StacksVerified U.S. regulatory reference

19 CFR §10.306

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
Goods shall be considered as directly shipped to the United States from Canada for the purpose of eligibility for preferences under the Agreement only under the following circumstances:
  1. (a)Through shipment. The goods have been shipped directly from Canada to the United States without passage through the territory of any third country; or
  2. (b)Shipment through a third country. The goods were shipped through the territory of a third country but:
    1. (1)The goods did not enter the commerce of any third country;
    2. (2)The goods did not undergo any operation other than unloading, reloading, or any operation necessary to transport them to the United States or to preserve them in good condition; and
    3. (3)All shipping and export documents show the United States as the final destination.