Demystifying CUKTCA: A Practical Guide to Origin Declarations for Exporters
Learn how to properly self-certify origin under the Canada-UK agreement, avoid costly errors, and secure duty-free access for your goods.
If you trade between Canada and the UK, the Canada-United Kingdom Trade Continuity Agreement (CUKTCA) is your key to preferential tariffs. But to unlock these benefits, you need to prove your goods’ origin correctly.
Unlike old-school trade agreements that require third-party stamps, CUKTCA uses a modern self-certification system called an Origin Declaration. This simplifies the process, but puts the responsibility squarely on you, the exporter. Getting it wrong can lead to delays, fines, or lost savings. This guide breaks down exactly what you need to know.
The Core of CUKTCA: The Origin Declaration
The entire system is built around a specific block of legal text that you must include on a commercial document, typically your invoice. The official text is:
(Period: from___________ to __________)
The exporter of the products covered by this document (customs authorisation No ...) declares that, except where otherwise clearly indicated, these products are of Canada/UK preferential origin.
.............................................
(Place and date)
.............................................
(Signature and printed name of the exporter)Key Fields Explained:
- Period: Only for “blanket” declarations covering multiple identical shipments over time. The maximum period is 12 months. For a single shipment, leave this blank.
- Customs Authorisation No: For Canadian exporters, this is your Business Number. For UK exporters, it’s your EORI or REX number if you are an “approved exporter.”
- Origin: The text must state “Canada/UK preferential origin.” No variations.
- Place and Date / Signature: These can be omitted if the information is available elsewhere on the invoice. Approved exporters can get a signature waiver for efficiency.
The Biggest Mistake to Avoid in 2025: EU Cumulation
This is critical. On April 1, 2024, the rule allowing EU materials to count as “originating” expired. This means your supply chain must now qualify based purely on Canadian and/or UK content and processing. If you haven’t re-evaluated your products since then, you may be making non-compliant declarations.
Record-Keeping: Your Compliance Safety Net
Self-certification comes with the responsibility of proof. Both Canadian and UK customs authorities can audit you.
- Exporters: Must keep all records (production documents, supplier statements, declarations) for a minimum of three years.
- Importers: In Canada, the requirement is six years.
Failure to provide proof during a verification can lead to penalties up to $25,000 for non-compliance.
Your CUKTCA Workflow, Simplified
- Verify Origin: Confirm your goods meet the CUKTCA rules of origin without relying on EU materials.
- Generate the Declaration: Use the exact template on your commercial invoice.
- Claim Preference: Ensure your importer uses the “United Kingdom Tariff (UKT)” treatment code 34 when clearing customs in Canada.
- Keep Records: Securely store all supporting documents for the required period.
With COO Studio, this entire workflow is streamlined. Our platform guides you through the process, validates your data, and creates a secure, permanent record of every certificate you generate, making audits stress-free.
This guide is for informational purposes and is based on official sources as of October 2025. Always consult with a trade professional for specific compliance advice.