Since July 24, 2026, most Canadian goods entering the United States have been subject to an additional duty of 10 % under Section 301 of the Trade Act U.S. For a small or medium-sized business that ships packages to U.S. customers every week, this means either a direct increase in the selling price or a direct loss of profit margin. However, more than 98 % of tariff lines are exempt from this rule under one condition: that the package is shipped with a CUSMA Certificate of Origin in due form.

The problem is that many companies have never filled out this document. Before 2025, their products entered the United States duty-free or nearly so, and no one cared about the «ACEUM.» That’s no longer the case. This guide explains what the USMCA certificate of origin is, who can sign it, which fields are required, how much it saves you on a typical shipment, and the mistakes that cause preferential treatment to be denied at the border.

What the USMCA Certificate of Origin Will Change in 2026

The Canada–United States–Mexico Agreement (USMCA) grants preferential tariff treatment—that is, 0 % duties—to goods «originating» in North America. But this is not automatic. A U.S. customs officer has no way of knowing that your sweater was knitted in Montreal: the importer must to claim preference based on a certificate of origin provided by the exporter, producer, or importer themselves.

Without this certification, the shipment is treated as non-originating and is subject to the general duty rate of 10 % under Article 301, in addition to any MFN (most-favored-nation) duties that may apply. Here is how this affects a typical shipment:

These amounts are for illustrative purposes only: they do not include brokerage fees, U.S. sales taxes, or Section 232 tariffs on steel, aluminum, copper, automobiles, and certain wood products, which apply even to goods that comply with the USMCA. It should also be noted that since the end of the exemption de minimis In the United States, there is no longer a threshold of 800 US $ below which packages could be imported without formalities.

Who can sign the certificate of origin?

Unlike the former NAFTA, the USMCA does not require an official form. The certification may appear on the commercial invoice, on a separate document, or on the free form provided by carriers (UPS, FedEx, Purolator, and DHL all offer bilingual versions). It may be completed by three parties:

• The exporter (you, if you're shipping from your Canadian warehouse); ;
• The producer, if different from the exporter; ;
• The importer American, based on information you provide.

In practice, it is almost always the Canadian exporter who fills it out, because they are the only ones who know the product’s composition and actual origin. The certifier must sign, date, and retain all supporting documents (invoices for raw materials, production sheets, cost sheets) for at least five years.

The 9 required elements of the certificate

Chapter 5 of the ACEUM lists the minimum required information. A certificate missing even one of these items may be rejected by the U.S. Customs and Border Protection (CBP):

1. The certifier : exporter, producer, or importer, including name, address, phone number, and email address.
2. The exporter : full contact information (if different from the certifier).
3. The producer : contact information or the phrase «Available upon request» if you wish to protect your suppliers’ privacy.
4. The importer : contact information, if known.
5. Description of the goods and the HS code 6 digits. The description must allow for a link to the invoice.
6. The criterion of origin : A (wholly obtained), B (specific rule of origin met), C (produced from originating materials), or D (special cases).
7. The overall period, if the certificate covers multiple identical shipments over a period of up to 12 months. This is the most convenient option for a stable catalog.
8. Signature and Date of the certifying body.
9. The Standard Declaration certifying that the goods are of origin and that you agree to retain the supporting documentation and to notify us of any changes.

Is your product truly «originating»?

This is where most small and medium-sized enterprises (SMEs) hesitate. There are three main categories of rules, and each HS code has its own specific rule (PSRO):

The Change in Tariff Classification

If you import a material from a third country and your production process transforms it into a product classified under a different HS code, the rule is often met. A classic example: imported oak (HS 4407) transformed into a kitchen table (HS 9403) in Quebec becomes an originating product.

Regional Significance

For other products, a minimum percentage of value must be added in North America (often 50 to 60 %, depending on the calculation method). An SME that assembles Asian components with little local value added may fail this test.

The required process

Certain sectors, particularly the textile industry, require a specific process: a garment must be «cut and sewn» in North America, and the yarn itself must often be sourced regionally. A blank T-shirt imported and simply printed in Canada is not considered to be of North American origin.

Before certifying, verify the exact rule for your HS code using the Canada Tariff Finder or the WCO’s Rules of Origin Facilitator tool. If in doubt, request an advance ruling from CBP: it’s free, binding, and protects you in the event of an audit.

The 6 Mistakes That Cause You to Lose Preference at the Border

• Certify as a matter of course. Declaring that all goods are originating without verifying the specific rule constitutes a false declaration. CBP may retroactively collect duties for up to five years, along with penalties.
• An Inconsistent HS Code between the certificate, the commercial invoice, and the broker's declaration. CBP rules: a discrepancy in classification is sufficient to deny the claim.
• Forget about the overall period. Issuing a new certificate for each shipment takes time; an annual certificate covering your recurring products is more reliable.
• Just put it in the box. The document must be sent electronically to the carrier or freight forwarder before arrival at the border; a paper copy included in the shipment is not always sufficient.
• Do not keep the evidence. Supplier invoices, cost sheets, bills of materials: without these documents, an audit can go wrong.
• Believing that CUSMA covers everything. The sector-specific duties under Article 232 and certain recent measures (Article 338, effective as of August 22, 2026) apply even to originating goods. Be sure to do the full calculation before setting your prices.

A Practical Guide for an SME That Ships Weekly

Here are the steps we recommend for including the certificate with your shipments without adding to the workload of order fulfillment:

1. Classify each product in your catalog using its 6-digit HS code and note the applicable rule of origin.
2. Determine, on a product-by-product basis, the origin criterion (A, B, C, or D), and document the supporting evidence in a file by reference.
3. Fill out a certificate covering a 12-month period for all eligible products, and renew it annually.
4. Submit this certificate once to your carrier or customs broker and attach it to your shipment account.
5. On each commercial invoice, indicate the HS code, the country of origin (CA), and a statement that the goods are ACEUM-certified.
6. Explicitly exclude ineligible products: it’s better to pay 10 % on two items than to risk a penalty on the entire catalog.

Conclusion: A free resource worth 10 % of your U.S. revenue

The USMCA Certificate of Origin is free, takes about an hour to complete for a simple product catalog, and waives a 10 % duty on the vast majority of products manufactured in Canada. By 2026, ignoring it will be the same as offering a mandatory discount to every U.S. customer—or losing the sale. Take the time to verify your rules of origin, build a solid case of evidence, and attach an annual certificate to your shipping account.

At Shipping Store, we assist Canadian small and medium-sized businesses in preparing their shipments to the United States: commercial invoices, HS codes, certificates of origin, and selecting the carrier with the best rates. Get a quote for your cross-border shipments and ship to the United States in full compliance with the regulations.

The duty amounts and thresholds listed are for reference only and change rapidly; they vary depending on the HS code, the declared value, the carrier, and your agreement. Always check with your customs broker or the Canadian Trade Commissioner Service (1-833-760-1167).