WORLD TRADE
ORGANIZATIONWT/COMTD/N/15*
7 December 2000
(00-5310)
Committee on Trade and Development Original:  English
GENERALIZED SYSTEM OF PREFERENCES
Notification by Canada
The following communication, dated 13 November 2000, has been received from the
Permanent Mission of Canada with the request that it be distributed.
_______________
NOTIFICATION OF IMPROVEMENTS TO THE CANADIAN PREFERENTIAL
SCHEME FOR LEAST-DEVELOPED COUNTRIES
This is to inform the Committee that Canada has implemented further measures to improve
access for imports from least-developed countries.  The measures increase the number of products that
are eligible for duty-free entry and further liberalize the rules of origin requirements.
Tariff Measures
In 1983, Canada implemented special tariff treatment for least-developed countries.  Under
this programme, goods eligible for Canada's preferential scheme for developing countries were madeeligible for duty-free access with more liberal rules of origin (see list of countries benefiting from
Least-Developed Country duty-free treatment below).  On 1 September 2000, Canada added an extra
five hundred and seventy (570) tariff lines
1 to the list of duty-free tariff items.  This new coverage
includes a wide range of agricultural and fish products as well as a number of other industrial goods
such as iron and steel, chemical products, toys and games.  As a result, Canada provides duty-freeaccess to imports from least-developed countries on about 90 percent of its tariff lines in the Canadian
Tariff Schedule.
Rules of Origin
Effective 23 August 2000, Canada also liberalized the rules of origin requirements that apply
to all eligible imports entering the Canadian market from lest-developed countries.  Previously, the
preferential scheme called for a minimum of 40 per cent of the content of an eligible good to originate
in least-developed countries (which can be cumulate) or Canada.  The new measures permit the
inclusion of up half of that required content to be sourced from other developing countries (i.e. up to
                                                     
* This notification is related to the series of GATT 1947 documents circulated under the symbol L/4027
and Addenda.
1 The list of five hundred and seventy (570) tariff items are appended.  They are listed by Harmonized
System Chapter for convenience (see Annex).  For a description of the goods described respectively in thesetariff items, please consult the Canadian Customs Tariff (available on Canada Customs and Revenue Agency
website at www.ccra-adrc.gc.ca).WT/COMTD/N/15
Page 2
half of the 40 per cent could include input from any other developing countries that are eligible for the
Canadian General Preferential Tariff Scheme (or GSP) and not just from other least-developed
countries.  At least half of the 40 per cent will still need to originate from least-developed countries or
Canada).  The liberalization of the rules of origin now allows the poorest countries to source
additional materials from other  least-developed and developing countries and therefore provides themwith greater opportunity to utilize the enhanced access to the Canadian market.
List of Countries Entitled to Least-Developed Country Duty-Free Tariff Treatment
Afghanistan Lesotho
Angola Liberia
Bangladesh Madagascar
Benin Malawi
Bhutan MaldivesBurkina Faso Mali
Burundi Mauritania
Cambodia Mozambique
Cape Verde Nepal
Central African Republic NigerChad Rwanda
Comoros Samoa, Western
Congo, Democratic Republic of Sao Tome and Principe
Djibouti Sierra Leone
Equatorial Guinea Salomon IslandsEritrea Somalia
Ethiopia Sudan
Gambia Tanzania, United Republic of
Guinea Togo
Guinea Bissau Tuvalu
Kiribati Uganda
Haiti VanuatuLao People's Democratic Republic Yemen, Republic of
ZambiaWT/COMTD/N/15
Page 3
ANNEX
List of Tariff Items Eligible for Duty-Free Entry from
Least-Developed Countries Effective 1 September 2000
Tariff items added effective 1 September 2000 have been listed by Harmonized System
Chapter for convenience.2  For a Description of Goods classified in these tariff items, please consult
the Canadian Customs Tariff (available on Canada Customs and Revenue Agency website at
www.ccra-adrc.gc.ca).
