Guidance Trade with Canada

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How you import from and export to Canada.

UK-Canada Trade Continuity Agreement ( TCA)

The UK has signed a trade agreement with Canada which came into force on 1 April 2021.

This guidance provides information on aspects of trade that are covered by that agreement. It is for UK businesses trading with Canada.

What the agreement includes

The UK-Canada trade agreement includes provisions on:

• trade in goods - including provisions on preferential tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary measures
• trade in services and investment
• intellectual property, including geographical indications
• government procurement

Tariff rates on goods

Preferential tariff rates for bilateral trade in goods between the UK and Canada apply as set out in Annex 2A of the agreement. However, in some cases, the non-preferential applied rates may in fact be lower because of changes in the UK’s Most Favoured Nation tariff schedule.

Tariff rate quotas

Tariff rate quotas in the agreement have been tailored specifically to the UK.

There is no outward tariff rate quota for cheese in the UK-Canada trade agreement. UK cheese exporters will be able to export cheese tariff free, if the importer is a license-holder under the non-EU sources reserve of Canada’s WTO cheese quota.

Finding the correct rule of origin for export

Depending on the type of good you are seeking to export, in order to claim preferential treatment it will need to be either wholly obtained or sufficiently processed.

To be considered sufficiently processed your good will need to meet the relevant product specific rule ( PSR). The PSRs for this agreement use the 2012 version of the Harmonised System ( HS) nomenclature. You should apply the PSR for your good using the code in which it was classified under this nomenclature.

In a limited number of cases the code for your good may have changed during HS revisions. We are currently updating our online services to reflect these changes. In the interim correlation tables tracing these changes have been made available by the World Customs Organization and the United Nations

Claiming preferential rates for your exports from the UK

The requirements for claiming preference remain largely unchanged. A claim should be based on an origin declaration from the exporter that the product is originating.

When exporting to Canada you must include your EORI number in any origin declaration you issue to your customer, regardless of the value.

The origin declaration must be provided on an invoice, or any other commercial document (excluding a bill of lading), describing the originating product in sufficient detail to enable its identification.

Using EU materials and processing in your exports to Canada

From 1 April 2024, UK exporters cannot consider EU inputs as originating in their exports to Canada and must ensure their products still meet the Rules of Origin set out in Annex 5 of the UK-Canada trade agreement after this change if they want to benefit from preferential access.

You can still use EU materials, or other non-originating materials, in your exports to Canada, providing they have been sufficiently worked or processed in the UK so that your exports meet the Rules of Origin set out in Annex 5 of the UK-Canada trade agreement.

Sending your goods to Canada through the EU and other countries

Goods transited through EU and non-EU countries are subject to the same restrictions.

You can split a consignment in any third country when exporting goods to Canada, provided the goods comprising the consignment remain under customs control in the third country.

Origin quotas

From 1 April 2024, the alternative rules set out in Annex 5-A (Origin Quotas and Alternatives to the Product Specific Rules of Origin in Annex 5) no longer apply, and producers must meet the Rules of Origin set out in Annex 5 of the UK-Canada trade agreement if they want to benefit from preferential access.

Services and investment

Preferential conditions for bilateral trade in services and investment between the UK and Canada apply as set out in the agreement. This provides legal certainty for UK and Canadian services suppliers and investors by binding the actual level of liberalisation in both Canada and the UK.

Under the agreement UK businesses are able to temporarily move highly skilled professionals so they can provide services in Canada.

The agreement also sets out measures that facilitate investment between the UK and Canada, ensuring:

• continuity of the measures that remove barriers to establishing UK investment in Canada
• fair treatment for established investments and investors

The provisions on the resolution of investment disputes between investors and states (including financial services) won’t come into force with the rest of the agreement. This is set out in Article V of the UK-Canada trade agreement. Instead, these provisions will be subject to a comprehensive joint review.

Geographical indications

Geographical indications ( GIs) protect the geographical names of food, drink and agricultural products.

The following UK GIs, including ‘transborder GIs’ that relate to the territory of both Northern Ireland and the Republic of Ireland, are protected in this agreement:

• Irish whiskey
• Irish cream
• Scotch whisky

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