When an importer completes and signs the Customs Coding Form (Form B3-3) in which an application for preferential tariff treatment is made under a free trade agreement, the importer must have the corresponding certificate of origin, completed and signed by the exporter. This Certificate of Origin must be made available to the CBSA upon request. If the importer does not have the Certificate of Origin at the time of invoicing, another appropriate tariff, usually the most-favoured-nation tariff, must be claimed. Where a certificate of origin has been used in a language other than English or French, the importer may be requested to have it translated into one of those languages. *2 LDCs Applies to 49 countries listed in the following countries: www.international.gc.ca/trade-agreements-accords-commerciaux/ds/mou.aspx?lang=en (d) establish a framework for continued cooperation between Canada and the EFTA States in the light of developments in international economic relations, including with a view to liberalizing trade in services and increasing investment opportunities; and the first part of the Order authorizes the free trade agreement and bilateral agreements and provides that Canada shall assume its share of the expenses related to the implementation of the institutional aspects of the free trade agreement and the power of the Governor of the Council to issue injunctions to implement the provisions of the Order. . . .