B255 E Form – Fill Out and Use This PDF

B255 E Form PDF Details

The B255 form is a two-page legal document administered by the Canada Border Services Agency (CBSA) under Canada's preferential tariff programs. It functions as a Certificate of Origin specifically for textile and apparel goods exported from United Nations-designated Least Developed Countries (LDCs) to Canada. Exporters, not importers, are responsible for completing and signing the certificate before the goods are shipped.

Who needs to complete the B255

Any business or individual exporting textile or apparel goods from an LDC to Canada must complete the B255 form to claim reduced or zero-duty treatment. Common users include garment manufacturers, textile producers, and trade intermediaries operating in qualifying countries such as Bangladesh, Cambodia, Ethiopia, Haiti, Myanmar, and similar nations recognized under Canada's LDCT program. The importer in Canada presents the completed certificate to CBSA as part of the customs entry process to access preferential tariff treatment under the Customs Tariff.

Information required on the form

The B255 certificate collects the following key details from the exporter:

• Exporter's full legal business name, address, country, and contact details
• Importer's name, address, and contact information in Canada
• Transport means and route (sea vessel, air, road, or rail) and point of entry into Canada
• Package markings, container numbers, quantity, and gross weight of the goods
• Detailed description of the textile or apparel goods and their Harmonized System (HS) tariff classification codes
• The applicable preference criterion confirming the goods satisfy the LDC rules of origin under the Customs Act
• Declaration signed by the exporter or an authorized company representative, with date and position title

Tariff programs and trade benefits

The General Preferential Tariff (GPT) provides reduced customs duties for goods from eligible developing countries, while the Least Developed Country Tariff (LDCT) offers zero or near-zero duty rates on most textile and apparel goods from UN-designated LDCs. Together these programs represent significant savings for Canadian importers sourcing goods from developing regions. CBSA requires supporting documents such as the B255 certificate to verify origin claims. Both the importer and the exporter should retain the original signed certificate for a minimum of six years to meet CBSA record-keeping requirements under the Customs Act.

Related certificates of origin

Depending on the country of manufacture and the applicable trade agreement, exporters shipping goods to Canada may also require other origin documents. FormsPal offers the Certificate of Origin form for general international trade, the NAFTA Certificate of Origin for Canada for goods from CUSMA/USMCA partner countries, and the KORUS Certificate of Origin for Korean exports to the United States.