The Canada Border Services Agency (CBSA) has published a guide that provides an outline to the customs aspects under the Least Developed Country Tariff (LDCT), pursuant to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations.
This guide was developed to assist the trading community in understanding the customs aspects under the LDCT. Members of the textile and apparel industries, as well as members of the customs brokerage community in particular may find the information and concepts presented in this guide to be useful.
While the guide seeks to be comprehensive, it should only be considered as a reference tool.
Users of this guide may also find the following websites and webpages useful
- The Department of Foreign Affairs, Trade and Development website;
- The Department of Finance website;
- The Canada Border Services Agency (CBSA), Publications webpage;
- The Schedule to the Customs Tariff;
- The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations;
- The General Preferential Tariff Withdrawal Order(2013 GPT Review)