On March 25, 2015, the Canada Gazette published the Order Amending Schedule to the Customs Tariff (Extension of General Preferential Tariff to Burma) (SOR/2015/62, March 13, 2015) and the Order Amending Schedule to the Customs Tariff (Extension of Least Developed Country Tariff to Burma) (SOR/2015/63, March 13, 2015), which extend entitlement to the General Preferential Tariff (GPT)  and Least Developed Country Tariff (LDCT) tariff treatments to imports originating from Burma.

Canada extends unilateral preferential tariff rates to imports from developing and least developed countries through two tariff treatments:

• the GPT offers tariff rates that are lower than Most-Favoured-Nation (MFN) Tariff rates to goods imported from developing countries identified in the Schedule to the Customs Tariff; and
• the LDCT offers duty-free access on the importation into Canada of all products (with the exception of supply-managed agricultural goods) from least developed countries, as identified by the United Nations and listed in the Schedule to the Customs Tariff.

Burma’s eligibility for the GPT and the LDCT was removed in 1997 as part of a global concerted response to the human rights situation in that country (see SOR/97-398). In recent years, there have been positive developments in Burma, notably elections in 2010 that led to a transition to civilian rule, the release of political prisoners, economic reforms, and the introduction of new laws to protect freedom of association and assembly.

In light of these positive developments, countries are gradually easing sanctions and normalizing trade relations with Burma. In that regard, Canada has already taken a number of actions towards normalizing relations with Burma. On April 24, 2012, Canada eased economic sanctions taken against Burma. Canada has also opened an embassy in Yangon and appointed its first-ever resident ambassador to Burma. Reinstating GPT and LDCT eligibility for Burma is consistent with these actions.