General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (SOR/2013-165)
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Regulations are current to 2024-04-01 and last amended on 2017-06-20. Previous Versions
4 (1) Goods are entitled to the General Preferential Tariff only if they are shipped directly to Canada, with or without transhipment, from a beneficiary country.
(2) Goods are entitled to the Least Developed Country Tariff only if they are shipped directly to Canada, with or without transhipment, from a least developed country.
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