Temporary Storage Period Regulations

Regulations Prescribing the Period within which Goods May Remain in Temporary Storage in an Intermediate Country before They Are Deemed Not To Have Been Shipped Directly to Canada Her Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsection 18(2) of the Customs Tariff*, is pleased hereby to make the annexed Regulations prescribing the period within which goods may remain in temporary storage in an intermediate country before they are deemed not to have been shipped directly to Canada, effective January 1, 1988. S.C. 1987, c. 49 These Regulations may be cited as the Temporary Storage Period Regulations. For the purposes of paragraph 18(1)(d) of the Customs Tariff, where goods are exported to Canada from any country but are transhipped in any intermediate country, the goods shall be deemed not to have been shipped directly to Canada from the first mentioned country if the goods remain in temporary storage in the intermediate country for a period exceeding six months.