Taxation and Customs Union


a) General introduction

The trade part of the EU-Canada Comprehensive Economic and Trade Agreement (CETA) is provisionally applied as from 21 September 2017.
Preferential rules of origin are set out in the "Protocol on rules of origin and origin procedures".

b) Legal framework

CETA has been published in the Official Journal of the European Union, L 11, 14 January 2017. The Protocol on rules of origin and origin procedures, and the Annexes, can be found on page 465 and onwards.

c) Specific provisions

In certain cases where the rules of the particular arrangement differ from the common provisions, or where these common provisions need to be complemented, guidance has been prepared.