Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations: SOR/2023-212
Canada Gazette, Part II, Volume 157, Number 22
Registration
SOR/2023-212 October 6, 2023
CUSTOMS TARIFF
P.C. 2023-1018 October 6, 2023
Her Excellency the Governor General in Council, on the recommendation of the Minister of Finance, makes the annexed Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations under subsection 17(2) of the Customs Tariff footnote a.
Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations
Conditions
Definition
1 In these Regulations, beneficiary country means a country or territory that is a beneficiary of the Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff or New Zealand Tariff.
Direct shipment
2 For the purposes of subsection 17(1) of the Customs Tariff, goods are shipped directly to Canada from a beneficiary country if
- (a) in the case where they are shipped without shipment through another country,
- (i) they are shipped on a through bill of lading, or
- (ii) they are shipped 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 goods; or
- (b) in the case where they are shipped through another country, 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 goods, and
- (ii) a copy of the customs control documents that establish that the goods remained under customs control while in that other country.
Repeal
3 The Mexico Deemed Direct Shipment (General Preferential Tariff) Regulations footnote 1 are repealed.
Coming into Force
January 1, 2025
4 These Regulations come into force on January 1, 2025.
N.B. The Regulatory Impact Analysis Statement for these Regulations appears following SOR/2023-207, General Preferential Tariff Withdrawal and Extension (2023 GPT Review) Order.