/G3An Introductory Guide to the Market 
Access Initiative for the Least Developed Country and the Least Developed Country Tariff 
December 2002 
 
         
This guide has been prepared with the expectation that the Market Access Initiative for Least 
Developed Countries will be implemented by January 1, 2003 
 
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Note 
This Introductory Guide to the Market Access Initiative for the Least Developed Country and the Least 
Developed Country Tariff  is a reference tool for programs administered by the Canada Customs and 
Revenue Agency (CCRA) only. Information on programs administered by other government departments and agencies is available through those departments’ and agencies’ Internet sites. /G3 /G3/G55/G36/G37/G47/G40/G3/G50/G41/G3/G38/G50/G49/G55/G40/G49/G55/G54/G3
 
A. INTRODUCTION 
1. Purpose of this Guide....................................................................................................... ..................... 2 
2. Who should Use this Guide................................................................................................... ............... 2 
B. THE MARKET ACCESS INITIATIVE FOR LEAST DEVELOPED COUNTRIES (LDCs) 
1. Background to the Market Access Initiative .................................................................................. .... 2 
2. Objectives of the Initiative ................................................................................................ .................... 2 
C. DEFINITIONS ............................................................................................................................... .............. 3  
D. DUTY ELIMINATION UNDER THE MARKET ACCESS INITIATIVE 
1. General Note................................................................................................................ ........................... 4 
2. Products Included in the Initiative ......................................................................................... ............. 4 
3. Products Not Included in the Initiative ..................................................................................... ......... 4 
4. Immediate Duty Elimination.................................................................................................. .............. 4 
E. TARIFF TREATMENT 
1. LDC Tariff Treatment (LDCT)................................................................................................. ............. 4 
2. Shipping Requirements....................................................................................................... .................. 4 
3. Transshipment............................................................................................................... ......................... 5 
4. Other Tariff Treatments ..................................................................................................... ................... 5 
5. Tariff Treatment Codes for LDC Goods ........................................................................................ ..... 6 
F. RULES OF ORIGIN 
1. Wholly Produced in an LDC ................................................................................................... ............. 6 
2. General 40% LDC Cumulative.................................................................................................. ........... 7 
3. Specific Rules of Origin for Textile and Apparel............................................................................ ... 7 
4. Examples –  Practical Application of Specific Rules of Origin ......................................................... 8 
G. PROOF OF ORIGIN 
1. Form A – Certificate of Origin......................................................................................................... ..... 10 
2. Certificate of Origin for Textile and Apparel Goods Originating in an LDC................................ 11 
H. VERIFICATION OF ORIGIN ................................................................................................................... 12  
I. ADDITIONAL INFORMATION ............................................................................................................. 13  
APPENDIX “A” 
1. List of Countries entitled to the LDCT...................................................................................... .......... 14 
APPENDIX “B” 
1. LDCT Rules of Origin Regulations............................................................................................ .......... 15 
2. Schedules A1, A2, B1, B2, C1, C2 & D to the LDCT Rules of Origin Regulations ........................ 17 
APPENDIX “C” 
1. Form A – Certificate of Origin......................................................................................................... ..... 21 
2. Textile and Apparel Goods Originating in a Least Developed Country (LDC)  
Certificate of Origin (Form B255(E))........................................................................................... ......... 22 
APPENDIX “D” 
1. Regional Client Services Offices............................................................................................ ............... 24 
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This Guide  provides an outline of the customs aspects of the Market Access Initiative for least 
developed countries (LDCs), which came into force on January 1, 2003. A list of the least developed countries can be found in APPENDIX “A” to this guide. 
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This guide has been developed to assist importers, exporters and customs staff understand the customs 
aspects of the Market Access Initiative. Members of the textile and apparel industries, as well as 
members of the brokerage community may also find the information and concepts presented in this 
guide to be useful. 
While the Guide  is accurate and comprehensive, it should only be considered as a reference tool. Any 
omissions or oversights remain the responsibility of the Origin Policy Unit, Origin and Valuation 
Division, Trade policy and Interpretation Directorate, Customs Branch. More detailed information concerning the Market Access Initiative for LDCs, and the programs upon which it will have an impact 
is available from such other sources as the Department of Foreign Affairs and International Trade 
(DFAIT). Internet site: www.dfait-maeci.gc.ca/tna-nac/what-e.asp ., 
the CCRA Internet site: www.ccra-gc.ca/menu/EmenuKCA.html  (Customs Memoranda), 
the Customs Tariff: www.ccra.gc.ca/customs/general/publications/tariff2002/table-e.html   
and the following Departmental memoranda; 
D6-2-3, Regulations Respecting the Refunds of Duties on Imported Goods  
D11-4-4, Rules Of Origin Respecting The General Preferential Tariff And Least Developed Country Tariff  
D17-1-0, Accounting for Imported Goods and Payment of Duties Regulations  
D17-1-10, Coding of Customs Accounting Documents 
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/G20/G17/G3/G37/G68/G70/G78/G74/G85/G82/G88/G81/G71/G3/G87/G82/G3/G87/G75/G72/G3/G48/G68/G85/G78/G72/G87/G3/G36/G70/G70/G72/G86/G86/G3/G44/G81/G76/G87/G76/G68/G87/G76/G89/G72/G3
Addressing poverty in the world ’s poorest countries has been a longstanding concern of Canadians. In 
February of 2002, the Government of Canada began exploring the idea of expanding market access to the Canadian economy for LDCs. The idea, in principle is to encourage foreign development in the 
least developed countries through duty-free and quota-free access to the Canadian market for exports 
from these countries thereby promoting economic growth. There is an international consensus that bringing the world ’s poorest countries into the global economy is essential to their economic growth 
and development. Without economic growth, poverty does not decrease. 
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The main objectives of the Initiative are: 
/G110/G32reduce poverty in the world ’s poorest countries; 
/G110/G32promote investment and development in the world ’s poorest countries; 
/G110/G32enhancing economic development through the reduction of trade barriers by providing enhanced 
opportunities for access to the Canadian market. /G3 /G22/G3/G38/G17/G3 /G39/G40/G41/G44/G49/G44/G55/G44/G50/G49/G54/G3
 
For ease of reference and the purposes of this guide, unless otherwise specified: 
beneficiary country  means a country or territory that is entitled to the benefits of the General 
Preferential Tariff (GPT) and for the purposes of this guide will have the same meaning as GPT beneficiary ; 
CCRA  means the Canada Customs and Revenue Agency; 
ex-factory price  means the method of calculating the cost of producing a good. The ex-factory price is 
calculated as the total value of: 
(a) materials; 
(b) parts;  
(c) factory overhead; 
(d) labour; 
(e) any other reasonable costs incurred during the normal manufacturing process, e.g., duties and 
taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and 
(f) a reasonable profit. 
Note 
Any costs incurred subsequent to the goods leaving the factory, such as freight, loading, temporary 
storage, are not included in the ex-factory price calculation. 
GPT  means the General Preferential Tariff; 
GPT beneficiary  means a country or territory entitled to the GPT tariff; 
GSP  means the General System of Preference and for the purposes of this guide, has the same meaning 
as the GPT ; 
LDC  means a Least-developed country as defined by the United Nations Committee on Development 
Policy and as further identified in Appendix “A” to this guide as a country entitled to the benefits of 
duty-free and quota-free access to the Canadian market under the Market Access Initiative for Least developed countries; 
LDC beneficiary  means a country or territory entitled to the LDCT; 
LDCT  means the Least Developed Country Tariff; 
originating good  means a good that originates in an LDC by satisfying one of the applicable LDC rules 
of origin; 
rules of origin  means the rules of origin regulations respecting the General Preferential Tariff and 
Least Developed Country Tariff for entitlement to duty-free access to the Canadian market under the 
Market Access Initiative for Least developed countries as found in Departmental memorandum 
D11-4-4. /G3/G23/G3/G39/G17/G3 /G39/G56/G55/G60/G3/G40/G47/G44/G48/G44/G49/G36/G55/G44/G50/G49/G3/G56/G49/G39/G40/G53/G3/G55/G43/G40/G3/G48/G36/G53/G46/G40/G55/G3/G36/G38/G38/G40/G54/G54/G3/G44/G49/G44/G55/G44/G36/G55/G44/G57/G40/G3
 
