B255 - Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country

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For purposes of obtaining the Least Developed Country (LDC) preferential tariff treatment, this document must be completed legibly and in full by the exporter and be in the possession of the importer at the time the declaration is made.

Field 1: State the name, address, and country of the manufacturer or exporter of the goods. The manufacturer or exporter must be located in the Least Developed Country (LDC) in which the goods are being certified. Do not identify a trading house, freight forwarder, export broker, etc.

Field 2: State the name and address of the importer in Canada.

Field 3: Indicate the shipping details, as far as known when the Certificate of Origin is completed.

Field 4: If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that can cross- reference the Certificate of Origin to the Through Bill of Lading.

Field 5: Provide a full description of each good. Indicate model numbers, styles, serial numbers, or any other relevant description. It is in the exporter's interest to give as full a description as possible. If known, provide the Harmonized System heading or subheading number for each good.

Field 6: For each good described in Field 5, state which criterion (A through G) is applicable. To be entitled to the Least Developed Country Tariff (LDCT), goods listed in Schedule 1 to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations ('Regulations') must meet at least one of the criteria below.

Preference Criteria

Field 7: State the date(s) and invoice number(s) for the goods described in Field 5.

Field 8: This field is to be completed by the exporter of the goods in the LDC in which the goods were finished in the form they were imported into Canada. The individual completing the Certificate of Origin on behalf of the company must be knowledgeable regarding the origin of the goods and have access to production information, should a verification be requested. This field is the exporter's declaration that the Certificate of Origin is accurate and that the goods meet the LDCT rules of origin for textile and apparel goods.

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