  • Your goods are non-commercial (casual)
  • You are not claiming preferential tariff treatment 

If you’re importing goods under the most-favoured nation (MFN) tariff, you do not need a formal Certificate of Origin.

Instead, you can provide proof of origin using the Canada Customs Invoice, Commercial Invoice, or any other documentation that clearly indicates the applicable country of origin.

What you should check before using a Certificate of Origin

Before you rely on a Certificate of Origin to support your preferential tariff claim, you should confirm that the information in it is accurate and complete.

The CBSA may request supporting documents at any time, and, as the importer of record, you are responsible for making sure your claim is properly documented.

Here are the key points to check to ensure compliance:

Accurate HS code

Make sure the HS code on the certificate matches the classification you are declaring. The rule of origin applied to your goods is directly linked to the correct HS code, and any inconsistencies may result in a reassessment by the CBSA.

Correct origin criterion

The certificate must show the correct origin criterion under the free trade agreement. Each agreement has its own rules, and the right criterion must be applied based on how the goods were made.

Complete data elements

Review the names, addresses, product descriptions, and any period covered by the certificate. Missing or inaccurate data elements may cause the CBSA to reject your claim.

Supporting records

Make sure that the exporter or producer can provide supporting records if the CBSA initiates a reassessment. If they cannot support the origin claim, you may be required to pay the waived duties and any applicable interest.

Signature or attestation

Check that the certificate is signed (or certified as required by the agreement) and that it applies to the specific shipment you are claiming. 

How Cole International can help

Managing Certificates of Origin can take time, especially when you need to verify origin criteria, confirm that your goods qualify under a free trade agreement, and ensure the document supports your preferential tariff claim.

At Cole International, we offer trade consulting and customs brokerage services to help Canadian businesses manage origin requirements and claim preferential tariff treatment with confidence. 

Our team works with importers every day to:

• Review Certificates of Origin for accuracy and completeness
• Confirm that the correct origin criterion and HS code have been applied
• Identify any risks before submitting preferential tariff claims

We don’t believe in guesswork. We get it right the first time.

If you want clarity on whether your goods qualify for preferential tariff treatment or need help with your Certificate of Origin, reach out to one of our trade professionals for guidance.