01 Live Animals
0105.11.21 0105.93.10 0105.99.900105.92.10 0105.99.11
02 Meat and Edible Meat Offal
0207.11.91 0207.24.11 0207.26.10 0210.90.11
0207.12.91 0207.24.91 0207.27.91 0210.90.140207.13.91 0207.25.11 0209.00.21
0207.14.91 0207.25.91 0209.00.23
03 Fish and Crustaceans, Molluscs and Other Aquatic Invertebrates
0306.11.00 0306.14.90 0306.21.00 0306.29.00
0306.14.00 0306.19.00 0306.24.00
04 Dairy Produce,  Birds' Eggs;  Natural Honey;  Edible Products of Animal Origin, not
elsewhere Specified or Included
0402.10.10 0404.10.10 0406.90.11 0406.90.93
0402.21.11 0404.10.21 0406.90.21 0406.90.95
0402.21.21 0404.90.10 0406.90.31 0406.90.98
0402.29.11 0405.10.10 0406.90.41 0407.00.11
0402.29.21 0406.10.10 0406.90.51 0407.00.18
0402.91.10 0406.20.11 0406.90.61 0408.11.100402.99.10 0406.20.91 0406.90.71 0408.19.10
0403.10.10 0406.30.10 0406.90.81 0408.91.10
0403.90.11 0406.40.10 0406.90.91 0408.99.10
                                                     
2 Goods of the following Chapters of the Canadian Customs Tariff are eligible for duty-free treatment
when imported from Least-Developed Countries:  Chapters 03, 05*, 09*, 12, 13, 14*, 25*, 26*, 27*, 28*, 29,30*, 31*, 32*, 33*, 34*, 36*, 37*, 38*, 39*, 40*, 41*, 42*, 43*, 44*, 45*, 46*, 47*, 48*, 49*, 50*, 57*, 65,66*, 67*, 68, 69*, 70, 72, 74*, 75*, 76*, 78*, 79*, 80*, 81*, 82*  83*, 84*, 85, 86*, 87*, 88, 89*, 90*, 91*, 92*,
93*, 94, 95 and 97*.
*Goods in this Chapter were eligible for duty-free treatment when imported from Least-Developed
Countries prior to 1 September 2000.WT/COMTD/N/15
Page 4
06 Live Trees and Other Plants;  Bulbs, Root s and the Like;  Cut Flowers and Ornamental
Foliage
0603.10.19
0603.10.290603.10.90
0603.90.20
07 Edible Vegetables and Certain Roots and Tubers
0701.10.00 0704.10.11 0708.10.91 0710.80.90
0701.90.00 0704.10.12 0708.20.22 0711.30.000702.00.10 0704.90.21 0709.51.90 0711.40.90
0702.00.93 0706.10.11 0709.60.10 0712.30.10
0703.10.10 0706.10.12 0710.21.00 0712.90.20
0703.10.21 0706.10.31 0710.40.00 0712.90.90
0703.10.33 0706.10.32 0710.80.10 0714.90.100703.10.41 0707.00.10 0710.80.29
0703.10.93 0707.00.93 0708.80.40
08 Edible Fruit and Nuts;  Peel of Citrus Fruit or Melons
0806.10.11 0808.20.21 0811.10.19 0811.90.10
0806.10.99 0810.10.19 0811.10.99 0811.90.20
0808.20.10 0810.10.93 0811.20.00 0813.30.00
10 Cereals
1001.1010
1001.90.10
1003.00.11
1003.00.91
11 Products of the Milling Industry;  Malt;  Starches;  Inulin;  Wheat Gluten
1101.00.10 1104.11.10 1107.10.91
1102.90.11 1104.21.10 1107.20.11
1103.11.10 1107.10.11 1107.20.91
12 Oil Seeds and Oleaginous Fruits;  Miscellaneous Grains, Seeds and Fruit;  Industrial or
Medicinal Plants;  Straw and Fodder
1212.91.00
1212.92.00
13 Lac, Gums, Resins and Other Vegetable Saps and Extracts
1302.11.00
15 Animal or Vegetable Fats and Oils and Their Cleavage Products;  Prepared Edible Fats;
Animal or Vegetable Waxes
1507.10.00 1514.10.00 1515.29.00 1517.90.21WT/COMTD/N/15
Page 5
1507.90.90 1514.90.00 1515.50.10 1517.90.99
1512.11.00 1515.11.00 1515.50.90 1518.00.10
1512.19.10 1515.19.00 1515.90.91
