Updates to the LDCT Program – Effective January 1, 2025
This is a reminder that updates to Canada’s Least Developed Country Tariff (LDCT) program came into effect on January 1, 2025. These changes impact the rules of origin and the Certificate of Origin (Form BSF255).
Key Highlights:
Origin Criteria: Apparel/textile goods qualify if cut, sewn, or knit-to-shape in an LDCT country, even if the fabric or yarn is sourced elsewhere.
New Certificate: The updated BSF255 must be used and reflect the revised rules.
Shipment Flexibility: Goods may pass through third countries without time limits. Through bills of lading are no longer mandatory.
Eligibility: Confirm your supplier’s country is still listed as an LDCT beneficiary.
Importers are reminded that all documentation including the Certificate of Origin must fully comply with these updated requirements in order to claim LDCT tariff preferences.
For purposes of obtaining the Least Developed Country (LDC) preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made.
Note: Field 1 must list the manufacturer or exporter in the LDC, not intermediaries like brokers or freight forwarders.
Weblink to the form can be found here: BSF255: Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country