Marginal note:Transhipment
18 (1) Notwithstanding section 17, for the purposes of this Act, if goods that are exported to Canada from a country have been transhipped in an intermediate country, the goods are deemed not to have been shipped directly to Canada from the first-mentioned country if
(a) the goods do not remain under customs transit control in the intermediate country;
(b) the goods undergo an operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition;
(c) the goods enter into trade or consumption in the intermediate country; or
(d) the goods remain in temporary storage, under any conditions as may be prescribed, in the intermediate country for a period exceeding the prescribed period.
Marginal note:Regulations
(2) The Governor in Council, on the recommendation of the Minister of National Revenue, may make regulations prescribing conditions and a period for the purposes of paragraph (1)(d).
- Date modified: