diff --git "a/data/processed/dmemos.json" "b/data/processed/dmemos.json" new file mode 100644--- /dev/null +++ "b/data/processed/dmemos.json" @@ -0,0 +1,33662 @@ +[ + { + "id": "dmemo-D1-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "Plain language summary", + "part": "Special Services", + "division": "", + "heading": "", + "text": "Target audience: Importers or exporters of commercial goods.\nKey content: This memorandum outlines the conditions under which special services can be provided, and the charges that are applicable thereon.\nKeywords: Commercial goods, importer, exporter, broker, charges, payment, hours of service.", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "Updates to this D-memo", + "part": "Special Services", + "division": "", + "heading": "", + "text": "1. Revisions made to this memorandum are the result of the Government of Canada Paper Burden Reduction Initiative and the Canada Border Services parallel Business Simplification Initiative.\n2. Please make note that the Special Services (Customs) Regulations included in this update are the current Regulations available on the Justice Canada Website. These Regulations have not been revised.\n3. This memorandum reflects fee amounts as they are set out in the regulations available on the Justice Laws Website. However, please note that the text of Acts and regulations on the Justice Laws Website do not reflect updated fee amounts resulting from automatic adjustments pursuant to certain Acts or regulations, such as the Service Fees Act . For specific information on updated fee amounts, please refer to the Corporate Documents section of the CBSA's website, under the heading “Fees reports.”", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "Guidelines", + "part": "Special Services", + "division": "", + "heading": "", + "text": "Special Services (Customs) Regulations\nSOR/86-1012\nCustoms Act\nSpecial Services (Customs) Regulations\nRegulations Respecting Special Customs Services\nShort Title\n1. These Regulations may be cited as the Special Services (Customs) Regulations .\nInterpretation\n2. In these Regulations, \"chief officer of customs\", with respect to an area or place, means the manager of the customs office or customs offices that serve that area or place. ( agent en chef des douanes )\nSpecial Services\n3. (1) Subject to subsection (2), the following services performed by an officer at the request of a person in charge of imported goods or goods destined for exportation shall be considered to be special services:\n- (a) any services performed outside the hours fixed by the Deputy Minister for the performance of that service;\n- (b) any service performed in a place outside the area served by a customs office; or\n- (c) any service performed outside the ordinary course of the officer's duties.\n(2) The following services performed by an officer are not special services:\n- (a) the examination of or acceptance of reports in respect of a military conveyance, unless that conveyance is being used in a commercial operation;\n- (b) the release of human remains;\n- (c) the release of perishable goods needed for the preservation of human life or health; and\n- (d) the release of non-perishable goods urgently needed for the preservation of human life or health.\nSpecial Services Charges\n4. Every person for whom a special service is performed by an officer other than an officer referred to in section 5 shall pay $25 for the performance of that service.\n5. (1) Where an officer is called in on duty to perform a special service for a person, that person shall pay\n- (a) $54 for the first two hours or portion thereof spent in the performance of that service; and\n- (b) $27 for each additional hour or portion thereof spent in the performance of that service.\n(2) No charge is payable for the time spent by an officer referred to in subsection (1) on meals and rest.\n(3) Where more than one officer referred to in subsection (1) is required to perform a special service, the chargeable time in respect of that service shall be the aggregate of the time spent by all those officers in the performance of that service.\nTransportation, Accommodation and Meals\n[SOR/95-200, s. 1(F)]\n6. (1) Subject to subsections (2) to (4), where a special service is to be performed by an officer, the person requesting that service shall provide the officer with such transportation, accommodation and meals as may be required for that officer to perform that service.\n(2) For the purposes of subsection (1), the transportation, accommodation and meals provided shall be comparable in quality to those that would otherwise be authorized by the Treasury Board Travel Directive in effect at the time that the special service is provided.\n(3) Where a person requesting a special service does not provide an officer with accommodation, meals or transportation and the officer is required to obtain accommodation, meals or commercial transportation, the person requesting the special service shall pay, in respect thereof, an amount based on the rates and allowances set out in the Treasury Board Travel Directive in effect at the time that the special service is provided.\n(4) Where a person requesting a special service does not provide an officer with transportation and the officer is required to use a privately owned conveyance, or a conveyance owned or leased by the Government of Canada, the person requesting the service shall pay, in respect of the use of that conveyance, the greater of\n- (a) an amount based on the allowances for the use of privately owned conveyances that are set out in the Treasury Board Travel Directive in effect at the time that the special service is provided; and\n- (b) five dollars. SOR/95-200, s. 2.\nSecurity\n7. (1) Where the chief officer of customs for the place or area in which a special service is to be performed is of the opinion that security is required to guarantee the payment of charges incurred in providing that service, the person requesting that service shall deposit with the chief officer of customs security in an amount equal to the total charges to be incurred as estimated by the chief officer of customs.\n(2) The security deposited under subsection (1) shall be in the form of\n- (a) cash;\n- (b) a certified cheque;\n- (c) a transferable bond issued by the Government of Canada; or\n- (d) a bond issued by (i) a company that is registered and holds a certificate of registry to carry on the fidelity or surety class of insurance business and that is approved by the President of the Treasury Board as a company whose bonds may be accepted by the Government of Canada, (ii) a member of the Canadian Payments Association referred to in section 4 of the Canadian Payments Association Act , (iii) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or the Régie de l'assurance-dépôts du Québec to the maximum amounts permitted by the statutes under which those institutions were established, (iv) a credit union as defined in subsection 137(6) of the Income Tax Act , or (v) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed by Her Majesty in right of a province. SOR/91-274; SOR/2001-197, s. 1.", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Special Services", + "division": "", + "heading": "", + "text": "Hours of Service Prescribed by the President\n1. The Canada Border Service Agency (CBSA) provides authorized service Monday through Friday, exclusive of statutory holidays to approximately 1200 locations nationally. The hours of operation are available by visiting the directory of CBSA offices located on the CBSA website at www.cbsa.gc.ca .\nNote : For the purpose of this memorandum, Remembrance Day, and when falling on a four day weekend, Easter Monday and Boxing Day, are not considered statutory holidays.\n2. The President has named 24 commercial locations as Designated Commercial Offices ( DCO ). Commercial services are provided at these locations 24 hours a day, 7 days a week without the imposition of special service charges as specified in the requirements prescribed under section 3 of the Regulations. A list of the DCO 's is available by visiting the directory of CBSA offices located at: www.cbsa.gc.ca .\nRelease of Commercial Goods\n3. Effective April 1, 2008 , release requests for commercial goods must be transmitted to the CBSA using an Electronic Data Interchange ( EDI ) service option, unless otherwise specified, in accordance with CBSA policy. EDI is offered 24 hours a day, seven days a week without the imposition of special service charges.\n4. The submission of a paper release request will require special service charges when service is requested at a specific location outside of the hours listed on the directory of offices unless the goods fall under section 3(2) of the Regulations.\n5. All procedures for the release of goods are listed in Memorandum D17-1-4, Release of Commercial Goods .\n6. All highway border offices will review release requests of commercial shipments between the hours of midnight and 0800, 365 days a year upon payment of the special service charge prescribed in sections 4 and 5 of the Regulations\n7. Highway Sufferance Warehouse hours are reflective of the CBSA servicing site also referred to as the Hub and are listed on the directory of CBSA offices. Shipments will be released between the hours of 1700 and midnight, Monday through Friday, and the hours of 0800 and midnight, Saturday, Sunday and Statutory holidays without the imposition of special service charges provided the conditions described for release procedures in paragraph 3 of this memorandum are met, and that the estimated time of arrival of the shipment or the estimated time for which release is requested is shown on the release documents presented under paragraph 3 of this memorandum.\n8. Subject to the availability of qualified officers, all highway sufferance warehouses will process release documentation of commercial shipments between the hours of midnight and 0800, 365 days a year, upon payment of the special service charge prescribed in section 5 of the Regulations.\n9. The authorized hours of service prescribed by the President at CBSA offices for the acceptance of reports from operators of aircraft, trains, vessels and motor vehicles and the manifesting of goods conveyed thereon is the time between the commencement of the first authorized shift and the termination of the final authorized shift at any particular release point.\n10. The President may amend these hours of service when required.\n11. The President has directed that:\n- (a) The authorized hours of service for release of the following classes of goods are those hours an officer is on duty at the release point concerned on an authorized shift. (i) goods classified under classification number 9810.00.00.00; (ii) commercial items regardless of value that accompany the traveller and qualify for admission under temporary importation Y38 or A.T.A. Carnet procedures; and (iii) personal baggage of a traveller.\n- (b) The authorized hours of service for the release of the following goods shall be any time that release is requested: (i) human remains; (ii) perishable goods needed for the preservation of human life or health such as blood plasma and human organs; and (iii) non-perishable goods such as medical equipment for specified emergencies urgently needed for the preservation of human life or health.\n- (c) The authorized hours of service for the processing of release documentation of goods qualifying for \"the extended release privileges\" as outlined in the Appendix A to this memorandum, shall be those hours an officer is on duty on an authorized shift at the release point concerned provided that documentation presented meets the Release on Minimum Documentation ( RMD ) requirements in accordance with the CBSA policy on submitting paper release requests.\nTransportation Fees, Billing and Miscellaneous Provisions\n12. Where any service is given for which transportation fees are payable and the party accommodated does not provide the officer's transportation, the officer may use a taxi, his personal automobile or other acceptable means of transportation.\n13. Where the officer uses his privately owned vehicle on authorized government business travel transportation fees will be subject to a minimum charge of $5.00, at the rates identified in the Treasury Board of Canada Secretariat Travel Rates directives. The rates are payable in cents per kilometre and can be found by visiting: www.tbs.gc.ca .\n14. Special services charges and transportation fees shall be paid at the time the service is rendered except where billing privileges have been extended to customs brokers, regular importers/owners and transportation companies. An official receipt on form K21, Cash Receipt , shall be issued covering such payment. In the case of companies with billing privileges, payments shall be made to the office that controls the account.\n15. Failure to pay a special service charge within 15 days of the date of the billing statement will result in denial of future requests for special services.\n16. Postal branches and Canada border services offices not processing international traffic will be closed on all statutory holidays. When a statutory holiday falls on a weekend, the day designated as the holiday in lieu thereof will be considered the statutory holiday.\n17. In the case of authorized hours at airports, seaports and highway border offices for the acceptance of reports and the manifesting of cargo, hours of service will be based primarily on the traffic volume but other facilities available in the immediate area will also be taken into consideration. Therefore, the authorized hours of service will be those hours when a shift is on duty to give service at that particular point.\n18. Special services charges will be assessed at all times where service is provided beyond the jurisdiction of a CBSA office. In such a case the party accommodated shall also provide or pay for the officer's transportation and accommodation. For the purposes of these provisions \"jurisdiction of a CBSA office\" means the area encompassing the release points, sufferance and bonded warehouses as well as passenger handling facilities which are normally serviced by the CBSA office.\nAssessment of Special Services Charges\nNote : For specific information on fee amounts, please refer to the Corporate Documents section of the CBSA's website, under the heading “Fees reports”.\n19. Sections 4 and 5 of the Regulations provide that the amount of special services fee to be charged is dependant on whether the officer performing the special service is on duty on an authorized shift. In the event a service is provided under the conditions prescribed in section 4 of the Regulations, but the border services officer continues to perform a service after the termination of the authorized shift, the provisions of section 5 of the Regulations will apply to that portion of the service provided after the end of the authorized shift.\n20. Subsection 5(3) of the Special Services Regulations provides that the aggregate of the time spent by all officers engaged in providing a special service prescribed in subsection 5(1) of the Regulations shall be calculated to determine the amount to be charged. For example, if two officers each work one and one-half hours, the person accommodated will be charged for three hours service. If two officers on an authorized shift perform a service, the person accommodated will be charged the rate prescribed in section 4 of the Regulations.\n21. Where a service is provided for a party under the conditions prescribed in paragraph 5(1)( a) of the Regulations, the party is entitled to subsequent service at that release point or station during the initial two hour period without further assessment. If additional service is requested during the next consecutive hour following the initial two hour period, a charge for one hour will be assessed for service given during this third consecutive hour. Where there is a lapse of one hour between the initial two hour period and the next service given, the latter service is subject to the conditions of paragraph 5(1)( a) of the Regulations. If a meal period is taken by the officer during a special service assignment, that period will be excluded from the time charged to the party accommodated. That is, if an assignment begins at 11:00 a.m. with a lunch period of one hour at 12:00 noon, the two hour period will be extended to 2:00 p.m.\n22. In any case where more than one special service prescribed in section 4 of the Regulations is provided to one party during one call, the special service charge will be assessed as if only one service were provided. Where more than one party is accommodated, a separate charge will be assessed against each party. For example, if a broker requests release of several shipments consigned to various importers/owners, a separate charge will be assessed against each importer/owner.\n23. In any case where more than one special service prescribed in paragraph 5(1) of the Regulations is provided to one party during one call, the special services charge will be assessed as if only one service were provided but the total time spent in performing the services will be calculated in determining the amount to be charged. Where more than one party is accommodated, a separate charge will be assessed against each party. For example, if a broker requests \"after hours\" release of several shipments consigned to various importers/owners, a separate minimum charge will be assessed against each importer/owner. There are two exceptions to this practice and these are outlined in the two following paragraphs.\n24. In the case of several \"part-load\" shipments of fresh fruit or vegetables contained in one rail car or highway vehicle consigned to various consignees who have deposited security for release prior to payment, special services charges will be assessed as if all the shipments, which are cleared by one broker or agent, were consigned to one importer/owner. It will be the responsibility of the broker or agent to prorate the assessment among the consignees concerned. While a railway agent or motor vehicle operator may request such releases for the convenience of their respective companies, final accounting documents must be presented by the importer/owner or his authorized agent and the charges for the release will be assessed against the transportation company. Where two or more importers/owners or agents effect release of part-loads of a rail car, truck or trailer, each person shall be assessed the service charge prescribed in paragraph 5(1)( a) or section 4 of the Regulations.\nNote : This procedure is limited to fresh fruit and vegetables and is due to peculiarities in the marketing practices relating to these commodities.\n25. The second exception relates to the release of goods for display at conventions or exhibitions, which are classified under tariff item 9993.00.00.00 In these instances, a licensed customs broker or a delegated person may obtain release of any number of consignments for one convention or exhibition on payment of one assessment prescribed by paragraph 5(1)( a) or section 4 of the Regulations, provided proper authority from all consignees is obtained. Refer to Memorandum D8-1-2, International Events and Convention Services Program (IECSP) for additional information.\n26. In cases of convoy duty within or beyond the jurisdiction of a CBSA office as well as all other duties outside this jurisdiction, if an officer on an authorized shift is not available to perform the service, the party accommodated must pay special services charges as prescribed in subsection 5(1) of the Regulations for the actual time spent in performing the special services or convoy duty and the travelling time of the officer to and from his station or residence. Furthermore, all meals and accommodation costs incurred by the officer shall be provided or paid for by the party accommodated. Should the border service officer's return be delayed through unforeseen circumstances such as bad weather or vehicle breakdown, the resultant layover period will not be subject to special services charges. To clarify the determination of hours to be charged in such instances the following is an example:\nAn officer assumes convoy duty or proceeds on an assignment beyond the jurisdiction of the customs office at 8:00 a.m., April 5.\nApril 5 – actual time spent travelling and at work\n8:00 a.m. – 6:00 p.m. – 10 hours\nReturned to customs office – April 6 – Travelling time 8:00 a.m. to 10:00 a.m. – 2 hours\nNumber of hours subject to special services charge – 12 hours\n27. If an officer on an authorized shift is available to perform the services described in paragraph 25 above, the party accommodated must pay special services charges as prescribed in section 4 of the Regulations.\n28. Special services charges will be assessed for service requested at an importer's/owner's premises to supervise the marking, examination, exportation or destruction of goods or other similar matters. The party accommodated will also be responsible for the transportation and any other expenses incurred by an officer. When such duties are performed on CBSA premises or at a sufferance warehouse, special services charges will only apply if it is necessary to assign an officer for the specific purpose of supervising the operation. If the officer can perform the function in conjunction with his regular assignment, charges will not be assessed.\n29. The regional chief officer may authorize service at private roads for the importation of logs provided proper and adequate accommodation is provided for the officer and special services charges are paid. Where such service is requested at private international roads that can be considered as \"dead end\" in that they are only used for logging operations, the regional chief officer may authorize service on a \"spot check\" basis. Such service is conditional upon the operator assuming full responsibility for his crews and upon payment of special services and transportation charges.\n30. The provision of special services under the Special Services (Customs) Regulations is generally not subject to either the goods and services tax ( GST ) or the harmonized sales tax ( HST ) in the participating provinces of New Brunswick, Newfoundland and Labrador, and Nova Scotia because in most cases the services are exempt under Schedule V to the Excise Tax Act . GST or HST may apply to special services performed under paragraph 3(1)( c) of the Special Services (Customs) Regulations where that service does not directly relate to an exempt service such as the CBSA clearance function.\nCustoms Bonded Warehouses\n31. Where a border services officer's attendance is required at a customs bonded warehouse ( CBW ), special services charges are to be assessed. Charges shall not be assessed for visits to CBW solely for audit purposes since such audits are for departmental control rather than for the benefit of the CBW operator.\n32. In as much as goods may be removed from ships stores warehouses servicing vessels without CBSA supervision, the warehouse keeper may arrange for delivery directly to the vessel. Where the services of a border services officer are required to place the goods under seal on board the vessel beyond authorized hours, special services charges will be assessed, and the party accommodated will also provide or pay for the border services officer's transportation. Charges are not to be assessed for service to an individually owned and operated fishing vessel. However, transportation charges are applicable when the service is given outside authorized hours or beyond the jurisdiction of the CBSA office.\n33. In the case of ships stores warehouses servicing aircraft, special services charges shall be assessed for supervision of the delivery into and removal from the warehouse. An additional charge is not to be assessed for supervising the loading of the stores onto an aircraft at any time.\nOperators of Aircraft, Trains, Vessels and Motor Vehicles\n34. Where service is requested for the inward or outward clearance of an aircraft, train, vessel or motor vehicle at a time when an authorized shift is not scheduled, special services charges will be assessed against the carrier. The assessment will be calculated by determining the total person hours utilized in clearing the aircraft, vessel, vehicle or train, the processing of the cargo, passengers and their baggage and all other services pertaining to the clearance. The carrier will also provide or pay for the transportation of all officers engaged in furnishing the service.\n35. Ordinarily, special services will be rendered only when the CBSA is satisfied as to the urgent nature of the situation. This restriction will not apply in the case of after hours service to pleasure craft. Service to this type of traffic will be given only upon request and on payment of special services charges as per CBSA policies.\nEffects of Settlers, Summer Settlers and Returning Residents\n36. Special services charges shall not be assessed for the examination of the effects of settlers, seasonal residents, returning residents or bequeathed effects during authorized hours at a destination within the jurisdiction of a CBSA office. The release of such effects at inland CBSA offices is subject to the conditions described in paragraphs 3 to 7 of this memorandum. Where examination and release must be made outside the jurisdiction of a CBSA office, charges are applicable at all times. In all such cases, the party accommodated shall provide or pay for the transportation of the border services officer checking the goods being unloaded.\n37. Settlers, seasonal residents, returning residents and bequeathed effects may be cleared at CBSA offices without assessment of special services charges at any time a border services officer is on duty on an authorized shift, except where the effects are transported by an approved carrier. Where clearance is given outside authorized hours, the accounting document will be numbered in accordance with the traffic office series.\nMilitary and Federal Government Aircraft, Vehicles and Vessels\n38. Paragraph 3(2)( a) of the Regulations provides that special services do not include the examination or documentation at any time of military aircraft, vessels or motor vehicles. This provision applies to all federal government aircraft, vessels and vehicles whether or not they are operated by the Department of National Defence, and to Canadian and foreign conveyances. Examination and documentation will be provided on request, and will not be considered as a special service. Transportation costs will not be assessed.\nNote : Special services charges including transportation costs will apply where the aircraft, vessel or vehicle is being used in a commercial operation, i.e., leased or rented to non-governmental sources for commercial purposes.\n39. Under a reciprocal agreement between the United States Air Force and the Canadian Forces, the latter service has agreed to pay the CBSA charges incurred in connection with the clearance of aircraft operated by either service. Special services charges and transportation costs will not apply, unless the activity involves a commercial operation.", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "Appendix A", + "part": "Special Services", + "division": "", + "heading": "", + "text": "Extended Release Privileges\n1. Goods in any of the following categories may be released under the conditions outlined in paragraph 11( c) of this memorandum at the discretion of a border services officer without the imposition of a special service charge.\n2. Importers/owners or brokers are not required to make a written application to request extended release privileges prior to/or at the time of importation of the goods. However, an importer/owner or broker may make a written request to the regional director general concerned if there is any doubt that the commodity qualifies for after hours release without special services charges.\n3. An importer/owner or broker who has been granted extended release privileges for a certain commodity in one region, but has been refused extended release privileges for the same commodity in another region, may make representation to the following address:\nCanada Border Services Agency Admissibility Branch Border and Compliance Program Directorate Ottawa, Ontario K1A 0L8\nAttention: Manager, Release Programs and Commercial Direction\nThe decision rendered by Release Programs and Commercial Direction Division will be transmitted to all CBSA regions and will be binding.\nCategories:\n- (a) Time Sensitive : Goods that lose their value or principal utility if not used within an imminent time frame, e.g., newspapers, tape recordings and exposed film for news broadcasts, printing plates, etc.\n- (b) Perishable Goods : Goods which are subject to speedy decay and spoilage, e.g., live animals, fresh or frozen meat, fish, fruits and vegetables, flowers, dairy products, human plasma, etc.\n- (c) Hazardous Goods : Goods that represent a potential safety risk, e.g., radioactive materials, liquid gas, explosives, caustic substances, etc.\n- (d) Bulk : (1) A homogeneous shipment of one commodity that is loose (not individually packaged) or in mass (indefinite shape) and generally must be shovelled, blown, pumped, scooped or forked in handling, e.g., sand, lumber, poles, coal, gravel, salt, scrap, cement, fertilizer, etc. (2) Goods that would otherwise qualify under (d) (1), but are unitized by bagging, boxing, palletizing, strapping, spooling, etc.\n- (e) Precious Goods : Goods which, for security reasons, require quick release when they arrive in Canada, e.g., gold ingots, diamonds, original works of art, etc.\n- (f) Parts : Parts required for the repair of vehicles, aircraft, watercraft, machinery and other equipment, e.g., parts for automobiles, computers, agricultural equipment, etc. Extended release privileges will apply only in cases where delays in release would cause financial hardships, and will not apply to normal importations of inventory stock or production parts.\n- (g) Aircraft, Vehicle and Vessel Emergency Repairs : Repairs which resulted from an unforeseen contingency that occurred outside of Canada and were necessary to enable the safe return of the conveyance to Canada.\n- (h) Special : (1) Reusable containers, racks, bins, pallets, etc., eligible for entry under classification numbers 9813.00.00.10 and 9814.00.00.10. (2) Production and Service goods imported by General Motors of Canada Limited, Ford Motor Company of Canada Limited, and Chrysler Canada Limited. (3) Alcoholic beverages imported by provincial liquor control boards.", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-2-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-2-1", + "marginal_note": "References", + "part": "Special Services", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Act , paragraphs 164(1)(i), section 166 and 167\nRelated D memoranda\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D8-1-2: International Events and Convention Services Program ( IECSP )\nSuperseded memoranda D\nD1-2-1, dated January 1, 1988\nIssuing Office\nLicensing, Export and Accounting Policy Division", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D1-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-2-1-eng.html" + }, + { + "id": "dmemo-D1-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-3-1", + "marginal_note": "Legislation", + "part": "Fees for Information and Records", + "division": "", + "heading": "", + "text": "Regulations Prescribing the Circumstances in Which Fees may be Charged for Making or Certifying Copies of Records Pursuant to Section 107 of the Customs Act and the amount of Such Fees\nShort Title\n1. These Regulations may be cited as the Fees for Records Regulations.\nInterpretation\n2. In these Regulations,\n\"Act\" means the Customs Act (Loi); \"Record\" means any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device.\nApplication\n3. The fees referred to in sections 4 and 5 are the fees payable by persons from whom any record is obtained for the purposes of the Act, or on behalf of whom any record is given to an officer for the purposes of the Act, and for whom a service referred to in those sections is provided by an officer under section 107 of the Act.\nFees\n4.(1) A person referred to in section 3 who requests that a copy of a record be made shall pay\n- (a) an application fee of $5.00 at the time the request is made; and\n- (b) where applicable, a fee for reproduction of a record or part thereof to be calculated in accordance with the following: (i) for photocopying a page, $0.20 per page, (ii) for microfiche duplication (non-silver), $0.40 per fiche, (iii) for 16 mm microfilm duplication (non-silver), $12.00 per 30.5 m roll, (iv) for 35 mm microfilm duplication (non-silver), $14.00 per 30.5 m roll, (v) for microform to paper duplication, $0.25 per page, and (vi) for magnetic tape-to-tape duplication, $25.00 per 731.5 m reel.\n(2) Where the record in respect of which a request is made pursuant to subsection (1) is a non-computerized record, an officer may require, in addition to the application fee prescribed by paragraph (1) (a) , payment of a fee in the amount of $2.50 per person for each quarter hour in excess of five hours that is spent by the person on searching for the record and on preparation.\n(3) Where a copy of the record in respect of which a request is made pursuant to subsection (1) is produced from a machine readable record, an officer may require, in addition to any other fees prescribed in this section, payment of a fee for the cost of production and programming calculated in accordance with the following:\n- (a) $16.50 per minute for the cost of the central processor and all locally attached devices; and\n- (b) $5.00 per person for each quarter hour that is spent by that person on programming a computer.\n5. A person referred to in section 3 who requests that a record be certified shall pay an application fee of $5.00 unless that person has paid an application fee pursuant to paragraph 4(1) (a) .", + "history": "", + "last_amended": "2012-08-14", + "current_to": "2012-08-14", + "citation": "Memorandum D1-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html" + }, + { + "id": "dmemo-D1-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-3-1", + "marginal_note": "Guidelines and General Information", + "part": "Fees for Information and Records", + "division": "", + "heading": "", + "text": "Principles\n1. In no case will a person other than the importer, exporter, or authorized agent be provided with copies of customs records or be allowed to inspect records on file with Canada Border Services Agency ( CBSA ).\n2. A broker will not be permitted to inspect a record, or obtain copies of a record, which they did not prepare or file with the CBSA in the first instance, without the prior written consent of the importer or exporter. An importer, exporter, broker, or authorized agent will not, under any circumstance, be provided with copies of customs records that were not submitted as part of the original accounting, exporting, or adjustment package.\n3. A transportation company will only be allowed access to transportation records in cases where it is the recognized carrier on record. Transportation companies are not exempted from payment of fees, irrespective of the fact that the copies are for their official use.\nProcedures\n4. Applications for inspection, reproduction, or certification of customs records are to be made in writing to the CBSA and two copies provided in order to meet records and reproduction control requirements.\n5. Goods and Services Tax ( GST ) or Harmonized Sales Tax ( HST ) will apply on all requests for search, reproduction, and certification of records. For requests presented in the provinces of Nova Scotia, New Brunswick, and Newfoundland, HST will be applicable instead of GST.\n6. All requests must be accompanied by the $5.00 application fee and the appropriate GST or HST, in Canadian funds, prior to any search, reproduction, or certification of records taking place.\n7. Immediately upon receipt, letters of request are to be date stamped and numbered consecutively from a series maintained exclusively for that purpose, beginning with number 1 and each fiscal year.\n8. If the record is not on file, the application shall be noted accordingly, one copy placed on the closed file and the remaining copy returned to the applicant indicating that no responsive records were on file. In such cases, the $5.00 application fee and the appropriate GST or HST will not be refunded. If the record is on file, the package will be reviewed and only the records originally presented to the CBSA will be photocopied and provided to the applicant.\n9. Form K23, Invoice , will be the invoice of the fees assessed and shall bear reference to the application number. Form K21, Cash Receipt , will be the receipt for the monies paid.\n10. If domestic goods delivered as ships' stores are subject to a GST or HST refund, the vendor is entitled to an extra copy of form K36A, Ship's Stores Declaration and Clearance Certificate , without charge, at the time of execution. If subsequent requests for copies are received, the applicable fees for search, inspection, reproduction, or certification will be assessed.\nForm C10, Landing Certificate\n11. Form C10, Landing Certificate , whether an original or a copy, is regarded as a complete record. The application fee will be charged regardless of whether they are certified at the time the reporting or accounting record is presented or on a subsequent date. Persons requesting landing certificates should provide the following minimum information:\n- (a) name of Canadian importer;\n- (b) date of invoice and value of goods;\n- (c) description of the goods; and\n- (d) approximate date of importation into Canada.\n12. Under normal circumstances, landing certificates are to be issued when the goods are imported for consumption. However, they may be issued for goods accounted for and delivered to warehouse by provincial liquor control authorities in order that they may comply with the bonding requirements of United States customs. A landing certificate may be supplied only to the exporter, importer, or an authorized agent.\n13. If an exporter requesting a landing certificate provides a copy of the invoice which can be compared with the office copy, such invoice is to be validated at no additional charge.\n14. While landing certificate forms are primarily of interest to countries which request issuance and are usually supplied by those countries, the CBSA provides Form C10, which is available on request, to importers in cases where forms are not supplied.\nMiscellaneous\n15. If an applicant has sought and inspected a record for the purpose of noting pertinent data in order to prepare a copy for subsequent certification, a second application fee shall not be levied, provided the record for certification is presented before the close of business of the same day.\n16. When accommodating requests for certification of copies, care must be taken to ensure that they are, in fact, true copies of the records on file with the CBSA.\nFees\n17. Information on the method of calculating fees is provided in Appendix A to this memorandum.\nExceptions\n18. Fees for search, inspection, reproduction, and certification of customs invoices and accounting records will not be assessed when such records are required to effect release of goods which were fully duty paid at one customs office but which subsequently arrived at another customs office.\n19. The Fees for Records Regulations are not applicable in respect of copies of records prepared for use by any office, division, or branch of the CBSA.\n20. Public requests for information derived from official sources must be addressed as follows:\nCanada Border Services Agency 410 Laurier Avenue West, 11 th floor Ottawa ON K1A 0L8\nAttention: Access to Information and Privacy ( ATIP ) Coordinator", + "history": "", + "last_amended": "2012-08-14", + "current_to": "2012-08-14", + "citation": "Memorandum D1-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html" + }, + { + "id": "dmemo-D1-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-3-1", + "marginal_note": "Appendix A", + "part": "Fees for Information and Records", + "division": "", + "heading": "", + "text": "Information for Calculating Fees\n1. Fees will be charged as specified in sections 4 and 5 of the Regulations contained in this Memorandum.\n2. The following are examples of charges in specific situations:\nExample 1:\nIf the applicant asks the CBSA to prepare certified or uncertified copies of an accounting record, an invoice, and a cargo control record, totaling 30 pages, the charges will be:\nApplication fee $ 5.00 Reproduction (30 pages at $0.20) $ 6.00 Sub-total $ 11.00 Plus GST at 5% for a total of $ 11.55 or HST at 13% for a total of $ 12.43\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.\nExample 2:\nIf an applicant asks the CBSA to prepare certified or uncertified copies of three non-computerized records totaling 200 pages, that necessitates six hours search by one employee, the charges will be:\nApplication fee $ 5.00 Search in excess of 5 hours (4 quarter hours at $2.50 per quarter hour) $10.00 Reproduction (200 pages at $0.20) $40.00 Sub-total $55.00 Plus GST at 5% for a total of $57.75 or HST at 13% for a total of $62.15\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.\nExample 3:\nIf an applicant asks the CBSA to prepare certified or uncertified copies of records totaling 100 pages from machine readable records that necessitates a half hour of programming by one employee and 10 minutes of processor time, the charges will be:\nApplication fee $ 5.00 Programming (2 quarter hours at $5.00 per quarter hour) $ 10.00 Processing (10 minutes at $16.50 per minute) $165.00 Sub-total $180.00 Plus GST at 5% for a total of $189.00 or HST at 13% for a total of $203.40\nNote: GST is applicable to all provinces except Nova Scotia, New Brunswick, and Newfoundland. For these provinces, HST will apply.", + "history": "", + "last_amended": "2012-08-14", + "current_to": "2012-08-14", + "citation": "Memorandum D1-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html" + }, + { + "id": "dmemo-D1-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-3-1", + "marginal_note": "References", + "part": "Fees for Information and Records", + "division": "", + "heading": "", + "text": "Issuing office: Strategy and Coordination Branch Headquarters file: 7635-3 Legislative references: Customs Act , section 107 Other references: n/a Superseded memorandum D: D1-3-1, March 27, 1997", + "history": "", + "last_amended": "2012-08-14", + "current_to": "2012-08-14", + "citation": "Memorandum D1-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-3-1-eng.html" + }, + { + "id": "dmemo-D1-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-4-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "CBSA Invoice Requirements", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 1, 2013\nThis document is also available in PDF (131 Kb) [ help with PDF files ]\nIn Brief\n1. The increase in the Low Value Shipment (LVS) threshold has been reflected. 2. The name of the issuing office has been updated.\nThis memorandum explains the CBSA invoice requirements for commercial goods imported into Canada.\nLegislation\nFor the Regulations governing the guidelines and general information contained in this memorandum, refer to the Accounting for Imported Goods and Payment of Duties Regulations available on the Department of Justice Canada Web site at: http://laws.justice.gc.ca .\nGuidelines and General Information\n1. This memorandum outlines the invoice requirements for Customs Automated Data Exchange (CADEX) participants to present as part of the interim accounting documents for release on minimum documentation (RMD). Non-participants must meet these requirements at the time of final accounting as explained in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods , and Memorandum D17-1-1 , Documentation Requirements for Commercial Shipments .\n2. For all commercial shipments entering Canada, except those described in paragraph 4, the Canada Border Services Agency (CBSA) requires, in English or French, one of the following:\n- (a) a commercial invoice prepared by any means (typed, handwritten, or computer prepared) giving all the information listed in Appendix A;\n- (b) a commercial invoice prepared by any means indicating the buyer and seller of the goods, the price paid or payable, and an accurate description including the quantity of goods in the shipment, together with a Canada Customs Invoice , Form CI1, giving the remaining information listed in Appendix A; or\n- (c) a fully completed Form CI1 (a sample is shown in Appendix B).\n3. Other than described in paragraph 2 (b) , the exporter, importer or owner, or their agent can add the information required in field 6, and in fields 23 to 25 of the commercial invoice (see Appendix A).\n4. Commercial invoices or other documents validating the information provided on the invoices can be used to support the declared value of commercial goods entering Canada if:\n- (a) the value for duty is not exceeding CAD$2,500;\n- (b) the value of Canadian goods being returned has been increased, but is not exceeding CAD$2,500;\n- (c) the goods qualify for unconditional duty-free entry (not including cases where entry is contingent on end use) regardless of the selling price. Goods subject to duty at specific times of the year cannot be considered unconditionally exempt; or\n- (d) the goods qualify for the benefit of classification No. 9810.00.00.00 in the schedule to the Customs Tariff .\n5. The CBSA is responsible for verifying the accuracy of the data submitted and, if necessary, to begin enforcement and investigative activities. To do this, the CBSA needs to review all relevant documentation. The availability of the documentation at the time of final accounting may significantly affect the nature and extent of the verification, enforcement, and investigative activities undertaken by the CBSA.\n6. Although the CBSA is willing to accept importer or owner prepared documentation to assist in obtaining release of commercial shipments, supporting evidence may be necessary. The commercial invoice is the main document the CBSA relies on to provide this evidence.\n7. The importer or owner, or agent is allowed seven days from the date of the request to provide the required supporting documentation to the CBSA. This time period may be extended at the discretion of the Regional Trade Director of the CBSA office in the region making the request.\n8. When an importer or owner, or agent has submitted inaccurate information or has failed to provide supporting documentation as requested, the CBSA may withhold release pending receipt of supporting documentation. On such occasions, the CBSA normally requires that the exporter or agent prepare a commercial invoice or Form CI1 before authorizing release.\n9. The CBSA will not review or approve commercial invoices or privately printed customs invoices. It is the responsibility of the importer or owner to ensure that all the information listed in Appendix A is provided to the CBSA at the time of final accounting (or interim accounting in the case of CADEX participants).\n10. The CBSA requires two copies of the non-warehouse documents and three copies of the warehouse documents. The importer or owner also requires one copy for his or her records. (For CADEX participants, the CBSA requires three copies of the non-warehouse invoice documents).\n11. Form CI1, Canada Customs Invoice , is available at CBSA offices or on our site at www.cbsa.gc.ca .", + "history": "", + "last_amended": "2013-03-01", + "current_to": "2013-03-01", + "citation": "Memorandum D1-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html" + }, + { + "id": "dmemo-D1-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-4-1", + "marginal_note": "Appendix A", + "part": "CBSA Invoice Requirements", + "division": "", + "heading": "", + "text": "Instructions on How to Complete the Canada Customs Invoice or a Commercial Invoice\nBelow is a brief description of how to complete each required field on Form CI1, Canada Customs Invoice , or a commercial invoice. The field name as shown on Form CI1 is in bold face, with similar commercial terms in parenthesis for certain fields.\nField Description 1 Vendor - (seller, sold by, remit to, consignor, shipper) – Indicate the complete name, including the company name if applicable, and address (street, city, location) of: (a) the party selling the goods to the purchaser; and/or (b) the party consigning the goods to Canada. 2 Date of direct shipment to Canada - Indicate the date the goods began their continuous journey to Canada. 3 Other references - Use to record other useful information (e.g., the commercial invoice number, the purchaser's order number). 4 Consignee - The name and address of the party to which the goods are being “shipped to” as shown on the commercial sales contract (i.e. commercial invoice, bill of sale, or other sales contract). 5 Purchaser's name and address - (sold to, buyer) – The last known entity to whom the merchandise is sold leased or otherwise transacted. 6 Country of transhipment - The country through which the goods were shipped in transit to Canada under customs control. 7 Country of origin of goods - The country of origin of invoiced goods is the country in which the goods have been grown, produced, or manufactured according to criteria laid down for the application of the Customs Tariff or quantitative restrictions, or any measure related to trade. Each manufactured article on the invoice must have been significantly transformed in the country specified as the country of origin to its present form ready for export to Canada. Certain operations such as packaging, splitting, and sorting may not be considered as sufficient operations to confer origin. Note : The origin of goods as applied to the assignment of tariff treatment is dealt with in Memorandum D11-4-2 , Proof of Origin . 8 Transportation: Give mode and place of direct shipment to Canada - Indicate the mode of transportation and the place from which the goods began their uninterrupted journey to Canada. 9 Conditions of sale and terms of payment -Describe the terms and the conditions agreed upon by the vendor and the purchaser. 10 Currency of settlement - Indicate the currency in which the vendor's demand for payment is made. 11 Number of packages - Indicate the number of packages. 12 Specification of commodities - The following information must be provided: (a) Kind of packages - Indicate the kind of packages (e.g., cases, cartons). (b) Marks and numbers - Indicate the descriptive marks and numbers imprinted on the packaged goods. The marks and numbers must be legibly placed on the outside of all packaged goods if possible. However, the following classes of shipments do not require marks and numbers: (1) shipments forwarded by parcel post; (2) goods shipped in bulk, that are not packaged, but merely wire-bound, tagged, or fastened together in lots. However, the number of pieces, bundles, bushels, etc., must be shown on the invoice; and (3) agricultural equipment and machinery, or machinery parts, when shipped loose. However, when in packages, the invoices must show the numbers and descriptions of same. (c) General description and characteristics - Give, in general terms, a description of the merchandise (e.g., textiles, auto parts, live goldfish, fresh Chilean seabass) and show a proper identifying description in commercial terms (i.e., style or code numbers, size, and dimensions) as known in the country of production or exportation. For plants and animals and their products and derivatives, also indicate the scientific name of each species (e.g., Carassius auratus , Dissostichus eleginoides ). The condition of the goods, if other than new, must be given on the invoice, and, if applicable, the following information shown: (1) other than prime quality goods; (2) remnants; (3) job lots; (4) close-outs; (5) discontinued lines; (6) obsolete goods; and (7) used goods. 13 Quantity - Indicate the quantity of each item included in the description field in the appropriate unit of measure. 14 Unit price - (price per article, item amount) – Provide a value in the currency of settlement (as defined under Field 10) for each item described in the description field. 15 Total - Indicate the price paid or payable in the currency of settlement (as defined under Field 10) for the number of items recorded in the quantity field when they were sold by the vendor to the purchaser. Where there is no price paid or payable for the items recorded in the description field, N/A should be indicated. 16 Total weight - Show both net and gross weight. 17 Invoice total - (total value, pay this amount) – The total price paid or payable for goods described on the invoice or on the continuation sheet if used. 18 Self-Explanatory. 19 Exporter's name and address - Indicate the name and address of the person or organization shipping the goods to the consignee/purchaser. 20 Originator - Where the invoice is completed on behalf of a company, the company's name and address must be indicated. The name of the person completing the invoice may also be indicated. Invoices completed on behalf of individuals must indicate the name and address of the person completing the invoice. This field may be left blank if this information is provided elsewhere on the invoice. 21 CBSA ruling - Give the number and date of any CBSA ruling applicable to the shipment. 22-25 Indicate the currency used when Field 23 or 24 is applicable. The actual completion of Fields 22 to 25 is self-explanatory with the exception of export packing. The amount of export packing must be indicated if additional packing was required solely for the overseas transportation of goods. Detailed information on the remaining sub-components of these fields can be found in Memorandum D13-4-7 , Adjustments to the Price Paid or Payable (Customs Act, Section 48).", + "history": "", + "last_amended": "2013-03-01", + "current_to": "2013-03-01", + "citation": "Memorandum D1-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html" + }, + { + "id": "dmemo-D1-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-4-1", + "marginal_note": "Appendix B", + "part": "CBSA Invoice Requirements", + "division": "", + "heading": "", + "text": "Form CI1, Canada Customs Invoice , page 1 of 1", + "history": "", + "last_amended": "2013-03-01", + "current_to": "2013-03-01", + "citation": "Memorandum D1-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html" + }, + { + "id": "dmemo-D1-4-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-4-1", + "marginal_note": "References", + "part": "CBSA Invoice Requirements", + "division": "", + "heading": "", + "text": "Issuing office Assessment Unit Trade Policy Division Trade Programs Directorate Programs Branch Headquarters file 7600-6 Legislative references Customs Tariff , chapter 98 Other references D11-4-2 , D13-4-7 , D17-1-1 , D17-1-5 Superseded memorandum D: D1-4-1, January 6, 2012", + "history": "", + "last_amended": "2013-03-01", + "current_to": "2013-03-01", + "citation": "Memorandum D1-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-4-1-eng.html" + }, + { + "id": "dmemo-D1-6-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-6-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods Key content: This memorandum explains the policy of the Canada Border Services Agency (CBSA) regarding persons who wish to import commercial goods under Section 32 of the Customs Act , as the agent of another person. Keywords: CARM, accounting, commercial goods, importer, payment, program, revenue.", + "history": "", + "last_amended": "2025-12-18", + "current_to": "2025-12-18", + "citation": "Memorandum D1-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html" + }, + { + "id": "dmemo-D1-6-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-6-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines References Contact us", + "history": "", + "last_amended": "2025-12-18", + "current_to": "2025-12-18", + "citation": "Memorandum D1-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html" + }, + { + "id": "dmemo-D1-6-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-6-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum was revised in order to incorporate changes due to the implementation of the CBSA Assessment and Revenue Management (CARM) system.", + "history": "", + "last_amended": "2025-12-18", + "current_to": "2025-12-18", + "citation": "Memorandum D1-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html" + }, + { + "id": "dmemo-D1-6-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-6-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. A \"person\", according to the Customs Act , means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind.\n2. \"Agents\" are persons who are authorized to transact business with the CBSA on behalf of another person. The CBSA may refuse to transact business with the agent until the agent produces acceptable written authority.\n3. \"Commercial goods\" means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use.\n4. \"Casual basis\" refers to a one-time event or a non-habitual occurrence whereby a person is acting on behalf of the importer without benefit of any compensation, fee or charge. An example would be in circumstances where an importer was unable to be present for the release of the goods and a friend or family member accounts on their behalf with written authorization from the casual importer.\n5. Should a person choose to use the services of a licensed customs broker and that customs broker provides incorrect information or fails to remit monies received from the person to the CBSA, the person remains fully liable. This includes responsibility for payment of all duties, taxes, penalties, and interest owing, pursuant to any applicable legislation and regulations that may be amended.\nWritten Authority to Act as Agent for Commercial Goods Imported under Section 32 of the Customs Act\n6. Any person who proposes to transact business with the CBSA as the agent of another person is responsible for ensuring that the proper authority has been granted. The written authority is often referred to as an agency agreement or a power of attorney.\n7. The CBSA accepts any form of written authority that indicates the agent has been authorized to transact business on behalf of another person (usually the importer or owner), provided that it meets the requirements detailed in paragraph nine.\n8. In addition to the required written authority (such as the agency agreement or power of attorney), in the CARM Client Portal ( CCP ), importers must give their broker or agent permission to access their CCP account to submit transactions, pay duties/taxes, etc.\n9. The written authority must specify:\n- (a) the names of the person and the agent including their business numbers and addresses;\n- (b) a description of the type of business transactions being authorized, e.g. accounting and payment of duties on commercial goods imported under section 32 of the Customs Act ;\n- (c) whether the authority is continuous or for a specified period;\n- (d) whether the agent is authorized to appoint a sub-agent;\n- (e) the name, title and signature of the agent;\n- (f) the name, title and signature of the person on whose behalf the agent is acting; and\n- (g) the effective date.\n10. The CBSA does not accept an electronic check-off box as an acceptable substitute for a wet (ink on paper) signature for the purpose of an agency agreement.\n11. Facsimile copies of the written authority may be accepted.\n12. It is generally assumed that employees of the importer and employees of the authorized agent have the necessary authority to transact business on behalf of their employers. Should there be any doubt; the CBSA may refuse to transact business with that employee until satisfactory proof of authority has been provided.\n13. For the purpose of the Agents' Accounting for Imported Goods and Payment of Duties Regulations an employee of an importer can transact business, including accounting for goods and payment of duties on behalf of his or her employer without being considered an agent.\nCancellation of Authority to Act as Agent\n14. It is the responsibility of any person who wishes to cancel an authorization previously granted to an agent, to notify that agent accordingly. Unless specifically instructed otherwise, it shall be assumed that an agent retains the authority to finalize transactions that were initiated before the cancellation of the agency agreement. Additionally, the delegation of authority to the broker in the CCP must be removed or changed when an authorization is cancelled.\nFees\n15. The CBSA does not exercise control over the fees charged by agents to their clients. Such fees are a private matter between the two contracting parties.", + "history": "", + "last_amended": "2025-12-18", + "current_to": "2025-12-18", + "citation": "Memorandum D1-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html" + }, + { + "id": "dmemo-D1-6-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-6-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Please consult the following resources for more information.\nApplicable legislation\n- Customs Act - Section 32\n- Agents' Accounting for Imported Goods and Payment of Duties Regulations\nSuperseded D memoranda\nD1-6-1 dated January 28, 2016\nIssuing office\nLicensing Unit Regulatory Trade Programs Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-12-18", + "current_to": "2025-12-18", + "citation": "Memorandum D1-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-6-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D1-7-1: Posting Security for Transacting Bonded Operations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum provides directives on acceptable forms of financial security including their \nsubmission, update, and termination for the participation in bonded revenue transactions with the Canada \nBorder Service Agency (CBSA). It applies to Trade Chain Partners (TCPs) and Financial Security \nProviders. This memorandum must be read in conjunction with other memorandums issued by the CBSA \nbonded programs, for which the financial security is provided. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \n Who can participate in bonded Transactions \n Accepted forms of Financial Security \no Written Security Agreement (e.g. Customs Bond) \no Other forms of Financial Security \no Deposits \n Accepted Financial Security Providers \n Acknowledgement of Financial Security \n Amendments to Financial Security \n Termination of Financial Security \n Reinstatement of Financial Security \n Demands against Financial Security \n Additional information \n Appendix A: Accepted Security Providers \n Appendix B: CBSA Contact information \n Appendix C: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n References \n Superseded memoranda D \n Issuing office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes in accordance to the new Financial Security \n(Electronic Means) Regulations. This memorandum outlines the general policies for posting a financial \nsecurity in the context of the Release 3 of the CBSA Assessment and Revenue Management (CARM). \nCARM introduces automation of the financial security business process and offers online self-service \ntools to the trade community in order to achieve optimal business interactions with the CBSA. \nDefinitions \nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA \nWritten Security Agreement (e.g. Customs Bond) ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "An agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff (contrat de garantie). In the \nCCP, the Written Security Agreement is referred to as “Non-Cash Bond”. \nDeposit (cash security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that \nis made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \nSecurity Provider \nThe entity who guarantees payment of amounts that the debtors owes under the Customs Act or the \nCustoms Tariff (fournisseur de garantie). In the CCP, the Security Provider is referred to as “surety \nprovider”. Refer to Appendix A: Security Provider Types. \nGuidelines and General Information \n1. The memoranda listed below outline specific policies and procedures for the posting of financial \nsecurity for bonded operations. Before making an application to transact a bonded operation, the \nappropriate memorandum should be consulted to clarify applicable requirements, levels of security, \ntype of financial security, and specific completion instructions. \nD1-2-1, Special Services \nD1-8-1, Licensing of Customs Brokers \nD3-1-1, Policy Respecting the Importation and Transportation of Goods \nD3-3-1, Forwarded and Consolidated Cargo – Import Movements \nD3-4-2, Highway Pre-arrival and Reporting Requirements \nD3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements \nD4-1-4, Customs Sufferance Warehouses \nD7-4-4, Customs Bonded Warehouses \nD8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nD8-1-2, International Events and Convention Services Program (IECSP) \nD8-1-4, Administrative Procedures Related to Form E29B, Temporary Admission Permit \nD17-1-1, Documentation Requirements for Commercial Shipments \nD17-1-3, Casual Importations \nD17-1-4, Release of Commercial Goods \nD17-1-5, Registration, Accounting and Payment for Commercial Goods \nD17-1-8, Release Prior to Payment Privilege \nD17-1-10, Coding of Customs Accounting Documents \nD17-2-1, Coding of Adjustment Request Forms \nD17-4-0, Courier Low Value Shipment Program ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "D17-5-2, Financial Security related to the Release Prior to Payment Privilege \n\nWho can participate in Bonded Transactions \n2. Any registered company, whether an individual, partnership or corporation may post security with the \nCBSA to participate in bonded revenue transactions. \nAccepted forms of Financial Security \nSecurity can be accepted in one of, or a combination of, the following forms: \nWritten Security Agreement \n3. A Written Security Agreement may be obtained from one or more accepted security providers \nreferenced in Appendix A: Accepted security providers. The Security Agreement can be submitted to \nCBSA either by: \n(a) The security provider via the Bond API connectivity, or \n(b) The importer via the CARM Client Portal (CCP), which must be validated by the security \nprovider. \nIn either case, the electronic data elements required by CARM are as follows: \n(a) Guarantor/Security Provider Name \n(b) Financial Security Number \n(c) CBSA Program \n(d) Program Account Number \n(e) Financial Security Amount \n(f) Release Prior to Payment (RPP) security (This field exists via CCP only. Select “Yes” if \napplying for the RPP privilege) \n(g) Legislative Authority \n(h) Validity Period (From/To) \n\n4. The security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \nOther forms of Financial Security \n5. In exceptional circumstances only, other forms of financial security may be accepted. These \ncircumstances are determined as: \n\n(a) Infrastructure is inadequate or incompatible with the electronic system specified by the \nMinister; \n(b) A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n(c) It is impracticable for a debtor, due to circumstances outside of their control, to give security \nin the electronic system specified by the Minister. \nAccepted non-electronic forms of financial security are as follows: \n5.1. Certified cheques and money orders: These forms are to be used by the CBSA to create \ndeposits in CARM. These deposits can be monitored by the client via the CCP. \n\n5.2. Security Agreement in paper format: \n5.2.1. Subject to section 5 above, the CBSA may accept a security agreement in paper format \nissued by either of the entities referenced in Appendix A: Accepted security providers. \n5.2.2. The security agreement must adhere to a prescribed format, as contained in the applicable \nmemorandum listed in section 1, which should define its purpose, amount, terms and \nprovisions. \n5.2.3. For the debtor on the Security Agreement in paper format, the CBSA requires the signature \nof the Owner, President, Chief Executive Officer (CEO), Executive Director or a similar highest \nranking official authorized to sign on behalf of the company. If an official other than those ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "aforementioned is signing on behalf of the company, a certified copy of the by-laws \nauthorizing that official to sign on behalf of the company shall be required and the signature of \na witness shall also be necessary. There is no requirement for the witness for the debtor to be \na notary or a commissioner of oaths. When the security depositor is a single proprietorship or \npartnership, the CBSA requires the signature(s) of the proprietor or each of the partners on \nthe security agreement. \n5.2.4. The agreement requires the signature of a representative authorized to sign for the financial \nsecurity provider and where possible shall bear their corporate seal; otherwise, the signature \nof a representative authorized to sign for the security provider shall be witnessed (signed and \nsealed) by a notary public, a lawyer or a commissioner of oaths. \n\nTo submit other non-electronic forms of financial security, importers are to communicate with the CBSA \naccording to their respective bonded program as shown in Appendix B: CBSA contact information. \nDeposit \n6. A deposit can be created via the CCP by using one of the accepted electronic methods of payment in \naccordance with Memorandum D17-5-1 - Payment of duties and taxes on imported commercial goods \nAccepted Financial Security Providers \n7. Financial security agreement can be accepted from one of the following: \n(a) company or society that, by an order of the Superintendent of Financial Institutions made \nunder subsection 53(1) of the Insurance Companies Act, is approved to commence and carry \non the fidelity or surety class of insurance business in Canada; \n(b) an entity that is licensed or otherwise authorized under the laws of a province to carry on the \nfidelity or surety class of insurance business in that province; \n(c) a member of the Canadian Payments Association referred to in section 4 of the Canadian \nPayments Act; \n(d) a corporation that accepts deposits insured by the Canada Deposit Insurance Corporation or \nthe Autorité des marchés financiers to the maximum permitted by the statutes under which \nthose institutions were established; \n(e) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(f) a corporation that accepts deposits from the public, if repayment of the deposits is guaranteed \nby His Majesty in right of a province. \nAcknowledgement of Financial Security \n8. An electronic financial security acknowledgement will be issued when the security acceptance process \nis completed on the CCP. \nAmendments of Financial Security \n9. The TCP may mandate the security provider to update or modify certain financial security information. \nUpdates and modifications that can be done to the financial security are as follows: \nUpdating a Written Security Agreement \n9.1. The security provider can update the following information via the CCP or through the API \nconnection: \n(a) The Financial Security amount; \n(b) Validity period (security agreement end date only). \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "For all other changes, the Written Security Agreement must be cancelled and replaced by a new one. \nUpdating Security Agreement in paper format \n9.2. When a company changes its legal name, a rider or endorsement is to be obtained from the \nsecurity provider and sent along with the copy of the relevant legal articles of name \nchange/amalgamation, to the CBSA as per contact information referenced in Appendix B: CBSA \ncontact information. \n9.2.1 The terms and conditions of a paper security agreement can be altered by the security \nprovider with a rider, endorsement or amendment. This document is to indicate: \n(a) the name of the security provider; \n(b) the Financial Security number; \n(c) the principal; \n(d) the Financial Security amount; \n(e) the type of activity secured; \n(f) the purpose (i.e. increase or decrease the amount secured, change of name, etc.); \n(g) the Certificate of a Name Change or Amended Articles of Incorporation issued by the \nprovincial or federal authority that approved the change in name, if applicable; and, \n(h) the effective date of the rider, endorsement or amendment. \nNote: The signature requirements for riders, endorsements and amendments are the same as the \noriginal Financial Security. \n\nTermination of Financial Security \n10. Written Security Agreement: when a termination is required, a termination notice may be submitted \nto the CBSA in accordance with the Financial Security (Electronic Means) Regulations. The TCP must \ncoordinate with the security provider to submit a termination notice via CCP. \n10.1. The security is deemed terminated only thirty (30) days after the receipt of the termination \nnotice. \n10.2. The CBSA will acknowledge receipt of termination of the security agreement indicating the \neffective date of termination. The CBSA may submit notice(s) of demand within one (1) year after \nthe date of the security termination. Such demands will only be made for debts incurred prior to \nthe termination date of the security agreement. \n10.3. The terminated security agreement will remain available on the CARM system for future \nreference and audit purposes. \n11. Security Agreement in paper format: Any security agreement provided in paper format may be \nterminated by the financial security provider via API or by mailing a written notice to the CBSA in \naccordance with the contact information provided in Appendix B: CBSA Contact information. This \nnotice must indicate the name of the debtor, the type of activity secured, the Financial Security number \nand amount. \n11.1. The Security Agreement in paper format will be terminated 30 days from the date of receipt of \nthe notice. The CBSA will acknowledge receipt of termination indicating its effective date. The \nsecurity will be held for a maximum of one year after it is terminated. \n11.2. The terminated security agreement will be retained on file by the CBSA for future reference and ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "audit purposes, except if the security agreement is tendered under the anti-dumping regulations of \nthe SIMA. In such cases, a photocopy of the security agreement is retained on file and the original \nis returned to the depositor. \n12. Deposits: when the deposit is no longer required (e.g. withdrawal from RPP privilege or posting other \nforms of financial security) a refund can be issued as a credit to the client’s account. The credit may be \nused to offset other debts on the account or disbursed back to the client. \nReinstatement of Financial Security \n13. Written security agreement: the TCP or the security provider must post a new security via the CCP \nin accordance with section 3 of this memorandum. \n14. Security Agreement in paper format: to reinstate a security agreement that was provided in paper \nformat, the security provider is to forward a reinstatement notice to the CBSA as per contact \ninformation referenced in Appendix B: CBSA contact information. The notice is to indicate the \nfollowing: \n“That, notwithstanding having terminated security agreement No. ( ), on \n(date), it is the company’s intention to again act as a financial security \nprovider for (name of client) and reinstate the terms and conditions of the \nsecurity agreement in the amount of ($ ) in its entirety. This reinstatement \nbecomes effective as of (date).” \nThe date on which the reinstatement becomes effective must be at least one day prior to the termination \ndate. The original reinstatement notice must be received by the CBSA as per contact information referred \nto in Appendix B: CBSA contact information prior to the termination date. The CBSA will send an \nacknowledgement to the security provider and to the TCP confirming that the Financial Security remains \nin force. \n15. Deposits: The TCP shall make a new request for a deposit via the CCP and provide a deposit in \naccordance with section 6 of this memorandum. \nDemands against Financial Security \n16. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable legislation and/or regulation. The demand process will be initiated after \nreasonable attempts have been made to collect from the debtor, or when the debtor has filed a \nbankruptcy or bankruptcy protection. \n17. For demands on security agreements (Electronic or in paper format), the CBSA shall enforce the \nterms and conditions of the security agreement and will send the security provider a notice of demand \nfor payment of a debt that has been incurred by the debtor. \n18. For demands on other forms of security i.e. certified cheque or money orders, the CBSA shall withhold \na sufficient portion or the totality of the security to cover the amount owing. \n\nAdditional Information \n19. It is the responsibility of the debtor posting financial security to update their contact information via the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "CCP, or to notify the CBSA of any changes to their address or contact information when they are not \nregistered in the portal. \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A: Accepted Security providers \nWritten Security Agreements can be accepted from one of the following: \n\n Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n A member of Payments Canada listed at: \n\no Payments Canada Members \n\n Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: CBSA contact information \nPlease contact the CBSA at the below stated mail addresses if you wish to provide information related to \nyour financial security: \n(a) For Importation accounts RPP financial security: \n\nCanada Border Services Agency \nattention: Financial Security Unit \nGround Floor, Room 1018 \n333 North River Road, Place Vanier, Tower A \nOttawa, Ontario \nK1A 0L8 \n\n(b) For Carriers accounts: \n\nCanada Border Services Agency \nattention: Commercial Operations Integrated Support \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\n(c) for all other programs: \n\nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario \nK1A 0L8 \n\nAppendix C: Comparison of terminology between the Financial \nSecurity (Electronic Means) Regulations and the CCP \n\nTerminology used in the new Financial Security (electronic means) \nRegulations and D-memos \nTerminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-7-1-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-7-1", + "marginal_note": "Posting Security for Transacting Bonded Operations (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Deposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n Canadian Payments Act \n Customs Act \n Excise Act \n Excise Act, 2001 \n Excise Tax Act \n Financial Administration Act \n Income Tax Act \n Special Import Measures Act \nSuperseded memoranda D \nD1-7-1 dated October 7, 2008 \nIssuing office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D1-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-7-1-eng.html" + }, + { + "id": "dmemo-D1-8-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Licensed customs brokers and customs broker applicants\nKey content: Outlines the procedures to be followed by an individual, partnership, or corporation applying for a customs broker licence and the conditions under which licensed customs brokers must operate\nKeywords: CARM, customs broker, national licensing, accounting, payment, program", + "history": "", + "last_amended": "2026-02-11", + "current_to": "2026-02-11", + "citation": "Memorandum D1-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html" + }, + { + "id": "dmemo-D1-8-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Qualifications General Qualified Officer Loss of Status Absence of a Designated Qualified Officer Licensing Procedures Application Citizenship Security Processing of Applications Approval of Application Rejection of Application Licence Fees Licence Renewal Conduct of Business Licence Authorization Business Office Importer Receipts Records Surrender of Licence Licence Changes Notification of Changes Change of Ownership Amalgamation Change of Name Change of Qualified Officer Change of Directors Change of Partners Change of Address Suspension or Cancellation Brokerage Fees Additional Information References Contact us", + "history": "", + "last_amended": "2026-02-11", + "current_to": "2026-02-11", + "citation": "Memorandum D1-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html" + }, + { + "id": "dmemo-D1-8-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- Incorporate changes due to the implementation of CBSA Assessment and Revenue Management (CARM) system; and\n- Reflect the transition to a national licensing model. One single licence can now be used to transact business at all customs offices across Canada.\n- Include the new application requirement of a certified criminal record check with fingerprinting, which may come from your local police force or a third party certified by the RCMP.\n- Reflect the elimination of the CBSA requirement to perform a site inspection prior to the issuance of a licence. In its place, an attestation signed (i.e. affirmed in Box 72 of the CARM enrolment form) by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received will now be required. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met.", + "history": "", + "last_amended": "2026-02-11", + "current_to": "2026-02-11", + "citation": "Memorandum D1-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html" + }, + { + "id": "dmemo-D1-8-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "“Act”\nmeans the Customs Act .\n“Applicant”\nmeans a person who applies for a licence.\n“CBSA Assessment and Revenue Management (CARM)”\nis a duty and tax collection system developed to modernize and streamline the process of importing goods into Canada.\n“CARM Client Portal (CCP)”\nserves as the primary hub for trade chain partners to interact with the CBSA relating to the importation of goods into Canada.\n“Licence”\nmeans a licence to operate a place as a customs broker as provided for in section 9 of the Customs Act .\n“Licensee”\nmeans a person to whom a customs broker licence has been issued.\nGuidelines 1. A customs broker is an individual, partnership, or corporation that acts as an agent to transact business with the Canada Border Services Agency (CBSA) on behalf of the owner or importer of goods. 2. While for most purposes, any agent may represent a client when transacting business with the CBSA, only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. 3. Customs broker licences are issued under Section 9 of the Customs Act . The requirements to obtain and hold a customs broker licence are detailed in the Customs Brokers Licensing Regulations , hereinafter referred to as the Regulations. Qualifications General 4. A customs broker licence can be granted to an individual, a corporation, or a partnership of individuals or corporations. 5. An individual applying for a custom broker licence has to be a citizen or permanent resident of Canada who is of good character, who is at least 18 years of age, who has the financial resources to conduct business in a responsible manner; and who has sufficient knowledge relating to imports and exports. 6. A corporation applying for a customs broker licence has to be incorporated in Canada, and a majority of directors have to be citizens or permanent residents of Canada. The corporation and all directors are to be of good character. The corporation has to have the financial resources to conduct business in a responsible manner, and at least one officer of the corporation has to be a qualified officer, as defined in the subsequent section “Qualified Officer”, and have sufficient knowledge relating to imports and exports. 7. In a partnership of individuals applying for a customs broker licence, each individual has to be a citizen or permanent resident of Canada who is of good character and who is at least 18 years of age. The partnership has to have the financial resources to conduct business in a responsible manner, and at least one partner has to be a qualified officer and have sufficient knowledge relating to imports and exports. 8. In a partnership composed of corporations applying for a customs broker licence, all corporations have to be incorporated in Canada with a majority of directors who are citizens or permanent residents of Canada. All corporations and all directors have to be of good character. All corporations have to have the financial resources to conduct business in a responsible manner. At least one officer of at least one of the corporations has to be a qualified officer and have sufficient knowledge relating to imports and exports. 9. All of the aforementioned reflects the requirements to be met in section 3 of the Regulations. Qualified Officer 10. Any individual or organization operating as a customs broker, whether a sole proprietorship, a corporation, or a partnership of individuals or corporations, has to have a qualified officer. If the licence is granted to a corporation or a partnership of corporations, the qualified officer has to be a partner, a director or an officer of the corporation. If the licence is granted to a partnership of individuals, the qualified officer has to be one of the partners. If the licence is granted to a sole proprietorship, the qualified officer has to be the owner of the unincorporated business granted the licence. 11. Individuals who are not an employee of a brokerage firm and wish to apply for a customs broker licence have twelve months from the date of the exam to submit an application. 12. The qualified officer is an individual who: a) has written and attained a grade of at least 60 per cent on the Customs Brokers Professional Examination which meets the requirement of sufficient knowledge relating to imports and exports set out in section 4 of the Regulations; b) has been appointed in the position as the qualified officer; and, c) may only work for one customs broker at a time. 13. For individuals to continue to meet the knowledge requirement of the Regulations, they have to be a partner, a director, or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible. Loss of Status 14. To remain eligible as a qualified officer, individuals have to work in the customs brokerage industry as a qualified officer or as an employee of a licensed customs broker. The maximum length of a break in service depends on when the break occurred: (a) if the break in service occurred prior to November 1986, any length is acceptable; (b) if the break in service occurred between November 1986 and April 2002, it cannot exceed six months; and, (c) if the break in service occurred after April 2002, it cannot exceed twelve months. 15. If an individual has forfeited eligibility due to a break in service, their status may be reacquired through successful completion of the Customs Broker's Professional Examination. For more information on the exam, please see Memorandum D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination . Absence of a Designated Qualified Officer 16. While it is not a licensing requirement that a qualified officer work full time, there should always be someone available as a replacement (i.e., Director) in their absence. 17. Absence of the designated qualified officer from a brokerage firm will be permitted in the following circumstances: a) For planned absences, such as vacation or maternity leave, the qualified officer may be absent for a period of up to four (4) weeks provided that a temporary replacement is appointed. Where such a replacement cannot be obtained, the Commercial Registration Unit (HQ) may approve an absence under the following conditions: (i) an acceptable explanation is submitted; (ii) the remaining staff in the broker's office are capable of dealing with the ongoing work; and, (iii) appropriate arrangements are made so that if a client of the broker is in need of advice, the qualified officer can be contacted. b) For unplanned absences, such as sudden illness or abrupt termination, with the permission of the Commercial Registration Unit (HQ), the office may operate without a designated qualified officer for a period up to ninety (90) calendar days. If the qualified officer has not been replaced at that time, the licence is subject to cancellation. Licensing Procedures Application 18. Prior to the application of a customs broker licence, an applicant must first have a CARM client portal (CCP) user account. Once a CCP account has been created, the applicant can select the option to enroll in the Customs Broker program. 19. To submit a customs broker application, an applicant must download and complete the program enrolment form found on the CCP, obtain all required additional documentation, and upload and submit all components to the CCP. If the application submission is incomplete, the applicant will be notified, at which point the application can be amended to provide the missing information. 