Does imported fabric still qualify?
Under the GPT, GPT Plus and LDCT Rules of Origin Regulations (SOR/2023-210), in force since 1 January 2025, apparel is LDC-originating if it is cut, or knit to shape, and sewn or otherwise assembled in the LDC; only the fabric that determines classification is considered, and its origin does not matter. T-shirts fall under a separate list that requires only sewing or assembly in the LDC. This replaced the older rule that tied LDCT apparel to fabric and value-added conditions, so imported Chinese fabric now qualifies. Goods must be shipped directly to Canada; transhipment is allowed with documents showing the route. Justice Laws Website, Government of Canada (source: General Preferential Tariff, GPT Plus and Least Developed Country Tariff Rules of Origin Regulations (SOR/2023-210), opens in a new tab) Canada Border Services Agency (source: Customs Notice 24-41: Canada’s unilateral tariff preference programs for imports from developing countries, opens in a new tab) +1
What you receive and use at import
- Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (CBSA Form B255), completed and signed by us as the exporter in Nepal, quoting the origin criterion that applies. For textiles and apparel, Form A or an exporter’s statement is not sufficient. Canada Border Services Agency (source: Memorandum D11-4-4: Rules of origin respecting the GPT and LDCT (Form B255 for textiles and apparel), opens in a new tab)
- Commercial invoice (or Canada Customs Invoice) cross-referenced to the B255, plus bills of lading showing the shipping route and any transhipment points. Canada Border Services Agency (source: Memorandum D11-4-4: Rules of origin respecting the GPT and LDCT (Form B255 for textiles and apparel), opens in a new tab)