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December 23, 2002

Tariff Notice - TN-02

The Canada Customs and Revenue Agency (CCRA) has been notified by officials at the Department of Foreign Affairs and International Trade (DFAIT) that the Government of Canada's Least Developed Country Initiative will be implemented January 1st, 2003.

Upon implementation of the initiative the Least Developed Country Tariff (LDCT) on qualifying goods will be reduced to the rate of zero. The Customs Commercial System (CCS) is scheduled to be updated by January 20th, 2003 to reflect these changes.

Until such time importers are advised to continue to utilise the LDCT rates of duty for goods currently entitled to the LDC tariff. However all textile and apparel goods and goods currently ineligible for the LDCT must be accounted for at the applicable Most Favoured Nation Tariff (MFNT) or General Preferential Tariff (GPT) rate of duty. Proof of origin when claiming the MFN rate of duty is a commercial invoice, while proof of origin when claiming GPT is a Form A- Certificate of Origin or an Exporter's Statement of Origin as outlined in D11-4-4.

Once the appropriate changes to CCS occur the importer may submit a request for a refund of duties to accommodate the difference between the GPT or MFNT rate and the preferential rate of duty applied under the LDC Tariff. Refunds may be claimed under section 74(1)(g) of the Customs Act.

Inquiries concerning this matter should be directed to the Director, Client Services at any regional customs office.