CUKTCA Tariff Preference Regulations (SOR/2021-68)

Marginal note:Conditions

2 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.