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CUSTOMS TARIFFDirect 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) RegulationsP.C.2023-1018202310

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Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed 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 under subsection 17(2) of the Customs Tariffa.aS.C. 1997, c. 36Conditions

Definition1In 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.

Direct shipment2For the purposes of subsection 17(1) of the Customs Tariff, goods are shipped directly to Canada from a beneficiary country if(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(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.

Repeal

3The Mexico Deemed Direct Shipment (General Preferential Tariff) Regulations1 are repealed.1SOR/98-37

Coming into Force

January 1, 20254These Regulations come into force on January 1, 2025.