Certificate of origin for Canada: when you need one, and which one
A certificate of origin is what lets you pay a free trade agreement's lower duty rate instead of the regular one. There is no single Canadian form: what counts depends on the agreement, and some agreements have no form at all. This page covers what the CBSA accepts as proof of origin for each tariff treatment, when you don't need a certificate, and how Canadian exporters get one for their buyers.
- Needed
- to claim a free trade rate
- Not needed
- up to CAD$3,300
- Valid
- 4 years after signing
- Keep it
- 6 years
What a certificate of origin actually is
Every commercial import needs proof of origin, but for most goods that is simply the commercial invoice showing the country of origin. A certificate of origin is the stronger version: the importer's, exporter's or producer's statement that the goods meet a free trade agreement's rules of origin. Without one, you cannot claim that agreement's preferential rate.
Each agreement sets its own format. The older bilateral agreements have their own forms, such as BSF760 for Korea or B240 for Chile. Under CETA (EU), the Canada-UK agreement, Ukraine and EFTA, the certificate is an origin declaration: a set sentence the exporter writes on the invoice or another commercial document. Under CUSMA and CPTPP there is no form at all, only a list of minimum data elements that can sit on the invoice or any other document.
Goods that don't qualify under an agreement pay the Most-Favoured-Nation (MFN) or General Tariff rate, and for those the commercial invoice or a Canada Customs Invoice showing the country of origin is enough. Goods from developing countries under the GPT, LDCT or CCCT preferences need Form A or an Exporter's Statement of Origin, signed by the exporter in that country.
Exporting from Canada is the mirror image: your buyer, or their customs, asks you for the certificate. If the destination has a free trade agreement with Canada, you certify origin yourself on that agreement's format. If it doesn't, or your goods don't qualify, buyers often ask for a non-preferential certificate of origin, which the Canadian Chamber of Commerce certifies online through its TradeCert portal.
How to claim a free trade rate as an importer
- 01
Check that the goods actually qualify. Shipping from a free trade partner is not enough: the goods have to meet that agreement's rules of origin.
- 02
Get the right certificate from your supplier before you account for the goods: the agreement's form, the origin declaration on the invoice, or the CUSMA or CPTPP data elements. The table below shows which.
- 03
Claim the agreement's tariff treatment code when you account for the goods. If you don't have the certificate yet, the CBSA says to claim another treatment, usually MFN, and you can apply for a refund of the extra duty once you have it.
- 04
Keep the certificate for six years and give it to the CBSA when asked. Failing to produce it on request can bring an administrative monetary penalty (AMPS C152).
- 05
If you later have reason to believe the certificate is wrong, correct your declaration and pay any duty owing. Doing so within 90 days protects you from a false-declaration offence.
Which proof of origin for which agreement
As set out in Memorandum D11-4-2 (paragraphs 10 to 43, Appendix A, and the treatment codes in paragraph 53). The memorandum dates from 2022: for an agreement signed since, check the CBSA's current guidance.
| Agreement or tariff | Proof of origin the CBSA accepts | Treatment code |
|---|---|---|
| CUSMA (United States, Mexico) | Certification of origin: minimum data elements on the invoice or any document, no set form. The importer, exporter or producer can complete it. | UST 10 · MXT 11 |
| CPTPP | Certification of origin: minimum data requirements, no set form. The importer, exporter or producer can complete it. | CPTPT 33 |
| CETA (European Union) | Origin declaration by the exporter on the invoice or a commercial document | CEUT 31 |
| Canada-UK Trade Continuity Agreement | Origin declaration (same wording as CETA) | UKT 34 |
| Canada-Ukraine | Origin declaration | UAT 32 |
| Canada-EFTA (Iceland, Norway, Switzerland-Liechtenstein) | Origin declaration | IT 22 · NT 23 · SLT 24 |
| Canada-Korea | Form BSF760 | KRT 30 |
| Canada-Chile | Form B240 | CT 14 |
| Canada-Peru | Form BSF267 | PT 25 |
| Canada-Colombia | Form BSF459 | COLT 26 |
| Canada-Jordan | Form BSF303 | JT 27 |
| Canada-Panama | Form 631 | PAT 28 |
| Canada-Honduras | Form BSF747 | HNT 29 |
| Canada-Costa Rica | Form B246 | CRT 21 |
| Canada-Israel | Form B239, plus Form E669 if the goods had minor processing in a non-party country | CIAT 13 |
| GPT, LDCT, CCCT (developing countries) | Form A or an Exporter's Statement of Origin, signed by the exporter in the beneficiary country. LDCT textiles and apparel (HS chapters 50 to 63): Form B255. | — |
| MFN, General Tariff, Australia, New Zealand | Commercial invoice or Canada Customs Invoice showing the country of origin | — |
The mistake that costs importers money
Claiming the free trade rate first and asking the supplier for the certificate afterwards. The CBSA expects you to hold the certificate at the moment you claim. If it isn't in hand yet, pay the MFN rate and ask for a refund once it arrives: that costs you some cash for a while, not a penalty.
Certificate of origin FAQ
Do I need a certificate of origin for every import into Canada?
No. You only need one to claim a free trade agreement's preferential rate. Goods paying the MFN or General Tariff rate only need a commercial invoice showing the country of origin. And commercial shipments with an estimated value for duty of CAD$3,300 or less need no proof of origin even when you claim a free trade rate, though you must keep records showing the goods qualify. If the CBSA finds a shipment was split to stay under that threshold, it can ask for a certificate.
Is there an official CUSMA certificate of origin form?
No. Under CUSMA the certification of origin is a set of minimum data elements: who is certifying (importer, exporter or producer), the certifier's, exporter's, producer's and importer's details, a description of the goods with their 6-digit HS code, the origin criterion, a blanket period of up to 12 months if it covers several shipments, and a signature and date with the certification statement. It can sit on the invoice or any other document. If the invoice is issued in a country outside CUSMA, the certification must be a separate document.
How long is a certificate of origin valid?
The CBSA accepts a certificate for four years after the date it was signed. It can cover a single import, or several imports of identical goods within a 12-month period (a blanket certificate).
Who can sign a certificate of origin?
Under most agreements, the exporter. Under CUSMA and CPTPP, the importer, the exporter or the producer. The signer must have the legal authority to sign for the company or enough knowledge of the goods' origin; a third party needs that knowledge and, for example, a power of attorney. The CBSA accepts scanned and electronically signed certificates.
How do I get a certificate of origin to export from Canada?
For a country with a free trade agreement, you certify origin yourself in that agreement's format; on a CETA origin declaration, a Canadian exporter writes its Business Number. For other destinations, or goods that don't qualify, buyers often ask for a non-preferential certificate of origin. The Canadian Chamber of Commerce certifies those online through TradeCert, and asks for a letter of waiver and proof that your company is registered in Canada.
The CBSA memorandum still mentions Form B3. Does it still apply under CARM?
Memorandum D11-4-2 still refers to the B3-3 coding form, and the CBSA flags the page as under review since CARM became the official system of record for importers. The proof-of-origin rules this page summarizes come from that memorandum. If something in it doesn't match what you see in CARM, contact the CBSA office it names.
Official sources
Keep going
The certificate decides your duty rate. These cover the rest of the import setup.
Keep reading
The next steps most people take from here.
Importing
The whole path to importing commercial goods into Canada, in order.
Read →RM business number
The import/export account number the CBSA needs before your first shipment.
Read →Export to the USA
Canada to the United States: CERS exemptions, CUSMA origin, entry on the US side.
Read →Import readiness
Check your import readiness: CARM, RPP security, classification, permits.
Read →