The following have been updated on the Canada Border Services Agency website
D11-5-3, Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin
This memorandum provides a stable link to the Department of Justice for the official version of the CCFTA Rules of Origin Regulations that are used to determine the entitlement of goods to preferential tariff treatment under the Canada-Chile Free Trade Agreement (CCFTA).
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
D11-5-4, Canada-Chili Free Trade Agreement (CCFTA) Rules of Origin
This memorandum provides a stable link to the Department of Justice for the official version of the CCFTA Rules of Origin Regulations that are used to determine the entitlement of goods to preferential tariff treatment under the Canada-Chile Free Trade Agreement (CCFTA).
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
This memorandum outlines and explains the treatment of price reductions in determining the value for duty under the transaction value method, in accordance with section 48 of the Customs Act.
This memorandum, formerly entitled “Discountsâ€, has been reissued to explain the Canada Border Services Agency’s revised policy on the treatment of reductions to the price paid or payable, which result from agreements in writing that are in effect at the time goods are imported to Canada.