Mexico Deemed Direct Shipment (General Preferential Tariff) Regulations (SOR/98-37)

1 Goods that are the product of Mexico are, for the purposes of their entitlement to the General Preferential Tariff, deemed to have been shipped directly to Canada from Mexico on condition that

• (a) the goods are imported into Canada and accounted for in accordance with section 32 of the Customs Act;

• (b) the goods have been transhipped through a United States port adjacent to the Mexico-United States border and conveyed from that port on a through bill of lading to a consignee in a specified port in Canada; and

• (c) the importer submits to the Minister of National Revenue any documentation requested by the Minister relating to the shipment of the goods.