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In 2000, Canada ’s imports from LDCs were one one-thousandth (0.1 percent) of our total imports, half 
of what they were in 1991. Canada imported $367 million of products from 48 of these countries. Over 
the past decade, imports from LDCs have averaged just over $300 million a year. Prior to this initiative, 
approximately half of our imports from LDCs faced tariffs averaging 19 percent. Essentially all their 
agriculture imports (more than 99 percent) already enter duty free. 
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With few specific exclusions, all goods imported into Canada determined to be originating in an LDC will be granted duty-free status. 
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Under the terms of the Initiative, certain supply-managed agricultural products will be excluded from 
duty-free and quota-free entitlement. Dairy, poultry and egg products originating in an LDC are not entitled to duty-free status. 
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The Initiative provides for the immediate granting of duty-free status to qualified imports from LDCs 
upon implementation. Qualified goods with proper proof of origin documentation accounted for on, or 
after, 12:01 a.m. January 1, 2003 will be entitled to the benefits of duty-free status under the terms of the 
Initiative. 
The current staging reductions of LDCT rates have been discontinued and replaced with an immediate 
rate of “Free ” under authority of Statutory Order Regulation. 
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To be eligible for the LDCT, goods must satisfy legal requirements respecting: 
/G110/G32rules of origin; 
/G110/G32certification; and 
/G110/G32direct shipment. 
The LDCT requirements regarding rules of origin and certification are described in the following 
sections of this Guide . The shipping requirements are described below. 
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The goods must be shipped directly on a through bill of lading (TBL) to a consignee in Canada from the 
LDC in which the goods were certified. Evidence in the form of a TBL (or a copy) showing that the 
goods have been shipped directly to a consignee in Canada must be presented to the CCRA upon 
request. /G3 /G24/G3The TBL is one single document that is issued prior to the goods beginning their journey when the 
carrier assumes care, custody, and control of the goods and will usually contain the following 
information: 
(a) the identity of the exporter in the country of origin; 
(b) the identity of the consignee in Canada; 
(c) the identity of the carrier or agent who assumes liability for the performance of the contract; 
(d) the contracted routing of the goods identifying all points of transhipment; 
(e) a full description of the goods and the marks and numbers of the package; and 
(f) the place and date of issue. 
Note 
A TBL that does not include all points of transhipment may be accepted, if these are set out in related shipping documents presented with the TBL. 
On a case-by-case basis, an amended TBL may be accepted as proof of direct shipment where 
documentation errors have occurred and the amended TBL corrects an error in the original document. In such cases, the carrier must provide proof that the amended TBL reflects the actual movement of the 
goods as contracted when the goods began their journey. Documentation presented must clearly 
indicate the actual movement of the goods. 
Air cargo is usually transshipped in the air carrier ’s home country even if no transshipment is shown 
on the house air waybill. Therefore, where goods are transported via airfreight, the house air waybill is acceptable as a TBL. 
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Under the LDCT treatment, goods may be transshipped through an intermediate country, provided that: 
/G110/G32they remain under customs transit control in the intermediate country; 
/G110/G32they do not undergo any operation in the intermediate country, other than unloading, reloading or 
splitting up of loads or any other operation required to keep the goods in good condition; 
/G110/G32they do not enter into trade or consumption in the intermediate country; or 
/G110/G32they do not remain in temporary storage in the intermediate country for a period exceeding six (6) months. 
For more information on shipping requirements and transshipment, refer to D11-4-4 Rules of Origin 
Respecting the General Preferential Tariff and the Least Developed Country Tariff  at the CCRA Internet site: 
www.ccra.gc.ca/E/pub/cm/d11-4-4/d11-4-4-e.html  
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In some cases, goods from an LDC may not qualify for duty-free status. In these situations the goods 
may still be eligible for the General Preferential Tariff (GPT), or Most-Favoured-Nation Tariff (MFN). /G3/G25/G3/G24/G17/G3/G55/G68/G85/G76/G73/G73/G3/G55/G85/G72/G68/G87/G80/G72/G81/G87/G3/G38/G82/G71/G72/G86/G3/G73/G82/G85/G3/G47/G39/G38/G3/G42/G82/G82/G71/G86/G3
Goods imported from an LDC beneficiary should be accounted for under one of the following tariff 
treatment codes: 
/G110/G32LDC 08 
/G110/G32GPT 09 
/G110/G32MFN 02 
For additional information on the accounting of imported goods, refer to D17-1-10 Coding of Customs 
Accounting Documents  at the CCRA Internet site: www.ccra.gc.ca/E/pub/cm/d17-1-10/README.html 
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There are two methods under which goods from an LDC can be considered to be entitled to the benefits of duty-free access to Canada. First, all goods currently entitled to the benefits of the LDCT can 
qualify under a wholly produced rule or a cumulative manufacturing process in an LDC beneficiary 
with value-added inputs or cumulations from other LDCs or Canada. Second, and with specific reference to textile and apparel goods, a good can qualify under a wholly produced rule or one of the 
new specific rules of origin governing the country of origin of inputs and the manufacture of goods. 
The application of either one of the existing rules or any of the new rules is dependent on the nature of the good being exported and where it is provided for in the Schedule to the Rules of Origin Regulations 
Respecting the General Preferential Tariff and the Least Developed Country Tariff  (the “schedule ”) 
(APPENDIX “C”). All goods that are entitled to the LDCT must be certified as originating in an LDC 
under one of the following rules: 
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A good originates in a beneficiary country or a least developed country if the good is: 
(a) a mineral good extracted from the soil or the sea-bed of the country;  
(b) a vegetable good harvested in the country; 
(c) a live animal born and raised in the country; 
(d) a good obtained in the country from a live animal; 
(e) a good obtained from hunting or fishing in the country; 
(f) a good derived from sea fishing or other marine goods taken from the sea by a vessel of the 
country; 
(g) a good produced on board a factory ship of the country exclusively from a good referred to in 
paragraph (f); 
(h) waste and scrap derived from manufacturing operations of the country; 
(i) used goods of the country imported into Canada for use only for the recovery of raw materials; or 
(j) a good produced in the country exclusively from a good referred to in any of paragraphs (a) to (h). /G3 /G26/G3/G21/G17/G3/G42/G72/G81/G72/G85/G68/G79/G3/G23/G19/G8/G3/G47/G39/G38/G3/G38/G88/G80/G88/G79/G68/G87/G76/G89/G72/G3
All goods currently entitled to the benefits of the LDCT originate in an LDC if the value of the 
materials, parts or products originating outside that country , or in an undetermined location, and used 
in the manufacture or production of the goods is no more than 60%  of the ex-factory price of the goods 
as packed for shipment to Canada. 
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Except in the case of goods listed in Parts A1, B1, C1 and D of the schedule, goods originate in an LDC 
if the value of the materials, parts or products originating outside that country , or in an undetermined 
location, and used in the manufacture or production of the goods is no more than 60%  of the ex-factory 
price of the goods as packed for shipment to Canada. 
Goods listed in Parts A1 and A2 of the schedule originate in a least developed country if they are spun 
or extruded in a least developed country and do not undergo further processing outside a least 
developed country. 
Goods listed in Parts B1 and B2 of the schedule originate in a least developed country if they are 
produced in a least developed country from yarns originating in a least developed country, a 
beneficiary country or Canada, provided: 
(a) the yarns do not undergo further processing outside a least developed country, a beneficiary 
country or Canada; and 
(b) the fabrics do not undergo further processing outside a least developed country. 
Goods listed in Parts C1 and C2 of the schedule originate in a least developed country if they are 
assembled in a least developed country from fabric cut in that country or in Canada, or parts knit to 
shape, provided the fabric, or the parts knit to shape, are produced in: 
(a) any least developed country or Canada from yarns originating in a least developed country, a 
beneficiary country or Canada, provided the yarns or fabric do not undergo further processing outside a least developed country or Canada; or 
(b) a beneficiary country from yarns originating in a least developed country, a beneficiary country or 
Canada, provided: 
(i) the yarns and fabric do not undergo further processing outside a least developed country, a 
beneficiary country or Canada; and 
(ii) the value of any materials, including packing, that are used in the manufacture of the goods and 
that originate outside the least developed country in which the goods are assembled is no more 
than 75% of the ex-factory price of the goods as packed for shipment to Canada. 
Goods listed in Part D of the schedule originate in a least developed country if they are cut, or knit to 
shape, and sewn or otherwise assembled in the least developed country from fabric produced in any 
least developed country or Canada from yarns originating in a least developed country, a beneficiary 
country or Canada, provided the yarns and fabric have not undergone further processing outside a 
least developed country or Canada. /G3/G27/G3/G23/G17/G3/G40/G91/G68/G80/G83/G79/G72/G86/G3/G178/G3/G51/G85/G68/G70/G87/G76/G70/G68/G79/G3/G36/G83/G83/G79/G76/G70/G68/G87/G76/G82/G81/G3/G82/G73/G3/G54/G83/G72/G70/G76/G73/G76/G70/G3/G53/G88/G79/G72/G86/G3/G82/G73/G3/G50/G85/G76/G74/G76/G81/G3
 
