Canada maintains non-reciprocal tariff preference programs for goods imported from developing countries under the Customs Tariff, including the General Preferential Tariff (GPT) and Least Developed Country Tariff (LDCT), the new General Preferential Tariff Plus (GPTP) and the Commonwealth Caribbean Country Tariff (CCCT).
The previous set of updates to these programs came into force in 2015, and the Federal Government decided last year that several areas of the programs warranted updating to better reflect beneficiary countries’ current economic status as well as to improve utilization of the programs.
As advised in November 2023, several changes to the eligible countries, eligible goods and rules of origin will come into force on January 1, 2025.
Link: Customs Notice 24-41 Canada’s unilateral tariff preference programs for imports from developing countries