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In page Chylomicron:

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Chylomicrons are formed in the endoplasmic reticulum in the absorptive cells (enterocytes) of the small intestine. The villi, lined with the microvilli of the brush border, provide a lot of surface area for absorption. Newly formed chylomicrons are secreted through the basolateral membrane into the lacteals, where they join lymph to become chyle. The lymphatic vessels carry the chyle to the venous return of the systemic circulation. From there the chylomicrons supply the tissue with fat absorbed from the diet.[1] Thus, unlike the saccharides and amino acids that digestion liberates from the carbohydrates and proteins of the diet (respectively), the lipids from the diet bypass the hepatic portal system, meaning the liver does not get "first crack" at them.