Introductory Guide to the Market Access Initiative for the Least Developed Country and the Least Developed Country Tariff

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Table of Contents

• INTRODUCTION
  1. Purpose of this Guide
  2. Who should Use this Guide
• THE MARKET ACCESS INITIATIVE FOR LEAST DEVELOPED COUNTRIES (LDCs)
  1. Background to the Market Access Initiative
  2. Objectives of the Initiative
• DEFINITIONS
• DUTY ELIMINATION UNDER THE MARKET ACCESS INITIATIVE
  1. General Note
  2. Products Included in the Initiative
  3. Products Not Included in the Initiative
  4. Immediate Duty Elimination
• TARIFF TREATMENT
  1. LDC Tariff Treatment (LDCT)
  2. Shipping Requirements
  3. Transshipment
  4. Other Tariff Treatments
  5. Tariff Treatment Codes for LDC Goods
• RULES OF ORIGIN
  1. Wholly Produced in an LDC
  2. General 40% LDC Cumulative
  3. Specific Rules of Origin for Textile and Apparel
  4. Examples - Practical Application of Specific Rules of Origin
• PROOF OF ORIGIN
  1. Form A - Certificate of Origin
  2. Certificate of Origin for Textile and Apparel Goods Originating in an LDC
• VERIFICATION OF ORIGIN
• ADDITIONAL INFORMATION
• APPENDIX "A"
  1. List of Countries entitled to the LDCT
• APPENDIX "B"
  1. LDCT Rules of Origin Regulations
  2. Schedules A1, A2, B1, B2, C1, C2 & D to the LDCT Rules of Origin Regulations
• APPENDIX "C"
  1. Form A - Certificate of Origin
  2. Textile and Apparel Goods Originating in a Least Developed Country (LDC) Certificate of Origin [Form B255(E)]
• APPENDIX "D"
  1. Regional Client Services Offices

A. INTRODUCTION

1. Purpose of this Guide

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.

2. Who Should Use this Guide?

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)

The following Web sites will be useful to the readers of this guide:

the DFAIT Web site
the CBSA Web site (Customs Notices)
the Customs Tariff

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

B. THE MARKET ACCESS INITIATIVE FOR LDCs

1. Background to the Market Access Initiative

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.

2. Objectives of the Initiative

The main objectives of the Initiative are:

• reduce poverty in the world's poorest countries;
• promote investment and development in the world's poorest countries;
• enhancing economic development through the reduction of trade barriers by providing enhanced opportunities for access to the Canadian market.

C. DEFINITIONS

For ease of reference and the purposes of this guide, unless otherwise specified:

Beneficiary country

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;

CBSA

The Canada Border Services Agency;

Ex-factory price

The method of calculating the cost of producing a good. The ex-factory price is calculated as the total value of:

1. materials;
2. parts;
3. factory overhead;
4. labour;
5. 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
6. 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

The General Preferential Tariff;

GPT beneficiary

A country or territory entitled to the GPT tariff;

GSP

The General System of Preference and for the purposes of this guide, has the same meaning as the GPT;

LDC

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

A country or territory entitled to the LDCT;

LDCT

The Least Developed Country Tariff;

Originating good

A good that originates in an LDC by satisfying one of the applicable LDC rules of origin;

Rules of origin

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.

D. DUTY ELIMINATION UNDER THE MARKET ACCESS INITIATIVE

1. General Note

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.

2. Products Included in the Initiative

With few specific exclusions, all goods imported into Canada determined to be originating in an LDC will be granted duty-free status.

3. Products Not Included in the Initiative

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.

4. Immediate Duty Elimination

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.

E. TARIFF TREATMENT

1. Least Developed Country Tariff Treatment (LDCT)

To be eligible for the LDCT, goods must satisfy legal requirements respecting:

• rules of origin;
• certification; and
• direct 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.

2. Shipping Requirements

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 CBSA upon request.

The 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:

1. the identity of the exporter in the country of origin;
2. the identity of the consignee in Canada;
3. the identity of the carrier or agent who assumes liability for the performance of the contract;
4. the contracted routing of the goods identifying all points of transhipment;
5. a full description of the goods and the marks and numbers of the package; and
6. the place and date of issue.
7. 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.

3. Transshipment

Under the LDCT treatment, goods may be transshipped through an intermediate country, provided that:

• they remain under customs transit control in the intermediate country;
• they 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;
• they do not enter into trade or consumption in the intermediate country; or
• they 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 on the CBSA Web site.

4. Other Tariff Treatments

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).

5. Tariff Treatment Codes for LDC Goods

Goods imported from an LDC beneficiary should be accounted for under one of the following tariff treatment codes:

• LDC 08
• GPT 09
• MFN 02

For additional information on the accounting of imported goods, refer to D17-1-10, Coding of Customs Accounting Documents on the CBSA Web site.

