Canada´s General Preferential Tariff (GPT) - Canada´s designation for the GSP scheme - came into effect on 1 July 1974 and was most recently extended until 2004. The rates and product coverage were reviewed in 1995, resulting in expanded product coverage and lower GPT duty-rates. On 1 September 2000, Canada added an extra 570 tariff lines to the list of duty-free tariff items for the benefit of the least developed countries (LDCs).
On 1 January 2003, the Government of Canada extended duty-free and quota-free access to imports from 48 LDCs, including textile and agricultural processed products. From this date, eligible products from beneficiary countries are subject to duty-free and quota-free treatment. New requirements for Rules of Origin applying to LDCs were also introduced.
The Handbook covers (1) product coverage; (2) depth of tariff cuts; (3) safeguard measures; (4) rules of origin; (5) handicraft products; (6) special treatment for LDCs; and (7) other tariff treatments. It also contains a list of products and beneficiary countries.
The following are useful sites:
While every care has been taken to ensure that the information contained in this handbook is correct, no liability or claim may be made against the publisher. This document has no legal value. Only the Regulations published by the Government of Canada, which were the major sources used in preparing this handbook, have legal value. The designations employed and the presentation of the material in this handbook do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, of its authorities, or concerning the delimitation of its frontiers or boundaries.


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