RegulacionesIntermedio
Understanding USMCA Rules of Origin: A Practical Guide
Camtom Team4 de marzo de 202611 min
The USMCA (United States-Mexico-Canada Agreement) offers duty-free or reduced-duty treatment for goods that qualify as originating in the USMCA region. But qualifying is not as simple as manufacturing in Mexico or Canada. Each product has specific rules defined in Annex 4-B that must be satisfied. This guide provides a practical framework for analyzing and applying these rules, with a focus on the two most common methods: tariff shift and regional value content (RVC).
A tariff shift rule requires that non-originating materials undergo a specified change in tariff classification during manufacturing in the USMCA region. The required change can be at the chapter level (CC — change of chapter), heading level (CTH — change of tariff heading), subheading level (CTSH — change of tariff subheading), or item level. The broader the required shift, the more transformation is needed. For example, a CC rule means the finished product must classify in a different HS chapter than any of its non-originating inputs.
When a product-specific rule requires RVC, you must demonstrate that a minimum percentage of the product's value originates in the USMCA region. There are two calculation methods. The Transaction Value (TV) method: RVC = [(TV - VNM) / TV] x 100, where TV is the transaction value (FOB price) and VNM is the value of non-originating materials. The Net Cost (NC) method: RVC = [(NC - VNM) / NC] x 100, where NC is the total cost minus sales promotion, marketing, after-sales service, royalties, shipping and packing, and non-allowable interest costs.
The Transaction Value method is simpler to calculate but requires a higher RVC threshold (typically 75%). The Net Cost method is more complex but has a lower threshold (typically 65%). Producers can choose whichever method yields the more favorable result, and they can switch methods for different products or even different shipments of the same product.
USMCA introduced the most stringent automotive rules of origin in any trade agreement. Passenger vehicles must achieve 75% RVC (up from 62.5% under NAFTA). Core parts — engines, transmissions, body and chassis, axles, suspension, steering, and advanced batteries — must independently meet 75% RVC. Additionally, 70% of a vehicle's steel and aluminum must be purchased or sourced in North America, and a Labor Value Content (LVC) provision requires that 40-45% of a vehicle's value be produced by workers earning at least $16 per hour.
USMCA uses a free-form certification that must contain nine minimum data elements: certifier name and contact info, exporter information, producer information, a description of the good, the HTS tariff classification number, the origin criterion met (WO for wholly obtained, tariff shift, RVC, etc.), blanket period dates if applicable, and a signed declaration. The certification can be on the commercial invoice, a separate document, or transmitted electronically. Blanket certifications can cover multiple shipments of the same product for up to 12 months.
CBP verification of USMCA claims has increased significantly since the agreement took effect. If you claim USMCA preference, you must be able to produce supporting records — bills of materials, cost accounting, supplier certifications, and RVC calculations — within 30 days of a CBP verification request. Failure to respond can result in retroactive denial of preferential treatment and assessment of full duties plus interest.
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