CBSA has finally updated the form used by importers to facilitate imports from Least Developed Countries (LDC).
The B255 form is required for LDCT customs clearance, but the version available online from CBSA has been outdated - and did not reflect changes to the LDCT rules of origin which came into effect January 1, 2025.
We have been aware of this issue since mid-December 2024 and have brought this to the attention of CBSA and the Department of Finance on numerous occasions.
Details re. the changes to the rules of origin are outlined in two Customs Notices:
CN 24-41 https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn24-41-eng.html
and
CN 23-27 - https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn23-27-eng.html
There may be a Customs Notice issued to further clarify the process of claiming LDCT.