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Memorandum D11-4-4

Rules Of Origin Respecting The General Preferential Tariff And Least Developed Country Tariff

2008-12-19

This In Brief page has been revised to denote changes made as a result of the Government of Canada's Paperwork Burden Reduction Initiative. This revision replaces the In Brief page dated May 27, 2008. In accordance with the above the following change was made:

  1. The last sentence in paragraph 64 was deleted, as it related to the verification of origin of goods, rather than to the procedural requirements for using the Exporter's Statement of Origin, the subject of this paragraph.
  2. Memorandum D11-4-4 was also revised to include the most recent GPT and LDC Rules of Origin policy in the "Guidelines and General Information" section of this memorandum. Paragraph 67 was revised to make it clearer to the reader, while paragraph 86 was revised to include updated contact information. Additional editing revisions do not affect or change any of the existing policies or procedures contained in this memorandum.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

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Last modified: 2008-12-19

Summary

This memorandum contains the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations and outlines the guidelines for the determination of the origin of goods for purposes of the General Preferential Tariff (GPT) and Least Developed Country Tariff (LDCT) treatment, enacted pursuant to the Customs Tariff.

References

Issuing office Origin and Valuation Division
Trade Programs Directorate
Admissibility Branch
Headquarters file 4570-3, 4573-2
Legislative references P.C. 2002-2237, SOR/2003-19
P.C. 2002-2238, SOR/2003-20
Other references D6-2-2, D10-15-13, D11-3-1, D11-4-2, D11-4-9, 11-4-10,D17-1-10
Superseded memoranda D D11-4-4, August 29, 2003