| Description of Goods |
Containers, on condition that:
(a) the ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and
(b) the containers:
(i) are fully or partially enclosed to constitute a compartment intended for containing goods;
(ii) are of a permanent character and suitable for repeated use;
(iii) are designed to carry goods by one or more modes of transport without requiring intermediate reloading; and
(iv) have an internal volume of a least 1 m³;
(v) leave from and return to a foreign country in the normal course of operation; and
(vi) are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a customs officer is satisfied that the exportation of the containers is delayed because:
(A) of adverse weather conditions;
(B) the containers are being equipped, reconditioned, reconstructed, refurbished or repaired;
(C) the containers have a major equipment breakdown;
(D) the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or
(E) the delivery of the goods to be loaded in the containers is delayed.
The containers provided for in this tariff item may engage in the transportation of goods from one point in Canada to another point in Canada where:
(a) the transportation does not occur outside the territorial limits of Canada; and
(b) the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.
|
| Applicable Preferential Tariffs |
CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
htshub©