20. A complete application package includes: (a) a completed application Form L53 ; (b) a copy of the qualified officer certificate of qualification; (c) a completed Form L60, Customs Brokers Questionnaire , for the qualified officer and all partners and directors; (i) A certified criminal record check with fingerprinting from your local police station or police force of jurisdiction or an RCMP certified third party must be included with each L60 form for each qualified officer and all partners and directors (d) an attestation signed / affirmed by the qualified officer attesting that the broker’s business office meets regulatory requirements for signage, maintenance of independent books and records and that they will prominently display their broker licence or a copy thereof as soon as received. The CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. This attestation is signed/affirmed in Box 72 of the CARM enrolment form. (e) a copy of proof of Canadian citizenship or permanent residency of Canada for qualified officers and of directors; (f) articles of incorporation (except in the case of sole proprietorship) as outlined in s. 23 of this D-Memo; and, (g) upon successful completion and submission of the application; i) payment of the Customs Broker Licence fee (for the current fiscal year’s fee, please consult the website: Licensed customs brokers ); ii) security in the amount of CAD $50,000. Note: All fees for records checks and/or fingerprints are the responsibility of the applicant(s). Note: All partners and directors who are not Canadian citizens or permanent residents must still provide a certified criminal record check with fingerprinting. Instruction for certified criminal record checks with fingerprinting outside Canada that is certified by the RCMP can be found on the RCMP website . Note: All certified criminal record checks are valid for 6 months after issuance. 21. Once a complete application is approved, an invoice for the Customs Broker Licence fee is generated and posted to the applicant’s RM account in the CCP. The applicant must then post the required financial security and pay the Customs Broker Licence fee. Citizenship 22. As qualified officers and the majority of directors have to be Canadian citizens or permanent residents of Canada, proof of citizenship is required. For licensing purposes, acceptable proof would be a copy of one of the following: Canadian Citizens (a) birth certificate from a Canadian province or territory (issued under the Vital Statistics Act); (b) Canadian certificate of registration of birth abroad; (c) certified statement of live birth from a Canadian province or territory; (d) certificate of Canadian citizenship or certificate of naturalization (paper document or card, not commemorative issue); (e) certificate of Indian status (paper or plastic card); (f) registered Indian record (certified); or, (g) valid Canadian passport or Canadian passport expired for less than 5 months. Permanent Residents (a) Canadian immigration identification card; (b) confirmation of permanent residence (IMM 5292, 5688); (c) valid permanent resident card or a permanent resident card expired for less than 5 months; or, (d) record of landing (IMM 1000). 23. If the applicant is a corporation or a partnership of corporations, the following documentation also has to be provided upon submission of the application package: (a) a copy of the certificate of registration or incorporation for each corporation, proving that the firm is registered in Canada; and, (b) a resolution of the board of directors appointing the qualified officer and any Directors as an officer of the corporation. If the applicant is a partnership of corporations, this is required for only one of the partners. 24. The applicant may be requested to provide information, such as financial statements, to demonstrate sufficient financial resources to conduct business in a responsible manner. This information does not have to be submitted with the application, but may be requested at any time during the licensing process. 25. The completed application package, signed by the qualified officer, is to be submitted on the CCP. Acceptable forms of e-signature include scanned handwritten signatures, signatures from a pdf software’s “sign” function, or a local digital certificate signature. Security 26. A security deposit in the amount of CAD $50,000 is to be provided via the CCP in the final stages of the application. The CAD $50,000 security deposit is to protect the CBSA against loss while the licence is in effect. The CCP must be used to electronically post financial security. Memorandum D1-7-1, Posting Security for Transacting Bonded Operations outlines and explains general policies and procedures relating to the posting of security for participating in CBSA bonded transactions. 27. Financial security is accepted in CARM via one (1) of three (3) methods: (a) The applicant submits a non-cash bond via the CCP, and their surety provider accepts it; (b) The applicant makes a cash security request in the CCP; (c) The applicant's surety provider sends the non-cash bond via an Application Programming Interface (API) on behalf of the applicant and the bond is automatically accepted in CARM. For more information on CARM financial security please refer to CARM R2 Playbook section 14.0 Financial Security. Processing of Applications 28. Once an application package is complete, meaning that all the requirements of the Regulations are met, the application process takes approximately three months from the date of submission to the approval of a licence. 29. A departmental investigation will be conducted on the qualified officers, directors, and partners to establish the good character requirement. This investigation will examine criminal records, CBSA compliance history, credit history and personal and work references. The information provided on Form L60 will be used in this investigation along with the examination of a certified criminal record check with fingerprinting. All certified criminal record checks are valid for 6 months after issuance. Approval of Application 30. Upon the approval of the application, the applicant will be notified on the CCP of the results and will be granted an RM, a Customs Broker Licence number, and a transaction control number. A Customs Broker's Licence certificate will be provided to the applicant in the CCP as a downloadable PDF document. Rejection of Application 31. Should it be determined that any of the requirements of the Regulations have not been satisfied, the applicant will be informed through the CCP that the application has been rejected, specifying the unfulfilled requirement(s). The applicant may resubmit the application with new or additional information. Licence Fees 32. The annual fee for a customs broker licence is updated annually as issued under the Service Fees Act . Current fiscal year’s rates can be found by consulting the website Licensed customs brokers . 33. The licence fee is nonrefundable once an application has been processed; as well, fees will not be refunded when a customs broker ceases operations prior to the end of the licensing period. Licence Renewal 34. In accordance with sections 11 and 12 of the Regulations, a “Customs Broker Licence Renewal Fee Invoice” will be issued to all licensed customs brokers annually through the CCP. A licence, including a licence that has been renewed, expires on the 31st day of March in accordance with section 12 of the Regulations. 35. Payment of the invoice is to be made on the CCP. The CBSA will issue Form K23, Miscellaneous invoice , through the CCP for the fee, at which point the renewal fee can be paid via the CCP. Conduct of Business Licence Authorization 36. A successful application for a customs broker licence authorizes the holder to transact business as a customs broker at any CBSA commercial office in Canada. Business Office 37. The business office where business is transacted as a customs broker is to maintain or have access to independent files and records. 38. Every customs broker shall display prominently their customs broker licence or a copy thereof, in the office where they transact business as a customs broker. 39. Where the customs broker is a partnership or a corporation, the customs broker shall display a sign bearing the name under which the customs broker is authorized to transact business. 40. While the requirement for a CBSA site inspection has been eliminated, the CBSA reserves the right to perform a site inspection to ensure regulatory requirements are met. The qualified officer will be required to attest that these requirements have been met on the application for a broker licence. Importer Receipts 41. Subsection 14(c) and (d) of the Regulations requires customs brokers to provide their clients with copies of the accounting documents submitted on their behalf. Where the broker is an EDI (electronic data interchange) participant and copies of accounting documents bearing the customs accounting number and official customs stamp are not available, the customs broker will provide to the importer a receipt which reports the following details of the transaction: (a) the customs transaction number, including line number where applicable; (b) a description of goods; (c) the value and tariff code of each item; (d) the exchange rate; (e) the rates of duties and taxes; and, (f) the amount of duties and taxes paid or refunded. Records 42. The methods and procedures outlined in Memorandum D17-1-21, Maintenance of Records in Canada by Importers , also apply to those records to be kept by customs brokers pursuant to subsection 17(1) of the Regulations. Surrender of Licence 43. When a customs broker's licence is cancelled or when the broker has ceased to transact business as a customs broker, the licence is to be removed from display in the broker’s business location. Licence Changes Notification of Changes 44. Customs brokers are required to notify the CBSA of any changes affecting the validity of a licence. Such changes include, but are not limited to, changes in ownership, name changes, changes to the directors and officers of a corporation, the departure of a qualified officer, or the relocation of a business office. Any such changes require the submission of updated forms and additional documentation to be uploaded directly to the CCP, as is indicated in the following sections for each respective change. 45. Failure to report changes to the CBSA may result in the application of penalties under the Administrative Monetary Penalties System (AMPS). 46. If a change to a licence results in that customs broker no longer meeting the requirements of the Regulations, or if the change requires that a new licence be issued, the CBSA shall immediately inform the customs broker in writing. Change of Ownership 47. When the ownership of a customs broker changes, the existing licensee must advise the CBSA through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new ownership: (a) the reason for the change in ownership; (b) the effective date of the change; (c) the names of any new directors (and proof of citizenship, where applicable) that may have joined as a result of the change; and, (d) a completed Form L60 for each new appointee. (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 48. The CBSA will acknowledge the change of ownership through the CCP once any investigations have been completed. 49. The legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of ownership, a new licence application has to be made. For example, if another corporation purchases the assets of a licensed customs broker, and the first corporation is then dissolved, the licence is no longer valid. The purchasing corporation has to submit an application for a new licence. 50. In the case of sole proprietorships or partnerships of individuals, a change of ownership is not allowed as the licence is granted to the individual or partnership. Amalgamation 51. When a customs broker structured as a corporation or a partnership of corporations undergoes an amalgamation, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. During an amalgamation, the final legal entity which results from the amalgamation has to have existed and been licensed prior to the amalgamation. If the amalgamation results in a new or a previously unlicensed legal entity, a new application for a licence is to be submitted. 52. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the amalgamation: (a) a copy of amendments to the articles of incorporation reflecting the change; (b) the effective date of the change; (c) the names of any new directors or qualified officer (and proof of citizenship where applicable) that may have joined as a result of the change; (d) a completed Form L60 for each new appointee; and, (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (f) if security has been posted in the form of a non-cash bond or bond on the CCP, an endorsement to the bond is to be submitted to reflect the new structure. 53. The CBSA will acknowledge the amalgamation through the CCP once any investigations have been completed. Change of Name 54. When the name of the licence holder is changed, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new name: (a) revised articles showing the new legal name; (b) a list of current officers and directors; (c) a completed Form L60 for each of the new directors; and, (d) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance; (e) if security has been posted in the form of a non-cash bond or a D120, Customs Bond , an endorsement to the bond is to be submitted to reflect the new structure. 55. The CBSA will acknowledge the change of name through the CCP once any investigations have been completed. Upon acknowledgement of the change by the CBSA, a new licence will be issued and the customs broker can make the corresponding name change to their program account name on the CCP. Change of Qualified Officer 56. When a customs broker that is a corporation, a partnership, or a partnership of corporations appoints a new qualified officer, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new qualified officer: (a) a copy of a resolution of the board of directors appointing the new qualified officer as an officer of the corporation; (b) a completed Form L60 for the new qualified officer; (c) Proof of citizenship / permanent resident status ; (d) Customs broker licensing exam certificate ; and (e) a certified criminal record check with fingerprinting; o All certified criminal record checks are valid for 6 months after issuance. 57. An investigation will be conducted on the new qualified officer. If the new qualified officer meets the requirements of the Regulations, the customs broker will be informed via the CCP that the change has been accepted. If the new qualified officer does not meet the requirements, the customs broker will be informed via the CCP that the change has been rejected, specifying the unfulfilled requirement(s). The customs broker may request that the CBSA review the decision on the basis of new or additional information. 58. Customs brokers that are sole proprietorships may not change their qualified officer. Change of Directors 59. When there are new directors, or individuals cease to be directors, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the following information in respect of the new directors: (a) a copy of a resolution of the board of directors appointing the new directors (and proof of citizenship where applicable) as directors of the corporation; (b) a completed Form L60 for the new directors; (c) a certified criminal record check with fingerprinting; and, o All certified criminal record checks are valid for 6 months after issuance. (d) the date the director ceases to be a director of the brokerage company. 60. The CBSA will acknowledge the change of directors through the CCP once any investigations have been completed. Change of Partners 61. When a partner enters or leaves a licensed partnership or partnership of corporations, the CBSA is to be notified through the CCP as soon as possible prior to the effective date of the change. The existing licensee must notify the CBSA of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include, in respect of the new partner, a completed Form L60 for the new partner, including a certified criminal record check with fingerprinting, if the customs broker is a partnership of individuals, or for the directors of the corporation, if the customs broker is a partnership of corporations. All certified criminal record checks are valid for 6 months after issuance. 62. The CBSA will acknowledge the change of partners through the CCP once any investigations have been completed. 63. When a partner in a customs broker changes, the legal entity holding the licence prior to the change has to continue to exist after the change. If the original licence holder ceases to exist as a result of a change of partnership, a new licence application is to be made. Change of Address 64. If the address of the business office where a customs broker is licensed changes, the CBSA must be notified by the licensee of the change as soon as possible prior to the effective date of the change. The notification is to be sent to Brokers_Licensing-Agrement_des_courtiers@cbsa-asfc.gc.ca and will include the new address and of the date the new office will be opened. 65. The CBSA will acknowledge the change of address and upon acknowledgement of the change by the CBSA, the customs broker can make the corresponding address change to their program address on the CCP. Suspension or Cancellation 66. The Minister, or a person designated by the Minister, may suspend or cancel a customs broker's licence if the license holder has failed to comply with the Regulations. Grounds for suspension or cancellation include: (a) contravening an Act of Parliament or a Regulation related to the import or export of goods; (b) fraud or attempted fraud; (c) evading, attempting to evade, or suggesting the evasion of duties and taxes; (d) failure to comply with the Regulations; (e) insolvency or bankruptcy; (f) dishonest conduct as a customs broker; (g) failure to carry out the duties and responsibilities of a customs broker in a competent manner; (h) ceasing to transact business as a customs broker; and, (i) no longer being qualified under the Regulations. 67. When a licence is suspended by the Minister, the CBSA will immediately advise the licensee of the suspension and provide all relevant information concerning the grounds for the suspension. The licensee will have 30 days to provide information as to why the licence should be reinstated. This information should be provided through the CCP as indicated on CBSA’s suspension letter. 68. In cases where the licensee must take corrective action, the proposed suspension will be withdrawn when the CBSA is satisfied that the reasons for the suspension have been resolved. The licensee will be advised through the CCP when a suspended licence has been reinstated. 69. Before the Minister cancels a licence for the above reasons listed in section 66, the CBSA will advise the licensee by communications sent to the licensee 30 days prior to the intended date of cancellation. The CBSA will provide the licensee with all relevant information concerning the grounds for the cancellation. During the 30-day period, the licensee may provide information to the CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why the licence should not be cancelled. The CBSA will consider this information and the notice of cancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no longer exists. 70. Cancelled licences will not be reinstated. The holder of a licence that has been cancelled has to apply for a new licence and be granted a new licence in order to again conduct business as a customs broker. 71. Documentation concerning changes, cancellation and suspensions of licences should be submitted through the CCP. Brokerage Fees 72. Fees charged for brokerage services constitute a private business transaction between the customs broker and the client. The CBSA does not intervene in fee disputes unless the client can demonstrate that the customs broker is in contravention of the Regulations by dishonest conduct, fraud or incompetence. Additional Information 73. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 . References D120, Customs Bond L53, Application for a Customs Brokers Licence L60, Customs Brokers Questionnaire Administrative Monetary Penalties System Applicable legislation Customs Act Customs Brokers Licensing Regulations Related D memoranda D1-7-1, Posting Security for Transacting Bonded Operations D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination D17-1-21, Maintenance of Records in Canada by Importers Superseded D memorandum November 22, 2024 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us For more information, please contact the Commercial Registration Unit at Brokers_Licensing-Agrement_des_Courtiers@cbsa-asfc.gc.ca .", + "history": "", + "last_amended": "2026-02-11", + "current_to": "2026-02-11", + "citation": "Memorandum D1-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html" + }, + { + "id": "dmemo-D1-8-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "- D120, Customs Bond\n- L53, Application for a Customs Brokers Licence\n- L60, Customs Brokers Questionnaire\n- Administrative Monetary Penalties System\nApplicable legislation\n- Customs Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\n- D1-7-1, Posting Security for Transacting Bonded Operations\n- D1-8-3, Canada Border Services Agency Customs Brokers Professional Examination\n- D17-1-21, Maintenance of Records in Canada by Importers\nSuperseded D memorandum\nNovember 22, 2024\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-02-11", + "current_to": "2026-02-11", + "citation": "Memorandum D1-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-1-eng.html" + }, + { + "id": "dmemo-D1-8-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum contains information concerning the Customs Brokers Professional Examination, given pursuant to section 15 of the Customs Brokers Licensing Regulations .\nTarget audience: Importers of commercial goods\nKey content: How to apply for and take the Canada Border Services Agency’s Customs Brokers Professional Examination\nKeywords: CARM, accounting, commercial goods, importer, payment, program", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D1-8-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D1-8-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "Updates to this memo are to advise of yearly increases to the fee for taking the Customs Brokers Professional Examination.", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D1-8-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Customs Brokers Licensing Regulations (Regulations) require any person intending to transact business as a customs broker to have sufficient knowledge of the laws and procedures relating to the importation and exportation of goods. This is accomplished by successfully completing the examination administered by the Canada Border Services Agency (CBSA) and then continuously updating the knowledge through ongoing prescribed business experience. For information on the criteria that the licensed customs brokers must meet, refer to Memorandum D1-8-1: Licensing of Customs Brokers .\nAdministration and Frequency of the Examination\n2. The examination is offered in each region at least once a year.\n3. A written notice is posted in all CBSA commercial offices and on the CBSA website at least sixty (60) days prior to the date of the examination.\n4. Candidates are responsible for all expenses incurred while attending the examination. Candidates are required to show valid photo identification before the examination is administered.\nExamination\n5. The examination is intended for those individuals intending to apply for a customs broker licence as an individual or those intending to take the position of qualified officer on behalf of a partnership or corporation. A qualified officer is the individual who meets the requirements of section 3 of the Regulations governing residency, citizenship, age and character, and the knowledge and experience qualifications set out in section 4 of the Regulations, and who the licence-holder identifies as the qualified officer.\n6. Applications for the examination are to be made in writing on Form L55, Application for Customs Brokers Examination . This form is to be submitted to the chief officer of CBSA at the nearest CBSA office at least thirty (30) days before the date of the examination. Applications received after this deadline will not be accepted.\n7. The application must be accompanied by a non-refundable payment. Please refer to the: Customs Brokers Professional Examination website for the applicable fiscal year's fee.\n8. The examination consists of one-three hour session. The questions are multiple-choice. The Appendix provides a list of suggested (but not limited to) areas of knowledge that will be tested. Candidates must attain an overall passing grade of 60 percent.\nResults of the Examination\n9. Results are emailed to each candidate within four weeks of the date of the examination.\n10. By passing this examination, candidates will have demonstrated that they meet the knowledge requirement of section 4 of the Regulations. Successful completion of the examination alone does not mean that an individual can be considered a customs broker. The title “customs broker” is reserved for individuals, partnerships, or corporations who are authorized to transact business under the authority of a customs brokers licence issued by the CBSA. For detailed requirements, please refer to the Customs Brokers Licensing Regulations or to Memorandum D1-8-1: Licensing of Customs Brokers .\n11. Individuals who have fulfilled the knowledge requirement of the Regulations through successful completion of the examination must work in the customs brokerage industry to maintain this qualification. The work may be as an individual licensed customs broker, as a partner, a director, the qualified officer or an employee of a licensed customs broker. If there is a break in service, the individual may no longer be eligible (see Memorandum D1-8-1: Licensing of Customs Brokers for details).\n12. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D1-8-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "Appendix", + "part": "", + "division": "", + "heading": "", + "text": "Suggested (but not limited to) Areas of Knowledge Tested Through the Canada Border Services Agency Customs Brokers Professional Examination\nThe examination tests individuals on their knowledge of the laws and procedures relating to the importation and exportation of goods, including:\n- provisions of the Customs Act , the Customs Tariff , the Excise Act , the Excise Tax Act , and the Special Import Measures Act ;\n- CBSA regulations, policies, and procedures;\n- legislation administered by the CBSA on behalf of other government departments as it relates to the importation and exportation of goods; and\n- general business practices.", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D1-8-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D1-8-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "The following D-memoranda references contain details of suggested (but not limited to) areas of knowledge tested, and are provided to assist individuals preparing for the examinations:\n- Broker Licensing, Invoicing Requirements, Security D1 Series\n- Reporting D3 Series\n- Warehousing, Duty Free Shops and Ships Stores D4 Series\n- International mail (see also D8 Series; D17 Series) D5 Series\n- Refunds D6 Series\n- Drawbacks D7 Series\n- Remissions and Temporary Importation D8 Series\n- Tariff Classification/Commodities D10 Series\n- General Tariff Information D11 Series\n- Valuation D13 Series\n- Special Import Measures Act (SIMA) D14 Series\n- Accounting and Release Procedures D17 Series\n- Acts and Regulations of Other Government D19 Series\n- Exportations D20 Series\n- Administrative Monetary Penalty System D22 Series\nCurrent versions of the above D-memoranda and of the Customs Tariff can be found on the CBSA Web site at Canada Border Services Agency under “Publications and Forms.”\nCurrent versions of the Customs Act , the Excise Act , the Excise Tax Act , and the Special Import Measures Act , can be found at the Department of Justice Laws Web site at Justice Laws Website .\nThe CBSA does not provide training courses or study guides for individuals preparing to write the Canada Border Services Agency Customs Brokers Professional Examination.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Special Import Measures Act\n- Customs Brokers Licensing Regulations\nRelated D memoranda\nMemorandum D1-8-1: Licensing of Customs Brokers\nSuperseded D memorandum\nNovember 7, 2013\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-16", + "current_to": "2026-01-16", + "citation": "Memorandum D1-8-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d1/d1-8-3-eng.html" + }, + { + "id": "dmemo-D2-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "Plain language summary", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "The purpose of this memorandum is to give more detailed information on Tariff Item 9803.00.00, conveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada. Included in this document are the legislative and regulatory references as well as definitions and guidance.\nTarget audience: Importers of conveyances and baggage being temporarily imported by a person who is not a resident of Canada for use by that person in Canada.\nKey content: The purpose of this memorandum is to provide guidance on processing visitors who may import certain goods for their own use in Canada as \"personal baggage and conveyances\" duty and tax-free , provided all such items are reported to the Canada Border Services Agency (CBSA), are not subject to any restrictions, and are exported at the end of the visit. 2. Goods that remain in Canada at the end of the visit become subject to the applicable duty and taxes and to seizure and forfeiture if not reported to the CBSA.\nKeywords: baggage, conveyance, visitor, temporary importation, non-residents.\nOn this page Updates to this D-memo Legislation Regulations Guidelines References Applicable legislation Related D memoranda Superseded memoranda D Issuing Office Contact us", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "On this page", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "- Updates to this D-memo\n- Legislation\n- Regulations\n- Guidelines\n- References Applicable legislation Related D memoranda Superseded memoranda D Issuing Office\n- Contact us", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "Updates to this D-memo", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "Updates to documentation requirements for United States Preclearance Personnel which confirms that they are authorized to conduct preclearance in Canada.\nTo inform of changes to legislation and regulations pertaining to expansion of excise taxes to vaping products and amendments to the Temporary Importation of Baggage and Conveyances by Non-residents Regulations which introduces a limit to the quantity of vaping products that can be imported duty and tax free by non-residents .", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "Legislation", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "Tariff Item No. 9803.00.00\nConveyances and baggage temporarily imported by a person who is not a resident of Canada for use by that person in Canada.\nCustoms Tariff\nParagraphs 133(b) and (e) read:\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations:\n(b) defining the expressions \"baggage\", \"conveyance\", \"former resident\", \"incidental to the international traffic of the goods\", \"resident\", \"temporarily\" and \"temporary resident\" for the purposes of a tariff item of Chapter 98 of the List of Tariff Provisions;\n(e) for the purposes of tariff item No. 9803.00.00:\n- prescribing conditions under which goods or conveyances may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to establish such conditions in specified circumstances,\n- limiting the quantity of any class of goods that may be imported and authorizing the Minister of Public Safety and Emergency Preparedness to increase those limits in specified circumstances,\n- limiting the length of time that imported goods or conveyances may remain in Canada and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits,\n- excluding any class of goods or conveyances from classification under that tariff item, and\n- authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported goods or conveyances and limit the amount and type of security that may be required.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "Regulations", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada\nShort Title\n1. Non-residents' Temporary Importation of Baggage and Conveyances Regulations .\nInterpretation\n2. In these Regulations,\n\"baggage\" means the baggage referred to in section 4 of the Excise Act, 2001 ; ( bagages )\n\"beer\" means beer or malt liquor as defined in section 4 of the Excise Act, 2001 ; ( bière )\n\"cigar\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( cigare )\n\"cigarette\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( cigarette )\n\"common-law partner\", in respect of a person, means an individual who is the common-law partner of the person within the meaning of subsection 248(1) of the Income Tax Act ; ( conjoint de fait )\n\"conveyance\" means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods but does not include a mobile home trailer that is more than 2.6 metres in width; ( moyen de transport )\n\"manufactured tobacco\" has the same meaning as in section 2 of the Excise Act, 2001 ; ( tabac fabriqué )\n\"Minister\" means the Minister of National Revenue; ( ministre )\n\"resident\" means a person who, in the settled routine of that person's life, makes their home, resides and is ordinarily present in Canada; ( résident )\n\"temporary resident\" means:\n- a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of: studying at an educational institution, employment for a period not exceeding 36 months, or performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance Between the Government of Canada and the Government of the United States of America, signed March 16, 2015 ,\n- the spouse or common-law partner or any dependent of a person described in subparagraph (a)(i) or (ii), and\n- the spouse or common-law or any dependent of a person described in subparagraph (a)(iii); ( résident temporaire )\n\"visitor\" means a person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months. ( visiteur )\nTerms and Conditions\n3. A person who is not a resident may import baggage or conveyances classified under tariff item No. 9803.00.00 for the personal use of that person in Canada if:\n- the baggage or conveyances are not used by a resident;\n- in the case of conveyances, they are not used in Canada for: moving passengers or goods for compensation or for transporting goods for sale, or soliciting sales or subscriptions on behalf of the Canadian office of a business or on behalf of a business based in Canada;\n- [Repealed, SOR /94-784, s. 2]\n- in the case of consumable goods: that are imported by a person described in subparagraph (a)(i) or (ii) or paragraph (b) of the definition \"temporary resident\" in section 2, they accompany that person at the time when that person initially arrives in Canada, that are imported by any other temporary resident, they accompany the temporary resident at the time that temporary resident initially arrives in Canada or at any time that that temporary resident returns to Canada after an absence abroad, and that are imported by a person other than a temporary resident, they accompany that person at the time the person arrives in Canada;\n- where the baggage or conveyances are imported by a visitor, the visitor declares that the visitor intends: to leave Canada on a specified date, or to make a series of visits to Canada within the succeeding 12 months and specifies the date on which the visitor intends to leave Canada at the end of the final visit of the visitor;\n- in the case of baggage or conveyances other than consumable goods, the baggage or conveyances are exported from Canada or destroyed under the supervision of a customs officer before the expiration of the time limit specified in section 5; and\n- in the case of a visitor referred to in subparagraph (e)(ii), the visitor produces, on each arrival in Canada during the period referred to in that subparagraph, the customs form issued to the visitor in respect of any baggage or conveyances that were imported on a previous visit and remained in Canada during the visitor's absence if the visitor is requested by a customs officer to do so.\n4. (1) Subject to subsection (2), the baggage that a person who is not a resident of Canada may temporarily import under tariff item No. 9803.00.00 consists of any goods that the person imports for their personal use and that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada, but does not include more than:\n- (a) 1.5 L of wine, or 1.14 L of spirits, or 1.14 L of wine and spirits, or 8.5 L of beer or ale;\n- (b) 200 cigarettes, 50 cigars, 200 g of manufactured tobacco and 200 tobacco sticks;\n- (b.1) 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers; or\n- (c) 200 rounds of ammunition or, if they are for the use of that person at a meet held under the auspices of a recognized shooting or rifle association of Canada, 1,500 rounds of ammunition.\n(2) If a person described in subparagraph (a)(iii) or paragraph (c) of the definition \"temporary resident\" in section 2 has been absent from Canada for not less than 48 hours, the baggage that that person may import under tariff item No. 9803.00.00 does not include alcoholic beverages or tobacco products.\nTime Limits\n5. (1) Imported baggage and conveyances classified under tariff item No. 9803.00.00 may remain in Canada\n- where they are imported by a visitor, until the earlier of: the expiration of the date that the visitor has declared, under subparagraph 3 (e)(i) or (ii), the visitor intends to leave Canada, and 12 months after the date of importation;\n- if they are imported by a person described in subparagraph (a)(i) of the definition \"temporary resident\" in section 2, or by the spouse, common-law partner or dependent of that person, until the day on which that person completes their studies at an educational institution;\n- if they are imported by a person described in subparagraph (a)(ii) of the definition \"temporary resident\" in section 2, or by the spouse, common-law partner or dependent of that person, until the earlier of: the day on which that person completes their employment in Canada, and 36 months after the day on which that person arrives in Canada; and\n- if they are imported by a person described in subparagraph (a)(iii) or paragraph (c) of the definition \"temporary resident\" in section 2, until the day on which the person described in subparagraph (a)(iii) completes their employment in Canada with the Government of the United States.\n(2) Notwithstanding subsection (1), where it is impossible or impracticable for a visitor or temporary resident to comply with the requirements of that subsection, the Minister may extend the length of time during which any imported baggage or conveyances that are classified under tariff item No. 9803.00.00 may remain in Canada:\n- in the case of baggage or conveyances imported by a visitor, to any date up to 18 months after the date of importation; and\n- in the case of baggage or conveyances imported by a temporary resident, to any date up to six months after the termination of his employment or studies, as the case may be, in Canada.\nSecurity\n6. The Minister may require security, in the form of cash or a certified cheque, in respect of any baggage or conveyances imported and classified under tariff item No. 9803.00.00 of the Customs Tariff in an amount not exceeding the duties that would be payable if that tariff item did not apply.\nComing Into Force\n7. These Regulations came into force on January 1, 1998 .\nExcise Act, 2001 , S.C. 2002, c. 22\nSection 32.(2)(j) and 35.(2)(c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits;\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits.\nStamping and Marking of Tobacco\nProducts Regulations\nSection 5 as set out in the Stamping and Marking of Tobacco Products Regulations of the Income Tax Act, 2001 reads:\n5. (1) for the purposes of paragraphs 32(2)(j) and 35(2)(c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of:\n- 200 cigarettes;\n- 50 cigars;\n- 200 tobacco sticks; or\n- 200 g of manufactured tobacco\n5.1 (1) For the purposes of paragraphs 158.44(3)e) and 158.47(2)c) and section 158.56 of the Act, the prescribed limit if give units of vaping products.\n(2) For the purposes of subsection (1), a unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "Guidelines", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "Visitors to Canada\n1. Visitors may import certain goods for their own use in Canada as \"personal baggage and conveyances\" duty and tax-free , provided all such items are reported to the Canada Border Services Agency (CBSA), are not subject to any restrictions, and are exported at the end of the visit.\n2. Goods that remain in Canada at the end of the visit become subject to the applicable duty and taxes and to seizure and forfeiture if not reported to the CBSA.\nDocumentation (Accounting)\n3. For the purpose of tariff item No. 9803.00.00, conveyances and baggage, other than consumable goods, do not need to accompany the non-resident at the time of his or her arrival in Canada, and the non-resident is not required to be present or personally declare such goods at the port of entry. No accounting will be required for conveyances and baggage classified under tariff item No. 9803.00.00 and these goods may be released without the need for CBSA documentation.\nNote: Where goods are not personally imported by a non-resident , it is recommended that documentation, which demonstrates how the conditions set out in the Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada have been met, accompany the conveyance and baggage at the time of importation. This information will assist border services officers in determining whether the conveyance and baggage are eligible for duty-free entry under tariff item No. 9803.00.00. Goods which are deemed ineligible will be subject to regular duty and taxes.\n4. Documentation must be issued by the CBSA in all cases where the traveller intends to make a series of visits during a given period and leave conveyances in Canada between visits. The Form BSF375, CBSA Report will be used for this purpose and will serve as a receipt for the traveller. There is no requirement to present the Form BSF375 at a CBSA office at the time of final departure. However, it should be kept readily available at all times, as proof of legal importation of the conveyance for which it has been issued. Goods described on the Form BSF375 must be exported from Canada no later than the date shown on the form. There may be extenuating circumstances that prevent a visitor from exporting the baggage or conveyances, and such circumstances must be reported to the CBSA forthwith for authorization and documentation.\nImportation Documents and Security Deposits\n5. At the time of importation of a conveyance or baggage into Canada, a security deposit may be required at the discretion of a border services officer to ensure that all of the conditions of importation will be complied with. While a security deposit may be in an amount equal to the duty and taxes otherwise payable on the goods, a nominal amount is often satisfactory.\n6. When a security deposit is deemed necessary for goods temporarily imported, the border services officer will issue a Form E29B, Temporary Admission Permit , as a control document. Security deposits in the form of cash or a certified cheque made payable to the Receiver General for Canada are refunded to the traveller by means of a Government of Canada cheque, which is forwarded by mail after the items are exported from Canada under the CBSA supervision. While it is not necessary to export the items at the same CBSA office at which importation was made, the Form E29B must be presented to an officer along with the goods for comparison and acquittal. The traveller will be given the receipt copy of the duly acquitted Form E29B.\n7. As an alternative to the Form E29B and the posting of a security deposit for goods at the time of arrival, importers may obtain an A.T.A Carnet or a Carnet de passage en douane in their country of domicile prior to arrival in Canada. An A.T.A Carnet may be obtained in participating countries through the local Chamber of Commerce or its affiliated associations. When the importer presents a valid A.T.A Carnet at the time of arrival, no further documentation or security is required. Additional information is contained in Memorandum D8-1-7 , Use of A.T.A Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n8. Canada is also a contracting party to the Customs Convention on the Temporary Importation of Private Road Vehicles. In accordance with the Convention, an international document called the Carnet de passages en douane for motor vehicles and trailers can be used instead of a Form E29B when a non-resident imports a private road vehicle for pleasure purposes for a period not exceeding one year.\nTime Limits\n9. Baggage and conveyances temporarily imported by non-residents of Canada may remain in Canada duty and tax-free until the expiration of the date they intend to leave Canada or 12 months after the date of importation. In cases when it is impossible or impracticable for non-residents to comply with the time limits identified in the Regulations Respecting the Temporary Importation of Baggage and Conveyances by a Person Not a Resident of Canada , an extension may be requested. The extension provided should give the non-residents sufficient time to remedy the situation and affect the export, but no longer then is prescribed in the Regulations.\n10. The non-resident must demonstrate that it is impossible or impracticable for him or her to export their baggage or conveyance within the time limit prescribed. Examples of \"impossible or impracticable\" situations may include: adverse weather conditions, illness, death, essential repairs to the conveyance (not including routine maintenance or tune-up ), or other circumstances deemed to cause undue hardship that would make the export of goods practically impossible or not feasible.\nPublic Health\n11. Non-residents who are suffering from a communicable disease upon their arrival in Canada, or if they have been in close contact with someone with a communicable disease, are obligated to inform a border services officer or a quarantine officer, who can determine if they require further assessment. If they become ill after their arrival in Canada, they should consult a Canadian doctor and inform the doctor where they were and what, if any, treatment or medical care they have received (e.g. medications, blood transfusions, injections, dental care or surgery).\nAlcohol, Tobacco and Vaping Products\n12. Non-residents may import amounts of alcoholic beverages, tobacco and vaping products, free of duty and taxes, as long as these items are in their possession when they arrive in Canada .\nAlcoholic Beverages\n13. Alcoholic beverages can be imported only by those persons who have attained the legal age as prescribed by the provincial or territorial authority where they arrive. These are beverages that exceed 0.5% alcohol by volume.\n14. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- 18 years for Alberta, Manitoba and Quebec; and\n- 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n15. Non-residents can include one of the following amounts of alcoholic beverages in tariff item No. 9803.00.00 without assessment:\n- 1.5 litres of wine;\n- a total of 1.14 litres of alcoholic beverages; or\n- up to 8.5 litres of beer or ale.\n16. Coolers are classified according to their alcoholic content by volume. For example, beer coolers are subject to the limit applicable to beer; wine coolers are subject to the limit applicable to wine. De-alcoholized beer and wine containing not more than 0.5% alcohol by volume are not classified as alcoholic beverages, and, as such, no limits apply.\n17. All provinces and territories, except the Northwest Territories and Nunavut, allow travellers to import alcoholic beverages in excess of their free entitlement up to a specified limit. In most cases, the limit is 9.1 litres; however, some provinces allow more. Where the duty- and tax-free allowance is exceeded, the traveller must pay a provincial fee in addition to the applicable assessments on the excess quantity. The CBSA will collect both at the time of importation. Generally, the overall costs are high.\n18. Non-residents wishing to import quantities in excess of the provincial limit must contact the appropriate provincial authority and obtain the necessary permission in advance of their arrival.\nTobacco Products\n19. Non-residents can include all of the following amounts of tobacco products in tariff item No. 9803.00.00 duty and tax-free\n- 200 cigarettes,\n- 50 cigars,\n- 200 grams of manufactured tobacco, and\n- 200 tobacco sticks.\n20. For a visit of short duration, these quantities may be limited to amounts, which are appropriate in respect of the nature, purpose, and duration of the visit.\n21. In addition, the Excise Act, 2001 limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product does not have an excise stamp \"DUTY PAID CANADA • DROIT ACQUITTÉ \". The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- 200 cigarettes,\n- 50 cigars,\n- 200 grams of manufactured tobacco, or\n- 200 tobacco sticks.\nVaping Products\n22. Non-residents can import duty and tax free in accordance with tariff item No. 9803.00.00, 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers in addition to the tobacco products listed in paragraph 19. For a visit of short duration, these quantities may be limited to amounts, which are appropriate in respect of the nature, purpose, and duration of the visit. Vaping products in combination of both solid and liquid forms imported together, may benefit from the duty and tax-free exemption as long as the total does not exceed 120. For example 40 ml of liquid products and 80g of solid products constitute a total of 120 and may benefit from the duty and tax-free exemption.\nNote: the Excise Act, 2001 , limits the quantity of vaping products that may be imported (or possessed) by an individual for personal use if the vaping product does not have an excise stamp \"DUTY PAID CANADA • DROIT ACQUITTÉ \". The limit is currently five units of vaping products. One unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers.\nControlled, Restricted, or Prohibited Goods\n23. The CBSA assists other government departments in controlling the importation of certain goods into Canada. For information on:\n- firearms and weapons (which include replica firearms, mace/pepper spray etc), refer to Memorandum D19-13-2 , Importing and Exporting Firearms, Weapons and Devices ;\n- explosives (which include fireworks and ammunition, etc.), refer to Memorandum D19-6-1 , Import, Export and in Transit Requirements of the Explosives Act and Regulations ;\n- food, plants, animals and related products, refer to Memorandum D19-1-1 , Food, Plants, Animals and Related Products ;\n- currency and monetary instruments, refer to Memorandum 19-14-1 , Cross-Border Currency and Monetary Instruments Reporting ;\n- cultural property, refer to Memorandum D19-4-1 , Export and Import of Cultural Property ;\n- used or second-hand mattresses refer to Memorandum D9-1-7 , Used or Second-hand Mattresses and Materials Therefrom ;\n- hazardous products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work), consult The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods ;\n- obscene material, hate propaganda and child pornography refer to Memoranda D9-1-1 , Canada Border Services Agency's Policy on the Classification of Obscene Material and D9-1-15 , Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff item No. 9899.00.00 ;\n- prescription drugs refer to Memorandum D10-14-30 , Tariff Classification of Medicaments Including Natural Health Products ;\n- radiocommunication and telecommunication equipment, refer to Memorandum D8-1-2 , International Events and Convention Services Program ( IECSP ) .\n24. This list is not all encompassing but provides some examples of goods that are controlled, restricted, or prohibited. The D19 Series of memoranda are available on the CBSA website.\nBusiness-related Items\n25. Articles such as video recorders, cell phones, laptop computers, and similar items commonly carried by travellers for their own use while on pleasure or business trips are admissible as personal baggage.\nItems Imported for Commercial Use\n26. Goods which are temporarily imported for commercial purposes are not admissible as personal baggage. This would include goods imported for demonstration or exhibition, commercial samples, tools, or articles associated with commercial lectures or presentations. Such goods may generally be imported customs duty free, and may also be eligible for full or partial GST / HST relief, provided they meet certain conditions.\n27. For further information concerning the legislation and requirements for goods temporarily imported for commercial purposes, refer to Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n28. For further information concerning the legislation and requirements for goods temporarily imported for meetings, conventions, trade shows, international sporting events and exhibitions, refer to Memorandum D8-1-2 , International Events and Convention Services Program ( IECSP ) .\n29. For further information concerning the requirements for goods imported by United States Customs and Border Protection preclearance officers for occupational use, refer to Memorandum D21-3-1 , Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00 .\nNon-resident Technicians\n30. Tools imported by non-residents who enter Canada on a temporary basis to carry out work on behalf of a Canadian or foreign based employer may be imported customs duty free but are subject to the GST / HST on their full value. The only exception is for tools imported temporarily to erect, install, repair or test foreign machinery or equipment, when the purchase of the machinery or equipment was conditional on the manufacturer erecting, installing, repairing and testing the machinery or equipment in Canada. In this case the tools are subject to a partial rate of GST / HST ; 1/60th for each month or part of a month that the tools are in Canada.\nReporting of Persons and Goods\n31. All persons entering Canada must report to the CBSA on arrival. Pre-approved travellers may have the ability to use alternate inspection services. The NEXUS, CANPASS, Free and Secure Trade ( FAST ) and Commercial Driver Registration ( CDRP ) programs are all examples of alternate inspection services to streamline the border clearance process for pre-approved , low risk travellers or drivers. Those interested in participating in any of the trusted traveller programs must submit an application, meet admissibility and eligibility requirements, and undergo an approval process. For program information and instructions on how to apply, visit the CBSA Program for Trusted Travellers webpage .\nTelephone Reporting Centre ( TRC ) Program\n32. For more information on the TRC program, please refer to Memorandum D2-5-12: Telephone Reporting for General Aviation, Private Boards and other Non-Commercial Passenger Conveyances .\nReporting of Aircraft – General\n33. When a private or corporate aircraft arrives in Canada and has goods on board, which are deemed to require control documentation, the border services officer will issue Form E29B, in respect of such goods, and will require the posting of a security deposit. Goods documented on Form E29B must be presented to the CBSA office for identification on the outward movement. For more information on the security deposit, refer to paragraph 6 above.\nReporting of Private or Corporate Aircraft and Small Charters\n34. Pilots must land at an authorized Airport of Entry ( AOE ) and provide advance notification of arrival for all transborder flights. Aerodromes, which are designated as an AOE with border services available, are indicated in the Directory of CBSA offices .\n35. Pilots of aircraft carrying more than 15 persons on board are required to make arrangements for CBSA clearance directly with the CBSA office at the AOE (for more information, refer to D2-5-1 , Charter Access to Airports ). Pilots of aircraft carrying 15 persons on board or fewer, must make arrangements for CBSA clearance by calling The Telephone Reporting Centre at 1-888-226-7277 at least two hours but not more than 48 hours before flying into Canada. For more information, please refer to D2-5-12 . Pilots are also cautioned that for flight arrivals outside of the established hours, the provision of border services may not always be available, and if service is made available, service charges may be applicable.\nMilitary Crews\n36. Flights should enter Canada via an AOE unless previously arranged with the CBSA. In order to make these arrangements, military crews/foreign military must contact local CBSA directly for clearance arrangements. Offices and contact information can be found on the CBSA website .\nAuthorized Movements of Corporate Aircraft\n37. Foreign-owned corporate aircraft may be used to transport non-resident company personnel/clientele into, out of, and within Canada without any restrictions on itinerary. All movements must be for the benefit of, or on behalf of, a non-resident of Canada, and any sales or subscriptions to be solicited must be on behalf of a business based outside of Canada. In addition, no goods or passengers may be transported for compensation, nor may goods be transported for sale.\n38. Residents of Canada may accompany non-resident company personnel/clientele on movements from point to point in Canada only if their presence on board the aircraft is incidental to the primary purpose of the trip and no remuneration for the flight is involved. In other words, each movement of the aircraft in Canada must be for the purpose of transporting or accommodating an eligible non-resident user. In any case where the aircraft is used to travel from point to point in Canada solely for the movement or accommodation of a resident, the aircraft is no longer eligible for the provisions of tariff item No. 9803.00.00 and becomes subject to assessment in the usual manner.\n39. One-way movements into Canada to a CBSA authorized airport and one-way movements out of Canada from a CBSA authorized airport may be made without regard to the residential status of the passengers carried or the requirements of this memorandum, provided no local use is made of the aircraft while it is in Canada.\n40. The place of residency of the pilot and crew are irrelevant for determining the authorized movement of foreign-owned corporate aircraft in Canada. Pilots or crew members who are residents of Canada, and who are employed by the foreign corporation or who are contracted by the foreign corporation, may fly foreign corporate aircraft in Canada as long as each leg of the journey is for the purpose of transporting or accommodating an eligible non-resident visitor. The pilot or crew members cannot make use of the aircraft for any personal reason without fully accounting for any revenue owing on the aircraft.\nReporting of Private Boats\n41. The first docking of a private boat arriving in Canada from a foreign country has to be made at a designated place for customs reporting. Some boat-reporting stations have border services officers on duty during the boating season. At other stations, a telephone reporting system is utilized. Upon arrival in Canada, the operator of the private boat proceeds to one of the designated stations and reports to the CBSA, by telephone. The officer may issue an oral clearance, or if an inspection or documentation is required, the officer will proceed to the location of the boat. The list of the designated marine reporting sites may be found in the Directory of CBSA Offices .\n42. Where due to weather conditions or other emergency, a private boat docks at a place which is not designated as a place for CBSA reporting, the operator must immediately report the circumstances to the nearest CBSA office or the Royal Canadian Mounted Police.\n43. If a private boat enters Canada by means of another conveyance (i.e. on a boat trailer), a Form BSF375 may be issued as a combined inward/outward report. It is not necessary to present this form to the CBSA on departure from Canada.\n44. Further reporting at the CBSA office will not be necessary at the time of departure unless articles were documented on a Form E29B at time of arrival, or if goods which required documentary control are being carried on the outward journey.\nRetention of Foreign Pleasure Craft in Canada\n45. While on their visit in Canada, foreign boaters are free to avail themselves of the services of marina operators and other repair outlets for the purpose of repair and maintenance to their boats. For example, boaters may wish to have their boats painted or overhauled before leaving Canada. This kind of work is allowed.\n46. Boats must be exported from Canada at the end of their declared exportation date, which was identified to the CBSA at the time of importation or within 12 months from the date of importation, whichever is earlier. If, however, a boat cannot be exported by the date identified at the time of importation, any request for an extension to the date of exportation must be directed to the nearest CBSA office. If an extension is warranted, the reviewing border services officer may issue a Form BSF375 in accordance with section 5(2) of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations to extend the period of importation or may require the boat to be documented on a Form E29B.\n47. Boats imported strictly for repair or storage, or those remaining in Canada for storage purposes in the off-season , should only be documented on Form E29B. If used, the Form BSF375 will be endorsed \"for repair only\". A copy of the work order from the repair facility must be attached to the CBSA copy of the Form BSF375 or the Form E29B. Both these forms must show an expiry date and indicate the location where the unit is authorized to remain while being repaired or stored.\n48. If the vessel is being imported for the purposes of repairs that are not incidental to a visit under tariff item No. 9803, or is imported strictly for the purposes of storage, tariff item No. 9993 will apply. More information on such temporary importations may be found in D8-1-1 .\n49. The Form BSF375 should be affixed to the pleasure craft so as to ensure that it remains clearly visible at all times, preferably on the inside right corner of the windshield. The Form E29B should be available for review upon demand. Both documents may be kept on file with the boat repair facility.\n50. In all other cases, pleasure craft left in Canada must be duty and tax paid. This will apply to all boats that are principally maintained or operated in Canada. Transport Canada considers boat and watercraft trailers to be vehicles. The requirements that must be met to import these trailers are outlined in Memorandum D19-12-1 , Import Vehicles .\n51. Owners are advised that operational checks are made from time to time at marina and service outlet locations. Non duty and tax paid pleasure craft, imported by visitors an remaining in Canada without being documented on a Form BSF375 or a Form E29B may be seized and forfeited under the Customs Act .\nIn-transit Travellers Through Canada\n52. From time to time, non-residents have occasion to personally transport their household effects, tools of trade, or other goods in transit through Canada. In such instances when these goods are not intended for use in Canada, the traveller is advised to prepare, in advance, a list in triplicate of all the in-transit goods, indicating their values and any identifiable serial numbers. If it is not practical to seal the vehicle, consumable goods intended for use outside of Canada should be packed in containers that can be sealed by a border services officer at the time of arrival.\n53. Border services officers use metal seals that resemble tie wraps. The lid and container used should have a hole in which the seal can be inserted and tightened. Should it not be possible to seal the container, a security deposit might be required and a copy of your list of goods will be attached to a Form E29B. The goods along with the E29B must be presented for acquittal at a CBSA office prior to exporting the goods from Canada. For more information on the security deposit, refer to paragraphs 4 to 7.\nTemporary Residents\n54. A temporary resident is defined as a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of:\n- studying at an educational institution;\n- employment for a period not exceeding 36 months; or\n- performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance between the Government of Canada and the Government of the United States of America, signed March 16, 2015 .\n55. Persons in this category must satisfy a border services officer that they meet the definition of a temporary resident under the Non-residents’ Temporary Importation of Baggage and Conveyances Regulations prior to being accorded the associated benefits.\n56. Prior to arrival in Canada, temporary residents are advised to prepare a list in duplicate of all items to be imported temporarily, indicating the approximate values and any identifiable serial numbers. Should the border services officer determine that the goods be documented to ensure their exportation, a Form E29B will be completed and a security deposit may be required at discretion of the officer to ensure that all of the conditions of importation will be complied with.\n57. In order to minimize security requirements, it is suggested that, where possible, temporary residents, other than United States preclearance personnel, obtain a letter of undertaking from the president, vice-president , secretary treasurer, or other comparable authority of the firm or employing organization. This letter should guarantee that all of the conditions of importation will be complied with, and that any duties which become payable will be paid on behalf of the employee.\n58. Information on temporarily importing a vehicle, whether owned or leased, is available by consulting the D19-12-1 .\n59. After the initial arrival to take up residence in Canada, temporary residents, other than United States preclearance personnel, may not claim free importation of alcoholic beverages, tobacco products, or other consumable items under these Regulations. Such commodities may, however, be entered under the personal exemption items of the Customs Tariff , where so qualified (tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00).\n60. Non-consumable items may be imported by temporary residents after their initial arrival. However, in order to avoid the posting of security deposits for long periods of time, goods imported after the initial arrival should be kept to a minimum.\nApplication for Permanent Resident Status\n61. Temporary residents, who intend to change their status with Immigration, Refugees and Citizenship Canada, to work in Canada for more than 36 months or to apply for permanent resident status at an inland office, must report to the CBSA immediately in order to permanently account for their goods. The acquittal of the temporary status and the completion of a Form B4, Personal Effects Accounting Document will be required. For example, a temporary resident who makes application for permanent resident (landed immigrant) status or to work in Canada for more than 36 months is then classified as a \"settler\" for customs purposes, and is no longer eligible to import goods on a temporary basis as a temporary resident. Refer to Memorandum D2-2-1 , Settlers' Effects – Tariff Item No. 9807.00.00 , for information on the entitlements available to settlers.\nUnited States Preclearance Personnel\n62. Unique customs benefits and clearance procedures apply to United States preclearance personnel, their spouses and dependents, for the entire duration of the posting in Canada.\n63. On first arrival in Canada, after primary inspection, the U.S. employee is to be referred to the immigration office to be issued a work permit.\n64. In addition to the work permit, if the U.S. preclearance officer is importing defensive equipment (firearm, OC Spray, ammunition, baton and/or handcuffs) for work purposes, they will be required to present the necessary commercial documents as per D21-3-1 .\n65. All of the standard exemption entitlements pursuant to tariff item No. 9803.00.00 apply to US preclearance personnel with respect to any temporarily imported durable household and personal effects However, except for Form BSF375 and Form 13-0132, Vehicle Import Form – Form 1 for each vehicle imported, no customs accounting/control documents or security deposits are required.\n66. Public Safety Canada issues a letter to each U.S. preclearance officer which confirms that they are authorized to conduct preclearance in Canada and are entitled to carry certain regulated items, including firearms, under the Preclearance Treaty. The letter also contains the officer's start and end date for working in Canada.\n67. The extension of customs benefits on each re-entry into Canada after a trip abroad is conditional upon presentation of this letter which clearly identifies the holder.\n68. Unlike other categories of temporary residents returning from a short trip abroad, U.S. personnel and their family members may claim duty- and tax-free importation of accompanying consumable goods under tariff item No. 9803.00.00 including the standard allotments of alcoholic beverages and tobacco products when the duration of absence is less than 48 hours .\n69. When the duration of absence is 48 hours or more , consumable goods including alcoholic beverages and tobacco products may not be claimed under tariff item No. 9803.00.00 but are admissible instead under tariff item No. 9804.10.00, 9804.20.00, 9804.30.00, or 9804.40.00, as the case may be.\n70. Agricultural and import limits apply in the usual manner to meat and dairy products, regardless of the duration of the trip abroad.\nPenalty Information\n71. Failure to comply with the terms and conditions of temporary importation may result in the seizure and forfeiture of baggage or conveyances.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-1", + "marginal_note": "References", + "part": "Temporary Importation of Baggage and Conveyances by Non-Residents", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Tariff Item 9803.00.00 paragraphs 133 (b) and (e) and Chapter 98, Note 5-Specifical Classification Provisions- Non Commercial\nRelated D memoranda\n- Memorandum D2-2-1: Settlers' Effects – Tariff Item No. 9807.00.00\n- Memorandum D2-5-1: Charter Access to Airports\n- Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements\n- Memorandum D8-1-1: Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- Memorandum D8-1-2: International Events and Convention Services Program ( IECSP )\n- Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods\n- Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material\n- Memorandum D9-1-7: Used or Second-hand Mattresses and Materials Therefrom\n- Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff item No. 9899.00.00\n- Memorandum D10-14-30: Tariff Classification of Medicaments Including Natural Health Products\n- Memorandum D19-1-1: Food, Plants, Animals and Related Products\n- Memorandum D19-4-1: Export and Import of Cultural Property\n- Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations\n- Memorandum D19-12-1: Import Vehicles\n- Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices\n- Memorandum D19-14-1: Cross-border currency and monetary instruments reporting\n- Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00\nSuperseded memoranda D\nMemorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-Residents dated September 17, 2021 .\nIssuing Office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D2-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html" + }, + { + "id": "dmemo-D2-1-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-2", + "marginal_note": "Legislation", + "part": "Foreign Scientific or Exploratory Expeditions in Canada", + "division": "", + "heading": "", + "text": "- United Nations Convention on the Law of the Sea (UNCLOS)\n- Customs Act\n- Immigration and Refugee Protection Act (IRPA)\n- Excise Tax Act\n- Coasting Trade Act\n- Presentation of Persons (2003) Regulations\n- Ships' Stores Regulations\n- Reporting of Imported Goods Regulations\n- Scientific or Exploratory Expeditions Remission Order\n- Customs Tariff", + "history": "", + "last_amended": "2017-03-20", + "current_to": "2017-03-20", + "citation": "Memorandum D2-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html" + }, + { + "id": "dmemo-D2-1-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-2", + "marginal_note": "Guidelines and General Information", + "part": "Foreign Scientific or Exploratory Expeditions in Canada", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nCanadian waters as defined by subsection 2 (1), of the Coasting Trade Act , means the inland waters within the meaning of section 2 of the Customs Act , the internal waters of Canada and the territorial sea of Canada. Continental Shelf comprises the seabed and subsoil of the submarine areas that extend beyond its territorial sea throughout the natural extension of its land territory to the outer edge of the continental margin or to a distance of 200 nautical miles from the baselines, whichever distance is greater. Corporate aircraft as defined by the Presentation of Persons (2003) Regulations , means an aircraft that is used for purposes related to the business affairs of a person that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. Contiguous Zone as defined by the Department of Fisheries and Oceans, and Coast Guard Canada, is an area of the sea adjacent to and beyond the territorial sea. Its outer limit measures 24 nautical miles from the normal baseline. The contiguous zone is located within the first 12 nautical miles of the exclusive economic zone. This band of sea is a buffer zone where the coastal state may exercise control to prevent infringement of its customs, fiscal, immigration or sanitary laws and regulations within its territory or territorial sea. The coastal state may also punish such infringements. Exclusive Economic Zone (EEZ) is an area of the sea adjacent to and beyond the territorial sea, extending out to 200 nautical miles from the baselines. Internal Waters as defined by the Department of Fisheries and Oceans, and Coast Guard Canada, consists of all waters on the landward side of the baselines established to determine Canada's territorial sea, or those areas over which Canada has historic or other title of sovereignty. Generally, all lakes, rivers and harbors are internal waters, including some, but not all, bays. Internal waters are generally treated the same way as land territory, that is, the coastal state has full sovereignty over them. There are a few minor exceptions described in the 1982 United Nations Convention on the Law of the Sea (UNCLOS) . Marine scientific research (MSR) means activities undertaken in the marine environment to enhance scientific knowledge regarding the nature and natural processes of the seas and oceans, the seabed and subsoil. Scientific equipment means instruments, apparatus, photographic equipment, machines or their accessories, used for the purposes of conducting experiments or gathering information during scientific or exploratory expeditions. Scientific or exploratory expedition means an expedition conducted or sponsored by a scientific or cultural organization, an institution of learning or a foreign government. Territorial sea as defined by the UNCLOS , is a belt of coastal waters extending at most twelve nautical miles from the baseline (usually the mean low-water mark) of a coastal state. Tools as defined by the Scientific or Exploratory Expeditions Remission Order , means tools specially designed for the maintenance, checking, gauging or repair of scientific equipment.\nPre-arrival Information\n2. Foreign scientific or exploratory expeditions may be sponsored by:\n(a) Foreign governments\n- (i) solely foreign government\n- (ii) joint foreign government and foreign non-government\n- (iii) joint foreign government and Canadian government\n(b) Foreign non-government (i.e. scientific or cultural organizations or institutions of learning)\n- (i) solely foreign non-government\n- (ii) joint foreign non-government and Canadian government\n- (iii) joint foreign non-government and Canadian non-government\n3. Foreign scientific or exploratory expeditions can be conducted on Canadian soil, in Canadian air space, in Canadian waters, or in any combination of these areas.\n4. For information regarding visitors to Canada, consult Visitors to Canada . For information regarding temporary importations, consult the Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nForeign Marine Scientific Research (MSR)\n5. In 2003, Canada ratified the UNCLOS . In accordance with the UNCLOS, foreign governments or institutions wishing to conduct MSR in the territorial sea, in the Exclusive Economic Zone (EEZ), and on the continental shelf (in some cases extending beyond 200 nautical miles), of another country must obtain advance consent from that country through proper official channels. Global Affairs Canada (GAC) administers the MSR authorization process for the Government of Canada (GC).\n6. Foreign governments conducting MSR, any portion of which, within the Canadian territorial sea are subject to the reporting requirements set out in the Immigration and Refugee Protection Act (IRPA) and the Customs Act and must report to the CBSA upon arrival. Foreign MSR conducted exclusively in the Canadian EEZ and on the continental shelf beyond the Canadian territorial sea are not required to report to the CBSA.\n7. Any type of marine scientific research sponsored by foreign governments taking place in Canada requires advance consent from the Government of Canada and a formal request under the UNCLOS guidelines. The application should be submitted to GAC through the foreign flag state's diplomatic mission, at least forty-five days in advance of the proposed expedition.\n8. When submitting an application for MSR in Canada, the United Nations standard Form A, Application for Consent to Conduct Marine Scientific Research should be used. GAC will forward the request to other affected government departments and agencies, including the CBSA, for review and evaluation. Once approved, an authorization will be issued by GAC on behalf of the Government of Canada.\nForeign Government Agencies, the International Research Community and, Foreign Educational Organizations and Institutions\n9. Expedition organizers, including foreign government agencies, cultural or learning institutions and members of the international research community provide the CBSA Foreign Expeditions and Arctic Research (FEAR) office (see paragraph 61 of this memorandum) with information regarding proposed expedition activity in Canada.\nMarine scientific research by foreign ships\n10. When Canada is the host country for international marine scientific research, foreign ships or non-duty paid ships must provide the results of all marine scientific research conducted by that ship in waters that form part of Canada or in which Canada has sovereign rights under international law to the host country. Representatives of such planned marine scientific research must contact, through the embassy of their country in Canada, the Defence and Security Relations Division of GAC (e-mail address EXTOTTIDR@international.gc.ca ) to obtain prior approval.\n11. Requests for overland and inland (Great Lakes) marine forays conducted by the US Geological Survey (USGS), in partnership with or hosted by Natural Resources Canada (NRCAN), are sent to the FEAR office by way of established diplomatic correspondence for international, cooperative scientific activities in Canada. For more information contact FEAR.\nItinerant Expeditions – Arctic Explorers and research related activities\n12. An itinerant expedition is a private expedition that is not organized or sponsored by a scientific or cultural organization, an institution of learning or a foreign government. These types of expeditions are privately sponsored and normally adventure-based. Foreign individuals, groups or organizations wishing to conduct such expeditions in Canada should be aware of all CBSA requirements for visitors and their goods. We suggest that they or their expedition outfitter contact the CBSA before entering Canada. Additional information on the CBSA processing of itinerant expeditions can be obtained by contacting the FEAR office.\n13. Organizers of foreign non-government expeditions in Canada should inform the CBSA of their expeditions in advance to facilitate entry and to avoid unnecessary delays upon arrival at a port of entry. It is advised that foreign expeditions submit the following information to the FEAR office at least 20 business days in advance of the proposed expedition:\n- (a) expedition name;\n- (b) expedition website address (if available);\n- (c) team list including: name, country of origin, passport number/date issued;\n- (d) name of sponsoring organization (if applicable);\n- (e) name of Canadian participating organization (if applicable);\n- (f) type of expedition: private, adventure or exploratory;\n- (g) area of research;\n- (h) expedition itinerary in Canada, with maps, dates, locations, arrival and departure timelines;\n- (i) a list of conveyances to be used in the expedition including conveyance type (i.e. all-terrain vehicles, vessel(s), or aircraft), with call signs or serial numbers, names, registration or license numbers, and country of registration (if so affixed);\n- (j) a list of equipment and tools including their serial numbers;\n- (k) a list of animals being used in the expedition with copies of their vaccination papers (if applicable);\n- (l) a list of firearms, controlled substances, explosives along with permit numbers (if applicable);\n- (m) a list of foodstuffs and any other items to be temporarily imported into Canada;\n- (n) a declaration of currency or monetary instruments of value greater than or equal to CAN$10,000;\n- (o) copies of certificates or licenses issued by the Canadian government (if applicable – see paragraphs 14 and 15);\n- (p) contact information of the expedition leader or chief scientist;\n- (q) a written statement signed by the expedition team agreeing to share the findings of the expedition, including its expected availability date and proposed means of sharing (if applicable); and\n- (r) a list of any other Canadian government department that has been contacted (if applicable).\n14. Expedition organizers are required to obtain licenses and/or certificates from other government departments (OGDs) as required prior to submitting their pre-arrival information to the CBSA. The CBSA works closely with OGDs and assists them in the administration of their legislation. For information regarding all OGD import and export requirements, visit the CBSA website D Memoranda 19, Acts and Regulations of Other Government Departments .\n15. In the case of foreign vessel activity in Canada, organizers may be required to obtain a coasting trade license. For complete information regarding the policies and procedures governing the temporary importation of vessels into Canada, consult the Memorandum D3-5-7, Temporary Importation of Vessels .\n16. Provided all requirements are met, the FEAR office may issue an acknowledgement letter outlining the reporting and accounting requirements for the expeditions' participants and goods.\n17. If there are any changes made to the expedition plan such as; participants, itinerary, equipment or conveyances following the initial submission of expedition information, the expedition organizer shall inform the CBSA immediately.\nMilitary Activities\nForeign military aircraft\n18. Aircraft operated by the armed forces of foreign nations are required to report to the CBSA at the time of initial landing in Canada. They are subject to all CBSA requirements when used to transport personnel, baggage, equipment, mail, or other cargo. Where only a short stopover is involved and no goods are being carried outward that require export documentation, the inward and outward reports will be made at the same time. Aircraft carrying crew members only, may report verbally; however, the CBSA may choose to examine the aircraft or the crew's baggage, please consult Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements .\nForeign military marine vessels\n19. Military activities undertaken by foreign governments in Canada, including military surveys, are not considered to be scientific or exploratory expeditions. Military surveys involve data collection for military purposes.\n20. Foreign military vessels are not required to file a Form A6, General Declaration for inward or outward movements. The masters of these vessels are authorized to make courtesy oral reports to the CBSA.\n21. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships' stores as per the Schedule to the Ships' Stores Regulations .\n22. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00 of the Customs Tariff .\n23. Countries included in the Visiting Forces Act are listed on the IRCC website . For more information, refer to foreign military personnel arriving under the Visiting Forces Act .\n24. For the CBSA clearance procedures for foreign military vessels or aircraft, please consult Memorandum D3-5-1, Marine Pre-Load/Pre-Arrival and Reporting Requirements .\nReporting and Accounting Requirements\nGeneral\n24. As per sections 11 and 12 of the Customs Act and section 18 of the IRPA , every person arriving in Canada shall, except under certain circumstances, present themselves and report their goods at a nearest CBSA office. All foreign expeditions shall report to the CBSA upon arrival in Canada.\n25. Foreign scientific, exploratory or research pre-arrival cargo and/or conveyance are exempt from ACI reporting in the marine mode as per Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements para 104(f) or the air mode as per Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements ) paragraph 135. For pre-arrival cargo and/or conveyance exempted from ACI program, a paper A6 – General Declaration must be submitted to the local CBSA office as per Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements paragraph 106 or Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements paragraph 156.\n26. The vessel master must present:\n- (a) a Form A6, General Declaration ;\n- (b) an authorization from GAC (if applicable) and/or the FEAR acknowledgement letter (if applicable);\n- (c) a detailed list of equipment and tools to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item;\n- (d) certificates and permits issued by OGDs;\n- (e) a Form BSF552, Crew Effects Declaration ;\n- (f) a complete crew list;\n- (g) a Form E1, Ship Stores Declaration ; and\n- (h) where applicable, a Form A6A, Freight/Cargo Manifest .\n27. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email at: CBSA-ASFC-PANS/AA@cbsa-asfc.gc.ca .\n28. To be admissible to Canada, participants of an expedition must meet the requirements of the IRPA, including possessing a valid travel document. Visitors from some countries may require Immigration, Refugees and Citizenship Canada (IRCC) issued visas and/or an electronic travel authority eTA . For information regarding travel documents and Temporary Resident Visa requirements, visit the IRCC website.\n29. Expedition participants coming to Canada at a land border crossing, arriving by air on a commercial flight or at a marine port of entry, shall proceed directly to the CBSA primary inspection line, present themselves and report their goods. Expedition participants shall present a copy of the GAC authorization letter (if applicable), a copy of the FEAR acknowledgement letter (if applicable), detailed list of all goods to be imported that indicates the make, model, serial numbers (where possible), and approximate value of each item. Where required, certificates and permits issued by OGDs for the goods shall be presented along with the list.\n30. The participants may be required to complete a Temporary Admission Permit , Form E29B , on temporarily imported goods and post a security deposit. For more information on how to complete a Form E29B , consult Memorandum D8-1-4, Administrative Procedures Related to Form E29B , Temporary Admission Permit . Goods that qualify for temporary importation could also be documented on a carnet. For information regarding the use of carnets, please consult Memorandum D8-1-7, Use of A.T.A. Carnets and Canada/Chinese-Taipei Carnets for the Temporary Admission of Goods . If the expedition team includes residents of Canada and the goods in their possession where purchased in Canada the individuals would complete a BSF407 Identification of Articles for Temporary Exportation (this form is only available at a port of entry) prior to leaving Canada and present this upon their return (Canadian goods returning). If the goods being imported were purchased outside Canada and will be staying in Canada, they will be subject to the individual's personal exemption and may be subject to the Goods and Services Tax/Harmonized Sales Tax (GST/HST). If the imported goods are being used by a Canadian resident who is part of the expedition but the goods will be leaving Canada then the expedition organizer would list them on Form E29B and may be required to post a security deposit.