Regulations Prescribing the Terms and Conditions Subject to Which Goods Exported to Canada from any Country but that Pass in Transit Through Another Country Shall Be Deemed to Be Shipped Directly to Canada from the First Mentioned Country
P.C. 1986-1853 1986-08-13
Whereas, pursuant to subsection 164(3) of the Customs Act, a copy of proposed Regulations, substantially in the form annexed hereto, was published in Part I of the Canada Gazette on March 15, 1986 and a reasonable opportunity was thereby afforded to interested persons to make representations with respect thereto to the Minister of National Revenue.
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to section 54 and paragraph 164(1)(i) of the Customs ActFootnote *, is pleased hereby to make the annexed Regulations prescribing the terms and conditions subject to which goods exported to Canada from any country but that pass in transit through another country shall be deemed to be shipped directly to Canada from the first mentioned country, effective on the coming into force of section 54 and paragraph 164(1)(i) of the Customs Act.
Return to footnote *S.C. 1986, c. 1
2 (1) For the purposes of section 54 of the Customs Act, where goods are exported to Canada from any country but pass in transit through another country, the goods shall be deemed to be shipped directly to Canada from the first mentioned country on condition that the journey of the goods from that country to Canada is uninterrupted and the importer of the goods complies with section 3.
(2) For the purposes of subsection (1), the transfer of goods from one carrier to another carrier is not an interruption of the journey of the goods to Canada.
- SOR/89-184, s. 1(F)
3 (1) Subject to subsection (2), the importer of any goods referred to in subsection 2(1) shall, where an officer so requests, submit the original bill of lading for the goods, or a certified copy thereof, to the officer.
(2) Where the original bill of lading for the goods, or a certified copy thereof, is not available, the importer of the goods shall, where an officer so requests, provide the officer with such other information or documents as are available to the importer for the purpose of enabling the officer to determine the country of export of the goods.
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