On December 18, 2013, the Canada Gazette published amendments to the Canada Customs Tariff schedules which officially extends Most Favoured Nation (MFN), General Preferential Tariff (GPT), and Least Developed Country Tariff (LDCT) treatment to South Sudan, which became an independent country as a result of a referendum on self-determination that was held in January 2011.

On December 23, 2012, South Sudan was declared a least developed country by the United Nations (UN). It is general Can¬adian practice to extend Least Developed Country Tariff (LDCT) treatment under the Customs Tariff to countries on the UN list of least developed countries.

The LDCT offers duty-free access on the importation into Can¬ada of all products (with the exception of certain supply-managed agricultural goods), under the Customs Tariff. In order to be eli¬gible for LDCT treatment, South Sudan must first be granted Most-Favoured-Nation Tariff (MFN) and General Preferential Tariff (GPT) treatments.

South Sudan already benefits from MFN, GPT, and LDCT tariff preferences as a former part of Sudan. However, now that it has been recognized as independent of Sudan and was declared a least developed country by the UN, it is necessary to officially extend these tariff treatments.