Government of Canada / Gouvernement du Canada
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Customs Tariff

Version of section 18 from 2003-01-01 to 2005-12-11:

Marginal note:Transhipment

  •  (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).

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