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Compliance

CUKTCA (Canada-UK) Guide

Learn how to generate compliant CUKTCA Origin Declarations for post-Brexit trade with COO Studio.

In This Article

Generating a CUKTCA Origin Declaration

This guide walks you through creating a CUKTCA certificate with COO Studio. This is a Premium feature.

The Canada-United Kingdom Trade Continuity Agreement (CUKTCA) uses an origin declaration system based on the CETA framework, allowing exporters to self-certify preferential origin without formal certification. COO Studio helps you generate compliant declarations easily.

The CUKTCA origin declaration is governed by Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures, incorporated into CUKTCA. It employs a simplified declaration system that eliminates the need for chambers of commerce certification.

The official template is:

(Period: from___________ to __________(1))

The exporter of the products covered by this document (customs authorisation No ...(2)) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.

…………………………………………………………….............................................(4)
(Place and date)

...……………………………………………………………………..............................(5)
(Signature and printed name of the exporter)

When to Use a CUKTCA Declaration

Use a CUKTCA declaration when exporting goods from Canada to the UK (or vice versa) that qualify for preferential tariff treatment under the agreement. This applies to originating products that meet the rules of origin, potentially reducing or eliminating tariffs.

Note: Transitional provisions allowing EU materials and production cumulation expired on April 1, 2024. Products relying on EU supply chains may no longer qualify. Origin quotas for certain goods also expired on this date.

Understanding CUKTCA Origin Criteria

CUKTCA origin is based on CETA rules. Goods qualify if wholly obtained in Canada or the UK (e.g., minerals, harvested vegetables), or sufficiently processed using Product-Specific Rules (PSRs) in Annex 5. PSRs include:

  • Change in Tariff Classification (CTC): Non-originating materials change HS code (e.g., from one chapter to another).
  • Value Content (VC): Minimum regional value added.
  • Specific Manufacturing Process: Defined processes like chemical reactions.

As of April 1, 2024, EU cumulation no longer applies—EU materials are non-originating. COO Studio guides you in determining eligibility.

Step-by-Step Guide

1. Select the CUKTCA Template

In COO Studio, navigate to the certificate generation section and select the “CUKTCA (Canada-UK)” template from the available options. This template is pre-configured with the official legal text and required fields.

2. Fill in the Required Fields

Complete the following mandatory fields based on your shipment details:

  • Period (Field 1): For blanket declarations covering multiple shipments, specify the period (up to 12 months). Leave blank for single shipments.

  • Customs Authorization Number (Field 2):

    • For UK exporters: Include your EORI number.
    • For Canadian exporters: Include your Government of Canada Business Number; leave blank if not assigned.
  • Origin Designation (Field 3): Must state “Canada/UK preferential origin”.

  • Place and Date (Field 4): Enter the location and date of the declaration (can be omitted if elsewhere on the document).

  • Signature and Printed Name (Field 5): Provide your signature and printed name. Approved exporters may have waivers for this.

COO Studio will validate these fields to ensure compliance.

3. Generate and Export Your PDF

Once all fields are filled, click “Generate” to create the declaration. Export as a PDF and attach it to your commercial invoice or shipping documents. The declaration must be provided on an invoice or other commercial document describing the products.

Validity and Record Keeping

Declarations are valid for 12 months from the date of completion (or longer as specified). In Canada, they can be accepted for up to 4 years after signing for refund purposes.

Maintain records for at least 6 years (3 years minimum under CETA, but 6 years recommended for Canada). COO Studio can help store and manage your declarations.

Common Questions

What’s the difference between a single and a blanket declaration?

  • Single Declaration: Covers one specific shipment. No period field needed.
  • Blanket Declaration: Covers multiple shipments of identical originating products over a period up to 12 months. Specify the period in Field 1.

Where do I find my Business Number?

For Canadian exporters, your Business Number is assigned by the Government of Canada. You can find it on your CRA account or business registration documents. If you don’t have one, leave the field blank.

Why did my product stop qualifying in 2024?

On April 1, 2024, transitional provisions allowing EU materials and production to be considered originating expired. If your product relied on EU cumulation, it may no longer qualify under CUKTCA rules. Focus on Canada-UK sourcing going forward.

Can I use COO Studio for blanket declarations?

Yes, COO Studio supports blanket declarations with automatic date validation to ensure the period does not exceed 12 months.

What happens if my declaration is incorrect?

You have a duty to correct errors promptly. COO Studio helps by storing records for compliance and can assist in managing corrections.

What if customs requests verification?

Provide your records upon request. COO Studio’s storage features help maintain the required documentation.

For more details, refer to CBSA Memorandum D11-4-2, UK Origin Reference Document v1.4, and CETA Protocol on Rules of Origin.