Tariff rules for Indonesian-origin goods

Summary#

The CICEPA Tariff Preference Regulations (SOR/2026-126) set the shipping and document rules for claiming tariff treatment for goods from Indonesia under the new Canada–Indonesia trade deal. The regulations were registered on June 12, 2026 and published in the Canada Gazette on July 1, 2026. They take effect when section 40 of the Canada–Indonesia Comprehensive Economic Partnership Agreement Implementation Act comes into force, or on the day the regulations are registered if that happens later.

What it does#

• Defines “originating” to mean goods that meet the rules of origin in Chapter 3 of the Canada–Indonesia Comprehensive Economic Partnership Agreement.
• Sets conditions for Indonesian-origin goods to get the benefit of the Indonesia Tariff under the Customs Tariff:
  • If goods are shipped directly (not routed through another country):
    • They qualify if shipped on a through bill of lading; or
    • If not shipped on a through bill of lading, the importer must provide, when asked by an officer, documents showing the shipping route and every point of shipment and transhipment before importation.
  • If goods are shipped through another country:
    • The importer must provide, when asked by an officer, documents showing the shipping route and all shipment/transhipment points before importation, and
    • A copy of customs control documents proving the goods stayed under customs control while in the other country.

Who's affected#

• Importers in Canada who plan to claim reduced or preferential duties for goods from Indonesia.
• Customs brokers, freight forwarders, carriers and shippers who handle shipments between Indonesia and Canada.
• Indonesian exporters and their logistics partners who arrange shipping and documentation.
• Canada Border Services Agency officers who will check the required documents.

If it’s unclear whether a specific good qualifies as “originating,” the regulations refer back to the agreement’s rules of origin in Chapter 3.

Why it matters#

• It tells importers exactly what shipping evidence they must keep or produce to get lower tariffs for Indonesian goods.
• Missing or incomplete documents, or shipping that breaks customs control in transit, could mean losing the tariff benefit and paying higher duties.
• It encourages specific shipping practices (through bills of lading or verified customs control during transit), which can affect logistics choices and paperwork costs for businesses.