International Trade News-RRS
Certification of origin under the United States, Mexico and Canada Agreement.
Edmundo Elías- Fernández
With the entry into force of the T-MEC[1], several changes were implemented on regards of the certificates of origin under the North America Free Trade Agreement (NAFTA).
What changed?
The pre-established format known as certificate of origin was eliminated to establish a free certification which is known as certification of origin.
The certification of origin can be issued in the commercial invoice, transportation documents or any other document, so long as the following requirements are included:
1. Indicate if the certifier is the exporter, producer or importer; (for imports into Mexico, can only be issued by the by the exporter or producer).
2. Certifier: provide name, position, address, phone number and email address.
3. Exporter: provide name, address, phone number and email address.
4. Producer: provide name, address, phone number and email address.
5. Importer: provide name, address, phone number and email address.
6. Description and tariff classification of six digits (subheading) of the good in accordance with the Harmonized Tariff System.
The description must be enough to be related with the goods covered by the certification.
7. Specify the origin criteria of the good, under the T-MEC.
8. Include the global period (the period can be up to 12 months).
9. Authorized signature and date, including the following statement (it is important to note that the person that signs must have enough knowledge that the goods qualify as originating):
· “I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume the responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, the necessary documentation to support this certification”.
Who can fill a certification of origin?
The importers may request preferential duty treatment based on a certification of origin filled by the exporter, producer, or importer of the goods.
Notwithstanding the above, Mexico agreed to a transition period of 3 (three) years and 6 (six) months, as of the entry into force of T-MEC, to implement the certification of origin completed by the importer.
So long as the guidelines to issue the certification of origin filled by the importer are not published, importers of goods into Mexico cannot certify the origin of the goods.
Electronic certification of origin:
It is permitted to complete and send the certification of origin electronically, and the certification of origin signed with an electronic or digital signature will be accepted.
What happens if the certification of origin does not contain the requirements referred?
In case that a certification of origin does not contain any of the requirements previously referred, said certification will not be considered valid, and therefore preferential duty treatment cannot be claimed.
Nevertheless, if the certification of origin contains additional information than required in the T-MEC, the certification of origin will be considered valid.
Does preferential duty treatment can be claimed after the importation of goods?
Yes, preferential duty treatment can be requested, as well as the drawback of overpaid duties, up to one year after the date of importation of the goods, complying with the applicable requirements.
What happens if the certification of origin has errors?
In case of minor errors or discrepancies, such as typographical or orthographic, that do not generate doubts regarding the correctness of the information, the certification of origin will be considered valid.
Nevertheless, if the certification of origin is illegible, or has not been filled in accordance with the T-MEC, the importer will be granted a period of five days to submit a corrected copy.
[1] For purposes of this bulletin, we will use the acronym T-MEC for “USMCA”