\n31. In cases where a foreign expedition has unaccompanied goods shipped to Canada prior to or following the expedition team's arrival, the foreign expedition shall inform the FEAR office in advance and follow the appropriate import procedures. Goods arriving in advance of the owner's arrival cannot be released by the CBSA and will be held in storage at a sufferance warehouse for a maximum period of 40 days, after which time they will be treated as unclaimed. Goods to follow should be accounted for when the expedition enters Canada at the first point of arrival. In cases where goods to follow will be shipped directly to a remote location in Canada, arrangements should be made with the CBSA office in advance.\n32. If used to temporarily import goods, the Form E29B or the carnet will be acquitted when all the goods listed on the Form E29B or the carnet, are exported. The Border Services Officer (BSO) acquits the Form E29B by completing the appropriate fields or acquits the carnet by completing the appropriate re-exportation certificate.\nForeign Research Vessels\n33. Foreign expeditions coming to Canada by research vessel shall report to the nearest CBSA office designated for the clearance of vessels. This applies even though the expedition will only be conducted in Canadian waters and does not plan any port calls. The CBSA reporting requirements are triggered for a research vessel conducting research in Canada whenever it crosses the international boundary and enters Canadian waters.\n34. All persons aboard the vessel, including, but not limited to, scientists, research assistants, technicians, divers, passengers, etc. are considered to be members of the crew and must be included on the crew list. The crew list must include full names, dates of birth and travel document information. It may be computer generated, typed or printed on a form such as the International Maritime Organization crew list form.\n35. Form E1 is used to document alcoholic beverages; tobacco products; food, plants, animals and related products; narcotics and prescription drugs; firearms and weapons (including explosives, fireworks and ammunition); pornography and currency and monetary instruments that are on board the vessel. Information regarding ship stores can be found in Memorandum D4-2-1, Ships' Stores .\n36. All copies of the Form A6 will be date-stamped and signed by the BSO and by the vessel master. A copy of the Form A6 must be kept by the vessel master as proof of report.\n37. Information on accounting and documenting temporarily imported goods can be found in paragraph 30 of this memorandum. The vessel master shall prepare the vessel and the goods for examination if requested by a BSO.\n38. The vessel master must also file a Form A6 \"outward report\" to the CBSA at the completion of the expedition in Canada. The outward report must be presented at the nearest CBSA office. The Form E29B or the carnet, if used, will be acquitted at this time.\nForeign Research Aircraft\n39. A research aircraft carrying the foreign expedition team and goods must first land at a CBSA designated Airport of Entry (AOE) during its business hours and must contact the local CBSA office at the airport in advance in order to fulfill all CBSA reporting requirements. For more information refer to Memorandum D3-2-1 , Air Pre-arrival and Reporting Requirements .\n40. Expedition participants shall present the authorization from GAC (if applicable) and/or a CBSA acknowledgement letter (if applicable), and a detailed list of all goods to be imported that indicates the make, model, serial numbers (where possible), and approximate value of each item. Where required, certificates and permits issued by OGDs for the goods shall be presented along with the list.\n41. The pilot shall prepare the aircraft and the goods for examination if requested by the BSO. The pilot is also required to report to the CBSA at the termination of the expedition in Canada. The Form E29B or the carnet, if used, will be acquitted at this time.\nCorporate Aircraft\n42. In cases where a foreign expedition is coming to Canada on corporate aircraft carrying no more than 15 people (including the crew) and there is no scientific equipment, tools or other commercial goods on board, the pilot may report to the CBSA by calling the Telephone Reporting Centre (TRC) at 1-888-226-7277 at least two hours, but no more than 48 hours, before flying into Canada. A facsimile, to set up the flight, is also acceptable within these time frames, but it does not relieve the pilot the requirements to call the TRC. The pilot shall report the following information for all persons on board, including the crew:\n- (a) full name, date of birth, citizenship and residency;\n- (b) length of absence from Canada (residents);\n- (c) purpose of the trip and length of stay in Canada (visitors);\n- (d) declaration of all goods on board;\n- (e) declaration of any firearms or weapons;\n- (f) declaration of currency or monetary instruments of value greater than or equal to CAN$10,000;\n- (g) declarations of all goods on board aircraft including any Canadian Food Inspection Agency requirements.\n43. The pilot shall also:\n- (a) provide the aircraft registration number;\n- (b) provide the destination and landing point (must be a designated AOE) in Canada;\n- (c) if the destination is a Fixed Base Operation (FBO), identify the name of the FBO;\n- (d) provide the estimated time of arrival (ETA);\n- (e) advise the CBSA of any updates to the original ETA, destination, passenger information or declaration;\n- (f) call the TRC upon landing to report the arrival and to complete the presentation requirement under Section 11(1) of the Customs Act .\n44. For further information please refer to Telephone Reporting for CANPASS Private and Corporate Aircraft Programs .\nExpeditions in the Canadian North (above the 60th parallel)\n45. Prior authorization from the CBSA is always required for expeditions being undertaken in remote locations of the Canadian North (for example Ellesmere Island, Nunavut). Expedition organizers may contact the FEAR office for assistance. Required documentation can be presented and any applicable security deposits, or duty and taxes can be collected through the CBSA office responsible for that location prior to the expedition's initial entry. The verification of such passages may be conducted by local Royal Canadian Mounted Police officers or by officers of another Canadian government department on behalf of the CBSA. In all cases, expedition members will ensure reporting requirements to the CBSA are met in full.\n46. All visitors are required to present authorizations obtained from any other government department and/or the FEAR acknowledgement letter to the designated officer, if applicable.\n47. Vessels entering Northern Canada Vessel Traffic Services Zone are subject to the Vessel Traffic Reporting Arctic Canada Traffic Zone (NORDREG) Canada reporting requirements. For further information, please visit the Canadian Coast Guard website.\nDuties and Taxes\n48. All goods imported into Canada are subject to duties and taxes, including the GST/HST, unless there is a provision in legislation or regulation that waives the requirement to pay. There are a number of provisions which may provide duty and/or GST/HST relief for goods imported in conjunction with a foreign scientific or exploratory expedition in Canada.\n49. Conveyances used by foreign expeditions may be eligible for duty and tax free entry under tariff item No. 9801.10.00 as long as they are exported from Canada within 30 days of the date of importation. Other temporarily imported goods may be eligible for duty-free entry under tariff item 9993.00.00. For information concerning the admissibility of goods under tariff item 9993.00.00 and the applicable documentation requirements, consult Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n50. Food, plants, animals and related products, except alcoholic beverages and tobacco products may qualify for duty-free entry under tariff item 9906.00.00. To be classified under tariff item 9906.00.00, these goods must be imported by a foreign expedition for its exclusive use while conducting field studies in Canada; all of the participants in the expedition must be non-residents of Canada; and the organizers or sponsors of the expedition must have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies.\n51. Food, plants, animals and related products other than alcoholic beverages and tobacco products, imported on or after January 1, 1991, by a scientific or exploratory expedition for its exclusive use while conducting field studies in Canada are also non-taxable for the purposes of the GST/HST.\n52. Under the Scientific or Exploratory Expeditions Remission Order , imported scientific equipment, spare parts of scientific equipment, and tools for use in scientific or exploratory expeditions, are relieved of the GST/HST if they meet the following conditions:\n- (a) all goods imported by a foreign expedition are for its exclusive use while conducting field studies in Canada;\n- (b) all participants in the expedition must be non-residents of Canada;\n- (c) upon importation, the goods must be described and documented when required;\n- (d) the organizers or sponsors of the expedition must have undertaken to make available to the Government of Canada all information obtained in Canada as a result of the expedition's field studies; and\n- (e) all goods are destroyed in Canada under the supervision of a BSO at the expense of the importer or exported from Canada within two years after the date on which the goods were accounted for under the Customs Act .\n53. The Minister may extend the two-year period by one or more periods, not exceeding two years each, where the importer has presented evidence indicating that the extension is necessary to allow the scientific or exploratory expedition to complete its field studies in Canada. In this case the requirement to destroy or export the equipment is extended to two years after the date of the last extension.\n54. A complete version of the Remission Order is available on Justice Laws Website .\n55. Imported goods that are the property of, and are to remain the property of, a foreign country designated by the Governor in Council may qualify for duty-free entry under tariff item 9810.00.00. Goods of tariff item 9810.00.00 are also non-taxable for the purposes of the GST/HST. For a list of designated countries, please consult Memorandum D21-3-1, Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions –Tariff Item No. 9810.00.00 .\n56. Expedition participants who are not residents of Canada are entitled to import their personal vehicles and baggage duty free and relieved of the GST/HST under tariff item 9803.00.00. Further information on this provision is contained in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents . Visitors can import limited amounts of alcoholic beverages and tobacco products duty and tax free as long as these items are in the possession of the visitor when he/she arrives in Canada. For information concerning the admission of alcohol and tobacco products as well as visitors' personal exemptions, consult Visitors to Canada .\nAdditional Information\n57. Certain goods, when imported to Canada, are controlled, restricted or prohibited, such as firearms and weapons (including explosives, fireworks and ammunition); food, plants, animals and related products; obscene material, hate propaganda and child pornography; used or second-hand mattresses, prescription drugs and cultural products.\n58. Use of some radio communication or telecommunication equipment is also controlled in Canada. Foreign expeditions should contact the nearest Innovation, Science and Economic Development Canada regional office to obtain information on whether or not they are authorized to operate such equipment in Canada. For more information, contact Industry Canada by e-mail at spectrum_pubs@ic.gc.ca or visit their website .\n59. The CBSA assists Environment Canada with the administration of the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). Import or export permits may be required for certain wildlife. For more information, consult Memorandum D19-7-1, Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) , or visit the CITES website .\nCBSA Contact Information\n60. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 (long distance charges will apply). Agents are available Monday to Friday (08:00 - 16:00 local time/except holidays). TTY is also available within Canada at 1-866-335-3237.\n61. FEAR contact information:\nForeign Expeditions and Arctic Research Operations Branch Canada Border Services Agency 191 Laurier Avenue West Ottawa ON K1A 0L8 Canada\nE-mail: FEAR-EERA@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2017-03-20", + "current_to": "2017-03-20", + "citation": "Memorandum D2-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html" + }, + { + "id": "dmemo-D2-1-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-2", + "marginal_note": "References", + "part": "Foreign Scientific or Exploratory Expeditions in Canada", + "division": "", + "heading": "", + "text": "Issuing office: Foreign Expeditions and Arctic Research, International Events and Horizontal Partnerships, Traveller Operations, Border Operations Directorate, Operations Branch Headquarters file: N/A Legislative references: United Nations Convention on the Law of the Sea (UNCLOS) Customs Act Immigration and Refugee Protection Act (IRPA) Excise Tax Act Coasting Trade Act Presentation of Persons (2003) Regulations Ships' Stores Regulations Reporting of Imported Goods Regulations Scientific or Exploratory Expeditions Remission Order Customs Tariff Other references: Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations Memorandum D19, Acts and Regulations of Other Government Departments Memorandum D3-5-7, Temporary Importation of Vessels Memorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements Memorandum D8-1-4, Administrative Procedures Related to Form E29B , Temporary Admission Permit Memorandum D4-2-1, Ships' Stores Memorandum D8-1-7, Use of A.T.A. Carnets and Canada/Chinese-Taipei Carnets for the Temporary Admission of Goods Memorandum D21-3-1, Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions –Tariff Item No. 9810.00.00 Memorandum D19-7-1, Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents 1974 diplomatic note for conducting cooperative activities of scientific and other personnel between Geological Survey of Canada and US Geological Survey Superseded memorandum D: D2-1-2, August 31, 2011", + "history": "", + "last_amended": "2017-03-20", + "current_to": "2017-03-20", + "citation": "Memorandum D2-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-2-eng.html" + }, + { + "id": "dmemo-D2-1-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-4", + "marginal_note": "Legislation", + "part": "Casual Donations – Tariff Item No. 9816.00.00", + "division": "", + "heading": "", + "text": "Tariff item No. 9816.00.00\nCasual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being advertising matter, tobacco or alcoholic beverages, when the value thereof does not exceed sixty dollars in any one case.\nCustoms Tariff\n85. Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9816.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations:\n(f) for the purposes of heading No. 98.04 or of tariff item Nos. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported.", + "history": "", + "last_amended": "2018-11-26", + "current_to": "2018-11-26", + "citation": "Memorandum D2-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html" + }, + { + "id": "dmemo-D2-1-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-4", + "marginal_note": "Guidelines and General Information", + "part": "Casual Donations – Tariff Item No. 9816.00.00", + "division": "", + "heading": "", + "text": "1. Definitions for tariff item No. 9816.00.00:\ncasual donations means gifts sent to an individual, a person, or persons, which are given freely for no consideration whatsoever; friends in Canada means persons who are physically present in Canada—as residents or non-residents; in any one case means in the case of each gift; non-residents means persons who, in the settled routine of their lives, make their home, reside, and are ordinarily present outside Canada; persons abroad means residents or non-residents of Canada who are physically outside Canada—permanently or temporarily; residents means persons who, in the settled routine of their lives, make their home, reside, and are ordinarily present in Canada.\n2. Companies, businesses, or associations of any sort do not qualify as donors or recipients for tariff item No. 9816.00.00.\n3. Residents returning to Canada cannot bring gifts into the country personally under tariff item No. 9816.00.00. However, these persons can include gifts under their personal exemption entitlement under heading 98.04.\n4. To be eligible for free importation, no gift can be more than CAN$60, regardless of the number of joint recipients (for example, a wedding gift for a couple). If more than one gift is shipped in a container, each gift valued at not more than CAN$60 can be imported free under tariff item No. 9816.00.00. Each gift in the container has to be clearly identified as one gift. This applies regardless of whether one or more donors or recipients are involved.\n5. In accordance with section 85 of the Customs Tariff, gifts that would otherwise qualify for importation under tariff item No. 9816.00.00, except that their value is more than CAN$60, are classified under the regular provisions of the Customs Tariff . The value for duty in these circumstances is reduced by CAN$60.\n6. When a gift is a set, the set is treated as one gift.\n7. A person outside Canada may send a gift to a friend in Canada, but allow the commercial establishment from which the gift was bought to ship it. In such a case, the benefits of tariff item No. 9816.00.00 may be allowed if the border services officer is satisfied that the gift was unsolicited and from an individual abroad.\n8. The provisions of tariff item No. 9816.00.00 or section 85 of the Customs Tariff cannot be combined with the remission provided under Memorandum D8-2-2, Postal Imports Remission Order or Memorandum D8-2-16, Courier Imports Remission .\nAdditional Information\n9. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2018-11-26", + "current_to": "2018-11-26", + "citation": "Memorandum D2-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html" + }, + { + "id": "dmemo-D2-1-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-4", + "marginal_note": "References", + "part": "Casual Donations – Tariff Item No. 9816.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: HS 9816-0 HS 9816.00.00 Legislative references: Customs Tariff Other references: D8-2-2 and D8-2-16 Superseded memorandum D: D2-1-4 dated November 13, 2015", + "history": "", + "last_amended": "2018-11-26", + "current_to": "2018-11-26", + "citation": "Memorandum D2-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-4-eng.html" + }, + { + "id": "dmemo-D2-1-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-5", + "marginal_note": "Legislation", + "part": "Bequests - Tariff Item No. 9806.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff Item No. 9806.00.00 –\n- Personal and household effects of a resident of Canada who has died, on the condition that such goods were owned, possessed and used abroad by that resident;\n- Personal and household effects received by a resident of Canada as a result of the death, or in anticipation of death of a person who is not a resident of Canada, on condition that such goods were owned, possessed and used abroad by that non-resident;\n- All the foregoing when bequeathed to a resident of Canada.", + "history": "", + "last_amended": "2015-11-18", + "current_to": "2015-11-18", + "citation": "Memorandum D2-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html" + }, + { + "id": "dmemo-D2-1-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-5", + "marginal_note": "Guidelines and General Information", + "part": "Bequests - Tariff Item No. 9806.00.00", + "division": "", + "heading": "", + "text": "Eligible Goods\n1. Only goods considered as being personal and household effects are eligible for duty- and tax-free importation under the provisions of tariff item No. 9806.00.00. In addition, these goods must have been owned, possessed and used abroad by the donor.\n2. \"Personal and household effects\" may include such things as furniture and appliances; family heirlooms; antiques; musical instruments; jewellery; personal collections of coins, stamps or art; hobby items; and conveyances such as motor vehicles, boats and motors, trailers and aircraft.\nGoods Not Eligible\n3. Houses, buildings and large trailers used as residences, any goods that are commercial in nature, and any goods that were used by the donor in connection with a business or for commercial purposes do not qualify as personal and household effects under tariff item No. 9806.00.00.\n4. Goods that were rented or leased by the donor are not considered to have been owned and do not meet the ownership requirement of tariff item No. 9806.00.00.\n5. There are also restrictions on the importation of certain goods into Canada such as alcoholic beverages, tobacco products and other goods that do not meet the \"use\" requirement and are not eligible for importation under the provisions of tariff item No. 9806.00.00. For information on the import restrictions, duty, provincial taxes and assessments that apply to these goods, see the \"Restrictions\" paragraphs below.\nGifts in Anticipation of Death\n6. In order for goods to be eligible as \"gifts in anticipation of death\" under the provisions of tariff item No. 9806.00.00, it is a prerequisite that the donor's death be imminent. The donor must be a non-resident of Canada and documentation must be provided in accordance with paragraph 8 (b) .\nDocumentation Requirements\n7. At the time of importation, the border services officer will ask the importer to provide documentation to attest to the circumstances of the bequest.\n8. The documentation provided must adequately describe the goods being imported and identify the importer as a beneficiary of the estate. The prime document normally used for this purpose is a copy of the deceased person's will.\n- (a) In the case where the donor is deceased, a certified true copy of the death certificate is also required. When there is no will, the following documents may also be used: (i) documents issued by a probate court; or (ii) a statement from the executor or executrix or a legal representative who is authorized to divide the assets or interests of the deceased person's estate.\n- (b) When the goods constitute a \"gift in anticipation of death,\" the following documents are required: (i) a copy of the donor's will; and (ii) a written testimony from the donor's physician that the donor's death is imminent.\n- (c) If there is no will, a signed/dated statement from the donor (or individual with power of attorney) transferring ownership of the goods and witnessed by someone other than the recipient of the goods may be used.\nCanada Border Services Agency (CBSA) Clearance Procedures\n9. Before the goods arrive in Canada, the importer should prepare a list, in duplicate, of all of the goods to be imported, giving descriptions and approximate values of each item.\n10. If not all of the goods are being imported at the same time, those to arrive later should be listed as \"goods to follow\" on the importer's list. Instead of a list, a Form BSF186A (formerly B4A), Personal Effects Accounting Document (list of goods imported) , may be used.\n11. When the goods are imported, the border services officer prepares a Form BSF186 (formerly B4), Personal Effects Accounting Document , based on the list of goods that the importer has provided. The Form BSF186 should clearly indicate what goods are being imported at the time of entry and those to arrive at a later date. These goods should be listed as \"goods to follow.\" The importer will be asked to complete and sign the declaration portion on the Form BSF186. The officer will give the importer a copy of the completed and numbered Form BSF186, as a receipt.\n12. To facilitate the CBSA clearance process, importers may complete the Forms BSF186 and BSF186A on-line in advance, print the forms and present them to the border services officer when the goods arrive.\n13. When bequest items on the \"goods to follow\" list are being imported, the importer must present to the border services officer the original list and/or Form BSF186A as well as a completed stamped and numbered receipt on the original Form BSF186 to acquit the remaining goods.\nRestrictions\n14. The importation of certain goods is restricted in Canada. The following are some examples of these goods. Importers are responsible for ensuring that they have the required information before attempting to import these items into Canada.\n15. The following are some examples of restricted, controlled or prohibited goods and the applicable D-Memoranda:\n- (a) currency and monetary instruments: refer to Memorandum D19-14-1, Cross-border Currency and Monetary Instruments Reporting ;\n- (b) vehicles: refer to Memoranda D19-12-1, Importation of Vehicles , D9-1-11, Importation of Used or Second-hand Motor Vehicles ;\n- (c) firearms and weapons (which include replica firearms, mace/pepper spray): refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices ;\n- (d) explosives (which include fireworks and ammunition): refer to Memorandum D19-6-1, Administration of the Explosives Act and Regulations;\n- (e) consumer products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work): refer to Memorandum D19-5-1, Importation of Consumer Products, Cosmetics and Radiation Emitting Devices ;\n- (f) food, plants, animals and related products: refer to Memorandum D19-1-1, Food, Plants, Animals and Related Products ;\n- (g) obscene material, hate propaganda and child pornography: refer to Memoranda D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material , D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason , and Customs Tariff Item No. 9899.00.00;\n- (h) used or second-hand mattresses: refer to Memorandum D9-1-7, Used or Second-hand Mattresses and Materials Therefrom ;\n- (i) cultural property: refer to Memorandum D19-4-1, Export and Import of Cultural Property .\n- Note: This list provides examples but is not to be considered an exhaustive list of all goods that are controlled, restricted, or prohibited.\nAdditional Information\n16. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-11-18", + "current_to": "2015-11-18", + "citation": "Memorandum D2-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html" + }, + { + "id": "dmemo-D2-1-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-1-5", + "marginal_note": "References", + "part": "Bequests - Tariff Item No. 9806.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Technical Amendments Order ( Customs Tariff ) 1999-1 SOR/99-132 Other references: D9-1-1 , D9-1-7 , D9-1-11 , D9-1-15 , D19-1-1 , D19-4-1 , D19-5-1, D19-6-1 , D19-12-1 , D19-13-2 , D19-14-1 Superseded memorandum D: D2-1-5 dated August 31, 2011", + "history": "", + "last_amended": "2015-11-18", + "current_to": "2015-11-18", + "citation": "Memorandum D2-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-5-eng.html" + }, + { + "id": "dmemo-D2-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-1", + "marginal_note": "Legislation", + "part": "Settlers' Effects - Tariff Item No. 9807.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff Item No. 9807.00.00\nGoods imported by a settler for the settler's household or personal use, if actually owned, possessed and used abroad by the settler prior to the settler's arrival in Canada, and accompanying the settler at the time of the settler's arrival in Canada.\nFor the purpose of this tariff item:\n(a) \"goods\" may include:\n- (i) either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and\n- (ii) tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco;\n(b) \"goods\" does not include imported goods that are sold or otherwise disposed of within twelve months after importation; and\n(c) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the settler at the time of the settler's arrival in Canada, they may be classified under this tariff item when imported at a later time if they are reported by the settler at the time of the settler's arrival in Canada.\nParagraph 133 (h) of Part IV, Regulations and Orders of the Customs Tariff reads:\n133. The Governor in Council may, on the recommendation of the Solicitor General of Canada, make regulations\n(h) for the purposes of tariff item No. 9807.00.00,\n- (i) defining the word \"settler\",\n- (ii) exempting goods or classes of goods imported by any classes of persons referred to in that tariff item from any of its requirements relating to ownership, possession or use, and\n- (iii) substituting less exigent requirements relating to the ownership, possession or use of goods or classes of goods of that tariff item;\nThe following regulations are established by the Governor in Council on the recommendation of the Solicitor General of Canada, pursuant to paragraph 133 (h) of the Customs Tariff.", + "history": "", + "last_amended": "2012-06-26", + "current_to": "2012-06-26", + "citation": "Memorandum D2-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html" + }, + { + "id": "dmemo-D2-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-1", + "marginal_note": "Regulations", + "part": "Settlers' Effects - Tariff Item No. 9807.00.00", + "division": "", + "heading": "", + "text": "Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nSOR/2005-257 Registration August 31, 2005\nCustoms Tariff\nDefinition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nP.C. 2005-1498 August 31, 2005\nHer Excellency the Governor General in Council, on the recommendation of the Minister of Public Safety and Emergency Preparedness, pursuant to subparagraph 133 (h) (i) of the Customs Tariff , hereby makes the annexed Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations . S.C. 1997, c. 36\nDefinition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations\nSettler\n1. For the purpose of tariff item No. 9807.00.00, \"settler\" means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of\n- (a) employment for a period not exceeding 36 months;\n- (b) studying at an educational institution; or\n- (c) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Air Transport Preclearance between the Government of Canada and the Government of the United States of America, signed January 18, 2001.\nRepeal\n2. The Definition of \"Settler\" for the Purpose of Tariff Item No. 9807.00.00 Regulations is repealed.\nSOR/90-226\nComing Into Force\n3. These Regulations come into force on the day on which they are registered.\nTariff Item No. 9807.00.00 Exemption Order\nSOR/90-225 Registration April 5, 1990\nCustoms Tariff\nTariff Item No. 9807.00.00 Exemption Order\nP.C. 1990-664 April 5, 1990\nHis Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to Note 8 (b) * to Chapter 98 of Schedule I to the Customs Tariff **, is pleased hereby to make the annexed Order respecting the exemption of certain goods or classes of goods from certain requirements specified in tariff item No. 9807.00.00 of Schedule I to the Customs Tariff .\n* S.C. 1988, c. 65, s. 106 (Sch., Part B) ** R.S., c. 41 (3rd Supp.)\nOrder Respecting the Exemption of Certain Goods or Classes of Goods From Certain Requirements Specified in Tariff Item No. 9807.00.00\nShort Title\n1. This Order may be cited as the tariff item No. 9807.00.00 Exemption Order.\nExemption\n2. The following goods are exempt from the use requirements specified in tariff item No. 9807.00.00:\n- (a) alcoholic beverages imported by a settler who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;\n- (b) tobacco products;\n- (c) household goods acquired by a settler and set aside for use in the household of the settler whose marriage occurred within three months before the settler's arrival in Canada or is to occur within three months after the settler's arrival in Canada; and\n- (d) wedding gifts received outside Canada by a settler in consideration of the settler's marriage which occurred within three months before the settler's arrival in Canada or is to occur within three months after the settler's arrival in Canada. SOR/91-533. s.1 (f) ; SOR/94-784, s.4; SOR/98-62, s.7.\nExcise Act, 2001 2002, c. 22\nSection 32. (2)(j) and 35. (2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\nSOR/2003-288", + "history": "", + "last_amended": "2012-06-26", + "current_to": "2012-06-26", + "citation": "Memorandum D2-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html" + }, + { + "id": "dmemo-D2-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Settlers' Effects - Tariff Item No. 9807.00.00", + "division": "", + "heading": "", + "text": "Who are Considered Settlers?\n1. For the purpose of tariff item No. 9807.00.00 of the Schedule to the Customs Tariff , settlers mean all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months.\n2. Persons coming to Canada for the purpose of employment for a period exceeding 36 months (other than United States preclearance personnel) are, on first arrival, considered to be settlers to Canada and are eligible for the provisions of tariff item No. 9807.00.00. This applies even though they may still be considered temporary residents for immigration purposes.\n3. Persons already residing in Canada as temporary residents for employment purposes (other than United States preclearance personnel) that have their employment authorization extended, such that the continuous duration of employment in Canada will exceed 36 months, become settlers to Canada under tariff item No. 9807.00.00 as of the date of the employment authorization extension. It is at this time only, that those goods which were owned, possessed, and used by the temporary resident prior to that extension date, are eligible to be classified, as settler's effects under tariff item No. 9807.00.00.\n4. Persons, who are temporary residents of Canada for the purpose of tariff classification of goods, that are granted permanent resident status under the Immigration and Refugee Protection Act ( IRPA ) from a Citizenship and Immigration Canada Inland Office, after their arrival in Canada, are settlers. For these individuals, only those goods which were owned, used and possessed by those persons, prior to the date of application for permanent resident status will be classified under tariff item No. 9807.00.00.\nWho are Not Considered Settlers?\n5. Persons who enter Canada for the purpose of:\n- (a) employment for a period not exceeding 36 months;\n- (b) studying at an educational institution; or\n- (c) performing preclearance activities on behalf of the Government of the United States.\n6. Persons who had previously established a residence in Canada for a period of 12 months or more and become permanent residents under IRPA, are not considered as settlers under the Customs Act . The goods accompanying those persons may not be classified under tariff item No. 9807.00.00. For the purpose of the Customs Tariff , these individuals are considered former residents and the goods classified under tariff item No. 9805.00.00 of the Schedule to the Customs Tariff . For more information on tariff item No. 9805.00.00, refer to Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00.\n7. Similarly, unless they have applied for permanent resident status, persons arriving in Canada as:\n- (a) members of visiting forces ( NATO );\n- (b) United States preclearance personnel;\n- (c) visitors for health or pleasure purposes (for a period not longer than 12 months); or\n- (d) temporary residents (for employment in Canada for a period not exceeding 36 months or to study in an institute of learning)\nare not regarded as settlers to Canada under tariff item No. 9807.00.00. Persons in these categories may import personal and household effects including automobiles, on a temporary basis, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents , or Memorandum D21-4-3, Visiting Forces Personnel – Tariff Item No. 9827.00.00 , as the case may be.\n8. Persons admitted into Canada under IRPA who do not meet the requirements of tariff item No. 9807.00.00 and the applicable regulations are deemed as non-residents under tariff item No. 9803.00.00.\nVariation Between Customs/Immigration Legislation\n9. A person's status for customs purposes is not always the same as their status for immigration purposes.\n10. As an example, a person can become a permanent resident without the intention of residing immediately in Canada. However, this person is not determined to be a settler as defined in the customs legislation, and be eligible for the provisions of tariff item No. 9807.00.00. In this case, since the person does not have any intention of remaining in Canada at that time, and will live outside Canada for an undetermined period of time, that person is considered a non-resident of Canada and not a settler, for the purpose of the Customs Tariff , and is eligible to temporarily import goods under tariff item No. 9803.00.00.\nActions\n11. A Form B4, Personal Effects Accounting Document , will be completed to list all the personal effects being imported, as well as those that will follow at a later date. Even if there are no goods being imported, a Form B4 must be completed at the first point of entry in Canada, listing any or all goods that will be arriving at a later date. For further clarification, read pragraphs 17, 18 and 19.\nGoods Admissible\n12. Either spouse may claim free importation of personal and household effects under tariff item No. 9807.00.00, regardless of whether the goods are registered jointly or in either name. Personal and household effects can include such items as:\n- (a) wearing apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, firearms, travel and utility trailers, pleasure boats, and personal aircraft;\n- (b) travel trailers not exceeding 2.6 metres (9 ft.) in width, which the owner is capable of moving from place to place on a personal basis, motor homes, tool sheds or garages which do not attach to or form part of a dwelling;\n- (c) vehicles; and\n- (d) goods acquired by a settler for personal use, while in transit to Canada from the former country of domicile, that were owned, possessed, and used abroad by the settler prior to his or her arrival in Canada.\nGoods Not Admissible\n13. The following are examples of goods which are not admissible under tariff item No. 9807.00.00 and are to be classified under the appropriate provision of the Customs Tariff :\n- (a) goods for the accommodation of others, for sale or hire, or for use in a business or manufacturing establishment, or as contractors' outfits, such as office equipment and furniture, dental chairs, welding equipment, metal and woodworking machines, vehicles and trailers for commercial use;\n- (b) livestock, machinery, and equipment for use on a ranch or farm;\n- (c) houses and buildings used as dwellings or residences, large trailers used as residences of a type or nature which require a special permit and highway escort to be moved from place to place;\n- (d) company-owned and leased vehicles (as well as any other leased goods); and\n- (e) goods purchased prior to the settler's arrival in Canada but which are forwarded directly to Canada without all of the ownership, possession, and use requirements having been met.\nOwnership, Possession, and Use\n14. For the purposes of tariff item No. 9807.00.00:\n(a) \"ownership\" means that the settler has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition. Goods which are leased do not qualify; (b) \"possession\" means that the settler has, in person, physically accepted the goods; and (c) \"use\" means that the settler has actually put the goods into an action or service for a purpose for which they were designed or intended.\n15. In some cases, settlers wish to acquire goods in other than their homeland (e.g., while they are en route to Canada), and problems arise at the time of importation when not all of the ownership, possession, and use requirements have been met. As vehicles are frequently involved, the following criteria have been developed to assist settlers in such cases:\n- (a) the vehicle must have been owned and possessed by the settler, in accordance with the conditions described above, prior to his or her arrival in Canada;\n- (b) in addition to having owned and taken possession of the vehicle abroad, the settler must have been legally entitled to operate it in the free environment abroad (e.g., have a valid driver's licence) and have actually driven it on the open roads abroad for some distance, prior to the date on which the settler arrives in Canada. (note that a test drive using dealer licence plates or a drive only on the manufacturer's or dealer's premises does not qualify);\n- (c) the vehicle must have been licensed and insured (temporarily or otherwise), in the name of the settler, for use in the free environment abroad during the period it was used;\n- (d) documentary evidence is produced at the time of accounting to substantiate that the above requirements have been met;\n- (e) all of the remaining requirements of tariff item No. 9807.00.00 are complied with; and\n- (f) The vehicle is eligible for importation into Canada in accordance with Transport Canada's laws and requirements.\nExemption From the \"Use\" Requirement\n16. The use requirement is waived on trousseau items and wedding presents, provided they were owned by and in the possession of the settler before the settler's arrival in Canada. In order to qualify, the settler's marriage must have occurred within the three-month period immediately preceding his or her arrival in Canada or the marriage must be scheduled to occur within three months after the settler's arrival in Canada.\nListing of Goods to be Imported\n17. Prior to importation, settlers must prepare a detailed list in duplicate of all goods to be imported, showing the make, model, serial numbers (where possible), and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils –$000). The list should be divided into two parts, showing which items are accompanying the owner at the time of arrival and which items are to arrive at a later date as \"goods to follow.\" This list must be presented to the border services officer when the settler first arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported), may be used.\n18. If no list has been prepared, the settler will be instructed to complete one, before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when the shipment arrives, particularly if there are items of significant value.\n19. It is suggested that settlers importing valuable pieces of jewellery obtain an appraisal report from a qualified gemologist, jeweler, or from their insurance agent. Such jewellery should be individually identified on the list of goods submitted to the CBSA.\n20. To clear the settler's personal effects, the border services officer at the initial POE shall prepare a Form B4. Settlers who would like to speed up the process can complete a Form B4 in advance, and present it to the officer when they arrive in Canada. Forms B4 and B4A are available in either official language on the CBSA Web site at www.cbsa.gc.ca.\n21. The border services officer will ensure that the \"settler\" box is checked off and the date of arrival in Canada is indicated. The terms of importation should be explained, and the settler must sign the Form B4. The officer must complete the shaded areas and date stamp both copies, as well as the list of goods.\nShipping Goods to Canada\n22. When shipping goods to Canada, special effort should be made to ensure that the arrival of the goods coincides with or follows the owner's arrival. Goods arriving in advance of the owner's arrival will be held in storage at a sufferance warehouse for a period of 40 days, after which time they will be treated as unclaimed.\n23. If goods cannot be claimed within the 40-day time limit, it is the responsibility of the owner to request an extension, prior to the expiration of the time limit, at the local CBSA office. If no extension has been granted, the local CBSA office will issue Form E44, Customs Notice – Unclaimed Goods . The goods must be claimed within 30 days from the date Form E44 is issued, or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the owner. Extensions can be granted for a period of up to four years. When the owner arrives in Canada to clear the goods, only those items which meet all of the criteria of tariff item No. 9807.00.00 before their shipment to Canada may be claimed under that item.\n24. Settlers who are transporting their own personal goods using a private or rented vehicle must have them cleared at the first point of arrival in Canada.\n25. Settlers' effects arriving by commercial highway carrier may go forward in bond to an inland destination for clearance. If the commercial carrier is not covered by a general authorization, the carrier must obtain a single trip authorization. Refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . The settler may also choose to meet the highway carrier at the land border crossing and complete the process there.\n26. Settlers' effects going forward in bond are not required to be delivered to a highway sufferance warehouse, but may proceed directly to the designated CBSA office at destination.\nAccounting for Goods\n27. Settlers' effects are accounted for at the CBSA office on a Form B4. The border services officer will indicate on Form B4 the status of the person, the date and CBSA office of arrival, based on the information shown on the settler's Form IMM5292, Confirmation of Permanent Resident Status or Form IMM1442 (Visitor's record, Working or Study Permit or a Temporary Resident Permit). The accounting document number (B4) and office date stamp will also be recorded and initialed by the officer on the back of all Immigration documents.\nGoods to Follow\n28. When goods to follow arrive, they will be released to the importer on presentation of the original Form B4 to the border services officer. The officer will initial and date the items being released on the settler's copy of the B4.\n29. Only goods that were declared and listed as \"goods to follow\" on the settler's original Form B4 are eligible for duty- and tax-free importation at a later time under tariff item No. 9807.00.00. There is no time limit for importing goods to follow that were listed on the settler's Form B4. Any discrepancy between what was declared on the B4 and the goods to follow should be questioned. Goods that were not declared on the initial entry as \"goods to follow\" are subject to regular import assessments.\n30. When CBSA clearance is requested for goods to follow, the settler must present the original Form B4 that was prepared at the initial POE. If the settler does not have the B4, the border services officer must contact the initial POE to request a copy of the B4 that was kept on file. All attempts to trace the original B4 must be made.\nRetention Period\n31. Settlers are to be advised at the time of arrival that goods, including vehicles, imported under tariff item No. 9807.00.00 which are sold or otherwise disposed of within 12 months after importation are subject to the duties otherwise payable, based upon their value on the day of such sale or disposition. The 12-month period for retention of goods will be calculated from the date of physical arrival of such goods into Canada.\nPenalty Information\n32. A false declaration or failure to comply with the conditions of importation under tariff item No. 9807.00.00 may result in the assessment of duties, penalties and/or seizure action.\nRequirements of Other Government Departments\n33. The CBSA assists other government departments in controlling the importation of certain goods into Canada. Included are such items as firearms and weapons, explosives, fireworks and ammunition, animals and animal products, plants and plant products, fresh fruit and vegetables, as well as, certain food and drug products. This list is not all-encompassing but provides some examples of goods that are controlled, restricted, or prohibited. More information may be obtained by contacting:\nPartnership Division Admissibility Branch Canada Border Services Agency Ottawa ON K1A 0L8 Facsimile: 613-946-1520\nFirearms and Weapons\n34. You must declare all weapons and firearms at the CBSA port of entry when you enter Canada. If not, you could face prosecution and the goods may be seized. For more detailed information on importing a firearm into Canada, see the publication called Importing a Firearm or Weapon Into Canada or call BIS. For information about applying for a Canadian firearms licence or a firearms registration certificate, or to obtain an Application for an Authorization to Transport Restricted Firearms and Prohibited Firearms (Form CAFC 679) in advance, please contact:\nCanadian Firearms Program Ottawa ON K1A 0R2 Telephone: 1-800-731-4000 (toll-free in Canada and the United States) 506-624-5380 (from all other countries) Fax: 613-825-0297 E-mail: cfp-pcaf@rcmp-grc.gc.ca Web site: www.rcmp.gc.ca/cfp\n35. For more information on this subject, refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices , the Customs Tariff , the Criminal Code , the Firearms Act and the Export and Import Permits Act .\nReplica Firearms\n36. Replica firearms are designed or intended to resemble a firearm with near precision. They are classified as prohibited devices and cannot be imported into Canada.\n37. Mace or pepper spray, that is used for the purpose of injuring, immobilizing or otherwise incapacitating any person, is considered a prohibited weapon. Therefore, these products cannot be imported into Canada. Aerosol or similar dispensers that contain substances capable of repelling or subduing animals are not considered weapons if the label of the container specifically indicates that they are for use against animals.\nExplosives Fireworks and Ammunition\n38. Importation of explosives, including ammunition, fireworks, gunpowder and signal flares are regulated under the Explosives Act , which is administered by Natural Resources Canada. Refer to Memorandum D19-6-1, Administration of the Explosives Act and Regulations for more information or contact:\nExplosives Regulatory Division Natural Resources Canada 1431 Merivale Road Ottawa ON K1A OG1 Telephone: 613-948-5200 Web site: www.nrcan.gc.ca\nGoods Subject to Import Controls\n39. To monitor the effects of imports on Canadian manufacturers, there are import controls on items such as clothing, handbags and textiles. These controls are outlined in the Export and Import Permits Act . Depending on the value, quantity or type of goods the settler intends to import, there may be a need for an import permit even if the settler qualifies for a personal exemption. For more information, contact:\nExport and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive Ottawa ON K1A 0G2 Web site: www.international.gc.ca\nProhibited Consumer Products\n40. The Hazardous Products Act prohibits the importation of consumer type products that could pose a danger to the public (i.e., baby walkers and jequirity beans often found in art or bead work brought into Canada). Settlers should be aware of consumer products that have safety requirements in Canada. Many of these safety requirements are stricter than requirements for other countries. For more information about prohibited and restricted products, contact Health Canada:\nTelephone: 1-866-662-0666 (toll-free in Canada) 1-613-952-1014 (from all other countries) Website: www.healthcanada.gc.ca/cps\nFood, Plants and Animals\n41. All food, plants, animals, and related products must be declared. Food can carry disease, such as E. coli. Plants and plant products can carry invasive alien species, such as the Asian Long-Horned Beetle. Animals and animal products can carry diseases, such as avian influenza and foot-and-mouth disease. Furthermore, certain species of plants and animals are protected under the Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) and their trade is carefully controlled. Because of these risks, the Government of Canada regulates the import of certain food, plants, animals and related products to and from Canada. Based on emerging threats, the import requirements for food, plants, animals and related products are subject to change on a daily basis. To determine the most up-to-date import requirements for these items, refer to the Canadian Food Inspection Agency ( CFIA ) Automated Import Reference System (AIRS) at: www.inspection.gc.ca . AIRS is an automated reference tool that will lead you through a series of questions about the FPA or related product you wish to import to determine the applicable regulations, policies and import requirements.\nNote : CITES import requirements do not appear in AIRS. If you have questions about importing a CITES species, visit www.cites.ec.gc.ca or call the Canadian Wildlife Service at 1-800-668-6767.\n42. In addition to the import requirements established by the CFIA and CITES, Foreign Affairs and International Trade Canada has set limits on the quantity and/or dollar value of certain food products you can bring into Canada duty-free or that you can be included in your personal exemption. Unless you have an import permit from Foreign Affairs and International Trade Canada for quantities over and above the established limits, you will have to pay duty ranging from 150 per cent to 300 per cent of the value of the goods.\nProhibited Goods\n43. Settlers cannot import prohibited goods such as obscene materials, hate propaganda and child pornography into Canada. For more information about prohibited goods, refer to the Memorandum D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason .\nPublic Health\n44. If settlers are ill with a disease that could be transmitted to others upon their arrival in Canada, or have been in close proximity to someone who is or has been ill with a disease that could be transmitted to others, they have an obligation to inform a border services officer or a quarantine officer, who can determine if they require further assessment. If settlers have been ill while traveling or become ill after they arrive in Canada, they must consult a Canadian doctor and ensure that the doctor is aware of any treatment or medical care they could have received (e.g., medications, blood transfusions, injections, dental care, surgery) before they arrived in Canada.\nHealth Products (drugs)\n45. If the settlers are importing medications, there are restrictions on the quantities that are eligible to bring into Canada. Health Canada will allow the import of a prescription drug if the quantity does not exceed a three-month supply, and it is in its original container. For more information, visit Health Canada's Web site at: www.hc-sc.gc.ca .\nCultural Property\n46. Certain antiquities or cultural objects considered to have historical significance to their country of origin cannot be brought into Canada without the appropriate export permits. Before importing such items, settlers should contact the Department of Canadian Heritage:\nMovable Cultural Property Canadian Heritage 15 Eddy Street, 3rd floor Gatineau QC K1A 0M5 Telephone: 819-997-7761 Fax: 819-997-7757 Web site: www.pch.gc.ca\nVehicles\n47. Vehicles include all kinds of pleasure vehicles, such as passenger cars, pickup trucks, camper trucks, vans, Jeeps, chassis cabs, motorcycles, snowmobiles and motor homes, as long as you use them for non-commercial purposes. However, you should be aware that the vehicles must meet the requirements of the CBSA, Transport Canada and the Canadian Food Inspection Agency ( CFIA ) before they can be imported. For more information, contact Transport Canada:\nTelephone: 1-800-333-0371 (toll-free in Canada) 613-998-8616 (from outside Canada) Web site: www.tc.gc.ca/roadsafety\nRestrictions on Temporary Importing\n48. If a settler buys, leases, rents, or borrows a vehicle while outside Canada, Transport Canada and customs legislation does not allow it to be brought into Canada for personal use, even temporarily, unless it meets all Transport Canada requirements and settler pay any applicable duty and taxes. For exceptions, please consult Memorandum D2-4-1, Temporary Importation of Conveyances by Residents of Canada , and Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nAlcoholic Beverages\n49. Alcohol may qualify under tariff item No. 9807.00.00 as settler's effects only if, the settler meets the minimum age requirements, these goods accompany the settler on arrival in Canada, and the quantity limits are not exceeded.\n50. Settlers can include in their personal exemption, up to either 1.14 litres of alcohol or, 1.5 litres of wine or, a total of 1.14 litres of alcohol and wine.\n51. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n52. Settlers intending to ship alcoholic beverages to Canada (e.g., the contents of a bar or wine cellar) are advised to contact the appropriate liquor control board, prior to shipment, so that provincial fees and assessments can be paid in advance. In order to obtain release of the shipment in Canada, the settler must produce a copy of the provincial permit and pay all of the applicable CBSA assessments.\nTobacco Products\n53. Tobacco products may qualify under tariff item No. 9807.00.00 as settlers' effects only if, these goods are in the settlers' possession on arrival in Canada.\n54. Settlers can include in their personal exemption, up to:\n- (a) 200 cigarettes,\n- (b) 50 cigars,\n- (c) 200 grams of manufactured tobacco, and\n- (d) 200 tobacco sticks.\n55. A minimum duty applies to cigarettes, tobacco sticks and manufactured tobacco that are included in settlers' personal exemption. The minimum duty will not apply if the product is marked \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" Canadian-made products sold at duty free stores are marked in this manner.\n56. Excess quantities of alcohol and tobacco are subject to high importation costs as provincial fees and taxes are assessed in addition to the duties that apply. In some cases, provincial limits may also apply. An allowance will be given for products that are marked \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" when border services officers calculate the amounts owing. Canadian-made products sold at duty-free shops are marked in this manner.\n57. The law in Canada (also) limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and stamped, \"CANADA – DUTY PAID • DROIT ACQUITTÉ\" (in accordance with the Excise Act, 2001). The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes,\n- (b) 50 cigars,\n- (c) 200 grams (7 ounces) of manufactured tobacco, or\n- (d) 200 tobacco sticks.\nCurrency and Monetary Instruments\n58. All importations and exportations of monetary instruments equal to or greater than CAN $10,000 (or its equivalent in a foreign currency), whether in cash or other monetary effects, must be reported to the CBSA at the time of the settlers' arrival in Canada or prior to their departure from Canada. Refer to our publication Crossing the Border With $10,000 or More? for additional information.\nBlocked Currency\n59. Settlers from countries which apply restrictions on the export of currency may have up to 36 months to import goods they will purchase in that country with blocked funds they had on deposit in their former country of domicile prior to their removal to Canada. The usual ownership, possession, and use requirements do not apply to goods eligible under this provision. Settlers intending to claim this benefit should first discuss their situation with the CBSA to ensure they are eligible. For more information regarding the importation of goods purchased with blocked funds, refer to Memorandum D2-2-2, Settlers' Effects Acquired With Blocked Currencies .", + "history": "", + "last_amended": "2012-06-26", + "current_to": "2012-06-26", + "citation": "Memorandum D2-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html" + }, + { + "id": "dmemo-D2-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-1", + "marginal_note": "References", + "part": "Settlers' Effects - Tariff Item No. 9807.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Highway and Rail Division People Programs Directorate Admissibility Branch Headquarters file: 9807.0 Legislative references: Customs Tariff Item No. 9807.00.00 and paragraph 133 (h) Excise Act , 2001 Other references: D2-1-1 , D2-2-2 , D2-3-2 , D3-1-1 , D19-1-1 , D19-7-1 , D19-13-2 , D21-4-3 Superseded memorandum D: D2-2-1, July 13, 2009", + "history": "", + "last_amended": "2012-06-26", + "current_to": "2012-06-26", + "citation": "Memorandum D2-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html" + }, + { + "id": "dmemo-D2-2-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-2", + "marginal_note": "Legislation", + "part": "Settlers' Effects Acquired With Blocked Currencies", + "division": "", + "heading": "", + "text": "Financial Administration Act , section 17\nSettlers' Effects Acquired With Blocked Currencies Remission Order , Order in Council P.C. 2005-1500, August 31, 2005, as amended.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html" + }, + { + "id": "dmemo-D2-2-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-2", + "marginal_note": "Guidelines and General Information", + "part": "Settlers' Effects Acquired With Blocked Currencies", + "division": "", + "heading": "", + "text": "1. In order to claim free importation of goods under the provisions of the Settlers' Effects Acquired With Blocked Currencies Remission Order , it will be necessary for the settler to satisfy the Canada Border Services Agency at the time of importation that the country from which the settler emigrated does in fact apply restrictions on the transfer of capital by emigrants to Canada and that, due to such restrictions, the currency on deposit could not be exported at the time of emigration.\n2. Settlers from countries that apply currency restrictions may have up to three years to import goods purchased with blocked funds on deposit in the former country of domicile prior to their arrival in Canada without reference to the ownership, possession and use requirements abroad. (See Memorandum D2-2-1, Settlers' Effects - Tariff Item No. 9807.00.00 .)\n3. The importation of goods under the provisions of this Order is to be accounted for on Form BSF715 (formerly B15), Casual Goods Accounting Document , showing the Order in Council number. A cross-reference should also be made to any previous settlers' accounting form where the value of goods to be acquired with blocked funds was declared.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html" + }, + { + "id": "dmemo-D2-2-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-2", + "marginal_note": "Additional Information", + "part": "Settlers' Effects Acquired With Blocked Currencies", + "division": "", + "heading": "", + "text": "4. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html" + }, + { + "id": "dmemo-D2-2-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-2", + "marginal_note": "References", + "part": "Settlers' Effects Acquired With Blocked Currencies", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: 9807.00 Legislative references: Financial Administration Act Settlers' Effects Acquired With Blocked Currencies Remission Order Other references: D2-2-1 Superseded memorandum D: D2-2-2 dated August 18, 2011", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-2-eng.html" + }, + { + "id": "dmemo-D2-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-3", + "marginal_note": "Legislation", + "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff Item No. 9829.00.00\n- Household furniture and furnishings for a seasonal residence, excluding construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence;\n- Tools and equipment for the maintenance of a seasonal residence;\n- The foregoing, on condition that:\n- (i) the goods are imported by a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home;\n- (ii) the person is entitled to only one importation under this tariff item;\n- (iii) the goods are for the personal use of that person or their family and are not for any commercial, industrial or occupational purpose;\n- (iv) the goods are owned, possessed and used by that person or their family before their first arrival in Canada to occupy the seasonal residence;\n- (v) the goods are not sold or otherwise disposed of in Canada for at least one year after the date of their importation; and\n- (vi) the goods accompany the seasonal resident at the time of the seasonal resident’s first arrival in Canada to occupy the seasonal residence or, if not imported at the time of first arrival in Canada, are, at that time, described and listed on a customs accounting document as goods to follow.", + "history": "", + "last_amended": "2018-11-27", + "current_to": "2018-11-27", + "citation": "Memorandum D2-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html" + }, + { + "id": "dmemo-D2-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-3", + "marginal_note": "Regulations", + "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00", + "division": "", + "heading": "", + "text": "Seasonal Residents’ Remission Order, 1991\nShort Title\n1. This Order may be cited as the Seasonal Residents’ Remission Order, 1991.\nInterpretation\n2. In this Order,\n“household effects” means furniture and goods that are found in a home, and tools and equipment that are used in the maintenance of a home, but does not include construction material, electrical fixtures or any other goods that are permanently attached or incorporated into a home; (effets domestiques)\n“seasonal resident” means a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada, other than a time sharing residence or a mobile home. ( résident saisonnier )\nRemission\n3. (1) Subject to subsection (2) and section 4, remission is hereby granted of the taxes imposed under Division III of Part IX and any other part of the Excise Tax Act , paid or payable on the importation of household effects by a seasonal resident where the household effects:\n- (a) are imported for the personal use of the seasonal resident or the seasonal resident’s family and are not for any commercial, industrial, occupational or other purpose;\n- (b) are owned by the seasonal resident or the seasonal resident’s family and have been in the possession of and use of the seasonal resident or the seasonal resident’s family before the seasonal resident’s first arrival in Canada to occupy the seasonal residence; and\n- (c) are not sold or otherwise disposed of in Canada for at least one year after their importation.\n(2) A seasonal resident is entitled to only one remission under this Order.\n4. (1) Subject to subsection (2), a seasonal resident’s household effects shall be imported at the time of the first arrival in Canada of the seasonal resident and shall be listed on a customs accounting document.\n(2) Where household effects that are listed on a customs accounting document referred to in subsection (1) are not imported at the time of the first arrival in Canada of the seasonal resident, the household effects shall be identified on that customs accounting document as household effects that are to follow.", + "history": "", + "last_amended": "2018-11-27", + "current_to": "2018-11-27", + "citation": "Memorandum D2-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html" + }, + { + "id": "dmemo-D2-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00", + "division": "", + "heading": "", + "text": "Who are Considered Seasonal Residents?\n1. For the purpose of tariff item No. 9829.00.00 of the Schedule to the Customs Tariff and of the Seasonal Residents’ Remission Order, 1991 , a seasonal resident means a person who is not a resident of Canada and who owns or leases for not less than three years a residence in Canada for seasonal use, other than a time-sharing residence, trailer or mobile home.\nAdmissible Goods\n2. No import assessments are payable on seasonal residents’ effects classified under the provisions of tariff item No. 9829.00.00. The goods are free of duty under the Customs Tariff , and the remission order remits any goods and services tax (GST) and excise taxes otherwise payable.\n3. Tariff item No. 9829.00.00 provides for household furniture and furnishings as well as tools and equipment for the maintenance of a seasonal residence to be imported on a duty free basis by seasonal residents. Construction materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence are excluded.\n4. Goods must be for the personal use of the seasonal resident or his or her family and not for any commercial, industrial, or occupational purpose.\n5. Goods must also be owned by the seasonal resident or his or her family and have been in their possession and use before their first arrival in Canada to occupy the seasonal residence. For the purposes of tariff item No 9829.00.00:\n- a) “Ownership” means that the seasonal resident has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition.\n- b) “Possession” means that the seasonal resident has, in person, physically accepted the goods.\n- c) “Use” means that the seasonal resident has actually put the goods into an action or service for a purpose for which they were designed or intended.\nDocumentation\n6. To obtain the benefits of tariff item No. 9829.00.00 and the remission order, seasonal residents must provide, at the time of first arrival to occupy the seasonal residence, proof of ownership or of a minimum three-year lease of a residence in Canada for seasonal use.\n7. The term “seasonal residence” does not include a trailer, mobile home, time-share residence, or any residence that is shared with a resident of Canada. However, a seasonal residence is not restricted to only a cottage, camp or chalet. It can include a more permanent or elaborate structure such as a house or condominium, but only if it is for the exclusive use of the seasonal resident and their family members, and on condition that it is not rented or leased to others during the seasonal resident’s absence.\n8. Similarly, the term “seasonal use” is not restricted to a particular season of the year or to any particular frequency of visits. Provided the seasonal resident remains a non-resident of Canada within the meaning of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations and does not reside in Canada on a permanent basis, any periodic use of the seasonal residence is considered to fall within the meaning of “seasonal use” for the purposes of tariff item No. 9829.00.00 and the remission order.\nListing of Goods to be Imported\n9. Prior to importation, seasonal residents must prepare a detailed list in duplicate of all goods to be imported, showing the make, model, serial numbers (where possible), and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils –$XXX). The list should be divided into two parts, showing which items are accompanying the seasonal resident at the time of first arrival in Canada to occupy the seasonal residence and which items are to arrive at a later date as \"goods to follow.\" This list must be presented to the border services officer when the seasonal resident first arrives to occupy the seasonal residence, even if no goods are being imported at that time. Instead of a list, Form BSF186A (formerly B4A), Personal Effects Accounting Document (list of goods imported) , may be used.\n10. If no list has been prepared, the seasonal resident will be instructed to complete one before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when these goods arrive, particularly if there are items of significant value.\n11. To account for the seasonal resident's effects, the border services officer at the first point of arrival will prepare Form BSF186, Personal Effects Accounting Document based on the list of goods provided by the seasonal resident. Seasonal residents who would like to speed up the process can complete Form BSF186 in duplicate in advance, and present it to the officer when they arrive in Canada.\nNote: Duplicate copies of Form BSF186 are required. To this end, the officer may populate the form online and print 2 copies; complete a single hard copy form and photocopy it; or complete 2 hard copy forms.\n12. The border services officer will ensure that the \"seasonal resident\" box is checked off, the date of arrival in Canada is indicated and that the seasonal resident has read the provisions of tariff item No. 9829.00.00. After explaining the terms of importation, including the retention period, the seasonal resident will be requested to sign both copies of Form BSF186. The officer must complete the shaded areas and date stamp both copies of the BSF186 and of the list of goods or BSF186A.\n13. Upon completion, one original date stamped copy of the BSF186 and of the list of goods or BSF186A are given to the seasonal resident. Seasonal residents should be advised that they are required to present these original documents when they import their goods to follow. The second copies are to be kept on file at the issuing office.\n14. Seasonal residents may claim goods under tariff item No. 9829.00.00 only once in a lifetime, and goods imported under this provision are considered to be permanently imported.\nGoods to Follow\n15. When goods to follow arrive, they will be released to the seasonal resident on presentation of the original Form BSF186. The officer will initial and date the items being released on the seasonal resident’s copy of the BSF186. A copy of the updated list should be kept on file. Where the goods to follow are imported through a CBSA office which did not issue the original Form BSF186, a photocopy of the updated Form BSF186 (with the applicable notation as to the goods to follow that have been entered) should be forwarded to the CBSA office of issuance for attachment to the original Form BSF186.\n16. Only goods that were declared at the first arrival in Canada to occupy the seasonal residence and listed as goods to follow on the seasonal resident’s original Form BSF186 are eligible for importation at a later time under tariff item No. 9829.00.00. There is no time limit for importing goods to follow listed on the seasonal resident’s Form BSF186. Any discrepancy between what was declared as goods to follow on the BSF186 and the imported goods should be questioned. Goods that were not declared on the BSF186 are to be classified under the regular provisions of the Customs Tariff (Chapters 1 to 97) and are subject to applicable duties and taxes.\n17. When CBSA clearance is requested for goods to follow, the seasonal resident must present the original Form BSF186 that was completed at the time of initial arrival in Canada. If the seasonal resident cannot produce the original BSF186 establishing that the goods to follow were previously declared and approved by the CBSA, the goods do not meet the requirements for classification under tariff item No. 9829.00.00 and are subject to regular import assessments.\nRetention Period\n18. Goods imported under tariff item No. 9829.00.00, including goods to follow, which are sold or otherwise disposed of within one year after importation are subject to the duties and taxes otherwise payable, based upon their value at the time of their sale or disposition. The one-year period for retention of goods will be calculated from the date the goods physically entered into Canada.\nTemporary Importations\n19. Seasonal residents are, for customs purposes, not residents of Canada. As such, they may also import conveyances and baggage on a temporary basis under the terms and conditions of tariff item No. 9803.00.00. For additional information on tariff item No. 9803.00.00, refer to Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-Residents .\nPenalty Information\n20. A false declaration or failure to comply with the conditions of importation under tariff item No. 9829.00.00 may result in the assessment of duties, penalties and/or seizure action.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2018-11-27", + "current_to": "2018-11-27", + "citation": "Memorandum D2-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html" + }, + { + "id": "dmemo-D2-2-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-2-3", + "marginal_note": "References", + "part": "Seasonal Residents’ Effects - Tariff Item No. 9829.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: H.S. 9829-0 Legislative references: Customs Tariff Seasonal Residents’ Remission Order, 1991 Other references: D2-1-1 Superseded memorandum D: D2-2-3 dated December 9, 2015", + "history": "", + "last_amended": "2018-11-27", + "current_to": "2018-11-27", + "citation": "Memorandum D2-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-3-eng.html" + }, + { + "id": "dmemo-D2-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-1", + "marginal_note": "Legislation", + "part": "Personal Exemptions for Residents Returning to Canada", + "division": "", + "heading": "", + "text": "Tariff Item No. 98.04 as set out in the schedule of the Customs Tariff reads:\nGoods acquired abroad by a resident or temporary resident of Canada or by a former resident who is returning to Canada to resume residence, for the personal or household use of that person or as souvenirs or gifts, but not bought on commission or as an accommodation for any other person or for sale, and reported by that person at time of return to Canada.\n9804.10.00\nValued at not more than eight hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.\nFor the purpose of this tariff item, goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco.\n9804.20.00\nValued at not more than eight hundred dollars, whether or not included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than seven days.\nFor the purpose of this tariff item:\n- (a) goods may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if included in the baggage accompanying the person at the time of return to Canada; and\n- (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) acquired abroad are not included in the baggage accompanying the person, they may be classified under this tariff item if they are reported by the person at time of return to Canada.\n9804.30.00\nValued at not more than three hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than forty-eight hours.\nFor the purpose of this tariff item, goods shall not include those which could otherwise be imported into Canada free of duties, or alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.\n9804.40.00\nValued at not more than two hundred dollars and included in the baggage accompanying the person returning from abroad after an absence from Canada of not less than twenty-four hours.\nFor the purpose of this tariff item, goods shall not include alcoholic beverages, cigars, cigarettes, tobacco sticks or manufactured tobacco.\nReduced Value for Duty\nSection 83 of the Customs Tariff reads:\n83. In the case of goods that are imported by a traveller, that are reported in accordance with regulations made under paragraph 133 (f) prescribing conditions for the classification of goods under heading No. 98.04 and that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the maximum value specified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00, would be classified under one of those tariff items,\n- (a) in the case of goods that would have been classified under tariff item No. 9804.10.00 or 9804.20.00, the value for duty of the goods shall be reduced by an amount equal to that maximum specified value and, in the case of alcoholic beverages and tobacco, the quantity of those goods shall, for the purposes of assessing duties other than a duty under subsection 21(2), be reduced by the quantity of alcoholic beverages and tobacco up to the maximum quantities specified in tariff item No. 9804.10.00 or 9804.20.00, as the case may be;\n- (b) in the case of goods that would have been classified under tariff item No. 9804.30.00 (i) the value for duty of the goods shall be reduced by an amount equal to the maximum value specified under tariff item No. 9804.10.00 or 9804.20.00, as the case may be, and (ii) the first $300 of the value for duty shall be assessed duties under tariff item No. 9804.30.00; and\n- (c) the goods shall be classified under tariff items in any of Chapters 1 to 97 and heading No. 98.26, as the case may be. (1997, c. 36, s. 83; 2001, c. 16, s. 4; 2002, c. 22, s. 348)\nChapter 98\nSpecial Classification Provisions – Non Commercial\nNotes\n4. For the purpose of this Chapter, \"duties\" means duties or taxes levied or imposed on imported goods under Part 2 of the Act (other than subsection 21(2)), the Excise Act , the Excise Act, 2001 , the Special Import Measures Act or any other Act of Parliament relating to customs.\n5. Goods entitled to be classified under heading 98.01, 98.02, 98.03, 98.04 (other than tariff item No. 9804.30.00) or 98.05 shall be relieved from all duties, other than the customs duties imposed under Part 2 of this Act with respect to tariff item No. 9804.30.00, notwithstanding the provisions of this or any other Act of Parliament.\nSubheading Notes\n1. For the purpose of subheading 9804.20, the relief from payment of duties granted shall not be combined with any relief from payment of duties granted under subheading 9804.10 with respect to the same trip abroad.\n2. For the purpose of subheading 9804.40, the relief from payment of duties granted shall be extended only to a person who, at time of return to Canada, is not importing goods under another subheading of heading 98.04.\nParagraph 133 (f) of the Customs Tariff reads:\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(f) for the purposes of heading No. 98.04 or of tariff item No. 9807.00.00, 9813.00.00, 9814.00.00, 9816.00.00, 9938.00.00 or 9989.00.00, prescribing conditions under which goods may be imported.", + "history": "", + "last_amended": "2013-04-30", + "current_to": "2013-04-30", + "citation": "Memorandum D2-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html" + }, + { + "id": "dmemo-D2-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-1", + "marginal_note": "Regulations", + "part": "Personal Exemptions for Residents Returning to Canada", + "division": "", + "heading": "", + "text": "Returning Persons Exemptions Regulations\nInterpretation\n1. In these Regulations, \"exemption\" means the benefit of free rates of customs duty given to goods that are classified under heading No. 98.04 where the value of the goods does not exceed the applicable amount set out in a tariff item under heading No. 98.04. (exemption)\nReporting\n2. (1) Subject to subsections (2) and (3), any person returning to Canada shall, at the time of person's return, report in writing the goods in respect of which an exemption is claimed and express the value of those goods in Canadian dollars.\n(2) The person returning to Canada may make an oral report in respect of the goods referred to in subsection (1) if the goods are in the actual possession of the person, or form part of the person's baggage carried on board the same conveyance as the person, and\n- (a) the person is returning to Canada on board a non-commercial passenger conveyance or a bus; or\n- (b) the person is returning to Canada on board a highway conveyance at a land border crossing at a designated customs office and is authorized under the Presentation of Persons (2003) Regulations to present themself in an alternate manner under subparagraph 11 (d) (ii) of those Regulations.\n(3) Where the goods referred to in subsections (1) and (2) are intended for the exclusive use or benefit of a child who is too young to make a report, the report may be made on behalf of the child by the parent or guardian of the child. (SOR/2005-388, S. 1)\nConditions\n3. (1) It is a condition of importing goods that are classified under tariff item No. 9804.10.00, 9804.20.00 or 9804.30.00 and that have a combined value in excess of the amount of the exemption that the exemption be applied to those goods that are subject to the highest rate of customs duties.\n(2) The exemption does not apply to\n- (a) alcoholic beverages imported by a person who has not attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province where the customs office through which the alcoholic beverages are imported is located; or\n- (b) tobacco imported by a person who has not attained 18 years of age. (SOR/2008-271)\nComing Into Force\n4. These Regulations came into force on January 1, 1998.\nExcise Act, 2001 , 2002, c. 22\nSection 32.(2) (j) and 35.(2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\nSection 5 as set out in the Stamping and Marking of Tobacco Products Regulations of the Excise Act, 2001 reads:\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\n(SOR/2003-288)", + "history": "", + "last_amended": "2013-04-30", + "current_to": "2013-04-30", + "citation": "Memorandum D2-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html" + }, + { + "id": "dmemo-D2-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-1", + "marginal_note": "Guidelines and General Information", + "part": "Personal Exemptions for Residents Returning to Canada", + "division": "", + "heading": "", + "text": "1. Any person residing in Canada returning from a trip abroad can qualify for a personal exemption. The traveller must declare all articles acquired for importation into Canada, whether purchased or received as gifts, or purchased at a duty free shop, either abroad or in Canada, on returning to Canada.\n2. Children are eligible for their own exemption in accordance with tariff heading 98.04. Where a child is not old enough to report goods, a parent or guardian may make the report on behalf of the child. Where a parent or guardian makes the report, the parent or guardian may only report those goods that are for the exclusive use or benefit of the child. A child who is too young to report may only benefit from the exemption under tariff heading 98.04, to the extent that the goods reported by the parent or guardian are for that child's exclusive use or benefit.\nMinimum Duty – Tobacco Products\n3. A minimum duty applies to cigarettes, tobacco sticks, and manufactured tobacco that travellers include in their personal exemptions (tariff item Nos. 9804.10.00 and 9804.20.00). The duty rates are:\n- Cigarettes – $17 per carton of 200/(8.5 cents each)\n- Tobacco Sticks – $17 per carton of 200/(8.5 cents each)\n- Manufactured Tobacco – $5.3125 per 50 grams or fraction of 50 grams contained in a package\nNote : This minimum duty does not apply to products that have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". Canadian made products sold at duty free shops are marked in this manner.\nDeclarations – General\n4. Travellers claiming goods in a personal exemption entitlement must declare them to the Canada Border Services Agency ( CBSA ) office when they return to Canada. The exemption declaration has to include goods that accompany the person on arrival, as well as those that were shipped separately.\nOral Declarations – 9804.10.00 or 9804.40.00\n5. Travellers arriving by private conveyance or bus can make an oral declaration for goods claimed in the 24-hour or 48-hour exemption.\nOral Declarations – 9804.20.00\n6. Travellers arriving by private conveyance at highway border crossings can make an oral declaration for goods claimed in the $800 exemption only when the goods accompany the traveller. If unaccompanied goods are declared, a written declaration on Form E24, Personal Exemption CBSA Declaration , is required.\n7. Written declarations are required:\n- (a) in cases other than paragraph 5 or 6;\n- (b) if \"unaccompanied goods\" are claimed in the $800 exemption; or\n- (c) if the traveller requests a receipt.\n8. Passengers arriving by rail, commercial vessel or aircraft must complete Form E311, CBSA Declaration Card , which includes a segment for claiming a personal exemption. At some locations, Form E311 may also be used for bus traffic.\n9. A traveller can claim an exemption under only one of the tariff items No. 9804.10.00, 9804.20.00 or 9804.40.00 with respect to the same trip abroad. A personal exemption cannot be pooled with another person's exemption to cover an article that is valued in excess of the exemption limit. Neither can a person's exemption be transferred to another person.\n10. Travellers claiming exemptions should be prepared to produce some personal identification, as well as invoices for goods purchased. Accommodation and transportation receipts are helpful in establishing the duration of absence from Canada.\n11. The rate of duty applicable for the Most Favoured Nation Tariff ( MFNT ) and United States Tariff ( UST ) is mentioned in the tariff items below:\nTariff Item No. 9804.10.00 Maximum Amount $800 Minimum Absence 48 hours MFNT Free UST Free Alcoholic beverages Specified quantities only Tobacco products Specified quantities only - Minimum duty may apply\nNote : Goods claimed in this tariff item must accompany the traveller in hand or checked baggage to qualify. Unaccompanied goods are not eligible under this tariff item.