Tariff guidance for businesses

Qualifying businesses can get tariff exemptions or reductions by meeting the rules of origin and completing a certificate of origin under some trade agreements.

On this page

• Determine eligibility 
• Complete a certificate of origin
• Advance ruling
• Trade agreements
• Canada-United States-Mexico Agreement information for businesses
• Additional information

Determine eligibility

To determine if your product qualifies for tariff exemptions or reductions, you should:

• Find the tariff classification of your product
• Verify your product meets the ​rules of origin
  • ​Rules of origin are the guidelines that determine where a product is made. They tell you which country a product can be considered to come from based on where it was manufactured or what materials were used to make it. 
  • All internationally traded goods are required to have an origin when they are declared to customs at the point of import.
• Use the World Customs Organization - Rules of Origin Facilitator to find out:
  • Import duties in foreign markets applicable to your product
  • Available duty savings
  • Detailed rules of origin
  • Certification procedures

Complete a certificate of origin

Certificates of origin are legal documents that declare the origin of a product. When you export goods, you must include a certificate of origin with your shipment. The certificate is used to determine the tariffs.

If your product qualifies under the rules of origin, you must:

• Complete a certificate of origin
• Keep records of your certificate of origin for customs authorities requesting verification.

Advance ruling

An advance ruling is a process where a business can request a decision from customs authorities before importing goods.  

By getting an advance ruling a business can:

• Understand how their goods will be treated 
• Reduce the risk of surprise costs or delays at the border 
• Know in advance how their products will be classified and taxed

Trade agreements

Learn more about Canada's trade agreements and options for advance ruling.

Canada-United States-Mexico Agreement (CUSMA) information for businesses

Information regarding the CUSMA rules of origin and help finding the tariff classification of a good:

• Find the tariff applicable for your product | Canada Tariff Finder
• Canada-United States-Mexico Agreement (CUSMA) - Chapter 4 - Rules of Origin 
• U.S. Customs and Border Protection USMCA Centre
• Customs brokers and consulting or accounting firms can provide useful guidance to traders

Additional information

• The Canadian Trade Commissioner Service (TCS) Step-by-Step Guide to Exporting
• Export Navigator exists to set you up with the resources and support you need to export.