Customs Tariff

Marginal note:Extension or withdrawal of entitlement

• 38 (1) The Governor in Council may, on the recommendation of the Minister, by order,

  • (a) amend the schedule to extend entitlement to the Least Developed Country Tariff to goods that originate in a country that is a beneficiary of the General Preferential Tariff, if, in the opinion of the Governor in Council, that country is a least developed country;

  • (b) amend the schedule to wholly or partially withdraw entitlement to the Least Developed Country Tariff from goods that originate in a country that is a beneficiary of that Tariff; and

  • (c) amend the List of Tariff Provisions and the “F” Staging List to reduce a rate of customs duty set out following the abbreviation “LDCT” in the column entitled “Preferential Tariff” in those Lists.

• Marginal note:Contents of order

  (2) An order made under subsection (1)

  • (a) must specify the date on which the order becomes effective;

  • (b) must, if the order partially extends entitlement to the Least Developed Country Tariff, indicate the goods to which that Tariff is extended;

  • (c) may exempt the goods from the conditions set out in subsection 24(1) and prescribe any conditions that apply; and

  • (d) must, if the order wholly or partially withdraws entitlement to the Least Developed Country Tariff, indicate the goods to which the General Preferential Tariff applies as a consequence.