\nTariff Item No. 9804.20.00 Maximum Amount $800 Minimum Absence Seven days MFNT Free UST Free Alcoholic beverages Specified quantities only Tobacco products Specified quantities only - Minimum duty may apply\nNote 1 : Goods claimed in this tariff item, other than alcoholic beverages and tobacco products, do not have to accompany the traveller on arrival. However, unaccompanied goods must be declared on Form E24 when the traveller arrives. For more information, refer to paragraphs 20 to 22.\nNote 2 : To calculate the seven days' absence, exclude the date of departure and include the date of return. For example, leave Friday the 21 st , and return Friday the 28 th . It is dates, not times, that are relevant.\nTariff Item No. 9804.30.00 Maximum Amount $300 Minimum Absence 48 hours MFNT 7% UST Free Alcoholic beverages Not allowed Tobacco products Not allowed\nNote 1 : It should be noted that tariff item No. 9804.30.00 provides a \"beneficial\" duty rate of 7% (for goods eligible under the most favoured nation tariff rate), which travellers can claim after an absence from Canada of at least 48 hours. All articles claimed in this tariff item must accompany the traveller on return to Canada. The provisions of this tariff item do not apply to alcoholic beverages or tobacco products.\nNote 2 : This beneficial rate applies to the next $300 worth of goods valued in excess of an exemption claimed in tariff item Nos. 9804.10.00 and 9804.20.00.\nNote 3 : While goods imported under tariff item No. 9804.30.00 are exempted from the payment of excise tax, the Goods and Services Tax ( GST ) applies in all cases, regardless of the nature of the goods claimed.\nTariff Item No. 9804.40.00 Maximum Amount $200 Minimum Absence 24 hours MFNT Free UST Free Alcoholic beverages Not allowed Tobacco products Not allowed\nNote 1 : Tariff item No. 9804.40.00 can be claimed any time a person returns to Canada after an absence of at least 24 hours; however, the tariff item can be claimed only if the total value of goods being imported by a traveller does not exceed CAN$200. If the total value of goods imported exceeds $200, the exemption cannot be claimed and regular duties apply on the entire value.\nNote 2 : No alcoholic beverages or tobacco products can be included in this exemption.\nLimitations\n12. An exemption can include goods bought by the claimant as a gift for a person in Canada or given to the claimant by a person residing abroad as a gift to a person in Canada. An exemption cannot include goods bought on commission or as an accommodation for any other person or for sale.\n13. Residents of Canada can include in their personal exemption, duty and tax-free, all of the following tobacco products that accompany them upon their return to Canada, if they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \":\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; and\n- (d) 200 tobacco sticks.\n14. Cigarettes, tobacco sticks and manufactured tobacco that do not have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \" are subject to a special duty, even though the quantity is within their personal exemption limit. For more information, refer to paragraph 3. Canadian-made products sold at duty-free shops are marked in this manner. An example of a situation where the minimum duty applies is in the case of a returning resident who has purchased U.S. cigarettes in the United States or at a U.S. duty-free shop and who is including these cigarettes within the 48-hour or 7-day personal exemption.\n15. The Excise Act, 2001 limits the amount of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and does not have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". The limit is currently five units. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco;\n- (d) 200 tobacco sticks.\n16. Only persons who have attained 18 years of age can import tobacco products within their 48-hour or 7-day personal exemption.\n17. Alcoholic beverages can be imported only by those persons who have attained the legal age as prescribed by the provincial or territorial authority where they arrive. These are beverages that exceed 0.5% alcohol by volume. As part of their personal exemption, travellers can include:\n- (a) 1.5 litres of wine;\n- (b) a total of 1.14 litres of alcoholic beverages; or ,\n- (c) up to 8.5 litres of beer or ale.\nNote : \"Cooler\" products are classified according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer; wine coolers are considered to be wine. Beer/wine products not exceeding 0.5% alcohol by volume are not considered to be alcoholic beverages, and as such, no quantity limits apply.\n18. The minimum legal ages for the importation of alcoholic beverages under the laws of the province or territory are:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n19. The quantities of alcohol a traveller can bring in must be within the limit set by the province or territory where that person will enter Canada. If the value of the goods is more than the personal exemption, the traveller will have to pay both duty and taxes, as well as provincial/territorial assessments on the excess amount. In Nunavut and the Northwest Territories, it is not permitted to exceed the limits allowed. For more information, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\nUnaccompanied Goods\n20. The total value of unaccompanied goods must be declared at the time of arrival and must be documented on Form E24, even if such goods were reported on Form E311. If the traveller is not present when the goods arrive at the Port of Entry and the goods are stored in a bonded customs warehouse, the traveller will have to present the receipt copy of the E24 to the CBSA within 40 days of being told of the goods' arrival, to obtain release of these goods.\n21. The traveller may authorize another person to clear unaccompanied goods by means of an agent status or a short form of power of attorney. The person to whom agent status or power of attorney is given must also present the traveller's completed copy of Form E24, indicating that unaccompanied goods formed part of the traveller's original declaration. For more information about an agent status, refer to Memorandum D1-6-1, Authority to Act as an Agent .\n22. Unaccompanied goods that are sent by mail will be delivered in the normal manner. If duty and taxes have been calculated, the carrier will require payment and a processing fee. As the recipient, you have two options. You can accept delivery on payment of the applicable assessments and file a claim with the CBSA for a refund of the amounts paid. Alternatively, you can refuse to accept delivery, in which case the carrier will return the packages to the CBSA and ask you to provide a telephone number where the CBSA can reach you to discuss the assessment. You will be given a copy of the assessment notice for your reference. Once it is determined that the goods are indeed eligible for free importation as unaccompanied goods that were previously declared on Form E24, they will be released for delivery to you without assessment.\nExchange of Merchandise\n23. Articles imported under an exemption can be returned for free exchange within 60 days of the date of importation if they are found to be defective or unsatisfactory. The traveller must present the articles to the CBSA office at the point of exportation with the sales slip or invoice. If the goods were originally documented on Form E24, a copy of the form should also be presented. The articles will be identified and listed on a CBSA control document showing their value and the date of the original importation. When the replacement articles are imported, the control document will be presented to the border services officer and cancelled.\n24. This procedure can also apply to articles that were declared orally or on Form E311, provided the border services officer is satisfied that the goods were properly imported.\nObtaining a Copy of Your Declaration\n25. As explained in paragraph 20, travellers making a declaration on Form E24 are given a receipt copy of the form. If they request a copy of their declaration after the fact, they will be informed that it is not possible to retrieve declarations based on the name and address of the traveller.\n26. Travellers making their declaration using the Form E311 do not receive a copy when they present their declaration. However, if they want a copy after the fact, they can make a request. The following information is necessary to enable the CBSA to proceed. It is: the name of the traveller and the address, the date of birth, the country of birth and if possible, the arrival date, the provenance (arriving from) the air transport and flight number. The CBSA maintains a declaration retrieval program for the data contained on the declarations for a period of 6 years + the current year.\n27. Travellers finding it essential to obtain such information must file a formal request in accordance with the provisions of the Access to Information Act . The CBSA will initiate a search of relevant files to locate and provide the requested information. For assistance and details on how to proceed, contact the nearest CBSA office.\nPenalty Information\n28. A false declaration or failure to comply with the conditions of importation under heading No. 98.04 may result in the assessment of duties, penalties and/or seizure action.", + "history": "", + "last_amended": "2013-04-30", + "current_to": "2013-04-30", + "citation": "Memorandum D2-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html" + }, + { + "id": "dmemo-D2-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-1", + "marginal_note": "References", + "part": "Personal Exemptions for Residents Returning to Canada", + "division": "", + "heading": "", + "text": "Issuing office: Traveller Border Programs Division Border Programs Directorate Programs Branch Headquarters file: H.S. 9804-0 Legislative references: Customs Tariff , heading No. 98.04, sections 21, 83, paragraph 133(f), and Notes 4 and 5 – Special Classification Provisions – Non commercial; SOR 98 61; Order in Council P.C. 1997 2033 , December 29, 1997; SOR 2008-271; Canada Gazette vol. 142, No. 19 – September 17, 2008; Excise Act, 2001 Other references: D1-6-1 Superseded memorandum D: D2-3-1, May 29, 2012", + "history": "", + "last_amended": "2013-04-30", + "current_to": "2013-04-30", + "citation": "Memorandum D2-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-1-eng.html" + }, + { + "id": "dmemo-D2-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-2", + "marginal_note": "Legislation", + "part": "Former Residents of Canada – Tariff Item No. 9805.00.00", + "division": "", + "heading": "", + "text": "Tariff Item No. 9805.00.00 as set out in the Schedule to the Customs Tariff Reads:\nGoods imported by a member of the Canadian Forces, by an employee of the Canadian government, or by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person's return to Canada and accompanying that person at the time of their return to Canada.\n\"Goods\" does not include goods that are sold or otherwise disposed of within twelve months after importation.\nFor the purpose of this tariff item:\n- (a) the provisions shall apply to either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, and tobacco not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco if they are included in the baggage accompanying the importer, and no relief from payment of duties is being claimed in respect of alcoholic beverages or tobacco under another item in this Chapter at the time of importation;\n- (b) if goods (other than alcoholic beverages, cigars, cigarettes, tobacco sticks and manufactured tobacco) are not accompanying the person returning from abroad, they may be classified under this item when imported at a later time if they are reported by the person at the time of return to Canada; and\n- (c) any article which was acquired after March 31, 1977 by a class of persons named in this tariff item and which has a value for duty as determined under the Customs Act of more than $10,000 shall not be classified under this tariff item.\nParagraph 133 (g) of the Customs Tariff :\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n(g) for the purposes of tariff item No. 9805.00.00,\n- (i) exempting goods or classes of goods imported by any class of persons referred to in that tariff item from any of its requirements relating to the period during which goods must be owned, possessed or used abroad, and\n- (ii) substituting less exigent requirements relating to the period during which goods or classes of goods of that tariff item must be owned, possessed or used abroad by any class of persons referred to in that tariff item;\nSection 84 of the Customs Tariff :\n84. Goods that, but for the fact that their value for duty as determined under section 46 of the Customs Act exceeds the value specified under tariff item No. 9805.00.00, would be classified under that tariff item, shall be classified under Chapters 1 to 97 and their value for duty reduced by that specified value.\nTariff Item 9805.00.00 Exemption Order :\nSOR/81-701.\nCustom Tariff\nTariff Item 9805.00.00 Exemption Order\nOrder respecting the exemption of certain goods from certain requirements specified in Tariff No. 9805.00.00.\nShort Title\n1. This Order may be cited as the Tariff Item 9805.00.00 Exemption Order .\nSOR/88-84, Part III.\nInterpretation\n2. In this Order,\n\"bride's trousseau\" means goods acquired for use in the household of a newly married couple, but does not include vehicles, vessels or aircraft; ( trousseau de mariée ) \"wedding presents\" means goods of a non-commercial nature received by a person as personal gifts in consideration of that person's recent marriage or the anticipated marriage of that person within three months of the person's return to Canada. ( cadeaux de noces )\nExemption\n3. The following goods are exempt from the six-month ownership, possession or use requirements set out in tariff item No. 9805.00.00 of the Customs Tariff :\n- (a) alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province in which the customs office where the alcoholic beverages are imported is situated;\n- (b) tobacco products owned by and in the possession of the importer;\n- (c) a bride's trousseau owned by, in the possession of and imported by a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada;\n- (d) wedding presents owned by, in the possession of and imported by the recipient thereof;\n- (e) any goods imported by a person who has resided abroad for at least five years immediately prior to returning to Canada and who, prior to the date of return, owned, was in possession of and used the goods; and\n- (f) goods acquired as replacements for goods that, but for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have been classified under tariff item No. 9805.00.00 of the Customs Tariff , on condition that (i) the goods acquired as replacements are of a similar class and approximately of the same value as the goods they replaced, (ii) the goods acquired as replacements were owned by, in the possession of, and used by a person prior to the person's return to Canada, and (iii) evidence is produced at the time the goods are accounted for under section 32 of the Customs Act that the goods they replaced were lost or destroyed as the result of fire, theft, accident or other unforeseen contingency.\nSOR/88-84, Part III. SOR/92-595, s. 2; SOR/94-784, s. 3.\nExcise Act, 2001\n2002, c. 22\nSection 32.(2) (j) and 35.(2) (c) as set out in the Excise Act, 2001 reads:\n- (j) an individual who has imported the product for their personal use in quantities not in excess of prescribed limits; or\n- (c) a tobacco product that is imported by an individual for their personal use in quantities not in excess of prescribed limits;\nStamping and Marking of Tobacco Products Regulations\n5. (1) for the purposes of paragraphs 32(2) (j) and 35(2) (c) of the Act, the prescribed limit is five units of tobacco products.\n(2) For the purposes of subsection (1), a unit of tobacco products consists of\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 tobacco sticks; or\n- (d) 200 g of manufactured tobacco.\nSOR/2003-288.", + "history": "", + "last_amended": "2012-06-01", + "current_to": "2012-06-01", + "citation": "Memorandum D2-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html" + }, + { + "id": "dmemo-D2-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-2", + "marginal_note": "Guidelines and General Information", + "part": "Former Residents of Canada – Tariff Item No. 9805.00.00", + "division": "", + "heading": "", + "text": "1. The provisions of tariff item No. 9805.00.00 apply to goods imported by Canadian Forces personnel, Canadian government employees, former residents of Canada and residents of Canada.\n2. These persons are entitled to the benefits of tariff item No. 9805.00.00 when they return to Canada. Unless specifically exempted by the Tariff Item 9805.00.00 Exemption Order , all goods being imported must have been acquired by the person for personal or household use and have been actually owned, possessed and used abroad for at least six months prior to the person's return to Canada.\nAbsence Requirements\n3. Persons who establish themselves as residents of another country for a period of at least one year may make return visits to Canada (as non-resident visitors) without jeopardizing their eligibility to claim under tariff item No. 9805.00.00 at the time of their final return to resume residence.\n4. However, persons who do not establish themselves as residents of another country during their absence from Canada, such as those on extended vacations, voyages or world cruises, are eligible to claim goods under tariff item No. 9805.00.00 only if the duration of their absence is a continuous period of at least one year, without any return to Canada having been made during that time.\n5. One year is interpreted as meaning from the anniversary date of departure to the same date the next calendar year (e.g. from January 1, 2011, to January 1, 2012).\n6. Persons who are studying or working abroad for a period of less than one year are not eligible for the benefits of tariff item No. 9805.00.00 at the time of their final return to resume residence in Canada. These persons may not aggregate the time spent abroad (e.g. an athlete who spends six months in the United States and six months in Canada each year over a period of several years may not accumulate the time spent in the United States to qualify for the benefits of tariff item No. 9805.00.00).\nCanadian Government Employees Recalled Early\n7. Situations arise where employees of the Government of Canada are posted abroad for a minimum of one year but, due to circumstances beyond their control, the posting is terminated early. As a result, duty and taxes may be assessed on certain household goods or personal effects either because they do not meet the minimum ownership possession and use requirements of tariff item No. 9805.00.00 or because the person did not meet the minimum one-year absence requirement. It must be noted that there is no provision for remission of duty and taxes in such cases.\n8. However, persons in this category are advised to discuss the particulars of their case with their employing department or agency. The Treasury Board of Canada Secretariat ( TBS ) has authorized deputy heads to reimburse employees for duty and taxes paid on goods that would have qualified for importation under tariff item No. 9805.00.00 had the posting not been terminated early. Certain conditions apply. For more information, refer to Directive 15, Section 15.36, of the Foreign Service Directives that are posted on the TBS Web site at www.tbs.gc.ca .\nListing Goods to be Imported\n9. Prior to importation, former residents must prepare a detailed list in duplicate of all goods to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g. kitchen utensils – $000). The list should be divided into two parts showing which items are accompanying the owner at the time of return and which items are to arrive at a later date as \" goods to follow .\" This list must be presented to the border services officer at the first port of entry ( POE ) when the former resident arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported) , may be used.\n10. If no list has been prepared, the former resident will be instructed by the border services officer to complete one before any further processing can be completed. When there are goods to follow, the list must be detailed enough in order to avoid any confusion when the shipment arrives, particularly if there are items of significant value.\n11. It is suggested that former residents obtain an appraisal report from a qualified gemologist, jeweller or their insurance agent for valuable pieces of jewellery they intend to import. Such jewellery should be individually identified on the list of goods submitted to the Canada Border Services Agency ( CBSA ).\nAccounting for Goods\n12. To clear the former resident's personal effects, the border services officer at the initial POE where the former resident enters Canada, shall prepare a Form B4, Personal Effects Accounting Document (Settler, Former Resident, Seasonal Resident or Beneficiary ) based on the list of goods provided by the former resident. The list must show which goods are accompanying the former resident and which are to follow at a later date. Former residents who would like to speed up the process can complete a Form B4 in advance and present it to the officer when they arrive in Canada. Forms B4 and B4A are available in both official languages on the CBSA Web site at www.cbsa.gc.ca.\n13. The border services officer will ensure that the former resident box is checked off and the date of arrival in Canada is indicated. The terms of importation should be explained, and the Former Resident must sign the Form B4. The officer must complete the shaded areas and date stamp both copies, as well as the list of goods.\nAdmissible Goods\n14. Either spouse may claim duty and tax -free importation of personal and household effects under tariff item No. 9805.00.00, regardless of whether the goods are registered jointly or in one of the spouse's names. Personal and household effects can include such items as the following:\n- (a) apparel, household furniture and appliances, books, musical instruments, personal computers, bicycles, hobby tools, travel and utility trailers, pleasure boats and personal aircraft;\n- (b) mobile trailers not exceeding 2.6 metres (9 feet) in width that the owner is personally capable of moving from place to place, motor homes and tool sheds or garages that do not attach to or form part of a dwelling;\n- (c) commercial vehicles that have been and will continue to be used solely for personal transportation, and equipment imported exclusively for personal or hobby use; and\n- (d) vehicles and goods that are jointly or individually owned by either spouse. Either spouse may claim and account for such goods (regardless of whether they are registered jointly or in one of the spouse's names). In instances where one spouse qualifies as a former resident while the other qualifies as a settler, either spouse may claim the household and personal effects using tariff item No. 9805.00.00 or No. 9807.00.00, as the case may be.\nInadmissible Goods\n15. The following are examples of goods that are not admissible under tariff item No. 9805.00.00 and are classified under the appropriate provision of the Customs Tariff :\n- (a) goods for the accommodations of others, for sale or hire or for use in a business or manufacturing establishment or as contractors' outfits, such as office equipment and furniture, dental chairs, welding equipment, metal and woodworking machines, vehicles and trailers for commercial use;\n- (b) livestock, machinery and equipment for use on a ranch or farm;\n- (c) houses and buildings used as dwellings or residences, large trailers used as residences of any type or nature that require a special permit and highway escort to be moved from place to place;\n- (d) company-owned and leased vehicles (as well as any other leased goods);\n- (e) goods that are shipped to Canada while the owner continues to live or travel abroad (alternatively, they may be placed in \"bonded storage\"); and\n- (f) goods stored abroad or shipped to Canada for bonded storage before all of the ownership, possession and use requirements have been met (the time spent in transit or in storage abroad or in Canada cannot be included when calculating the six-month period of possession or use).\nValue Limitations\n16. If an article meets all the conditions of tariff item No. 9805.00.00 but its value for duty exceeds $10,000, it is not classified under tariff item No. 9805.00.00. Instead, section 84 of the Customs Tariff applies and the article is classified under Chapters 1 to 97 of the Customs Tariff , and its value for duty is reduced by $10,000. Duty and taxes therefore apply only to the portion of the value that exceeds $10,000.\n17. In the case of an automobile, duty and goods and services tax/harmonized sales tax ( GST / HST ) apply to the portion of the value in excess of $10,000. Excise taxes remain payable in their entirety on the air conditioning unit and an additional fuel-inefficient excise tax (Green Levy) will be collected if the automobile has a weighted average fuel consumption rating of 13 or more litres per 100 kilometres, and has been put into service after March 19, 2007. The Green Levy applies to automobiles, which include station wagons, sport utility vehicles, and vans designed to carry less than 10 passengers.\n18. Form B15, Casual Goods Accounting Document , is to be used to account for the vehicle and a cross-reference should be made to the Form B4 number.\n19. The 12-month retention period applies to the vehicle in the usual manner.\nOwnership, Possession and Use\n20. For the purpose of tariff item No. 9805.00.00:\n(a) \"Ownership\" means that the former resident has acquired, by purchase or other means, the legal right to have goods as personal property and to exercise control over their use and disposition. Goods that are leased do not qualify. (b) \"Possession\" means that the former resident has, in person, physically accepted the goods. (c) \"Use\" means that the former resident has actually put the goods into an action or service for a purpose for which they were designed or intended. (d) The \"six month\" stipulation is waived in respect of goods imported under tariff item No. 9805.00.00 if the following applies: (i) the person resided abroad for at least five years immediately prior to returning to Canada to resume residence and the goods were actually owned, possessed and used abroad by the person (for any period of time) prior to the date of his or her return; or (ii) the goods were acquired as replacements for goods that, except for their loss or destruction as the result of fire, theft, accident or other unforeseen contingency, would have qualified for importation under tariff item No. 9805.00.00. In order to be eligible under this provision, the replacement goods must be of a similar class and of approximately the same value as the goods they replaced, and the person must be able to substantiate the authenticity of the circumstances. Further, the replacement goods must have been owned, possessed and used by the person before his or her return to Canada. (e) The \"use\" requirement and the \"six month\" stipulation are waived in respect of the following goods imported under tariff item No. 9805.00.00: (i) alcoholic beverages owned by, in the possession of and imported by a person who has attained the minimum age at which a person may lawfully purchase alcoholic beverages in the province or territory in which the CBSA office where the alcoholic beverages are imported is situated; (ii) a bride's trousseau owned by and in the possession of a recently married person or a bride-to-be whose anticipated marriage is to take place within three months of the date of her return to Canada; and (iii) wedding presents owned by, in the possession of and imported by the recently married recipient or the person whose anticipated marriage is to take place within three months of the date of recipient's return to Canada. (f) All remaining requirements of tariff item No. 9805.00.00 apply in the usual manner.\nShipping Goods to Canada\n21. When shipping goods to Canada, special effort should be made to ensure that the arrival of the goods coincides with or follows the owner's return to Canada. Goods arriving in advance of the owner's return will be held at a sufferance warehouse for a period of only 40 days, after which time they will be treated as unclaimed.\n22. If goods cannot be claimed within the 40-day time limit, it is the owner's responsibility to request an extension, prior to the expiration of the time limit, at the local CBSA office. If no extension has been granted, the local CBSA office will issue a Form E44, Notice - Unclaimed Goods . The goods must be claimed within 30 days from the date the Form E44 was issued or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the owner. Extensions can be granted for a period of up to four years. When the owner arrives in Canada to clear the goods, only those items that meet all of the criteria of tariff item No. 9805.00.00 before their shipment to Canada may be claimed under that item.\n23. Former residents who are transporting their own personal goods using a private or rented vehicle must have them cleared at the first point of arrival in Canada.\n24. There are cases where persons residing abroad wish to ship goods to Canada for long-term storage, pending their own return to Canada at some future time. In such cases, it is the responsibility of the owner to make suitable arrangements with the shipping agent to have the goods placed in \"bonded storage\" in Canada. Goods may remain in bonded storage for only four years and premium rates are usually assessed by private firms for this service. When the owner arrives in Canada to process the clearance of the goods, only those items that met all of the criteria of tariff item No. 9805.00.00 before their shipment to Canada may be claimed under that tariff item.\n25. Former residents' effects arriving by commercial carrier and going forward in bond to an inland destination for clearance will be manifested on a Form A8A (B), Cargo Control Document . If the commercial carrier is not covered by a general authorization, the carrier must obtain a single trip authorization (refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , for bonding regulations). Former residents may also choose to obtain clearance of their goods by presenting themselves at the POE rather than having the goods forwarded to an inland destination.\n26. Former residents' effects going forward in bond are not required to be delivered to a highway sufferance warehouse but may proceed directly to the CBSA office at the destination.\nGoods to Follow\n27. When \"goods to follow\" arrive, they will be released to the former resident on presentation of the original Form B4 to the border services officer. The officer will initial and date the items being released on the former resident's copy of the Form B4.\n28. Only goods that were declared and listed as \"goods to follow\" on the former resident's original Form B4 are eligible for duty- and tax-free importation at a later time, under tariff item No. 9805.00.00. There is no time limit for importing \"goods to follow\" that were declared on arrival and listed on the Form B4. Any discrepancy between what was declared on the Form B4 and the goods to follow should be questioned. Goods that were not declared on the initial entry as \"goods to follow\" are subject to regular import assessments.\n29. When CBSA clearance is requested for \"goods to follow,\" the former resident must present the original Form B4 that was prepared at the initial POE. If the former resident does not have the Form B4, the border services officer must contact the initial POE to request a copy of the Form B4 that was kept on file. All attempts to trace the original Form B4 must be made.\nRetention Period\n30. Goods imported under tariff item No. 9805.00.00 or goods that have benefited from a reduction in their value for duty under section 84 of the Customs Tariff that are sold or otherwise disposed of in Canada within 12 months after importation are subject to repayment of the duty and taxes initially exempted on the first $10,000. However, credit will be accorded for each full month the item was retained.\nNote : If the value of the vehicle at time of importation was under $10,000 and it was therefore exempted from the payment of excise taxes (e.g. air conditioner, excess weight), such excise taxes also become payable in their entirety if the vehicle is sold or disposed of within 12 months after importation.\nPenalty Information\n31. A false declaration or failure to comply with the conditions of importation under the provisions of tariff item No. 9805.00.00 may result in the assessment of duties, penalties and/or seizure action.\nAdditional Personal Exemption\n32. Former residents are also eligible to claim a personal exemption for goods up to a value of $800, free of duty and taxes. For further information on personal exemptions, refer to Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\nAlcoholic beverages and Tobacco Products\n33. Subject to the quantity limits in each case, former residents can include alcoholic beverages and tobacco products in either tariff item No. 9805.00.00 or the personal exemption entitlements, but not both. In addition, these products must accompany the formers residents on arrival in Canada.\nAlcoholic Beverages\n34. Alcoholic beverages are products that exceed 0.5% alcohol by volume. Former residents who have attained the legal age as prescribed by the provincial or territorial authority where they arrive in Canada can import alcoholic beverages. Former residents may include as part of the personal exemption one of the following;\n- (a) 1.5 litres of wine;\n- (b) a total of 1.14 litres of alcoholic beverages; or ,\n- (c) up to 8.5 litres of beer or ale.\n35. Minimum ages for the importation of alcoholic beverages as prescribed by provincial or territorial authority are as follows:\n- (a) 18 years for Alberta, Manitoba and Quebec; and\n- (b) 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.\n36. If former residents intend to ship alcoholic beverages to Canada (e.g. the contents of a bar or wine cellar), they should contact the appropriate provincial or territorial liquor board authority, prior to shipment, so that provincial fees and assessments can be paid in advance. In order to obtain release of the shipment in Canada, they must produce a copy of the provincial receipt and pay the applicable CBSA assessments.\nTobacco Products\n37. Former residents can include in tariff item No. 9805.00.00 or their personal exemption, free of duty and taxes, up to all of the following amount of tobacco products, if they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \":\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; and\n- (d) 200 tobacco sticks.\n38. If former residents include cigarettes, tobacco sticks or manufactured tobacco in their personal allowance, a partial exemption may apply. They will have to pay a special duty on these products unless they have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \". You will find Canadian-made products sold at duty-free stores are marked this way.\n39. Excess quantities of alcohol and tobacco are subject to high importation costs as provincial fees and taxes are assessed in addition to the duty and taxes that apply. In some cases, provincial limits may also apply. An allowance will be given for products have an excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ \" when border services officers calculate the amounts owing. Canadian-made products sold at duty-free shops are marked in this manner. An example of a situation where the minimum duty applies is in the case of a returning resident who has purchased U.S. cigarettes in the United States or at a U.S. duty-free shop and who is including these cigarettes in his 7-day personal exemption.\n40. The, the Excise Act , 2001 limits the quantity of tobacco products that may be imported (or possessed) by an individual for personal use if the tobacco product is not packaged and have the excise stamp \" DUTY PAID CANADA DROIT ACQUITTÉ .\" The limit is currently five units of tobacco products. One unit of tobacco products consists of one of the following:\n- (a) 200 cigarettes;\n- (b) 50 cigars;\n- (c) 200 grams of manufactured tobacco; or\n- (d) 200 tobacco sticks.\nRestrictions\n41. The importation of certain goods is restricted in Canada. The following are examples of some of these goods. Make sure you have the information you require before attempting to import these items. For information on:\n- (a) currency and monetary instruments, refer to Memorandum 19-14-1, Cross-Border Currency and Monetary Instruments Reporting ;\n- (b) firearms and weapons (which include replica firearms, mace/pepper spray), refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices ;\n- (c) explosives (which include fireworks and ammunition), refer to Memorandum 19-6-1, Administration of the Explosives Act and Regulations ;\n- (d) vehicles, refer to the Memoranda D19-12-1, Importation of Vehicles ;\n- (e) consumer products that could pose a danger to the public (e.g. baby walkers, jequirity beans that are often found in art or bead work), refer to Memorandum D19-5-1, Administration of Hazardous Products Act and Regulations ;\n- (f) food, plants, animals and related products, refer to Memorandum D19-1-1, Food, Plants, Animals and Related Products ;\n- (g) obscene material, hate propaganda and child pornography refer to Memoranda D9-1-1, Canada Border Services Agency's Policy on the Classification of Obscene Material , D9-1-15, Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason and Customs Tariff Item No. 9899.00.00;\n- (h) health products (including natural health products, prescription drugs, controlled drugs) refer to Memoranda D19-9-1, Importation of Human-Use Drugs and D19-9-2, Regulations of Narcotics and Controlled and Restricted Drugs (Narcotic Control Act, Food and Drug Act) ;\n- (i) cultural property, refer to the Department of Canadian Heritage, Movable Cultural Property Program at www.pch.gc.ca .\n- (j) items imported for commercial use refer to Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nNote : This list is not all encompassing but provides some examples of goods that are controlled, restricted, or prohibited. The D-Memoranda series are available on the CBSA Web site at: www.cbsa.gc.ca/publications .\nProvincial Sales Tax\n42. Provincial sales tax might apply to goods. Former residents should contact the provincial authority where they intend to reside for more information.", + "history": "", + "last_amended": "2012-06-01", + "current_to": "2012-06-01", + "citation": "Memorandum D2-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html" + }, + { + "id": "dmemo-D2-3-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-2", + "marginal_note": "References", + "part": "Former Residents of Canada – Tariff Item No. 9805.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Traveller Border Programs Division Border Programs Directorate Programs Branch Headquarters file: H.S. 9805.00, H.S. 9805-0 Legislative references: Customs Tariff Excise Act, 2001 Other references: D2-3-1, D3-1-1, D8-1-1, D9-1-1, D9-1-15, D19-1-1, D19-5-1, D19-6-1, D19-9-1, D19-9-2, D19-12-1, D19-13-2, D19-14-1 Superseded memorandum D: D2-3-2, July 26, 2011", + "history": "", + "last_amended": "2012-06-01", + "current_to": "2012-06-01", + "citation": "Memorandum D2-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.html" + }, + { + "id": "dmemo-D2-3-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-4", + "marginal_note": "Guidelines and General Information", + "part": "Release of Personal Effects of Canadian Armed Forces Personnel", + "division": "", + "heading": "", + "text": "1. When personal effects are shipped in bond, in advance, by a returning member of the Canadian Armed Forces, that member may prepare a Power of Attorney in the form outlined in the Appendix, and forward it to the Unit Commander or Transportation Officer at the establishment to which the member has been posted. It may not be possible in every instance for the member of the Canadian Armed Forces to give the name of the Commander or Transportation Officer. In such cases the relevant lines on the Power of Attorney should be left blank. The Commander or Transportation Officer concerned will complete the form by adding his or her name and rank.\n2. On presentation to Canada Border Services Agency ( CBSA ) of Form E29B, Temporary Admission Permit , the effects will be released into the care and custody of the Department of National Defence and held in a designated area, approved by the CBSA , pending the arrival of the owner. Form E29B will be signed by the Commander or Transportation Officer holding the Power of Attorney, who will then give the copies of the permit to the owner when the owner arrives to take possession of the shipment. The owner will then report to the CBSA office and present these copies, which will be cancelled by Form B4, Personal Effects Accounting Document .\n3. For further information on tariff item No. 9805.00.00, see Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00 .", + "history": "", + "last_amended": "2005-02-22", + "current_to": "2005-02-22", + "citation": "Memorandum D2-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html" + }, + { + "id": "dmemo-D2-3-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-4", + "marginal_note": "Appendix", + "part": "Release of Personal Effects of Canadian Armed Forces Personnel", + "division": "", + "heading": "", + "text": "Power of Attorney\nShort Form of Power of Attorney for Temporary Importation of Household and Personal Effects of Canadian Armed Forces Personnel\nCommander or Transportation Officer (Name and Rank) of (Unit) is authorized to act on my behalf at the CBSA office at (location) and obtain the temporary importation of the following shipment of personal and household effects. I hereby certify that, as of this date, all goods contained in this shipment with the exceptions reported below meet the ownership, possession, and use requirements specified in tariff item No. 9805.00.00. A true and complete accounting in respect of these goods will be made by me when I return to Canada to resume residence.\n- Date of shipment:\n- Name and address of exporter:\n- Value of goods:\n- Goods not qualified for tariff item No. 9805.00.00:\nSignature:\nAddress:\nDated at (location) on (date)", + "history": "", + "last_amended": "2005-02-22", + "current_to": "2005-02-22", + "citation": "Memorandum D2-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html" + }, + { + "id": "dmemo-D2-3-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-4", + "marginal_note": "References", + "part": "Release of Personal Effects of Canadian Armed Forces Personnel", + "division": "", + "heading": "", + "text": "Issuing office: Partnerships Division Headquarters file: 7804 Legislative references: N/A Other references: D2-3-2 Superseded memorandum D: D2-3-4, January 4, 1999", + "history": "", + "last_amended": "2005-02-22", + "current_to": "2005-02-22", + "citation": "Memorandum D2-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-4-eng.html" + }, + { + "id": "dmemo-D2-3-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-5", + "marginal_note": "Guidelines and General Information", + "part": "Shore Leave for Canadian Crew Members on Canadian Flag Ships", + "division": "", + "heading": "", + "text": "1. Captains of Canadian flag ships travelling from the Great Lakes and passing through the Welland Canal with crew members wishing to take shore leave in the Welland Canal or the Beauharnois/St. Lambert System or at one of the CBSA ports east of Montréal listed in paragraph 10, must notify the CBSA by telephone at least eight hours before the ship arrives at the Welland Canal.\n2. Service is not provided by the CBSA in the locks. Canadian flag ships with crew members wishing to take shore leave in the Welland Canal or the Beauharnois/ St. Lambert System, must notify the CBSA's Hamilton office within the timeframe specified in paragraph 1. The captain must be prepared to stop for examination if required.\n3. In cases where ships wish to conduct crew activities at one of the CBSA ports east of Montréal listed in paragraph 10, the captain must notify the specific port of entry in advance as per the timeframe specified in paragraph 1 and prepare to stop for examination if required.\n4. The captain must provide the CBSA with the following information:\n- (a) the name of the ship and estimated time of arrival at canal entrance;\n- (b) the port of departure and port of destination;\n- (c) the total number of crew members;\n- (d) the number of crew leaving the ship;\n- (e) the number of crew leaving the ship for temporary shore leave; and\n- (f) the number of declarations\n5. The CBSA will give the captain an alphanumeric authorization code to be indicated, along with the time and date, on each copy of Form BSF552, Crew's Effects Declaration (see Appendix). The captain will then be permitted to allow shore leave for the identified members.\n6. If the CBSA decides to attend the ship, the captain must submit a completed Form BSF552, in duplicate, to account for all crew members. The CBSA will date-stamp both copies of the form, record the time, keep one copy, and return the other to the ship's captain. In addition, the captain must be prepared to present a completed Form IMM200, Crew List , if requested by the CBSA.\n7. All goods purchased or acquired abroad must be reported, including returning persons exemptions declarations. If any goods are over the allowed exemptions, the CBSA must be provided with faxed copies of receipts, so that a casual entry can be completed. Any applicable duties and taxes will be collected at that time. Therefore, persons declaring goods over the allowed exemptions must provide the CBSA with their Visa or MasterCard number and card expiry date.\n8. Clearance granted under this process remains valid even though the ship may subsequently transit international waters in proceeding through the Eisenhower and Snell Locks. However, should the ship be diverted to the United States for any reason, or take on goods or people in these locks, the clearance is considered revoked. Before disembarking in Canada, the crew must be again cleared by the CBSA as they did at the time of first arrival. For more information, please refer to the Memorandum D3-5-1, Commercial Vessels in International Service . It is the captain's responsibility to advise the CBSA of such an eventuality.\n9. The CBSA's ports of entry, hours of service, and contact telephone and facsimile numbers are as follows:\n- Hamilton International Airport (for clearance at Port Colbourne) Hours of service: 24 hrs/7-days-a-week Telephone: 905-679-6202 or 1-800-265-6233 (toll-free) Fax: 905-679-9006\n- Trois-Rivières, QC Hours of service: 08:30 – 16:30 Monday to Friday Telephone: 819-374-8924 Fax: 819-374-0626\n- Québec City, QC Hours of service: 08:00 – 16:00 Monday to Friday Telephone: 418-648-3881 Fax: 418-649-6259\n- Québec City, QC (after 16:00 Monday to Friday) Hours of service: 16:00 – 24:00 Monday to Friday Telephone: 418-640-3351 Fax: 418-640-3378\n- Baie Comeau, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-294-2121 or 418-294-2126 Fax: 418-294-2128\n- Port Cartier, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-766-6866 Fax: 418-766-6931\n- Sept-Îles, QC Hours of service: 08:00 – 16:30 Monday to Friday Telephone: 418-962-2632 Fax: 418-962-0344\nAppendix\nCrew's Effects Declaration", + "history": "", + "last_amended": "2010-03-22", + "current_to": "2010-03-22", + "citation": "Memorandum D2-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-5-eng.html" + }, + { + "id": "dmemo-D2-3-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-5", + "marginal_note": "References", + "part": "Shore Leave for Canadian Crew Members on Canadian Flag Ships", + "division": "", + "heading": "", + "text": "Issuing office: Air and Marine Division People Programs Directorate Admissibility Branch Headquarters file: N/A Legislative references: N/A Other references: D3-5-1 D3-5-2 Superseded memorandum D: D2-3-5, January 31, 2006", + "history": "", + "last_amended": "2010-03-22", + "current_to": "2010-03-22", + "citation": "Memorandum D2-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-5-eng.html" + }, + { + "id": "dmemo-D2-3-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-6", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of non-commercial goods.\nKey content: The Canada Border Services Agency collects provincial taxes on non-commercial imports on behalf of participating provinces.\nKeywords: policy, travellers, provincial sales taxes, import, non-commercial, harmonised sales tax\nOn this page Updates made to this D-memo Definitions Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations Appendix B - Federal-Provincial Agreements Status as of January 1, 2016 References Contact us\nUpdates made to this D-memo This memorandum has been revised to reflect: Clarification to imports where Ontario provincial taxes are applied Updated tax rates in Appendix A Minor formatting and word edits", + "history": "", + "last_amended": "2026-04-08", + "current_to": "2026-04-08", + "citation": "Memorandum D2-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html" + }, + { + "id": "dmemo-D2-3-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-6", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Provincial Agreements Provincial Sales Tax (PST) / Harmonized Sales Tax (HST) Exemptions Provincial Tobacco Tax Provincial Alcohol Markup Non-payment of the PST, the HST, Tobacco Tax or the Alcohol Markup Refunds and Adjustments Dishonoured Items - Chargebacks - Non Sufficient Fund Items Seizures Calculation and Application of the Provincial Sales Tax, Harmonized Sales Tax, Provincial Tobacco Tax, and Alcohol Markup Harmonized Sales Tax (HST) - Rebate on Imports by First Nations People (Ontario Only) Additional Information\n- Appendix A - Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations\n- Appendix B - Federal-Provincial Agreements Status as of January 1, 2016\n- References\n- Contact us", + "history": "", + "last_amended": "2026-04-08", + "current_to": "2026-04-08", + "citation": "Memorandum D2-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html" + }, + { + "id": "dmemo-D2-3-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-6", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. In this memorandum, the following definitions apply:\nAd valorem in proportion to the value: applied to certain duties and taxes levied on goods, property, etc. as a percentage of their value. Alcohol markup the amount that is payable by an individual as a result of the legislation and assessment of the province on alcohol imports. Markup rates depend on product type and alcohol percentage. Provincial liquor boards set the alcohol markups. Casual Goods are defined as goods imported into Canada other than commercial goods; as per Memorandum D17-1-3, Casual Importations and the Accounting for Imported Goods and Payment of Duties Regulations . Casual Refund Centre (CRC) is the CBSA office responsible for the receipt, review and processing of the form B2G CBSA Informal Adjustment Request . Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Form B2G, CBSA Informal Adjustment Request are for travellers to complete and file with a CBSA casual refund centre to request an adjustment or a refund. Form BSF715 or BSF715-1 Casual Goods Accounting Document is a CBSA form that is used to account for and document non-commercial importations. The document indicates the customs duty, excise duty, goods and services tax (GST)/ HST , PST , provincial liquor markups or fees, and provincial tobacco tax applicable. Goods and Services Tax (GST) on the importation of casual goods Most goods imported into Canada are subject to the federal GST , which is calculated at the rate of 5% of the duty-paid value of the shipment. Harmonized Sales Tax (HST) is the federal GST blended with the PST to create a single rate in the participating provinces. Liquor fee the liquor fee is a consumption tax imposed directly on consumers of alcohol. It is a provincial assessment on non-commercial imports of alcohol products. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups. Non-commercial goods/importations goods/importations destined for individual use and not intended for sale, commercial, institutional, occupational, or other like use. Otherwise known as “casual goods/importations”. Non-taxable goods specifically exempted, relieved subject to point of sale discount or rebate or not payable at importation as provided for in provincial legislation. Participating provinces the provinces that have HST agreements with the Government of Canada are New Brunswick, Nova Scotia, Newfoundland and Labrador, Ontario and Prince Edward Island. Please consult Appendix A for the provinces' HST rates. Provincial authorities provincial departments of finance and revenue, as well as provincial liquor boards. Provincial taxes include, unless otherwise specified, Provincial Sales Tax (PST), tobacco tax, specific tobacco tax, alcohol markup, provincial liquor fees and, in Québec only, a specific tax on alcohol. Resident a person who, in the settled routine of that person's life, has a home, resides, and is ordinarily present in Canada. Seasonal resident a person who is not a resident of Canada and who leases for not less than three years or who owns, for seasonal use, a residence in Canada other than a time-sharing residence or a mobile home. Settlers all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months. Specific alcohol tax (Quebec) every person who carries on business or ordinarily resides in Quebec and brings or causes to be brought into Quebec any alcoholic beverage for use or consumption by himself or by another person at his expense, or purchases by way of a retail purchase made outside of Quebec, an alcoholic beverage that is in Quebec shall, on the date that the use or consumption of the alcoholic beverage in Quebec begins, pay to the Minister a specific tax of beer or of any other alcoholic beverage brought in or purchased. Specific tobacco tax a tax imposed on tobacco products based on the numerical or weight amount of the product. It applies to cigarettes, tobacco sticks and manufactured tobacco products other than cigars. Specified motor vehicle is defined in the Excise Tax Act to mean a vehicle that is, or that would be, if it were imported, classified under one of several tariff items in Schedule I to the Customs Tariff . Generally, this includes all motor vehicles, other than racing cars classified under heading number 87.03, and any prescribed motor vehicles. Tobacco tax is a consumption tax imposed directly on consumers of tobacco. It is a provincial assessment on non-commercial imports of tobacco products. Taxable goods means tangible personal property subject to tax under the Excise Tax Act and the provincial tax act. Zero rated goods means goods taxable at 0% (zero-rated) and tax is not charged on these goods.", + "history": "", + "last_amended": "2026-04-08", + "current_to": "2026-04-08", + "citation": "Memorandum D2-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html" + }, + { + "id": "dmemo-D2-3-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-6", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "2. The PST , tobacco tax, and alcohol markup are assessed only on non-commercial importations when the CBSA has agreements with provincial authorities to collect a specific provincial tax through a given stream.\n3. When an agreement exists with a province, the provincial taxes are collected only on goods that are subject to the GST or other federal duties. The CBSA will not collect provincial taxes on remissions or personal effects of settlers and returning residents, except when personal exemptions are exceeded. Appendix A has a list of provincial tax collection agreements between the provinces and the CBSA. For more information on settlers, please refer to Memorandum D2-2-1, Settlers's Effects – Tariff Item No. 9807.00.00 .\n4. At most travellers processing facilities, the Travellers Entry Processing System (TEPS) will automatically calculate the appropriate PST , HST , tobacco tax, and alcohol markup.\nProvincial agreements\n5. The Federal-Provincial Fiscal Arrangements Act and the subsequent Order in Council, P.C. 1992-1268 dated June 11, 1992 , provide authority to enter into agreements with the provinces and territories with respect to the collection of the PST, provincial tobacco tax and alcohol markup/fee.\n6. Amendments have also been made to the respective Provincial Acts for provinces in regards to agreements with the CBSA. Such agreements provide the CBSA with the legal authority to collect and remit the PST , provincial tobacco tax and alcohol markup/fee, and to detain goods should an individual refuse to pay the applicable provincial taxes and/or alcohol markup/fee.\nProvincial Sales Tax (PST)/Harmonized Sales Tax (HST)\n7. Since some provinces have chosen to exempt certain types of goods from the PST , the PST is not always collected on goods that are subject to the GST . For assistance in determining the tax status of a good, please contact the province's tax authority.\n8. The PST is only collected on taxable goods imported by, or released to, residents who are defined as individuals who reside, ordinarily reside, or carry on business in these provinces. Depending on the type of good imported, by a seasonal resident, the PST is not collected. For more information on importation of goods by seasonal residents, please refer to Memorandum D2-2-3 , Importation of Goods by Seasonal Residents .\n9. The HST rate will be levied on all taxable non-commercial importations by residents of participating provinces. The HST rate will be collected regardless of where a resident or the goods enter into Canada.\n10. Importations of taxable non-commercial goods by non-residents into HST -participating provinces are subject only to the GST (in addition to all other applicable duties and taxes). Under the Excise Tax Act , only residents are subject to the provincial component of the HST and, for the purposes of that Act, a seasonal resident is not a resident. Therefore, importations of taxable non-commercial goods by seasonal residents into HST participating provinces are not subject to the provincial portion of the HST .\n11. Specified motor vehicles are only subject to GST at the time of importation. The provincial sales tax on vehicles is collected when the owner registers the vehicle with the province.\nExemptions\n12. Provinces may exempt certain types of goods from the PST and/or apply the exemptions according to its provincial legislation. For assistance in determining the tax status of a good, contact the province's tax authority or the CRA for participating HST provinces.\n13. Some casual goods regulated under the Non-Taxable Imported Goods Regulations , are exempt from GST . Goods exempt from GST are also exempt from the HST , PST , provincial tobacco tax, and/or alcohol markup/fee.\nProvincial tobacco tax\n14. Residents of provinces with an agreement to collect the tobacco tax are only subject to the tax when they import non-commercial goods into their province of residence. These taxes are not payable when the border services officer ( BSO ) is satisfied that the goods are in transit, and/or destined for use or consumption in another province.\n15. The Excise Act, 2001 and the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations came into force on July 1, 2003 . Section 4 of the Regulations prescribes a limit of five units of unstamped tobacco products that can be imported for personal consumption. Such shipments are considered non-commercial and are not subject to the stamping provisions that apply to commercial shipments, as stated in Section 3 of the Regulations. However, unless they are stamped, you will have to pay a special duty on these products upon importation on top of the duties and taxes owing. Importations of tobacco products that are over the five unit limit will be treated as commercial importations. These will be subject to the stamping requirements stated in the Regulations. One unit of tobacco is defined as 200 cigarettes or 200 tobacco sticks or 200 grams of manufactured tobacco or 50 cigars/cigarillos .\n16. Tobacco and tobacco products imported in the postal and courier streams are also subject to provincial tobacco taxes at full rate and without any applicable duty or tax relief.\n17. Clients cannot obtain release of their casual shipments of tobacco until the payment of the provincial tobacco tax has been remitted to the CBSA.\nNote: Herbal cigarettes that do not contain tobacco do not fall under the Provincial Tobacco Tax Acts . PST/QST may apply as per usual for any goods if imported non-commercially.\nProvincial alcohol markup\n18. Under the Importation of Intoxicating Liquors Act , provincial liquor boards have the sole authority to import intoxicating liquor. The quantities of alcohol a traveller can bring in must be within the limit set by the province or territory where that person will enter Canada. For more information, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\n19. A traveller returning from an absence of at least 48 hours can benefit from a personal exemption including:\n- 1.5 litres of wine\n- a total of 1.14 litres of alcoholic beverages or\n- up to a maximum of 8.5 litres of beer or ale\n20. For more information on the personal exemptions for residents returning to Canada, please consult Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\n21. The minimal provincial liquor fees are assessed on importations of liquor accompanying a traveller in provinces where there is no agreement to collect alcohol markups.\n22. Provincial alcohol markups are collected on all non-commercial importations of alcohol entering Canada through provinces that have reached a collection agreement with the CBSA, regardless of the ultimate destination for consumption or the traveller's province or country of residence. When a resident/non-resident is returning to Canada through a province where there is no agreement, the Provincial Liquor Fee would be collected.\n23. Clients cannot obtain release of their casual shipments of alcohol until the payment of the alcohol markup/fee has been remitted to the CBSA.\nNon-payment of the PST , the HST , tobacco tax or the alcohol markup\n24. If an individual refuses to pay the PST , HST , tobacco tax, or alcohol markup, border services officers have the legal authority to detain goods until payment is made.\n25. When goods are detained, a border services officer will complete the Form BSF241, Non-monetary General Receipt, and give a copy to the individual who has refused to pay.\n26. The detention, storage, or disposal of the goods will be handled according to the terms and conditions outlined in the collection agreement. If there are no detention procedures stated in the agreement, the detention, storage, and disposal of the goods are handled according to Memorandum D4-1-5 , Storage of Goods , and Memorandum D2-6-3 , Disposition of Alcoholic Beverages .\nRefunds and adjustments\n27. When federal duties and taxes are refunded, the CBSA will refund any PST, HST, tobacco tax, and alcohol markup collected in error.\n28. To apply for the refund, the importer must complete the Form B2G, CBSA Informal Adjustment Request, and send it with supporting documentation, as outlined in Memorandum D6-2-6 Refund of Duties and Taxes on Non-commercial Importations , to the applicable CBSA casual refund center as indicated on the form.\n29. Any interest payable on refunds will be calculated on the federal amount of duties and taxes refunded. No interest will be remitted on the amount of provincial taxes.\n30. If the CBSA determines after review that an importer owes an additional federal amount of more than $7.50, the importer will be notified by letter. The letter will indicate the amount owing, any additional PST , and the reasons for the adjustment. The claim will then be sent to the regional finance area for collection.\n31. If the PST has been assessed in error on commercial goods, the importer can submit an adjustment as outlined in CBSA Memorandum D17-2-1 Adjusting Commercial Accounting Declarations.\nDishonoured items – Chargebacks – Non sufficient fund items\n32. Duties and taxes owing are occasionally paid by cheque or credit card. If a cheque is returned by a financial institution due to insufficient funds, or a charge to a credit card is refused, the CBSA will take any necessary action to collect federal duty and tax, as well as any provincial tax owing.\nSeizures\n33. As PST s are not duties as defined in section 2 of the Customs Act , the PST is not included when calculating the terms of release for the seizure (i.e., provincial rates are not part of the penalty calculations for seizure of the goods or for return of the conveyance).\n34. When seizure action is taken against tobacco or alcohol products, tobacco tax and alcohol markups or fees are not assessed. There are no terms of release for these types of goods, except in cases when a seizure is being overturned through an appeal. In such cases, the provincial taxes should be collected before release.\n35. The PST will be calculated and assessed independently of the seizure accounting document.\nCalculation and application of the Provincial sales tax, Harmonized sales tax, Provincial tobacco tax, and Alcohol markup\n36. The application of the HST , PST and provincial tobacco tax on casual shipments is based on the province in which the goods are released. The application of the alcohol markup/fee will be assessed based on the province of importation, regardless of the intended final destination of the goods.\nFor example, casual goods destined to a consumer in Quebec will not be assessed according to the Quebec sales tax, when the goods are released by a courier in Ontario. The Ontario HST will not be applicable either, as the goods are not consigned to that province. Only GST and duties is applicable and no provincial sales tax will be applied. The remaining provincial portion is payable through the importers' self-assessment to the province of Quebec.\n37. In provinces where there is an agreement to collect the PST , any applicable specific tobacco tax and alcohol markup are added to the value for GST before calculating the PST .\n38. The PST on goods and ad valorem provincial tobacco tax on cigars are not calculated on the same value in all provinces. Alberta, Saskatchewan and Manitoba apply the PST and ad valorem provincial tobacco tax on cigars on the duty-paid value, the same value used to calculate GST . Québec applies the PST on goods and the ad valorem provincial tobacco tax on cigars on GST paid value or, the value for GST plus GST . In the participating provinces, HST on goods is calculated on the duty-paid value. In New Brunswick, the ad valorem provincial tobacco tax on cigars is calculated on the value for HST plus HST . However, the ad valorem provincial alcohol markup always applies to the value for GST / HST .\n39. Provinces can exempt certain types of goods from the PST and/or apply the exemptions according to provincial legislation. The CBSA will automatically deduct this rebate from the PST / HST payable at the time of importation. For assistance in determining the tax status of a good, contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n40. The CBSA only collects the GST when specified motor vehicles are imported into Canada. Any applicable provincial sales tax is collected by the provincial motor vehicle authority when the vehicle is registered.\nHarmonized Sales Tax (HST) – Rebate on Imports by First Nations People (Ontario Only)\n41. There is a Harmonized Sales Tax (HST) rebate available, at ports of entry (POEs) in Ontario only , for First Nations people that are importing eligible non-commercial goods exclusively for their personal use or consumption. Importations into other Canadian provinces do not qualify for this HST rebate and as such importations made by First Nations people, bands or band-empowered entities are subject to the normal importation rules where importations are subject to tax unless they are specifically zero-rated (i.e., taxable at the rate of 0%). The Goods and Services Tax (GST) and HST on imported goods is collected by the Canada Border Services Agency (CBSA) under the authority of the Customs Act at the time of importation.\n42. In addition to the above, importation of goods are subject to the GST/HST even in those instances where, after importation, the property is delivered to a reserve by the vendor’s agent or by Canada Post.\n43. If eligible, First Nations people of Ontario, bands and councils of bands import qualifying goods, the CBSA may credit the Ontario part of the HST where the conditions in the Ontario Ministry of Finance’s HST: Ontario First Nations rebate , are met.\n44. Ontario Eligibility: To be considered eligible for the HST rebate, importers must be:\n- First Nations people who reside in Ontario; or\n- First Nations people who reside in Canada and reside on the Akwesasne reserve; or\n- Bands or band councils of an Ontario First Nations reserve (including the Akwesasne reserve)\n45. Individuals: To receive the HST rebate importers must also present the border services officer with either a federal government-issued:\n- Certificate of Indian Status card , or a\n- Temporary Confirmation of Registration Document , plus a piece of government ID with importer’s photo and name on it\n46. Bands and Band Councils: Bands and band councils of an Ontario First Nations reserve must present written certification that the goods or services are exclusively for consumption or use only by the band or the council of the band.\nAdditional information\n47. For assistance in determining the tax status of a good, please contact the province's tax authority or the Canada Revenue Agency for participating HST provinces.\n48. For more information regarding casual importation of alcohol products, the appropriate provincial or territorial liquor control authority where the person enters the country should be contacted before arrival back in Canada.\nAppendix A – Provincial sales tax, Harmonized sales tax, Tobacco tax on non-commercial importations The minimal provincial liquor fees are assessed on all importations of alcoholic beverages entering Canada through provinces that have not reached a collection agreement regardless of the ultimate destination for consumption. The minimal provincial liquor fee rates are: 15¢/oz. for spirits; 5¢/oz. for spirit coolers; 10¢/oz. for wine; 15¢/oz. for sparkling wine; 5¢/oz. for wine coolers; 5¢/oz. for wine; 5¢/oz. for cider; 1¢/oz. for beer. Province or Territory PST / HST Taxable Goods Tobacco Tax Alcohol Markup Newfoundland and Labrador 15% of value for HST No agreement Minimal provincial liquor fee Nova Scotia 14% of value for HST No agreement Minimal provincial liquor fee Prince Edward Island 15% of value for HST No agreement Minimal provincial liquor fee New Brunswick 15% of value for HST New Brunswick Tobacco Tax New Brunswick liquor authority Tel: 506-452-6826 www.anbl.com Québec 9.975% of value for GST Quebec Tobacco Tax Quebec Alcohol Markup Ontario 13% of value for HST Ontario Tobacco Tax Ontario Alcohol Markup Manitoba 7% of value for GST Manitoba Tobacco Tax Tel.: 1-800-265-3912 204-474-5500 Saskatchewan 6% of value for GST Saskatchewan Tobacco Tax Saskatchewan Alcohol Markup Alberta Not applicable Alberta Tobacco Tax Minimal provincial liquor fee British Columbia 7% of value for GST BC Tobacco Tax British Columbia liquor authority: bcustoms@bcldb.com Yukon Not applicable Not applicable Minimal provincial liquor fee Northwest Territories and Nunavut Not applicable Not applicable All liquor importations larger than the duty-free entitlement will be referred to territorial authorities.\nAppendix B – Federal-Provincial Agreements Status as of January 30, 2026 Province Harmonized Sales Tax / Provincial Sales Tax Tobacco Tax Liquor Markup Tobacco Tax Liquor Markup Travellers Stream – Postal/Courier/ Other Streams Travellers Stream Postal/Courier/ Other Streams Newfoundland and Labrador HST implemented April 1, 1997 Nova Scotia HST implemented April 1, 1997 Prince Edward Island HST implemented April 1, 2013 New Brunswick HST implemented April 1, 1997 Implemented July 1, 1992 Implemented March 1, 1995 Implemented May 2, 1994 Québec QST implemented February 1, 1992 and June 1, 1994 Implemented February 1, 1992 Implemented June 1, 1994 Implemented November 17, 2020 Ontario HST implemented July 1, 2010 Implemented February 1, 1993 Implemented January 31, 1993 Implemented August 1, 1994 Manitoba PST implemented July 1, 1993 Implemented July 1, 1992 Implemented May 2, 1994 Saskatchewan PST implemented January 1, 2001 and April 1, 2001 Implemented July 1, 1993 Alberta Implemented September 1, 2003 Implemented September 1, 2003 British Columbia PST implemented April 1, 2013 Implemented October 1, 1992 Implemented April 1, 2004", + "history": "", + "last_amended": "2026-04-08", + "current_to": "2026-04-08", + "citation": "Memorandum D2-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html" + }, + { + "id": "dmemo-D2-3-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-3-6", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nLegislative references\n- Canada Border Services Agency Act (S.C. 2005, c. 38)\n- Customs Act (R.S.C., 1985, c. 1 (2 nd Supp.))\n- Customs Tariff (S.C. 1997, c. 36)\n- Excise Act, 2001 (S.C. 2002, c. 22)\n- Excise Tax Act (R.S.C., 1985, c. E-15)\n- Federal-Provincial Fiscal Arrangements Act (R.S.C., 1985, c. F-8)\n- Importation of Intoxicating Liquors Act (R.S.C., 1985, c. I-3)\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (SOR/2003-288)\n- Constitution Acts , 1867 to 1982\n- Various Provincial Legislation\nNote: Amendments have been made to various provincial acts of those provinces with whom the CBSA has agreements to give it the legal authority to collect and remit the PST, tobacco tax, and alcohol markup for the provinces.\nRelated D-Memoranda\n- D4-1-5 Storage of Goods\n- D5-1-1 International mail processing\n- D6-2-3 Refund of Duties\n- D6-2-6 Refund of Duties and Taxes on Non-commercial Importations\n- D17-1-3 Casual Importations\nSuperseded D-Memoranda\nD2-3-6 revision dated November 2, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-04-08", + "current_to": "2026-04-08", + "citation": "Memorandum D2-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html" + }, + { + "id": "dmemo-D2-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-4-1", + "marginal_note": "Legislation", + "part": "Temporary Importation of Conveyances by Residents of Canada", + "division": "", + "heading": "", + "text": "Excise Tax Act - section 213 and Schedule VII Non-Taxable Imported Goods (GST/HST) Regulations - section 2 (qualifying vehicle) and subsection 3(m) Value of Imported Goods (GST/HST) Regulations - section 15 Customs Tariff\nTariff item No. 9802.00.00\nConveyances temporarily imported by a resident of Canada to be employed in the international non-commercial transportation of that person and accompanying persons using the same conveyance.\nTariff item No. 9993.00.00\nGoods, not including conveyances, containers or baggage of tariff item No. 9801.10.10, 9801.10.20, 9801.10.30 or 9801.20.00, or of Chapter 89 (except when imported for the purpose of repair, overhaul, alteration, adjustment, storage, display at an exhibition of similar manufacturers, racing, testing, certification by an accredited organization, or to be employed in the production of films or commercials, or in response to an emergency or emergency response training exercise, or for in-transit movement through Canada, or as a commercial sample, or when imported by non-resident teams or athletes, or their support personnel, for their use in professional or organized amateur sports activities, or when imported by non-residents for their use in providing live entertainment such as aquatic displays), when imported on a temporary basis, on condition that\n- (a) the goods are not sold or further manufactured or processed in Canada; (a.1) the goods are not leased except where imported for use (i) in an emergency or emergency response training exercise, (ii) on loan pending delivery of new machinery or equipment on order, or, (iii) as temporary replacements for machines or other equipment previously accounted for and undergoing repairs; (b) the use of the goods is specified by the importer at the time of reporting of the goods under the Customs Act, that use is not limited or restricted by regulation, and the goods are released for that specified use; (c) the goods are imported in no greater quantity than is reasonable, in the view of the Minister of Public Safety and Emergency Preparedness or a designated customs officer, for the use specified under paragraph (b); (d) the goods are accompanied, in prescribed circumstances, by prescribed documents and by security of a nature and in an amount satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, unless otherwise provided by regulation; (e) the goods are not diverted to a use that is limited or restricted by regulation, or to a use that would preclude the goods from being classified under this tariff item; and, (f) within eighteen months of the date of the reporting of the goods under the Customs Act or within any other period prescribed for those goods, the goods are: (i) exported from Canada and evidence, satisfactory to the Minister of Public Safety and Emergency Preparedness or a designated customs officer, of the exportation is provided to the Minister of Public Safety and Emergency Preparedness or the designated customs officer, (ii) destroyed and the destruction is certified by a customs officer or by another person designated by the Minister of Public Safety and Emergency Preparedness, or (iii) consumed or expended under prescribed circumstances.\nCustoms Tariff\n132 (1) The Governor in Council may, on the recommendation of the Minister, make regulations\n(l) for the purposes of tariff item No. 9993.00.00, limiting or restricting the use, kinds or quantity of goods that may be classified under that tariff item;\n133. The Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations\n- (d) for the purposes of tariff item No. 9802.00.00, (i) prescribing conditions under which conveyances may be imported, (ii) limiting the length of time that any imported conveyance may remain in Canada and the use that may be made of the conveyance while it remains in Canada, and authorizing the Minister of Public Safety and Emergency Preparedness to extend those limits, (iii) excluding any class of conveyance from classification under that tariff item, and (iv) authorizing the Minister of Public Safety and Emergency Preparedness to require security for imported conveyances and limit the amount and type of security that may be required.\nRegulations\nRegulations Respecting Temporary Importation of Conveyances by Residents of Canada\nShort Title\n1. These Regulations may be cited as the Temporary Importation of Conveyances by Residents of Canada Regulations.\nInterpretation\n2. In these Regulations,\n\"commuter\" means (a) a resident who is employed by an employer who operates a business in the United States and for whom the employer supplies a conveyance, on which duties have not been paid, for use in connection with that business and for travelling between the resident’s place of employment in the United States and the resident’s residence, and (b) a resident who operates a business in the United States and who uses a conveyance, on which duties have not been paid, in connection with that business and for travelling between the resident’s place of business in the United States and residence; ( travailleur migrant ) \"conveyance\" means any vehicle, aircraft or other contrivance that is used to move persons or goods, but does not include water-borne craft; ( moyen de transport ) \"hire or reward\" means any payment, consideration, gratuity or benefit directly or indirectly charged, demanded, received or collected by a person for the carriage of passengers or goods; ( rémunération ou salaire ) \"Minister\" means the Minister of National Revenue; ( ministre ) \"resident\" means a person who, in the settled routine of the person’s life, makes that person’s home, resides and is ordinarily present in Canada. ( résident )\nTerms and Conditions of Importation of Conveyances\n3. A conveyance may be imported if,\n- (a) the conveyance, while in Canada is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada;\n- (b) in the case of a commuter, the conveyance while in Canada is to be used for the personal transportation of the commuter and accompanying persons from the point of arrival in Canada to specified destinations in Canada and from a specified destination in Canada to a destination in the United States;\n- (c) in the case of a resident other than a commuter, the conveyance is to be imported only for the purpose of transporting his household or personal effects into or out of Canada, or for personal transportation as a result of an emergency or unforeseen contingency;\n- (d) in the case of a commuter, the conveyance is to be imported for the purpose of personal transportation of the commuter and accompanying persons between his place of residence in Canada and a point in the United States or for the purpose of visiting clients in Canada on behalf of his employer;\n- (e) the conveyance is not to be used in Canada for the purpose of (i) touring or other leisure activity, (ii) carrying passengers or goods for hire or reward, (iii) transporting goods for sale, or (iv) soliciting sales or subscriptions on behalf of an employer who operates a business in Canada;\n- (f) at the time of importation, the person importing the conveyance specifies to the customs officer the date on which that person intends to export the conveyance from Canada; and\n- (g) the conveyance is exported from Canada within the time limit specified in section 5.\n4. Repealed (SOR/88-84)\nTime Limits\n5. (1) A conveyance may remain in Canada until the expiration of\n- (a) the intended date of exportation specified pursuant to paragraph 3(f), or\n- (b) thirty days from the date of its importation, whichever is the earlier.\n- (2) Where it is impossible or impracticable for a resident to comply with the requirements referred to in subsection (1), the Minister may extend the time during which a conveyance may remain in Canada for any additional period not exceeding sixty days from the date of its importation into Canada.\n6. The Minister may require security with respect to a conveyance that is temporarily imported in the form of cash or a certified cheque in an amount not exceeding the duties that would be payable if tariff item No. 9802.00.00 did not apply to that conveyance.", + "history": "", + "last_amended": "2019-01-29", + "current_to": "2019-01-29", + "citation": "Memorandum D2-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html" + }, + { + "id": "dmemo-D2-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-4-1", + "marginal_note": "Guidelines and General Information", + "part": "Temporary Importation of Conveyances by Residents of Canada", + "division": "", + "heading": "", + "text": "Residents of Canada (tariff item No. 9802.00.00)\n1. Residents of Canada may operate conveyances on which duty and taxes have not been paid in Canada in accordance with the terms and conditions of tariff item No. 9802.00.00 and the Regulations Respecting Temporary Importation of Conveyances by Residents of Canada made pursuant thereto.\nNote : Water-borne crafts are excluded from the definition of conveyances in the Regulations and, as such, do not qualify for importation under tariff item No. 9802.00.00.\nPurpose of Importation\n2. Conveyances imported temporarily under the Regulations are admissible for personal transportation only from the point of arrival to a specified destination in Canada and return within 30 days, when the purpose of importation is to transport personally owned goods into or out of Canada.\n3. Similarly, border services officers may permit importation in instances where a resident is required, due to unforeseen circumstances or emergency reasons, to utilize a conveyance on which duties have not been paid for personal transportation to reach a specified destination in Canada and return.\n4. Under no circumstances are conveyances admissible under these Regulations for touring purposes or for other leisure activities in Canada, nor is any local use permitted (e.g., point to point movement in Canada).\n5. Border services officers will classify a conveyance under tariff item No. 9802.00.00 and grant free importation only when satisfied that the applicable terms and conditions have been met.\nDocumentation and Security\n6. Form E29B, Temporary Admission Permit , will be issued at the time of arrival, in respect of the conveyance, whether or not a security deposit is deemed necessary. The need for the posting of a refundable security deposit will be determined by the CBSA at the time of importation and such amount will, in no case, exceed the amount of duty and taxes otherwise payable on the conveyance.\nTime Limit and Storage\n7. Conveyances imported temporarily under the provisions of tariff item No. 9802.00.00 must be exported from Canada within the time limit specified. Storage of such conveyances in Canada is not permitted.\nForm E29B Issue Time Limit\n8. Form E29B may be issued for up to one year in respect of commuter vehicles, provided the duration of the stay for a trip in Canada does not exceed the maximum time limit of 30 days.\nCommercial Samples and Deliveries of Goods\n9. While commuters are permitted to operate a conveyance under these Regulations for the purpose of visiting clients in Canada in connection with their employment, at no time may such a conveyance be used for the carriage of passengers or goods for hire or reward in Canada. Commercial samples, as described in Memorandum D8-1-2 , International Events and Convention Services Program (IECSP) , may be carried in Canada provided such items are representative samples and are not themselves to be offered for sale. Conveyances imported under these Regulations may not be used to make deliveries of goods to clients in Canada.\nTemporary Importation of United States (U.S.)-Based Rental Vehicles (tariff item No. 9993.00.00)\n10. Residents of Canada may temporarily import a U.S.-based rental vehicle for non-commercial purposes, under tariff item No. 9993.00.00.\n11. Goods and Services Tax (GST)/Harmonized Sales Tax (HST) may apply depending on how long the resident has been absent from Canada:\n- (a) After an absence of 48 hours or more, full relief of GST/HST for a period of up to 30 days ( Non-Taxable Imported Goods (GST/HST) Regulations , subsection 3(m));\n- (b) After an absence of less than 48 hours, GST/HST will be calculated on a weekly basis based on the fixed value of the qualifying vehicle for a period of up to 30 days ( Value of Imported Goods (GST/HST) Regulations , section 15).\n12. There are three classes of qualifying vehicles, each with a fixed value for GST/HST calculation as determined pursuant to the Value of Imported Goods (GST/HST) Regulations :\n- (i) $200 for cars, motorcycles and ATV;\n- (ii) $300 pickup trucks, sport utility vehicles (SUV), vans, minivans, camping trailers, fifth wheel trailers and trucks up to 10 tonnes or similar vehicles; and\n- (iii) $1,000 for recreational vehicles, such as motorhomes or similar vehicle.\n13. For each week the vehicle remains in Canada, residents will have to pay GST/HST based on the fixed value established for each type of qualifying vehicle. This amount is not prorated. For example, if the vehicle remains in Canada for 3 days, this is considered one week, and 8 days is considered two weeks.\nNote : For the purposes of the GST/HST, “qualifying vehicle” is defined in section 2 of the Non-Taxable Imported Goods ( GST/HST ) Regulations .\n14. Where GST/HST applies on these rental vehicles, the GST/HST rate applicable will be that of the province/territory where the vehicle enters Canada, whether or not the importer is a resident of that province/territory .\n15. This reduced tax treatment will apply only to U.S.-based rental vehicles temporarily imported for a period not exceeding 30 days. This applies for non-commercial purposes only.\nNote: The Green Levy and the automobile air conditioner tax are fully relieved for all foreign-based rental vehicles temporarily imported by Canadian residents for a period of up to 30 days. Refer to section 23 and Schedule I of the Excise Tax Act.\nNote: Temporarily imported foreign based rental snowmobiles and golf carts are not included in the definition of a qualifying vehicle and do not receive any GST/HST relief.\nNote: Transport Canada’s Motor Vehicles Safety Act authorizes the temporary importation of a foreign based rental vehicle by residents of Canada for non-commercial purposes solely from the U.S. For additional information, refer to section 7 of the Motor Vehicles Safety Act and Memorandum D19-12-1 , Import Vehicles .