F. RULES OF ORIGIN

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 "B"). All goods that are entitled to the LDCT must be certified as originating in an LDC under one of the following rules:

1. Wholly Produced in One or More LDCs

A good originates in a beneficiary country or a least developed country if the good is:

1. a mineral good extracted from the soil or the sea-bed of the country;
2. a vegetable good harvested in the country;
3. a live animal born and raised in the country;
4. a good obtained in the country from a live animal;
5. a good obtained from hunting or fishing in the country;
6. a good derived from sea fishing or other marine goods taken from the sea by a vessel of the country;
7. a good produced on board a factory ship of the country exclusively from a good referred to in paragraph (f);
8. waste and scrap derived from manufacturing operations of the country;
9. used goods of the country imported into Canada for use only for the recovery of raw materials; or
10. a good produced in the country exclusively from a good referred to in any of paragraphs (a) to (h).

2. General 40% LDC Cumulative

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.

3. Specific Rules of Origin for Textile and Apparel Goods

Except in the case of goods listed in Parts A1, B1, C1 and D of the schedule, 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.

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:

1. the yarns do not undergo further processing outside a least developed country, a beneficiary country or Canada; and
2. 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 from parts knit to shape, provided the fabric, or the parts knit to shape, are produced in:

1. 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
2. a beneficiary country from yarns originating in a least developed country, a beneficiary country or Canada, provided:
   
   
   1. the yarns and fabric do not undergo further processing outside a least developed country, a beneficiary country or Canada; and
   2. 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.

4. Examples - Practical Application of Specific Rules of Origin

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 on thge CBSA Web site.

G. PROOF OF ORIGIN

1. Form A - Certificate of Origin

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.

2. Textile and Apparel Goods Originating in a Least Developed Country (LDC) Certificate of Origin

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 D11-4-4. 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

1. 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.
2. 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.
3. 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.
4. 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.
5. Note: This criterion applies if the fabric (or parts knit to shape) is produced in any LDC or Canada.
6. 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.
7. Note: This criterion applies if the fabric (or parts knit to shape) is produced in a GPT beneficiary.
8. 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.
9. The good is "wholly obtained or produced entirely" in the territory of one or more LDCs or Canada.

See APPENDIX "C" for Textiles and Apparel Goods Certificate of Origin template.

For ease of reference, the table below (Table 1) illustrates the applicable origin criteria for goods listed under the various Parts of the schedule.

Table 1:

APPLICABLE ORIGIN CRITERIA FOR TEXTILE AND APPAREL GOODS

GOODS		ORIGIN CRITERIA
PART TO SCHEDULE		'A'	'B'	'C'	'D'	'E'	'F'	'G'
A1	Yarns / Threads	N/A	3	N/A	N/A	N/A	N/A	3
A2	Yarns / Threads	3	3	N/A	N/A	N/A	N/A	3
B1	Fabrics	N/A	N/A	3	N/A	N/A	N/A	3
B2	Fabrics	3	N/A	3	N/A	N/A	N/A	3
C1	Apparel Goods	N/A	N/A	N/A	3	3	N/A	3
C2	Apparel Goods	3	N/A	N/A	3	3	N/A	3
D	Other Made-up Textile Articles;	N/A	N/A	N/A	N/A	N/A	3	3

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 on the CBSA Web site.

H. VERIFICATION OF ORIGIN

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 CBSA 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 CBSA 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 CBSA 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.

If 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, CBSA 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, CBSA 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.

I. ADDITIONAL INFORMATION

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 Border Services Agency
191 Laurier Avenue West, 9th Floor
Ottawa, ON
K1A 0L5
Telephone: (613) 941-5499 or 957-4351
Facsimile: (613) 954-5500

APPENDIX "A"

List of Countries Entitled to Least-Developed Country Duty-Free Tariff Treatment

• Afghanistan
• Angola
• Bangladesh
• Benin
• Bhutan
• Burkina Faso
• Burundi
• Cambodia
• Cape Verde
• Central African Republic
• Chad
• Comoros
• Congo, Democratic Republic of the
• Djibouti
• Equatorial Guinea
• Eritrea
• Ethiopia
• Gambia
• Guinea
• Guinea-Bissau
• Haiti
• Kiribati
• Lao People's Democratic Republic
• Lesotho
• Liberia
• Madagascar
• Malawi
• Maldives
• Mali
• Mauritania
• Mozambique
• Nepal
• Niger
• Rwanda
• Samoa, Western
• Sao Tome and Principe
• Senegal
• Sierra Leone
• Solomon Islands
• Somalia
• Sudan
• Tanzania, United Republic of
• Togo
• Tuvalu
• Uganda
• Vanatu
• Yemen, Republic of
• Zambia

APPENDIX "B"

GENERAL PREFERENTIAL TARIFF AND LEAST DEVELOPED COUNTRY TARIFF RULES OF ORIGIN REGULATIONS

Interpretation

1. The definitions in this section apply in these Regulations.

Beneficiary country

A country that is a beneficiary of the General Preferential Tariff; (pays bénéficiaire)

