Revised: D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff

(CBSA)

The revision of this memorandum is part of an overall revision of the D11-4 and D11-5 Memoranda series. Changes have been made to the “Guidelines and General Information” section to clarify policy or procedural issues.

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.

The revised D11-4-4 is available on the CBSA website.