ORIGIN CRITERIA “A” – Accumulation Rule 
Goods currently entitled to the benefits of the LDCT, and listed in Parts A2, B2 or C2 of the schedule to 
the Regulations, can qualify as originating under the existing LDC rules of origin – or under one of the applicable new rules of origin as identified in criteria B through G. 
Wool of Yemen is combined with spandex of Hong Kong and sewing thread of India to manufacture 
wool socks in Yemen. Under the Accumulation Rule of origin criteria “A”, a textile or apparel good 
must contain parts and materials of LDC origin that represent no less than 40% of the ex-factory price 
of the good as it is packed for shipment to Canada. The wool of Yemen origin represents 35% of the 
ex-factory price. The sewing thread of India and spandex of Hong Kong represents an additional 7%. The accumulation rule allows for inputs from a GPT country, in this case both Hong Kong and India, to 
be included in the 40% parts and materials requirement. The 35% input of wool from Yemen combined 
with the 7% sewing thread and spandex input from GPT countries meets the 40% input requirement 
under the accumulation rule. The socks qualify for duty-free market access. 
 ORIGIN CRITERIA “B” – Yarn and Thread Rule 
Goods listed in Parts A1 and A2 of the schedule and classified as “Yarns or Sewing Threads ” originate 
in a LDC if they are spun or extruded in a LDC. 
Cotton of any country of origin is imported into Bangladesh and spun into yarn or sewing thread in 
that same country. Under the specific rule of origin for goods listed in Parts A1 or A2 of the schedule, the process of spinning the cotton into yarn or sewing thread is sufficient to confer originating status on 
the goods. The finished yarn or sewing thread is allowed to be further processed in another LDC 
country, returned to Bangladesh and exported as yarn or sewing thread and still be certifiable as 
originating in an LDC. 
However, if the finished yarn or sewing thread were further processed outside of an LDC, in China for 
instance, returned to Bangladesh and exported as sewing thread or yarn, this would offend the 
provisions of this specific rule of origin and the goods would not be entitled to be certified as 
originating in an LDC. 
It should be further noted that in respect of goods listed in Part A2 of the schedule, the 
exporter/producer has the option of certifying the goods under this specific rule or under the more 
general LDC cumulative input rule of a minimum of 40% LDC input. 
 ORIGIN CRITERIA “C” – Fabric Rule  
Goods listed in Parts B1 and B2 of the schedule and classified as “Fabrics ” originate in an LDC if they 
are produced in an LDC from yarns originating in an LDC, a GPT country or Canada. 
Yarn produced in India is exported to Mali. This yarn is processed into finished cotton fabric in Mali by 
an automated looming process. The finished fabric is then exported to Canada. The finished fabric has 
been produced in an LDC country from yarn originating in a GPT country and exported direct to Canada without further processing outside of an LDC. This process meets the requirements of the 
specific rule of origin for goods listed in Parts B1 and B2 of the schedule. Therefore, the goods are 
entitled to be certified as originating in an LDC. 
Consider if the yarn was imported into Mali from Spain. The yarn is processed into finished fabric in 
Mali and exported to Canada. In this scenario, the Spanish origin of the yarn (Spain not being a GPT or /G3 /G28/G3LDC beneficiary) offends the requirement in the specific rule of origin that the yarn be of LDC, GPT or 
Canadian origin. The finished fabric would not be entitled to be certified as LDC originating. 
It should be further noted that in respect of goods listed in Part B2 of the schedule, the 
exporter/producer has the option of certifying the goods under this specific rule or under the more 
general LDC cumulative input rule of a minimum of 40% LDC input. 
 ORIGIN CRITERIA “D” – Apparel Rule 1 
Goods listed in Parts C1 and C2 of the schedule and classified as articles of apparel. 
Goods classified as articles of apparel are required to be assembled in an LDC. The fabric used in the 
manufacture of these articles of apparel must be cut in that LDC or Canada, or in the case where the 
article of apparel is assembled from parts, those parts must be knit to shape in any LDC or Canada. 
The fabric, or the parts knit to shape must be produced in 
i) any LDC or in Canada from yarns originating in any LDC, a GPT country or in Canada. The 
yarns or fabric or parts knit to shape cannot undergo any further processing outside any LDC prior to being assembled into an article of apparel. 
Dresses or skirts manufactured in Mali will qualify as originating and be eligible for duty-free LDCT 
provided that the dresses or skirts are assembled in Mali and made up from fabric that has been cut in Mali or Canada. The fabric must be produced in any LDC or in Canada from yarns that originate in any 
LDC, GPT country or Canada and must not have undergone any further processing outside any LDC 
or Canada. 
It should be further noted that in respect of goods listed in Part C2 of the schedule, the 
exporter/producer has the option of certifying the goods under this specific rule or under the more general LDC cumulative input rule of a minimum of 40% LDC input. 
 ORIGIN CRITERIA “E” – Apparel Rule 2 
Goods listed in Parts C1 and C2 of the schedule and classified as articles of apparel. 
Goods classified as articles of apparel are required to be assembled in an LDC. The fabric used in the 
manufacture of these articles of apparel must be cut in that LDC or Canada, or in the case where the 
article of apparel is assembled from parts, those parts must be knit to shape in any LDC or Canada. 
The fabric, or the parts knit to shape must be produced in 
ii) any GPT country from yarns originating in an LDC, a GPT or in Canada. The yarns or fabric 
cannot undergo any further processing outside an LDC, a GPT country or Canada and the value 
of all materials, including packing, used in the manufacture of the goods that originates outside the LDC in which the goods are assembled is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada. 
Those same dresses or skirts manufactured in Mali will qualify as and be eligible for duty-free LDCT 
provided that the dresses or skirts are assembled in Mali and the fabric used in the manufacture of the dresses or skirts is produced in a GPT country from yarns originating in an LDC, a GPT country or 
Canada. The yarns and fabric cannot undergo further processing outside an LDC, a GPT country or 
Canada. When using fabric manufactured in a GPT country, the value of all materials, including packing, that does not originate in the LDC in which the dresses or skirts are assembled, must not exceed 75% of the ex-factory price of the goods as packed for shipment to Canada. /G3/G20/G19/G3It should be further noted that in respect of goods listed in Part C2 of the schedule, the 
exporter/producer has the option of certifying the goods under this specific rule or under the more 
general LDC cumulative input rule of a minimum of 40% LDC input 
 ORIGIN CRITERIA “F” – Other Made-up Textile Articles Rule 
Goods classified as “other made-up ” textiles and listed in Part D of the schedule must be cut, or knit 
to shape, and sewn or otherwise assembled in the LDC from fabric produced in any LDC or Canada from yarns originating in an LDC, a GPT country or Canada. 
Wool yarn is produced in Afghanistan (or a GPT country or Canada) and exported directly to 
Bangladesh (or another LDC or Canada) and further produced into wool fabric. The wool fabric is shipped directly to Lao People ’s Democratic Republic for further production into a good classified as 
“Other Made-up Textile Articles ”. The production process of the finished good in Lao People ’s 
Democratic Republic must include cutting or knitting to shape of the fabric as well as sewing or 
otherwise assembling in that country. 
 ORIGIN CRITERIA “G” – Wholly Produced Rule 
Consider cotton harvested in Burundi. The cotton is processed into yarn or thread in Burundi and 
manufactured into blankets in Burundi, and exported from Burundi to Canada. The goods are wholly 
obtained, produced and manufactured in Burundi. The origin criteria on the Textile and Apparel 
Certificate of Origin is indicated as “G”. 
 
For additional information on the LDC Rules of Origin, refer to D11-4-4 Rules of Origin Respecting the 
General Preferential Tariff and Least Developed Country Tariff  at the CCRA Internet site: 
www.ccra.gc.ca/E/pub/cm/d11-4-4/d11-4-4-e.html 
/G42/G17/G3 /G38/G40/G53/G55/G44/G41/G44/G38/G36/G55/G40/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3
 
