Canada–UK Rules of Origin Regulations

Summary#

The final regulation CUKTCA Rules of Origin Regulations (SOR/2021-67) gives parts of the trade “rules of origin” for goods coming under the Canada–United Kingdom Trade Continuity Agreement the force of law in Canada. It specifies which Articles and Annexes of the Protocol on Rules of Origin now apply, and ties their start date to section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act, chapter 1 of the Statutes of Canada, 2021. The regulation was registered March 29, 2021 and published April 14, 2021.

What it does#

• Gives legal effect in Canada to parts of the Protocol on Rules of Origin and Origin Procedures of the Canada–European Union Comprehensive Economic and Trade Agreement, as carried into the Canada–UK continuity deal.
• Specifically brings into force:
  • Articles 1 and 2
  • Paragraphs 1 to 2C and 3 of Article 3
  • Articles 4 to 17
  • Annexes 1, 4, 5, 5-A and 7
• Sets the start date: these provisions come into force when section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act, chapter 1 of the Statutes of Canada, 2021 comes into force; if the regulations were registered after that day, they come into force on the day of registration.
• Note: a Regulatory Impact Analysis Statement for these Regulations is published alongside related material (it appears after SOR/2021-66).

Who's affected#

• Businesses that export to or import from the United Kingdom under the Canada–UK continuity agreement.
• Manufacturers and suppliers whose products or inputs may qualify (or not) for preferential tariff treatment because of origin rules.
• Customs brokers, freight forwarders and others who prepare tariff and origin paperwork.
• Federal customs and trade officials who apply the rules.
• If it’s unclear exactly how a specific product is affected, affected parties will need to check the listed Articles and Annexes or seek advice.

Why it matters#

• “Rules of origin” decide whether a product counts as Canadian (or UK) enough to get lower or zero tariffs under the trade deal. That can change how much duty businesses pay at the border.
• Making these Protocol provisions into Canadian law provides legal clarity and continuity after the UK left the EU.
• For businesses, the change can affect pricing, sourcing decisions, paperwork and record-keeping.
• For consumers, it may indirectly affect product prices and supply chains for some goods.