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CUKTCA Tariff Preference Regulations (SOR/2021-68)

Regulations are current to 2022-11-16 and last amended on 2021-04-01. Previous Versions

CUKTCA Tariff Preference Regulations

SOR/2021-68

CUSTOMS TARIFF

Registration 2021-03-29

CUKTCA Tariff Preference Regulations

P.C. 2021-239 2021-03-26

His Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 16(2)(b) of the Customs TariffFootnote a, makes the annexed CUKTCA Tariff Preference Regulations.

Marginal note:Definition of originating

 In these Regulations, originating has the same meaning as in the Canada–United Kingdom Trade Continuity Agreement.

Marginal note:Conditions

 For the purposes of paragraph 24(1)(b) of the Customs Tariff, originating products exported from a CUKTCA beneficiary are entitled to the benefit of the United Kingdom Tariff if they are shipped to Canada

  • (a) without shipment through another country that is not a CUKTCA beneficiary, either

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

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

  • (b) through another country that is not a CUKTCA beneficiary and the importer provides, when 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 products, and

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

Marginal note:Coming into force

Footnote * These Regulations come into force on the day on which section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act, chapter 1 of the Statutes of Canada, 2021, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

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