1512.19.20 1515.21.00 1515.90.99
16 Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
1602.31.93 1602.39.91 1604.11.00 1605.10.00
1602.32.91 1602.39.99 1604.12.90 1605.40.10
1602.32.92 1602.41.10 1604.14.10 1605.40.90
1602.32.93 1602.50.91 1604.15.00
17 Sugars and Sugar Confectionery
1702.30.90 1702.90.12 1702.90.16 1702.90.30
1702.40.00 1702.90.13 1702.90.17 1702.90.60
1702.60.00 1702.90.14 1702.90.18 1703.90.101702.90.11 1702.90.15 1702.90.20
19 Preparations of Cereals, Flour, Starch or Milk;  Pastrycooks' Products
1901.10.20 1904.10.29 1905.10.29 1905.40.39
1901.10.90 1904.10.49 1905.10.59 1905.40.69
1901.90.11 1904.20.29 1905.20.00 1905.90.44
1902.11.29 1904.20.49 1905.30.21
1902.30.39 1904.90.29 1905.30.29
20 Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants
2001.10.00 2005.51.90 2008.40.10 2008.99.20
2001.20.00 2005.59.00 2008.40.20 2008.99.90
2002.10.00 2005.60.00 2008.40.90 2009.11.90
2002.90.90 2005.80.00 2008.50.10 2009.19.90
2003.10.00 2005.90.11 2008.50.90 2009.50.002004.10.00 2005.90.19 2008.60.10 2009.60.90
2004.90.20 2005.90.90 2008.60.90 2009.70.10
2004.90.30 2006.00.10 2008.70.10 2009.70.90
2004.90.99 2007.10.00 2008.70.90 2009.80.20
2005.10.00 2007.91.00 2008.80.00 2009.90.302005.20.00 2007.99.10 2008.92.90 2009.90.40
2005.40.00 2007.99.90 2008.99.10
21 Miscellaneous Edible Preparations
2102.10.10 2103.20.10 2103.90.90 2106.90.29
2102.10.20 2103.20.90 2104.10.00 2106.90.51
2103.10.00 2103.30.20 2106.90.21
22 Beverages, Spirits and Vinegar
2202.90.20 2204.29.10 2205.10.20 2206.00.63
2204.10.00 2204.29.21 2205.10.30 2206.00.64
2204.21.10 2204.29.22 2205.90.10 2206.00.65WT/COMTD/N/15
Page 6
2204.21.21 2204.29.23 2205.90.20 2206.00.66
2204.21.22 2204.29.24 2205.90.30 2206.00.67
2204.21.23 2204.29.25 2206.00.11 2206.00.68
2204.21.24 2204.29.26 2206.00.19 2206.00.71
2204.21.25 2204.29.27 2206.00.21 2206.00.722204.21.26 2204.29.28 2206.00.22 2207.10.10
2204.21.27 2204.29.31 2206.00.30 2207.10.90
2204.21.28 2204.29.32 2206.00.40 2207.20.11
2204.21.31 2204.29.40 2206.00.50 2207.20.19
2204.21.32 2204.30.00 2206.00.61 2208.90.21
2204.21.40 2205.10.10 2206.00.62 2208.90.29
23 Residues and Waste from the Food Industries;  Prepared Animal Fodder
2309.90.20
24 Tobacco and Manufactured Substitutes
2402.20.00 2403.91.90 2403.99.90
2403.10.00 2403.99.10
29 Organic Chemicals
2905.45.00
35 Albuminoidal Substances;  Modified Starches;  Glues;  Enzymes
3502.11.10
3502.19.10
38 Miscellaneous Chemical Products
3823.11.00
3823.12.00
3823.19.00
3823.70.90
63 Other Made Up Textile Articles;  Sets;  Worn Clothing and Worn Textiles Articles;  Rags
6304.91.10
6304.92.10
6304.93.10
6304.99.10
65 Headgear and Parts Thereof
6505.10.00
6505.90.90
68 Articles of Stone, Plaster, Cement , Asbestos, Mica or Similar Materials
6812.50.00WT/COMTD/N/15
Page 7
70 Glass and Glassware
7019.32.90
7019.40.907019.51.90
7019.52.90
7019.59.90
7019.90.20
72 Iron and Steel
7207.11.90 7210.50.00 7216.61.00 7220.11.90
7207.12.00 7210.61.00 7216.69.00 7220.12.10
7207.20.19 7210.69.00 7216.91.90 7220.12.90
7208.10.00 7210.70.00 7216.99.90 7220.20.20
