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Memorandum D13-1-2
Direct Shipment of Goods Regulations
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (5 Kb) [help with PDF files]
Last modified: 2001-03-09
Summary
This memorandum contains the regulations for determining the place of direct shipment of goods exported to Canada when the goods pass in transit through another country.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | N/A |
| Legislative references | Customs Act, section 54, paragraph 164(1)(i) |
| Other references | D13-3-4 |
| Superseded memoranda D | D13-1-2, June 1, 1986 |
