---
title: What is the Least Developed Country Tariff (LDCT) and who qualifies?
description: Learn what the Least Developed Country Tariff (LDCT) is, its origin, proof of origin, and direct shipment requirements, and how to claim it correctly.
image: https://blog.coleintl.com/hubfs/Images/Import%20Foundations-Freight%20Fundamentals/Import%20Foundations/Updated%20version/Import%20Foundations%20-%20Tariffs.jpg
---
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# What is the Least Developed Country Tariff (LDCT) and who qualifies?
Trade Update: March 23,2026
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What is the Least Developed Country Tariff (LDCT) and who qualifies?
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The LDCT can be a valuable tariff treatment for eligible goods. However, if origin, shipment, or documentation requirements are not met, the MFN rate will usually apply instead.
The **Least Developed Country Tariff** ([LDCT](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/ldct-tpmd-eng.html)) provides preferential duty-free access for eligible goods imported from certain least developed countries or territories into Canada, with few exceptions.
If the goods don’t qualify for the LDCT, or your claim isn’t properly supported, they may still be eligible for another preferential tariff treatment, such as the General Preferential Tariff ([GPT](https://blog.coleintl.com/import-foundations/understanding-the-general-preferential-tariff-gpt-and-when-it-can-be-claimed)) or the Most-Favoured-Nation ([MFN](https://blog.coleintl.com/import-foundations/what-is-the-most-favoured-nation-mfn-tariff-rate-in-canada)) tariff.
In this article, we explain what the Least Developed Country Tariff is, its eligibility requirements, and how to claim this preferential tariff treatment correctly.
## **What is the Least Developed Country Tariff (LDCT)?**
The Least Developed Country Tariff (LDCT) is one of Canada’s unilateral preferential [tariff treatments](https://blog.coleintl.com/import-foundations/understanding-canadas-tariff-treatments-for-imported-goods). Established in 1983, it allows eligible goods from the least developed countries (LDCs) listed in the [Customs Tariff Schedule](https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2026/html/countries-pays-eng.html) to enter Canada duty-free.
The LDCT provides duty-free treatment for qualified imports across a wide range of products. Exceptions include over-access quantities of supply-managed dairy, poultry, and egg products.
In 2003, Canada expanded product coverage for this tariff treatment to include textiles, apparel, and footwear.
## **Rules of origin, proof of origin, and direct shipment**
To qualify for the Least Developed Country Tariff, the goods must meet Canada's rules of origin, be supported by the correct proof of origin document, and satisfy the direct shipment requirement.
### Rules of origin
[Origin](https://blog.coleintl.com/import-foundations/what-country-of-origin-means-and-how-its-determined) under the LDCT isn’t based on where the goods were shipped from. The goods must actually originate in a beneficiary country.
For most goods, origin is based either on the wholly produced rule or the general 40% LDC cumulative rule. According to that rule, at least 40% of the ex-factory price must originate in one or more LDCs or in Canada. Of that 40%, up to 20% of the ex-factory price may come from a Schedule 2 country.
### **Proof of origin**
To support an LDCT claim, you must have valid proof of origin at the time of accounting. The required document depends on the type of goods:
Failing to provide proof of origin when requested by the Canada Border Services Agency (CBSA) may result in the LDCT claim being denied and a C152 penalty being assessed under the Administrative Monetary Penalty System ([AMPS](https://blog.coleintl.com/import-foundations/avoiding-amps-penalties-when-importing-into-canada)).
### **Direct shipment and transshipment**
Goods don’t lose LDCT eligibility simply because they pass through another country. Similar to the MFN tariff, goods [transshipped](https://blog.coleintl.com/freight-fundamentals/understanding-transshipment-in-global-shipping) through an intermediate country may still qualify for LDCT treatment, provided that they:
As of January 1, 2025, [Canada removed the previous six-month storage limit](https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-41-eng.html) and broadened the acceptable proof of [direct shipment](https://blog.coleintl.com/freight-fundamentals/what-is-the-place-of-direct-shipment-pods) beyond a through bill of lading. You may now rely on other documentary evidence showing the shipping route and any points of transshipment.
## **How to claim the LDCT**
To claim this preferential tariff, you need to:
### 1. Confirm the goods meet the rules of origin and direct shipment requirement
The goods must originate in an LDCT beneficiary country, and the shipment must satisfy the direct shipment rules.
### 2. Have proof of origin in your possession
Make sure your exporter has provided the correct proof of origin document before you account for the goods.
### **3. Claim the tariff treatment correctly at import**
When accounting for the goods on your Commercial Accounting Declaration ([CAD](https://blog.coleintl.com/import-foundations/how-to-account-for-your-imports-using-the-commercial-accounting-declaration-cad)), the LDCT must be declared by entering [Code 008](https://www.cbsa-asfc.gc.ca/publications/dm-md/pdf/d17-1-10-eng.pdf) in the tariff treatment field.
If the Least Developed Country Tariff was not claimed at the time of importation, you may apply for a [refund of duties](https://blog.coleintl.com/import-foundations/how-to-claim-a-refund-of-duties-after-importing) later, which may be submitted to the CBSA [within four years](https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html) from the date of accounting.
## **How we can help**
At Cole International, we offer [trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/canadian-customs-brokerage/) services to help Canadian importers assess eligibility for preferential tariff treatments and stay compliant with CBSA requirements.
Our team can work with you to:
- Review whether your goods may qualify for LDCT or another preferential tariff treatment
- Assess origin, documentation, and import requirements to claim a preferential rate
- Support accounting and customs processes to help reduce duty and compliance risks
***We don’t believe in guesswork. We get it right the first time.***
**Reach out to one of [our trade professionals](https://www.coleintl.com/contact-us) to discuss opportunities to reduce costs by claiming the right tariff treatment with the right documentation.**
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