A Practice Note providing a general overview of the United States-Mexico-Canada Agreement (USMCA), which replaced the North American Free Trade Agreement (NAFTA). The Note focuses on the basic rules of origin (ROO) for determining whether goods qualify for duty-free entry under the USMCA, including key similarities to and differences from the NAFTA rules of origin. It also discusses the procedures for claiming USMCA preferential tariff treatment, including requirements pertaining to the certification of origin.