/G20/G17/G3/G41/G82/G85/G80/G3/G36/G3/G178/G3/G38/G72/G85/G87/G76/G73/G76/G70/G68/G87/G72/G3/G82/G73/G3/G50/G85/G76/G74/G76/G81/G3
Non-textile and apparel goods must be certified as entitled to the benefits of duty-free market access 
under the LDCT on a Form A – Certificate of Origin. 
For goods, other than textile and apparel goods, currently entitled to the benefits of the LDCT, the 
existing rules of origin for the Least Developed Country Tariff (LDCT) will remain in force and effect and may be used by exporters/producers to determine the entitlement of goods to the benefits of the Market Access Initiative. 
The existing rules are set out in D11-4-4 and are further detailed in attachments to the Form A – 
Certificate of Origin as Origin criteria: 
“P”’ – “100% Wholly produced in a LDC country ”. 
“F” – “40% of the ex-factory price of the good was produced in THAT LDC country. 
* 20% of the 40% ex-factory cost can be from any GPT country. 
“G” – 40% of the ex-factory price of the goods was cumulatively produced in more than one LDCT 
beneficiary country. 
*20% of the 40% ex-factory cost can be from any GPT country. 
See APPENDIX “C” for Form A – Certificate of Origin template. /G3 /G20/G20/G3/G21/G17/G3/G55/G72/G91/G87/G76/G79/G72/G3/G68/G81/G71/G3/G36/G83/G83/G68/G85/G72/G79/G3/G42/G82/G82/G71/G86/G3/G50/G85/G76/G74/G76/G81/G68/G87/G76/G81/G74/G3/G76/G81/G3/G68/G3/G47/G72/G68/G86/G87/G3/G39/G72/G89/G72/G79/G82/G83/G72/G71/G3/G38/G82/G88/G81/G87/G85/G92/G3/G11/G47/G39/G38/G12/G3
/G38/G72/G85/G87/G76/G73/G76/G70/G68/G87/G72/G3/G82/G73/G3/G50/G85/G76/G74/G76/G81/G3
Textile and apparel goods must be certified as entitled to the benefits of the LDCT on the Textile and 
Apparel Goods Originating in a Least Developed Country (LDC) Certificate of Origin . The new rules of origin 
for textile and apparel goods will be set out in D11-4-14. This memorandum also sets out specific origin 
criteria under which goods must qualify as well as specific instructions for completing the certificate. These instructions and criteria are also available on the reverse side of the original document. For ease of reference, the origin criteria for textile and apparel goods are categorized as follows: 
Preference Criteria 
A The good is produced in an LDC and the value of the materials, parts or products originating 
outside that LDC, or in an undetermined location, and used in the manufacture or production of the goods does not exceed 60 percent of the ex-factory price of the good as packed for shipment to 
Canada. For purposes of this criterion, up to twenty percent (20%) of the ex-factory price may 
originate from any General Preferential Tariff (GPT) eligible countries. This criterion does not 
apply to goods listed in Part A1, Part B1, Part C1 or D of the Schedule to the Regulations . 
B The good is listed in Part A1 or Part A2 of the Schedule to the Regulations  and has been spun or 
extruded in an LDC and has not undergone any further processing outside an LDC. 
C The good is listed in Part B1 or Part B2 of the Schedule to the Regulations  and is produced in an 
LDC from yarns originating in an LDC, a GPT beneficiary or Canada and the yarns have not undergone further processing outside an LDC, a GPT beneficiary or Canada; and the fabric has not undergone further processing outside an LDC. 
D The good is listed in Part C1 or Part C2 of the Schedule to the Regulations  and has been assembled 
in a LDC from fabric cut in that LDC or Canada, or from parts knit to shape, and the fabric (or parts knit to shape) has been produced in any LDC or Canada from yarns originating in an LDC, a GPT 
beneficiary or Canada and the yarns or fabric have not undergone further processing outside an 
LDC or Canada. 
Note 
This criterion applies if the fabric (or parts knit to shape) is produced in any LDC or Canada. 
E The good is listed in Part C1 or Part C2 of the Schedule to the Regulations  and has been assembled 
in an LDC from fabric cut in that LDC or Canada, or from parts knit to shape, and the fabric (or 
parts knit to shape) has been produced in a GPT beneficiary from yarns originating in an LDC, a GPT beneficiary or Canada and neither the yarns or the fabric have undergone further processing 
outside an LDC, a GPT beneficiary or Canada and the value of any materials, including packing, 
originating outside of that LDC used in the manufacture of the good does not exceed 75 percent of 
the ex-factory price of the good as packed for shipment to Canada. 
Note 
This criterion applies if the fabric (or parts knit to shape) is produced in a GPT beneficiary. 
F The good is listed in Part D of the Schedule to the Regulations  and was cut (or knit to shape) and 
sewn or otherwise assembled in an LDC from fabric produced in any LDC or Canada from yarns originating in an LDC, a GPT beneficiary or Canada and the yarns and fabric have not undergone further processing outside an LDC or Canada. 
G The good is “wholly obtained or produced entirely ” in the territory of one or more LDCs or 
Canada. 
See Appendix “B” for Textiles and Apparel Goods Certificate of Origin template. /G3/G20/G21/G3For ease of reference, the table below (Table 1)  illustrates the applicable origin criteria for goods listed 
under the various Parts of the schedule. 
/G55/G68/G69/G79/G72/G3/G20/G3
APPLICABLE ORIGIN CRITERIA FOR TEXTILE AND APPAREL GOODS 
/G42/G50/G50/G39/G54/G3 /G50/G53/G44/G42/G44/G49/G3/G38/G53/G44/G55/G40/G53/G44/G36/G3
/G51/G36/G53/G55/G3/G55/G50/G3/G54/G38/G43/G40/G39/G56/G47/G40/G3 /G182/G36/G183/G3 /G182/G37/G183/G3 /G182/G38/G183/G3 /G182/G39/G183/G3 /G182/G40/G183/G3 /G182/G41/G183/G3 /G182/G42/G183/G3
/G36/G20/G3 /G60/G68/G85/G81/G86/G18/G55/G75/G85/G72/G68/G71/G86/G3 /G49/G18/G36/G3 /G51/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3
/G36/G21/G3 /G60/G68/G85/G81/G86/G18/G55/G75/G85/G72/G68/G71/G86/G3 /G51/G3 /G51/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3
/G37/G20/G3 /G41/G68/G69/G85/G76/G70/G86/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3
/G37/G21/G3 /G41/G68/G69/G85/G76/G70/G86/G3 /G51/G3/G49/G18/G36/G3 /G51/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3
/G38/G20/G3 /G36/G83/G83/G68/G85/G72/G79/G3/G42/G82/G82/G71/G86/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3 /G51/G3/G49/G18/G36/G3 /G51/G3
/G38/G21/G3 /G36/G83/G83/G68/G85/G72/G79/G3/G42/G82/G82/G71/G86/G3 /G51/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3 /G51/G3/G49/G18/G36/G3 /G51/G3
/G39/G3 /G50/G87/G75/G72/G85/G3/G48/G68/G71/G72/G16/G88/G83/G3
/G55/G72/G91/G87/G76/G79/G72/G3/G36/G85/G87/G76/G70/G79/G72/G86/G3/G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G49/G18/G36/G3 /G51/G3 /G51/G3
 
For additional information on the Form A – Certificate of Origin and the Textile and Apparel Goods 
Originating in a Least Developed Country (LDC) Certificate of Origin, refer to D11-4-4 Rules of Origin 
Respecting the General Preferential Tariff and Least Developed Country Tariff  at the CCRA internet site: 
www.ccra.gc.ca/E/pub/cm/d11-4-4/d11-4-4-e.html 
/G43/G17/G3 /G57/G40/G53/G44/G41/G44/G38/G36/G55/G44/G50/G49/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3
 
Verifications of the origin of imports from an LDC will be done initially through an origin 
questionnaire or letter. The Origin and Valuation Division, Origin Audit Unit in CCRA headquarters 
will send an origin verification questionnaire to the exporter/producer of an importation that is the 
subject of a verification. 
The exporter/producer will complete the questionnaire or respond to the verification letter in the 
manner directed and return the completed document(s) to CCRA HQ. An origin auditor will review 
the document and determine, based on the information provided, whether the goods meet the requirements of the rules of origin, do not meet the requirements or if additional information is required. 
If it is determined that the goods do not meet the requirements of the rules of origin, a CCRA official 
will issue a “Notice of Intent to Deny ”. This will serve as notice to the importer and exporter/producer 
that the goods do not qualify for the LDCT. The goods at issue will be determined dutiable at the next 
most beneficial rate of duty – either the GPT or the MFN. This entitlement will depend on the eligibility 
of the goods and the proof of origin requirements that are available to the customs officer(s). Note that the Form A – Certificate of Origin or an Exporter ’s Statement of Origin is a requirement for entitlement 
to the GPT. 
If the origin auditor determined that additional information is required, they may issue a notification of 
intent to visit the premises of the exporter/producer. A copy of this notice will be sent to the 
designated official of the country in which the exporter/producer is located. /G3 /G20/G22/G3If the exporter/producer consents to the site visit, a verification team will visit the premises of the 
exporter/producer to gather the information that was unavailable in the questionnaire. Upon 
completion of the origin audit, CCRA will issue a preliminary report to the exporter/producer, 
outlining the results of the information gathering phase of the visit. 
Upon review of the information in Canada and conclusion of the origin audit, CCRA will issue a final 
report detailing the findings of the origin audit. This report will be sent to the exporter/producer, with 
a notice of decision on the status of the goods vis- à-vis duty-free LDCT entitlement. 
/G44/G17/G3 /G36/G39/G39/G44/G55/G44/G50/G49/G36/G47/G3/G44/G49/G41/G50/G53/G48/G36/G55/G44/G50/G49/G3
 
Additional information concerning the customs aspects of the Market Access Initiative for LDCs may 
be obtained from the Director, Client Services, at any regional customs office, (see APPENDIX “D”) or 
from the: 
Origin and Valuation Division 
Trade Policy and Interpretation Directorate 
Customs Branch 
Canada Customs and Revenue Agency 191 Laurier Avenue West, 9th Floor 
Ottawa, ON 
K1A 0L5 
Telephone: (613) 941-5499 or 957-4351 
Facsimile: (613) 954-5500 /G3/G20/G23/G3/G36/G51/G51/G40/G49/G39/G44/G59/G3/G180/G36/G181/G3
 
/G47/G76/G86/G87/G3/G82/G73/G3/G38/G82/G88/G81/G87/G85/G76/G72/G86/G3/G40/G81/G87/G76/G87/G79/G72/G71/G3/G87/G82/G3/G47/G72/G68/G86/G87/G16/G39/G72/G89/G72/G79/G82/G83/G72/G71/G3/G38/G82/G88/G81/G87/G85/G92/G3/G3
/G39/G88/G87/G92/G16/G41/G85/G72/G72/G3/G55/G68/G85/G76/G73/G73/G3/G55/G85/G72/G68/G87/G80/G72/G81/G87/G3
 
