Plain meaning
A Canadian tariff treatment generally applying where no more favourable tariff treatment is available.
Key points
- The applicable tariff treatment depends on origin, proof, and Canada's tariff schedule.
- The General Tariff is usually less favourable than MFN or preferential trade-agreement treatment.
- It may arise when origin cannot be established or a country is not entitled to another treatment.
- Importers should confirm the tariff treatment before estimating duty costs.
Why it comes up
The General Tariff can be relevant when goods do not qualify for MFN or preferential treatment.