Tariff Treatment - Rules of Origin - General Preferential Tariff/Least Developed Country Tariff

Act: Customs Tariff, S.C. 1997, c. 36
Regulation: General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations, SOR/2003-19

To Whom Does This Apply?

Importers.

Summary

The Customs Tariff Act ("the Act") establishes several separate tariff treatments for goods imported into Canada. Goods which are indicated with GPT or LDCT in the List of Tariff Provisions of the Act, and which originate in countries designated in the List of Countries of the Act as a beneficiary of the General Preferential Tariff (GPT) or Least Developed Country Tariff (LDCT) are entitled to a preferred rate of duty as set out in sections 33 through 40 of the Act.

Rules of origin are used to determine if goods qualify for a particular tariff treatment. The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations establish the rules which shall be used to determine when a good is considered to originate from a GPT or LDCT beneficiary country.

If you require personal assistance contact the Customs Client Services Office closest to you (see Related Reading: Customs Offices - Supplement or from Canada Border Service Agency's Web site for a list of addresses).

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Quebec Contact(s):
See National Contact.

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National Contact(s):
Border Information Service - BIS
Canada Border Services Agency
Telephone: 204-983-3500 or 506-636-5064
Toll-free (information): 1-800-461-9999
Web site: http://www.cbsa.gc.ca/menu-eng.html