Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations (SOR/2023-212)

Marginal note:Definition

1 In these Regulations, beneficiary country means a country or territory that is a beneficiary of the Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff or New Zealand Tariff.

Marginal note:Direct shipment

2 For the purposes of subsection 17(1) of the Customs Tariff, goods are shipped directly to Canada from a beneficiary country if

• The following provision is not in force.

  (a) in the case where they are shipped without shipment through another country,

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

  • (ii) they are shipped 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 goods; or

• The following provision is not in force.

  (b) in the case where they are shipped through another country, 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 goods, and

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

3 The Mexico Deemed Direct Shipment (General Preferential Tariff) RegulationsFootnote ¹ are repealed.

• Return to footnote ¹SOR/98-37