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Origin and trade agreements

USMCA: rules of origin, certification and the 2026 review

How goods qualify under USMCA, the nine data elements a certification of origin needs, Canada and Mexico's low-value thresholds, and the 2026 joint review.

Updated · 11 official sources

USMCA, the Agreement between the United States, Mexico and Canada, gives goods that originate in any of the three countries its preferential rate, usually free, when the importer claims it with the SPI S or S+ and holds a certification of origin. It replaced NAFTA on 1 July 2020.

Rules as of 30 October 2026.

What makes a good originating under USMCA?#

A good originates under USMCA when it is wholly obtained or produced in the US, Canada or Mexico, is made there only from originating materials, or is made there from non-originating materials that meet the product-specific rule for its tariff line in HTS General Note 11. Most of those rules ask for a change in tariff classification.

Some rules ask for regional value content, the share of the good's value that comes from the region, worked out by the transaction value or the net cost method; the general fallback in General Note 11(b)(iv) needs 60% or 50% respectively.

Non-originating materials that fail the tariff shift are allowed up to 10% of the good's transaction value or total cost, except certain dairy materials; textile goods count it by weight. Vehicles and their parts have stricter rules, including labor value content and steel and aluminum purchasing. Goods routed outside the region can lose their status if the importer can't show the transit conditions were met.

What does a USMCA certification of origin need?#

A USMCA certification of origin has no set form. It must carry the nine minimum data elements in Annex 5-A of the agreement, may be written on the invoice or any other document, can be in English, French or Spanish, and must be in the importer's hands when the claim is made. The importer, exporter or producer can complete it.

Element What to give
1. Certifier type Whether the certifier is the importer, the exporter or the producer
2. Certifier Name, title, address with country, phone and email
3. Exporter Name, address with country, email and phone, if different from the certifier
4. Producer The same details, or "Various", or "Available upon request by the importing authorities"
5. Importer Name, address, email and phone, if known
6. Description and HS classification A description that ties to the invoice, and the tariff classification to six digits
7. Origin criteria The criterion in Article 4.2 under which the good qualifies
8. Blanket period The period covered, up to 12 months, if the certification covers several shipments
9. Signature and date Signed and dated by the certifier, with the certification statement
The certification statement, word for word

"I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification."

A properly completed certification is valid for four years from completion. CBP stopped accepting the old NAFTA Certificate of Origin (CBP Form 434) for USMCA claims.

How do you claim USMCA on a US entry?#

A USMCA claim goes on the entry summary as S or S+ before the HTS number, whichever the line's special column shows. The claim also exempts the line from the merchandise processing fee. CBP asks for the certification only on request, and doesn't need a copy for non-commercial imports or for originating goods worth $2,500 or less.

  1. Get the certification from your supplier, or certify yourself as importer if you hold the evidence.
  2. Enter each qualifying line with S or S+ before its 10-digit HTS number.
  3. Keep the certification and its supporting records for at least five years from importation.
  4. If the claim proves wrong, correct it promptly and pay the duty; a prompt, voluntary correction avoids penalties.
  5. If you didn't claim at entry, file a post-importation claim within one year of importation.

Take $10,000 of cotton sweaters under HTS 6110.20.20, made in Mexico from originating materials. The general rate is 16.5%, and Mexico's goods also pay a 10% Section 301 forced-labor duty, unless they are entered free under USMCA. Without the claim the entry pays $1,650 duty plus $1,000. With the claim it pays nothing.

Which other US duties still apply to USMCA goods?#

USMCA goods still pay most other chapter 99 duties. Section 232 applies to them with two USMCA carve-outs, for auto parts and the US content of vehicles. Section 338 duties on some Canadian products apply whatever the claim. The 2026 forced-labor duty is lifted only for goods entered free under USMCA.

Duty On USMCA goods
Section 232 Charged, except that USMCA auto parts (not kits) fall under heading 9903.94.06 instead of the parts duty, and a USMCA car can pay only on its non-US content once Commerce approves the figures.
Section 338 50% on some Canadian alcoholic beverages, dairy products and motor vehicles since 22 August 2026, on top of every other duty, with no USMCA exception.
Section 301 forced labor 10% on goods of Canada and of Mexico since 24 July 2026, except goods entered free of duty under USMCA.

What do Canada and Mexico charge on low-value US parcels?#

Canada and Mexico give parcels from the US their own low-value thresholds under USMCA. Canada sets a higher limit for courier shipments from the US or Mexico than for other parcels, a duty limit and a lower tax limit, while mail keeps the general one. Mexico clears low-value courier shipments from USMCA countries without duty or VAT.

Low-value thresholds in Canada and Mexico

Country Duty-free up to Tax-free up to Currency Value counted Official source
Canada 20 20 CAD customs value cbsa-asfc.gc.ca
Mexico 50 50 USD customs value anam.gob.mx

border.bot live data from each country's official publications, updated 2026-10-11

Above its threshold, Mexico charges a flat global rate set in rule 3.7.35 of its general foreign trade rules. Canada's own tariffs on US goods are covered in Canada's counter-tariffs, and both countries' rates are on the Canada and Mexico pages.

What happened at the 2026 joint review?#

At the first joint review on 1 July 2026, the United States did not agree to extend USMCA for a new 16-year term. Under Article 34.7 the three countries now review it every year until all confirm an extension, or the agreement ends on 1 July 2036. USTR takes public comments for the 2027 review until 12 January 2027.

Common questions#

Is USMCA still in force?#

Yes. The US declined to extend it at the 1 July 2026 joint review, which starts yearly reviews, but it runs until 1 July 2036 unless extended sooner.

Is there a USMCA certificate of origin form?#

No. Any document that carries the nine data elements of Annex 5-A and the signed statement works, including the commercial invoice.

Sources#