Least developed country

A beneficiary country that is a beneficiary of the Least Developed Countries Tariff. (pays parmi les moins développés)

Origin of Goods

2. (1) A good originates in a beneficiary country or a least developed country if the good is
   1. a mineral good extracted from the soil or the seabed of the country;
   2. a vegetable good harvested in the country;
   3. a live animal born and raised in the country;
   4. a good obtained in the country from a live animal;
   5. a good obtained from hunting or fishing in the country;
   6. a good derived from sea fishing or other marine goods taken from the sea by a vessel of the country;
   7. a good produced on board a factory ship of the country exclusively from a good referred to in paragraph (f);
   8. waste and scrap derived from manufacturing operations of the country;
   9. used goods of the country imported into Canada for use only for the recovery of raw materials; or
   10. a good produced in the country exclusively from a good referred to in any of paragraphs (a) to (h).
3. (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.
4. (2.1) Goods other than goods of tariff item Nos. set out in Parts A1, B1, C1 and D of the schedule 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.
5. (2.2) Goods of tariff item Nos. set out 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.
6. (2.3) Goods of tariff item Nos. set out 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:
   
   
   1. the yarns do not undergo further processing outside a least developed country, a beneficiary country or Canada; and
   2. the fabrics do not undergo further processing outside a least developed country.
7. (2.4) Goods of tariff item Nos. set out 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 from parts knit to shape, provided the fabric, or the parts knit to shape, are produced in:
   
   
   1. 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
   2. a beneficiary country from yarns originating in a least developed country, a beneficiary country or Canada, provided:
      
      
      1. the yarns and fabric do not undergo further processing outside a least developed country, a beneficiary country or Canada; and
      2. 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.
8. (2.5) For the purpose of subparagraph (2.4)(b)(ii), any materials used in the manufacture or production of the goods referred to in that subparagraph that originate from Canada are deemed to have originated in the least developed country.
9. (2.6) Goods of tariff item Nos. set out 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.
10. (3) For the purpose of subsection (2), the following are deemed to have originated in the beneficiary country:
    
    
    1. 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
    2. 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.
11. (4) For the purpose of subsection (2.1), the following are deemed to have originated in the least developed country:
    
    
    1. any materials, parts or products used in the manufacture or production of the goods referred to in that subsection and that
       
       
       1. originate from any other least developed country or from Canada, or
       2. have a value of up to 20% of the ex-factory price of the goods, as packed for shipment to Canada, from a beneficiary country other than a least developed country; and
    2. 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
   
   
   1. 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
   2. tools, parts and accessories
      
      
      1. that are imported with a good,
      2. that constitute the standard equipment customarily included in the sale of a good of that kind, and
      3. the price of which is included in that of the good and for which no separate charge is made,
   3. shall be considered as forming a whole with the good.
4. (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.
   
   
5. 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.
5. (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

Part 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, 5515.29.00, 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

Part 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

APPENDIX "C"

FORM A - CERTIFICATE OF ORIGIN

TEXTILE AND APPAREL GOODS ORIGINATING IN A LEAST DEVELOPED (LDC) COUNTRY CERTIFICATE OF ORIGIN [FORM B255(E)]

B255 Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country

APPENDIX "D"

CUSTOMS REGIONAL CLIENT SERVICES OFFICES

Atlantic Region

Station Parklane Centre
Ralston Building
1557 Hollis Street
P. O. Box 3080
Halifax NS
B3J 3G6
Telephone: 902-426-6511
Facsimile: 902-426-8825

NORTHERN ONTARIO REGION

1st floor
2270 St. Laurent Blvd.
Ottawa ON
K1G 6C4
Telephone: 613-991-0501
Facsimile: 613-952-7149

SOUTHERN ONTARIO REGION

Toronto Office:
1 Front Street West
P. O. Box 10, Station A
Toronto ON
M5W 1A3
Telephone: 416-973-1649
Facsimile: 416-973-8337

Hamilton Office:
26 Arrowsmith Road
P. O. Box 2989
Hamilton ON
L8N 3V8
Telephone: 905-308-8605
Facsimile: 905-308-8616

QUÉBEC REGION

Montréal Office:
400 Place d'Youville
Montréal QC
H2Y 2C2
Telephone: 514-286-7879, ext. 7171
Facsimile: 514496-1448

PACIFIC REGION

Suite 503
333 Dunsmuir Street
Vancouver BC
V6B 5R4
Telephone: 604-666-0853
Facsimile: 604-666-7027

PRAIRIE REGION

WINNIPEG OFFICE
Main Floor
Federal Building
269 Main Street
Winnipeg MB
R3C 1B3
Telephone: 204-983-3771
Facsimile: 204-983-6635

CALGARY OFFICE
Harry Hays Building
Suite 320
220 4th Avenue South East
Calgary AB
T2G 0L1
Telephone: 403-233-4604
Facsimile: 403-233-4600

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