Afghanistan Liberia 
Angola Madagascar 
Bangladesh Malawi 
Benin Maldives 
Bhutan Mali 
Burkina Faso Mauritania 
Burundi Mozambique 
Cambodia Nepal 
Cape Verde Niger 
Central African Republic Rwanda 
Chad Samoa, Western 
Comoros Sao Tome and Principe 
Congo, Democratic Republic of the Senegal 
Djibouti Sierra Leone 
Equatorial Guinea Solomon Islands 
Eritrea Somalia 
Ethiopia Sudan 
Gambia Tanzania, United Republic of 
Guinea Togo 
Guinea-Bissau Tuvalu 
Haiti Uganda 
Kiribati Vanuatu 
Lao People ’s Democratic Republic Yemen, Republic of 
Lesotho Zambia 
 /G3 /G20/G24/G3/G36/G51/G51/G40/G49/G39/G44/G59/G3/G180/G37/G181/G3
 
/G42/G40/G49/G40/G53/G36/G47/G3/G51/G53/G40/G41/G40/G53/G40/G49/G55/G44/G36/G47/G3/G55/G36/G53/G44/G41/G41/G3/G36/G49/G39/G3/G3
/G47/G40/G36/G54/G55/G3/G39/G40/G57/G40/G47/G50/G51/G40/G39/G3/G38/G50/G56/G49/G55/G53/G60/G3/G55/G36/G53/G44/G41/G41/G3/G53/G56/G47/G40/G54/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3/G53/G40/G42/G56/G47/G36/G55/G44/G50/G49/G54/G3
/G44/G81/G87/G72/G85/G83/G85/G72/G87/G68/G87/G76/G82/G81/G3
1. The definitions in this section apply in these Regulations. 
“beneficiary country ” means a country that is a beneficiary of the General Preferential Tariff; 
(pays b énéficiaire) 
“least developed country ” means a beneficiary country that is a beneficiary of the Least Developed 
Countries Tariff. (pays parmi les moins d évelopp és) 
/G50/G85/G76/G74/G76/G81/G3/G82/G73/G3/G42/G82/G82/G71/G86/G3
2. (1) A good originates in a beneficiary country or a least developed country if the good is 
(a) a mineral good extracted from the soil or the seabed of the country; (b) a vegetable good harvested in the country; (c) a live animal born and raised in the country; (d) a good obtained in the country from a live animal; (e) a good obtained from hunting or fishing in the country; 
(f) a good derived from sea fishing or other marine goods taken from the sea by a vessel of the 
country; 
(g) a good produced on board a factory ship of the country exclusively from a good referred to 
in paragraph (f); 
(h) waste and scrap derived from manufacturing operations of the country; 
(i) used goods of the country imported into Canada for use only for the recovery of raw 
materials; or 
(j) a good produced in the country exclusively from a good referred to in any of paragraphs (a) 
to (h). 
(2) Goods originate in a beneficiary country if the value of the materials, parts or products 
originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 40% of the ex-factory price of the goods as packed for shipment to Canada. 
(2.1) Except in the case of goods listed in Parts A1, B1, C1 and D of the Schedule to the Regulations, 
goods originate in a least developed country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is no more than 60% of the ex-factory price of the goods as packed for shipment to Canada. 
(2.2) Goods listed in Parts A1 and A2 of the Schedule originate in a least developed country if they 
are spun or extruded in a least developed country and do not undergo further processing outside a 
least developed country. /G3/G20/G25/G3(2.3) Goods listed in Parts B1 and B2 of the Schedule originate in a least developed country if they are 
produced in a least developed country from yarns originating in a least developed country, a 
beneficiary country or Canada, provided: 
(a) the yarns do not undergo further processing outside a least developed country, a 
beneficiary country or Canada; and 
(b) the fabrics do not undergo further processing outside a least developed country. 
(2.4) Goods listed in Parts C1 and C2 of the Schedule originate in a least developed country if they 
are assembled in a least developed country from fabric cut, or parts knit to shape, in that country or in 
Canada, provided the fabric, or the parts knit to shape, are produced in: 
(a) any least developed country or Canada from yarns originating in a least developed country, 
a beneficiary country or Canada, provided the yarns or fabric do not undergo further processing outside a least developed country or Canada; or 
(b) a beneficiary country from yarns originating in a least developed country, a beneficiary 
country or Canada, provided: 
(i) the yarns and fabric do not undergo further processing outside a least developed 
country, a beneficiary country or Canada; and 
(ii) the value of all materials, including any packing, originating outside that least 
developed country used in the manufacture of the goods is no more than 75% of the 
ex-factory price of the goods as packed for shipment to Canada. 
(2.5) For the purpose of subparagraph 2(5)(b)(ii), any materials used in the manufacture or 
production of the goods referred to in that subparagraph that originate from any other least developed country or from Canada are deemed to have originated in the least developed country. 
(2.6) Goods listed in Part D of the Schedule originate in a least developed country if they are cut, or 
knit to shape, and sewn or otherwise assembled in the least developed country from fabric produced in any least developed country or Canada from yarns originating in a least developed country, a 
beneficiary country or Canada, provided the yarns and fabric do not undergo further processing 
outside a least developed country or Canada. 
(3) For the purpose of subsection (1), the following are deemed to have originated in the 
beneficiary country: 
(a) any materials, parts or products used in the manufacture or production of the goods 
referred to in that subsection and originating from any other beneficiary country or from 
Canada, and 
(b) any packing required for the transportation of the goods referred to in that subsection, not 
including packing in which the goods are ordinarily sold for consumption in the beneficiary country. 
(4) For the purpose of subsection (2), the following are deemed to have originated in the least 
developed country: 
(a) any materials, parts or products used in the manufacture or production of the goods 
referred to in that subsection and that 
(i) originate from any other least developed country or from Canada, or 
(ii) have a value of up to 20% of the ex-factory price of the goods, as packed for shipments 
to Canada, from a beneficiary country other than a least developed country; and /G3 /G20/G26/G3(b) any packing required for the transportation of the goods referred to in that subsection, not 
including packing in which the goods are ordinarily sold for consumption in the least 
developed country. 
3. (1) For the purpose of determining the origin of goods, each good in a shipment shall be considered 
separately, except that 
(a) if a group, set or assembly of goods is classified in one tariff item, the group, set or assembly 
shall be considered to be one good, and 
(b) tools, parts and accessories 
(i) that are imported with a good, 
(ii) that constitute the standard equipment customarily included in the sale of a good of 
that kind, and 
(iii) the price of which is included in that of the good and for which no separate charge is 
made, 
shall be considered as forming a whole with the good. 
(2) An unassembled good that is imported in more than one shipment because it is not feasible for 
transport or production reasons to import it in one shipment shall be considered to be one good. 
Direct Shipment 
4. (1) Goods are entitled to the General Preferential Tariff only if the goods are shipped directly to 
Canada, with or without transhipment, from a beneficiary country. 
(2) Goods are entitled to the Least Developed Country Tariff only if the goods are shipped directly 
to Canada, with or without transhipment from a least developed country. 
 