7208.25.90 7210.90.00 7217.10.90 7220.20.907208.26.90 7211.13.00 7217.20.20 7220.90.90
7208.27.90 7211.14.00 7217.20.90 7222.11.00
7208.36.00 7211.19.90 7217.30.90 7222.19.00
7208.37.90 7211.23.90 7217.90.10 7222.20.90
7208.38.90 7211.29.90 7217.90.90 7222.30.007208.39.00 7211.90.90 7218.91.10 7222.40.00
7208.40.91 7212.10.00 7218.99.10 7223.00.19
7208.40.99 7212.20.00 7219.11.00 7223.00.20
7208.51.10 7212.30.00 7219.12.10 7224.90.10
7208.51.99 7212.40.00 7219.12.90 7225.20.007208.52.19 7212.50.90 7219.13.10 7225.30.90
7208.52.90 7212.60.90 7219.13.90 7225.40.90
7208.53.00 7213.10.00 7219.14.10 7225.50.90
7208.54.00 7213.20.90 7219.14.90 7225.91.00
7208.90.00 7213.91.90 7219.22.20 7225.92.00
7209.15.00 7213.99.91 7219.22.90 7225.99.00
7209.16.91 7213.99.99 7219.23.10 7226.20.007209.16.99 7214.10.00 7219.23.90 7226.91.90
7209.17.91 7214.20.00 7219.24.10 7226.92.90
7209.17.99 7214.30.90 7219.24.90 7226.93.00
7209.18.91 7214.91.90 7219.31.10 7226.94.00
7209.18.99 7214.99.90 7219.31.90 7226.99.907209.25.00 7215.10.00 7219.32.10 7227.10.00
7209.26.00 7215.50.00 7219.32.90 7227.20.00
7209.27.00 7215.90.00 7219.33.20 7227.90.90
7209.28.00 7216.10.00 7219.33.90 7228.10.91
7209.90.00 7216.21.90 7219.34.10 7228.10.997210.11.00 7216.22.00 7219.34.90 7228.20.10
7210.12.00 7216.31.90 7219.35.10 7228.20.90
7210.20.20 7216.32.90 7219.35.90 7228.30.90
7210.30.00 7216.33.90 7219.90.10 7228.40.00
7210.41.00 7216.40.00 7219.90.90 7228.50.907210.49.00 7216.50.90 7219.11.10 7228.60.00
7228.70.90 7229.10.00 7229.90.90
7228.80.00 7229.20.00WT/COMTD/N/15
Page 8
73 Articles of Iron or Steel
7301.10.00 7304.90.30 7307.11.10 7307.99.99
7301.20.90 7304.90.90 7307.11.90 7312.10.90
7302.10.20 7305.11.00 7307.19.91 7313.00.107302.10.90 7305.12.00 7307.19.99 7313.00.90
7304.10.90 7305.19.00 7307.21.91 7314.12.00
7304.29.00 7305.31.20 7307.21.99 7314.13.90
7304.31.90 7305.31.90 7307.22.10 7314.14.90
7304.39.20 7305.39.90 7307.22.90 7314.19.90
7304.39.90 7305.90.00 7307.23.90 7314.20.00
7304.41.19 7306.10.00 7307.29.91 7314.31.007304.41.99 7306.20.90 7307.29.99 7314.39.00
7304.49.20 7306.30.20 7307.91.19 7314.41.00
7304.49.90 7306.30.90 7307.91.90 7314.42.00
7304.51.90 7306.40.90 7307.92.10 7314.49.10
7304.59.20 7306.50.00 7307.92.90 7314.49.907304.59.90 7306.60.90 7307.93.10 7317.00.90
7304.90.20 7306.90.90 7307.99.91
85 Electrical Machinery and Equipment and Parts Thereof;  Sound Recorders and Reproducers,
Television Image and Sound Recorders and Reproducers. and Parts and Accessories of Such
8528.12.94
88 Aircraft, Spacecraft and Parts Thereof
8804.00.10
94 Furniture;  Bedding, Mattresses, Mattress Supports, Cushions and Similar Stuffed
Furnishings;  Lamps and Lighting Fittings, not elsewhere Specified or Included;  Illuminated
Signs, Illuminated Name-Plates and the Like;  Prefabricated Buildings
9401.90.20 9404.90.10 9406.00.20
9404.30.00 9404.90.90
95 Toys, Games and Sports Requisites;  Parts and Accessories Thereof
9506.70.11
9506.70.12
9506.99.50
96 Miscellaneous Manufactured Articles
9607.20.10
9612.10.20
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