Direct Shipment of Goods
Ottawa, February 16, 2012
1. This memorandum provides a hyperlink to the Department of Justice Web site for the regulations in respect of the determination of the place of direct shipment of goods exported to Canada when the goods pass in transit through another country.
2. The Direct Shipment of Goods Regulations are no longer fully excerpted in this memorandum. They can be accessed at http://laws-lois.justice.gc.ca/eng/regulations/SOR-86-876/page-1.html
3. Memorandum D13-3-4, Place of Direct Shipment (Customs Act, Sections 48 to 54) provides additional information on the interpretation of these regulations.
4. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time except holidays). TTY is also available within Canada: 1-866-335-3237.
|Issuing office||Tariff, Origin and Valuation Division|
Customs Act, section 54, paragraph 164(1)(i)
|Superseded memoranda D||D13-1-2, March 9, 2001|