SCHEDULE 
(Section 2) 
PART A1 
YARNS AND SEWING THREADS 
5204.11.90, 5204.19.00, 5204.20.00, 5205.11.90, 5205.12.90, 5205.13.90, 5205.14.90, 5205.15.90, 5205.21.90, 
5205.22.90, 5205.23.90, 5205.24.90, 5205.26.90, 5205.27.90, 5205.28.90, 5205.31.90, 5205.32.90, 5205.33.90, 
5205.34.90, 5205.35.90, 5205.41.90, 5205.42.90, 5205.43.90, 5205.44.90, 5205.46.90, 5205.47.90, 5205.48.90, 5206.11.00, 5206.12.00, 5206.13.00, 5206.14.00, 5206.14.90, 5206.15.00, 5206.15.90, 5206.21.00, 5206.22.00, 
5206.23.00, 5206.24.00, 5206.24.90, 5206.25.00, 5206.25.90, 5206.31.00, 5206.32.00, 5206.33.00, 5206.34.00, 
5206.35.00, 5206.41.00, 5206.42.00, 5206.43.00, 5206.44.00, 5206.45.00, 5207.10.00, 5207.90.00, 5306.20.20, 5401.10.00, 5402.62.90, 5406.10.00, 5508.10.00, 5509.21.90, 5509.22.90, 5509.31.00, 5509.32.90, 5509.41.90, 
5509.42.00, 5509.52.90, 5509.53.00, 5509.53.20, 5509.53.30, 5509.53.40, 5509.53.90, 5509.61.00, 5509.62.00, 
5509.69.00, 5509.91.00, 5509.92.00, 5509.99.00, 5510.20.90, 5511.10.00, 5511.20.00 /G3/G20/G27/G3PART A2 
YARNS AND SEWING THREADS 
5004.00.00, 5005.00.00, 5006.00.00, 5106.10.00, 5106.20.00, 5107.10.10, 5107.10.90, 5107.20.10, 5107.20.90, 
5108.10.10, 5108.10.20, 5108.20.10, 5108.20.20, 5109.10.00, 5109.90.00, 5110.00.00, 5204.11.10, 5205.11.10, 
5205.11.20, 5205.12.10, 5205.13.10, 5205.14.10, 5205.14.20, 5205.15.10, 5205.15.20, 5205.21.10, 5205.22.10, 5205.22.20, 5205.23.10, 5205.24.10, 5205.24.20, 5205.26.10, 5205.26.20, 5205.27.10, 5205.27.20, 5205.28.10, 
5205.28.20, 5205.31.10,,5205.32.10, 5205.33.10, 5205.34.10, 5205.34.20, 5205.35.10, 5205.35.20, 5205.41.10, 
5205.42.10, 5205.43.10, 5205.44.10, 5205.44.20, 5205.46.10, 5205.46.20, 5205.46.30, 5205.47.10, 5205.47.20, 5205.47.30, 5205.48.10, 5205.48.20, 5205.48.30, 5206.14.10, 5206.15.10, 5206.24.10, 5206.25.10, 5306.10.00, 
5306.20.10, 5307.10.10, 5307.10.90, 5307.20.00, 5308.10.00, 5308.20.00, 5308.90.10, 5308.90.90, 5401.20.00, 
5402.10.10, 5402.10.90, 5402.20.10, 5402.20.90, 5402.31.00, 5402.32.10, 5402.32.90, 5402.33.10, 5402.33.90, 5402.39.00, 5402.41.11, 5402.41.12, 5402.41.13, 5402.41.14, 5402.41.15, 5402.41.19, 5402.41.91, 5402.41.92, 
5402.41.93, 5402.41.99, 5402.42.10, 5402.42.90, 5402.43.10, 5402.43.91, 5402.43.99, 5402.49.10, 5402.49.90, 
5402.51.00, 5402.52.10, 5402.52.91, 5402.52.99, 5402.59.10, 5402.59.90, 5402.61.00, 5402.62.10, 5402.69.10, 5402.69.90, 5403.10.10, 5403.10.90, 5403.20.10, 5403.20.90, 5403.31.10, 5403.31.90, 5403.32.10, 5403.32.90, 
5403.33.10, 5403.33.90, 5403.39.10, 5403.39.90, 5403.41.10, 5403.41.90, 5403.42.00, 5403.49.00, 5404.10.10, 
5404.10.20, 5404.10.90, 5404.90.00, 5405.00.00, 5406.20.00, 5508.20.00, 5509.11.00, 5509.12.00, 5509.21.10, 5509.22.10, 5509.32.10, 5509.41.10, 5509.51.00, 5509.52.10, 5509.53.10, 5509.59.00, 5510.11.00, 5510.12.00, 5510.20.10, 5510.30.00, 5510.90.00, 5511.30.00 
PART B1 
FABRICS 
5111.11.20, 5111.11.90, 5111.19.31, 5111.19.32, 5111.20.11, 5111.20.12, 5111.20.13, 5111.20.18, 5111.20.91, 
5111.30.11, 5111.30.12, 5111.30.13, 5111.30.18, 5111.30.91, 5111.90.21, 5111.90.22, 5111.90.23, 5111.90.28, 5111.90.91, 5112.11.20, 5112.11.30, 5112.11.40, 5112.11.90, 5112.19.20, 5112.19.30, 5112.19.40, 5112.19.91, 
5112.20.91, 5112.30.91, 5112.90.91, 5208.11.20, 5208.11.30, 5208.11.90, 5208.12.30, 5208.12.40, 5208.12.90, 
5208.13.10, 5208.13.20, 5208.13.90, 5208.19.20, 5208.19.30, 5208.19.90, 5208.21.30, 5208.21.40, 5208.21.50, 5208.21.90, 5208.22.20, 5208.22.90, 5208.23.10, 5208.23.90, 5208.29.20, 5208.29.90, 5208.31.20, 5208.31.90, 
5208.32.90, 5208.33.90, 5208.39.90, 5208.41.90, 5208.42.90, 5208.43.30, 5208.43.40, 5208.43.50, 5208.43.60, 
5208.43.90, 5208.49.90, 5208.51.00, 5208.52.90, 5208.53.00, 5208.59.90, 5209.11.20, 5209.11.30, 5209.11.40, 5209.11.90, 5209.12.10, 5209.12.20, 5209.12.30, 5209.12.40, 5209.12.90, 5209.19.20, 5209.19.30, 5209.19.90, 
5209.21.20, 5209.21.30, 5209.21.90, 5209.22.10, 5209.22.20, 5209.22.30, 5209.22.90, 5209.29.20, 5209.29.90, 
5209.31.20, 5209.31.30, 5209.31.40, 5209.31.90, 5209.32.10, 5209.32.20, 5209.32.30, 5209.32.90, 5209.39.00, 5209.41.10, 5209.41.90, 5209.42.00, 5209.43.10, 5209.43.20, 5209.43.90, 5209.49.00, 5209.51.00, 5209.52.00, 
5209.59.00, 5210.11.00, 5210.12.00, 5210.19.00, 5210.21.00, 5210.22.00, 5210.29.00, 5210.31.00, 5210.32.00, 
5210.39.00, 5210.41.00, 5210.42.00, 5210.49.00, 5210.51.00, 5210.52.00, 5210.59.00, 5211.11.00, 5211.12.00, 5211.19.00, 5211.21.00, 5211.22.00, 5211.29.00, 5211.31.00, 5211.32.00, 5211.39.00, 5211.41.00, 5211.42.00, 
5211.43.00, 5211.49.00, 5211.51.00, 5211.52.00, 5211.59.00, 5407.10.20, 5407.10.90, 5407.20.10, 5407.20.90, 
5407.30.00, 5407.41.90, 5407.42.90, 5407.43.00, 5407.44.00, 5407.51.10, 5407.51.20, 5407.51.30, 5407.51.90, 5407.52.20, 5407.52.90, 5407.53.00, 5407.54.00, 5407.61.11, 5407.61.19, 5407.61.20, 5407.61.93, 5407.61.94, 
5407.61.99, 5407.69.20, 5407.69.90, 5407.71.00, 5407.72.00, 5407.73.90, 5407.74.00, 5407.81.00, 5407.82.90, 
5407.83.10, 5407.83.90, 5407.84.00, 5407.91.10, 5407.91.90, 5407.92.20, 5407.92.30, 5407.92.90, 5407.93.10, 5407.93.20, 5407.93.30, 5407.93.90, 5407.94.90, 5408.10.00, 5408.21.30, 5408.21.90, 5408.22.22, 5408.22.29, 
5408.22.40, 5408.22.90, 5408.23.10, 5408.23.20, 5408.23.90, 5408.24.19, 5408.24.99, 5408.31.30, 5408.31.90, 
5408.32.40, 5408.32.50, 5408.32.90, 5408.33.10, 5408.33.20, 5408.33.90, 5408.34.20, 5408.34.90, 5512.11.20, 5512.11.30, 5512.11.90, 5512.19.20, 5512.19.90, 5512.21.00, 5512.29.00, 5512.91.00, 5512.99.90, 5513.11.20, 
5513.11.90, 5513.12.10, 5513.12.90, 5513.13.10, 5513.13.90, 5513.19.10, 5513.19.90, 5513.21.00, 5513.22.00, 
5513.23.00, 5513.29.00, 5513.31.90, 5513.32.90, 5513.33.90, 5513.39.00, 5513.41.30, 5513.41.90, 5513.42.00, 5513.43.00, 5513.49.00, 5514.11.10, 5514.11.90, 5514.12.10, 5514.12.90, 5514.13.10, 5514.13.90, 5514.19.10, 
5514.19.90, 5514.21.00, 5514.22.00, 5514.23.00, 5514.29.00, 5514.31.00, 5514.32.00, 5514.33.00, 5514.39.00, 
5514.41.00, 5514.42.00, 5514.43.00, 5514.49.00, 5515.11.90, 5515.12.00, 5515.13.20, 5515.19.00, 5515.21.00, /G3 /G20/G28/G35515.29.00, 5515.91.00, 5515.99.00, 5516.11.00, 5516.12.00, 5516.13.00, 5516.14.90, 5516.21.90, 5516.22.00, 
5516.23.20, 5516.23.30, 5516.23.90, 5516.24.90, 5516.41.00, 5516.42.00, 5516.43.00, 5516.44.00, 5516.91.90, 
5516.92.00, 5516.93.20, 5516.93.90, 5516.94.00, 5801.22.20, 5801.23.00, 5801.24.00, 5801.25.10, 5801.31.00, 5801.34.00, 5802.11.90, 5802.19.30, 5802.19.90, 5802.20.00, 5802.30.00, 5803.10.10, 5803.10.90, 5803.90.19, 
5804.10.90, 5804.21.00, 5804.30.90, 5805.00.90, 5806.10.20, 5806.10.90, 5806.20.90, 5806.31.10, 5806.31.20, 
5806.31.90, 5806.32.90, 5806.40.00, 5809.00.00, 5810.91.90, 5810.92.00, 5810.99.00, 5811.00.10, 5811.00.20, 5811.00.90, 5902.10.00, 5902.20.00, 5902.90.00, 5906.99.22, 5907.00.29, 5911.20.90, 6001.10.90, 6001.22.00, 
6001.92.90, 6002.40.20, 6002.40.90, 6002.90.90, 6003.10.90, 6003.20.90, 6003.30.20, 6003.30.90, 6003.40.90, 
6003.90.90, 6004.10.20, 6004.10.90, 6004.90.90, 6005.10.00, 6005.21.90, 6005.22.90, 6005.23.90, 6005.24.90, 6005.31.30, 6005.31.40, 6005.31.50, 6005.31.90, 6005.32.30, 6005.32.40, 6005.32.50, 6005.32.90, 6005.33.30, 
6005.33.40, 6005.33.50, 6005.33.90, 6005.34.40, 6005.34.50, 6005.34.90, 6005.41.90, 6005.42.90, 6005.43.90, 
6005.44.90, 6005.90.90, 6006.10.00, 6006.21.10, 6006.21.90, 6006.22.10, 6006.22.20, 6006.22.90, 6006.23.10, 6006.23.20, 6006.23.90, 6006.24.10, 6006.24.90, 6006.31.90, 6006.32.90, 6006.33.90, 6006.34.90, 6006.41.90, 6006.42.90, 6006.43.90, 6006.44.90, 6006.90.00 
