CBSA clarifies NAFTA Certificate of Origin guidelines

when is a nafta certificate required

. General

CBSA clarifies NAFTA Certificate of Origin guidelines 2005-06-14

The Canada Border Services Agency (Customs) has clarified its administrative policy respecting the signing and retention of NAFTA Certificates of Origin. A NAFTA Certificate of Origin must be kept on file and made available to Customs upon request for a period of not less than six years following the date the goods on the Certificate were imported. Customs maintains the right to assess duties and monetary penalties against an importer whose Certificates are not signed or kept in accordance with these rules.

The following conditions are considered to meet Customs’ requirements:

  • Certificate with an original signature that is sent in hardcopy or faxed to the importer. The importer may print and file the fax, or store it electronically in a computer program configured to receive, manage, store and print incoming faxes
  • Certificate with an original signature that is scanned by the importer, archived

    and printed when required

  • Certificate with an original signature that is scanned and e-mailed to the importer to be stored and printed when required
Notwithstanding the above, an importer must retain a copy of every original NAFTA Certificate he receives for the prescribed time period. If a Customs officer has some doubt about the authenticity of a Certificate, or requires an original as an element in a fraud case, the officer may ask the importer for the original signed Certificate.

The following Certificates of Origin are not acceptable for tariff treatment or recordkeeping purposes:

  • Certificate that is not signed
  • Certificate with an electronic signature
A Certificate with an electronic signature is deemed to be unsigned.

An importer who claims NAFTA tariff treatment on the basis of an invalid Certificate of Origin may be subject to an AMPS penalty ranging from $1,000 to as much as $25,000.

Source: www.milgram.com

Category: Insurance

Similar articles: