Customs Tariff

Marginal note:Shipment to Canada

• 17 (1) For the purposes of this Act, goods are shipped directly to Canada from another country when the goods are shipped to Canada from that other country in accordance with the regulations.

• Marginal note:Regulations

  (2) For the purposes of determining whether goods are shipped directly to Canada, the Governor in Council may, on the recommendation of the Minister, make regulations respecting the shipping of goods.