CCRFTA Tariff Preference Regulations (SOR/2002-397)

General

1 For the purposes of paragraph 24(1)(b) of the Customs Tariff, goods are entitled to the benefit of the Costa Rica Tariff where

• (a) the goods are shipped from Costa Rica, without shipment through another country, to Canada

  • (i) on a through bill of lading, or

  • (ii) without a through bill of lading and the importer provides, where requested by an officer, documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods; or

• (b) in the case of goods that are shipped to Canada from Costa Rica through another country, the importer provides, where requested by an officer,

  • (i) documentary evidence that indicates the shipping route and all points of shipment and transhipment prior to the importation of the goods, and

  • (ii) a copy of the customs control documents that demonstrate that the goods remained under customs control while in that other country.

Coming into Force

Footnote ^*2 These Regulations come into force on the day on which section 37 of the Canada-Costa Rica Free Trade Agreement Implementation Act, chapter 28 of the Statutes of Canada, 2001, comes into force.

• Return to footnote ^*[Note: Regulations in force November 1, 2002, see SI/2002-146.]