CUSMA 101: How Canadian Manufacturers Can Qualify for Duty‑Free Treatment Under CUSMA
By Shizu Yamaguchi
Canadian manufacturers exporting to the United States can benefit from duty‑free access under the Canada‑United States‑Mexico Agreement (CUSMA). To receive these tariff savings, products must meet the agreement’s rules of origin, and exporters must provide proper certification before the shipment leaves Canada. When these requirements are met, the U.S. importer can claim preferential tariff treatment, allowing qualifying goods to enter the U.S. without duty.
Keep in mind that talks about the agreement are coming up as of the end of March, 2026.
1. Determine the Correct HS Code
The first step is identifying the product’s Harmonized System (HS) code, also known as the customs tariff code. This classification determines how the product is treated at the border and is essential for confirming whether it qualifies under CUSMA. Exporters can find their HS code using the Canada Tariff Finder or by consulting a licensed customs broker.
2. Review the Rules of Origin
Each product type has a specific rule of origin under CUSMA. These rules outline the conditions a good must meet to be considered originating in North America. The requirements vary by HS code and may involve the origin of materials, the production process, or other criteria. Exporters can refer to the rules of origin chapter in the CUSMA agreement or work with a customs broker to verify whether their goods qualify.
3. Provide a Certification of Origin
To allow the U.S. importer to claim CUSMA benefits, the exporter must provide a certification of origin. There is no official form required; the information can be added directly to the commercial invoice or included as a separate document. Exporters can refer to the Trade Commissioner Service’s “Understanding CUSMA Compliance” resource to confirm what information must be included.
Advance Rulings for Certainty
If an exporter is unsure about their HS code, rule of origin, or marking requirements, they can request an advance ruling from U.S. Customs and Border Protection. This ruling clarifies how the product will be treated at the border before it ships. An advance ruling does not need to be repeated for identical goods unless sourcing or production processes change.
Maintain Records and Communicate Clearly
Exporters should keep accurate records and ensure consistent communication with their importers. Double‑checking documentation and processes helps avoid delays or compliance issues at the border.
For more information, visit tradecommissioner.gc.ca or call the dedicated CUSMA compliance line at 1‑833‑760‑1167.
Information in the above information was adapted from guidance provided by the Trade Commissioner Service (Canada’s Trade Commissioner Service, 2025).
References:
Canada’s Trade Commissioner Service. (2025, April 30). Set yourself up for CUSMA compliance. https://www.youtube.com/watch?v=27inUoLAwCk
