Order Respecting the Remission of Customs Duty and Taxes on Certain Goods Transhipped at Foreign Ports
Remission of Customs Duty and Taxes
2 Subject to section 3, remission is hereby granted of the customs duty and taxes on goods originating in countries enjoying the privileges of the British Preferential Tariff when those goods are not, as required by section 3 of the Customs Tariff, conveyed without transhipment into a port of Canada but, owing to circumstances beyond the control of the importer, are transhipped from a foreign port.
3 The remission is not payable unless satisfactory evidence is supplied to the Department of National Revenue, Customs and Excise to show that direct shipment was not possible.
Amount of Remission
4 The remission in each case shall be the difference between the duty and taxes properly payable under the British Preferential Tariff and those payable under the tariff that would apply to importations from the country in which the goods were transhipped.
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