OBS_VALUE: <ul><li><a href=http://laws-lois.justice.gc.ca/eng/regulations/SOR-96-46/FullText.html target=_blank>Customs Bonded Warehouses Regulations</a></li><li><a href=http://www.bclaws.ca/EPLibraries/bclaws_new/document/ID/freeside/00_96481_01 target=_blank>Warehouse Receipt Act</a></li><li><a href=https://www.tc.gc.ca/eng/acts-regulations/regulations-sor96-433.htm target=_blank>Canadian Aviation Regulations</a></li></ul>