NAFTA Certificate of Origin

The NAFTA Certificate of Origin is used by Canada, Mexico, and the United States, including Puerto Rico, to determine if goods imported into their countries receive reduced or eliminated duty as specified by the North American Free Trade Agreement (NAFTA). Only importers who possess a valid Certificate of Origin may claim preferential tariff treatment for originating goods.

The NAFTA Certificate of Origin must be attached to an Invoice if the shipment is valued at greater than:

• $1,000 (U.S.) and is being sent to a Mexican destination from Canada or the U.S.
• $1,600 (Canadian dollars) and is being sent to a Canadian destination from Mexico to the U.S.
• $2,500 (U.S.) and is being sent to a U.S. destination from Canada or Mexico.

Shipments valued at less than the above amounts do not require a NAFTA Certificate of Origin. Instead, the customer should type the following statement on the shipment's invoice:

"I hereby certify that the good covered by this shipment qualifies as an originating good for purposes of preferential tariff treatment under the NAFTA."

General Information on the NAFTA Certificate of Origin

• Document provides preferential duty treatment; a plus for the importer. Without the document, the importer will pay the usually higher most-favored-nation (MFN) tariff.
• May be completed in French, Spanish, or English. A translation may be requested by customs officials.
• Does not need to be notarized.
• No requirement that the exporter must submit the original document.
• Companies planning to use privately created certificates of origin should obtain Customs approval beforehand.
• Not required: (1) for shipments less than the equivalent to US$1000, (2) for goods which do not qualify under the NAFTA provisions for the lower tariff rate, or (3) for temporary entry goods.
• Certificate can be submitted for a refund up to 1 year after the importation of the good.
• The U.S. and Canada require that the certificate be kept for 5 years, Mexico for 10 years.

Language

A uniform Certificate of Origin is used in all three countries and is printed in English, French or Spanish. The Certificate has to be completed in the language of the country of export or the language of the importing country, at the exporter's discretion. Importers have to submit a translation of the Certificate to their own customs administration when requested. At the end of this section we have included links to U.S.A., Canadian and Spanish versions of the NAFTA Certificate of Origin with instructions for its completion.

Scope

A Certificate of Origin may cover a single shipment or multiple shipments of the same goods. Certificates that cover multiple shipments are called blanket certificates and may apply to goods shipped abroad within any twelve-month period specified on the Certificate. Although a Certificate of Origin may cover goods imported over not more than a twelve-month period, it remains valid for NAFTA preference claims made up to four years from the date upon which it was signed.

Completion of Certificate

The Certificate of Origin must be completed and signed by the producer or exporter of the goods. Where the exporter is not the producer, the exporter may complete the Certificate on the basis of:

• knowledge that the good is NAFTA originating;
• has a written statement from the producer saying that the good originates; or
• has a completed and signed Certificate of Origin provided by the producer.

Exporters' and Producers' Obligations

Exporters or producers that prepare Certificates of Origin have to provide copies of this document to their own customs administration upon request.

Exporters or producers from the U.S.A. and Canada that provide a Certificate of Origin must maintain exporting records for five years, in Mexico, the exporter or producer has to maintain exporting records for ten years.

Exporters or producers have to notify any parties that were provided this document of any change that could affect the Certificate's accuracy or validity.

The Trade Information Center (TIC) of the Department of Commerce has a new online interactive NAFTA tool that helps editing certificates of origin.

NAFTA Certificate of Origin (official Canadian form B232 (English) (PDF)