This is a reminder that the effective date for both CN14-019 and CN-020 is January 1, 2015. If you meet the conditions outlined in both these notices, it is important to complete your confirming B3 as follows:
(a) In “Tariff Treatment”, enter the Most-Favoured-Nation (MFN) tariff treatment “02”;
(b) In “Special Authority”, enter 13-0967 (for CN14-019 – GPT) and 13-0968 (for CN14-020 – LDCT);
(c) In “Rate of Customs Duty”, enter the MFN rate of duty; and
(d) In “Customs Duties”, enter the duty owing, calculated based on the GPT rate (for CN14-019) or the LDCT rate (for CN14-020) in effect prior to January 1, 2015.
Reference:
Customs Notice 14-019
Withdrawal of the General Preferential Tariff (GPT) From 72 Current Beneficiary Countries dated September 18, 2014
http://www.cbsa-asfc.gc.ca/publications/cn-ad/cn14-019-eng.html
Customs Notice 14-020
Withdrawal of Least Developed Country Tariff (LDCT) from Equatorial Guinea and Maldives dated September 18, 2014
http://www.cbsa-asfc.gc.ca/publications/cn-ad/cn14-020-eng.html