\nNote to border services officers: For information on processing the temporary importation by Canadian residents of foreign-based rental vehicles, please refer to the People Processing Manual, Part 6, Chapter 4, Appendix A.\nPenalty Information\n16. A false declaration or failure to comply with the terms and conditions of importation under tariff item Nos. 9802.00.00 or 9993.00.00 or the related regulations may result in the assessment of duties and taxes, penalties and/or seizure action.\nAdditional Information\n17. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2019-01-29", + "current_to": "2019-01-29", + "citation": "Memorandum D2-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html" + }, + { + "id": "dmemo-D2-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-4-1", + "marginal_note": "References", + "part": "Temporary Importation of Conveyances by Residents of Canada", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: H.S. 9802-0 H.S. 9802.00.00 Legislative references: Customs Tariff , tariff item Nos. 9802.00.00 and 9993.00.00 Temporary Importation of Conveyances by Residents of Canada Regulations Excise Tax Act Non-Taxable Imported Goods (GST/HST) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D8-1-2 Superseded memorandum D D2-4-1, June 20, 2012", + "history": "", + "last_amended": "2019-01-29", + "current_to": "2019-01-29", + "citation": "Memorandum D2-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-4-1-eng.html" + }, + { + "id": "dmemo-D2-5-0-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-0", + "marginal_note": "Guidelines and General Information", + "part": "Legislative Requirements for the Presentation of Persons at a Canada Border Services Agency (CBSA) Office", + "division": "", + "heading": "", + "text": "1. The Presentation of Persons (2003) Regulations allow pre-approved, low-risk commercial clients and travellers to meet their border obligations through various alternative means and programs.\n2. The Regulations introduce the Canadian portion of the NEXUS program, the Free and Secure Trade program, the Commercial Driver Registration Program and the CANPASS program.\n3. Persons who want to participate in the alternative presentation programs have to meet eligibility requirements, which are set out in Part 2 of the Regulations.\n4. In support of these programs, the following changes have been announced in the Regulations:\n- (a) The proposed eligibility criteria have been amended to clarify who can apply for authorization to present themselves in an alternative manner.\n- (b) A three-year residency requirement has been introduced for all the programs.\n- (c) Details about the biometric data for various programs have been included.\n- (d) The advance notification requirement for travellers using general aviation aircraft has been aligned with the advance notification binding CANPASS Private Aircraft and Corporate Aircraft program members.\n- (e) The Regulations specify fees to be paid by applicants for the processing of an application, as well as the duration of the authorization and the criteria for suspending or cancelling an authorization.\n5. These Regulations provide the legal basis for the various departmental practices and procedures that have been developed to regulate and control the presentation of persons at the border on arrival in Canada.\n6. Detailed information on reporting procedures for general aviation and CANPASS Private Aircraft and Corporate Aircraft program members is outlined in Memorandum D2-5-10, Transborder General Aviation – Telephone Reporting and CANPASS Programs .\n7. Detailed information on reporting procedures for travellers arriving in Canada on private boats using telephone reporting is outlined in Memorandum D2-5-12, Telephone Reporting for Private Boats and CANPASS Private Boats Program .\nRegulations\nPresentation of Persons (2003) Regulations Interpretation\n1. The following definitions apply in these Regulations.\n\"Act\" means the Customs Act. ( Loi ) \"authorization\" means an authorization, issued by the Minister under section 11.1 of the Act, for a person to present themself in an alternative manner. ( autorisation ) \"authorized person\" means a person to whom the Minister has issued an authorization. ( personne autorisée ) \"commercial driver\" means a person who operates a commercial highway conveyance. ( routier ) \"commercial highway conveyance\" means a conveyance designed for hauling freight on highways. ( moyen de transport routier commercial ) \"commercial passenger conveyance\" means a conveyance that is used to carry passengers who have paid for passage. ( moyen de transport commercial de passagers ) \"common-law partner\" [Repealed, SOR/2005-385, s. 3] \"corporate aircraft\" means an aircraft that is used for purposes related to the business affairs of a person, that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. ( aéronef d'affaires ) \"designated customs office\" means a customs office designated under section 5 of the Act as a customs office where a person may present themself pursuant to section 11 of the Act, or in an alternative manner if the person is so authorized. ( bureau de douane établi ) \"designated holding area\" means an area designated by the President for the use of persons arriving in Canada who are in transit to another place in Canada or to a place outside Canada. ( zone d'attente désignée ) \"marine pleasure craft\" means a vessel, however propelled, other than a seaplane or other similar conveyance, that is used exclusively for pleasure and that does not carry passengers who have paid for passage. ( embarcation de plaisance ) \"non-commercial passenger conveyance\" means a conveyance that does not carry passengers who have paid for passage, and includes corporate aircraft, private aircraft and marine pleasure craft. ( moyen de transport non commercial de passagers ) \"private aircraft\" means an aircraft other than a corporate aircraft that does not carry passengers who have paid for passage and that has aboard on its arrival in Canada no more than 15 persons, including the crew. ( aéronef privé )\nPart 1 Exceptions Exceptions to Presentation Under Subsection 11(1) of the Act\n2.(1) Persons who arrive in Canada aboard a commercial passenger conveyance, who do not disembark in Canada and who have as their destination a place outside Canada are not required to present themselves in accordance with subsection 11(1) of the Act.\n(2) The following persons, in the following circumstances and conditions, are not required to present themselves in accordance with subsection 11(1) of the Act:\n- (a) persons who arrive in Canada aboard a commercial passenger conveyance if they do not disembark at the place of their arrival and have as their destination another place in Canada at which there is a designated customs office, and on arrival at their destination they present themselves without delay at that customs office or if the designated customs office is not open for business, at the nearest one that is open for business;\n- (b) persons who arrive in Canada aboard a commercial passenger conveyance if they are transferred under customs control from a designated holding area to another commercial passenger conveyance for departure (i) to a place outside Canada and they do not leave the designated holding area except to board that other commercial passenger conveyance, or (ii) to another place in Canada and at which there is a designated customs office, and on arrival at that place they present themselves without delay at that customs office or, if it is not open for business, at the nearest designated customs office that is open for business.\n- (c) persons arriving in Canada aboard a noncommercial passenger conveyance at a designated customs office where the person in charge of the conveyance may present themself and their passengers by radio or telephone, and the person informs an officer by radio or telephone of their arrival and, if required to do so by the officer, presents themself and their passengers at the time and place specified by the officer;\n- (d) any crew member arriving in Canada aboard a freight train at a designated customs office where presentation may be done by radio or telephone, and the crew member informs an officer by radio or telephone of their arrival and, if required to do so by the officer, presents themself at the time and place specified by the officer; and\n- (e) any person entering Canadian waters, including the inland waters, or the airspace over Canada in circumstances in which none of paragraphs (a) to (d) applies, and who has as their destination a place in Canada at which there is a designated customs office, and on arrival at their destination they present themself without delay at that office.\n- (3) For greater certainty, every person who presents themself in accordance with any of paragraphs (2) (a) to (e) is required to answer truthfully any questions asked by an officer in the performance of the officer's duties under the Act or any other Act of Parliament.\nExceptions to Subsection 11(3) of the Act\n3.(1) The person in charge of a commercial passenger conveyance arriving in Canada is not required to ensure that the following persons, in the following circumstances and conditions, are forthwith on arrival transported to a customs office as required by subsection 11(3) of the Act:\n- (a) passengers and crew who do not disembark in Canada and who have as their destination a place outside Canada, if only passengers or goods that have come from a designated holding area are taken aboard the conveyance while it is in Canada;\n- (b) passengers and crew who do not disembark at the place of arrival in Canada and who have as their destination another place in Canada at which there is a designated customs office, if (i) only passengers or goods that have come from a designated holding area are taken aboard the conveyance while it is in Canada, and (ii) on arrival at their destination the passengers and crew present themselves without delay at that customs office or, if it is not open for business, at the nearest designated customs office that is open for business;\n- (c) passengers and crew who are transferred under customs control to another commercial passenger conveyance for departure (i) to a place outside Canada and the passengers and crew comply with subparagraph 2(2) (b) (i); or (ii) to another place in Canada at which there is a designated customs office, and the passengers and crew comply with subparagraph 2(2) (b) (ii); and\n- (d) passengers and crew who arrive at a designated customs office where persons may present themselves by radio or telephone, and the person in charge of the commercial passenger conveyance (i) notifies an officer by radio or telephone of the arrival of the conveyance and advises the officer of the number and names of the passengers and crew who disembark at the place, and (ii) if required to do so by an officer, ensures that the passengers and crew who disembark at the place are transported at the time and to the place specified by the officer for the purpose of presenting themselves and answering truthfully any questions asked by an officer in accordance with subsection 11(1) of the Act.\n(2) On the arrival in Canada of a freight train, the person in charge of it is not required to ensure that the crew members aboard it are forthwith transported to a customs office as is required by subsection 11(3) of the Act if those crew members arrive at a designated customs office where persons may present themselves by radio or telephone, and the person in charge of the freight train\n- (a) notifies an officer by radio or telephone of the arrival of the train and advises the officer of the number and names of the crew members who disembark at the place; and\n- (b) if required to do so by an officer, ensures that the crew members who disembark at the place are transported at the time and to the place specified by the officer for the purpose of presenting themselves and answering truthfully any questions asked by an officer in accordance with subsection 11(1) of the Act.\nAdvance Notification\n4.(1) Every person in charge of a non-commercial passenger conveyance, other than a marine pleasure craft, that has as its destination a place in Canada and who intends to present themself and any persons aboard the conveyance by means of telephone shall give notice by telephone to an officer at a designated customs office at least two hours but no more than 48 hours before arriving in Canada of the expected time and place of arrival and destination in Canada of the conveyance.\n(2) If required by an officer, the person in charge of a non-commercial passenger conveyance shall\n- (a) provide any information relating to the other persons aboard the non-commercial passenger conveyance; and\n- (b) notify an officer of the arrival of the conveyance in Canada.\n(3) The person in charge of a non-commercial passenger conveyance shall notify an officer at a designated customs office of any changes to information given under subsection (1) or (2) before the time of the arrival of the conveyance in Canada, unless there are emergency circumstances, in which case the person in charge shall notify an officer at a designated customs office of any changes and of those circumstances at the time of arrival.\nPart 2 Presentation in Alternative Manners Authorizations\n5. [Repealed, SOR/2005-385, s. 5]\n6. The Minister may issue an authorization to a person to present themself in an alternative manner described in paragraph 11 (a) , (b) , (c) or (e) if the person\n- (a) is (i) a permanent resident, within the meaning of the Immigration and Refugee Protection Act , or a Canadian citizen, or (ii) a citizen or permanent resident of the United States; (iii) [Repealed, SOR/2005-385, s. 6]\n- (b) is of good character;\n- (c) is not inadmissible to Canada under the Immigration and Refugee Protection Act or its regulations;\n- (d) provides their consent in writing to the use by the Minister of biometric data concerning the person for the purposes set out in section 6.3;\n- (e) has provided true, accurate and complete information in respect of their application for the authorization; and\n- (f) has resided in one or more of the following countries during the three-year period preceding the day on which the application was received: (i) Canada or the United States, and (ii) if the person is a citizen of Canada or the United States and is serving at a Canadian or American diplomatic mission or consular post in a foreign country, that foreign country.\n6.1 The Minister may issue an authorization that is recognized in both Canada and the United States to a person, other than a commercial driver, to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (ii) if the person\n- (a) meets the requirements set out in paragraphs 6 (a) to (f) ; and\n- (b) has their eligibility to obtain a dedicated commuter lane authorization from the United States Department of Homeland Security confirmed by that Department.\n- (c) and (d) [Repealed, SOR/2006-154, s. 4]\n6.2 The Minister may issue an authorization that is recognized in both Canada and the United States to a commercial driver who operates or will be aboard a commercial highway conveyance to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (iii) at a designated customs office if the commercial driver\n- (a) meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (b) has their eligibility to obtain a dedicated commuter lane authorization from the United States Department of Homeland Security confirmed by that Department;\n- (c) has not had an application for an authorization rejected or an authorization suspended or cancelled during the 90 days before the date of their current application;\n- (d) is 18 years of age or older; and\n- (e) holds a valid driver's licence.\n6.21 The Minister may issue an authorization to a commercial driver who operates or will be aboard a commercial highway conveyance to present themself at a land border crossing in an alternative manner described in subparagraph 11 (d) (i) if the commercial driver\n- (a) meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (b) is 18 years of age or older; and\n- (c) holds a valid driver's licence.\n6.3 The Minister may require the following biometric data from the following persons for the following purposes:\n- (a) in the case of a person who applies for an authorization, a photograph of themself for the purposes of identifying them and authenticating the use of their authorization at any border crossing;\n- (b) in the case of a person who applies for an authorization to present themself in an alternative manner described in paragraph 11 (a) , the image of their irises for the purposes of identifying them and authenticating the use of their authorization at a commercial airport;\n- (c) in the case of a person who applies for an authorization referred to in section 6.1, a copy of their index fingerprints for the purposes of performing background checks and, if required for the purposes of confirming their identity, a copy of all their fingerprints; and\n- (d) in the case of a commercial driver who applies for an authorization referred to in section 6.2, a copy of their fingerprints for the purposes of identifying them and performing criminal record checks.\nApplications for Authorizations\n7.(1) An application for the issuance, renewal or amendment of an authorization shall be made to the Minister in the prescribed form and manner and include the applicable fee set out in section 24.\n(2) A person who is applying to be an authorized person or an authorized person may apply for an authorization on behalf of\n- (a) [Repealed, SOR/2005-385, s. 8]\n- (b) their child who is under 18 years of age; and\n- (c) [Repealed, SOR/2005-385,s. 8]\n- (d) any person who is wholly dependent for support on the applicant by reason of mental or physical infirmity and who is related, within the meaning of the Income Tax Act, to the applicant.\n(2.1) Subsection (2) does not apply to a commercial driver who is applying to be an authorized person or to an authorized person who is a commercial driver.\n(3) A person who is not an individual may apply for an authorization on behalf of an employee, contractor, consultant or other business associate of that person if the person conducts business in Canada or the United States and uses corporate aircraft to carry passengers into Canada for purposes related to the business.\n8.(1) A person in charge of a corporate aircraft may apply by telephone to an officer at a designated customs office for the issuance of an authorization on behalf of an individual who is or is expected to be aboard a corporate aircraft that is to arrive in Canada.\n(2) An application under subsection (1) shall include, if available, the individual's name, date of birth, citizenship and place of residence.\n(3) The Minister may issue an authorization to an individual described in subsection (1) if all of the following conditions are met:\n- (a) the individual meets the requirements set out in paragraphs 6 (a) to (e) ;\n- (a.1) the individual is an employee, contractor, consultant or other business associate of the corporation that is using the aircraft and is travelling for purposes related to the business of the corporation;\n- (b) the person in charge of the corporate aircraft has not applied on behalf of more than four individuals;\n- (c) the person in charge of a corporate aircraft confirms to the Minister that the individual on whose behalf the application is made is aboard the aircraft and provided, at that time, the information described in subsection (2) if it had not been given previously; and\n- (d) the individual is accompanied on the corporate aircraft by another person who is authorized to present themself by means of the person in charge of the corporate aircraft.\n- (4) No authorization may be issued after an aircraft has arrived in Canada.\n9. The Minister shall issue an authorization in writing to every person who has been authorized, other than an individual who receives an authorization under section 8.\n10.(1) An authorization referred to in section 6.1 or 6.2 and an authorization to present oneself in an alternative manner described in paragraph 11 (b) , (c) or (e) expire five years after the date of their issuance.\n(1.1) [Repealed, SOR/206-154, s. 9]\n(2) An authorization issued under section 8 may be used only once by the individual who is authorized to present themself by means of the person in charge of the corporate aircraft.\n(3) An authorization referred to in section 6.21 expires four years after the date of its issuance.\n(4) An authorization to present oneself in an alternative manner described in paragraph 11 (a) expires one year after the date of its issuance.\nAlternative Manners of Presentation\n11. Persons may present themselves in one of the following alternative manners if they have been authorized to do so:\n- (a) on arrival in Canada aboard a commercial aircraft at a commercial airport that is a designated customs office, by means of an electronic device;\n- (b) on arrival in Canada aboard a private aircraft at a public airport that is a designated customs office, by means of the person in charge of the aircraft if that person presents themself and those persons aboard by telephone to an officer at a designated customs office and all persons aboard the aircraft are authorized to present themselves in that manner;\n- (c) on arrival in Canada aboard a corporate aircraft at a public airport that is a designated customs office, by means of the person in charge of the corporate aircraft, if that person presents themself and any persons aboard by telephone to an officer at a designated customs office;\n- (d) on arrival in Canada at a land border crossing, (i) if they are commercial drivers who are operating or aboard a commercial highway conveyance, by means of an electronic device at a designated customs office, (ii) if they are operating or aboard a conveyance, by means of an electronic device at a designated customs office if every person aboard the conveyance is authorized to present themself in that manner, or (iii) if they are commercial drivers who are operating or aboard a commercial highway conveyance, by means of an electronic device at a designated customs office if every person aboard the conveyance is authorized to present themself in that manner; and\n- (e) on arrival in Canada aboard a marine pleasure craft, by means of the person in charge of the marine pleasure craft if that person presents themself and those persons aboard by telephone to an officer at a designated customs office and all persons aboard the marine pleasure craft are authorized to present themselves in that manner.\n12. Every authorized person, other than a person whose authorization was issued under section 8, shall carry their authorization on their person when presenting themself in an alternate manner, and shall show it to an officer if so requested.\n13. No authorized person shall\n- (a) transfer or assign their authorization;\n- (b) permit another person to use their authorization;\n- (c) use or attempt to use their authorization if it is expired, suspended or cancelled; or\n- (d) use or attempt to use their authorization to present themself in a manner that is not authorized.\n14. Every authorized person whose authorization is lost or stolen shall, without delay, inform the Minister of the loss or theft.\nAdvance Notification\n15.(1) Every person in charge of a corporate aircraft or a private aircraft that has as its destination a place in Canada who intends to present themself and any authorized persons aboard the aircraft in either alternative manner set out in paragraph 11 (b) or (c) shall give notice by telephone to an officer at a designated customs office at least two hours but no more than 48 hours before arriving of the expected time and place of arrival and destination in Canada of the aircraft.\n(2) If required by an officer, the person in charge of the corporate aircraft or private aircraft shall\n- (a) provide any information relating to the other persons aboard the aircraft; and\n- (b) notify an officer of the arrival of the aircraft in Canada.\n16. [Repealed, SOR/2005-385, s. 12]\n17. (1) Every authorized person in charge of a marine pleasure craft that has as its destination a place in Canada who intends to present themself and any passengers aboard the craft who are authorized to present themselves in the manner described in paragraph 11 (e) shall give notice within 4 hours of their expected arrival in Canada by telephone to an officer at a designated customs office of the expected time and place of arrival in Canada.\n(2) Any information required by an officer relating to any person aboard the marine pleasure craft shall also be provided at that time.\n18. A person shall, before the time of their arrival in Canada, notify an officer at a designated customs office of any changes to information given by them under section 15 or 17, unless there are emergency circumstances, in which case the person shall notify an officer at a designated customs office of any changes and of those circumstances at the time of their arrival.\n19. Every authorized person who is aboard a corporate aircraft, a private aircraft or a marine pleasure craft, and who intends to present themself in an alternative manner, shall remain at the place of their arrival in Canada until\n- (a) the time of arrival that was stated in their advance notification under section 15, 16 or 17, as the case may be; or\n- (b) an earlier time if an officer authorizes them to leave the place of arrival.\nAmendments to Authorizations\n20. On application, the Minister may amend an authorization\n- (a) to change the authorized person's address;\n- (b) to change the name of the authorized person;\n- (c) to add or remove a conveyance to which the authorization applies; or\n- (d) to change the authorized person's citizenship.\nRenewals\n21. On application, the Minister may renew an authorization if\n- (a) at the time of the application, the authorized person meets the requirements for the issuance of the authorization;\n- (b) the application is made before the authorization has expired; and\n- (c) the applicable fee set out in section 24 is paid.\nSuspensions and Cancellations of Authorizations\n22.(1) The Minister may suspend or cancel an authorization if the person\n- (a) no longer meets the requirements for the issuance of the authorization;\n- (b) has contravened the Act, the Customs Tariff , the Export and Import Permits Act or the Special Import Measures Act , or any regulations made under any of those Acts; or\n- (c) has provided information that was not true, accurate or complete for the purposes of obtaining an authorization.\n(2) [Repealed, SOR/2006-154, s. 15]\n(3) Immediately after cancelling or suspending an authorization of a person, the Minister shall send written notice of, and the reasons for, the cancellation or suspension to the person at their latest known address.\n(4) A person whose authorization is cancelled or suspended shall\n- (a) on receiving a notice under subsection (3), immediately and in accordance with it, return to the Minister the written authorization and any other thing relevant to the authorization that is specified in the notice; or\n- (b) on being advised of the suspension or cancellation in person by an officer, immediately return to the officer the written authorization and any other thing relevant to it that is specified by the officer.\n(5) The suspension or cancellation of an authorization becomes effective on the earlier of the day on which an officer advises in person of the suspension or cancellation and 15 days after the day on which notice of the suspension or cancellation is sent.\n23. A person whose application for an authorization is rejected or whose authorization is suspended or cancelled may request a review of the decision by sending written notice of their request to the Minister within 30 days after the day on which the application was rejected or the cancellation or suspension becomes effective.\nFees\n24.(1) The fee for the issuance or renewal of an authorization referred to in section 6.1 or 6.2 is $80.\n(1.1) The fee for the issuance or renewal of an authorization to present oneself in an alternative manner described in paragraph 11 (b) , (c) or (e) is $40.\n(2) The fee for the issuance or renewal of an authorization for use at a commercial airport that is a designated customs office is $50 per year.\n(3) The fee for the issuance or renewal of any other authorization is $25 per year.\n(4) A person who is under 18 years of age at the time of making their application for an authorization is not required to pay a fee under this section.\n(5) There is no fee for the issuance or renewal of an authorization referred to in section 6.21.\nPresentation of Persons (Customs) Regulations\n25. The definition \"designated customs office\" in section 2 of the Presentation of Persons (Customs) Regulations is repealed.\n26. The Presentation of Persons (Customs) Regulations are repealed.", + "history": "", + "last_amended": "2012-06-22", + "current_to": "2012-06-22", + "citation": "Memorandum D2-5-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-0-eng.html" + }, + { + "id": "dmemo-D2-5-0-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-0", + "marginal_note": "References", + "part": "Legislative Requirements for the Presentation of Persons at a Canada Border Services Agency (CBSA) Office", + "division": "", + "heading": "", + "text": "Issuing office: Air and Marine Division People Programs Directorate Admissibility Branch Headquarters file: 7815-12 Legislative references: Customs Act , section 11 and paragraphs 164(1) (b) , (i) and (j) and 167.1 (b) Other references: D2-5-1 , D2-5-2 , D2-5-3 , D2-5-5 , D2-5-6 , D2-5-10 and D2-5-12 Superseded memorandum D: D2-5-0, February 2, 2006", + "history": "", + "last_amended": "2012-06-22", + "current_to": "2012-06-22", + "citation": "Memorandum D2-5-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-0-eng.html" + }, + { + "id": "dmemo-D2-5-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-1", + "marginal_note": "Guidelines and General Information", + "part": "Charter Access to Airports", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purpose of this memorandum the following AOE designators apply:\nAirport of entry ( AOE ) an authorized airport of entry for clearance of all classes of scheduled and non-scheduled aircraft (travellers and cargo). AOE /# an airport of entry for the clearance of scheduled and unscheduled air traffic but with traveller restrictions as indicated by an appropriate numerical designator (e.g. AOE /120). AOE /15 an airport used solely for clearing persons arriving by general aviation aircraft (private or company) where the flights are unscheduled and the number of non-paying travellers on each flight does not exceed 15 (including the crew). Operators of these flights must obtain CBSA approval by contacting the CBSA's Telephone Reporting Center to enter or return to Canada, and they must land at an approved AOE during CBSA hours of business. CANPASS only airport ( AOE / CAN ) an authorized CBSA airport of entry solely for those individuals and aircraft enrolled as participants in the CANPASS Private Aircraft or CANPASS Corporate Aircraft programs Note: A full listing of CBSA-authorized AOE s may be found in the Directory of CBSA offices .\n2. These guidelines pertain only to obtaining inspection services for border clearance. They do not replace, amend, or change in any manner, the current regulations and requirements of the relevant airport authority, Transport Canada, the Canadian Transportation Agency ( CTA ), or the Canadian Inspection Services [Canada Border Services Agency (CBSA), Citizenship and Immigration Canada ( CIC ), Health Canada, and the Canadian Food Inspection Agency ( CFIA )]. Air carriers requiring detailed information with respect to their responsibilities and obligations concerning international charter services should contact the appropriate authority directly (see paragraph 25 for a list of addresses, telephone, and facsimile numbers).\nProvision of CBSA Services\n3. All aircraft arriving in Canada from a foreign point of origin must land at an airport designated for CBSA clearance unless otherwise authorized by the CBSA. Airport of Entry ( AOE ) designations indicate airports that have been authorized by the CBSA for the arrival and departure of international flights. The AOE designation refers only to CBSA's reporting requirements and does not apply to the airport's physical facilities or operational capabilities.\nTraveller Restrictions\n4. At certain airports, the number of international travellers processed by the CBSA at a given time may be restricted due to operational or safety requirements. In some locations where traveller restrictions are in place, staged off-loading may be allowed to accommodate larger aircraft. The air carrier or its agent is responsible for controlling the delivery of travellers. Procedures for staged off-loading are outlined in paragraph 12 of this document.\n5. The business hours and types of CBSA services available at designated airports of entry may vary according to the type of airport, geographical location, facilities, or season. Office information, including addresses, hours of operation, and types of services available, may be found in the Directory of CBSA offices .\n6. Cost recovery or special service charges for new or additional CBSA services (such as Other Government Departments) may apply at certain airports. Information on Special Services can be found in Memorandum D1-2-1, Special Services , or you may contact the local CBSA office at the airport of destination.\n7. Aircraft that are stopping in Canada for the sole purpose of re-fueling are not limited by the passenger number restrictions listed in the CBSA designation of the airport. When landing to re-fuel, the aircraft must still report the arrival to the CBSA even though the passengers are not disembarking. This can be done in writing on an A6 General Declaration or by telephone to the CBSA at that airport.\nAuthorization and Clearance Procedures\nNon-restricted Capacity Airports of Entry\n8. For charter flights into an AOE with no traveller capacity limitations (an AOE with no numerical designator), the following will apply:\n- Licensed air carriers will notify in advance the CTA of proposed charter flights or will request approvals for proposed charter flights (depending on the type of charters). The CTA approvals contain a reminder to licensed air carriers to contact: Transport Canada for compliance with security requirements; The local airport authority for permission to operate at specific times or for the use of any airport facility; and The CBSA regarding the availability of clearance services and hours of operation of the port of entry.\n- The CTA will file a monthly report to the CBSA listing all approved charter flights (all types of charters) which took place the month before.\n- The carrier will then negotiate for a time \"slot\" and obtain authorization from the local airport manager who will consult with the CIS , the airlines, and United States Customs and Border Protection, if required. This will ensure that times of arrival or departure will not conflict with other charter or scheduled carrier service and create peaking or congestion problems within the inspection services area.\n- The carrier is responsible for all additional costs incurred for the charter clearance.\n- Permission for progressive clearance of charter traffic will be negotiated in accordance with the conditions outlined in Memorandum D2-5-5, Progressive Clearance at Airports .\n- The carrier will ensure the passengers are properly documented and provide travellers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed.\nRestricted Capacity Airports of Entry\n9. For charter flights into an AOE with passenger capacity limitations (an AOE with a numerical designator), the following will apply:\n- licensed air carriers will notify in advance the CTA of proposed charter flights or will request approvals for proposed charter flights (depending on the type of charters). The CTA approvals contain a reminder to licensed air carriers to contact: Transport Canada for compliance with security requirements the local airport authority for permission to operate at specific times or for the use of any airport facility; and the CBSA regarding the availability of clearance services and hours of operation of the port of entry.\n- the air carrier will contact the local CBSA office by telephone, facsimile, or mail, during regular business hours, Monday through Friday (except holidays) as far in advance as possible. The air carrier will be informed of CBSA's requirements and must indicate its agreement to comply prior to the commencement of the flight\n- the carrier will then negotiate for a time \"slot\" and obtain authorization from the local airport manager. This will ensure that times of arrival or departure will not conflict with other charter or scheduled carrier service and create peaking or congestion problems within the inspection services area\n- the carrier is responsible for all additional costs incurred for the charter clearance\n- permission for progressive clearance of charter traffic will be negotiated in accordance with the conditions outlined in Memorandum D2-5-5, Progressive Clearance at Airports\n- the carrier will ensure passengers are properly documented and provide passengers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed.\n10. For charter flights involving aircraft carrying more than the capacity indicated for a specific airport, the airport manager will make a decision as to whether charter access can be approved or refused. This decision will be based on the air carrier's ability to meet the requirements of the airport authority, as well as those of the CIS and Transport Canada (see paragraph 12 for details on the staged off-loading of travellers).\n11. The CIS authorization, required in paragraphs 9 and 10 , will be based on and subject to the following:\n- the time of arrival is within the airport's authorized hours of service\n- the flight does not arrive simultaneously with other scheduled or charter flights\n- inspection staff is available\n- adequate sterility is provided by the carrier for the deplaning and reporting of passengers and baggage to the inspection services facility\n- the baggage delivery rate can be maintained at an acceptable level\n- where the proposed aircraft load exceeds the facility capacity, staged off-loading procedures will be required in accordance with the conditions outlined in paragraphs 12 (a) to 12 (o)\n- the carrier shall be responsible for all additional costs incurred for charter clearance\n- the carrier will ensure passengers are properly documented and provide passengers with the Form E311, CBSA Declaration Card at airports where primary inspection kiosks have not been installed; and\n- permission for progressive clearance of flights into restricted capacity airports will be negotiated in accordance with Memorandum D2-5-5, Progressive Clearance at Airports .\nStaged Off-loading Procedures\n12. Authorization for staged off-loading will be based on the following factors and subject to the carrier undertaking to meet the conditions specified:\n- the number of travellers processed by the CBSA at a given time may be restricted due to operational or physical facility capabilities\n- staged off-load is a mitigation measure to process travellers in groupings rather than complete disembarkation when operational resources and/or facility design prevent all travellers from entering the CBSA hall at the same time, and is not to be construed as a change in designation\n- an Airport Authority may submit a request to the local CBSA representative to seek approval to conduct staged off-loads for arrivals of larger aircraft that are within site designation but where traveller processing volumes are restricted due to operational or terminal facility limitations\n- Airport of Entry ( AOE ) designation of the airport must exceed the staged off-load number, indicating that the airport has the ability to land larger capacity flights, but they can only process a certain number of travellers at a time due to terminal facility design and/or airport and CBSA operational limitations. For example, an airport designated AOE /200 can land aircraft carrying up to 200 passengers but the airport's terminal facility design and/or operational limitations can only permit 100 travellers to be processed at a time. This airport could therefore seek CBSA approval to be classified as “ AOE /200, with staged offloading in groups of 100”.\n- if the Airport Authority seeks to land and process a complete traveller disembarkation of higher capacity aircraft through the terminal, they will need to formally submit a business case requesting an increase to their AOE designation.\n- in order to implement or amend staged off-load processing at an airport, the Airport Authority must contact the local CBSA representative and provide the following details: whether this is an initial request for staged off-loading , or an amendment to an existing staged off-loading approval the anticipated frequency of flights the Airport Authority expects the CBSA to process in a staged manner if known, the specifics of the affected flights: air carrier name, day(s) and time(s) of scheduled arrival, and the time period(s), if seasonal the maximum traveller capacity of those flights rationale for requesting SOL and confirmation that the request is within the current AOE designation rationale for requesting staged off-load and the reason for why an alternate formal request for designation has not been made a proposed start date and, in situations where the AA is upgrading the facilities, an end date that staged off-load procedures will be required; and, the steps the Airport Authority will undertake to phase out the use of or justify the conservation of a staged off-load approach pending CBSA approval.\n- staged off-load is subject to CBSA approval and cannot be utilized without formal approval from the CBSA\n- the Airport Authority will be informed in writing of the CBSA's decision to approve or reject the staged off-load request\n- if the request is approved, the CBSA will confirm the number of travellers permitted to be off-loaded in each stage, and the conditions under which staged off-load has been granted\n- the CBSA will require a cost recovery agreement with the Airport Authority if additional CBSA resources are needed to process travellers above the airport's level of eligible publicly funded border clearance services including flights arriving outside the CBSA core hours of service\n- the Airport Authority must acknowledge and accept the conditions in writing under which staged off-load is granted\n- In addition, the Airport Authority must undertake to notify affected carriers of the below requirements when staged off-load is granted: baggage handlers must be provided in the baggage claim area baggage off-load must match the staged off-load in whichever manner they so choose baggage delivery to the baggage claim area must be in a timely manner orderly disembarkation will be enforced and maintained by providing adequate ground attendants for this purpose processed and unprocessed travellers must not commingle travellers pre- PIL wait time should not exceed 60 minutes; and travellers awaiting processing must be kept in a sterile area.\n- the Airport Authority will be responsible for controlling staged off-load and will inform the carrier when the facility can accommodate the next stage of travellers and baggage\n- the airport authority must ensure that there will be no convergence of scheduled flights that, if combined, would cause pre- PIL wait times to exceed 60 minutes\n- the CBSA reserves the right to refuse or revoke staged off-load permissions if health and safety concerns are identified that cannot be mitigated, or if the CBSA is not satisfied that the Airport Authority can comply with conditions under which staged off-load was granted\nRestricted Capacity Airports Limited to 15 Passengers Including Crew ( AOE /15)\n13. Airports designated as AOE /15 are used solely for clearing persons who have not paid for passage arriving by general aviation aircraft (private or corporate) where the flights are unscheduled and the number of passengers on each flight does not exceed 15 (including the crew).\n14. Operators of these flights must obtain CBSA approval by contacting the CBSA's Telephone Reporting Center at least two hours, but no more than 48 hours , before flying into Canada. For telephone reporting procedures, please refer to the Memorandum D2-5-12: Telephone Reporting for General Aviation, Private Boats, and other Non-Commercial Passenger Conveyances .\nEmergency Diversions\n15. According to Transport Canada, the requirement for a commercial air carrier to identify a destination diversion airport as part of its flight plan is an International Civil Aviation Organization ( ICAO ) commitment contained in Annex 6 of the Convention on International Civil Aviation (Chicago Convention). This does not exempt the airline from landing at a designated airport as outlined in Article 10 of the convention.\n16. An emergency diversion would be one where the person in charge of the conveyance has declared an emergency. The reason for such declarations will vary and can include mechanical, medical, security (e.g., unruly passengers) and indirectly, inclement weather conditions, (e.g., depletion of fuel due to weather delay).\n17. In the case of a declared emergency, safety is of course paramount, and air traffic control will direct the aircraft to the most immediate and appropriate aerodrome. The aircraft would be allowed to land at the closest available airport regardless of CBSA presence as long as the airline immediately reports the landing to the nearest CBSA office or the Royal Canadian Mounted Police ( RCMP ).\n18. In the event where the aircraft has their destination at another airport in Canada:\n- If passengers and crew remain on the aircraft and continue their journey to its original Canadian destination, passengers and crew would clear the CBSA at the next domestic destination. Nonetheless, the arrival of the aircraft must be reported to the CBSA. This can be done in writing on an AG1, General Declaration (Outward/Inward) or by telephone to the CBSA at that airport.\n- If the aircraft is unable to continue, passengers and crew have to undergo CBSA processing at the airport where the aircraft landed. After hours clearance may include cost recovery if the CBSA is able to send officers to clear the flight at that AOE . If the CBSA is unable to attend, it would be the responsibility of the airline to ensure they transport those passengers and crew to the nearest CBSA office that is open for business.\nNote: A declared emergency diversion by the person in charge of the conveyance will not result in cost recovery fees when the CBSA is satisfied as to the urgent nature of the situation.\n19. In the event where the aircraft has their destination a place outside Canada:\n- If the passengers and crew arrive on a diverted flight but do not disembark from the airplane and have as their destination a place outside Canada. These passengers and crew are not required to report to the CBSA. Nonetheless, the arrival of the aircraft must be reported to the CBSA. This can be done in writing on an AG1, General Declaration (Outward/Inward) or by telephone to the CBSA at that airport\n- If the aircraft is unable to continue, passengers and crew have to undergo CBSA processing at the airport where the aircraft landed or based on circumstances, the passengers and crew may be held in a secure/sterile area until the aircraft is fit to fly again or a substitution arrives\n- After hours clearance may include cost recovery if the CBSA is able to send officers to clear the flight at that AOE . If the CBSA is unable to attend, it would be the responsibility of the airline to ensure they transport those passengers and crew to the nearest CBSA office that is open for business for CBSA processing.\nNote: A declared emergency diversion by the person in charge of the conveyance will not result in cost recovery fees when the CBSA is satisfied as to the urgent nature of the situation\nRe-fueling Stops (Technical Stops)\n20. A planned technical stop for re-fueling would not constitute an emergency and must be planned at a designated AOE open for business and the arrival must be reported to the CBSA. Arranging for re-fueling at a non-designated site or that falls outside the authorized hours of service at a designated site, is not “unforeseen” and does not constitute an emergency. Therefore, airlines are not permitted to make arrangements for re-fueling at non-designated sites or that falls outside the authorized hours of service at a designated site, without the CBSA's permission. If the airline wishes to make such stops routine, it must enter into a cost recovery agreement with the closest CBSA office.", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D2-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html" + }, + { + "id": "dmemo-D2-5-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-1", + "marginal_note": "General information", + "part": "Charter Access to Airports", + "division": "", + "heading": "", + "text": "21. All air carriers must abide by the provisions of the CFIA 's International Waste Directive. If CFIA -approved international waste disposal facilities and routes do not exist at the airport of entry, the discharge or off-loading of international waste will not be permitted. The waste products must remain safely contained and stored on board the aircraft.\n22. Air transporters operating small charter aircraft may be asked to provide Advance Passenger Information ( API ) under the provisions of the API Program. Reporting through the Telephone Reporting Centre does not preclude selected air transporters from participation in the API Program if required to do so by the CBSA.\n23. All airlines or owners of commercial aircraft operating international charter service that do not give prior notice and do not follow authorization procedures may be diverted to another AOE if there is no CBSA staff available for clearance.\n24. Basic information related to foreign operators seeking authorization to operate into and out of Canada can be found on the Foreign air operations .\n25. General enquiries and requests for further information concerning charter access into specific airports should be directed to:\nContact border information services\nFor more information, call the Border Information Service, an automated telephone service that provides general information on CBSA programs, services and initiatives through recorded scripts.\nTelephone:\n- 1-800-461-9999 (within Canada)\n- 1-204-983-3500 or 1-506-636-5064 . Long distance charges will apply\n- TTY 1-866-335-3237 (for those with hearing or speech impairments)\nPlease note: Agents are available Monday to Friday (7am – 7pm ET except holidays).\nCanada Border Services Agency Traveller Operational Service Delivery Division Travellers Operational Guidance and Support Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca Canadian Food Inspection Agency Contact the CFIA Automated Import Reference System ( AIRS ) Canadian Transportation Agency Licensing Inquiries Licences and charter permits Email: licence@otc-cta.gc.ca Transport Canada Foreign Inspection Health Canada Contact us - Health", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D2-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html" + }, + { + "id": "dmemo-D2-5-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-1", + "marginal_note": "Penalty Information", + "part": "Charter Access to Airports", + "division": "", + "heading": "", + "text": "26. In instances where the person in charge of the conveyance failed to report the conveyance and passengers and crew to the CBSA upon arrival in Canada, an assessment of penalties and/or seizure against the carrier may be applied. For more information on penalty administration, please refer to the Master Penalty Document .\nIssuing office Program and Policy Management Division Travellers Policy and Programs Directorate Travellers Branch Applicable Legislation Immigration and Refugee Protection Act Customs Act Presentation of Persons ( 2003 ) Regulations Other references D1-2-1 , D2-5-5 , D2-5-12 Directory of CBSA Offices and Services Superseded memorandum D D2-5-1 dated August 20, 2019", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D2-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-1-eng.html" + }, + { + "id": "dmemo-D2-5-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-2", + "marginal_note": "Guidelines and General Information", + "part": "Facilities for Passengers Transiting at Canadian International Airports", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nCanadian Inspection Service (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency (CBSA), Health Canada, and Citizenship and Immigration Canada. Sterility is the state of physical isolation of passengers and goods from all other airport users. Transiting passenger is a person who arrives by air from a foreign country and deplanes at a Canadian airport to await passage to another foreign country by air without undergoing Canadian inspection formalities.\nDesign Requirements\n2. The design of the transit facility must meet the following requirements of the CIS:\n- (a) Ensures direct controlled transfer of passengers between the arriving and departing aircraft and the transit passenger facility;\n- (b) Located as close as possible to regularly staffed CIS facility;\n- (c) Exits from the facility provide passenger access only to an aircraft departing to a foreign destination and CIS areas;\n- (d) Contain appropriate washrooms, conveniences for passengers and adequate seating;\n- (e) Concessions may be located within the facility provided that the sterility requirements of the CIS are satisfied; and\n- (f) Air carriers using the transit facility must satisfy the sterility and security requirements of the CBSA by keeping transiting passengers and their goods and baggage separate from other operations of the airport to avoid commingling.\nOperational Requirements\n3. Proposals for transit passenger facilities will be considered on an individual airport by airport basis. The CIS will ensure that any concerns are addressed in the design phase of the facility and that any operational constraints, including any limitation on hours of operation, are identified during the planning process.\n4. Air carriers and concession operators will operate the transit facility in accordance with the procedures determined by the CIS and the airport authority.\n5. Air carriers may transfer checked transit baggage directly from the arriving aircraft to the departing aircraft, subject to the terms and conditions specified by the CIS, and the transfer must take place in an area separate from other baggage operations of the airport.\n6. Air carriers are responsible for retrieving all checked baggage belonging to passengers when requested to do so by the CIS officer in order to allow the passenger(s) to present their baggage for inspection.\n7. If for any reason transiting passengers do not board a foreign bound aircraft, the air carrier is responsible for ensuring that passengers and all of their baggage and goods are delivered directly to the CIS facility.\nAdditional Information\n8. All requests to establish transit passenger facilities should be directed in writing to the appropriate airport authority.\n9. The airport authority will consult with all interested agencies, departments, and the CIS.\n10. All inquiries concerning CBSA requirements for the operation of transit facilities should be directed to:\nCanada Border Services Agency Program and Policy Management Division Traveller Programs Directorate E-mail address: tbpd-dpfv@cbsa-asfc.gc.ca\n11. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-24", + "current_to": "2015-09-24", + "citation": "Memorandum D2-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-2-eng.html" + }, + { + "id": "dmemo-D2-5-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-2", + "marginal_note": "References", + "part": "Facilities for Passengers Transiting at Canadian International Airports", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D: D2-5-2 dated March 18, 2015", + "history": "", + "last_amended": "2015-09-24", + "current_to": "2015-09-24", + "citation": "Memorandum D2-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-2-eng.html" + }, + { + "id": "dmemo-D2-5-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-3", + "marginal_note": "Guidelines and General Information", + "part": "Travellers Requiring Mobility Assistance at Canadian International Airports", + "division": "", + "heading": "", + "text": "1. The intent of the guideline is to ensure the optimum degree of security regarding the separation of the traveller from other airport users (i.e. sterility requirements) while the traveller is moving to the inspection area without placing undue stress on the traveller.\nDefinitions\n2. For the purposes of this memorandum, the following definitions apply:\nPrimary Inspection Line ( PIL ) the term is used to refer to the point at which the person entering Canada makes a report of his or her person and goods as required under the Customs Act and the Immigration and Refugee Protection Act . The CBSA has booths from which the officers conduct primary examinations. Sterility is the state of physical isolation of passengers and goods from all other airport users.\n3. At some locations, there are stairs between the aircraft and the PIL area preventing travellers in wheelchairs from following normal access routes to the PIL area.\n4. Airline ground agents are responsible for delivering travellers in wheelchairs to the PIL area by the most direct route, which may be through the domestic areas of the terminal building. Whenever possible, travellers in wheelchairs should go directly to the PIL area. If this is not possible, they may proceed to the secondary examination area for questioning.\n5. Airline ground agents are to ensure that travellers requiring mobility assistance, their goods and baggage are kept separate from other operations of the airport while en route to the PIL .\n6. Persons accompanying travellers in wheelchairs should follow the normal access routes and rejoin the traveller in the inspection area. In cases where the traveller in the wheelchair requires constant attendance due to illness or age, the companion may accompany the airline ground agent and the traveller in the wheelchair at all times.\nAdditional Information\n7. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-02-24", + "current_to": "2015-02-24", + "citation": "Memorandum D2-5-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-3-eng.html" + }, + { + "id": "dmemo-D2-5-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-3", + "marginal_note": "References", + "part": "Travellers Requiring Mobility Assistance at Canadian International Airports", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Immigration and Refugee Protection Act Customs Act Presentation of Persons (2003) Regulations Other references: Superseded memorandum D: D2-5-3 dated February 1, 2006", + "history": "", + "last_amended": "2015-02-24", + "current_to": "2015-02-24", + "citation": "Memorandum D2-5-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-3-eng.html" + }, + { + "id": "dmemo-D2-5-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-5", + "marginal_note": "Legislation", + "part": "Progressive Clearance at Airports", + "division": "", + "heading": "", + "text": "Customs Act , sections 5, 6, 8, 11, 12, 13, 98, 164, and 167", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html" + }, + { + "id": "dmemo-D2-5-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-5", + "marginal_note": "Guidelines and General Information", + "part": "Progressive Clearance at Airports", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nAOE authorized airport of entry for clearance of all classes of scheduled and non-scheduled aircraft (passenger and cargo). AOE/# Airport of entry for the clearance of scheduled and unscheduled air traffic but with passenger restrictions as indicated by an appropriate numerical designator (e.g. AOE/120). AOE/15 Airport of entry solely for the clearance of persons arriving by general aviation traffic where the flights are unscheduled and the traveller capacity, including crew, does not exceed 15 people. AOE-C indicates an airport which is designated for CANPASS permit holder use only. Canadian Inspection Services (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency, Health Canada, and Citizenship and Immigration Canada. Domestic leg a point to point movement within the territory of Canada of a progressively cleared flight or a progressively boarded flight. Progressive flights (a) progressive clearance – a flight into Canada that offloads passengers and crew for CBSA clearance at more than one airport in Canada. (b) progressive boarding – a flight departing for a foreign destination where passengers and crew board the plane at more than one airport in Canada. Secure hold room a room that has been approved by CBSA where international passengers and their goods remain in a controlled environment pending processing by the CIS, or until their departure to a point outside Canada, or to another point in Canada (for CIS processing).\nAuthorization Procedures\n2. Airlines must first request authorization for progressive flights from the Canadian Transportation Agency (CTA). Please refer to Memorandum D2-5-1, Charter Access to Airports , for information on the CTA. Details including date(s), aircraft size, number of passengers, and estimated times of arrival must accompany the request.\n3. Authorization must then be obtained from CBSA. The request for CBSA authorization, as well as any inquiries concerning secure hold rooms, boarding of domestic passengers, and all other requests for information of this nature should be sent to the Traveller Operations Division of the Canada Border Services Agency indicated below. The request should be accompanied by proof that the CTA has also authorized the flight.\nTraveller Operations Division, Border Operations Directorate, Operations Branch Email: ops_travellers-voyageurs@cbsa-asfc.gc.ca\n4. CIS authorization will be subject to the following conditions:\n- (a) The times of arrival or departure must be within the authorized hours of service of the intended airport;\n- (b) The aircraft passenger load must be within the capacity limits for each airport where passengers will deplane. For further information on airport capacity see list of CBSA offices\n- (c) Inspection services staff must be available;\n- (d) No domestic passengers may board for flights between Canadian airports, with the exception of what is noted in paragraph 15; and\n- (e) International garbage disposal facilities should be available for overseas flight arrivals.\n5. The airline seeking progressive clearance privileges must finally obtain authorization from the local airport authority where they plan to arrive, and negotiate a time \"slot\" to ensure that times of arrival or departure will not conflict with other carrier service, or create peaking or congestion problems within the inspection services area. These arrangements must be made at all airports where passengers will enter or leave the aircraft. Authorization by the local airport authority must be done in conjunction with local CIS authorities.\n6. In the event of equipment or weather problems, an airline may decide to clear all passengers at the first airport of arrival instead of using progressive clearance. In this case, the airline must immediately notify the CBSA superintendent at the second airport who will notify the inspection agencies at that location.\n7. Airlines may wish to change aircraft or consolidate flights for the point-to-point portions of progressive flights in Canada. This may be permitted provided that secure hold rooms are used to ensure that passengers moving on a progressive basis are kept separate from domestic travellers and unauthorized personnel.\n8. Prior authorization for the operation of progressive flights under these conditions must be obtained in writing from the Traveller Operations Division and will be granted if the time of arrival or departure of flights does not conflict with other scheduled charter or carrier services. This authorization should not be interpreted as allowing for triangular service (triangular service being the combination of both progressive clearance and progressive boarding). Triangular service is not a permitted option.\nSecure Hold Rooms\n9. Secure Hold rooms should:\n- (a) Be located as close as possible to inspection services facilities to enable easy spot checks;\n- (b) Be adequate in size for the estimated passenger load;\n- (c) Contain appropriate washrooms and conveniences for passengers; and\n- (d) Have direct controlled access from aircraft.\n10. Airline staff will ensure:\n- (a) All passengers move directly from the aircraft to the secure hold room and stay in the room until they are escorted to their departing aircraft;\n- (b) There is only one way passenger flow, to or from the room with no mixing of arriving or departing passengers. Passengers will be kept on the aircraft or in a secure hold room when mixing may occur;\n- (c) Passengers will be escorted to inspection services if a flight is cancelled or a passenger or passengers insists on leaving the secure hold room;\n- (d) Access to the secure hold room will be restricted to passengers and to airline staff participating in the progressive clearance system; and\n- (e) Where passengers are moving directly from one aircraft to another for the completion of their progressive flight, all passengers must be accompanied between aircraft.\nDuty Free Purchases – Outbound Flights\n11. On an international flight to a point outside Canada involving progressive boardings at Canadian airports, boarding passengers may make duty-free purchases at the Canadian airport of embarkation, as long as they export these goods.\n12. At airports where duty- and tax-free concessions are located in a secure hold room, foreign bound passengers may disembark into this area to make purchases provided the goods are exported.\n13. In the event of a flight cancellation or passenger emergency, the air carrier must notify the on-site CBSA superintendent. Arrangements will then be made for either payment of duty and taxes on duty-free purchases, or the temporary storage of the goods for delivery to the passengers when their flight leaves.\nDomestic Passengers\n14. Domestic passengers may not be carried from one point in Canada to another point on the domestic leg of progressive flights.\n15. Airline employees (but not their dependents or relatives) travelling on company business are an exception. However, the following conditions apply:\n- (a) These persons will not be permitted to purchase or accept duty-free goods, including alcoholic beverages, immediately before or during the flight;\n- (b) Immediately upon arrival at destination, airline ground personnel must escort them directly to the Canadian Inspection Services area;\n- (c) They must make all goods available for examination;\n- (d) If they arrive after CBSA authorized hours of service, any applicable special service charges will be payable by the airline; and\n- (e) The airline must ensure that its employees are aware of these conditions.\nPenalty Information\n16. Permission to operate flights on a progressive basis is granted on the condition of adherence to these guidelines. Failure to comply may result in cancellation of progressive clearance/boarding privileges.\n17. Local CBSA managers should report any deviations from these guidelines for investigation to the Traveller Operations Division, at the email address noted in paragraph 3.\nAdditional information\n18. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html" + }, + { + "id": "dmemo-D2-5-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-5", + "marginal_note": "References", + "part": "Progressive Clearance at Airports", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Program Directorate Programs Branch Headquarters file: Legislative references: Customs Act Aeronautics Act Air Transportation Regulations Other references: D2-5-0 , D2-5-1 and D3-2-1 Superseded memorandum D: D2-5-5 dated February 2, 2006", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-5-eng.html" + }, + { + "id": "dmemo-D2-5-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-6", + "marginal_note": "Legislation", + "part": "Aircrew Reporting", + "division": "", + "heading": "", + "text": "Customs Act , sections 5, 8, 11, 12, 13, 98, and 164", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html" + }, + { + "id": "dmemo-D2-5-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-6", + "marginal_note": "Guidelines and General Information", + "part": "Aircrew Reporting", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of this memorandum, the following definitions apply:\nAircrew airline personnel who are engaged in either operating the aircraft or performing cabin duties. Canadian Inspection Services (CIS) refers to the Canadian Food Inspection Agency, Canada Border Services Agency, Health Canada, and Citizenship and Immigration Canada. Deadhead aircrew airline personnel who are permitted by CBSA to be on the aircraft and who are not engaged in either operating the aircraft or performing cabin duties. Domestic leg a point to point movement within the territory of Canada of a progressively cleared flight or a progressively boarded flight. In-transit aircrew aircrew who arrives from a foreign country and who are allowed to disembark temporarily into an in-transit facility prior to resuming travel to another foreign country. Primary Inspection Line (PIL) the term is used to refer to the point at which the person entering Canada makes a report of his or her person and goods as required under the Customs Act and the Immigration and Refugee Protection Act . The CBSA has PIL booths from which the officers conduct primary examinations. Progressively boarding a flight departing for a foreign destination where passengers and crew board the plane at more than one airport in Canada. Progressively clearance a flight into Canada that offloads passengers and crew for CBSA clearance at more than one airport in Canada. Turnaround aircrew aircrew who terminates one flight and commences another flight without an interruption of their duties.\nPrior Notice\n2. Prior to the arrival of an aircraft, the airline will provide CBSA with notice detailing the type of aircraft, the number of aircrew, the number of passengers, the movement of aircrew, and any change in the scheduled time of arrival. The notice will be communicated to the local CBSA manager or designated person at every airport of entry into Canada where passengers and aircrew will disembark.\nReporting and Clearance Procedures\n3. On arrival of an aircraft, the airline will report to the local CBSA manager or designated person the exact number of passengers and aircrew who will disembark. With the exception of the special reporting and clearance procedures outlined in paragraph 4, the law requires that all passengers and aircrew report in person to CBSA upon arrival in Canada:\n- (a) At airports where PIL is in operation, aircrew will report to a PIL extension desk or other location determined by the local CBSA manager.\n- (b) At all other airports, aircrew will report and complete primary inspection requirements with passengers on a first-come first-served basis.\n- (c) At all airports, passengers and aircrew will complete required CBSA secondary examination procedures on a first-come first-served basis.\n- (d) Aircrew and deadhead aircrew who disembark on the domestic leg(s) of a progressively cleared flight or a progressively boarded flight must report to CBSA at the Canadian airport of disembarkation.\n- (e) All airlines and aircrew shall adhere to all regulations and reporting requirements of CBSA and other inspection services, notwithstanding the special clearance privileges for aircrew.\nSpecial Reporting and Clearance Procedures\n4. Aircrew shall report in person to CBSA upon arrival in Canada except in the following situations:\n- (a) Turnaround aircrew who are on the ground for less than ninety (90) minutes may remain on the aircraft provided that the airline notifies CBSA in advance detailing the total number of aircrew on board and the number of aircrew that will remain on the aircraft. Turnaround aircrew may be subject to spot checks.\n- (b) In-transit aircrew may remain on the aircraft at airports where an in-transit facility is not in operation. In-transit aircrew may be subject to spot checks.\n- (c) At airports where there is a United States preclearance facility, the use of the customs clearance procedures outlined in paragraph 4 are subject to prior approval by U.S. Customs and Border Protection.\nPenalty Information\n5. Aircrew are granted special CBSA clearance on the condition that they comply with the procedures contained in this Memorandum. Failure to comply with the procedures may result in the cancellation of special clearance privileges for aircrew.\nAdditional information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html" + }, + { + "id": "dmemo-D2-5-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-6", + "marginal_note": "References", + "part": "Aircrew Reporting", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Program Directorate Programs Branch Headquarters file: Legislative references: Customs Act Immigration and Refugee Protection Act Other references: Superseded memorandum D: D2-5-6 dated February 2, 2006", + "history": "", + "last_amended": "2015-02-25", + "current_to": "2015-02-25", + "citation": "Memorandum D2-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-6-eng.html" + }, + { + "id": "dmemo-D2-5-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-7", + "marginal_note": "Legislation", + "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card", + "division": "", + "heading": "", + "text": "Section 8 of the Customs Act provides that \"The Minister may include on any form a declaration, to be signed by the person completing the form, declaring that the information given by that person on the form is true, accurate and complete.\"\nSubsection 5(3) of the Reporting of Imported Goods Regulations provides that \"Goods that are imported by a person arriving in Canada on board a commercial passenger conveyance other than a bus shall be reported in writing.\"", + "history": "", + "last_amended": "2012-07-02", + "current_to": "2012-07-02", + "citation": "Memorandum D2-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html" + }, + { + "id": "dmemo-D2-5-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-7", + "marginal_note": "Guidelines and General Information", + "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card", + "division": "", + "heading": "", + "text": "1. The E311 Customs Declaration Card was designed, in part, to replace certain questions customs officers ask travellers at the primary inspection line ( PIL ) on behalf of the Canada Customs and Revenue Agency ( CCRA ), Citizenship and Immigration Canada, the Canadian Food Inspection Agency, Statistics Canada, Environment Canada, and Health Canada. The completion guide attached to the form also details the CCRA's requirements for importing goods qualifying for personal exemptions and allowances.\n2. The multilingual leaflet CE311, Translation of the Customs Declaration Card , was developed to help travellers whose languages are other than English or French complete their E311 card. The leaflet is a six-panel foldout that gives instructions in languages commonly used by interpreters at international airports in Canada. These languages are Italian, Chinese, Polish, Japanese, German, Spanish, Portuguese, Punjabi, Dutch, Korean, and Inuktitut.\nE311 Customs Declaration Card\n3. The main purpose of the E311 card is to improve traveller processing at international airports in Canada while maintaining an acceptable level of enforcement.\n4. Airline attendants hand out an E311 card to each passenger or head of a family on board transborder or international airline carriers en route to Canada. The card can be completed by up to four family members living at the same address. An announcement on the aircraft's public address system advises travellers to complete their declaration cards in advance and give them to customs officers on arrival in Canada.\n5. When a traveller presents a completed E311 card at the PIL, the customs officer reviews the information on the card and questions the traveller if clarification is needed.\n6. The customs officer considers the traveller's residential status, the type of goods being imported, as well as the quantity and value of personal exemptions claimed, before either allowing the traveller to leave or referring them to the appropriate secondary examination area for more questioning.\nMultilingual leaflet CE311, Translation of the Customs Declaration Card\n7. The CE311 multilingual leaflet was designed to:\n- (a) help travellers accurately complete their E311 card;\n- (b) improve passenger processing, particularly during peak periods;\n- (c) reduce the number of referrals to Citizenship and Immigration Canada, the CCRA, and the Canadian Food Inspection Agency's secondary examination areas solely for language reasons; and\n- (d) reduce the time flight attendants spend interpreting for travellers completing their E311 cards.\nDistribution\n8. To get a supply of E311 cards or CE311 multilingual leaflets, you should call 1-800-959-2221 (service in English) or 1-800-959-3376 (service in French), or visit the \"Forms and publications\" section on the CCRA's Web site at www.cra.gc.ca .\n9. A supply of E311 cards and CE311 multilingual leaflets is also available at designated airports, for emergency situations only.\n10. Any questions concerning this memorandum should be directed to:\nManager, Provincial/OGD Relations Admissibility Programs Division Operational Policy and Coordination Directorate 14 th floor Sir Richard Scott Building 191 Laurier Avenue West Ottawa ON K1A 0L5 Telephone: (613) 957-1205", + "history": "", + "last_amended": "2012-07-02", + "current_to": "2012-07-02", + "citation": "Memorandum D2-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html" + }, + { + "id": "dmemo-D2-5-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-7", + "marginal_note": "References", + "part": "Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Customs Declaration Card", + "division": "", + "heading": "", + "text": "Issuing office: Admissibility Programs Division Operational Policy and Coordination Directorate Headquarters file: 7824-6 and 7824-8 Legislative references: Section 8 of the Customs Act Subsection 5(3) of the Regulations Respecting the Reporting of Imported Goods Regulations Other references: N/A Superseded memorandum D: D2-5-7, July 15, 2002", + "history": "", + "last_amended": "2012-07-02", + "current_to": "2012-07-02", + "citation": "Memorandum D2-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-7-eng.html" + }, + { + "id": "dmemo-D2-5-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "- Target audience: Commercial air carriers\n- Key content: The Canada Border Services Agency ( CBSA ) requirements and policies for commercial air carriers to follow when providing passenger information. Includes details air carriers must share about travellers on entry, as well as exit information for those leaving Canada.\n- Keywords: Advance Passenger Information ( API ), Passenger Name Record ( PNR ), Air Exit ( AE ) information, prescribed traveller information, traveller processing, risk assessment\nOn this page Updates made to this memorandum Guidelines Appendix A: Passenger name record information Appendix B: Crew or passenger for data provision purposes References Contact us", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this memorandum\n- Guidelines\n- Appendix A: Passenger name record information\n- Appendix B: Crew or passenger for data provision purposes\n- References\n- Contact us", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "Updates made to this D-memorandum", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to provide more precise policy direction to commercial air carriers.", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Overview\n1. Under Canadian law, all commercial air carriers are required to provide the CBSA with prescribed information relating to all persons on board or expected to be onboard a commercial conveyance travelling to or departing from Canada. Prescribed information is to be provided prior to, and at, the time of departure from the last point of embarkation of persons before the conveyance arrives in or departs Canada, despite the final destination or transit port.\nCBSA uses this information to:\n- perform a risk assessment of passengers and crew while en route to Canada, or in the case of outbound flights, prior to their departure from Canada\n- validate, prior to departure, that all incoming air travellers hold a valid prescribed document to enter Canada or are exempt from that requirement, and that they are not considered to be prescribed persons\nFailure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty ( AMP ).\n2. Subsection 93(1) and section 107.1 of the Customs Act gives the Minister of Public Safety the authority to require certain persons to provide information to the CBSA. This authority is delegated to specified officials of the CBSA. The information to be provided and the conditions relating to the provision are set out: for 93(1) in the Exit Information Regulations ( EIR ); and for 107.1 in the Passenger Information (Customs) Regulations ( PICR ).\n3. An officer of the CBSA also has the authority to require the provision of the prescribed information under subparagraph 148(1)(d) of the Immigration and Refugee Protection Act ( IRPA ). Section 269 of the Immigration and Refugee Protection Regulations ( IRPR ) sets out the persons who are required to provide the information, the information to be provided and the conditions for the provision of the information.\n4. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 Standards and Recommended Practices ( SARP s) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.\nAccountability for provision\n5. For inbound flights, all commercial air carriers must provide the prescribed information. As the prescribed information is the same under both acts, one transmission of the prescribed information satisfies both obligations notwithstanding further transmissions to provide required updates.\nThe CBSA currently only collects API and PNR in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail, or marine) to provide the prescribed information.\n6. For outbound flights, the CBSA also requires all commercial air carriers to provide the prescribed information. PNR data is not required for outbound flights and will be rejected.\nExit information is only collected in the air mode. Therefore, the CBSA does not require commercial carriers in other travel modes (for example, land, rail or marine) to provide the prescribed information.\n7. In accordance with established best practices set out in the World Customs Organization's Guidelines on API and the ICAO's Guidelines on PNR data, the CBSA holds the operating commercial air carrier of each flight responsible for the provision of all the prescribed information.\n8. The CBSA expects the commercial air carrier operating flights inbound to, or outbound from, Canada to work with relevant industry partners to ensure that all of the prescribed information is provided within the prescribed timeframes and in the prescribed manner.\nCommercial air carrier\n9. The terms \"commercial carrier\" and \"commercial transporter\" are defined in the PICR, EIR and the IRPR, respectively. As the definitions are functionally identical, and given that this document refers specifically to air travel, the term \"commercial air carrier\" is used throughout this document in place of both terms.\n10. A commercial air carrier is an operator of a commercial aircraft. A commercial aircraft is an aircraft, regardless of size, which is used in the commercial transportation of persons or goods, where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada (inbound flight)\n- from a place outside Canada (inbound flight) in transit through Canada to another place outside Canada (outbound flight)\n- from a place inside Canada to another place outside Canada (outbound flight)\n11. Examples of commercial air carriers include operators of a scheduled air service, scheduled and unscheduled charters, air taxi and air commuter operations, and air cargo flights.\n12. For greater certainty, the CBSA requires all commercial air carriers, including regional and local trans-border operators, to provide the prescribed information in the prescribed time and manner. This requirement applies regardless of the number of persons on board or the frequency of a commercial air carrier's operations. Commercial air carriers are expected to provide the prescribed information for flights even if no commercial passengers or goods are on board (for example, \"ferry flights,\" which include both service and repositioning flights).\n13. Commercial air carriers transporting foreign nationals for the purpose of transiting through Canada are required to provide the prescribed information to the CBSA, including commercial air carriers who are participants of the Transit Without Visa ( TWOV ) and China Transit Program ( CTP ).\n14. Operators of aircraft which do not fall within the above definition of \"commercial aircraft\" are not currently required to provide the prescribed information. Examples of non-commercial aircraft include those used for personal transportation or corporate/business aircraft, where there was no exchange of money for transportation. General Aviation is addressed in greater detail in Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n15. For commercial air carriers who operate both non-commercial and commercial flights, it is the specific circumstances of the flight, not the ownership of the aircraft, which determines if there is an obligation to provide the prescribed information to the CBSA. For the purposes of the API/PNR, Interactive API ( IAPI ) and AE programs, a flight is considered \"commercial\" if payment has been exchanged for transportation of persons or goods or the aircraft is being moved for service or repositioned for a subsequent commercial flight.\nNote: For greater clarity, this is not equivalent to the commonly known United States regulations \" General Operations (Part 91 ).\"\n16. A state directly operating a flight (for example, a military flight) is not required to provide the prescribed information. However, where a state has paid for a commercial charter flight, the commercial charter carrier is required to provide the information. Commercial charter carriers should work with their state clients to ensure that the prescribed information is provided to the CBSA.\n17. For greater clarity, in situations where the military is directly involved in the operation of a flight, for example, a civilian crew operating a military aircraft to Canada with a military call sign, the CBSA would still consider it to be a military flight and there would be no requirement to provide the prescribed information to the CBSA, unless requested to do so by the CBSA under exceptional circumstances.\nExceptional circumstances/occurrences\n18. In certain exceptional situations, the CBSA may not require the provision of prescribed information. These situations include:\n- diversions to Canada due to emergencies or weather, as well as the resulting flights from Canada\n- flights transiting through or stopping in Canada for the sole purpose of refuelling where: passengers are in possession of the documents required in order to enter the United States and their flight is bound for that country passengers were lawfully admitted to the United States and their flight originated in that country\nThe CBSA will not assess any administrative monetary penalties regarding the non-provision of API, PNR or AE data for such flights; however, it is required that an Occurrence/System Outage Report is filed with the CBSA.\n19. To avoid undue delays for flights undertaken for the sole purpose of emergency assistance, the CBSA requires that the commercial air carrier only provide the prescribed information in their possession prior to departure. Emergency assistance flights include:\n- emergency medevac flights transporting a patient where the patient's life is in imminent danger and medical intervention is urgently required\n- flights carrying emergency response or disaster relief personnel, such as firefighters, for the purpose of combatting severe wildfires\n20. In the case of emergency assistance flights, should all the prescribed information not be available at the prescribed times, the commercial air carrier must complete an Occurrence/System Outage Report and provide the missing information as soon as it is available, if possible. If these conditions are met, the CBSA will not assess any administrative monetary penalties for the late provision of API, PNR or AE data for these flights.\nPrescribed information\n21. