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(3)If the benefit of preferential tariff treatment under CEFTA is claimed for casual goods, the importer and owner of the goods are exempt from the requirements of subsection 35.1(1) of the Act when the goods are entitled to preferential tariff treatment under CEFTA in accordance with the CEFTA Rules of Origin for Casual Goods Regulations.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.