Customs Notice 23-27: Amendments to the Customs Tariff legislation and related regulations

Ottawa, November 16, 2023

1. In order for the importing community to accurately prepare for upcoming changes to Canada's unilateral tariff preference programs for developing countries, the Canada Border Services Agency (CBSA) is advising of amendments to the Customs Tariff legislation and related regulations, effective January 1, 2025.

2. To complete the renewal of Canada's tariff treatment programs, the Commonwealth Caribbean Countries Tariff (CCCT) – code 07, the Least Developed Country Tariff (LDCT) – code 08, and the General Preferential Tariff (GPT) – code 09, have been reviewed and modernized.

3. Affecting the Customs Tariff legislation is the liberalization and harmonization of the rules of origin for apparel products under the GPT, LDCT, CCCT and new General Preferential Tariff Plus. Canada's apparel rules of origin have been simplified and harmonized, allowing for production with non-originating fabrics in developing countries to confer origin without needing to meet any value-added requirement. As well is the introduction of new direct shipment and transshipment requirements within their regulations. Shipment requirements are moved from the Customs Tariff to regulations, modernizing the accepted documentation for proving direct shipment to Canada and removing the time limit on goods storage in intermediary countries. More information relating to these changes can be found here:

Order Fixing January 1, 2025 as the Day on Which Section 229 of the Budget Implementation Act, 2023, No. 1 Comes into Force

4. The CCCT is expanded to cover all goods within Chapters 50 to 63, which may benefit from duty-free treatment, provided that the rules of origin and shipment requirements are met.

5. The eligibility of beneficiary countries under the LDCT and the GPT is updated as follows:

1. The entitlement to the benefit of the Least Developed Country Tariff is withdrawn in respect of all goods originating from: Cape Verde, Samoa, Tuvalu and Vanuatu.
2. The entitlement to the benefit of the General Preferential Tariff is withdrawn in respect of all goods originating from: Armenia, Belize, British Virgin Islands, Fiji, Georgia, Guatemala, Guyana, Iraq, Marshall Islands, Moldova, Nauru, Paraguay, Tonga, Turkmenistan, Tuvalu and Vietnam.
3. The entitlement to the benefit of the General Preferential Tariff is granted in respect of all goods originating from: Lebanon and Tunisia.

6. These changes are anticipated to take effect in the CBSA Assessment and Revenue Management (CARM) system. As such, modifications will be identified differently in the Customs Tariff and relayed at a later date.

7. For information about other CBSA programs and services, please contact the Border Information Service (BIS)
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064
TTY: 1-866-335-3237

Contact Us online (webform)

Contact Us at the CBSA website may also be accessed for information.