Canada may impose customs duties on goods, regardless of their origin, that re-enter its territory after such goods have been exported from its territory to the territory of another Party for repair or alteration as follows:
(a) for goods set out in section D that re-enter its territory from the territory of Mexico, Canada shall apply to the value of the repair or alteration of such goods the rate of duty for such goods applicable under its Schedule attached to Annex 302.2;
(b) for goods other than those set out in section D that re-enter its territory from the territory of the United States or Mexico, other than goods repaired or altered pursuant to a warranty, Canada shall apply to the value of the repair or alteration of such goods the rate of duty for such goods applicable under the Tariff Schedule of Canada attached to Annex 401.2 of the Canada - United States Free Trade Agreement.
(c) for goods set out in section D that re-enter its territory from the territory of the United States, Canada shall apply to the value of the repair or alteration of such goods the rate of duty for such goods applicable under its Schedule attached to Annex 401.2 of the Canada - United States Free Trade Agreement.

加拿大方面可对从本国境内出口到另一缔约方境内，因修理或退换而重新入境的货物征税，无论货物原产于何地。具体做法如下
(a) 对于第四章中所列，从墨西哥境内重新入境的货物，加拿大方面可根据302附录第二款附表的规定，依货物修理或退换所需费用，决定所征关税数量。
(b) 对于第四章中未列出的，从墨西哥或美国境内重新入境的,无修理或退换保证书的货物，加拿大方面可根据《美加自由贸易区协定>401附录第二款所附《加拿大关税章程〉规定，依货物修理或退换所需费用，决定所征关税数量。
(c)对于第四章中所列，从美国境内重新入境的货物，加拿大方面可根据《美加自由贸易区协定>401附录第二款附表的规定，依货物修理或退换所需费用，决定所征关税数量。