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information, as described in paragraphs 5(a) to (d) of the PICR and in paragraphs 269(1)(a) to (d) of the IRPR. The prescribed information, to be provided about each person on board or expected to be on board the conveyance includes the following:\n- their surname, first name and any middle names, their date of birth, their citizenship or nationality, and their gender\n- the type and number of each passport or other travel document that identifies them and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- the unique passenger reference assigned to them, if any, by the person who is required to provide information, or in the case of a crew member who has not been assigned one, notice of their status as a crew member\nThis prescribed information is commonly referred to by the international commercial airline industry as API data. Further guidance regarding the submission of API elements that are currently accepted and processed by the CBSA's programs is published in the CBSA's Carrier Messaging Requirements ( CMR ) document, which is provided to commercial air carriers upon registering with the program and updated versions are made available on an annual basis.\n22. For inbound flights, the law requires commercial air carriers to collect and provide specific prescribed information as it relates to the traveller's conveyance, as described in paragraphs 5(f) of the PICR and paragraphs 269(1)(f) of the IRPR. The information includes:\n- the date and time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada\n- the last point of embarkation of persons before the conveyance arrives in Canada\n- the date and time of arrival of the conveyance at the first point of disembarkation of persons in Canada\n- the first point of disembarkation of persons in Canada\n- the flight code identifying the commercial transporter and the flight number\n23. For outbound flights, the law requires commercial air carriers to collect and provide specific prescribed information before departure from Canada, as described in subsection 93(1) of the Customs Act and paragraph 11(1) of the EIR. The prescribed information to be provided about each person on board or expected to be on board the conveyance includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality, and the sex of each person expected to be on board the conveyance\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- the unique passenger reference of each person, other than a crew member, expected to be on board the conveyance\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\nFurther guidance regarding the submission of Air Exit information can be found in the CBSA's CMR document.\n24. Additionally, for inbound flights, pursuant to paragraph 5(e) of the PICR and paragraph 269(1)(e) of the IRPR, the law requires a commercial air carrier to provide any information collected about each person on board or expected to be on board an inbound flight that is in its reservation systems or that of its agent. This information is commonly called PNR data by the international commercial airline industry, and may include information aggregated from various sources (for example, global distribution systems, airline reservation systems, and departure control systems).\n25. For inbound flights, commercial air carriers are only required to provide the PNR elements they have collected for their business purposes that are included in Appendix A .\nFurther guidance regarding the PNR elements that are currently processed by the CBSA's program is published in the CMR document.\n26. The prescribed information must be provided for every person whom a commercial air carrier expects to carry and/or is carrying to or from Canada. This includes fare-paying passengers, non-fare paying passengers, all crew whether on-duty or off-duty (for example, dead-heading or relief pilots), and any other person who is on board or expected to be on board the aircraft when it departs for or from Canada.\n27. For inbound flights, pursuant to paragraph 5(f) of the PICR and paragraph 269(1)(f) of the IRPR, commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct and matches for both API and PNR. Inaccuracies in flight number, arrival times, or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 8 of the PICR and subsection 269(6) of the IRPR. The CBSA does not expect commercial air carriers to update scheduled departure times.\n28. For outbound flights, as described in subsection 93(1) of the Customs Act , commercial air carriers are also required to provide prescribed information detailing the commercial air carrier's flight information. It is critically important that this prescribed contextual information is correct. Inaccuracies in flight number or ports of departure and arrival can cause the information to be processed incorrectly by the CBSA's systems. The CBSA expects commercial air carriers to update or correct this information without delay if they become aware that it is incomplete or inaccurate, as per section 13 of the EIR. The CBSA does not expect commercial air carriers to update scheduled departure times.\nAdditional traveller information for inbound flights\n29. For inbound flights, certain secondary document information may be required by the CBSA in order to determine if a traveller is exempt from electronic travel authorization ( eTA ) or visa requirements. As this information allows the CBSA to provide commercial air carriers with board/ no-board messages that more accurately reflect the circumstances of a traveller, the CBSA recommends that commercial air carrier systems include a mechanism that allows them to accept and process more than one document for each traveller. For example, commercial air carriers should be able to provide Canadian Permanent Resident card information to the CBSA as a secondary document, as required.\n30. Commercial air carriers that are unable to provide secondary document information in the manner requested may contact the CBSA's Air Carrier Support Centre ( ACSC ) for assistance in determining the traveller's Interactive API board/ no-board eligibility (for the CBSA Immigration result).\nTimeframes\n31. For inbound flights, pursuant to paragraph 7(1) of the PICR and paragraph 269(3)(a) and (b) of the IRPR, commercial air carriers are required to provide the prescribed API information to the CBSA at the following intervals.\nFor passengers No later than the time of check-in For crew members No later than one hour before the time of departure to Canada\n32. For inbound flights, pursuant to paragraph 7(2) of the PICR and paragraph 269(4) of the IRPR, commercial air carriers are required to provide the prescribed PNR information at the time of departure of the flight from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required. The CBSA discourages commercial air carriers from providing the prescribed PNR information before the time of departure due to the risk of last minute changes which may result in inaccuracy of the information provided.\n33. For inbound flights, pursuant to paragraph 7(3) of the PICR and paragraph 269(5) of the IRPR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure to identify the unique passenger reference numbers and PNR locator (if collected) of the passengers who are actually on board the inbound flight.\nNote: \"Time of departure\" is defined as the time of take-off from the last point of embarkation of persons before the conveyance arrives in Canada.\n34. For outbound flights, pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed information to the CBSA for flights from Canada at the following intervals:\n- beginning 72 hours before the scheduled time of departure up to check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member, expected to be on board the conveyance\n- one hour before the scheduled time of departure, if the information relates to a crew member expected to be on board the conveyance\n35. For outbound flights, pursuant to paragraph 11(3) of the EIR, commercial air carriers are required to provide a \" close-out \" message to the CBSA no later than 30 minutes after the time of departure from Canada to identify the unique passenger reference numbers of the passengers who are actually on board the outbound flight.\n36. In certain circumstances, commercial air carriers will be required to provide the CBSA with updates to the status of a flight or changes related to a passenger's reservation. These circumstances include:\nInbound or outbound flights Instances where an inbound or outbound flight has been cancelled, but the commercial air carrier has previously provided the CBSA with information for a specific flight Inbound flights only Instances where one or more, but not all, of the passengers within a reservation has cancelled their itinerary to Canada Instances where an entire reservation is cancelled\nNote: Commercial air carriers should only provide cancelled reservation messages or reduction in party messages to the CBSA in the circumstances outlined above. Other changes to the reservation details for a traveller (for example, an upgraded seat) must be provided within an updated API and/or PNR message provided to the CBSA at the time of departure.\nNote: If a commercial air carrier has provided the CBSA with notification of a cancelled flight, cancelled reservation or cancellation of some passengers within a reservation and the flight and/or passenger reservation is reinstated, a full data submission of API and PNR (if PNR is collected) must be provided to the CBSA. Specific technical requirements for this process are detailed in the CMR.\n37. For multi-leg or progressive flights, the CBSA recognizes that commercial air carriers may provide API for all inbound travellers expected to be on board the aircraft at their point of check-in . In these cases, the flight information must include the last foreign airport before arrival in Canada and the first airport of disembarkation in Canada, and must match the departure and arrival ports provided for all API and PNR submissions for the same flight. For progressive flights transiting Canada, the inbound and outbound flight legs require separate submissions.\nMessage format and transmission\n38. Commercial air carriers and their industry partners can establish a direct connection with the CBSA's data acquisition system.\n39. Alternatively, commercial air carriers and their industry partners may choose to use the CBSA's secure internet website, the Internet API Gateway ( IAG ). The IAG allows the provision of the prescribed information through a file upload or by using Interactive Data Entry ( IDE ) functionality.\n40. The CBSA will also accept submissions of prescribed API and AE data via email as long as it meets the CBSA's technical parameters for provision. Due to privacy concerns, PNR data cannot be accepted through email.\nNote: Any entity sending data to the CBSA must refer to the Personal Information Protection and Electronic Documents Act (PIPEDA) to determine its responsibilities regarding security for the transmission of personal data.\n41. Technical parameters for provision of the prescribed information through direct connection, the IAG or via email are described in the CMR. The CMR is provided on request by emailing the CBSA's API/PNR Program Support (APPS) team.\n42. The CMR also details the CBSA's requirements for message content and formatting. The CBSA supports the industry-standard UN/EDIFACT (PAXLST) , PNRGOV EDIFACT and CUSRES message formats, as well as CBSA-specific ones including the CBSA XML and the Comma-Separated Variable ( CSV ) formats. While the CBSA API formats (such as UN/EDIFACT PAXLST ) allows the commercial air carrier to provide PNR elements within a passenger API submission, the CBSA mandates that the passenger's DCS/PNR data elements must also be provided within the allowed PNR formats ( PNRGOV EDIFACT or CBSA XML).\n43. The CBSA does not accept non-electronic transfers (for example, faxes) of the prescribed information.\n44. Commercial air carriers and their industry partners may make arrangements with a service provider to provide the information on their behalf. Should the commercial air carrier decide to make use of a service provider, it is important to note that the obligation remains with the commercial air carrier to ensure that the information submitted complies with all the CBSA regulatory requirements. The CBSA maintains a list of service providers certified with the agency for API and/or PNR data transmission, which is available upon request. The CBSA will also certify any new service provider identified and authorized by the commercial air carrier that registers with the CBSA and completes certification testing.\nInteractive API process: Automated board/ no-board message\n45. While the CBSA requires that API or Air Exit data be provided for all passengers and crew on board or expected to be on board an inbound flight to Canada or an outbound flight from Canada, a board/ no-board message will only be sent for passengers.\n46. For inbound flights, upon receipt of API data for each passenger, CBSA systems will run automatic queries to determine if the passenger requires and possesses a document prescribed under IRPA or if they are exempt from that requirement. Based on this initial validation process, the CBSA will provide commercial air carriers with the CBSA Immigration result via an automated board/ no-board message. For outbound flights, CBSA systems will issue a default board (Z) for the CBSA Immigration result.\n47. The CBSA is providing an automated board/ no-board message to the commercial air carrier, who is ultimately responsible for making the determination on whether or not to board the passenger (as it relates to the CBSA Immigration result).\n48. Crew members on an aircraft are exempt from IAPI processing. A crew member is a person who is employed on an aircraft to perform duties during a flight related to the operation of the aircraft or the provision of services to passengers or to other members of the crew. Crew travelling to work on another flight (unless identified as passengers), regardless of whether they are carried by their carrier of employment, are also exempt from the IAPI process provided that they are identified as crew members in the message submission.\n49. In-flight security officers, in-flight mechanics, and any other person who is on board the aircraft for a purpose other than to perform duties that relate to the operation of the aircraft or to provide services to passengers or members of the crew are not crew members and are not exempt from the IAPI process described in paragraph 46. Refer to Appendix B for common positions onboard a flight and whether they are considered crew or passengers according to IRPR for IAPI purposes.\nNote: While board/ no-board messages containing CBSA Immigration results will not be sent for any travellers identified as \"crew,\" it is imperative that the carrier ensure that all travellers on board a flight to Canada hold a prescribed document to enter Canada or are exempt from that requirement in order to avoid any potential administration fees.\nNote: Specific crew-related exemptions to the eTA and visa document requirements are detailed in paragraphs 7.1(3)(d) and 190(3)(a) of the IRPR. The process for submitting the required data in these circumstances is detailed in the CMR and the CBSA Standard Operating Procedures ( SOP s) for Commercial Air Carriers.\n50. It is imperative that the CBSA have complete and accurate API information regarding travellers, both passengers and crew, as that information may impact the processing of that traveller by both the CBSA and the commercial air carrier. Technical specifications and timeframes for updating information are outlined in the CMR.\nIAPI process: Unsolicited board/ no-board message for inbound flights\n51. On occasion, based upon a further review of a passenger's information, the CBSA may provide commercial air carriers with a subsequent, manually generated \"unsolicited board or no-board \" message to override a previous CBSA Immigration result. It should be noted that this process does not apply to outbound flights.\n52. Although a passenger may obtain an automated board result, as outlined in paragraph 46, the CBSA conducts further queries to determine if the passenger has an enforced removal order and/or if the passenger is the subject of a declaration under the Minister of Immigration, Refugees and Citizenship Canada's Negative Discretion Authority ( NDA ) per section 22.1 of the IRPA.\n- A traveller who is the subject of an enforced removal order may require an Authorization to Return to Canada ( ARC ) in order to be admissible to Canada. For more information on removal orders, refer to Authorization to return to Canada .\n- Negative Discretion refers to a foreign national who may not become a temporary resident in Canada as the Minister of IRCC is of the opinion that, due to public policy considerations, the individual should not be granted entry. The Ministerial authority is exercised via a declaration under the IRPA (subsection 22.1) for a period not to exceed 36 months. For more information on the NDA, refer to Guidelines for the Negative Discretion Authority .\n53. Transporters have an obligation not to carry improperly documented or prescribed persons to Canada. Consequently, in certain instances, an administration fee may be assessed against the commercial air carrier. Further information may be found in the CBSA's Guide for Transporters .\n54. In general, an unsolicited board/ no-board message with an updated CBSA Immigration result may be sent to the commercial air carrier no later than 30 minutes prior to the flight's scheduled time of departure to Canada.\n55. In exceptional circumstances as determined by the CBSA (such as potential threats to public safety), the unsolicited board/ no-board messages with an updated CBSA Immigration result may be issued at any time prior to departure.\n56. Commercial air carriers may also choose to send an electronic acknowledgement to the unsolicited board/ no-board message upon receipt of the unsolicited board/ no-board message with an updated CBSA Immigration result, if their system functionality permits.\nSystem outages and changes\n57. Operating commercial air carriers, or their industry partners, who are planning system changes that might affect their information processing or transmission systems, are expected to notify the CBSA at least six months before the changes are implemented . The CBSA will work with the carrier and their partners to ensure that there is no interruption in the provision of the prescribed information. System changes do not relieve the commercial air carrier of the obligation to provide the prescribed information. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\n58. Operating commercial air carriers are strongly encouraged to have a secondary method of transmission for the provision of the prescribed information in the case of a primary transmission outage. A system outage experienced by the commercial air carrier, the CBSA or otherwise does not relieve the commercial air carrier of their obligation to provide the prescribed information. The CBSA's Outage procedures are contained in the CBSA SOP for Commercial Air Carriers. The SOP is provided on request by the CBSA's APPS team.\n59. The CBSA also expects operating commercial air carriers to provide corrected information where there is a change to contextual information (for example, time of arrival or departure ) due to a system outage.\nNew commercial air carriers\n60. Operating commercial air carriers who intend to commence service to Canada will need to:\n- Ensure that they obtain the proper licenses and certifications required for flying to Canada before they commence inbound and/or outbound operations. For further information, carriers should contact the Canadian Transportation Agency ( CTA ) and Transport Canada ( TC ).\n- Contact the CBSA at least six months before commencing flights in order to establish and test their arrangement for the provision of the prescribed information. New commercial air carriers are required to provide the prescribed information on their first arrival; no exception or phase-in period exists. Failure to provide the prescribed information within the prescribed time and in the prescribed manner may result in the assessment of an Administrative Monetary Penalty.\nNotice to travellers\n61. The CBSA encourages commercial air carriers to inform their clients and personnel about the provision of prescribed information to the CBSA and about the CBSA's programs. Legislation in place in other jurisdictions may require commercial air carriers to provide notice to travellers when the commercial air carrier provides information to the CBSA. The CBSA recommends that a notice to travellers contains the following.\nThe CBSA is authorized to collect advance arrival information (under subsection 107.1(1) of the Customs Act and paragraph 148(1)(d) of the IRPA), as well as advance departure information and exit records (section 93 of the Customs Act and section 11 of the EIR). For travellers coming to Canada, these persons may be subject to investigation, and may undergo closer questioning or examination upon arrival. The CBSA also uses the prescribed information to validate, prior to departure, that all incoming air travellers hold a prescribed document to enter Canada or are exempt from that requirement, or are a prescribed person. For departing travellers, the CBSA will use advance exit information only to better identify high-risk persons and goods that depart, or intend to depart, Canada. CBSA entry and exit records may be shared with other government departments for immigration, social benefits or law enforcement purposes. All travellers may request a copy of the prescribed entry and exit information provided about them by making a request in writing to the CBSA. Any traveller who believes that the prescribed information provided about them was incorrect may make a request in writing to the CBSA to have the information corrected. Any traveller may complain in writing to the CBSA if they believe that the CBSA has unfairly refused to provide access to the prescribed information provided about them, has not corrected the prescribed information provided about them, or has otherwise incorrectly handled the prescribed information provided about them. Travellers can obtain more information by consulting Advance Passenger Information / Passenger Name Record Data and Entry and exit information .\n62. The CBSA recommends that any travel notice be incorporated into websites or other documentation in a manner that would ensure that travellers researching or making reservations for flights to or from Canada are aware of the CBSA's API/PNR, IAPI and Air Exit programs.\nReporting for CBSA inspection\n63. The requirement to provide the prescribed information does not relieve commercial air carriers of their presentation and reporting obligations upon arrival in Canada, as per the Presentation of Persons (2003) Regulations . Procedures for access to airports may be found in Memorandum D2-5-1 : Charter Access to Airports .\nPenalty information\n64. Commercial air carriers who fail to comply with the requirement to provide the prescribed information in the prescribed manner and in the prescribed timeframes are subject to administrative monetary penalties under the Customs Act . The penalty is assessed on a per-flight basis.\n65. Non-compliance occurs when a commercial air carrier fails to provide information as stipulated in the PICR or EIR, for persons (passengers and crew) on board a conveyance within the prescribed timeframes.\n66. The CBSA considers that the prescribed information has been provided if the information is complete, accurate, timely and readable (that is, provided in an approved format that can be processed by the CBSA's systems as per the requirements detailed within the CMR).\nNote: For example, a commercial air carrier may be subject to an Administrative Monetary Penalty should components of the prescribed information in the API message be altered for the sole purpose of facilitating a board result for the CBSA immigration result within a board/ no-board message.\n67. Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System describes how the CBSA enforces compliance with the Customs Act and related regulations. The details of the administrative monetary penalties related to the provision of the prescribed information are published in the CBSA's Master Penalty Document .\n68. Commercial air carriers should monitor all messages from the CBSA. Failure to receive an acknowledgment (such as the receipt for an error message) or a board/ no-board message, is indicative of a problem with the data transmission or the quality of the data.\n69. The penalties described within this memorandum are separate from the administration fees which may be levied on commercial air carriers related to the carriage of certain categories of inadmissible foreign nationals to Canada. Administration fees are based on the IRPA and the IRPR and are described in greater detail in the CBSA's Guide for Transporters .", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "Appendix A: Passenger name record information", + "part": "", + "division": "", + "heading": "", + "text": "This section describes each data element collected.\nPassenger Name Record locator code File locator number Booking reference Reservation tracking number Date of reservation The date the reservation (booking) was created with the commercial air carrier, travel agency, and/or travel agent. Dates of intended travel The entire itinerary, including all ticketed, reserved and travelled dates and departure and arrival points for all flight segments related to the passenger. Passenger name Surname, first name, middle name or initial. Other names on PNR Additional passenger names that are affiliated with the main passenger name on the reservation list. For example, if a family makes a reservation, all members should be included on the same Passenger Name Record. All forms of payment information Cash, cheque, government travel request ( GTR ) or a credit card or another ticket including non-revenue payment (for example, frequent flyer points rewards). Billing address Information related to the billing and delivery addresses where this information (for example, invoice) will be sent. The delivery address is the address where any travel documents (for example, itinerary) will be sent. This could include electronic addresses (email). Contact telephone numbers All telephone numbers listed within the PNR. All travel itinerary for specific PNR Alternate routing unknown ( ARNK segments) Segments Airport Code(s) such as connectors – all inbound, outbound and onward connection details, cancelled segments, layover days, flown segments, flight information, flight departure date, board point, arrival port, open segments, original point of embarkation, destination city, itinerary cities and place of ticket purchase, non-air segments Layout data such as duration and location Frequent flyer information All frequent flyer information collected (for example, frequent flyer number). Travel agency Travel agency IATA number. Agent pseudo city codes as defined by the corresponding reservation system. This code uniquely identifies the agency within the reservation system. Pseudo city is a simulated code to identify or map an airport to a city. Travel agent Name and contact details. Split/divided PNR information Should be considered the same as regular PNR, except there would be more historical data covering all the previous related PNRs. Ticketing information Exchange ticket Conjunction ticket Re-issued ticket E-ticket information Open ended ticket One-way ticket Special traveling considerations such as employee pass, buddy pass and parental passes Date of ticket issue/purchase, selling class of travel, issue city, ticket number, ticket issue city, Automated Fare Quote ( ATFQ ) fields Ticket number The unique combination of number or letter assigned to each individual ticket. Automatically generated when a new ticket is created. Seat number The seat number or location, or a cabin number or location, assigned to the passenger by the carrier at check-in or upon boarding the conveyance (booked and flown). Date of ticket issuance PNR creation date Booking date Reservation date Departure date Arrival date PNR first travel date PNR last modification date First intended travel date Date of first arrival No show information Industry term referring to a traveller who made a reservation but did not check-in . Go show information Passengers who do not make a reservation and can be accommodated on the flight. Bag tag numbers (baggage information) Number of bags Bag tag number(s) Bag weight(s) All pooled baggage information, head of pool, number of bags in pool, bag carrier code, bag status Bag destination/ off-load point Seat information Class of service Seat assignment Seating preference One-way tickets Ticket purchased is one-way only. Any collected Advance Passenger Information Passenger name (surname, first name, middle name or initial) Date of birth Gender Citizenship All travel document: type(s) number(s) (for example, passport or visa number) countries of issuance Standby Passenger status, for example, waiting for seat availability Departure Control System ( DCS ). Check-in information Check-in : security number agent identification time status order Boarding: number indicator Confirmation status", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "Appendix B: Crew or passenger for data provision purposes", + "part": "", + "division": "", + "heading": "", + "text": "Employed position on flight considered \"Crew\" as per IRPR\n- Pilot\n- Pilot in training (not fully licensed)\n- Flight Attendant\n- Medical Staff (attending to a patient)\n- Dead-head Pilot\nEmployed position on flight considered \"Passenger\" as per IRPR\n- In-flight Mechanic\n- In-flight Security Officer\n- Loadmaster / Cargo Handler / Ground Engineer\n- Veterinarian (attending to live cargo)\n- Security / Cargo Escort\nNote: A person is listed as crew if they are working on the current flight or are travelling to join and work on another flight (even if it's for a different commercial air carrier).", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-11-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-11", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nLegislative and regulatory references\n- Customs Act\n- Passenger Information (Customs) Regulations\n- Presentation of Persons (2003) Regulations\n- Immigration and Refugee Protection Act\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nOther references\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Guide for Transporters\n- CBSA Standard Operating Procedures for Commercial Air Carriers (available upon request)\n- CBSA Carrier Messaging Requirements document (available upon request)\nSuperseded memorandum\nD2-5-11 dated December 20, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", + "history": "", + "last_amended": "2025-04-14", + "current_to": "2025-04-14", + "citation": "Memorandum D2-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-11-eng.html" + }, + { + "id": "dmemo-D2-5-12-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-12", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-06-25", + "current_to": "2025-06-25", + "citation": "Memorandum D2-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html" + }, + { + "id": "dmemo-D2-5-12-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-12", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to amend the definition of AOE/15 and include definitions for charter services, scheduled flights, unscheduled flights, and medical evacuation flights (MEDEVAC).", + "history": "", + "last_amended": "2025-06-25", + "current_to": "2025-06-25", + "citation": "Memorandum D2-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html" + }, + { + "id": "dmemo-D2-5-12-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-12", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. For the purposes of this memorandum, the following definitions apply:\nAirport of entry (AOE) : an authorized airport of entry for clearance of all classes of aircraft (travellers and cargo).\nAOE /15 : an airport used solely for clearing persons arriving by general aviation aircraft (private or company) where the flights are unscheduled and the number of non-paying travellers on each flight does not exceed 15 (including the crew). Operators of these flights must obtain CBSA approval by contacting the CBSA 's Telephone Reporting Center to enter or return to Canada, and they must land at an approved AOE during CBSA hours of business.\nBoat operator/master: the person in charge of a marine pleasure craft, who is responsible for presenting him/herself, the crew, and passengers and reporting their goods.\nCANPASS only airport (AOE/CAN) : Authorized CBSA airport of entry solely for those individuals and aircraft enrolled as participants in the CANPASS Private Aircraft or CANPASS Corporate Aircraft programs.\nCharter service: the transportation of passengers by aircraft pursuant to a contract under which a person, other than the air carrier that operates the air service, reserves and pays for a block of seats of an aircraft for the person’s use.\nFixed base operator (FBO): an authorized provider of services to general aviation aircraft, business aviation and operators at sites located at or adjacent to an airport. FBOs fall under the designation of the nearest airport of entry and are listed in the Telephone Reporting Centre System as an alternate reporting site.\nGeneral aviation: a private or company-owned or leased aircraft, which do not carry passengers who have paid for passage or goods for remuneration.\nBusiness aviation: aircraft that are used for purposes related to the business affairs of a person or entity, where no person on board has paid for passage, and does not include private passages, personal trips and flights carrying family members or friends.\nNEXUS marine site (NEXUS/Marine): an authorized marine port of entry for members of the joint Canada/U.S. NEXUS program only.\nNon-commercial passenger conveyance: a conveyance, other than marine vessel, aircraft and train, that does not carry passengers who have paid for passage.\nPrivate Boat: a marine pleasure craft that is used exclusively for pleasure and that does not carry passengers who have paid for passage or goods for remuneration.\nSnowmobile: a motorized vehicle designed exclusively for winter travel and recreation on snow. For the purposes of telephone reporting, limited to travellers for private and pleasure use and not commercial means.\nScheduled flight: a flight conducted under a published statement of frequency and time of departure and arrival and operated by a commercial air service that directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nUnscheduled flight: a flight which is not a private or corporate aircraft and does not operate as a scheduled flight; however, directly or indirectly sells some or all of its seats to the public on a price per seat basis.\nTelephone reporting: an alternative reporting method that enables individuals to meet the legislative requirements for \"presentation of persons to a Canada Border Services Agency (CBSA) office on arrival in Canada,\" as identified in the section 11 of the Customs Act and section 18 of the Immigration and Refugee Protection Act (IRPA). Also, to meet the legislative requirement for the declaration of goods, as identified in section 12 of the Customs Act .\nTelephone reporting site/land (TRS/L) : an authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard must report by telephone, unless directed otherwise by an officer.\nTelephone reporting site/marine (TRS/M) : a marine port of entry at which private pleasure craft operators must report by telephone, unless directed otherwise by an officer.\nMEDEVAC (medical evacuation flight): a flight, including air ambulance, that is carried out for the purpose of facilitating medical assistance and on which one or more of the following persons or things is transported:\n- medical personnel\n- ill or injured persons\n- human blood products or organs\n- medical supplies", + "history": "", + "last_amended": "2025-06-25", + "current_to": "2025-06-25", + "citation": "Memorandum D2-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html" + }, + { + "id": "dmemo-D2-5-12-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-12", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "2. Telephone reporting for general aviation and private boats resulted from the Canada-United States Accord on Our Shared Border . The accord is designed to promote trade, tourism, and travel, as well as to enhance border security between the two countries. Telephone reporting was expanded by the CBSA to include travellers entering Canada at designated sites by way of other non-commercial conveyances with the creation of the TRS/L site designation in 2022.\nTelephone Reporting Program\n3. Telephone reporting is a voluntary compliance program which benefits both the traveller and the Agency. The Telephone Reporting Program was developed to facilitate traveller reporting and to ensure consistent service delivery in the clearance of persons and goods. A traveller must report by telephone if choosing to report from a designated telephone reporting site, unless directed otherwise by an officer.\n4. Commercial conveyances and aircraft, or those that charge passengers a fee for passage or transport goods for remuneration, are not allowed to utilize this reporting method.\n5. Telephone reporting is permitted for:\n- private boats carrying 29 passengers or less, including the crew\n- private boats entering Canada by water for storage or repair\n- privately owned vessels with crew\n- private or corporate aircraft carrying 15 passengers or less, including the crew\n- empty cargo flights\n- MEDEVAC flights\n- business aviation aircraft carrying 39 passengers or less, including the crew, originating from the U.S. and arriving at these eight airports: Vancouver International Airport Calgary International Airport Edmonton International Airport Winnipeg James Armstrong Richardson International Airport Lester B. Pearson International Airport (Toronto) Macdonald-Cartier International Airport (Ottawa) Pierre Elliot Trudeau International Airport (Montréal) Halifax Stanfield International Airport\n- travellers entering by snowmobile or other non-commercial conveyance reporting from a designated TRS/L site\n6. Telephone reporting is not permitted for:\n- vessels carrying commercial cargo\n- vessels carrying passengers for remuneration\n- cargo vessels\n- chartered vessels, including fishing charters\n- commercial fishing boats\n- cruise ships (all categories)\n- ferries\n- tugs and barges\n- tour boats\n- regularly scheduled airline flights\n- private boats carrying more than 29 passengers, including the crew\n- military flights\n- aircraft carrying commercial cargo other than commercial goods carried by passengers on board\n- aircraft carrying more than 15 passengers, including the crew\n- commercial or chartered snowmobiles, or other commercial passenger conveyances\n- paid guided snowmobile or other commercial passenger conveyance tours for any purpose\n7. Business aviation is understood to include aircraft that are used for purposes related to the business affairs of a person or entity and do not include private passages, personal trips and flights carrying family members or friends.\n8. In addition to arriving at one of the eight (8) airports listed above in 5(g), to be eligible for the increased passenger limit from 15 to 39, business flights reporting to the CBSA through the Telephone Reporting Centre (TRC), must have originated in the United States (U.S.). Flights originating outside of the U.S. will not be eligible unless they arrive in Canada via the U.S. and have been cleared by the U.S. Customs and Border Protection prior to their arrival in Canada.\n9. Business flights that carry CANPASS Corporate Aircraft members will be cleared as general aviation passages (as described in paragraphs 10 through 15) if they utilize the increased passenger provision (39 passengers or less). In order to avail themselves of the CANPASS Corporate Aircraft program privileges, flights must not carry more than 15 passengers and crew including, if applicable, up to four persons who are temporarily authorized to travel on a corporate aircraft for a business-related need of the company, and must arrive from the U.S.\nTelephone Reporting for General Aviation\n10. The pilot is required to provide advance notification of arrival and information about all travellers and goods on board the aircraft to the TRC by calling 1-888-226-7277 a minimum two (2) hours, but no more than 48 hours, before arrival into Canada. If the 1-888 service is not available, the pilot must call the direct business number of the TRC ; however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n11. The pilot must advise the TRC of the estimated time of arrival (ETA), the aircraft license/registration number and the flight's destination and landing site in Canada (must be an AOE or an FBO ). Also, the pilot must provide the following information for each traveller:\n- full name, date of birth, citizenship, travel document, travel document number and residency for all persons on board (including crew)\n- purpose of trip and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- all goods being imported, including food, plants, animals and related products; including firearms, firearm parts, ammunition, and weapons\n- all currency and monetary instruments totaling CAN$10 000 or more\n- all repairs or modifications made to goods (including the aircraft) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the aircraft Note: The pilot must advise the TRC of any updates to the original ETA , destination or changes to traveller information before arriving in Canada.\n12. All travellers aboard must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the traveller as proof of payment.\n13. Immediately upon landing in Canada, the pilot must make a second phone call to the TRC at 1-888-226-7277 to report the arrival of the aircraft and receive further instructions. The pilot and all travellers aboard must not leave the aircraft until advised to do so. As proof of report, the pilot will receive a report number either from the TRC or an on-site CBSA officer.\n14. General aviation aircraft must land at an approved AOE during the CBSA 's normal hours of business unless alternate arrangements have been made directly with the local CBSA office . If service is provided outside of normal CBSA hours of business, it is subject to cost-recovery charges.\n15. If, due to weather conditions or other emergency circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nTelephone Reporting for Members of CANPASS Private Aircraft Program\n16. CANPASS Private Aircraft authorization holders must follow the same reporting procedures as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office . In addition, authorization holders may choose to use one of the designated AOE/CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n17. The CBSA services outlined above apply only when all persons aboard the aircraft are members of the CANPASS Private Aircraft program and arriving from the U.S . The pilot must provide CANPASS Private Aircraft membership numbers for all persons on board the aircraft. If a non-authorized person is present aboard the aircraft, procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nTelephone Reporting for Members of CANPASS Corporate Aircraft Program\n18. CANPASS Corporate Aircraft flights are processed in the same manner as outlined in paragraphs 10, 11, 12 and 15 but the aircraft can land at an AOE any time the airport is open, regardless of the hours of business of the local CBSA office , as long as arriving from the U.S . In addition, authorization holders may choose to use one of the designated AOE / CAN landing sites. CANPASS authorization holders will receive the TRC report number at the time of the initial call to the TRC and are not required to make a second phone call to the TRC after landing in Canada. However, they must wait at the reported AOE until their stated ETA has passed.\n19. CANPASS Corporate Aircraft authorization holders can transport up to four persons who do not have an authorization but are travelling on a corporate aircraft for a business-related need of the company. There must be at least one CANPASS Corporate Aircraft authorization holder among the passengers and those who are not authorized must be Canadian or United States citizens, or permanent residents of Canada or the United States who meet the normal requirements for entry into Canada and would otherwise be eligible for CANPASS membership.\n20. The pilot must provide the CANPASS Corporate Aircraft membership number of the company, and for all individual CANPASS Corporate Aircraft members on board the aircraft. If there are more than four non-authorized persons aboard, the CANPASS Corporate Aircraft authorization cannot be used and procedures for processing of general aviation outlined in paragraphs 10 to 15 will apply.\nPilot's Obligations\n21. It is the pilot's obligation to ensure the aircraft lands at an AOE designated for telephone reporting.\n22. If the ETA, point of arrival, or any other information changes, the pilot must provide the updated information to the TRC prior to arrival.\n23. The pilot is also obligated to ensure that all persons on board the aircraft are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n24. The pilot must ensure that no persons leave the aircraft until CBSA approval is obtained either by phone or in person.\n25. The pilot is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\n26. For foreign-owned private and corporate aircraft, the pilot must be familiar with the CBSA's regulations on movements of foreign-owned private and corporate aircraft in Canada temporarily imported by non-residents of Canada. Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents , describes, in paragraph 43, 44, 45 and 46, the restrictions applicable to the operation of foreign-owned aircraft while operating within Canada.\nVerification of Travellers and Conveyances\n27. All general aviation passages into Canada, including those using the CANPASS Private or Corporate Aircraft Program, may be subject to verification by the CBSA. Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nMEDEVAC Flights – Emergency and Non-emergency\n28. Non-emergency MEDEVAC flights, including air ambulances, are subject to standard general aviation requirements as outlined in paragraphs 10 through 15. Non-emergency MEDEVAC flights include transport of a patient from a foreign hospital back to Canada after medical treatment has been received and transport of a patient to a Canadian hospital for non- emergency procedure/treatment.\n29. These specific non-emergency MEDEVAC flights are required to enter Canada via an AOE or AOE/15 within its hours of operations.\n30. As general aviation, all arrangements for CBSA clearance must be done through the CBSA TRC ( 1-888-226-7277 ) at least two (2) hours prior to landing.\n31. Emergency MEDEVAC flights include transport of a patient where the patient's life is in imminent danger and medical intervention is urgently required. In such cases, the two (2) hours minimum advance notification and the requirement to land at a designated AOE are waived. To ensure that urgent medical care is provided to the patient, the aircraft may land at a site as close to the hospital as required, e.g., the hospital helicopter pad.\n32. For emergency MEDEVAC flights, the pilot will note the following:\n- (a) contact the TRC as soon as flight particulars are available to provide minimal information such as: destination, airplane registration number, number of passenger and names of passengers, if available\n- (b) call the TRC at the first opportunity after the aircraft has landed to provide the CBSA with the remaining information and follow any instructions given by the officer\nSpecial Clearance Procedures\n33. On occasion, private aircraft carry foreign heads of state, royalty, ministers, or foreign dignitaries who are entitled to a courtesy clearance . Special clearance procedures are arranged for and authorized in advance of the flight by the Department of Global Affairs Canada and the CBSA International Events section at the CBSA Headquarters in Ottawa and coordinated through the applicable airport. Where travellers scheduled for special clearance are arriving by a private aircraft, the International Events section will notify the TRC in advance once all arrangements for the special clearance of the aircraft have already been made. Special clearances are not handled by the TRC , and in the event the pilot calls the TRC , he or she will be advised that arrangements have already been made for the clearance of the aircraft directly at the AOE . Point of contact: NCCP / PNAC (CBSA/ASFC) CBSA.NCCP-PNAC.ASFC@cbsa-asfc.gc.ca\nCBSA Services at Fixed Base Operators\n34. FBOs are the primary providers of services to general aviation aircraft, business aviation aircraft and operators at sites located at or adjacent to an airport. An FBO may be a private enterprise, municipality or city operated. FBO businesses traditionally offer aircraft refuelling, aircraft parking and tie-down, and access to basic comforts such as restrooms and telephones. Auxiliary services such as car rental, pilot/crew rest lounges, in-flight catering, and hotel reservation/concierge services for both crew and passengers may also be available.\n35. The following types of flights permitted to land at an FBO free of charge during the operating hours of the CBSA are those that are:\n- empty of cargo\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- general aviation (AOE/15), private, or corporate aircraft carrying 15 passengers or less, including the crew\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights\n- military flights\n- business aviation aircraft carrying 39 passengers or less, including the crew only if they arrive at Canada’s eight major airports\n36. The following types of flights permitted to report at an FBO free of charge outside the operating hours of the CBSA but during the operating hours of the airport, are those that are:\n- not permitted to proceed to the main terminal for health, safety, or security reasons or due to an emergency\n- CANPASS Private Aircraft or CANPASS Corporate Aircraft flights and\n- military flights\n37. The CBSA may also provide clearance services at FBOs for flights that are able to arrive at the main terminal but, choose to use an FBO (example, celebrities/sports teams, etc.). Requests of this nature could be accommodated on a cost-recovery basis provided that sufficient CBSA resources are available to provide service. All requests should be submitted to the local CBSA office for consideration.\nNote: Regularly scheduled Commercial passenger flights are not permitted to land at an FBO.\nNew or Expanded Border Clearance Services at Canada Airport’s Fixed Base Operators.\n38. FBOs fall under the designation of the nearest airport of entry and are listed as an alternate reporting site.\n39. The FBO must first obtain the approval from the local airport authority or operator and from the local CBSA office to determine whether they may be eligible for new or expanded border clearance services. The local CBSA office will consider the following when assessing requests for service at an FBO :\n- whether or not the FBO has previously been approved for clearance services by the CBSA and whether or not there were any issues (health and safety, security, compliance, etc.)\n- the type, approximate passenger load and frequency of flights arriving at the FBO\n- proximity and access to the main terminal\n- CBSA resource availability\n- whether service can be provided free of charge or under cost recovery and\n- whether or not the facility meets CBSA standards 24-hour access to a telephone 24-hour unfettered access to the building an indoor area available for examinations in inclement weather a reporting spot identified and marked off on the ramp and an area reserved for CBSA use while BSOs are clearing the flight\n40. All inquiries concerning CBSA requirements for the operation at Fixed Based Operators should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nTelephone Reporting for Private Boats (Pleasure Craft)\n41. Upon arrival at an authorized TRS/M , the boat operator/master must immediately call the TRC at 1-888-226-7277 to report the vessel's arrival to the CBSA. The boat operator/master is the only person permitted to exit the vessel for the purpose of reporting to the CBSA. Passengers aboard the vessel are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The boat operator/master may use their own telecommunication device or may utilize the telephone provided by the TRS/M marina/site operator to call the TRC. This may consist of a cellular telephone or any other telecommunication device.\n42. The boat operator/master must provide the following information on behalf of all persons on board:\n- vessel license or registration number and name (if applicable)\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition, and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the boat\n43. If the 1-888 toll-free service is not available, the boat operator/master must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073.\n44. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n45. The boat operator/master is responsible for ensuring that all persons being transported into Canada on board the private boat are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n46. The boat with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The boat operator/master must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n47. As proof of report, the boat operator/master will receive a report number from the TRC. The boat operator/master shall display the report number on the dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n48. All private boats must dock at an approved TRS/M during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n49. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-888-226-7277 . Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nTelephone Reporting in the Marine Mode for Members of the NEXUS Program\n50. NEXUS program participants may arrive by water at any TRS/M . They may also choose to use one of the NEXUS/Marine sites that are solely for the use of NEXUS program participants. Program participants must dock at an approved TRS/M or NEXUS/Marine site during the normal business hours of the reporting sites unless alternate arrangements have been made with the local CBSA office .\n51. To receive NEXUS program expedited services, the boat operator/master must call the TRC at 1-866-99-NEXUS ( 1-866-996-3987 ) at least 30 minutes, but not more than four (4) hours , before the estimated time of arrival (ETA) in Canada, and provide the information outlined in paragraph 42 of this memorandum for him/herself and all passengers on board. In addition, the boat operator/master is required to provide:\n- ETA\n- name of the planned initial docking site in Canada (must be either a TRS/M or NEXUS/Marine site) and\n- NEXUS program membership number for everyone on board\n52. The boat operator/master shall contact the TRC again prior to the arrival if the ETA changes by more than thirty (30) minutes or there are any changes to the list of passengers, their declarations or the point of arrival. If the toll-free service is unavailable, the boat operator/master must contact the TRC at 905-679-2073.\n53. As proof of report, the TRC will give the boat operator/master a report number. The boat operator/master shall display the report number on dockside of the boat, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n54. If a CBSA officer is not waiting to meet the boat when it arrives at the reported docking site at the reported ETA or actual time of arrival (whichever is later), the boat may then proceed to the final Canadian destination. If requested by an on-site CBSA officer, the boat operator/master shall present the conveyance, along with all goods and persons for examination.\n55. The expedited border clearance services outlined above apply only when all persons on board the boat are NEXUS program participants. If a non-participant is on board, the reporting procedures for private boats outlined in paragraphs 41 to 49 of this memorandum must be followed.\n56. If, due to weather conditions or other emergency circumstances, the boat must dock at a site that is not designated for telephone reporting, the boat operator/master must call the TRC at 1-866-99-NEXUS. Depending on the circumstances, the boat may be cleared by telephone, instructed to wait for a CBSA officer or asked to report to the nearest CBSA or RCMP site at the first opportunity.\nBoat Operator/Master's Obligation\n57. It is the boat operator/master’s obligation to ensure the boat dock at an approved TRS/M, or NEXUS/Marine site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\n58. The boat operator/master is also obligated to ensure that all persons on board the private boat are in possession of all travel documents required by legislation, i.e. passports, visas or other to enter and remain in Canada.\n59. The boat operator/master must ensure that no persons leave the boat until CBSA approval is obtained either by phone or in person. Only the boat operator/master may leave the vessel solely for the purposes of contacting the TRC for clearance.\n60. The boat operator/master is liable for removal of inadmissible passengers and any associated administrative and medical expenses and fees.\nTelephone Reporting for Snowmobiles and other Land Non-Commercial Conveyances\n61. Upon arrival at an authorized TRS/L , the operator must immediately report the conveyance arrival to the CBSA . Depending on the site, the traveller will either call the TRC at 1-888-226-7277 or the telephone number for the responsible CBSA office number provided on the sign The operator is the only person permitted to exit the conveyance for the purpose of reporting to the CBSA . Passengers aboard the conveyance are not allowed to disembark until authorized by the TRC or a CBSA verification officer on site. The operator may use their own telecommunication device or utilize the telephone provided by the TRS/L site operator to call the TRC or responding CBSA site if the site is equipped. This may consist of a cellular telephone or any other telecommunication device.\n62. The conveyance operator must provide the following information on behalf of all persons on board:\n- license plate or registration number of conveyance\n- name of the CBSA designated telephone reporting site\n- full name, date of birth, citizenship, travel document, travel document number, and residency of all persons on board\n- destination, purpose of trip, and length of stay in Canada for each passenger who is a non-resident of Canada\n- length of absence for each passenger who is a returning resident of Canada\n- goods being imported by all persons on board, including food, plants, animals and related products, firearms, firearm parts, ammunition and weapons\n- all currency and/or monetary instruments totalling CAN$10,000 or more\n- all repairs or modifications made to goods (including the boat) while outside Canada (for returning residents of Canada only) and\n- all cannabis or products containing cannabis being brought into Canada, whether imported by the traveller or remaining on the conveyance\n63. If the 1-888 toll-free service is not available, the conveyance operator must call the direct business number of the TRC however, the caller may incur long-distance charges. The direct telephone number for the TRC is 905-679-2073 .\n64. All persons on board must provide information about all goods they are importing to Canada, including firearms, firearm parts, ammunition, weapons, cannabis and/or products containing cannabis and its derivatives, and currency and/or monetary instruments totalling CAN$10,000 or more. If duty and taxes are payable, the TRC officer will obtain a credit card number and expiration date from the person importing the goods, along with the mailing address of the credit card holder. Duty and/or taxes will be charged to the credit card and a receipt will be mailed to the person as proof of payment.\n65. The conveyance operator is responsible for ensuring that all persons being transported into Canada on board the conveyance are in possession of all travel documents required by the legislation, i.e. passports, visas, or other.\n66. The conveyance with all the persons on board shall remain at the point of arrival until otherwise notified by the TRC or a CBSA verification officer. The conveyance operator must present the conveyance, and all goods and persons, for examination if requested by a CBSA officer.\n67. As proof of report, the operator will receive a report number either from the TRC or an on-site CBSA officer. The conveyance operator shall record and, if possible, display the report number on the lower windshield of the conveyance, present this number when requested by a CBSA or an RCMP officer and retain the number as reference for the duration of the trip in Canada.\n68. All non-commercial conveyance operators must arrive at an approved TRS/L during its normal business hours, unless alternate arrangements have been made with the local CBSA office .\n69. If, due to weather conditions or other emergency circumstances, the conveyance has arrived at a place not designated for CBSA reporting, the operator must call the TRC at 1-888-226-7277 , the nearest CBSA office or a Royal Canadian Mounted Police (RCMP) office immediately upon entering Canada. Depending on the circumstances, the conveyance may be cleared by telephone, the operator and travellers may be requested to await the arrival of a CBSA officer, or the operator may be requested to transports the travellers to the nearest TRS/L at the first opportunity.\n70. Use of a Telephone Reporting Site/Land (TRS/L) for those seeking clearance through the TRC are limited to travellers seeking entry by snowmobile or other non-commercial passenger conveyances.\n71. In some areas, snowmobilers entering Canada may report from a marina that is accessible by ice or road in the winter months. These sites must be designated as a Telephone Reporting Site/Land (TRS/L) site to permit snowmobilers to seek telephone clearance. NEXUS program is not applicable for travellers seeking entry at TRS/L sites.\nNon-Commercial Conveyance Operators Obligation\n72. It is the operators’ obligation to ensure the conveyance reports from an approved TRS/L site during its normal business hours unless alternate arrangements have been made with the local CBSA office .\nVerification of Travellers and Conveyances\n73. All travellers reporting by telephone, including those using the NEXUS program, may be subject to verification by the CBSA . Requests for verification may be generated by the ZEUS - Telephone Reporting system or initiated by a CBSA officer.\nRequirements for Telephone Reporting Site/Marine\n74. Marinas interested in obtaining a CBSA designation as a Telephone Reporting Site/Marine (TRS/M) must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested TRS/M - a marine port of entry at which private boat operators may report by telephone NEXUS - an authorized port of entry for members of the joint Canada/ U.S. NEXUS Program only\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n75. For a marina to become a designated CBSA TRS/M and to maintain its designation, the following requirements and conditions must be met (exceptions may apply):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina as a CBSA TRS/M (provided and paid for by the CBSA ).\n- signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) and “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina has limited hours of service\n- provision of unrestricted marina access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting and secure docks that ensure the safety of officers and boaters and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n76. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina owner/operator must immediately advise the CBSA of the change.\n77. In determining the feasibility of granting the request of service, the local CBSA may conduct the following assessments:\n- risk assessment – identifies potential risks that may arise should the change in the requested level of service be implemented\n- financial assessment – uses a Treasury Board approved costing methodology to determine the full costs and financial implications for implementing a service change\n- human resources assessment – examines the human resources impacts associated with implementing a new initiative or a change in service\n- facilities/security assessment – explores all operational and functional aspects of facilities redevelopment for new or enhanced facilities\n- information technology assessment – identifies any new technological requirements resulting from the new or enhanced level of service\n- public environment assessment – examines the impact the change will have on the local community\n- program impact assessment – examines the impact the proposed service delivery change may have on existing programs, services and new initiatives\n78. Local CBSA will work with the Traveller Operations Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a consistent manner, while taking into account regional operation requirements.\n79. All inquiries concerning CBSA requirements for operating a telephone reporting site/marine should be directed to:\nTraveller Operations Division Border Operations Directorate E-mail address: csr-esb@cbsa-asfc.gc.ca\nRequirements for Telephone Reporting Site/Land\n80. Marinas or any other business that is interested in obtaining a CBSA designation as a Telephone Reporting Site/Land (TRS/L) for snowmobilers or other non-commercial passenger conveyances must present the local CBSA office with a business case. The request shall encompass the following information:\n- levels of service being requested: Telephone Reporting Site/Land - An authorized port of entry for persons arriving in Canada aboard a non-commercial passenger conveyance other than a marine vessel, aircraft or train at which persons onboard may report by telephone\n- location where service is being requested\n- contact information (full address, e-mail (if available) and telephone number(s)) of requestor\n- rationale for the request\n- anticipated days, months and hours of operation\n- anticipated annual/seasonal volumes and\n- any other additional information that supports the request\n81. For a marina or other business to become a designated CBSA TRS/L and to maintain its designation, the following requirements and conditions must be met (exceptions may apply, depending on regional requirements):\n- provision of a functional and easily accessible telephone, which can include a cellular telephone/telecommunication solution\n- clear signage identifying the marina or site as a CBSA TRS/L (provided and paid for by the CBSA ) Note: signage specifications are influenced by the size and space availability at the site and are as follows: clearly visible TRC number or the number for the CBSA office that will be processing the calls in close proximity to the phone cross-Border Currency Reporting sign (post or surface mounted) firearms sign (post or surface mounted) “You must stop and report sign”\n- provision of a clear sign listing hours of service (provided and paid for by the owner/operator) if the marina or business has limited hours of service\n- provision of unrestricted marina or business site access to the CBSA verification teams to conduct monitoring and verification functions\n- provision of sufficient lighting, secure docks or site (such as adequate snow clearance) that ensure the safety of officers, snowmobilers, and non-commercial passenger conveyances and\n- provision of a private room/area for the purpose of examinations if requested by an officer\n82. The owner/operator must agree to the above requirements in order to obtain and maintain the marina’s or business site designation status or surrender the designation if those standards are not met. If any of the above requirements are no longer met or if there is a change in ownership, the marina or site owner/operator must immediately advise the CBSA of the change.\n83. All requests for CBSA core services undergo a full environmental assessment which includes analyzing the impact on CBSA regional and national resources, operational impacts, infrastructure facilities requirements, and alignment with CBSA and Government of Canada priorities.\n84. Local CBSA will work with the Traveller Operational Service Delivery Division in Headquarters to initiate an official Core Service Request (CSR). The CSR process was developed to assist the CBSA in identifying and defining factors considered when approving requests for service. This process is a responsive approach to assessing and approving CSRs in a fair, consistent manner, while taking into account regional operation requirements.", + "history": "", + "last_amended": "2025-06-25", + "current_to": "2025-06-25", + "citation": "Memorandum D2-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html" + }, + { + "id": "dmemo-D2-5-12-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-12", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable Legislation\n- Immigration and Refugee Protection Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Reporting of Imported Goods Regulations\n- Immigration and Refugee Protection Regulations\nSuperseded memoranda D\nD2-5-12 dated May 13, 2025\nIssuing Office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", + "history": "", + "last_amended": "2025-06-25", + "current_to": "2025-06-25", + "citation": "Memorandum D2-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-12-eng.html" + }, + { + "id": "dmemo-D2-5-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-13", + "marginal_note": "Legislation", + "part": "", + "division": "", + "heading": "", + "text": "Customs Act", + "history": "", + "last_amended": "2026-04-02", + "current_to": "2026-04-02", + "citation": "Memorandum D2-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html" + }, + { + "id": "dmemo-D2-5-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-13", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "1. A Canadian Airport Authority can operate the ITD Process if it has a written arrangement with the CBSA – the arrangement sets out service level, resource requirements and operational responsibilities.\n2. Any air carrier may offer its passengers the ITD Process at a participating airport if the air carrier provides the domestic connecting flight as a direct service or in partnership with another air carrier.\n3. Travellers using the ITD Process must be travelling to another domestic location after the first point of arrival from an international point of origin on one continuous voyage and not possess a firearm or live animal (unless a service animal).\n4. Airport Authorities are reminded that there are Transport Canada requirements related to the security screening of ITD travellers who may benefit from Transport Canada’s One Stop Security initiative at airports authorized to support this initiative.\nDesign requirements\n5. The CBSA may enter into an arrangement with an Airport Authority for the ITD Process if the Airport Authority:\n- has an information system to manage travellers using the ITD Process and must provide the CBSA with traveller information and their checked baggage;\n- in accordance with the CBSA’s specifications, has a secure baggage inspection area (SBIA) and waiting area for travellers using the ITD Process. An SBIA and waiting area are not required if the Airport Authority restricts flights to only those that are recognized by Transport Canada’s One Stop Security initiative;\n- ensures that when required by the CBSA the baggage of travellers using the ITD Process is delivered to the CBSA baggage hall, customs secondary or secure baggage inspection area;\n- ensures the proper flow of travellers using the ITD Process through to exit or other areas in the CBSA hall, including CBSA secondary or the ITD Process passenger waiting area; and\n- has a closed circuit television system that allows the CBSA to remotely monitor the ITD Process.\nOperational requirements\n6. An arrangement between the CBSA and an Airport Authority must reflect the design and operational constraints of the airport.\n7. The Airport Authority and any air carrier must ensure that the ITD Process is operated in accordance with the service levels set out in the arrangement between the Airport Authority and the CBSA.\nPenalty information\n8. In situations when it is established that baggage was delivered without CBSA authorization, an assessment against the carrier may be applied.\nAdditional information\n9. All inquiries concerning CBSA requirements for the operation of the ITD Process should be directed to:\nCanada Border Services Agency Policy and Program Development Division Travellers Policy and Programs Directorate E-mail address: tbpd-dpfv@cbsa-asfc.gc.ca\nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.", + "history": "", + "last_amended": "2026-04-02", + "current_to": "2026-04-02", + "citation": "Memorandum D2-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html" + }, + { + "id": "dmemo-D2-5-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-5-13", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Issuing office Policy and Program Development Division Travellers Policy and Programs Directorate Headquarters file Legislative references Customs Act Sections 11, 12, 13, 19, 31, 99 and 107. Other references Superseded memorandum D D2-5-13 dated April 9, 2019", + "history": "", + "last_amended": "2026-04-02", + "current_to": "2026-04-02", + "citation": "Memorandum D2-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-5-13-eng.html" + }, + { + "id": "dmemo-D2-6-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-1", + "marginal_note": "Legislation", + "part": "Residential Status of Travellers Arriving in Canada", + "division": "", + "heading": "", + "text": "Customs Tariff Non-Residents' Temporary Importation of Baggage and Conveyances Regulations", + "history": "", + "last_amended": "2017-06-22", + "current_to": "2017-06-22", + "citation": "Memorandum D2-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html" + }, + { + "id": "dmemo-D2-6-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-1", + "marginal_note": "Guidelines and General Information", + "part": "Residential Status of Travellers Arriving in Canada", + "division": "", + "heading": "", + "text": "1. This memorandum outlines the residential status of travelers arriving in Canada for customs purposes.\n2. Every person arriving in Canada has, for customs purposes, a residential status which determines the tariff classification under which goods imported by that person must be accounted for. For this purpose, travellers fall into two basic groups:\n- (a) residents of Canada; and\n- (b) non-residents of Canada.\n2. A traveller's residential status for border services purposes is based on where a person lives, that is, where persons make their home and ordinarily reside. In most countries, being a resident requires that a person be a citizen of that country, or be permitted by the immigration authorities to live there permanently or for an extended period of time, for other than vacation or leisure purposes. However, being a citizen of another country or being authorized to live in another country does not, in itself, establish that a person is a resident of that country. The final determination must be based on where persons actually make their home and ordinarily reside.\n3. A traveller's residential status for customs purposes is based on where a person lives, that is, where persons make their home and ordinarily reside. In most countries, being a resident requires that a person be a citizen of that country, or be permitted by the immigration authorities to live there permanently or for an extended period of time, other than for vacation or leisure purposes. However, being a citizen of another country or being authorized to live in another country for immigration purposes does not, in itself, establish that a person is a resident of that country for customs purposes. The final determination must be based on where persons actually make their home and ordinarily reside.\nResidents of Canada\n4. Under the provisions of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations , \"resident\" is defined as \"a person who, in the settled routine of that person's life, make his home, resides, and is ordinarily present in Canada.\"\n5. Goods imported by residents of Canada returning from trips abroad may qualify for the benefits of tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00 as outlined in Memorandum D2-3-1, Personal Exemptions for Residents Returning to Canada .\n6. Residents who leave Canada to spend the winter months or longer periods of time in a warmer climate are generally not permitted by such countries to remain there on a permanent or indefinite basis. Persons in this category are normally admitted only for a specified period of time solely for vacation or leisure purposes and cannot take up employment in that country. At the end of the specified period, these persons must leave, and usually return to Canada at that time. Such persons (even though in some cases they may be ordinarily present outside Canada) cannot be considered as making their home outside Canada and accordingly, on their return to Canada, can only claim an exemption under tariff item Nos. 9804.10.00, 9804.20.00, 9804.30.00, or 9804.40.00.\nNon-residents of Canada\n7. Similarly, non-residents are persons who, in the settled routine of their life, make their home, reside, and are ordinarily present in a place outside Canada.\n8. Goods and conveyances imported by non-residents who arrive in Canada for temporary periods may qualify for the benefits of tariff item No. 9803.00.00 as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents .\n9. Former residents of Canada who are not returning to Canada to resume residence, but who wish to temporarily enter Canada for short visits or on a seasonal basis, may be granted non-resident status and accorded the benefits of tariff item No. 9803.00.00.\nAdditional Information\n10. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.", + "history": "", + "last_amended": "2017-06-22", + "current_to": "2017-06-22", + "citation": "Memorandum D2-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html" + }, + { + "id": "dmemo-D2-6-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-1", + "marginal_note": "References", + "part": "Residential Status of Travellers Arriving in Canada", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: 4588-1 Legislative references: Customs Tariff, tariff item Nos. 9803.00.00, 9804.10.00, 9804.20.00, 9804.30.00, and 9804.40.00 Non-residents' Temporary Importation of Baggage and Conveyances Regulations Other references: D2-1-1 , D2-3-1 Superseded memorandum D: D2-6-1 dated April 16, 2013", + "history": "", + "last_amended": "2017-06-22", + "current_to": "2017-06-22", + "citation": "Memorandum D2-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-1-eng.html" + }, + { + "id": "dmemo-D2-6-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-3", + "marginal_note": "Legislation", + "part": "Disposition of Alcoholic Beverages", + "division": "", + "heading": "", + "text": "Storage of Goods Regulations", + "history": "", + "last_amended": "2017-06-08", + "current_to": "2017-06-08", + "citation": "Memorandum D2-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html" + }, + { + "id": "dmemo-D2-6-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-3", + "marginal_note": "Guidelines and General Information", + "part": "Disposition of Alcoholic Beverages", + "division": "", + "heading": "", + "text": "1. Instances arise where declared alcoholic beverages (spirits) carried by travellers are not admissible (i.e. unable to pay duties and taxes, age limit, provincial permits, etc.).\n2. In such cases, the alcoholic beverages may be:\n- (a) exported immediately, if possible;\n- (b) left temporarily in the custody of the CBSA, as a convenience to the traveller; or\n- (c) abandoned to the Crown.\n3. If the traveller will export the alcoholic beverages by way of the same CBSA office, the alcoholic beverages may be held temporarily by using Form BSF241, Non-monetary General Receipt. In accordance with the Storage of Goods Regulations , declared alcoholic beverages will be held for only 21 days after which they are deemed forfeit and may be destroyed.\n4. Similarly, if the traveller wishes to obtain a permit from the applicable provincial/territorial liquor board authority because of the quantity, the alcoholic beverages may be held in accordance with the regulations using Form BSF241. For more information concerning the quantity restrictions, refer to Appendix A, Provincial Sales Tax, Harmonized Sales Tax, Tobacco Tax on Non-commercial Importations, of the Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs , or contact the liquor authority of the applicable province or territory by referring to Memorandum D3-1-3, Commercial Importation of Intoxicating Liquors .\n5. Information on the disposal of alcoholic beverages is contained in the Comptrollership Manual, Material Management Volume Chapter 5: Disposal, Section 2: Seized, Detained, Abandoned and Forfeited Goods.\nAdditional Information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2017-06-08", + "current_to": "2017-06-08", + "citation": "Memorandum D2-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html" + }, + { + "id": "dmemo-D2-6-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-3", + "marginal_note": "References", + "part": "Disposition of Alcoholic Beverages", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Storage of Goods Regulations Other references: D2-3-1 , D2-3-6 , D2-6-7 , D3-1-3 , and D4-1-5 Superseded memorandum D: D2-6-3 dated November 16, 2015", + "history": "", + "last_amended": "2017-06-08", + "current_to": "2017-06-08", + "citation": "Memorandum D2-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-3-eng.html" + }, + { + "id": "dmemo-D2-6-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-4", + "marginal_note": "Guidelines and General Information", + "part": "Travellers' Baggage Procedures", + "division": "", + "heading": "", + "text": "Delayed Baggage\n1. Usually, travellers arriving in or returning to Canada present their baggage to CBSA for inspection. However, certain travellers may be unable to do so if their baggage does not arrive with them. In such cases, the carrier may clear the delayed baggage through CBSA on the travellers’ behalf once it arrives.\n2. Form A23, Delayed Baggage Report , is a two-part form designed to make this process easier. The carrier agent and traveller complete the form to identify the traveller, the traveller’s status in Canada, the traveller’s declaration to CBSA, and goods in the delayed baggage that would be of interest to CBSA. Once the traveller signs the form, the carrier is authorized to act as the traveller’s agent, to present the baggage to CBSA, and to open it for inspection.\n3. CBSA or the carrier agents direct travellers with missing baggage to the carrier’s representative in the CBSA facility to complete the carrier’s Missing Baggage Report. The carrier representative also gives the traveller a Form A23 to complete. It is important for travellers to provide all the relevant information on this form. If CBSA officers are available, they may help travellers complete the form.\n4. When the traveller returns the completed and signed Form A23 to the carrier representative, the representative attaches the first copy (white) of Form A23 to the carrier’s Missing Baggage Report for presentation to CBSA when the delayed baggage arrives. The representative gives the second copy (yellow) to the traveller to present to CBSA at the pre-secondary cash counter, if the airport has this facility, or to the CBSA officer working point if it does not.\n5. If travellers are not referred to secondary, the CBSA officer at the pre-secondary cash counter or the CBSA officer at point collects their forms and tells them they are free to go.\n6. If travellers are referred for a secondary examination or for payment of duties, the CBSA officer at secondary asks for their copy of Form A23 . The CBSA officer verifies the declaration on this form against the declaration on Form E311, Declaration Card , and notes any discrepancies. When there is a difference and duties and taxes are payable, it is the higher amount that should be collected. If the dutiable goods are in the delayed baggage, CBSA releases the traveller and has the airline representative contact the passenger for payment of duties and taxes once the bags have arrived. The value for duty, the description, and the tariff item of the dutiable goods should be noted in the section \"Comments – Reason for Transfer\" of Form A23. In the case of a secondary examination of the accompanying bags, the results should be indicated on the reverse side of the form.\nNote: When contacted, travellers will be given the choice of paying in person, giving a credit card number over the phone, or sending in payment prior to delivery.\n7. CBSA keeps the traveller’s copy (yellow) of Form A23 and returns it to the carrier baggage representative to match with the carrier’s Missing Baggage Report and the other copy of Form A23. When the missing baggage is presented, the CBSA can then determine the results of the earlier examination and, in the case of excess goods, whether additional duties must be paid.\nArrival of delayed luggage\n8. The carrier is responsible for delivering all delayed baggage to the CBSA office where the traveller cleared. When the delayed baggage arrives, the carrier representative matches the baggage with the carrier’s Missing Baggage Report and presents the baggage to CBSA along with both copies of the traveller’s completed Form A23 . If the traveller inadvertently failed to complete Form A23 or if the completed form is lost, the carrier representative must still present the baggage to CBSA for examination.\n9. When the traveller would encounter a significant delay regarding receipt of delayed baggage due to the flight frequency, the carrier may choose to re-route the baggage to the nearest Airport of Entry for clearance. In this instance, if requested by the CBSA, the airline is responsible for providing a printed copy of the A23 from the CBSA office where the traveller was processed.\nExamination and Release of Delayed Baggage\n10. When the carrier representative presents the delayed baggage to CBSA, the CBSA officer reviews Form A23 to verify the traveller’s declaration. Based on this information, the CBSA officer either releases the baggage without examination or has the carrier representative open it for examination. If, after examination, the CBSA officer is satisfied the baggage contains only goods eligible for duty free importation (for example, non-resident’s baggage – tariff item No. 9803.00.00; Canadian goods returned – tariff item No. 9813.00.00 or tariff item No. 9814.00.00; or a personal exemption entitlement), the CBSA officer releases the baggage to the carrier for delivery to the owner and stamps the carrier baggage tags as proof that CBSA has released the baggage. The CBSA officer date-stamps both copies of Form A23, keeps the yellow copy as proof of cancellation, and returns the white copy to the carrier for proof of delivery to CBSA. The cancelled Form A23 is placed on file for control and reference.\nNotes:\n- (a) Unless a CBSA officer authorizes removal, baggage must not be removed from the CBSA facility. Similarly, baggage that requires CBSA clearance must not be stored outside the CBSA facility unless a CBSA officer has given previous authorization.\n- (b) The authority to open baggage and examine goods is provided by section 99(1) (a) of the Customs Act and not Form A23 .\n11. If the CBSA officer is not satisfied that the contents of the baggage are eligible for free importation, the CBSA officer lists the goods in question in section \"Comments – Reason for Transfer\" on the yellow copy of Form A23 , indicating the quantity, description and estimated value of the goods. For extra space, use the back of the form. The baggage, along with both copies of Form A23, remain with CBSA or at another designated secure area under CBSA control until a decision has been made concerning the goods in question, for example, released, duty-paid, seized, forwarded in-bond or exported.\n12. When delayed baggage containing declared dutiable goods is presented, CBSA asks the airline representative to contact the passenger. Passengers are given the choice of paying in person, giving a credit card number over the phone or sending payment by cheque prior to delivery. Once the goods are accounted for, the CBSA officer indicates the amount of duties paid and the accounting transaction number in the \"For CBSA Use Only\" section on both copies of Form A23 .The CBSA officer date-stamps the form and releases the baggage to the traveller or the airline representative. CBSA keeps the yellow copy as proof of cancellation and returns the white copy to the airline representative as proof of delivery to CBSA.\nUnclaimed Baggage\n13. Sometimes travellers arrive at the same time as their baggage but for some reason, whether intentionally or through a misunderstanding, do not pick up and claim their baggage. Such baggage is referred to as \"unclaimed baggage\" and is treated differently than delayed baggage.\nNote: Baggage brought into Canada through error is not considered as unclaimed and may only be released to the carrier for direct export.\n14. Since unclaimed baggage is not accounted for on Form A23 and is left at CBSA through circumstances over which the traveller had control, CBSA may search the baggage. If the CBSA officer finds no dutiable or prohibited goods during examination, the baggage may be released to the carrier. If dutiable goods are found, the CBSA officer determines if the traveller is eligible to claim duty-free importation and either releases the baggage or holds it for payment. The traveller’s residential status (if known), travel itinerary, and the quantity and nature of clothing found in the baggage should provide clues as to the dutiable status of the goods.\n15. If the owner cannot be identified, the baggage should not be transferred or given to the carrier for disposal unless it is to be exported from Canada. If the baggage remains unclaimed after 40 days, Form E44, Notice – Unclaimed Goods, must be completed for disposal of goods according to Memorandum D4-1-5, Storage of Goods .\n16. Unclaimed baggage should not be removed from the CBSA area without examination. However, Transport Canada security measures sometimes dictate that any unclaimed baggage be removed and placed in a more secure and less populated area. These security measures are given priority over CBSA requirements and often prevent the CBSA from examining the baggage before removal. Yet, the CBSA should insist that baggage removed from its area for security reasons be kept apart from domestic baggage and be clearly identified as subject to CBSA inspection requirements to landing.\nForwarding In-bond\n17. The following procedures are used when CBSA examines delayed or unclaimed baggage and finds it contains questionable or dutiable goods. The procedures are also used when declared dutiable goods are found in the delayed bags of travellers whose final destination is far from the office where they cleared CBSA. The baggage may be forwarded in-bond to the CBSA office nearest the traveller’s final destination. 18. To make the transfer easier, CBSA asks the carrier representative to prepare an in-bond tag for CBSA to validate. The in-bond tag is a numbered four-part form consisting of the following copies: (a) customs copy No. 1 (mail copy); (b) customs copy No. 2 (issuing office); (c) station file copy No. 3 (for the carrier); and (d) baggage copy No 4. 19. When validating the in-bond tag, the CBSA officer should make sure that it is fully completed and distributed as follows: (a) Customs copy – 1st copy (mail copy). Date-stamp the back, attach to the white copy of Form A23 , and forward to the CBSA office of destination. This allows the receiving office to calculate the duties owing or contact the owner should the baggage be lost or delivered directly. (b) Customs copy – 2nd copy. Date-stamp the back and keep at the CBSA issuing office. (c) Station file copy – 3rd copy. Date-stamp the back and return to the carrier for filing. (d) Baggage copy – 4th copy (cardboard). Make sure this copy is attached to the baggage for delivery to the CBSA office of destination. 20. On the yellow copy of Form A23 , the CBSA officer lists a clear description of the goods in question, the assessed value of each item, and the reason for the baggage transfer (use back of the form for extra space). The CBSA officer puts the form in an envelope addressed to CBSA at destination and attaches the envelope to the baggage. Note: Both copies of Form A23 (white and yellow) must contain the same information. 21. If the traveller did not complete Form A23 , and the goods in the delayed baggage appear to have been acquired abroad and are worth more than the traveller’s entitled personal exemption or are gifts exceeding $60 per item, the CBSA officer must prepare a report giving a clear description of the goods, the assessed value of each item and the reason for the transfer. The report with the first customs copy (mail copy) of the in-bond tag should be forwarded to the CBSA office at destination. This allows CBSA to calculate the duties owing and contact the owner if necessary. The CBSA officer should also put a copy of the report in an envelope addressed to CBSA at destination and attach it to the baggage being transferred. 22. A shipment (baggage) moving in-bond should only be carried by a bonded carrier as per the Transportation of Goods Regulations and section 20 of the Customs Act . For baggage that arrived on a non-bonded carrier and the CBSA requests that the baggage be forwarded in-bond to the CBSA office nearest the traveller’s final destination, the airline will make arrangements with a bonded carrier for the transportation and delivery of their baggage to the final CBSA airport of destination. 23. A non-bonded carrier is not authorized to move unreleased luggage to another airport in Canada regardless of being in possession of another carrier’s bond tags. If a bonded carrier is not available to transport unreleased luggage inland, the luggage must be delivered to the CBSA for clearance at the first airport of entry (AOE) of arrival. 24. Goods valued at $1,600 or more must never be forwarded as in-bond baggage since the carrier does not hold enough liability in the event of loss or damage. As an alternative, the goods may be held pending CBSA clearance at a later date or until the traveller arranges with the carrier to forward the goods to destination as in-bond cargo. The traveller may choose to obtain insurance coverage from the carrier. Delayed In-bond Baggage to CBSA 25. When in-bond baggage arrives, the agent of the transporting carrier immediately delivers the baggage to CBSA or to an area approved by CBSA for storage until it is cleared by CBSA. 26. The original carrier remains responsible to CBSA for delivering in-bond baggage until the in-bond tag is properly acquitted whether or not the baggage is interlined to another carrier. 27. A carrier’s liability may only be transferred to another carrier if all of the following conditions are met: (a) transfer of the in-bond baggage is made under CBSA supervision; (b) existing in-bond tag is acquitted by a cross- reference to the new in-bond tag; and (c) new in-bond tag is issued in the name of the accepting carrier. 28. When the transfer takes place at a CBSA office other than the intended destination, the CBSA office asks the destination office for the mail copy of the original in-bond tag and Form A23 for acquittal. Acquittal of In-bond Tags 29. When a carrier representative presents in-bond baggage to CBSA, the CBSA officer first reviews the yellow copy of Form A23 or the report attached to the baggage to determine the total of duties and taxes payable. CBSA has the airline representative contact the owner for payment. Owners have the option of presenting themselves for payment, giving a credit card number over the phone or sending payment prior to delivery. When duties and taxes have been paid, the CBSA officer indicates the amount paid and the accounting transaction number in the section \"For CBSA Use Only\" of Form A23 and date-stamps the form. 30. The CBSA officer then removes the in-bond tag from the baggage, and separates, date-stamps, and attaches the top portion of the tag to the yellow copy of Form A23 or to the report. These forms are used to acquit the mail copy of the in-bond tag and the white copy of Form A23. The CBSA officer date-stamps the bottom portion of the baggage tag and returns it to the airline representative as proof of baggage delivery to CBSA. Tracing 31. After 14 days from the date the in-bond tag was issued, if the baggage is not delivered to CBSA at destination and the mail copy of the in-bond tag remains outstanding, the CBSA office at destination issues a Form A19, CBSA Tracer , to the carrier that was issued the tag. 32. The carrier has 70 days from the date the baggage was reported to CBSA, or from the date of one of the following events to provide documentary proof that the baggage was properly delivered and accounted for at CBSA, or was either: (a) destroyed; (b) received in a customs office, sufferance warehouse, bonded warehouse or duty-free shop; (c) received on board a prescribed conveyance as ships stores for use according to the regulations; (d) received by another carrier who is entitled to transport such goods; or (e) exported. Note: Refer to section 20(2) of the Customs Act . In-bond Goods Carried by Passengers 33. In certain circumstances, CBSA permits travellers arriving in Canada to personally carry, beyond the first point of arrival, commercial goods as hand baggage (goods that would otherwise be moved on a cargo control document), when arrangements have been made for CBSA clearance at destination. For example, the items might be fragile or of particularly high value and shipment by conventional means is not practical. When the CBSA officer is satisfied that special handling is warranted, the items are released to the traveller and a Form E29B, Temporary Admission Permit , is issued as a control document. A security deposit in an amount not exceeding the duties and taxes is required. One copy of Form E29B is given to the importer and another is mailed to the CBSA office of destination. Each copy will be marked \"For Clearance at the CBSA Office at … \" The passenger must present the goods to CBSA upon arrival at destination or as soon as possible on the following business day. 34. In cases when there is no valid reason to allow the traveller to personally carry the items, or when there is some doubt to the validity of the circumstances, CBSA will not grant release on Form E29B. Penalty Information 35. In situations, when it is established that the baggage was delivered without CBSA authorization, an assessment against the carrier may be applied. Additional Information 36. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays) . TTY is also available within Canada: 1-866-335-3237 . References Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Transportation of Goods Regulations Other references: D4-1-5 Superseded memorandum D: D2-6-4 dated February 3, 2006 Date modified: 2015-11-13", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-4-eng.html" + }, + { + "id": "dmemo-D2-6-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-4", + "marginal_note": "References", + "part": "Travellers' Baggage Procedures", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Division Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Transportation of Goods Regulations Other references: D4-1-5 Superseded memorandum D: D2-6-4 dated February 3, 2006", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-4-eng.html" + }, + { + "id": "dmemo-D2-6-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Legislation", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "Customs Tariff - tariff item Nos. 9813.00.00 and 9814.00.00", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Guidelines and General Information", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "1. Canadian residents may temporarily export personal effects for use on trips abroad.\n2. On returning to Canada, it is the individual's responsibility to establish that such items were initially taken out of Canada and were not acquired abroad. To assist individuals in meeting this requirement, certain goods may be documented on an identification card before leaving Canada. At the time of reimportation, the border services officers will accept this identification card as satisfactory evidence of the origin of the goods. This procedure is optional and is provided free of charge at the Canada Border Services Agency (CBSA) offices across Canada .\n3. Personal effects subject to temporary exportation may be presented for identification at a CBSA office any time prior to the individual's departure from Canada.\n4. A border services officer will examine and identify the goods prior to exportation. The articles will be documented on a wallet-sized card called Form BSF407 (formerly Y38), Identification of Articles for Temporary Exportation . The individual will then be asked to sign the declaration on the front of Form BSF407, certifying that the goods listed were, to the best of his or her knowledge, either produced in Canada or lawfully imported into Canada. Individuals are not required to produce sales receipts or other proof of lawful purchase or importation when issuing Form BSF407.\n5. A properly completed Form BSF407 indicates that the individual presented the goods to the CBSA before leaving Canada. Since there is no expiry date on the form, it may be retained and used by the individual for as long as it remains legible.\n6. Goods that have been documented on Form BSF407 must not be advanced in value, improved in condition, combined with any other article, or have changed ownership while abroad. Information on the documentation of goods exported for such purposes is contained in Memorandum D8-2-1, Canadian Goods Abroad Program .\n7. In order for an item to be documented on Form BSF407, it must be uniquely identifiable. An article is \"uniquely identifiable\" only when it can be distinguished from similar articles by a serial number or other distinctive, permanently affixed marking. The serial number or other identifiable mark will be recorded on Form BSF407 along with the make and model numbers. Note that make and model number alone are not sufficient to identify the article.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Jewellery and Other Non-identifiable Goods", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "8. Certain articles, such as golf clubs, skis, and musical instruments, may not have a serial number to make the goods uniquely identifiable. In such cases, the CBSA will offer the individual the option of affixing a BSF407-1 (formerly Y38-1), Label for Identification of Articles for Temporary Exportation , to the article for identification purposes. The individual may attach the BSF407-1 label to the article in an inconspicuous place so as not to detract from the article's appearance. Once attached, the label cannot be removed without its destruction.\n9. The BSF407-1 label has a unique identity number that serves as a serial number, and will be recorded by the border services officer on Form BSF407 in the Licence or Serial No. field. The description and make of the article will also be noted on the form. The BSF407-1 label is used only in conjunction with Form BSF407.\n10. Most jewellery items, with the exception of watches having serial numbers and original pieces of jewellery that are numbered by the manufacturer, are not uniquely identifiable. Since the BSF407-1 label is unsuitable for use with items such as jewellery, individuals taking valuable pieces of jewellery or other similarly non-identifiable articles abroad should be aware that the CBSA will not document such goods on Form BSF407. If an individual wishes to take steps to avoid unnecessary delays and facilitate reimportation of these articles, an appraisal report should be obtained from a qualified gemmologist, jeweller, or insurance appraiser, together with a signed and dated photograph of the jewellery. This should be accompanied by written certification that the jewellery in the photograph is the same jewellery identified in the appraisal reports. Individuals should be aware that this appraisal documentation may be expensive to obtain.\n11. Jewellery is a sensitive commodity given special attention during CBSA clearance. Individuals who are unable or unwilling to obtain documentation should consider leaving such jewellery in Canada to avoid problems when they return.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Issuance of Form BSF407 to Canadian Forces Personnel", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "12. In order to overcome difficulties encountered in issuing Form BSF407 to Canadian Forces personnel proceeding abroad from isolated units not in the area of a CBSA office, arrangements have been made whereby Canadian Forces Military Police will examine articles requiring identification, and issue an identification document. This document is usually in the form of a letter signed by a military official. The border services officers will accept such certification as valid and issue Form BSF407on the understanding that the articles identified in the military document are not readily available for examination.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Commercial Goods Hand-carried by an Individual", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "13. Commercial or business-related goods hand-carried by an individual may also be documented on Form BSF407. This includes items such as computers, cellular telephones, and tools.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Penalty Information", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "14. The Customs Act provides for penalties if any false declaration is made upon the exportation or importation of goods.", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "Additional Information", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "15. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-5-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-5", + "marginal_note": "References", + "part": "Documentation of Goods for Temporary Exportation", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Customs Tariff Other references: D8-2-1 Superseded memorandum D: D2-6-5 dated September 11, 2009", + "history": "", + "last_amended": "2015-11-13", + "current_to": "2015-11-13", + "citation": "Memorandum D2-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-5-eng.html" + }, + { + "id": "dmemo-D2-6-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-6", + "marginal_note": "Guidelines and General Information", + "part": "Co-operation With Statistics Canada", + "division": "", + "heading": "", + "text": "1. Statistics Canada has a mandate in the area of international travel statistics (I.T.S.) to provide estimates of receipts and payments on the travel account for the Canadian balance of international payments as well as to prepare and publish trip characteristics of international travellers for the federal government and provincial government tourist officers, the Canadian Travel Industry and the general public.\n2. Customs assists I.T.S. by distributing questionnaires to travellers and by completing various statistical forms which provide I.T.S. with numerical counts of vehicles, persons and length of stay. The statistical forms completed by Customs are:\n- (a) Entry Tally, form E 62,\n- (b) Commercial and Private Craft/Passenger and Crew Arrivals, form E 63,\n- (c) Traveller Declaration Card, form E 311,\n- Summary, form E 64P (Lahr, Germany).\nEntry Tally, Form E 62\n3. This form is completed by Customs Inspectors at the point of entry.\n4. Each vehicle is counted and entered on the form as are the number of travellers in all vehicles, including bus and train passengers.\n5. The forms are then forwarded by Customs to the International Travel Section of Statistics Canada where they are tabulated according to mode of travel and length of stay.\nCommercial and Private Craft/Passenger and Crew Arrivals, Form E 63\n6. This form is completed by Customs to record all entries of private and commercial craft and passengers arriving by air or sea for ports not operating under the Primary Inspection Line (P.I.L. System).\n7. The counts are entered in the appropriate traffic category.\n8. Passengers are to be identified separately by their country of residence.\n9. The forms are forwarded by Customs to the International Travel Section and tabulated.\nTraveller Declaration Card, Form E 311\n10. This form is completed by each air traveller and presented to the Customs Inspector upon arrival in Canada.\n11. The form is initially used for Customs control purposes and subsequently forwarded to the International Travel Section for tabulation.\nSummary (Passenger Arrivals by Air from a Preclearance Location), Form E 64(P)\n12. This form is used to document each traveller processed at the P.I.L. at a preclearance airport.\n13. A form is to be completed for each flight and forwarded to Statistics Canada at least once per week.\nQuestionnaire Handouts on Behalf of the International Travel Section\n14. Customs is virtually the only direct link with travellers available to Statistics Canada for distributing questionnaires.\n15. The questionnaires play an important part in determining Canada's balance of payments situation in relation to the other countries of the world. The information derived provides the base for the allocation of promotional budgets of federal and provincial governments, transportation companies and the Canadian travel industry as a whole. It is an important contribution toward determining the spending and travelling habits of tourists in this country.\n16. The questionnaires in use are:\n- (a) Questionnaire 4-2500-43 for Canadian residents returning from trips outside Canada of more than 24 hours. During sampling periods this questionnaire is distributed by Customs Inspectors to all returning residents re-entering Canada, to be completed by the traveller and mailed in the return envelope to Statistics Canada.\n- (b) Questionnaire 4-2500-8 is a postcard distributed according to a prescribed schedule by Customs Inspectors to drivers of Canadian vehicles leaving and returning to Canada on the same day. They are to be completed by the driver and mailed to Statistics Canada.\n- (c) Questionnaire 4-2500-41 for overseas residents visiting Canada is distributed by Customs Inspectors on a continuous basis. The questionnaire is to be completed by the traveller and mailed in the return envelope to Statistics Canada.", + "history": "", + "last_amended": "2001-11-23", + "current_to": "2001-11-23", + "citation": "Memorandum D2-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-6-eng.html" + }, + { + "id": "dmemo-D2-6-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-6", + "marginal_note": "References", + "part": "Co-operation With Statistics Canada", + "division": "", + "heading": "", + "text": "Issuing office: Passenger Programs Headquarters file: 7803-6 Legislative references: N/A Other references: N/A Superseded memorandum D: D2-6-6, July 1, 1982", + "history": "", + "last_amended": "2001-11-23", + "current_to": "2001-11-23", + "citation": "Memorandum D2-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-6-eng.html" + }, + { + "id": "dmemo-D2-6-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-7", + "marginal_note": "Legislation", + "part": "Use of Form BSF241, Non-monetary General Receipt", + "division": "", + "heading": "", + "text": "- Customs Act – sections 36, 37, 39, 39.1, 101 and 102\n- Storage of Goods Regulations\n- Proceeds of Crime (Money Laundering) and Terrorist Financing Act – section 14", + "history": "", + "last_amended": "2018-12-04", + "current_to": "2018-12-04", + "citation": "Memorandum D2-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html" + }, + { + "id": "dmemo-D2-6-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-7", + "marginal_note": "Guidelines and General Information", + "part": "Use of Form BSF241, Non-monetary General Receipt", + "division": "", + "heading": "", + "text": "1. It is sometimes necessary to detain goods pursuant to section 101 of the Customs Act until the requirements of the CBSA or an OGD are met. For example, goods may be detained when the person does not have sufficient means to pay the duties owing. Similarly, goods for which permits are required may be detained until the necessary permits or reports are presented. When goods are detained, an official receipt of the CBSA must be issued to the person from whom the goods were received. The BSF241, Non-monetary General Receipt, which is the CBSA’s official receipt, is “ Protected A ” when completed.\n2. In some instances, a person may decline paying the applicable duties on imported goods, particularly alcoholic beverages and tobacco products. In such cases, the goods may be exported immediately, left temporarily in the custody of the CBSA as a convenience to the person or abandoned to the Crown. When goods are temporarily left in the CBSA’s custody or abandoned to the Crown, a Form BSF241 is issued to the person.\nNote : Suspected obscenity and hate propaganda must be detained using Form K27/BSF295, Notice of Detention/Determination. For detailed information, refer to Memorandum D9-1-17, Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda .\n3. The field completion instructions for the Form BSF241 are available directly on the back of the form.\nNote : A control number is provided at the top right corner of the form. Each end user should record the number of the form in a log maintained by the CBSA office of issuance.\n4. Persons whose goods are detained should be advised that certain goods will only be retained for a maximum period of 70 days from the date they are reported pursuant to the Storage of Goods Regulations (including 40 days of detention and 30 days in the place of safe-keeping), and that they must account for the duties owing and/or obtain the required permits for the release of the goods within this period. At the end of this period, the goods are considered to be unclaimed and become forfeit to the Crown.\n5. In accordance with the Storage of Goods Regulations , perishable goods and goods of a prescribed class will be detained for the following maximum periods after which they are deemed forfeit:\n- Perishable goods - 5 days\n- Firearms, ammunition, weapons - 14 days\n- Tobacco Products - 14 days\n- Alcoholic beverages (spirits) - 21 days\nNote: For further information on the time limit for the storage of detained goods, refer to Memorandum D4-1-5, Storage of Goods.\n6. Goods abandoned to the Crown with a signed “Abandonment Certificate” may be destroyed or otherwise disposed of at the first opportunity.\n7. In cases where the person refuses to sign the section entitled “Abandonment Certificate” on the BSF241, the goods are to be treated as detained and held for the statutory time periods. At the end of this period, the goods are considered to be unclaimed and become forfeit to the Crown.\n8. Copies of the BSF241 are to be distributed as follows:\n- Original (client) copy — to be given to the person from whom the goods were received. When the person is unknown, as in the case of goods left in a CBSA area by an unidentified individual, this copy may be discarded.\n- CBSA copy — to be retained with the goods.\n- File copy — to be placed with the file that relates to the goods or the type of action taken.\n- Transfer copy — to be given to the driver transporting the goods and subsequently to the warehouse keeper along with the CBSA copy in cases where the goods are to be transferred to the Queen’s warehouse. This copy may be discarded in cases where the goods are not to be transferred.\n- Book copy — to remain in the BSF241 book for control purposes.", + "history": "", + "last_amended": "2018-12-04", + "current_to": "2018-12-04", + "citation": "Memorandum D2-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html" + }, + { + "id": "dmemo-D2-6-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-7", + "marginal_note": "Currency and Monetary Instruments", + "part": "Use of Form BSF241, Non-monetary General Receipt", + "division": "", + "heading": "", + "text": "9. For further information on currency and monetary instrument reporting and retention procedures, refer to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and Memorandum D19-14-1, Cross-border Currency and Monetary Instruments Reporting .\nAdditional Information\n11. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2018-12-04", + "current_to": "2018-12-04", + "citation": "Memorandum D2-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html" + }, + { + "id": "dmemo-D2-6-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-6-7", + "marginal_note": "References", + "part": "Use of Form BSF241, Non-monetary General Receipt", + "division": "", + "heading": "", + "text": "Issuing office: Program and Policy Management Traveller Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Storage of Goods Regulations Proceeds of Crime (Money Laundering) and Terrorist Financing Act Other references: D2-6-3 , , D4-1-5 , D4-1-7 , D9-1-17 and D19-14-1 Superseded memorandum D: D2-6-7 dated October 1, 2015", + "history": "", + "last_amended": "2018-12-04", + "current_to": "2018-12-04", + "citation": "Memorandum D2-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-6-7-eng.html" + }, + { + "id": "dmemo-D2-7-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of Advance Passenger Information ( API ) and pre-departure Air Exit ( AE ) information within the Canada Border Services Agency (CBSA), as well as information regarding access and correction requests for this data.\n- Keywords: API, Air Exit, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to solely reflect information pertaining to API, the Interactive API ( IAPI ) process, and pre-departure AE information. Please refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data .", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. API and pre-departure Air Exit information is basic traveller information that includes inbound and outbound flight details for each passenger arriving and departing Canada.\n2. For inbound flights, the CBSA requires all commercial air carriers to provide the prescribed API under subsection 107.1 of the Customs Act , as described in the Passenger Information (Customs) Regulations ( PICR ), and under the Immigration and Refugee Protection Act ( IRPA ) paragraph 148(1)(d), as described in section 269 of the Immigration and Refugee Protection Regulations ( IRPR ).\nThe required API for each traveller includes the following:\n- their name, date of birth, citizenship or nationality, and gender\n- type and number of each passport or other travel document that identifies them, and the name of the country or entity that issued it\n- their reservation record locator number, if any\n- a unique passenger reference number assigned to them for board/ no-board purposes by the carrier or, in the case of a crew member, notification of their status as a crew member\nThe required API about the flight includes:\n- the date and time of take-off from the last point of embarkation before arriving in Canada, and the location of that last point of embarkation\n- the date and time of arrival at the first point of disembarkation in Canada, and the location of that first point of disembarkation\n- the flight code identifying the commercial air carrier and the flight number\n3. Pursuant to paragraph 269(3)(a) and (b) of the IRPR and paragraph 7(1) of the PICR, commercial air carriers are required to provide the prescribed API to the CBSA at the following intervals:\n- for passengers, no later than the time of check-in\n- for crew members, not later than one hour before the time of departure to Canada\n4. For outbound flights, the CBSA requires all commercial air carriers to provide the prescribed pre-departure Air Exit information under subsection 93(1) of the Customs Act , as described in the EIR.\nThe required pre-departure Air Exit information for each traveller includes the following:\n- the surname, first name and middle names, the date of birth, the citizenship or nationality and the sex of the person\n- the type of travel document that identifies the person, the name of the country or organization that issued the travel document and the travel document number\n- any unique passenger reference assigned to the person by the prescribed person\nThe required pre-departure Air Exit information about the flight includes:\n- the flight code that identifies the commercial carrier and the flight number of the conveyance\n- the last place inside Canada from which the conveyance departed, regardless of whether persons boarded it at that place, and the date and time of that departure\n5. Pursuant to paragraphs 11(1) and 11(2) of the EIR, commercial air carriers are required to provide the prescribed Air Exit information to the CBSA for flights departing Canada at the following intervals:\n- 72 hours before scheduled time of departure and until check-in , a subset of traveller information (if the information becomes known)\n- at check-in , if the information relates to a person, other than a crew member expected to be on board the conveyance\n- one hour before the conveyance's scheduled time of departure if the information relates to a crew member expected to be on board the conveyance\n6. For both inbound and outbound flights, air carriers are required to provide a close-out message no later than 30 minutes after the time of departure. The close-out message includes the unique passenger reference of each person on board the aircraft, as well as the flight details.\nOperational use of API and Pre-departure Air Exit Information\n7. API and pre-departure Air Exit information may only be used by the CBSA for purposes authorized under the Customs Act or the Immigration and Refugee Protection Act .\n8. Per subsection 107(3) of the Customs Act , where necessary, an official of the CBSA may use API and pre-departure Air Exit information:\n- for the purposes of administering or enforcing this Act, the Customs Tariff , the Excise Act, 2001 , the Special Imports Measures Act or Part 2 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act or for any purpose set out in subsection (4), (5) or (7)\n- for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety and Emergency Preparedness under the IRPA, including establishing a person's identity or determining their inadmissibility\n- for the purposes of any Act or instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce\n9. Per subsection 149(a) of the IRPA, where necessary, an official of the CBSA may use API and pre-departure Air Exit information for the purposes of exercising the powers or performing the duties and functions of the Minister of Public Safety under that Act, or to identify a person for whom a warrant of arrest has been issued in Canada.\n10. For clarity, this includes use for pre-arrival and pre-departure risk assessment purposes.\n11. The Interactive Advance Passenger Information process uses API received at check-in to validate that all passengers hold a prescribed travel document (for example, Visa or electronic travel authorization (eTA)) to enter Canada, or are exempt from that requirement. The CBSA electronically sends a \"board\" or \" no-board \" message to commercial carriers before the passenger boards the flight to Canada.\nAccess to PAXIS\n12. API and pre-departure Air Exit information are stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n13. Some PAXIS user profiles provide access to API and/or pre-departure Air Exit information only. These profiles are assigned to a varied set of users to perform assigned duties largely in support of the IAPI process and Entry/Exit programs.\n14. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate superintendent, supervisor, chief or manager. A secondary review and approval is given by the API-Entry /Exit Program team before the profile is assigned. For a list of the relevant PAXIS profiles and the associated permissions, please refer to the Appendix.\n15. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n16. Per subsections 269(9) and (10) of the Immigration and Refugee Protection Regulations , API data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n17. Additional data retained in PAXIS as part of the IAPI process and Entry/Exit Program, specifically pre-departure Air Exit information, board/ no-board messages and flight update notification messages are also retained for 3.5 years.\nNote: Air Exit information is also used for travel history purposes. Once the close-out message is received, Air Exit information is copied out of PAXIS and into the Entry/Exit Information System (EXIS) and retained for up to 15 years.\nDisclosure of API and pre-departure Air Exit information\n18. API and pre-departure Air Exit information may be disclosed under section 8 of the Privacy Act or section 150.1 of the Immigration and Refugee Protection Act , for personal and/or immigration related cases, or under section 107 of the Customs Act , for customs related cases.\n19. For additional guidance on section 107 of the Customs Act and section 8 of the Privacy Act , contact CBSA officials at the Information Sharing and Collaborative Arrangements Unit directly at info_sharing-echange_info@cbsa-asfc.gc.ca .\nRights of access, correction, and complaint\n20. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their API and pre-departure Air Exit information held by the CBSA, including board/ no-board information. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n21. The CBSA will consider any individual's request to correct any error contained in their API or pre-departure Air Exit information. The Agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n22. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n23. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n24. Misuse of API and pre-departure Air Exit information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that Act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n25. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Annex 9 – Facilitation border controls and procedures of the Standards and Recommended Practices (SARPs) on Facilitation. The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the API and AE data (Outbound API) received from commercial air carriers are processed and retained according to international standards.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "Appendix: PAXIS profiles", + "part": "", + "division": "", + "heading": "", + "text": "Access only to API or Air Exit information.\nLiaison Officer (#2341) May be given to officers employed by the International Network Section, in support of the IAPI program. Transporter Obligations (#2342) May be given to officers employed by the Transporter Obligations program. Headquarters ( HQ ) Program Support IAPI (#2343) May be given to officers who are employed within areas at HQ that support the IAPI program. IAPI Only – Special (#2344) May be given to officers who are authorized to access IAPI information for a specific purpose and timeframe. Outbound Only – Special (#2381) May be given to officers who are authorized to access outbound information for a specific purpose and timeframe.\nNote: There are other PAXIS roles with API and Air Exit access that also provide access to PNR. Refer to Memorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data for a list of those roles.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Exit Information Regulations\nRelated D-memo\nMemorandum D2-7-2 : Guidelines for the access to, use, and disclosure of passenger name record data\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-1-eng.html" + }, + { + "id": "dmemo-D2-7-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "- Target audience: CBSA personnel, commercial air carriers, travellers\n- Key content: Administrative guidelines on the access, use, and disclosure of passenger name record ( PNR ) information within the CBSA, as well as information regarding access and correction requests for this data.\n- Keywords: PNR, prescribed information, data access, data use, data disclosure\nOn this page Updates made to this D-memo Guidelines Appendix: PAXIS profiles References Contact us", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D2-7-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix: PAXIS profiles\n- References\n- Contact us", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D2-7-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to solely reflect information pertaining to PNR. Advance Passenger Information ( API ), Interactive API ( IAPI ), and pre-departure Air Exit information can be found in Memorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information .", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D2-7-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. PNR is the air transport industry term for reservation and departure control records created by air carriers or their agents for each journey booked by or on behalf of any passenger. This data is used by air carriers for their own business purposes and depending upon the underlying transactions and systems responsible for the booking, may contain information including basic identity data about the traveller and their itinerary; contact, payment and billing information; information about the travel agent that made the booking; check-in status; and seat and baggage information.\n2. For inbound flights, the CBSA collects a limited set of PNR data relating to all passengers seeking entry into Canada. However, the CBSA does not require any carrier to collect or provide additional elements that they do not already collect for their own business purposes.\nNote: PNR data is not collected for outbound flights.\n3. Pursuant to paragraph 269(4) of the Immigration and Refugee Protection Regulations ( IRPR ) and paragraph 7(2) of the Passenger Information (Customs) Regulations ( PICR ), commercial air carriers are required to provide the prescribed PNR information at the flight's time of departure from the last place persons boarded the conveyance before arriving in Canada. Only one submission of PNR information is required.\n4. The requirement to provide PNR is outlined in subsection 5(e) of the PICR and paragraph 269(1)(e) of the IRPR.\nOperational use of PNR data\n5. The use of PNR is strictly limited in law. As set out in section 4 of the Protection of Passenger Information Regulations ( PPIR ), PNR data may be used by authorized CBSA personnel only for the following purposes:\n- to identify persons who have or may have committed a terrorism offence or a serious transnational crime\n- to conduct trend analysis or develop risk indicators for the purpose of identifying persons who have or may have committed a terrorism offence or a serious transnational crime\n6. Section 1 of the PPIR defines \"terrorism offence\" and \"serious transnational crime\" for the purpose of the permitted uses discussed above.\n7. In brief, it defines \"terrorism offence\" as an act or omission committed \"in whole or in part for a political, religious or ideological purpose, objective or cause\" with the intention of intimidating the public \"with regard to its security, including its economic security,\" or \"compelling a person, a government or a domestic or an international organization to do or to refrain from doing any act.\" Activities recognized within this context include death and bodily harm with the use of violence; endangering a person's life; risking the health and safety of the public; significant property damage; and interference or disruption of essential services, facilities or systems. This includes conspiracy, attempt, or threat to commit such an act or omission, or being an accessory after the fact or counselling in relation to any such act or omission. The definition also includes knowingly participating in or contributing to a terrorist group for any of the above purposes or providing material or financial support to such a group. Readers should refer to the PPIR for a complete definition of this term.\n8. The PPIR defines \"serious transnational crime\" as an act or omission that constitutes an offence that is punishable in Canada by a term of imprisonment of at least four years and is committed:\n- in more than one country\n- in only one country but: a substantial part of its preparation, planning, direction or control takes place in another country an organized criminal group that engages in criminal activities in more than one country is implicated in the act or omission has substantial effects in another country\n- in a country other than Canada but the offender intends to travel to or transit through Canada\n9. Examples of serious transnational crimes include, but are not limited to:\n- narcotics smuggling\n- human smuggling\n- human trafficking\n- importation or smuggling of child pornography\nAccess to PAXIS\n10. PNR Information is stored in the Passenger Information System (PAXIS). Pursuant to Treasury Board policy and the CBSA's Directive for Access Control in Information Systems, access to PAXIS is restricted according to the \" need-to-know \" and \"least privilege\" principles. This means that users will only be granted access to PAXIS where it is required in order for the user to perform their assigned duties, and that the user will be assigned a profile with the minimum access permissions required to fulfill said duties.\n11. Certain PAXIS user profiles provide access to PNR information. These profiles are assigned mainly to targeting and intelligence personnel who require them to perform assigned duties or functions which are clearly linked to the identification of persons who have or may have committed a terrorism offence or serious transnational crime as set out in the PPIR. A limited number of profiles are assigned exclusively for program compliance.\n12. PAXIS access requests are submitted through the IT Self-service Portal. All access requests must be approved by the user's immediate supervisor or manager. A secondary review and approval is given by the PNR Program team before the role is assigned. Twice a year, the PNR Program team completes an audit of all PAXIS users with PNR access to ensure only users requiring access have that role. For a list of PAXIS profiles and the associated permissions, please refer to the Appendix.\n13. Each query and review of passenger data elements in PAXIS is recorded for audit purposes.\nTimeframes to access data in PAXIS\n14. Per section 3 of the PPIR, PNR data about a traveller is retained in PAXIS for 3.5 years after the CBSA receives the data, unless the data is required as part of an ongoing investigation, in which case it may be retained until the investigation is concluded, or up to a maximum of six years.\n15. As set out in section 4 of the PPIR, access to PNR data in PAXIS changes over three distinct timeframes. During each timeframe, the treatment of PNR data becomes progressively more restrictive:\n- All PNR data collected is available for the first 72 hours after it is received.\n- For the period beginning 72 hours after receipt, and continuing until 2 years after receipt, the names of travellers in the PNR are masked. These may be unmasked only where a targeting or intelligence official reasonably believes that the name of the person is required in order to proceed with an investigation relating to a terrorism offence or serious transnational crime.\n- For the period beginning 2 years after receipt, and continuing until the data is deleted 3.5 years after it was received, all PNR data elements which could serve to identify the person to whom the information relates are masked.\nAccess to PNR in Analytics system(s)\n16. PNR data is also copied into a secondary protected system for analytics and risk indicator/scenario development purposes.\n17. Access to the PNR is given to a limited number of users in the Targeting Data Analytics team and is retained for a maximum of 3.5 years from date of receipt.\n18. Scenarios are created, deleted or revised by the National Targeting Centre's Targeting Travellers Intelligence unit based on intelligence information. Analysts can simulate a scenario against depersonalized historical PNR information to assess the operational impact of the scenario and limit the impact on travellers. No personal information is returned in the results.\nRequesting access to PNR received two or more years ago\n19. As required by subsection 4(3) of the PPIR, CBSA officials may have access to retained PNR elements in CBSA systems that could serve to identify a person which are 2 to 3.5 years old only if the President of the CBSA authorizes such access as necessary to identify an individual who is reasonably suspected of having committed a terrorist offence or serious transnational crime.\n20. Any request for Presidential approval to unmask this data must be made in writing. The requesting official must explain their suspicion, and set out specific and articulable facts that support the suspicion on a particularized and objective basis.\nNote: A \"template\" Briefing Note is available from the PNR Program team (if required).\n21. The President may only authorize such a request where the President has determined there are reasonable grounds to suspect that the individual in question has committed the alleged offence. This requires a finding that there is a reasonable possibility the individual has committed the offence, grounded in objective facts.\n22. Presidential authorization may only be given in writing. Subsection 4(6) of the PPIR requires that a record be kept of any Presidential authorization. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the requesting official\n- the reasons for the request\n- the name of the subject of the request\n- the date on which the request was made, the date the request was authorized, and the date the information was accessed\n23. Access to other personal information may not be used by a CBSA official to gain access to PNR information about the same person outside of the above processes.\nDisclosure of PNR\n24. PNR information may only be disclosed pursuant to the applicable provisions of the PPIR for immigration-related cases as per section 8 of the Privacy Act , or under section 107 of the Customs Act for customs-related cases. Nevertheless, it is the policy of the CBSA that all disclosures of PNR data must comply with the principles laid out in sections 6 to 9 of the PPIR.\n25. For any disclosures of PNR, the following caveat must be included:\nThis information originates from the CBSA. It is disclosed specifically to your department/agency in confidence and for internal use only. This document contains information whose retention is restricted by the IRPR or the PPIR and must be destroyed once the information has served its purpose or before [enter date of six years after CBSA received the data] . This document is not to be reclassified, copied, reproduced, used or further disseminated, in whole or in part, without the written permission of the CBSA. It is not to be used in affidavits, court proceedings or subpoenas or for any other legal or judicial purpose without the written permission of the CBSA. The handling and storing of this document must comply with handling and storage guidelines established by the Government of Canada for classified information. This caveat is an integral part of this document and must accompany any extracted information.\nDisclosure of PNR to domestic authorities\n26. The CBSA may disclose PNR to domestic authorities, including federal and provincial departments and authorities, such as the Royal Canadian Mounted Police, the Canadian Security Intelligence Service, and provincial and municipal police forces. Such disclosures may be made in response to a request; pursuant to the terms of a written agreement or arrangement between the CBSA and the domestic recipient; or as a proactive disclosure, that is, where a CBSA official provides information to a domestic recipient without said recipient having asked for the information. A disclosure of PNR in any of the foregoing circumstances is subject to the following principles as laid out in section 6 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information. In cases where a CBSA official has concerns as to whether there are reasonable grounds to disclose, the official may advise the requester that a subpoena or a judicial order may be required.\n- The receiving department or authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes. This condition cannot be satisfied if the receiving department or authority does not have clear lawful authority to receive the PNR in question.\n- The receiving department or authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure.\n- The receiving department or authority has undertaken not to further disclose the PNR without the permission of the agency, unless required by law to do so. Like the requirements in paragraph 25(c), this may be accomplished through the use of caveats included with the disclosure.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n27. Deciding to disclose PNR is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority to disclose must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and that the principles laid out in paragraph 26 are satisfied. Proactive disclosures in particular, should only take place where an official is of an opinion that the receiving department or authority's interest in the disclosure clearly outweighs the person's expectation of privacy.\n28. Per section 7 of the PPIR, despite the principles laid out in paragraph 26, nothing prevents the agency from disclosing PNR information to comply with a subpoena, warrant or order issued by a court, person or body with jurisdiction in Canada to compel the production of information. This is the only exception to the disclosure requirements outlined in the foregoing paragraphs.\n29. Whenever it becomes evident that a disclosure of PNR may lead to a series of similar disclosures to the same department or authority, it is recommended that the agency enter into a written collaborative arrangement ( WCA ) with the recipient of the information. The WCA must satisfy all the principles laid out in paragraph 26.\nDisclosure of PNR to foreign authorities\n30. The CBSA may disclose PNR to a foreign government authority only where there is an applicable international agreement or arrangement that authorizes the disclosure of PNR by the CBSA to the receiving foreign government authority. A disclosure of PNR subject to such an agreement or arrangement must meet the following principles as laid out in section 8 of the PPIR:\n- The disclosure must be on a case-by-case basis. PNR must never be disclosed in bulk.\n- There are reasonable grounds to believe that the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime. Reasonable grounds exist if the CBSA official authorizing the disclosure believes the PNR would be relevant to the prevention, investigation or prosecution of a terrorism offence or serious transnational crime, and that belief is supported by compelling and credible information.\n- The receiving foreign government authority exercises functions directly related to the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes.\n- The receiving foreign government authority has undertaken to apply standards to protect the PNR that are at least equivalent to those set out in the PPIR. This would include commitments to not use the PNR other than for the prevention, detection, investigation or prosecution of terrorism offences or serious transnational crimes; and to not retain the PNR longer than the retention limits discussed in paragraph 14 of this memorandum. This may be accomplished through the use of caveats included with the disclosure. If the receiving foreign government authority is subject to a treaty with the European Union ( EU ) that sets out standards to protect PNR, those standards will be considered equivalent for the purposes of this paragraph and thus additional caveats will not be necessary. Currently, this applies only to the foreign government authorities in the United States, United Kingdom and Australia, which have such treaties with the EU.\n- The CBSA must disclose only the minimum elements of PNR necessary for the purposes for which it is disclosed.\n31. Deciding to disclose PNR, especially outside of Canada, is a discretionary decision that should be exercised with care and only after diligent consideration of the circumstances. A lawful authority, and an applicable agreement or arrangement, must always exist and the onus is on the official approving the disclosure to ensure that there is an appropriate rationale for the disclosure and the conditions laid out in paragraph 30 are satisfied.\nRecording disclosures of PNR\n32. Section 9 of the PPIR requires that a record be kept of any disclosure of PNR. This record must be retained for at least two years. At a minimum, this record must contain:\n- the name of the person to whom the information was disclosed, and the government department or authority where they are employed\n- the reasons for the disclosure\n- the name of the subject of the disclosure\n- the date of the disclosure\n33. Any disclosure record must also contain the lawful authority that was used to disclose the information and any caveats included.\n34. The record of disclosure may be audited to ensure all required information is retained and that the appropriate caveats were shared with the receiving authority.\nRights of access, correction, and complaint\n35. Upon request, the CBSA will provide any individual, regardless of citizenship or presence in Canada, access to their PNR information held by the CBSA. Individuals may make a request by completing the form BSF153: Traveller's API/PNR Information Request and Pre-departure Air Exit .\n36. The CBSA will consider any individual's request to correct any error contained in their PNR information. The agency will either make the applicable correction, or attach a notation to the information indicating a request for correction was refused, and respond to the individual with an explanation of the legal or factual reasons why the request was refused.\n37. If a correction is made to the individual's data, or a notation is added, that information will be shared with any authorities that received the data via a disclosure request.\n38. If you made a request under the Privacy Act , all individuals living in and outside of Canada may submit a complaint to the Officer of the Privacy Commissioner of Canada – File a formal privacy complaint .\nAdditional information\n39. Misuse of PNR Information in contravention of CBSA regulations, policies, directives, or standards may be subject to security screening review for cause as well as disciplinary action, up to and including termination of employment. Additionally, a person knowingly disclosing, providing access to or using customs information in a manner not authorized by the Customs Act is guilty of an indictable offence or an offence punishable on summary conviction under subsection 160(1) of that act or potentially charged with criminal code violations, such as Breach of Trust, under section 122 of the Criminal Code .\n40. The CBSA is committed to remaining in compliance with the International Civil Aviation Organization's ( ICAO ) Publications: Annex 9 – Facilitation of the Standards and Recommended Practices (SARPs). The SARPs provide an international benchmark for which the CBSA, Government of Canada, and other Governments and their customs and/or immigration authorities can meet to ensure that the PNR data received from commercial air carriers is processed and retained according to international standards.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D2-7-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "Appendix: PAXIS profiles", + "part": "", + "division": "", + "heading": "", + "text": "Project Support User (#2293) May be assigned to officers who are employed on teams working on PAXIS system development projects. Business Support (#2294) May be assigned to officers who are employed on teams working on business system support for the PAXIS system. Targeting Officer – People (#2295) May only be assigned to Targeting Officers employed by the people targeting section at the National Targeting Centre. Targeting Supervisor/Manager (#2296) May only be assigned to Targeting Supervisors and Managers who work in the targeting people section at the National Targeting Centre. Targeting Ops Support – People (#2297) May only be assigned to program officers who are employed in the NTC Targeting Ops Support Unit – People. NTC Intelligence – People (#2298) May only be assigned to officers employed by the Targeting Operations Intelligence Unit who support NTC Targeting – People. Traveller Targeting Programs (#2299) May be assigned to program officers within the Programs Branch who are employed on the team responsible for the targeting program. Regional/HQ Intelligence (#2300) May be assigned to CBSA Intelligence Officers and Analysts. HQ Program Support (#2301) May be assigned to program officers employed at HQ that support IAPI, API/PNR program or the targeting program. Compliance Officer (#2302) May be assigned only to program officers who are employed with the Airline Compliance Unit. BOC Officer (#2345) May be given to officers employed in the Border Operations Centre in support of API/PNR and targeting programs.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D2-7-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D2-7-2", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation and regulations\n- Customs Act\n- Privacy Act\n- Immigration and Refugee Protection Act\n- Passenger Information (Customs) Regulations\n- Immigration and Refugee Protection Regulations\n- Protection of Passenger Information Regulations\nRelated D-memo\nMemorandum D2-7-1 : Guidelines for the access to, use, and disclosure of Advance Passenger Information and pre-departure Air Exit information\nSuperseded D-memo\nD1-16-3 dated September 28, 2022\nIssuing office\nPolicy and Program Development Division Travellers Policy and Programs Directorate Travellers Branch", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D2-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-7-2-eng.html" + }, + { + "id": "dmemo-D3-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Marine, air, highway and rail carriers importing commercial goods; freight forwarders involved in the importation of commercial goods; sufferance warehouse operators.\nKey content: How and when to submit advance cargo and conveyance information to the CBSA; how to report goods upon arrival in Canada; record keeping requirements for carriers; instructions for completing forms and documentation, including cargo control documents; non-compliance information.\nKeywords: Cargo control documents; cargo control numbers; CBSA assessment and revenue management (CARM); carriers; freight forwarders; sufferance warehouse operators; importation; transportation of goods; advance commercial information; ACI , eManifest.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Carrier and freight forwarder identification and eligibility Carrier requirements Electronic communications with the CBSA Record keeping Cargo control number and conveyance reference number reuse timeframes Monitoring Transmitting accurate data Sealing requirements Cargo reporting Corrections to cargo control documents Unique shipment processes Non-resident importer Transmitting “to order” shipments Carnets and other temporary imports Moving company and personal effects Entered to arrive ( ETA ) and value included ( VI ) shipments Ships' stores (goods imported for ships' stores) Duty free shops (goods imported by duty free shops) Shortages Overages, company owned material ( COMAT ) and goods found astray Shipper's load and count CBSA cargo control abstract Re-manifested cargo control documents Diversions (paper process for ACI /eManifest exemptions/exceptions ) Emergency diversion: Goods moving within Canada Delivery requirements Delivery requirements: Exemptions Delivery requirements: Alcohol and tobacco shipments Movement and cargo control of unreleased goods in Canada Notification of release of goods to warehouse operators Outstanding cargo control documents tracing procedures Shipments subject to the requirements of other government departments Contingency plan in the event of system failure Penalty information Ordering CBSA publications and forms\n- Appendix A: Instructions for completing Form A10— Cargo Control Abstract\n- Appendix B: Specifications for Form A8A(B)—Cargo Control Document\n- Appendix C: Bar code specifications for cargo control numbers ( CCN s)\n- Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document\n- Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal\n- Appendix F: Calculation of security in the Air mode\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- update the definitions section\n- replace “ pre-arrival ” with “Advance Commercial Information ( ACI )/eManifest ”, when applicable\n- replace “B3-3, Canada Customs Coding Form” with “Commercial Accounting Declaration ( CAD )”, when applicable\n- update the “Carrier and freight forwarder identification and eligibility” section to reflect the new process in obtaining carrier codes through the CBSA Assessment and Revenue Management (CARM)\n- update policy information and providing clarification on the following sections: general information carrier requirements cargo control number and conveyance reference number resume timeframes sealing requirements cargo reporting carnet and other temporary imports shortages overages, company owned material ( COMAT ) and goods found astray re-manifested cargo control documents diversions (paper process for ACI /eManifest exemption/exceptions ) emergency diversion – goods moving within Canada delivery requirements delivery requirements – exemptions delivery requirements - alcohol and tobacco shipments movement and cargo control of unreleased goods in Canada notification of release of goods to warehouse operators outstanding cargo control documents tracing procedures ordering CBSA publications and forms additional information appendices references\nThis memorandum outlines and explains general Canada Border Services Agency (CBSA) requirements and administrative policies regarding the reporting and transportation of goods being imported into and moving in-transit , through Canada by all modes of transport.\nFor information regarding the Custom Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8: Cargo—Export Movements .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum:\nAbstracts Multiple cargo control documents ( CCD s) presented to divide a shipment that was originally reported on one CCD , into two or more parts because the total manifested quantity will be accounted for on more than one release or accounting document. Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier ( COC ). Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods; is of a permanent character and is suitable for repeated use; is designed to carry goods, by one or more modes of transport, without intermediate reloading; and has an internal volume of one or more cubic metres. This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill ( AWB ); Form A8A(B): In Bond—Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information; or receives notices from the CBSA. Commercial Accounting Declaration (CAD) A digital document used to account for imported goods into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: The consignee definition to be used by carriers when transmitting electronic ACI /eManifest : the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (e.g. bill of lading, air waybill, or other shipping document); or The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (e.g. commercial invoice, bill of sale or other sales contract, or other shipping document). Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one cargo control document ( CCD ). A single shipment with the involvement of a freight forwarder also known as “Back to back” is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival ( FPOA ) using Electronic Data Interchange ( EDI ). Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the conveyance operating carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the conveyance reference number ( CRN ) along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or cargo control document, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (See definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit advance commercial information ( ACI ) about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada. High value shipment ( HVS ) Commercial goods that are valued over the low value shipment ( LVS ) threshold amount. House bill A cargo control document ( CCD ) submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD . House bill close message A message provided by the freight forwarder to identify all house bills related to a consolidated primary cargo document or a consolidated house bill document for closure purposes. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System ( PARS ) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new cargo control document ( CCD ), with a new cargo control number ( CCN ), which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods; or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, air waybill ( AWB ), commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI /eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the first port of arrival ( FPOA ), and subsequently the number of pieces found by the carrier or freight forwarder, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada; or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance; mail; commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada; a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; an emergency conveyance or goods that are transported on board that conveyance; or a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split-shipment Portions of one shipment covered by one cargo control document ( CCD ) or waybill that entered the country at different times. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send advance commercial information ( ACI /eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at first port of arrival ( FPOA ) in Canada, even when exempt from the requirement to provide ACI /eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada;\n- allow low risk goods a more efficient, stream-lined process at the border; and\n- control the movement of in bond goods.\n5. Submission of this ACI /eManifest data within prescribed pre-arrival timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for “Report of Goods” as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to “reported”, the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the cargo control numbers ( CCN s) of the related cargo transmissions. This message will serve as the carrier's “proof of report”.\nCarrier and freight forwarder identification and eligibility\n7. All carriers who transport goods must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA , freight remaining on board ( FROB ), in bond or in-transit thought Canada. The carrier code must be shown on all cargo control documents ( CCD s) or provided in Electronic Data Interchange ( EDI ) transmissions. To apply for a carrier code, refer to the CARM Client Portal ( CCP ).\n8. Carriers can only possess one carrier code in connection with each mode of transport. Freight forwarders can only possess one freight forwarder (8000 series) carrier code.\n9. For the purpose of assessing carrier code eligibility, the CBSA defines a carrier as the person operating a conveyance transporting specified goods to Canada. To operate a conveyance means to have to have legal custody and control of the conveyance.\n10. To have legal custody means to be:\n- an owner;\n- a lessee under a lease or agreement of hire;\n- a charterer under an agreement of hire;\n- as a purchaser under a conditional sale or hire purchase agreement that reserves to the vendor the title to the conveyance until the purchase price is paid or certain conditions are performed; or\n- a mortgagor.\n11. Control is defined as the person responsible for the decisions concerning the employment of the conveyance, and therefore the person who decides how and where that conveyance is employed. It must be the lowest legal entity who has legal custody and control of the conveyance that must obtain and use their carrier code.\n12. Clients who do not meet the criteria mentioned above are not eligible to receive or hold a carrier code.\n13. It is the responsibility of the applicant to demonstrate to the CBSA that the entity is in fact a carrier as per the definition in this memorandum, when requested by the CBSA.\n14. The CBSA also issues codes to eligible freight forwarders. Clients who apply for a freight forwarder code must also demonstrate that they meet the definition of a freight forwarder.\n15. Freight forwarders do not transport goods into Canada but, if in possession of valid bonded CBSA freight forwarder carrier code, may transport in bond goods from point to point within Canada. For more information on freight forwarder requirements, refer to Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements .\n16. Carriers and freight forwarders shall notify the CBSA without delay of any change to their legal entity, name, address and contact information. To change this information, refer to CARM client portal ( CCP ).\n17. Only bonded carriers or freight forwarders that have filed security with the CBSA are permitted to transport in bond goods between points within Canada.\n18. Information on posting security and requirements involving a legal name change may be found in Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to the sample of Form D120—Customs Bond .\n19. A carrier who wants to become bonded under general authorization must complete an application and file security in the CARM client portal ( CCP ). Information on how to apply for a bonded carrier code can be found on the CBSA’s website: Commercial carrier and freight forwarder identification and eligibility .\n20. Bond amounts vary by mode:\n- freight Forwarder: Amount of CAN $25,000\n- air mode: Amount of CAN $10,000 to CAN $80,000\n- rail mode: Amount of CAN $80,000\n- marine mode: Amount of CAN $25,000\n- highway mode: Amount no less than CAN $5,000 per vehicle, not to exceed CAN $25,000 per fleet\nNote: For information on the calculation of security required for an air mode bond, refer to Appendix F: Calculation of security in the Air mode in this memorandum. Also, for more information on marine bond amounts, refer to Marine carriers on the CBSA website.\nCarrier requirements\n21. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n22. Transmission of electronic ACI /eManifest data does not constitute \"reporting\" for the purposes of subsection 12(1) of the Customs Act . Report, as defined in subsection 12(1), is not achieved until the conveyance has arrived in Canada and a report is made to the CBSA at the FPOA and, for rail, air and marine modes, by way of the conveyance arrival certification message ( CACM ).\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI /eManifest and at-arrival information, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n24. As per the Reporting of Imported Goods Regulations , the conveyance operating carrier ( COC ) is solely liable for the electronic transmission of ACI /eManifest primary cargo information for which it is responsible and conveyance ACI /eManifest and at-arrival information to the CBSA in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n25. For clarity, the COC is the carrier company operating the conveyance that transports goods into Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. The ‘cargo carrier' is the carrier that causes goods to be transported into Canada by the COC .\n26. It is the COC 's carrier code that must be quoted within the conveyance report when transmitting conveyance data to the CBSA.\n27. As per the Reporting of Imported Goods Regulations , any carrier causing specified goods to be transported into Canada is solely liable for providing primary cargo data for which they are responsible in accordance with the technical requirements, specifications and procedures that are set out in the modal specific Electronic Commerce Client Requirements Document ( ECCRD ).\n28. To transport specified goods (cargo) into Canada, there are two (2) separate obligations:\n- submitting ACI /eManifest before arrival/load of the goods in Canada (subsection 12.1(1) of the Customs Act ); and\n- reporting the goods upon arrival in Canada (subsection 12(1) of the Customs Act ).\n29. Under subsection 12.1(1) of the Customs Act , the conveyance operating carrier ( COC ) is liable to provide the CBSA with ACI /eManifest information about the conveyance and about the goods on board or expected to be on board that conveyance.\n30. As per subsection 12(1) of the Customs Act , the COC must report the conveyance and all goods on board that conveyance upon arrival in Canada.\n31. Subsection 2.1(a)(i) of the Reporting of Imported Goods Regulations , mandates the cargo carrier to provide ACI /eManifest cargo information for all cargo it is responsible for on board that conveyance and, if applicable, the COC must provide ACI /eManifest cargo information for any cargo it is responsible for.\n32. The carrier whose carrier code is on the cargo transmission is liable for: all ACI /eManifest information provided to the CBSA; to ensure it is true, accurate, and complete; and for duties and taxes on the goods until they are released by the CBSA, or until liability is transferred in accordance with subsection 20(2) of the Customs Act .\n33. When ACI /eManifest information has not been transmitted for any cargo on board the conveyance in air, marine and rail modes, the COC may be subject to Administrative Monetary Penalty System ( AMPS ) contraventions for non-report , as the cargo report was not on file when the transmission of the conveyance arrival certification message ( CACM ) was sent. The cargo carrier who has not transmitted ACI /eManifest information for which they are responsible may also be subject to AMPS penalties.\n34. In a business to business arrangement, it is possible for both the COC and the cargo carrier to be held individually liable for three separate contraventions related to one shipment:\n- when ACI /eManifest information is not submitted (cargo carrier);\n- when cargo is not reported on arrival ( COC ); and\n- when the COC fails to attach a cargo report created by the cargo carrier.\n35. Carriers may hire a service provider or agent to transmit ACI /eManifest information and at-arrival information on their behalf. The carrier code on the electronic transmission must be that of the actual carrier, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider on behalf of the carrier, a third party consent must be completed and on file with the CBSA.\nElectronic communications with the CBSA\n36. Under section 12.1 of the Customs Act and the Reporting of Imported Goods Regulations , all carriers must transmit ACI /eManifest electronic cargo and conveyance data using electronic data interchange ( EDI ) and all freight forwarders must transmit pre-arrival electronic house bill(s) supplementary cargo data and house bill(s) close data using EDI for consolidated shipments. Highway carriers and freight forwarders also have the option of using the eManifest Portal .\n37. For more information, refer to the mode specific Memoranda D3 series: Transportation series or to the mode specific Electronic Commerce Client Requirements Document ( ECCRD ).\nRecord keeping\n38. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the current year during which data were transmitted.\nCargo control number and conveyance reference number reuse timeframes\n39. Cargo control numbers ( CCN s), conveyance reference numbers ( CRN s) and supplementary reference numbers ( SRN s) must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nNote: In the Air mode, the CCN , CRN and SRN must be unique and cannot be reused for one year starting January 1st of the year following their initial use.\nMonitoring\n40. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI /eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nTransmitting accurate data\n41. When using the pre-arrival review system ( PARS ), the electronically transmitted CCN on the cargo data must exactly match the CCN quoted in the PARS release request, inclusive of the acronym “ PARS ”, where applicable.\n42. It is not a requirement to embed the letters “ PARS ” into a PARS number, but if a carrier does embed letters into the PARS number, then the carrier must use the identical number in their ACI /eManifest cargo transmission.\n43. If the CCN quoted in the PARS release does not exactly match the electronically transmitted cargo data, this will affect the Release Notification System ( RNS ) capabilities and subscribers will not receive RNS messages. Inaccurate CCN transmissions by carriers could result in sanctions for non-compliance including the issuing of AMPS . Shipments where the CCN quoted in the PARS release does not match the electronic cargo data may result in the shipment not being released.\nSealing requirements\n44. With regards to conveyances and containers that have been authorized to move inland to a sufferance warehouse, the sealing of conveyances and containers are required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, (refer to Memorandum D23-1-1: Partners in Protection Program for more information on sealing requirement for trusted traders );\n- cargo that is prohibited, controlled or regulated by any Act of Parliament;\n- domestic in-transit movements moving on Form A8B: United States—Canada Transit Manifest to the point of final export;\n- movement of conveyances and containers from the FPOA to a CBSA examination location; and/or\n- at the discretion of the officer.\n45. With the exception of cargo listed in this memorandum, bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses where the cargo has been amended or re-manifested .\n46. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers.\n47. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nCargo reporting\n48. The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n49. For further information on ACI /eManifest and reporting procedural requirements for import, in bond, in-transit and freight remaining on board ( FROB ) (in air and marine modes only) cargo, refer to the Memoranda D3 – Transportation series relating to the particular mode of transportation. These include:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\n50. Shipments eligible for the Courier Low Value Shipment ( CLVS ) Program can be reported on a cargo/release list and do not require an ACI /eManifest cargo transmission.\n51. Mixed shipments of high value goods and CLVS are not exempt from ACI /eManifest cargo transmission. Refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements for additional information on mixed high value and CLVS cargo. Further information on cargo/release list reporting can be found in Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0, Courier Low Value Shipment Program .\n52. Low Value Shipments ( LVS ) that are ineligible for the CLVS program must provide an ACI /eManifest cargo transmission, as per the Reporting of Imported Goods Regulations .\n53. Should cargo previously reported under the CLVS Program be removed from the CLVS Cargo Release List post arrival through the issuance of Form BSF243 (Y50): Reject Document Control by the CBSA, or post arrival by the courier, the client is not to transmit ACI /eManifest data. The cargo must be arrived by the warehouse operator by submitting a Warehouse Arrival Certification Message ( WACM ) prior to obtaining the release. If cargo is removed from the CLVS Program stream prior to arrival then ACI /eManifest data is required as per the mode of transportation used. For more information, refer to the Memoranda D3 Transportation series specific to the mode of transportation.\n54. Unless otherwise exempted in writing by the CBSA, goods reported at First Port of Arrival ( FPOA ) and authorized to move in bond, must be delivered to the applicable primary sufferance warehouse that is licensed to receive the goods. Refer to Memorandum 4-1-4: Customs Sufferance Warehouses for a list of warehouse types .\n55. The carrier must indicate the CBSA office where the goods are to be released or destined. This is the CBSA office code applicable to the destination primary sufferance warehouse where the goods are to be delivered.\n56. The carrier must indicate the name and address/ sub-location code of the destination primary sufferance warehouse where goods will be stored pending clearance. For more information on generic sub-location reporting, refer to the individual mode specific D memoranda:\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements ;\n- Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements ;\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements ;\n- Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements ; and\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements .\nNote: Where goods will eventually move from the primary to a secondary sufferance warehouse, the primary carrier will transmit the primary warehouse sub-location code as the destination or as the location of goods on their cargo transmission.\n57. For information regarding goods imported by courier, refer to Memorandum D17 series: Accounting and Release Procedures .\n58. When reporting goods to the CBSA that are exempt from ACI /eManifest requirements, carriers may use the standard Form A8A(B): In Bond—Cargo Control Document , which is now available online in a fillable/savable format on the CBSA's website. Carriers may also produce their own Form A8A(B): In Bond—Cargo Control Document, printed in accordance with the specifications contained in Appendix B: Specifications for Form A8A(B)—Cargo Control Document . Alternatively, carriers may use other approved cargo control documents ( CCD s) such as the International Air Transport Association (IATA) standard air waybill for air cargo; Form A6A: Freight/Cargo Manifest for marine cargo and Form A8B, United States – Canada Transit Manifest , for in-transit goods being transported by highway mode, etc.\n59. When ACI /eManifest data has been transmitted and requires a paper CCD or paper house bill for release purposes, the carrier has the option of using Form A8A(B), In Bond – Cargo Control Document, or a paper print out of the ACI /eManifest transmission, provided it contains the information found in Appendix E: Cargo data requirements when representing a paper version of ACI /eManifest transmittal .\nNote: For further information on alternate CCD s that meet the CBSA's requirements and instructions on the completion of the prescribed reporting documents, refer to the Memoranda D3 – Transportation series relating to the particular mode of transport and Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods . These include information on forms A8A(B): In Bond—Cargo Control Document, A6A: Freight/Cargo Manifest, A8B, United States – Canada Transit Manifest, A10: Cargo Control Abstract and A30: Diversion Notice . For further information on reporting automotive production and service goods, refer to Memorandum D17-3-1: The New Automotive System—Highway Mode .\nCorrections to cargo control documents\n60. Any corrections must be made to all paper copies (when applicable) of the original CCD before presenting it to the CBSA. Corrections must also be made to the ACI /eManifest cargo control data elements, which have been electronically transmitted to the CBSA.\nNote: Instructions for providing corrected information in the required electronic format are found in the Electronic Commerce Client Requirements Document ( ECCRD ).\n61. Corrections to a paper CCD may also be made after the carrier has reported to the CBSA, if the longroom and the CBSA delivery authority copies have not been presented to the broker/consignee. The corrections are to be made on the longroom and the CBSA delivery authority copies and presented to the CBSA, accompanied by supporting evidence, if the quantity or description is changed. Acceptable supporting evidence will be the original bill of lading, waybill, interlined pro-bill or other acceptable document from the point of loading. The longroom and the CBSA delivery authority copies will be returned to the carrier for presentation to the consignee. Electronic transmissions must also be updated to match the paper version.\n62. When a paper cargo control document ( CCD ) must be rewritten, the rewritten document must bear the same cargo control number ( CCN ) as the original. A notation must be shown on the new document in the description of goods section stating the reason the original document has been rewritten. Any change in the quantity or description of goods must be supported by documentation such as the original bill of lading, waybill, interlined pro-bill , or other acceptable document from the point of loading.\n63. The carrier should rewrite the paper CCD , or update the ACI /eManifest electronic cargo transmission, for a change in quantity on a shipper's load and count only when the original bill of lading or interlined pro-bill contains a typographical or other error, or when an error occurred in the preparation of the cargo control document/transmission .\n64. The carrier must present all copies of the rewritten paper document with the longroom and the CBSA delivery authority copies of the original document, and the supporting documentation, where necessary, to the CBSA for validation.