PART B2 
Fabrics 
5007.10.00, 5007.20.00, 5007.90.00, 5111.11.10, 5111.11.30, 5111.19.10, 5111.19.20, 5111.19.39, 5111.19.90, 
5111.20.19, 5111.20.20, 5111.20.92, 5111.30.19, 5111.30.20, 5111.30.30, 5111.30.92, 5111.90.10, 5111.90.29, 5111.90.30, 5111.90.92, 5112.11.10, 5112.19.11, 5112.19.19, 5112.19.92, 5112.20.10, 5112.20.92, 5112.30.10, 
5112.30.20, 5112.30.30, 5112.30.92, 5112.90.10, 5112.90.92, 5113.00.00, 5208.11.10, 5208.12.10, 5208.12.20, 
5208.19.10, 5208.21.10, 5208.21.20, 5208.22.10, 5208.29.10, 5208.31.10, 5208.32.10, 5208.33.10, 5208.39.10, 5208.41.10, 5208.42.10, 5208.42.20, 5208.43.10, 5208.43.20, 5208.49.10, 5208.49.20, 5208.52.10, 5208.52.20, 
5208.52.30, 5208.59.10, 5209.11.10, 5209.19.10, 5209.21.10, 5209.29.10, 5209.31.10, 5212.11.10, 5212.11.90, 
5212.12.10, 5212.12.90, 5212.13.10, 5212.13.20, 5212.13.90, 5212.14.10, 5212.14.20, 5212.14.90, 5212.15.10, 5212.15.90, 5212.21.10, 5212.21.90, 5212.22.10, 5212.22.90, 5212.23.10, 5212.23.90, 5212.24.10, 5212.24.90, 
5212.25.10, 5212.25.90, 5309.11.10, 5309.11.90, 5309.19.10, 5309.19.90, 5309.21.00, 5309.29.10, 5309.29.20, 
5309.29.90, 5310.10.00, 5310.90.10, 5310.90.90, 5311.00.00, 5311.00.10, 5311.00.90, 5407.10.10, 5407.41.10, 5407.42.10, 5407.42.20, 5407.52.10, 5407.61.95, 5407.61.96, 5407.69.10, 5407.69.30, 5407.73.10, 5407.82.10, 
5407.92.10, 5407.94.10, 5408.21.10, 5408.21.20, 5408.22.11, 5408.22.19, 5408.22.21, 5408.22.30, 5408.24.11, 
5408.24.91, 5408.31.10, 5408.31.20, 5408.32.10, 5408.32.20, 5408.32.30, 5408.34.10, 5512.11.10, 5512.19.10, 5512.99.10, 5513.11.10, 5513.31.10, 5513.32.10, 5513.33.10, 5513.41.10, 5513.41.20, 5515.11.10, 5515.13.10, 
5515.13.90, 5515.22.00, 5515.92.00, 5516.14.10, 5516.21.10, 5516.23.10, 5516.24.10, 5516.31.00, 5516.32.00, 
5516.33.00, 5516.34.00, 5516.91.10, 5516.93.10, 5801.10.10, 5801.10.90, 5801.21.00, 5801.22.10, 5801.22.90, 5801.25.20, 5801.26.00, 5801.32.10, 5801.32.90, 5801.33.00, 5801.35.10, 5801.35.20, 5801.35.90, 5801.36.00, 
5801.90.10, 5801.90.90, 5802.11.10, 5802.19.10, 5802.19.20, 5803.10.20, 5803.90.11, 5803.90.91, 5803.90.99, 
5804.10.10, 5804.29.00, 5804.30.10, 5805.00.10, 5806.10.10, 5806.20.10, 5806.32.10, 5806.39.10, 5806.39.90, 5807.10.10, 5807.10.20, 5807.90.00, 5810.10.00, 5810.91.10, 5901.10.10, 5901.10.90, 5901.90.10, 5901.90.90, 
5903.10.11, 5903.10.19, 5903.10.21, 5903.10.29, 5903.20.11, 5903.20.19, 5903.20.21, 5903.20.22, 5903.20.23, 
5903.20.24, 5903.20.29, 5903.90.10, 5903.90.21, 5903.90.22, 5903.90.23, 5903.90.24, 5903.90.25, 5903.90.29, 5904.10.00, 5904.90.10, 5904.90.90, 5905.00.10, 5905.00.90, 5906.10.10, 5906.10.90, 5906.91.10, 5906.91.90, 
5906.99.10, 5906.99.21, 5906.99.23, 5906.99.29, 5907.00.11, 5907.00.12, 5907.00.13, 5907.00.16, 5907.00.18, 
5907.00.19, 5907.00.21, 5908.00.10, 5908.00.90, 5909.00.00, 5910.00.11, 5910.00.19, 5910.00.20, 5910.00.90, 5911.10.10, 5911.10.20, 5911.10.90, 5911.20.10, 5911.31.10, 5911.31.90, 5911.32.10, 5911.32.90, 5911.40.10, 
5911.40.90, 5911.90.10, 5911.90.20, 5911.90.90, 6001.10.10, 6001.21.00, 6001.29.00, 6001.91.00, 6001.92.10, 
6001.99.00, 6002.40.10, 6002.90.10, 6003.10.10, 6003.20.10, 6003.20.20, 6003.30.10, 6003.40.10, 6003.90.10, 6003.90.20, 6004.10.10, 6004.90.10, 6005.21.10, 6005.22.10, 6005.23.10, 6005.24.10, 6005.31.10, 6005.31.20, 
6005.32.10, 6005.32.20, 6005.33.10, 6005.33.20, 6005.34.10, 6005.34.20, 6005.34.30, 6005.34.60, 6005.41.10, 
6005.42.10, 6005.43.10, 6005.44.10, 6005.44.20, 6005.90.10, 6006.31.10, 6006.32.10, 6006.33.10, 6006.34.10, 
6006.41.10, 6006.42.10, 6006.43.10, 6006.44.10 /G3/G21/G19/G3PART C1 
APPAREL 
6101.10.00, 6101.20.00, 6101.30.00, 6101.90.00, 6102.10.00, 6102.20.00, 6102.30.00, 6102.90.00, 6103.11.00, 
6103.12.00, 6103.19.10, 6103.19.90, 6103.21.00, 6103.22.00, 6103.23.00, 6103.29.00, 6103.31.00, 6103.32.00, 
6103.33.00, 6103.39.10, 6103.39.90, 6103.41.00, 6103.42.00, 6103.43.00, 6103.49.00, 6104.11.00, 6104.12.00, 6104.13.00, 6104.19.10, 6104.19.90, 6104.21.00, 6104.22.00, 6104.23.00, 6104.29.00, 6104.31.00, 6104.32.00, 
6104.33.00, 6104.39.10, 6104.39.90, 6104.41.00, 6104.42.00, 6104.43.00, 6104.44.00, 6104.49.00, 6104.51.00, 
6104.52.00, 6104.53.00, 6104.59.10, 6104.59.90, 6104.61.00, 6104.62.00, 6104.63.00, 6104.69.00, 6105.10.00, 6105.20.00, 6105.90.00, 6106.10.00, 6106.20.00, 6106.90.00, 6107.11.90, 6107.12.90, 6107.19.00, 6107.21.00, 
6107.22.00, 6107.29.00, 6107.91.00, 6107.92.00, 6107.99.00, 6108.11.00, 6108.19.00, 6108.21.00, 6108.22.90, 
6108.29.00, 6108.31.00, 6108.32.00, 6108.39.00, 6108.91.00, 6108.92.00, 6108.99.00, 6109.10.00, 6109.90.00, 6110.11.90, 6110.12.90, 6110.19.90, 6110.20.00, 6110.30.00, 6110.90.00, 6111.10.00, 6111.20.00, 6111.30.00, 
6111.90.00, 6112.11.00, 6112.12.00, 6112.19.00, 6112.20.00, 6112.31.00, 6112.39.00, 6112.41.00, 6112.49.00, 
6113.00.90, 6114.10.00, 6114.20.00, 6114.30.00, 6114.90.00, 6115.11.00, 6115.12.00, 6115.19.00, 6115.20.00, 6115.92.00, 6115.93.00, 6115.99.00, 6117.10.90, 6117.20.00, 6117.80.90, 6201.11.00, 6201.12.00, 6201.13.00, 
6201.19.00, 6201.91.00, 6201.92.10, 6201.92.90, 6201.93.00, 6201.99.00, 6202.11.00, 6202.12.00, 6202.13.00, 
6202.91.00, 6202.92.00, 6202.93.00, 6202.99.00, 6203.11.00, 6203.12.00, 6203.19.10, 6203.19.90, 6203.21.00, 6203.22.00, 6203.23.00, 6203.29.00, 6203.31.00, 6203.32.00, 6203.33.00, 6203.39.10, 6203.39.90, 6203.41.00, 
6203.42.00, 6203.43.00, 6203.49.00, 6204.11.00, 6204.12.00, 6204.13.00, 6204.19.10, 6204.19.90, 6204.21.00, 
6204.22.00, 6204.23.00, 6204.29.00, 6204.31.00, 6204.32.00, 6204.33.00, 6204.39.10, 6204.39.90, 6204.41.00, 6204.42.00, 6204.43.00, 6204.44.00, 6204.51.00, 6204.52.00, 6204.53.00, 6204.59.10, 6204.59.90, 6204.61.00, 
6204.62.00, 6204.63.00, 6204.69.00, 6205.10.00, 6205.20.00, 6205.30.00, 6206.20.00, 6206.30.00, 6206.40.00, 
6206.90.00, 6207.11.00, 6207.19.00, 6207.21.00, 6207.22.00, 6207.91.00, 6207.92.00, 6207.99.00, 6208.11.00, 6208.19.00, 6208.21.00, 6208.22.00, 6208.91.00, 6208.92.00, 6209.10.00, 6209.20.00, 6209.30.00, 6209.90.00, 
6210.10.90, 6210.20.00, 6210.30.00, 6210.40.90, 6210.50.90, 6211.11.00, 6211.12.90, 6211.20.00, 6211.31.00, 
6211.32.00, 6211.33.90, 6211.39.00, 6211.41.00, 6211.42.00, 6211.43.90, 6211.49.90, 6212.10.00, 6212.20.00, 6212.30.00, 6212.90.00, 6213.90.00, 6214.20.90, 6214.30.90, 6214.40.00, 6214.90.00, 6215.20.00, 6215.90.00, 6217.10.90, 6217.90.10, 6217.90.90 
PART C2 
APPAREL 
6107.11.10, 6107.12.10, 6108.22.10, 6110.11.10, 6110.12.10, 6110.19.10, 6113.00.10, 6113.00.20, 6115.91.00, 
6116.10.00, 6116.91.00, 6116.92.00, 6116.93.00, 6116.99.00, 6117.10.10, 6117.80.10, 6117.90.10, 6117.90.20, 6117.90.90, 6202.19.00, 6204.49.00, 6205.90.00, 6206.10.00, 6207.29.00, 6208.29.00, 6208.99.00, 6210.10.10, 
6210.40.10, 6210.50.10, 6211.12.10, 6211.33.10, 6211.43.10, 6211.43.20, 6211.49.10, 6211.49.20, 6213.10.00, 
6213.20.00, 6214.10.10, 6214.10.90, 6214.20.10, 6214.30.10, 6215.10.00, 6216.00.00, 6217.10.10 
PART D 
MADE-UP TEXTILE ARTICLES 
6301.10.00, 6301.30.00, 6302.10.00, 6302.21.00, 6302.22.00, 6302.29.00, 6302.31.00, 6302.32.00, 6302.39.00, 
6302.40.00, 6302.51.00, 6302.53.90, 6302.59.00, 6302.60.00, 6302.91.00, 6302.93.00, 6302.99.00, 6303.11.00, 
6303.12.00, 6303.19.00, 6303.91.00, 6303.92.10, 6303.92.90, 6303.99.00, 6304.11.00, 6304.19.00, 6304.91.90, 
6304.92.90, 6304.93.90, 6304.99.90, 6305.20.00, 6305.32.00, 6305.33.00, 6305.39.00, 6307.10.90, 6307.90.40, 
6307.90.93, 6307.90.99, 6308.00.00, 6309.00.90 /G3 /G21/G20/G3/G36/G51/G51/G40/G49/G39/G44/G59/G3/G180/G38/G181/G3
 
