G/RO/LDC/N/CAN/2/Rev.1  
 
17 April 2024  
(24-3194) Page: 1/5 
Committee on Rules of Origin  Original: English  
 
 
NOTIFICATION OF PREFERENTIAL RULES OF ORIGIN FOR  
LEAST DEVELOPED COUNTRIES  
CANADA  
Revision  
The following communication, dated 15 April 2024, is being circulated at the reque st of the 
delegation of Canada.  
 
_______________  
 
 
A. BASIC  INFORMATION  
 
1) Notifying  member  Canada  
2) Date  of entering  into force  of Rules 
of origin and any substantive 
modification thereof  13 January 1983  
Last modifications  
Effective 1 January 2025:  
- General Preferential Tariff, General Preferential Tariff 
Plus and Least Developed Country Tariff Rules of Origin 
Regulations  (SOR/2023 -210): https://laws -
lois.justice.gc.ca/PDF/SOR -2023-210.pdf  
Effective 20 June 2017:  
- Regulations  Amending  the General  Preferential  Tariff 
and Least Developed Tariff Rules of Origin Regulations  
(SOR/2017 -127):  https://canadagazette.gc.ca/rp -
pr/p2/2017/2017 -07-12/html/sor -dors127 -eng.html  
Effective 1 January 2015:  
- General  Preferential  Tariff and Least  Developed  
Country Tariff Rules of Origin Regulations  (SOR/2013 -
165): https://canadagazette.gc.ca/rp -
pr/p2/2013/2013 -10-09/html/sor -dors165 -eng.html  
3) Date  of expiration  of Rules  of 
origin if applicable  31 December  2034 
See: https://laws -lois.justice.gc.ca/PDF/C -54.011.pdf  
- Section  40 for LDCT 
4) Title of the preferential  scheme  for 
which  legislation  on Rules  of origin 
is applicable  Least  Developed  Country  Tariff (LDCT)  
5) Authority(ies)  granting  the 
preferential treatment  Authority  is provided  through  the Customs  Tariff.  
See: https://laws -lois.justice.gc.ca/PDF/C -54.011.pdf  
- Sections  37-40 for information  on the LDCT G/RO/LDC/N/CAN/2/Rev.1  
 
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  6) National  authorities  in charge  of 
Rules of origin administration  
 - The Department of Finance has the responsibility for 
Canada's  tariff policy  and legislation  (Customs  Tariff),  
and the Canada  Border  Services  Agency  (CBSA)  is 
responsible for its day -to-day administration.  
- The Department  of Finance  can be reached  tariff-
tarif@fin.gc.ca   
- The CBSA can be reached at contact@cbsa.gc.ca , by 
completing the online Contact Us form , or via telephone 
through the Border Information Service (in Can ada 
1-800-461-9999;  outside  Canada  204-983-3500 or 
506-636-5064).  
- Border  Information  Service  webpage:  
http://www.cbsa - asfc.gc.ca/contact/bis -sif-eng.html  
 
B. INFORMATION  ON RULES  OF ORIGIN  
 
I. BENEFICIARIES  
 
1) List of Beneficiaries  As of 1 January 2025:  
45 beneficiaries of the LDCT  
- Cape Verde, Samoa, Tuvalu and Vanuatu will be 
graduated. See SOR/2023 -208 Least Developed 
Country Tariff Withdrawal (2023 LDCT Review) Order ) 
Until 31 December 2024:  
- 49 beneficiaries  of the LDCT.  The list of beneficiaries  
can be found at:  https://www.cbsa -asfc.gc.ca/trade -
commerce/tariff -tarif/2024/01 -99/countries -pays-
eng.pdf  
2) Eligibility  http://laws -lois.justice.gc.ca/eng/acts/C -
54.011/FullText.html  
- Section  38 for LDCT.  
 
II. CRITERIA  FOR DETERMINING  SUBSTANTIAL  TRANSFORMATION  
 
1) General  criteria,  if applicable  for all products  
 (a) Definition  of wholly  obtained 
products  As of 1 January 2025:  
- The General  Preferential Tariff, General Preferential 
Tariff Plus and Least Developed Country Tariff Rules of 
Origin Regulations  (SOR/2023 -210) are available at: 
https://laws -lois.justice.gc.ca/PDF/SO R-2023-210.pdf  
- See section  2 of the above link.  
Until 31 December  2024:  
- See G/RO/LDC/N/CAN/2   
 (b) Describe  the criteria  for not- 
wholly produced products  As of 1 January 2025:  
- See subsection  4(1) of the  above  link for the  rule of 
origin  and subsection  4(2) for the cumulation 
provision.  This rule of origin covers all goods except 
for certain apparel and made -up textile goods.  
Canada allows the use of up to 80%  non-originating  
materials  (i.e., 20% must originate in an LDC or 
Canada).  
- The ad valorem  percentage  is calculated  by using  the 
value  of non-originating materials as a percentage of 
the ex -factory price of the final goods as packed for 
shipment to Canada.  
Until 31 December  2024:  
- See G/RO/LDC/N/CAN/2    (c) Insert the formula 
for calculating  ad 
valorem percentage  G/RO/LDC/N/CAN/2/Rev.1  
 
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  2) Product  specific  rules  of origin,  where  applicable  
 (a) Insert the link where the 
complete list of product 
specific  rules  of origin  can be 
found.  As of 1 January 2025:  
- Rule of origin  for most  apparel (goods set out  in Parts  
A1 and A2 of the schedule of the Regulations):  see 
subsection 4(3) of the above link. The apparel 
originates if it is cut (or knit to shape) and sewn or 
otherwise assembled in an LDC.  
- Rule of origin  for T-shirts  and certain  pants  (goods  set 
out in Part A3 of the schedule of the Regulations):  
see subsection 4(4) of the above link.  These goods 
originate if they are sewn or otherwise assembled in 
an LDC.  
- Rule of origin  for made  up-textile  goods  (goods  set out 
in Part B of the schedule of the Regulations):  see 
subsection 4(5) of the above link.  For made -up textile 
products, goods originate if they are cut (or knit to 
shape) and sewn or otherwise assembled in an LDC 
from fabric produced in any LDC or Canada.  
Until 31 December  2024:  
- See G/RO/LDC/N/CAN/2   (b) Insert the formula for 
calculating ad valorem 
percentage,  when  applied  for 
product specific rule  
3) Definition of non -originating 
material  and originating  material, 
if any  Not applicable  
4) List of insufficient  working 
process, if any  Not applicable  
5) Rules  for application  of 
cumulation and related 
procedures if any  See sections  1 and  2 above.  
6) Any other  information  that 
member deems necessary   
 
 
III. DOCUMENTARY  REQUIREMENTS  
 
1) Certificate  of origin  and other  proofs  of origin  
 (a) Requirement  for certificate  
of origin  and/or  any other  
proof of origin, if any  Canada allows exporter self -certification and requires a 
certificate  of origin  only for textile and  apparel  goods  
(other goods require either an Exporter's Statement of 
Origin or a Form A Certificate of Origin).  
Note that the proof of origin (Certificate of Origin or 
Statement of Origin) must be in the importers ' 
possession when making a claim for preferential tariff 
treatment and be presented to t he Canada Border 
Services Agency only upon request . The Canada Border 
Services Agency would request a copy of the proof of 
origin where there is doubt as to the originating status 
of the good.  
 (b) Authority to be designated 
for issuance  of certificate  
of origin  Not applicable.  The exporter  completes  the Certificate  of 
Origin or the Statement of Origin.  
 (c) Prescribed  form  of 
Certificate of origin and/or 
any other proof of origin  The prescribed  forms  and explanatory  information  can 
be found at:  
http://cbsa -asfc.gc.ca/publications/dm -md/d11/d11 -4-4- 
eng.pdf  
http://www.cbsa -asfc.gc.ca/trade -commerce/tariff -
tarif/ldct - tpmd-eng.html   (d) Any other  procedures  
applied for certificate of 
origin and/or any other 
proof of origin, if any  G/RO/LDC/N/CAN/2/Rev.1  
 
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  2) Direct  shipment  
 (a) Rules  applicable  for direct 
shipment, if any  As of 1 January 2025, the Direct Shipment (Most -Favoured -
Nation Tariff, General Preferential Tariff, General 
Preferential Tariff Plus, Least Developed Country Tariff, 
Commonwealth Caribbean Countries Tariff, Australia Tariff 
and New Zealand Tariff) Regulations (SOR/2023 -212) will 
come into effect, allowing a greater variety of documents to 
substantiate that a good has been directly shipped to 
Canada, or if it as transited through a non -beneficiary, the 
good has remained under customs control in that other 
country.  
https://laws.justice.gc.ca/PDF/SOR -2023-212.pdf  
Information  about  direct  shipment  can be found  at: 
http://cbsa -asfc.gc.ca/publications/dm -md/d11/d11 -4-4- 
eng.pdf  
http://www.cbsa -asfc.gc.ca/trade -commerce/tariff -
tarif/ldct - tpmd-eng.html  
https://www.cbsa -asfc.gc.ca/publications/cn -ad/cn23 -27-
eng.html   
Note that the proof of direct shipment must be presented 
to the Canada Border Services Agency only upon 
request .   (b) Documentary  requirement  
for proof of direct shipment 
including when the 
transport of consignment 
involves transit through one 
or more intermediate  
countries,  if any 
 
IV. VERIFICATION  AND PENALTIES  
 
1) Procedure  for verification  of 
proofs of origin  Information  about  verifications  can be found  at: 
http://www.cbsa -asfc.gc.ca/publications/dm -md/d11/d11 -6-
8-eng.html  
http://www.cbsa -asfc.gc.ca/trade -commerce/tariff -tarif/ldct - 
tpmd-eng.html  
2) Penalties  for fraud  and false 
declarations  Information  about  penalties  can be found  at: 
http://www.cbsa -asfc.gc.ca/publications/dm -md/d22/d22 -1-
1-eng.html  
3) Authorities and procedures for 
appeal  in the case of dispute  on 
verification  Information  concerning  the authorities  and procedures  
for appeal can be found at:  
http://www.cbsa -asfc.gc.ca/publications/dm -md/d11/d11 -6-
7-eng.html  
4) Requirement for preserving the 
documents  related  to issuance  of 
certificate of origin  Information  about  the maintenance  of documentary  
records can be found at:  
http://www.cbsa -asfc.gc.ca/publications/dm -
md/d17/d17 -1-21-eng.html  
5) Any other  relevant  information   
 
V. REFERENCE  TEXTS  
 
(a) The legislative texts in one of 
the official WTO languages 
containing the preferential rules 
of origin applicable under a PTA 
granted under  the Decision  on 
Measures  in Favour of Least -
Developed Countries (Annex F 
of the Hong Kong Ministerial 
Declaration)  As of 1 January 2025:  
General Preferential Tariff, General Preferential Tariff 
Plus and Least Developed Country Tariff Rules of Origin 
Regulations  (SOR/2023 -210):   
https://la ws-lois.justice.gc.ca/PDF/SOR -2023-210.pdf  
Direct Shipment (Most -Favoured -Nation Tariff, General 
Preferential Tariff, General Preferential Tariff Plus, Least 
Developed Country Tariff, Commonwealth Caribbean 
Countries Tariff, Australia Tariff and New Zealand Tariff) 
Regulations (SOR/2023 -212):  
https://laws.justice.gc.ca/PDF/SOR -2023-212.pdf  
Until 31 December 2024:  
General  Preferential  Tariff and Least  Developed  Tariff Rules  
of Origin Regulations  
http://laws -lois.justice.gc.ca/PDF/SOR -2013-165.pdf  G/RO/LDC/N/CAN/2/Rev.1  
 
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  (b) The full text of the 
administrative regulations 
concerning modalities for 
issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent 
declarations  to be made,  
including any requirements  
related to stamps to be used 
along with notification of 
stamps  Customs  Tariff (see sections  17 & 18 - Direct  
Shipment): http://laws -lois.justice.gc.ca/PDF/C -
54.011.pdf  
Note that section 17 will be amended,  and section 18 
repealed as of 1 January 2025.  
Direct Shipment (Most -Favoured -Nation Tariff, General 
Preferential Tariff, General Preferential Tariff Plus, Least 
Developed Country Tariff, Commonwealth Caribbean 
Countries Tariff, Australia Tariff and New Zealand Tariff) 
Regulations (SOR/2023 -212):  
https://laws.justice.gc.ca/PDF/SOR -2023-212.pdf  
Note: In effect as of 1 January 2025.  
Proof of Origin  of Imported  Goods  Regulations 
(SOR/98 -52): http://laws -lois.justice.gc.ca/PDF/SOR -98-
52.pdf  
Temporary  Storage  Period  Regulations 
(SOR/88 -79): http://laws -
lois.justice.gc.ca/PDF/SOR -88-79.pdf  
Note:  In effect until 31 December 2024.  
Haiti Deemed  Direct  Shipment  (General  Preferential  
Tariff and Least Developed Country Tariff)  Regulations  
(SOR/2010 -58): http://laws -lois.justice.gc.ca/PDF/SOR -
2010-58.pdf  (c) The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries  including  transit  
through third countries  
(d) The full texts  of the modalities  
of the verification procedures 
and related penalties  Verification of Origin (Non -Free Trade Partners), Tariff 
Classification and Value for Duty of Imported Goods 
Regulations (SOR/98 -45): http://laws -
lois.justice.gc.ca/PDF/SOR -98-45.pdf 
Determination, Re -determination and Further Re - 
determination of Origin, Tariff Classification and Value 
for Duty  Regulations (SOR/98 -44): http://laws -
lois.justice.gc.ca/PDF/SOR -98-44.pdf  
 
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