Tariff Notice – 03

December 29, 2002

The Government of Canada's Least Developed Country (LDC) Initiative will be officially implemented January 1, 2003. Upon implementation, the Least Developed Country Tariff (LDCT) on all qualifying goods will be reduced to the rate of zero.

Further to Tariff Notice – 02, the LDCT treatment will be effective January 1, 2003. However, the Customs Commercial System (CCS) will be updated to reflect the tariff rate changes on January 2, 2003. As a result, to receive the reduced LDC rates for goods released January 1, 2003, importers must present a Form B2, Canada Customs – Adjustment Request. Importers are advised to quote the related Customs Notice N-488, Proposed Regulatory Amendments Related to Improving Access for Products of the Least Developed Countries (LDCs) to the Canadian Market, in their adjustment request, and ensure the date of release is January 2, 2003, or later, to correspond to the changes to the CCS.

The policies and procedures for claiming a refund of customs duties can be found in Canada Customs Directive Memorandum D6-2-2, Refund of Duties.