/G41/G50/G53/G48/G3/G36/G3/G178/G3/G38/G40/G53/G55/G44/G41/G44/G38/G36/G55/G40/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3 
 
 /G3/G21/G21/G3/G55/G40/G59/G55/G44/G47/G40/G3/G36/G49/G39/G3/G36/G51/G51/G36/G53/G40/G47/G3/G42/G50/G50/G39/G54/G3/G50/G53/G44/G42/G44/G49/G36/G55/G44/G49/G42/G3/G44/G49/G3/G36/G3/G47/G40/G36/G54/G55/G3/G39/G40/G57/G40/G47/G50/G51/G40/G39/G3/G11/G47/G39/G38/G12/G3
/G38/G50/G56/G49/G55/G53/G60/G3/G38/G40/G53/G55/G44/G41/G44/G38/G36/G55/G40/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3/G11/G41/G50/G53/G48/G3/G37/G21/G24/G24/G11/G40/G12/G12/G3 
 /G3 /G21/G22/G3/G55/G40/G59/G55/G44/G47/G40/G3/G36/G49/G39/G3/G36/G51/G51/G36/G53/G40/G47/G3/G42/G50/G50/G39/G54/G3/G50/G53/G44/G42/G44/G49/G36/G55/G44/G49/G42/G3/G44/G49/G3/G36/G3/G47/G40/G36/G54/G55/G3/G39/G40/G57/G40/G47/G50/G51/G40/G39/G3/G11/G47/G39/G38/G12/G3
/G38/G50/G56/G49/G55/G53/G60/G3/G38/G40/G53/G55/G44/G41/G44/G38/G36/G55/G40/G3/G50/G41/G3/G50/G53/G44/G42/G44/G49/G3/G11/G37/G36/G38/G46/G3/G50/G41/G3/G41/G50/G53/G48/G3/G37/G21/G24/G24/G11/G40/G12/G12/G3 
 
 /G3/G21/G23/G3/G36/G51/G51/G40/G49/G39/G44/G59/G3/G180/G39/G181/G3
 
/G38/G56/G54/G55/G50/G48/G54/G3/G53/G40/G42/G44/G50/G49/G36/G47/G3/G38/G47/G44/G40/G49/G55/G3/G54/G40/G53/G57/G44/G38/G40/G54/G3/G50/G41/G41/G44/G38/G40/G54/G3
 
ATLANTIC REGION 
P. O. Box 3080 
Station Parklane Centre 
Ralston Building 1557 Hollis Street Halifax NS  B3J 3G6 
Telephone: (902) 426-6511 
Facsimile: (902) 426-8825  QUEBEC REGION 
Montr éal Office: 
400 Place d ’Youville 
Montr éal QC  H2Y 2C2 
Telephone: (514) 283-2928 
Facsimile: (514) 283-7500 
NORTHERN ONTARIO REGION 
1st Floor 
2270 St. Laurent Blvd. 
Ottawa ON  K1G 6C4 
Telephone: (613) 598-2062 
Facsimile: (613) 952-7149 
 PACIFIC REGION 
Suite 503 
333 Dunsmuir Street 
Vancouver BC  V6B 5R4 
Telephone: (604) 666-6359 
Facsimile: (604) 666-0214 
SOUTHERN ONTARIO REGION 
Toronto Office: 
8th floor 375 University Avenue 
Toronto ON M5G 2J5 
Telephone: (416) 954-5621 
Facsimile: (416) 973-8887 
Hamilton Office: 
P. O. Box 2989 
26 Arrowsmith Road Hamilton ON  L8N 3V8 
Telephone: (905) 308-8529 
Facsimile: (905) 308-8616 PRAIRIE REGION 
Winnipeg Office: 
Main Floor 
Federal Building 
269 Main Street 
Winnipeg MB  R3C 1B3 
Telephone: (204) 983-6000 
Facsimile: (204) 984-7083 
Calgary Office: 
Harry Hays Building 
Suite 320 220-4th Avenue South East Calgary AB  T2G 0L1 
Telephone: (403) 233-4604 
Facsimile: (403) 233-4600