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Temporary Storage Period Regulations (SOR/88-79)

Regulations are current to 2021-09-11

Temporary Storage Period Regulations



Registration 1987-12-31

Regulations Prescribing the Period within which Goods May Remain in Temporary Storage in an Intermediate Country before They Are Deemed Not To Have Been Shipped Directly to Canada

P.C. 1987-2743 1987-12-31

Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 18(2) of the Customs TariffFootnote *, is pleased hereby to make the annexed Regulations prescribing the period within which goods may remain in temporary storage in an intermediate country before they are deemed not to have been shipped directly to Canada, effective January 1, 1988.

Short Title

 These Regulations may be cited as the Temporary Storage Period Regulations.

Temporary Storage Period

 For the purposes of paragraph 18(1)(d) of the Customs Tariff, where goods are exported to Canada from any country but are transhipped in any intermediate country, the goods shall be deemed not to have been shipped directly to Canada from the first mentioned country if the goods remain in temporary storage in the intermediate country for a period exceeding six months.

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