Effective July 1, 2009 three new preferential tariff treatments are being introduced, namely the Iceland Tariff, the Norway Tariff and the Switzerland-Liechtenstein Tariff. The newly assigned tariff treatment codes are as follows:

• Iceland Tariff (IT) – Code 22
• Norway Tariff (NT) – Code 23
• Switzerland-Liechtenstein Tariff (SLT) – Code 24

The CEFTA consists of a main Free Trade Agreement, which deals with industrial products and selected processed agricultural products, and three bilateral agreements on agriculture signed with Norway, Iceland and Switzerland, respectively, which deal with selected agricultural products. Switzerland and Liechtenstein have a customs union, and the agreement with Switzerland covers both countries. These four agreements are to operate together to eliminate duties on all non-agricultural goods and eliminate or reduce tariffs on selected agricultural products.

The required proof of origin is a statement and is referred to in the CEFTA as the Origin Declaration.  This statement may be provided on an invoice or other supporting document that describes the originating product in sufficient detail to enable its identification. In order to claim a preferential tariff treatment accorded under the CEFTA, importers must have in their possession the statement completed by the exporter in the EFTA country of export.

Goods, other than those contained in the agriculture bilateral agreements, may be shipped directly from any of the EFTA countries, with or without transshipment, to Canada. For each respective agriculture bilateral agreement, the good must be shipped directly from the EFTA country in which the good originates, with or without transshipment, to Canada.

There are exclusions to this agreement on certain agricultural commodities.   These exclusions can be found in Annex F on the Canada - European Free Trade Association (EFTA).