Amendments to the Customs Tariff Legislation and Related Regulations
The Canada Border Services Agency (CBSA) is advising of amendments to the Customs Tariff legislation and related regulations, effective January 1, 2025.
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.
The eligibility of beneficiary countries under the LDCT and the GPT is updated as follows:
- A) The entitlement to the benefit of the Least Developed Country Tariff is withdrawn in respect of all goods originating from: Cape Verde, Samoa, Tuvalu and Vanuatu.
- B) The entitlement to the benefit of the General Preferential Tariff is withdrawn in respect of all goods originating from: Armenia, Belize, British Virgin Islands, Fiji, Georgia, Guatemala, Guyana, Iraq, Marshall Islands, Moldova, Nauru,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.
- C) The entitlement to the benefit of the General Preferential Tariff is granted in respect of all goods originating from: Lebanon and Tunisia.
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.
You can read the full CBSA notice and amendments here.
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