CN 14-020 Withdrawal of Least Developed Country Tariff (LDCT) From Equatorial Guinea and Maldives

CBSA September 18 2014

1. Further to a Department of Finance notice published in Part II of the Canada Gazette, dated October 9, 2013, entitlement to the Least Developed Country Tariff (LDCT) is withdrawn, effective January 1, 2015, from all goods that originate in Equatorial Guinea and Maldives. Such goods must be accounted for under the Most-Favoured-Nation Tariff (MFN).

2. Order in Council P.C. 2013-968, SOR/2013-162, Least Developed Country Tariff Withdrawal Order (2013 GPT Review) is established to withdraw the entitlement to the LDCT to Equatorial Guinea and Maldives.

3. This order does not apply to goods that were in transit to Canada before January 1, 2015.

4. To claim the LDCT rate of duty for goods that were in transit to Canada before January 1, 2015, but accounted for on or after January 1, 2015, importers must complete Form B3-3, Canada Customs Coding Formas follows:

  •  in field No. 14, “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment “02”;
  •  in field No. 26, “Special Authority”, enter P.C. 13-0968;
  •  in field No. 33, “Rate of Customs Duty”, enter the MFN rate of duty; and
  •  in field No. 38 “Customs Duties”, enter the duty owing, calculated based on the LDCT rate in effect prior to January 1, 2015.

5. Where claims for the LDCT are made after January 1, 2015, importers should have in their possession proof that such goods were in transit to Canada before January 1, 2015. Such proof may include, but is not limited to, the following documentation: sales orders, purchase orders, shipping documents (specifically the through bill of lading (TBL)), report of entry documents, and cargo control documents. The TBL must indicate that the goods started their journey to a consignee in Canada before January 1, 2015. Such proof may be requested at any time by a Canada Border Services Agency officer. Also note that a proof of origin remains a requirement when claiming the LDCT.