C.R.C., c. 767 Foreign Ports Transhipped Goods Remission Order

This Order may be cited as the Foreign Ports Transhipped Goods Remission Order.

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.

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.

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.