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cusma.4B.4814.c1424

Provision: Heading 4814 · In force from 2020-07-01 · Applies to: all lanes

Approved in bulk and released by FSRC on 2026-11-10; not yet reviewed rule by rule by a licensed reviewer (see the review note) · Citation: CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 48 Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard, 48.14

Review note, as released

Parsed by @origin/rulebook-ingest (Annex 4-B adapter); awaiting licensed review. Effective date not stated per provision on the page; the loader sets it from the reviewer’s explicit --effective-from decision (D-91), never a default. Grammar elements (D-100): review_materials. Edition HS2022 and effective date 2020-07-01 set by FSRC at load (D-91; OPEN-06: the Annex is written against HS 2012 nomenclature; transposition not applied). Approved in bulk on the owner's instruction (FSRC owner (user 480c01a9-b5b3-4a3e-a5d0-223e73975b24), 2026-11-10; D-73).

Edition of the Harmonized System: the product-specific rules of CUSMA Annex 4-B were written against the 2012 edition (HS 2012). This release applies them to codes of today’s tariffs, which follow the 2022 edition (HS 2022), without transposing them (open question OPEN-06). Where a code was created, split or renumbered after 2012, check the rule against the official text.

Plain-language note

—

Official text

EN

A change to heading 48.14 from any other heading, except from floor coverings on a base of paper or paperboard of heading 48.11.

FR

Un changement à la position 48.14 de toute autre position, sauf des couvre‑parquets sur un support en papier ou en carton de la position 48.11.

ES

Not available in this language

Structured rule

Alternatives (any one suffices)

    • Tariff shift from any other heading; materials of 4811 are reviewed by a person: excepted if they are “floor coverings on a base of paper or paperboard of heading 48.11”
JSON
{
  "source": {
    "url": "https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cusma-aceum/text-texte/04.aspx?lang=eng",
    "sha256": "7e30ee34f87778849e969da6f7c05f8861e45bc0ae454d04ddde39fcd539e1b5",
    "text_en": "A change to heading 48.14 from any other heading, except from floor coverings on a base of paper or paperboard of heading 48.11.",
    "text_fr": "Un changement à la position 48.14 de toute autre position, sauf des couvre‑parquets sur un support en papier ou en carton de la position 48.11.",
    "citation": "CUSMA Annex 4-B (Global Affairs Canada consolidated text), Annex 4-B, Section B, Chapter 48 Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard, 48.14",
    "retrieved_at": "2026-11-02T04:21:43.558Z"
  },
  "rule_id": "cusma.4B.4814.c1424",
  "agreement": "CUSMA",
  "effective": {
    "to": null,
    "from": "2020-07-01"
  },
  "applies_to": {
    "code": "4814",
    "level": "heading"
  },
  "hs_edition": "HS2022",
  "party_scope": "all",
  "alternatives": [
    {
      "all_of": [
        {
          "tariff_shift": {
            "from": "any_other_heading",
            "review_materials": [
              {
                "text": "floor coverings on a base of paper or paperboard of heading 48.11",
                "codes": [
                  "4811"
                ],
                "effect": "excepted"
              }
            ]
          }
        }
      ]
    }
  ]
}

Version history

cusma-annex4b-2026-11-r5 v2.1.02026-11-10cusma.4B.4814.c1424added