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  1. Proof of Origin of Imported Goods Regulations - SOR/98-52 (Section 1)

     The definitions in this section apply in these Regulations.

    minor processing

    minor processing means, with respect to a good,

    • [...]

    • (e) packing or repacking of the good for transport, storage or sale;

    [...]


  2. Proof of Origin of Imported Goods Regulations - SOR/98-52 (Section 6)
    • [...]

    • (5) If the benefit of preferential tariff treatment under NAFTA is claimed for locomotives classified under heading No. 86.01 or 86.02 or railway freight cars classified under heading No. 86.06 of the List of Tariff Provisions set out in the schedule to the Customs Tariff, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act with respect to those goods if they are transported overland from the United States into Canada.

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