Is the NAFTA Certificate of Origin required for shipments to Mexico and Canada?
The NAFTA establishes special preferential tariff treatment for goods “originating” in and traded among NAFTA countries. However, the NAFTA Certificate of Origin is not a required entry document for shipments between the United States and Mexico or Canada and should only be prepared if the product qualifies under the NAFTA Rules of Origin for preferential tariff treatment. The exporter must first initiate a process to determine if the product qualifies and whether a Certificate of Origin is needed. Completion of a NAFTA Certificate of Origin is an affirmation that the party signing the document has researched the terms of the NAFTA and has determined that the goods covered by the certificate are “originating”, as defined in the agreement. Preparation of this certificate imposes certain legal rights, obligations and liabilities on the party signing the document and should be based on a careful inquiry into the terms of the NAFTA as they apply to each product. One of the most difficult i
