Tax & Trade Blog

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USMCA ORIGIN: CERTIFICATION RULES

PLANNING FOR TRUMP TARIFFS

While US President Trump has instituted a pause on his tariffs implemented through executives orders on March 6 and April 2, 2025, many Canadian businesses may be unaware that this reprieve only extends to Canadian exports that qualify for preferential tariff treatment under the United States Mexico Canada Agreement (“USMCA”).  Accordingly, Canadian businesses need to place a premium on USMCA origin status. 

This is the second of a two-part series on how one can claim USMCA preferential tariff treatment and focusses on the "formal" requirements for doing so, once the substantive origin analysis has been completed.

On September 19, 2024, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2023-006 (the “Order”), continuing its finding of material injury in respect of the dumping and subsidizing of Cold-Rolled Steel originating in or exported from China, South Korea, and Vietnam (the “Subject Goods”). 

The Subject Goods

The Subject Goods are defined as: