WORLD TRADE
ORGANIZATIONWT/COMTD/N/15/Add.1
13 February 2003
(03-0939)
Committee on Trade and Development Original:  English
GENERALIZED SYSTEM OF PREFERENCES
Notification by Canada
Addendum
The following communication, dated 5 February 2003, has been received from the Permanent
Mission of Canada.
_______________
NOTIFICATION OF IMPROVEMENTS TO THE CANADIAN PREFERENTIAL
SCHEME FOR LEAST-DEVELOPED COUNTRIES
This is to inform the Committee that Canada has implemented further measures to improve
access for imports from least-developed countries (LDCs).  The measures eliminate tariffs on mostproducts except for certain agricultural products and introduce new rules of origin requirements for
textile and apparel products.
Tariff Measures
Prior to 1 January 2003, most products from LDCs were eligible for duty-free entry under
Canada’s Least-Developed Country Tariff (LDCT).  Effective 1 January 2003, Canada added
903 tariff lines1 to the list of duty-free tariff items.  This new coverage includes a wide range of
agricultural, textile, apparel and footwear products.  With the exception of over-quota tariff items for
dairy, poultry and egg products, Canada provides duty-free access under all tariff items for imports
from LDCs.
Rules of Origin
Effective 1 January 2003, Canada also introduced new rules of origin requirements that apply
to the newly covered textile and apparel products entering the Canadian market from LDCs.  Under
these rules of origin, apparel products exported from LDCs will be eligible for duty-free treatment
provided they are cut, or knit to shape, and sewn or assembled from inputs from any of the 48 eligible
LDCs.  Inputs from General Preferential Tariff (GPT) beneficiary countries may also be used
provided at least 25 per cent of the content of the apparel goods originates in the LDC exporting
country.  The rules of origin for fabrics and yarn allow for full accumulation of originating inputs
from LDCs or GPT beneficiary countries.  Any materials used in the textile or apparel products that
originate from Canada are deemed to have originated in the LDC.
                                                     
1 The additional 903 tariff items are appended and listed by Harmonized System number.  For a
description of the goods covered respectively in these tariff items, please consult the Canadian Customs Tariff
available on the Canada Customs and Revenue Agency website at http://www.ccra-
adrc.gc.ca/whatsnew/newarchive/menu-e.html#decemberWT/COMTD/N/15/Add.1
Page 2
Tariff Lines Added to the List of Duty-Free Tariff Items for Least Developed Countries (LDC) -
Effective 1 January 2003
0105.92.91
0105.93.910201.10.200201.20.20
0201.30.20
0202.10.200202.20.200202.30.200603.10.200702.00.91
0703.10.31
0703.10.910707.00.910710.80.200810.10.10
0810.10.91
0811.10.100811.10.901001.10.201001.90.201003.00.12
1003.00.92
1101.00.201102.90.121103.11.201103.19.121103.20.12
1103.20.22
1104.19.121104.19.221104.29.121104.29.221104.30.12
1107.10.12
1107.10.921107.20.121107.20.921108.11.20
1108.19.12
1109.00.201517.10.201517.90.221701.12.901701.91.00
1701.99.00
1901.20.151901.20.241901.90.121902.19.231902.19.93
1904.20.62
1904.20.641904.30.621904.90.401904.90.62
1904.90.641905.10.72
1905.31.221905.31.231905.31.93
1905.32.93
1905.90.331905.90.351905.90.451905.90.632002.90.00
2004.90.10
2302.30.202302.40.122403.99.205111.11.20
5111.11.90
5111.19.315111.19.325111.20.115111.20.125111.20.13
5111.20.18
5111.20.915111.30.115111.30.125111.30.135111.30.18
5111.30.91
5111.90.215111.90.225111.90.235111.90.285111.90.91
5112.11.20
5112.11.305112.11.405112.11.905112.19.20
5112.19.30
5112.19.405112.19.915112.20.915112.30.915112.90.91
5203.00.90
5204.11.905204.19.005204.20.005205.11.905205.12.90
5205.13.90
5205.14.905205.15.905205.21.905205.22.90
5205.23.905205.24.90
5205.26.905205.27.905205.28.90
5205.31.90
5205.32.905205.33.905205.34.905205.35.905205.41.90
5205.42.90
5205.43.905205.44.905205.46.905205.47.90
5205.48.90
5206.11.005206.12.005206.13.005206.14.005206.14.90
5206.15.00
5206.15.905206.21.005206.22.005206.23.005206.24.00
5206.24.90
5206.25.005206.25.905206.31.005206.32.005206.33.00
5206.34.00
5206.35.005206.41.005206.42.005206.43.00
5206.44.00
5206.45.005207.10.005207.90.005208.11.205208.11.30
5208.11.90
5208.12.305208.12.405208.12.905208.13.105208.13.20
5208.13.90
5208.19.205208.19.305208.19.905208.21.30
5208.21.405208.21.50
5208.21.905208.22.205208.22.90
5208.23.10
5208.23.905208.29.205208.29.905208.31.205208.31.90
5208.32.90
5208.33.905208.39.905208.41.905208.42.90
5208.43.30
5208.43.405208.43.505208.43.605208.43.905208.49.90
5208.51.00
5208.52.905208.53.005208.59.905209.11.205209.11.30
5209.11.40
5209.11.905209.12.105209.12.205209.12.305209.12.40
5209.12.90
5209.19.205209.19.305209.19.905209.21.20
5209.21.30
5209.21.905209.22.105209.22.205209.22.305209.22.90
5209.29.20
5209.29.905209.31.205209.31.305209.31.405209.31.90
5209.32.10
5209.32.205209.32.305209.32.905209.39.00
5209.41.105209.41.90
5209.42.005209.43.105209.43.20
5209.43.90
5209.49.005209.51.005209.52.005209.59.005210.11.00
5210.12.00
5210.19.005210.21.005210.22.005210.29.00
5210.31.00
5210.32.005210.39.005210.41.005210.42.005210.49.00
5210.51.00
5210.52.005210.59.005211.11.005211.12.005211.19.00
5211.21.00
5211.22.005211.29.005211.31.005211.32.005211.39.00
5211.41.00
5211.42.005211.43.005211.49.005211.51.00
5211.52.00
5211.59.005306.20.205401.10.005402.62.905406.10.00
5407.10.20
5407.10.90
5407.20.105407.20.905407.30.005407.41.90
5407.42.90
5407.43.005407.44.005407.51.105407.51.20
5407.51.305407.51.90
5407.52.205407.52.905407.53.00
5407.54.00
5407.61.115407.61.195407.61.205407.61.935407.61.94
5407.61.99
5407.69.205407.69.905407.71.005407.72.00
5407.73.90
5407.74.005407.81.005407.82.905407.83.105407.83.90
5407.84.00
5407.91.105407.91.905407.92.205407.92.305407.92.90
5407.93.10
5407.93.205407.93.305407.93.905407.94.905408.10.00
5408.21.30
5408.21.905408.22.225408.22.295408.22.40
5408.22.90
5408.23.105408.23.205408.23.905408.24.195408.24.99
5408.31.30
5408.31.905408.32.405408.32.505408.32.905408.33.10
5408.33.20
5408.33.905408.34.205408.34.905501.10.90
5501.20.90WT/COMTD/N/15/Add.1
Page 3
Tariff Lines Added to the List of Duty-Free Tariff Items for Least Developed Countries (LDC) -
Effective 1 January 2003
5501.90.00
5502.00.005508.10.00
5509.21.90
5509.22.905509.31.005509.32.905509.41.905509.42.00
5509.52.90
5509.53.005509.53.205509.53.305509.53.40
5509.53.90
5509.61.005509.62.005509.69.005509.91.005509.92.00
5509.99.00
5510.20.905511.10.005511.20.005512.11.205512.11.30
5512.11.90
5512.19.905512.21.005512.29.105512.29.905512.91.00
5512.99.90
5513.11.205513.11.905513.12.105513.12.90
5513.13.10
5513.13.905513.19.005513.21.005513.22.005513.23.00
5513.29.00
5513.31.905513.32.905513.33.905513.39.005513.41.30
5513.41.90
5513.42.005513.43.005513.49.005514.11.10
5514.11.90
5514.12.105514.12.90
5514.13.105514.13.90
5514.19.00
5514.21.005514.22.005514.23.005514.29.005514.31.00
5514.32.00
5514.33.005514.39.005514.41.005514.42.00
5514.43.00
5514.49.005515.11.905515.12.005515.13.205515.19.00
5515.21.00
5515.29.005515.91.005515.99.005516.11.005516.12.00
5516.13.00
5516.14.905516.21.905516.22.005516.23.205516.23.30
5516.23.90
5516.24.905516.41.005516.42.005516.43.00
5516.44.00
5516.91.905516.92.005516.93.205516.93.905516.94.00
5601.21.30
5601.22.305602.29.005603.11.505603.11.905603.12.50
5603.12.90
5603.13.505603.13.905603.14.505603.14.90
5603.91.90
5603.92.905603.93.40
5603.93.905603.94.90
5604.10.00
5604.20.905604.90.005605.00.905606.00.905607.10.90
5607.29.20
5607.29.905607.49.205607.49.905607.50.20
5607.50.90
5607.90.205607.90.905608.11.905608.19.205608.19.90
5608.90.90
5801.22.205801.23.005801.24.005801.25.105801.31.00
5801.34.00
5802.11.905802.19.305802.19.905802.20.005802.30.00
5803.10.10
5803.10.905803.90.195804.10.905804.21.00
5804.30.90
5805.00.905806.10.205806.10.905806.20.905806.31.10
5806.31.20
5806.31.905806.32.905806.40.005808.90.005809.00.00
5810.91.90
5810.92.005810.99.005811.00.105811.00.20
5811.00.90
5902.10.005902.20.00
5902.90.005906.99.22
5907.00.29
5911.20.906001.10.906001.22.006001.92.906002.40.20
6002.40.90
6002.90.906003.10.906003.20.906003.30.20
6003.30.90
6003.40.906003.90.906004.10.206004.10.906004.90.90
6005.10.00
6005.21.906005.22.906005.23.906005.24.906005.31.30
6005.31.40
6005.31.506005.31.906005.32.306005.32.406005.32.50
6005.32.90
6005.33.306005.33.406005.33.506005.33.90
6005.34.40
6005.34.506005.34.906005.41.906005.42.906005.43.90
6005.44.90
6005.90.906006.10.006006.21.106006.21.906006.22.10
6006.22.20
6006.22.906006.23.106006.23.206006.23.90
6006.24.10
6006.24.906006.31.90
6006.32.906006.33.90
6006.34.90
6006.41.906006.42.906006.43.906006.44.906006.90.00
6101.10.00
6101.20.006101.30.006101.90.006102.10.00
6102.20.00
6102.30.006102.90.006103.11.006103.12.006103.19.10
6103.19.90
6103.21.006103.22.006103.23.006103.29.006103.31.00
6103.32.00
6103.33.006103.39.106103.39.906103.41.006103.42.00
6103.43.00
6103.49.00
6104.11.006104.12.006104.13.00
6104.19.10
6104.19.906104.21.006104.22.006104.23.006104.29.00
6104.31.00
6104.32.006104.33.006104.39.106104.39.906104.41.00
6104.42.00
6104.43.006104.44.006104.49.006104.51.00
6104.52.00
6104.53.006104.59.10
6104.59.906104.61.00
6104.62.00
6104.63.006104.69.006105.10.006105.20.006105.90.00
6106.10.00
6106.20.006106.90.006107.11.906107.12.90
6107.19.00
6107.21.006107.22.006107.29.006107.91.006107.92.00
6107.99.00
6108.11.006108.19.006108.21.006108.22.906108.29.00
6108.31.00
6108.32.006108.39.006108.91.006108.92.006108.99.00
6109.10.00
6109.90.006110.11.906110.12.906110.19.90
6110.20.00
6110.30.006110.90.006111.10.006111.20.006111.30.00
6111.90.00
6112.11.006112.12.006112.19.006112.20.006112.31.00
6112.39.00
6112.41.006112.49.006113.00.906114.10.00
6114.20.00
6114.30.00WT/COMTD/N/15/Add.1
Page 4
Tariff Lines Added to the List of Duty-Free Tariff Items for Least Developed Countries (LDC) -
Effective 1 January 2003
6114.90.00
6115.11.00
6115.12.006115.19.006115.20.006115.92.00
6115.93.00
6115.99.006117.10.906117.20.006117.80.906201.11.00
6201.12.00
6201.13.006201.19.006201.91.006201.92.106201.92.90
6201.93.00
6201.99.006202.11.006202.12.006202.13.00
6202.91.00
6202.92.006202.93.006202.99.006203.11.006203.12.00
6203.19.10
6203.19.906203.21.006203.22.006203.23.006203.29.00
6203.31.00
6203.32.006203.33.006203.39.106203.39.906203.41.00
6203.42.00
6203.43.006203.49.006204.11.006204.12.00
6204.13.00
6204.19.106204.19.906204.21.006204.22.006204.23.00
6204.29.00
6204.31.006204.32.006204.33.006204.39.10
6204.39.90
6204.41.006204.42.006204.43.006204.44.00
6204.51.00
6204.52.006204.53.006204.59.106204.59.906204.61.00
6204.62.00
6204.63.006204.69.006205.10.006205.20.006205.30.00
6206.20.00
6206.30.006206.40.006206.90.006207.11.00
6207.19.00
6207.21.006207.22.006207.91.006207.92.006207.99.00
6208.11.00
6208.19.006208.21.006208.22.006208.91.006208.92.00
6209.10.00
6209.20.006209.30.006209.90.006210.10.906210.20.00
6210.30.00
6210.40.906210.50.906211.11.006211.12.90
6211.20.00
6211.31.006211.32.006211.33.906211.39.006211.41.00
6211.42.00
6211.43.906211.49.906212.10.006212.20.00
6212.30.00
6212.90.006213.90.006214.20.906214.30.90
6214.40.00
6214.90.006215.20.006215.90.006217.10.906217.90.10
6217.90.90
6301.10.006301.30.006302.10.006302.21.006302.22.00
6302.29.00
6302.31.006302.32.006302.39.006302.40.00
6302.51.00
6302.53.906302.59.006302.60.006302.91.006302.93.00
6302.99.00
6303.11.006303.12.006303.19.006303.91.006303.92.10
6303.92.90
6303.99.006304.11.006304.19.006304.91.906304.92.90
6304.93.90
6304.99.906305.20.006305.32.006305.33.00
6305.39.00
6306.11.006306.12.006306.19.006306.21.006306.22.00
6306.29.00
6306.91.006306.99.006307.10.906307.20.00
6307.90.40
6307.90.936307.90.996308.00.006309.00.90
6401.10.19
6401.10.206401.91.196401.91.206401.92.126401.92.91
6401.92.92
6401.99.216401.99.296401.99.306402.12.206402.12.30
6402.19.10
6402.19.906402.20.196402.20.206402.30.00
6402.91.00
6402.99.006403.12.206403.12.306403.19.206403.19.90
6403.20.00
6403.30.006403.40.006403.51.006403.59.206403.59.90
6403.91.00
6403.99.206403.99.306403.99.906404.11.916404.11.99
6404.19.90
6404.20.906405.10.906405.20.206405.20.90
6405.90.00
6406.10.116406.10.197314.14.109612.10.309915.00.00
9930.00.00
9931.00.009933.00.009935.00.009936.00.00
9940.00.00
9941.00.009987.00.009995.00.009996.00.00
9997.00.00
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