MEMORANDUM D11-4-2
Ottawa, June 30, 1998

PROOF OF ORIGIN

This Memorandum contains the Proof of Origin of Imported Goods Regulations that apply to all tariff treatments accorded to imported goods. The Memorandum also contains the guidelines regarding the proof of origin requirements for the preferential tariff treatment accorded under the North American Free Trade Agreement (NAFTA), the Canada-Israel Free Trade Agreement (CIFTA), and the Canada-Chile Free Trade Agreement (CCFTA).
For guidelines regarding the proof and rules of origin requirements for Canada's developing countries tariff treatments, refer to Memoranda D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff, and D11-4-5, Rules of Origin Respecting Caribcan. For guidelines concerning the application of the Most-Favoured-Nation Tariff and the Australia and New Zealand tariff treatments, refer to Memoranda D11-4-3, Rules of Origin Respecting the Most-Favoured-Nation Tariff, and D11-4-6, Rules of Origin for the New Zealand and Australia Tariff Treatments.

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CUSTOMS ACT

74.(1) Refund - Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if:

NAFTA Origin
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential tariff treatment under NAFTA or no claim for preferential tariff treatment under CCFTA, as the case may be, was made in respect of those goods at the time they were accounted for under subsection 32(1), (3) or (5);

CIFTA Origin
(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for preferential tariff treatment under CIFTA was made in respect of those goods at the time they are accounted for under subsection 32(1), (3) or (5);