Commonwealth Caribbean Countries Tariff (GKK code 07) * Certificate of origin: Form ”A” / Exporter`s Declaration of Origin Box 6: For each material described in box 5, indicate the six-digit HS tariff classification. If the case is subject to a specific rule of origin requiring eight digits, identify yourself with eight digits using the HS tariff classification of the Contracting Party into who are imported. ”When a free trade agreement is in force, it contains a number of extremely precise rules of origin for each product,” says de Sousa. ”As an exporter, you determine whether, under these rules, your product is eligible for a reduction or elimination of customs duties. If this is the case, declare it in the preferential CO that accompanies it. Your customer will then not have to pay the rates that would otherwise apply to your product. In Canada, there are 18 customs treatments, all presented by a code on customs coding form B3. Sixteen of the customs procedures will be reduced or repealed from the duty normally payable on imported goods, as a result of a free trade agreement or other preferential treatment granted by Canada to beneficiary countries. If everything in your product was entirely manufactured or obtained in Canada, Canada is the country of origin and the product most likely qualifies for preferential tariff treatment under the free trade agreement. Box 7: For each good described in box 5, indicate which criterion (A to E) is applicable. The rules of origin shall be laid down in the regulations adopted and published by the Parties.
There are two basic types of certificates of origin: preferential certificates and non-preferential certificates. ”If there is no FTA, you must submit a non-preferential CO or equivalent CO with your shipment, although no tariff advantage can be invoked,” de Sousa explains. `The customs authorities require the declaration determining customs amounts and for statistical purposes. Sometimes there are also excise duties and the origin of the product helps determine the tax to be paid. ”FTA certificate/Declarations are optional. They can continue to ship products to ASA partner countries without qualifying for the FTA preference. However, if the importer plans to benefit from the ESTV preference, you must provide the information to the buyer in the form of a CO or a declaration. CCRFTA Costa Rica Tariff (code CRT 21) Certificate of origin: Form B246; for TPL: the certificate issued by the exporter of non-originating textile products should contain only products qualified in FTA. . . .