Some goods exported from Panama can qualify for the Panama Tariff if the shipment and origin documentation requirements are met.
CPAFTA Tariff Preference Regulations His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2)a of the Customs Tariffb, makes the annexed CPAFTA Tariff Preference Regulations. S.C. 2001, c. 28, s. 34(1) S.C. 1997, c. 36 In these Regulations, originating means qualifying as originating in the territory of a Party under the rules of origin set out in Chapter Three (Rules of Origin) of the Canada-Panama Free Trade Agreement, signed on May 14, 2010. For the purposes of paragraph 24(1)(b) of the Customs Tariff, originating goods exported from Panama are entitled to the benefit of the Panama Tariff if the goods are shipped to Canada without shipment through another country either on a through bill of lading, or without a through bill of lading and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; or the goods are shipped to Canada through another country and the importer provides, when requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods, and a copy of the customs control documents that establish that the goods remained under customs control while in that other country. These Regulations come into force on the day on which section 42 of the Canada–Panama Economic Growth and Prosperity Act, chapter 26 of the Statutes of Canada, 2012, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. [Note: Regulations in force April 1, 2013, see SI/2013-16.]