\n65. If found to be acceptable, the longroom and the CBSA delivery authority copies of the rewritten paper document will be date stamped on the reverse of the document, and in the case of electronic longroom processing an electronic date stamp will appear on the front of the document. The rewritten longroom and the CBSA delivery authority copies will be returned to the carrier for furtherance to the consignee. The CBSA will destroy the original CBSA delivery authority copy. The rewritten mail copy (with the original longroom copy and supporting documentation) will be retained by the CBSA.\n66. For corrections or amendments to electronic cargo data, refer to the specific modal Memoranda D3 – Transportation series .\nUnique shipment processes\n67. The following processes are not exempt from ACI /eManifest data but the reporting and/or ACI /eManifest requirements differ in some manner. For information on other mode specific processes, refer to Memoranda D3 - Transportation series.\nNon-resident importer\n68. For shipments being delivered to Canada where the consignee is a non-resident importer, the foreign name and address of the consignee will be accepted in the consignee name and address fields in the cargo transmission.\n69. The Canadian party to whom the cargo is being delivered must be provided in the delivery party name and address fields. The delivery party name and address may be a warehouse, rail yard, etc., if that is where the carrier's contract of carriage ends.\nTransmitting “to order” shipments\n70. In acknowledgment of common business practices the CBSA will accept “To Order”; “To Order of Shipper”; or “To Order of Bank”; or “Other Named Entity” in the consignee field provided the name and address of the owner or owner's representative is transmitted as a Notify Party. To help clarify, the following examples illustrate the CBSA's requirements:\nExample 1: “To Order” and “To Order of Shipper”\nThe CBSA will accept “To Order” and “To Order of Shipper” in the consignee name field. The address information, city name, and country are mandatory fields for the consignee and ideally the shipper's coordinates would be repeated. However, the CBSA will accept terms such as “Same as Shipper”; “See Above”; etc., in the address information field and city name.\nThe name and address of the owner or owner's representative would be provided in the Notify Party fields. The delivery address, if different, would be transmitted in the Delivery Address fields.\nExample 2: “To Order of Bank or Other Named Entity”\nThe name of the bank or the named entity must be transmitted in the consignee name field. Again, because the address information, city name, and country are mandatory fields, the complete address of the bank, or other named entity, must be transmitted in the consignee name and address fields. The name and address of the party taking receipt of the goods in Canada must be transmitted in the Notify Party fields. The delivery address, if different from the address provided in the Notify Party fields must be transmitted in the Delivery Address fields.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Carnets and other temporary imports", + "part": "", + "division": "", + "heading": "", + "text": "71. The CBSA does not accept carnets or other temporary import documents as a valid cargo control document ( CCD ) for the import, in-transit , or export movement of goods by a carrier.\n72. Electronic ACI /eManifest cargo and conveyance data must be transmitted for carnet or other temporary imports or in-transit shipments within the prescribed timeframes. Carnet and other temporary imports arriving in Canada for export must also be accompanied by the appropriate CBSA CCD s for the mode of transport being used. The Carnet and other temporary import documents must be presented to the CBSA at the time of arrival or export.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Moving company and personal effects", + "part": "", + "division": "", + "heading": "", + "text": "73. When personal effects are being imported into Canada the name and address of the actual consignee is required. The name of the moving company may be provided in the Notify Party field.\n74. For additional information on personal effects and goods to follow, refer to Memorandum D17-1-3: Casual Importations .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Entered to arrive ( ETA ) and value included ( VI ) shipments", + "part": "", + "division": "", + "heading": "", + "text": "75. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) is required for entered to arrive ( ETA ) and value included ( VI ) type shipments within the prescribed timeframes. The CBSA will manually acquit the cargo data with the original transaction number associated with the goods.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Ships' stores (goods imported for ships' stores)", + "part": "", + "division": "", + "heading": "", + "text": "76. Defined as goods imported into Canada by airlines or vessels specifically for delivery to vessels or a bonded warehouse, refer to Memorandum D4-2-1: Ships' Stores for additional information .\n77. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported for ships' stores into Canada must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Duty free shops (goods imported by duty free shops)", + "part": "", + "division": "", + "heading": "", + "text": "78. Defined as goods imported into Canada by duty free shops and delivered directly to a licensed duty free shop facility. Refer to Memorandum D4-3-4: Duty Free Shop—Operational Responsibilities and Memorandum 4-3-5: Duty Free Shop—Inventory Control and Sales Requirements for additional information on duty free shops.\n79. The ACI /eManifest cargo and conveyance data, and house bill data (if the shipment is consolidated) pertaining to goods imported and delivered directly to a licensed duty free shop must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Shortages", + "part": "", + "division": "", + "heading": "", + "text": "80. A shortage occurs where a quantity of goods was initially reported upon arrival at first port of arrival ( FPOA ), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA upon arrival.\n81. As the carrier's report to the CBSA is proof of the goods being on board the conveyance, all goods reported to the CBSA are deemed to have entered in Canada.\n82. Duty and taxes will be assessed on all goods reported unless acceptable evidence of a shortage is presented to the CBSA. Presentation of evidence of the shortage is the responsibility of the party liable for payment of the duties and taxes.\n83. Acceptable evidence of a shortage can consist of written evidence of payment of a claim by a foreign carrier or a statement by a border services or peace officer that the goods were destroyed through an accident, fire or documentation from the vendor, exporter, shipper or warehouse operator at the point of departure attesting that a true shortage did exist and was not the result of theft, loss, etc.\nNote: Documentation originating from the carrier or freight forwarder is not considered acceptable evidence of a shortage. Shortages must be substantiated by a third party.\n84. Where evidence of a shortage cannot be provided within 70 days of the initial report, duties and taxes owing for the goods short must be paid. For information on refund claims, refer to Memorandum D6-2-3: Refund of Duties .\n85. Shortages previously noted on waybills at a trans-shipping point outside Canada, or as ascertained by a physical check by a Border Services Officer ( BSO ) at the CBSA office of importation, must be noted by way of a change or an amendment to the cargo data as soon as it is discovered.\n86. When portions of a shipment previously identified as a shortage are forwarded to Canada, they must be reported to the CBSA. The new ACI /eManifest cargo transmission must bear a reference to the original CCN in the special instructions field.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Overages, company owned material ( COMAT ) and goods found astray", + "part": "", + "division": "", + "heading": "", + "text": "87. Any excess from the quantity of goods transmitted in the same shipment and found by the carrier or freight forwarder post arrival are considered overages.\n88. When an overage is found post arrival, the carrier or freight forwarder should change or amend their cargo document to show the correct quantity of the goods. Highway cargo, rail cargo and house bill transmissions may be amended using the overage amendment code. Air cargo and marine cargo transmissions may be charged (no amendment code available).\n89. If no ACI /eManifest transmission is on file and goods are found but not reported then a new advance commercial information ( ACI ) cargo transmission will be required.\n90. If ACI /eManifest transmission is on file then any additional goods that are found before the cargo is released should be changed/amended . If additional goods are found after the release has occurred and the cargo control number ( CCN ) was acquitted, the carrier should not amend the acquitted cargo.\n91. As overages represent cargo that has not been reported to the CBSA as required under the Customs Act , when a border services officer ( BSO ) discovers an overage during a CBSA check or examination, the carrier or freight forwarder may be assessed the appropriate penalty. For additional information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n92. In the case of overages found by a carrier or freight forwarder within their own system, the carrier or freight forwarder must report the goods to the nearest CBSA office immediately using the appropriate ACI /eManifest cargo transmission.\n93. For consolidated shipments, the CBSA requires complete information pertaining to all specified goods prior to loading or prior to arrival in Canada. Where no ACI /eManifest information was transmitted (full shortage) and no exemption or exception exists, a house bill transmission is required as soon as it is discovered.\n94. Company owned material ( COMAT ), or goods carried in a conveyance (truck, aircraft, etc.) owned or controlled by the importer or shipper found not reported to the CBSA may be subject to enforcement action and/or AMPS penalties. For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System .\n95. Domestic goods shipped from one point in Canada to another point in Canada, found astray in the United States and returned to Canada must be covered by the appropriate ACI /eManifest cargo transmission showing the CBSA office of re-importation as the receiving CBSA office. Once verified of the facts, the shipment will be released to the carrier or freight forwarder.\nNote: Verification will consist of satisfactory evidence provided by the United States Customs and Border Protection (US CBP) or the carrier at the trans-shipping point where the goods were found. The CCD or ACI /eManifest cargo transmission will be acquitted by reference to this memorandum.\n96. Shipments originating in the United States destined for other points in the United States, but found astray by the carrier or freight forwarder in Canada are to be returned to the United States on a CCD . The document must certify that the shipment was found astray in Canada on the applicable date and is now being returned to the United States in the same condition as received. The certificate must also state that the goods have remained under CBSA control. When the goods are exported, the long room and the CBSA delivery authority copies must be presented to the CBSA at the point of exit. The CBSA delivery authority copy will be returned to the carrier or to the freight forwarder after being stamped by the CBSA and the long room copy will be assigned an outward report number and retained by the CBSA.\n97. Carriers and freight forwarders must transmit ACI /eManifest cargo data and house bill data (if the shipment is consolidated) for all goods being transported to Canada, including Canadian goods found astray outside of Canada, unless there is an exemption or exception. Once verified of the facts, the CBSA will release the shipment to the carrier or freight forwarder. Verification will consist of satisfactory evidence provided by the foreign Customs organization or the carrier. The cargo control document ( CCD ) will be acquitted by a reference to this memorandum.\n98. Foreign goods found astray in Canada must have ACI /eManifest cargo data electronically transmitted post arrival as soon as they are discovered by the carrier or freight forwarder. The goods may then be exported in accordance with the Reporting of Exported Goods Regulations and as outlined in Memorandum D3-1-8: Cargo—Export Movements .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Shipper's load and count", + "part": "", + "division": "", + "heading": "", + "text": "99. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n100. The carrier must maintain a seal record and note the seal number on the cargo transmission. A border service officer ( BSO ) must supervise the breaking of a shippers seal when required for CBSA purposes. The BSO will reseal the unit with a CBSA seal and notate the new number on the documents.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "CBSA cargo control abstract", + "part": "", + "division": "", + "heading": "", + "text": "101. A shipment must be abstracted when its CCD will be accounted for by more than one CBSA accounting document or other clearance document. Importers or their agents (including freight forwarders and carriers) must document abstracts on the CBSA Form A10: Cargo Control Abstract .\n102. A Form A10: Cargo Control Abstract must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo transmission must be accounted for on these documents.\n103. Form A10: Cargo Control Abstract is a five-part form consisting of the following copies:\n- CBSA control copy;\n- longroom copy;\n- CBSA delivery authority copy;\n- warehouse operator's copy; and\n- issuer's copy.\nNote: This fillable form can be downloaded from the CBSA's list of forms online , printed and saved.\n104. Each cargo control abstract must show a unique number consisting of the cargo control number ( CCN ) on the master cargo control transmission, suffixed by the character X and a sequential numeric digit, beginning with 1. For example:\n- If a shipment manifested by a carrier were to be accounted for by three separate acquittal documents, three abstracts would be prepared. The master CCN 6110 SA12345 would be shown in the \"Master Cargo Control No.\" field of each abstract, and the three abstracts would be numbered 6110 SA12345X1, 6110 SA12345X2, 6110 SA12345X3; or\n- System limitations allow for a maximum of 25 characters. Therefore, where a cargo control document ( CCD ) consisting of 23 characters is to be abstracted into more than nine shipments, the CCN on the master document would be suffixed by: X1 to X9 for the first nine abstracts; Y1 to Y9 for the next nine abstracts; Z1 to Z9 for the next nine abstracts; A1 to A9 for the next nine abstracts; B1 to B9 for the next nine abstracts; etc.\nNote: The character \"D\" cannot be used as a suffix in abstract numbers.\n105. The importer or their agent must present all copies of the abstracts listed on the Form A10: Cargo Control Abstract, prior to the release of any portion of an abstracted CCD .\n106. The CBSA control copy of each abstract will remain with the CBSA. The original CCN will be manually acquitted in the CBSA system with the new abstract cargo control numbers ( CCN s). The longroom and the CBSA delivery authority copies of each abstract will be returned to the consignee for presentation with the clearance documents. The importer or their agent will forward the warehouse operator's copy of each abstract to the warehouse operator for record-keeping purposes. The issuer's copy of each abstract will be returned to the importer or their agent. Further details on the warehouse operator's record-keeping requirements can be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n107. Under no circumstances may cargo be removed from a sufferance warehouse once abstracts have been presented without presentation of a valid acquittal document or a re-manifest to cover the movement of the goods. Failure to comply will result in the issuance of Administrative Monetary Penalty System ( AMPS ) penalties.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Re-manifested cargo control documents", + "part": "", + "division": "", + "heading": "", + "text": "108. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new cargo control document ( CCD ), Form A8A(B): In Bond—Cargo Control Document , otherwise known as a re-manifest, must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous cargo control number ( CCN ) is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\n109. Consolidated shipments cannot be re-manifested unless they are in-transit and qualify for the exception found in Memorandum D3-3-1: Freight Forwarder Pre-Arrival and Reporting Requirements :\n- temporarily allow the submission of either house bills or supplementary cargo data for consolidated cargo originating offshore and transiting through Canada to the United States (Offshore – Canada – United States), when all of the house bills within the consolidated shipment are transiting Canada and being exported together.\n110. If the conditions in the above paragraph are met, a consolidated shipment may be re-manifested if:\n- supplementary data reports are transmitted pre-arrival instead of electronic house bills;\n- all of the shipments in the consolidation are being exported at the same time;\n- a paper re-manifest is presented by the carrier transporting the shipment to the port of export using the consolidated primary cargo control number ( CCN ) as the previous CCN on the re-manifest; and\n- the consolidated shipment will be reported for export as per Memorandum D3-1-8: Cargo—Export Movements .\n111. The carrier code appearing in the “carrier code/cargo control number” field of the re-manifested cargo control document ( CCD ) represents the carrier who is liable for the goods.\n112. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifests (multiple A8A(B) In Bond – Cargo Control Documents) are to be prepared for each portion of the shipment, by destination. All the re-manifests for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n113. All copies of the re-manifest A8A(B) In Bond – Cargo Control Documents must be presented to the CBSA. The mail and station copies of the re-manifest form A8A(B) In Bond – Cargo Control Documents will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Diversions (paper process for ACI /eManifest exemptions/exceptions )", + "part": "", + "division": "", + "heading": "", + "text": "114. A diversion occurs when a shipment is rerouted to another CBSA office, before arriving at the destination CBSA office or sufferance warehouse indicated on the CCD . If it is determined that the goods should have been directed to another CBSA office for release only after arrival at the destination, then a re-manifest must be submitted. No more than one diversion of the same shipment will be allowed before a new CCD is issued.\n115. It will be the responsibility of the carrier in whose dispatch system the diversion occurs to prepare Form A30: Diversion Notice , in duplicate, and attach both copies to the longroom copy of the cargo control document ( CCD ). Form A30: Diversion Notice is available in a fillable, savable format online.\n116. The diversion notice will be supplied by the carrier in 21.5 cm by 14 cm (8 in. by 5 in.) size and printed on blue paper. If the carrier so elects, the diversion notice can be prepared in triplicate. The third copy will be date stamped and returned to the carrier for record purposes.\n117. The diversion notice and the longroom and the CBSA delivery authority copies of the CCD must be given to the consignee, or connecting carrier if interlined, for presentation with the relative acquittal documents at the CBSA office of release. The diversion notice will remain with the acquittal document until numbered.\n118. Diverted shipments cannot be released by the CBSA without a diversion notice attached to the CCD . In situations where the carrier neglects to provide the consignee with a diversion notice, it is the consignee's responsibility either to obtain it from the carrier or to prepare a diversion notice (in duplicate) for presentation to the CBSA.\n119. If a discrepancy exists, the CBSA office of release will contact the CBSA office at the first port of arrival ( FPOA ) by returning the diversion notice with a copy of the CCD . It will be the responsibility of the CBSA office at the FPOA to resolve the discrepancy.\n120. When only a portion of the shipment is to be diverted to another CBSA office for release, an abstract must be prepared to cover the re-routed portion of the shipment as well as the portion of the shipment to be cleared locally. The re-routed portion must then be documented on a re-manifest, which will cancel the abstract.\n121. For modal specific information on diversion reporting procedures for cargo that has been electronically transmitted, refer to the Memoranda D3 series: Transportation .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Emergency diversion: Goods moving within Canada", + "part": "", + "division": "", + "heading": "", + "text": "122. The person in charge of the conveyance must declare an emergency diversion. Reasons for such declarations will vary and can include: mechanical, medical, inclement weather conditions, security, etc.\n123. If a conveyance loaded in Canada is destined to another Canadian port and is diverted to a foreign port due to an emergency such as stated above, the following will occur:\n- If the Canadian goods and crew remain on the conveyance for the duration of that emergency at the foreign port and no other goods or crew are loaded or offloaded onto the conveyance during the emergency, and they continue their journey to its original Canadian destination once the emergency has passed, the cargo and crew will clear the CBSA at Canadian destination. ACI /eManifest will not be required . The arrival of the conveyance must be reported to the CBSA. Reporting instructions for the various modes are: marine mode: Form A6: General Declaration to the CBSA at that port; highway mode: Verbal report at CBSA port of entry; and air mode: Completed form Form AG1: General Declaration (Outward/Inward) . rail mode: Form A1: Train Report Inward.\n- If any of the Canadian goods are offloaded and/or any crew disembarks at the foreign port, or additional goods are loaded and/or additional crew embarks onto the vessel at the foreign port, the emergency diversion reporting exemption will not be applicable and full ACI /eManifest will be required within the prescribed timeframes for the mode of transportation, including cargo reports for all shipments on board the conveyance (those loaded in Canada as well as those loaded at the foreign port).\n124. Refer to the specific modal Memoranda D3 - Transportation series for procedures regarding reporting on arrival in scenarios when ACI /eManifest is not required (as per point (a) above) including Appendix C in Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements for contact information for the National Targeting Centre (NTC) and regional ports of entry.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Delivery requirements", + "part": "", + "division": "", + "heading": "", + "text": "125. In bond goods that have not been released by the CBSA at the first port of arrival ( FPOA ) must be delivered to a CBSA specified sufferance warehouse for CBSA release, unless exempted from this requirement by the CBSA.\n126. Information about general delivery requirements into sufferance warehouses may be found in the mode specific Memoranda D3 - Transportation series .\n127. In every mode, once unreleased goods physically arrive at a sufferance warehouse, the warehouse operator must submit a warehouse arrival certification message ( WACM ) for each cargo control number ( CCN ) that has that warehouse as a final destination whether the CCN is in an electronic or paper format. Warehouse operators must register with the Technical Commercial Client Unit ( TCCU ) to become compliant with WACM requirements. Warehouse operators must use electronic data interchange ( EDI ) to transmit WACM , as this functionality is not currently supported through the eManifest portal. Information on WACM and other notifications can be found in Chapter 11: Advance Commercial Information ( ACI /eManifest Notices ( ECCRD ).\n128. When multiple containers are documented on one CCD but arriving at the destination warehouse at different times, the warehouse operator may send a WACM to arrive the CCN when the first container physically arrives at the warehouse, as long as all of the containers documented on the same CCD are physically in Canada.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Delivery requirements: Exemptions", + "part": "", + "division": "", + "heading": "", + "text": "129. The following commodities have been exempted from the delivery requirements outlined previously in this memorandum:\n- articles imported as settlers' effects (tariff item No. 9807.00.00) or under the provisions of tariff items Nos. 9805.00.00 and 9808.00.00 when delivered to a CBSA office; and\n- goods imported for a period not exceeding six months for the purpose of display at a convention or a public exhibition at which the goods of various manufacturers or producers are displayed; and\n- empty cargo containers repositioned for loading export cargo; and\n- goods subject to the Explosives Act ; and\n- goods transferred from a bonded warehouse in one CBSA office jurisdiction to a bonded warehouse in another CBSA office jurisdiction, provided the fields indicating the sending and receiving CBSA offices on the cargo transmission control document are properly completed; and\n- goods for delivery to a CBSA bonded warehouse under the jurisdiction of a frontier CBSA office may be manifested directly onto the frontier CBSA office, when no sufferance warehouse is established at the location; and\n- goods being the property of the United States government, arriving by highway and manifested on Argentia, Newfoundland, for release (provided the imported goods comply with the restrictions imposed by the Excise Act, 2001 ); and\n- goods for delivery to a duty-free shop.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Delivery requirements: Alcohol and tobacco shipments", + "part": "", + "division": "", + "heading": "", + "text": "130. Spirits (including beer), wine and tobacco products must be sealed as per sealing requirements as outlined in this memorandum.\n131. In case of specific commodities such as bulk goods and liquid products, direct delivery to a warehouse licensed to receive those goods is permitted. For more information, refer to Memorandum D4-1-4: Customs Sufferance Warehouses .\n132. For additional information on the warehousing, delivery requirements and restrictions related to alcohol and tobacco products, refer to the following memoranda:\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors ;\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements ; and\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods .\n133. For additional information on excise policy related to alcohol and tobacco products, contact the excise duty section of your regional Canada Revenue Agency (CRA) office. For a directory of regional offices , consult the CRA website.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Movement and cargo control of unreleased goods in Canada", + "part": "", + "division": "", + "heading": "", + "text": "134. Information about movement between sufferance warehouses may be found in the Memoranda D3 - Transportation series relating to the cargo control procedures for the particular mode of transport.\n135. Goods transferred from a sufferance warehouse to a private bonded warehouse will not be documented on a cargo control document ( CCD ), as the CBSA control will be affected under the Commercial Accounting Declaration ( CAD ) . Responsibility for loss will rest with the importer of record on whose behalf the transfer was made. This shall also apply to goods transferred between private bonded warehouses within the jurisdiction of one CBSA office.\n136. Goods transferred from or into a public bonded warehouse must be documented on a CCD . A CCD will also be required when goods are transferred from a private or public bonded warehouse in one CBSA jurisdiction or into a private or public bonded warehouse in another CBSA office jurisdiction.\n137. Where possible, the CCD covering the transfer must be presented at the same time as the CAD and it must bear a reference to the CAD number in the description of goods section. The quantity and description of goods shown on the CCD must be identical to that shown on the CAD. Where the goods are moving from a sufferance warehouse into a public bonded warehouse, the CBSA will validate the cargo control document ( CCD ) covering the transfer of the goods.\n138. After validation of the Commercial Accounting Declaration (CAD) and the CCD , the longroom and the CBSA delivery authority copies of the CCD s will be returned to the carrier for presentation to the receiving warehouse operator. The CBSA will retain the mail and station copies of the CCD s for control purposes.\n139. Upon delivery of the goods to the bonded warehouse, the warehouse operator must acknowledge receipt of the goods on the longroom and the CBSA delivery authority copies. Any discrepancies in the number of pieces should also be noted.\n140. When the goods have been transferred from a bonded warehouse, the warehouse operator will present the longroom and the CBSA delivery authority copies to the consignee or agent for subsequent presentation with the CAD for re-warehousing.\n141. A hold at the first port of arrival ( FPOA ) supersedes an authorization to move that may be granted by the CBSA. Where a hold for a health, safety and security (HSS) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA . Movement beyond the primary sufferance warehouse at the FPOA or the designated commercial office will not be allowed unless authorized by the CBSA.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Notification of release of goods to warehouse operators", + "part": "", + "division": "", + "heading": "", + "text": "142. Information related to the documentation required for release of goods from a sufferance warehouse can be found in Memorandum D17-1-4: Release of Commercial Goods . Warehouse operators may release goods from a sufferance warehouse when documentation listed in Memorandum D4-1-4: Customs Sufferance Warehouses is presented.\n143. Warehouse operators wishing to receive the deconsolidation notice, the release notice or the custom self-assessment ( CSA ) authorized to deliver notice should refer to the Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ) for additional information.\n144. In those cases where more than one shipment is contained in the car, trailer or container, it is the warehouse operator's responsibility to ensure that only the identified shipment is released or that the car, trailer or container is held until all its contents are released.\n145. If an ACI /eManifest hold has been placed on a shipment, this hold supersedes the release of the goods. The goods cannot be released until the hold has been removed by the CBSA.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Outstanding cargo control documents tracing procedures", + "part": "", + "division": "", + "heading": "", + "text": "146. The carrier's report to the CBSA is proof of the goods being on board the conveyance in the absence of evidence to the contrary, and all goods reported are deemed to have arrived. The carrier is liable for duty and taxes payable on all goods reported, unless one of the conditions outlined in subsection 20(2) of the Customs Act , or evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA release is provided. In accordance with the Reporting of Imported Goods Regulations , payment or evidence should be provided to the CBSA within 70 days of the date of initial report.\n147. Tracing procedures will be initiated by the CBSA against all outstanding cargo control documents ( CCD s) that remain unacquitted 40 days from the date of initial report to the CBSA.\n148. Before issuing form A19, CBSA Tracer, the CBSA will verify if the goods are on hand in a CBSA sufferance warehouse or other approved holding area. If the goods are found, the procedures for unclaimed goods, as detailed in the Storage of Goods Regulations , will be followed.\n149. If the goods are not in the sufferance warehouse, a form A19, CBSA Tracer, will be issued to the carrier of record (i.e. the carrier whose carrier code appears on the outstanding cargo transmission).\n150. Form A19: CBSA Tracer, allows the carrier 30 days to present the goods for examination, to present evidence that the goods did not enter Canadian commerce or consumption without the benefit of a CBSA examination and release, to present evidence that the goods were exported, or that the liability for the in bond shipment was transferred to another bonded carrier or to a sufferance warehouse operator.\n151. Where satisfactory evidence can be provided to prove that the goods did not enter Canadian consumption without a CBSA examination or release, the carrier will be exonerated of liability to pay duties and taxes. As a guideline, the following is representative of satisfactory evidence:\n- the proof that the goods were released by the CBSA via the Release Notification System ( RNS ), or the eManifest D4 “released” message. In addition, an “arrived” message as part of the eManifest suit of notices issued by CBSA when the goods have been arrived via warehouse arrival certification message ( WACM ) and a release is not on file; or\n- the goods were not laden outside Canada. A written statement from the exporter, foreign port authority or other official with knowledge of the facts that the goods are located in a foreign country and have not been laden for movement to Canada; or\n- a shortage occurred outside Canada. Written evidence of payment of a claim by a foreign carrier to support the contention that the shortage occurred outside Canada, or a statement by a foreign customs or peace officer that the goods were lost or destroyed through an accident or other such contingency abroad; or\n- the goods were delivered into an approved CBSA sufferance warehouse. A receipt document signed by the sufferance warehouse operator or warehouse arrival certification message ( WACM ) that was accepted by the CBSA; or\n- the goods were transferred in bond to another bonded carrier. A transfer document or a copy of the cargo control document ( CCD ) bearing the signature of a representative of the transferee with the document marked \"in bond\". This refers to those shipments, which are turned over to another carrier for re-manifesting to their final destination; or\n- while still in bond, the goods were exported from Canada. A copy of the CCD or electronic export report under which the goods were exported without leaving the carrier's system, or a copy of a United States Consumption Entry, or similar accounting document from a foreign government; or\n- the goods were destroyed after landing in Canada, before the CBSA release. Evidence of destruction by accident, fire, etc., in the form of a report by police or fire officials, or remnants of the articles identifiable as the goods covered by the CCD .\n152. If, on receipt of the form A19, CBSA Tracer, the carrier determines the load is within the carrier's system, the cargo is to be delivered immediately to the sufferance warehouse. The carrier must inform the consignee and the CBSA of the location of the goods.\n153. The CBSA will allow the consignee two business days after notification by the carrier, warehouse operator, or importer/broker that an accounting document is required, to present an accounting document for the goods before issuing a Form E44: Notice – Unclaimed Goods, and transferring the goods into the Queen's warehouse. The form is used to notify the importer and carrier that goods have been left unclaimed in a CBSA office, highway frontier examining warehouse, sufferance warehouse or bonded warehouse, and that the goods must be claimed within 30 days of the date that the Form E44: Notice – Unclaimed Goods was issued or they will become forfeit to the Crown. Once the goods become forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or owner. Refer to Memorandum D4-1-5: Storage of Goods , Appendix A for sample of Form E44: Notice – Unclaimed Goods.\n154. When a carrier submits acceptable evidence to the CBSA that the goods were transferred in bond to another bonded carrier for re-manifesting to another CBSA office, the original carrier will be absolved of liability for the goods. The receiving carrier will be issued a CBSA Tracer, accompanied by a copy of the cargo control document ( CCD ) and a copy of the evidence of the transfer, and will be held accountable for the goods.\nNote: Failure to respond to a CBSA Tracer within the 30 day time limit may result in the issuance of a penalty.\n155. Where proof of legal disposition of the goods is not submitted to the CBSA within the 30 day time period of the CBSA Tracer, duties and taxes must be accounted for on the Commercial Accounting Declaration (CAD) or form BSF144: Invoice, depending on the party liable for the payment of duties and taxes.\n156. Where the importer has received the goods, but the duty and taxes has not been accounted for (i.e. unlawful delivery or unlawful removal from a sufferance warehouse), the importer must be asked in writing to submit a voluntary entry on CAD within 30 days.\n157. Where it is determined that the carrier or the warehouse operator is liable for the duties and taxes owing on the goods (e.g. lost or unaccounted in bond goods or where the importer has failed to account for duties and taxes on goods unlawfully delivered or removed from a sufferance warehouse), a demand for payment of duties and taxes will be made on Form BSF144: Invoice. Receipt of payment should be acknowledged on Form K21: Cash Receipt.\n158. Form BSF144: Invoice, allows the carrier 30 days from the date of issuance to remit payment. Failure to do so within this 30 day limit will result in a demand to the surety company for payment of the duties and taxes owed or the cashing in of other forms of security, as applicable. In addition, all in bond privileges of the carrier may be withdrawn. Refund claims on a paid Form BSF144: Invoice will be considered if suitable evidence is presented to the CBSA within two years of payment.\n159. In the case of outstanding import shipments covered by single-trip bonds, the CBSA office of destination will request a copy of the bond and bond application from the issuing office to facilitate tracing of the shipment or demands on the surety company.\n160. The CBSA office of issuance will be responsible for tracing outstanding in-transit shipments covered by Form A8B: United States—Canada Transit Manifest .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Shipments subject to the requirements of other government departments", + "part": "", + "division": "", + "heading": "", + "text": "161. Unacquitted cargo transmissions, including unacquitted in-transit documents, may cover shipments which are subject to requirements of other government departments. These requirements must be considered when tracing action is being taken, refer to the Memoranda D19 series: Acts and Regulations of Other Government Departments .\n162. The CBSA should also communicate information on unacquitted cargo to other government departments for follow-up action, as required.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Contingency plan in the event of system failure", + "part": "", + "division": "", + "heading": "", + "text": "163. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n164. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Penalty information", + "part": "", + "division": "", + "heading": "", + "text": "165. For more information on administrative monetary penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Also refer to the AMPS web page.\n166. Other administrative sanctions, such as the revocation of program privileges and penalties of other government departments, may also be applicable.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-27", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Ordering CBSA publications and forms", + "part": "", + "division": "", + "heading": "", + "text": "167. You can order CBSA publications and forms in several ways:\n- Online : An online order form will allow you to choose from a select amount of forms and publications for delivery to your address. Ordering online is available via the CBSA's online listing of forms; or\n- Privately printed : Specifications for privately printed CCD s Form A8A(B): In Bond—Cargo Control Document and the relevant bar code specifications are respectively contained in Appendices B and C of this memorandum.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-28", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix A: Instructions for completing Form A10— Cargo Control Abstract", + "part": "", + "division": "", + "heading": "", + "text": "U.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the U.S. Customs and Border Protection ( USCBP ) port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nCBSA office : Indicate the CBSA office where the abstracts are presented. The CBSA offices are listed in the Directory of CBSA offices and services .\nConsignee name and address : Indicate the name and mailing address of the person or firm importing the goods.\nShipper's name and address : Indicate the name and mailing address of the person or firm shipping the goods.\nWaybilled from or point loaded : Indicate the city and country where goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nAcquittal no. : For CBSA use only.\nCarrier code : Indicate the carrier code as shown on the carrier's master cargo control document ( CCD ).\nCargo control no. : Indicate the carrier's cargo control number ( CCN ) as shown on the carrier's master CCD suffixed by the character X and an identifying numeric digit, e.g., 6107123X1, 6107123X2. Refer to this memorandum for instructions on numbering abstracts when the master cargo number consists of 23 digits, and is to be abstracted into more than nine shipments.\nMaster cargo control no. : Indicate the CCN as shown on the carrier's original CCD .\nLocation of goods : Indicate the name, address and sub-location code of the sufferance warehouse where the goods are stored pending CBSA clearance. A list of sufferance warehouse sub-location codes is available on the CBSA website.\nNo. of pieces : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nDescription and pieces:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- 3 pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of pieces must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms.\nWeight : Indicate the weight of the shipment in pounds or kilograms; weight must be totaled.\nName and address of deconsolidator/broker/importer : Indicate the name and address of the deconsolidator, broker or importer issuing the CBSA cargo control abstracts or re-abstracts , whichever is applicable.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-29", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix B: Specifications for Form A8A(B)—Cargo Control Document", + "part": "", + "division": "", + "heading": "", + "text": "1. The cargo control document ( CCD ), which is described below, can be used by all modes of transportation to report goods being imported into or exported from Canada.\n2. Privately printed CCD s must adhere to the format and specification instructions provided herein. No deviation from the established layout, as set out in the sample provided in this appendix, will be permitted.\n3. The CBSA's approval is not required for the private printing of the CCD . However, a CCD that has been printed in a manner that impedes its expeditious processing by the CBSA will be rejected for reporting purposes. In such instances, the carrier will have to reprint the CCD so that it meets the CBSA requirements.\n4. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their CCD s to a supply sufficient to cover a period no longer than 12 months. This would preclude having surplus stock on hand in the event of revisions to the form.\n5. The number of copies required to report goods to the CBSA varies, depending on the mode of transportation and the status, i.e., non-bonded or bonded, of the carrier.\n6. The CCD must be between 17 and 21.5 cm wide and between 14 and 28 cm long.\n7. Carriers may print their own CCD s on laser printer without side stubs and tear-offs . The appropriate copy designation must be shown on each copy of the document set.\n8. All CBSA copies of the CCD can be white in colour.\n9. The following must be printed on the bottom of the copies of the cargo control document ( CCD ):\n- mail copy;\n- station copy (if required);\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n10. The copy designators (that is, mail copy, station copy, longroom copy, warehouse operator's copy, CBSA delivery authority copy) must be printed in Helvetica Regular (8 points).\nCBSA delivery authority copy\n11. A field for the CBSA release stamp must be provided on the CBSA delivery authority copy with the following wording, \"to be released stamped by the CBSA before goods can be delivered to consignee\". The field for the release stamp is to be printed on the CBSA delivery authority copy only, in place of the free area provided on each of the other copies of the CCD . The size specifications of the field for the CBSA release stamp are the same as for the free area.\n12. Where cargo is to be released at an inland CBSA office, \"in bond\" must be stamped or pre-printed on each copy of the CCD .\n13. The company's logo, name and address (above the Acquittal No. field) are to be sized according to the space available on the document. A sample Form A8A(B): In Bond—Cargo Control Document is available on the CBSA's website.\nNon-bonded and bonded operations\n14. All carriers, except marine carriers, must use a five-part form with copies placed in the following sequence:\n- mail copy;\n- station copy;\n- longroom copy;\n- warehouse operator's copy;\n- CBSA delivery authority copy.\n15. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA office by presentation of a completed Form A6A: Freight/Cargo Manifest .\n16. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward cargo report, and must include a list of all the marks and numbers of cargo containers on board.\nCargo control numbers ( CCN s)\n17. The CCN will consist of the CBSA issued carrier code, followed by a unique carrier-assigned number. The CCN must not be duplicated for a three-year period, except for air mode CCN s. Air mode CCN s may be reused after one year. For additional information about air mode CCN reuse timeframes, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements .\n18. Freight forwarders and highway carriers who have their cargo control documents ( CCD s) privately printed are required to print the CCN in bar code format on all copies of the document set.\n19. Bar code specifications for the CCN are contained in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum. Bar code/human readable CCN s must be approved by the CBSA before the printing of the CCD or labels.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-30", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix C: Bar code specifications for cargo control numbers ( CCN s)", + "part": "", + "division": "", + "heading": "", + "text": "Part I\n1. Bar code symbologies\nClients can choose bar code symbology (a) or (b):\n- Standard Code 3 of 9 is defined in the Automatic Identification Manufactures Inc. ( AIM ) Document USS-39 (USD-3). Clients cannot use optional Code 3 of 9 modulo 43 checksum. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide-to-narrow-bar-width ratio, subject to meeting the requirements outlined in Part II; or\n- Code 128 is defined in AIM Document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For cargo control numbers ( CCN s) longer than 18 characters, clients may not be able to use Code 3 of 9. The CBSA will not accept numbers longer than the maximum length of 4.5\"/11.43 cm.\n2. Width of narrow bar\nThe minimum width of a narrow bar must be 0.009\"/0.023 cm.\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) 0.016\"/0.04 cm\n- Code 3 of 9 (3:1 ratio) 0.012\"/0.03 cm\n- Code 128 0.016\"/0.04 cm\n- Code 128 (double density) 0.024\"/0.06 cm\n3. Width of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications in requirement 2.\nThere are four different bar widths for Code 128. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as stated in requirement 2.\n4. Length of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.125\"/0.3 cm, whichever is greater. Longer quiet zones will increase the readability of the code.\n5. Bar code symbol height\nThe height of the bar code symbol must be between 0.375\"/0.95 cm and 0.625\"/1.60 cm.\n6. Bar code symbol length\nThe bar code symbol, including the leading and trailing quiet (blank) zones, as well as the human readability part, must be within the area stated at \"Delimited area\" in Part II of this appendix.\n7. Human readable format\nThe human readable print number must always be below the bar code.\nThe height of the human readable print must be at least 0.0984\"/0.25 cm.\nThe human readable number must start on the left side of the bar code, directly below the place where the bar code starts.\nThe spacing between the bar code and the human readable format and any following lines must be at least 0.03\"/0.08 cm.\nCarriers have the option of printing their carrier name. Participants in the Line Release program can also print the acronym \" PARS \" as stated in paragraph 2 of Part II of this appendix. The printing must meet the requirements of the quiet zone and not interfere with the human readable number.\nThe human readable number may include dashes and spaces, but is not to be read into the bar code except where the dash is part of the carrier code itself.\n8. Print contrast ratio\nThe print contrast ratio is the ratio of the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of spaces - Reflectance of bars ÷ Reflectance of spaces.\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\n9. Readability\nThe average first-read rate for bar code symbols produced must be 95 percent (i.e., only five in 100 will need more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\n10. Lifetime\nThe bar code symbol must be readable for at least eight months, with a 95 percent first-read rate.\n11. Print type\nThe bar code symbol can be printed with carbon or non-carbon ink.\n12. Label size\nIf labels are used, the maximum length and width of the label is stated at \"Delimited area\" in Part II of this appendix. There should be no wording above the bar code, and there should be 0.125\"/0.3 cm between the top of the bar code and the edge of the label. The label must be self-adhesive , permanent and smudge-proof .\nPart II\n1. Bar code symbol\nThe bar code symbol should read only the characters/digits found in the human readable number and should not read the dash or space except where the dash is part of the carrier code itself.\nBar code symbols can have up to 25 alphanumeric digits in one of the following formats:\n- XXXXXXX................X In this format, the first four digits are the carrier code. The remainder of the cargo control number ( CCN ) follows the fourth digit and this portion of the CCN can be up to 21 digits.\n- XXX-XXXXXX..........X In this format, the first three digits and the hyphen (-) are the carrier code. The fourth digit is a hyphen (-), denoting an air carrier. The remainder of the CCN follows the hyphen, and this portion of the CCN can be up to 21 digits.\n2. Pre-Arrival Review System ( PARS ) shipments\nTo identify a PARS shipment submitted to the CBSA, labels must show the letters \" PARS \". The company's name or logo can also be included. Refer to the examples below:\n- The letters \" PARS \" may be part of the CCN , between the carrier code and the numeric sequence (e.g., 9999 PARS 0001). If so, the bar codes must also contain the bars for the letters \" PARS \": Example: ABC Carriers Ltd. 9999 PARS 000001\n- If the bar codes do not contain the word \" PARS \", the word may be printed either: Above the number Example: PARS — ABC Carriers Ltd. 9999 000001 Below the number Example: 9999 000001 PARS — ABC Carriers Ltd.\nNote: The CBSA prefers option (b).\n3. Delimited area\nThe delimited area on the Form A8A(B): In Bond—Cargo Control Document , must be no bigger than 5\"/12.7 cm long by 1.5\"/3.81 cm high. Also, the area cannot be bigger than the maximum label size.\n4. Numbering\nThe method of numbering must ensure the numbers are not repeated for a period of three years.\n5. Testing\nSample bar code/ human-readable cargo control numbers ( CCN s) must be tested to ensure they meet agency standards for readability.\nBar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable CCN s.\nThe CBSA will send a letter to the originator explaining the results of the bar code testing.\nIt is the responsibility of all companies, including printing companies, to get initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.\nBar-coded document samples or bar-coded labels should be submitted for approval to:\nTechnical Commercial Client Unit ( TCCU ) Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-31", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix D: Instructions for completing Form A8A(B)—Cargo Control Document", + "part": "", + "division": "", + "heading": "", + "text": "The following outlines information to be shown on the cargo control document ( CCD ). For the data elements required on electronic ACI /eManifest reports for the air and marine modes, see Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-5-1: Marine Pre-load/ Pre-arrival and Reporting Requirements .\nU.S. port of exit : Indicate the United States border crossing, both city/town and state, for all shipments invoiced from the United States. For goods invoiced from the United States that are entering Canada in the service of an air carrier, indicate the USCBP port where the goods are loaded on the aircraft which is to carry the goods to Canada. For transborder air shipments that enter Canada in the service of a highway carrier, indicate the USCBP port at which or nearest to which the highway carrier crosses the border of the United States into Canada.\nThe U.S. port of exit codes listed in Appendix H, List 6, of Memorandum D17-1-10: Coding of Customs Accounting Documents , may be used in lieu of the city/town and state name.\nIn-transit : Indicate the country of final destination.\nManifest from : Indicate the CBSA office where the goods are reported.\nTo : Indicate the CBSA office where the goods are to be released/destined. The CBSA offices are listed in the directory of CBSA offices available on the CBSA website. Where the destination has more than one sufferance warehouse for the applicable mode of transport (for example, Toronto), the name of the receiving CBSA office must be followed by the name, abbreviation or code of the intended warehouse of clearance (for example, Toronto-498).\nConsignee name and address : For imports: indicate the name and address of the person (company) in Canada to whom the goods are being shipped. For in-transit and freight remaining on board ( FROB ) shipments: indicate the name and address of the person (company) that is the ultimate consignee.\nShipper's name and address : Indicate the name and address of the person or firm shipping the goods.\nAcquittal no. : To be completed by importer/broker or the CBSA.\nCarrier code/cargo control no. : On privately printed cargo control documents ( CCD s), the carrier must assign the cargo control number ( CCN ), in accordance with the instructions outlined in Appendix C: Bar code specifications for cargo control numbers ( CCN s) of this memorandum.\nPrevious cargo control no. : This field is to be completed on secondary CCD s, such as re-manifests, abstracts, etc. Indicate the carrier code and CCN of the original CCD .\nNo. of packages : Indicate the quantity of goods being reported.\nThe following are different methods of reporting a shipment.\nNo. of packages/description and marks:\n- 1 car load containing 75 cases of motor oil on three pallets;\n- pallets containing 75 cases of motor oil;\n- 75 cases of motor oil on three pallets.\nIf a number of goods are being reported, the number of packages must be totaled.\nDescription and marks : Give an accurate, concise description of the goods in common trade terms and note any marks imprinted on the package or goods. If the goods are loaded in a container, the container number must be indicated in this field.\nWhen goods are carried under shipper's load and count contracts, mark \"Shipper's load and count\" in this field.\nRail carriers must indicate the waybill numbers in this field, if a separate field for this information does not exist on their cargo control documents ( CCD s).\nEstimated date and time of arrival information must be included on the CCD in either the \"Description and Marks\" field or the \"Location of goods\" field. Any and all applicable container numbers must be included on the CCD in either the \"Container number\" field (if one exists on the CCD ) or in the \"Description and marks\" field. Clients transmitting electronic data interchange ( EDI ) reports will be required to indicate this information in the fields assigned to these data elements, \"Estimated date and time of arrival\" and the \"Container number\" fields.\nWeight : Indicate the weight of the shipment in metric or imperial measure. The unit of measure must be noted and the weight must be totaled.\nForeign point of lading : To be completed by freight forwarders and marine carriers only. Indicate the city/town and country where the goods were loaded on board a vessel, aircraft, vehicle or rail conveyance.\nLocation of goods : Indicate the name and address of the sufferance warehouse where goods are stored pending clearance. The name of the agent handling the load must also be shown in this field. In the case of commercial shipments, where the carrier, freight forwarder or agent are not one and the same as the sufferance warehouse, the warehouse sub-location code that has been assigned to the sufferance warehouse by the CBSA must be included. A listing of sufferance warehouse sub-location codes may be obtained by accessing the CBSA website, or by communicating with the CBSA TCCU at the following:\n1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca\nName of carrier : Indicate the name of the carrier transporting the goods.\nConveyance identification : Highway carriers must indicate the vehicle identification number ( VIN ) (licence number, province or state, year and trailer number). Other modes of transportation must indicate aircraft registration numbers, rail car initials and numbers or vessel details in this field.\nAny field requirements specific to only one mode of transportation may be excluded by carriers of other modes of transportation.\nAll carriers are obliged to include information on the cargo control document ( CCD ) that will allow for the efficient tracing of CBSA documentation within their operations.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-32", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix E: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal", + "part": "", + "division": "", + "heading": "", + "text": "Table 1: Cargo data requirements when presenting a paper version of ACI /eManifest transmittal Item Name Highway Marine Rail Air Freight Forwarders 1 Conveyance reference number ( CRN ) Yes Yes Yes Yes Yes 2 First port of arrival ( FPOA ) Yes Yes Yes Yes No 3 Cargo control number ( CCN ) Yes Yes Yes Yes Yes 4 Container number No Yes No No Yes 5 Carrier code belonging to the conveyance operating carrier ( COC ) (Air mode only) No No No Yes No 6 Carrier contact phone number (recommended to submit a number that can be contacted 24/7) Driver may provide contact information when requested by a border services officer Yes Yes Yes Yes Yes 7 Foreign port or place of loading for Marine mode and foreign airport of Loading for Air mode No Yes No Yes No 8 Itinerary routing (Air and Marine modes only) No Yes No Yes No 9 Consignee: Consignee name Consignee address Consignee city Consignee country code Consignee province/state table 1 footnote 1 Consignee postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 10 Shipper: Shipper name Shipper address Shipper city Shipper province/state table 1 footnote 1 Shipper postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 11 Delivery (must be provided if different from consignee address): Delivery name Delivery address Delivery city Delivery country code Delivery province/state table 1 footnote 1 Delivery postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 12 Notify party (must provide if available; this would be the name and address of all parties other than the consignee and shipper on file requiring notification upon arrival of the goods in Canada): Notify party name Notify party address Notify party city Notify party country code Notify party province/state table 1 footnote 1 Notify party postal/zip Code table 1 footnote 1 Yes Yes Yes Yes Yes 13 Cargo description Yes Yes Yes Yes Yes 14 Cargo weight Yes Yes Yes Yes Yes 15 Cargo quantity Yes Yes Yes Yes Yes 16 Dangerous goods code (must be transmitted if dangerous goods code applies to the commodity code being reported) Yes Yes Yes Yes Yes 17 Movement type: identify if it is an import, in-transit or freight remaining on board ( FROB ) Yes Yes Yes Yes No 18 Trusted trader indicatory Optional N/A Optional Optional No Table 1 Notes Table 1 Note 1 Required if Canada/United States. Return to table 1 note 1 referrer", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-33", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "Appendix F: Calculation of security in the Air mode", + "part": "", + "division": "", + "heading": "", + "text": "1. The classes of aircraft outlined in this memorandum reflect those specified in section 2 of the Air Transportation Regulations . Although these classes only apply to aircraft operated by Canadian entities under the licence issued to them by the Canadian Transportation Agency ( CTA ), for CBSA security calculation purposes the classes apply to both Canadian and non-Canadian aircraft.\nPassenger aircraft\n2. Passenger aircraft are categorized as \"small\", \"medium\" or \"large\" as defined in the Air Transportation Regulations and based on the certified maximum passenger carrying capacity for that type and model of aircraft.\n3. Defined in the Air Transportation Regulations :\n- \"small aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of not more than 39 passengers;\n- \"medium aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 39 passengers but not more than 89 passengers; and\n- \"large aircraft\" means an aircraft equipped for the carriage of passengers and having a certificated maximum carrying capacity of more than 89 passengers.\nAll-cargo aircraft\n4. Aircraft equipped for \" all-cargo \" operations will, for the purpose of calculating security requirements as specified in this memorandum, be categorized according to the aircraft's maximum certified take off weight ( MCTOW ). An aircraft with an MCTOW of 75,000 lbs. or less will be considered as being a \"small or medium aircraft\" and will be subject to a CAN $10,000 per aircraft minimum (maximum CAN $80,000 per fleet); whereas, an aircraft with an MCTOW of more than 75,000 lbs. will be considered as a \"large aircraft\" and will be subject to a CAN $20,000 per aircraft minimum (maximum CAN $80,000 per fleet).\n5. As defined in the Air Transportation Regulations, \" all-cargo aircraft\" means an aircraft that is equipped for the carriage of goods only.\n6. Security required ranges from a minimum of CAN $10,000 per aircraft for small and medium aircraft, and a minimum of CAN $20,000 per aircraft for large aircraft, with a maximum of CAN $80,000 per fleet.\nNote: A \"fleet\" consists of all aircraft owned, operated, or registered to the company, organization, or division indicated on the bond, and is not determined by the number of units intended to be used in the provision of the international service being offered.\n7. For information regarding aircraft classes/groupings, licences and charter flight notification, contact the Canadian Transportation Agency ( CTA ) website .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-1-34", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Air Transportation Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Courier Imports Remission Order\n- Customs Act\n- Customs Sufferance Warehouse Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Explosives Act\n- Importation of Intoxicating Liquors Act\n- Reporting of Exported Goods Regulations\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Storage of Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors\n- Memorandum D3-1-8: Cargo – Export Movements\n- Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D3-5-1: Marine Pre-arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum 4-1-4: Customs Sufferance Warehouses\n- Memorandum D4-1-5: Storage of Goods\n- Memorandum D4-2-1: Ships' Stores\n- Memorandum D4-3-4: Duty Free Shop – Operational Responsibilities\n- Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D17-1-2: Reporting and Accounting for Low Value Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-3-1: The New Automotive System—Highway Mode\n- Memorandum D17-4-0: Courier Low Value Shipment Program\n- Memorandum D18-3-1: Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-assessment Program for Carriers\nSuperseded D memoranda\nD3-1-1 dated February 8, 2023\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D3-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html" + }, + { + "id": "dmemo-D3-1-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers and carriers of intoxicating liquors.\nKey content: Who can import and transport intoxicating liquor; timeframe and manner of reporting; exemptions; warehouses; penalties; sealing requirements.\nKeywords: Commercial importation of intoxicating liquors; liquor; alcohol; wine; spirits; beer; excise licence; seals; sealing requirements; commercial; importation.\nOn this page Updates made to this D-memo Definitions Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information References Contact us\nUpdates made to this D-memo\nThis memorandum has been revised to: add definitions update wording to clarify policies remove the section on Sampling of Suspect Intoxicating Liquor provide clarification on the sealing policy This memorandum outlines and explains the Canada Border Services Agency’s (CBSA) procedures to be followed for the interprovincial and international transportation and release of intoxicating liquors. For information related to non-commercial importations of intoxicating liquors by individuals, please see the Memoranda D2 series: International Travel . For information on provincial liquor mark-ups/fees for non-commercial importations, please contact the appropriate provincial liquor authority.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D3-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html" + }, + { + "id": "dmemo-D3-1-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Importing intoxicating liquors through mail Wine Federal exemption Shipments reported but not released Sealing requirements Customs bonded or sufferance warehouses Courier shipments Penalty information\n- References\n- Contact us", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D3-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html" + }, + { + "id": "dmemo-D3-1-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) (Régime de sanctions administratives pécuniaires ( RSAP )) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Bulk goods (Marchandises en vrac) Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo control document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill, A8A(B), In Bond – Cargo Control Document . Courier (Messagerie) A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) (Expédition de faible valeur (EFV) par messagerie) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) (Programme d'autocotisation des douanes (PAD)) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) (Mouvement en transit domestique (modes routier et ferroviaire seulement)) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Freight remaining on board (FROB) (Fret restant à bord (FRAB)) For marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada In-transit (En transit) The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above).", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D3-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html" + }, + { + "id": "dmemo-D3-1-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Importation of Intoxicating Liquors Act outlines who may import, send, take or transport, or cause to be imported, sent, taken or transported, into any province from or out of any place within or outside Canada any intoxicating liquor.\n3. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send Advance Commercial Information (ACI)/eManifest data pertaining to commercial cargo and conveyances entering, freight remaining on board (FROB) or moving in-transit through Canada.\n4. As outlined in the Importation of Intoxicating Liquors Act :\n- Liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n- Spirits imported for blending or flavouring with domestic spirits, or for packaging in Canada and entitled to specific tariff treatments, may be imported directly by a distiller\n- Beer imported for blending or flavouring with domestic beer may be imported directly by a brewer\n- Intoxicating liquor for sacramental or medicinal purposes or for manufacturing or commercial purposes other than for the manufacture or use thereof as a beverage, is not restricted to importation only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor\n5. Excise duty is imposed, levied, and collected under the Excise Act on beer manufactured or produced in Canada. Excise duty is imposed, levied, and collected under the Excise Act, 2001 on all spirit and wine products manufactured or produced in Canada. For imported goods, a customs duty equivalent to an excise duty is levied under Sections 21.1, 21.2, and 21.3 of the Customs Tariff .\n6. The Excise Act, 2001 requires an importer to have a particular excise licence to import and possess bulk and non-duty paid packaged spirits and wine. As well, bulk spirits and wine may only be transported by particular licensees or an alcohol registrant. For further information, refer to Excise duties technical information .\nImporting intoxicating liquors through mail\n7. Only intoxicating liquors consigned to Provincial Liquor Control Boards or authorized agents, licensed distilleries and breweries can be sent through the mail stream. For further information, please consult the Importation of Intoxicating Liquors Act .\nWine\n8. Importations of wine must comply with the Importation of Intoxicating Liquors Act . The invoice(s) must indicate the provincial or territorial liquor authority as the importer of record and identify the winery as the consignee. A paper copy of the approved excise licence does not have to accompany the import documentation at the time of report or release. However, if requested by the CBSA, the client will have a maximum of six hours to provide a valid licence (issued by the Canada Revenue Agency, Excise and Specialty Tax Directorate ).\n9. In the manufacture of wine, grape juice concentrate becomes wine following the fermentation process. Grape juice concentrate with an alcoholic content of more than 0.5% is considered to be an intoxicating beverage and is therefore subject to the same importation regulations as those governing intoxicating liquors.\nFederal exemption\n10. The provincial or territorial liquor authorities do not control importations of intoxicating liquor by federal departments or agencies for official use. Such shipments may be released upon completion of the necessary CBSA documentation and payment of applicable federal duties and taxes.\nShipments reported but not released\n11. Non-duty and non-tax paid intoxicating liquors that have been reported to the CBSA but have not been released must be transported by a CBSA bonded carrier. A border services officer may authorize the goods to be moved from the office of report under Section 19 of the Customs Act , or if goods are carried in-transit , through Canada.\n12. When the CBSA bonded carrier cannot make direct export in-transit through Canada, the goods may be re-manifested (on a new cargo control document) to an alternate CBSA bonded carrier at a licensed sufferance warehouse to complete the export.\n13. Intoxicating liquors imported directly by a distiller must be released at the border or at a licensed sufferance warehouse before shipping to a distillery, as there are no provisions under Section 19 of the Customs Act for in-bond movements directly to a distillery.\nSealing requirements\n14. All conveyances, containers, or compartments must be sealed with CBSA seals when an alcohol shipment is moved to an inland destination for release, examination, or as part of a domestic in-transit movement. Conveyances, containers, or compartments must also be sealed for in-transit shipments of alcohol destined to a country other than the United States. Using company seals only is not permitted under any circumstances.\n15. Customs Self Assessment (CSA) carriers are not exempt from the sealing requirement. Their conveyances must be sealed with CBSA seals when transporting alcohol products.\n16. Any transfer of alcohol from one carrier to another can take place only under CBSA supervision. The seal on the first vehicle must be broken and the second vehicle sealed under CBSA supervision.\n17. CBSA seals must be applied by CBSA personnel only.\nCustoms bonded or sufferance warehouses\n18. Shipments of intoxicating liquors may be imported into Canada for storage, transfer, export, ships' stores, and entry into the Canadian market at a sufferance or customs bonded warehouse licensed under the Customs Act and the Customs Tariff . As per Memorandum D4-2-1: Ships’ Stores , imported packaged spirits and wine destined for the Canadian market may be entered into a customs bonded warehouse only if it is imported by an international airline for use on international flights. The imported packaged spirits and wine may also be supplied to domestic flights if they are fully duty and GST / HST paid.\n19. The Customs Bonded Warehouse Regulations require the warehouse operator, as a pre-condition of licensing, to provide a copy of the Provincial/Territorial Liquor Board authorization to receive, transfer, or sell intoxicating liquor within the province or territory. Shipments received in a customs bonded warehouse are documented on a commercial accounting declaration (CAD), and on the corresponding ex-warehouse documents outlined in Memorandum D17-1-10 : Coding of Customs Accounting Documents .\n20. Where goods intended for export are entered into a sufferance warehouse, outward reporting is required as outlined in Memorandum D3-1-8 : Cargo – Export Movements . Outward reporting will acquit or cancel the inward waybill (cargo control document). This process applies to all modes of transportation.\nCourier shipments\n21. Provincial and territorial liquor authorities may import commercial shipments of intoxicating liquor by courier through the commercial stream and must report and account for these goods using normal commercial processes.\nNote: Commercial shipments of intoxicating liquors cannot be imported under the Courier Low Value Shipment (CLVS) Program as they do not qualify. For more information regarding the importation of intoxicating liquors for personal use under the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPenalty information\n22. For more information on the Administrative Monetary Penalty System (AMPS), refer to Memorandum D22-1-1: Administrative Monetary Penalty System as well as the AMPS web page.\n23. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments , may also be applicable.\n24. Under Sections 36 and 37 of the Customs Act , commercial importations of intoxicating liquors that are unclaimed, abandoned, or not removed from a sufferance or bonded warehouse within the prescribed time limits, are forfeited to the Crown.", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D3-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html" + }, + { + "id": "dmemo-D3-1-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nImportation of Intoxicating Liquors Act Customs Act Customs Bonded Warehouse Regulations Customs Tariff Excise Act Excise Act, 2001 Excise Tax Act Reporting of Imported Goods Regulations Transportation of Goods Regulations\nRelated D memoranda\nD2 memorandum series: International Travel series D3-1-8: Cargo – Export Movements D17-1-10: Accounting and Release Procedures D17-4-0: Courier Low Value Shipment Program D4-2-1: Ships’ Stores D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nD3-1-3 dated May 25, 2017\nIssuing office\nProgram and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-04-24", + "current_to": "2025-04-24", + "citation": "Memorandum D3-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-3-eng.html" + }, + { + "id": "dmemo-D3-1-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Carriers in all modes. Key content: Conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties. Keywords: Ancillary equipment; foreign based containers; foreign based conveyances; foreign based trailers; tariff items; record keeping; transportation of passengers or goods; temporary imports into Canada; international commercial transportation.\nOn this page Updates made to this D-memo Definitions Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions References Contact us", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines International commercial transportation Carrier obligations Carrier identification requirements Record keeping Transportation incidental to the international movement of goods (incidental domestic use) In-transit shipments United States domestic goods transiting through Canada and canadian domestic goods transiting through the United States Cargo transiting through Canada to/from Foreign/Offshore Data transmission guidelines: Import Empty conveyances, containers and trailers Pick-up and delivery operations Equipment switching Ancillary equipment Time limits Diversions\n- References\n- Contact us", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- Update and add definitions\n- Add information regarding carrier codes, carrier obligations and movement of empty trailers/containers\nThis memorandum outlines the conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties.\nFor information regarding the conditions under which cargo containers may be temporarily imported into Canada while in international service, refer to Memorandum D3-5-7 : Temporary Importation of Vessels .\nCustoms Tariff\n98.01 9801.10 9801.10.10.00 9801.10.20.00 9801.10.30.00 9801.20.00.00 9801.30.00.00", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System ( AMPS ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo Control Document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, e.g. air waybill, A8A(B), In Bond - Cargo Control Document . Cargo Control Number ( CCN ) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Conveyance Operating Carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number ( CRN ) A unique reference number given by the Conveyance Operating Carrier ( COC ) to the CBSA to a certain journey or departure of a means of transport. Domestic In-transit (Highway and Rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an “ in-transit ” movement. See definition for “ in-transit ” below. Foreign Based Containers Any containers that: are fully or partially enclosed to constitute a compartment intended for containing goods; are of a permanent character and suitable for repeated use; are designed to carry goods by one or more modes of transport without requiring intermediate reloading; have an internal volume of at least 1 m 3 ; leave from and return to a foreign country in the normal course of operation; and are exported within 365 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the containers is delayed because: of adverse weather conditions; or the containers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the containers have a major equipment breakdown; or the containers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded in the containers is delayed. The ancillary equipment for the containers does not include vehicles, accessories, spare parts of vehicles or packaging, and the containers. Foreign Based Conveyances Any conveyance that: are owned or leased and imported by a person whose domicile is in a foreign country; leave from and return to the foreign country in the normal course of operation; are controlled from the foreign country; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the conveyances is delayed because: of adverse weather conditions; or the conveyances are being equipped, reconditioned, reconstructed, refurbished or repaired; or the conveyances have a major equipment breakdown; or the conveyances are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the conveyances is delayed. Foreign Based Trailers Any trailers that: are registered and licensed in a foreign country and operated in Canada with a vehicle license issued by the appropriate provincial licensing authority; leave from and return to a foreign country in the normal course of operation; and are exported within 30 days of the date of their importation or for an additional period not exceeding 24 months where a border services officer is satisfied that the exportation of the trailers or semi-trailers is delayed because: of adverse weather conditions; or the trailers are being equipped, reconditioned, reconstructed, refurbished or repaired; or the trailers have a major equipment breakdown; or the trailers are detained under an order of a Canadian court, or under an Act of Parliament or the legislature of a province or any regulation made thereunder; or the delivery of the goods to be loaded on or in the trailers is delayed. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement. See definition for domestic in-transit above.", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "2. Tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allows foreign-based conveyances, containers or trailers used in the international commercial transportation of goods or passengers to be temporarily imported into Canada without payment of duties and taxes. Although no formal accounting is required, conveyances arriving in or departing from Canada may be required to report to the Canada Border Services Agency (CBSA) to be examined.\nInternational commercial transportation\n3. In this memorandum, \"international commercial transportation\" means any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of a business engaged in an activity of financial return where the persons or goods are conveyed:\n- from outside Canada to a place inside Canada; or\n- from a place inside Canada to a place outside Canada; or\n- from a place outside Canada in-transit through Canada to another place outside Canada.\n4. The determination of whether or not a foreign-based conveyance, container or trailer is engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the conveyance. A conveyance, container or trailer used in the carriage of goods described in this memorandum are considered to be participating in the international commercial transportation of goods, even if it was not the one that actually brought the goods into Canada. There are no limits to the number of conveyances, containers or trailers that can be used to bring the goods to their destination.\nCarrier obligations\n5. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data and within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n6. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI /eManifest information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (i.e. bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\nCarrier identification requirements\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at first port of arrival ( FPOA ), in-transit or moving goods in bond. For more information on carrier codes, refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n9. The carrier code forms the prefix of the barcodes, and combined with a unique shipment number that the carrier chooses, creates a cargo control number ( CCN ) and conveyance reference number ( CRN ). This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: While the carrier code must always be at the beginning of the CRN and CCN . The unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN . The CCN must have a different suffix.\n10. CRN s must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\nRecord keeping\n11. Every person who transports or causes to transport into Canada, goods that have been imported but not released, will keep all invoices, bills, accounts and statements, or a copy, relating to the transportation of the goods, in accordance with the Transportation of Goods Regulations . These records must be kept for a period of three years commencing on the first day of January of the calendar year following the calendar year during which the goods were transported.\nTransportation incidental to the international movement of goods (incidental domestic use)\n12. In this memorandum, “transportation incidental to the international movement of the goods” means the transportation of goods between points in Canada that occurs immediately before or after the conveyance or trailer is used for international commercial transportation. Any conveyance or trailer qualifying under tariff items 9801.10.10 and 9801.10.30 is allowed to engage in the transportation of goods from one point in Canada to another point in Canada provided it:\n- is moving in the general direction of the delivery point of the international load; or\n- has entered Canada empty to pick up goods for export; or\n- will be picking up a load for export after the delivery of the international load; or\n- is part of the return movement of the conveyance or container to its country of origin.\n13. Containers qualifying under tariff item 9801.10.20.00 may engage in the transportation of goods from one point in Canada to another point in Canada where:\n- the transportation does not occur outside the territorial limits of Canada; and\n- the container has not entered Canada for the purpose of an in-transit movement through Canada to a point outside of Canada.\n14. The transportation from one point in Canada to another point in Canada must occur immediately before or after the conveyance, container or trailer is used for international commercial transportation. Therefore, a foreign-based conveyance, container or trailer is restricted to one point-to-point movement immediately before or immediately after it is used for international commercial transportation. The restriction also applies to a foreign-based conveyance, container or trailer entering Canada with or without a payload (empty).\nNote: A conveyance, container or trailer entering Canada may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export.\n15. In all cases, the transportation from one point in Canada to another point in Canada must follow a route that is similar and consistent with the movement of the goods in international commercial transportation. Foreign-based conveyances, containers or trailers may also be used in the transportation of goods from one point in Canada to another point in Canada to top off a less than full import or export load.\nIn-transit shipments\n16. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\n17. Equipment switching during an in-transit move is not permitted, unless there are unforeseen circumstances such as a breakdown or accident. These irregularities must be reported to the CBSA.\nUnited States domestic goods transiting through Canada and canadian domestic goods transiting through the United States\n18. Carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security see Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n19. No incidental domestic use is allowed when a foreign-based conveyance, container or trailer transport goods from a point within Canada to another point in Canada in-transit through the United States, i.e. Canada – United States – Canada, or from one point within the United States to another point in the United states in-transit through Canada, i.e. United States – Canada – United States.\nCargo transiting through Canada to/from foreign/offshore\n20. A conveyance, container or trailer qualifying under tariff items 9801.10.10, 9801.10.20 and 9801.10.30 that transports goods from a point outside Canada in-transit through Canada to another point outside Canada is considered engaged in international commercial transportation, although the goods may also have been transported on a Canadian-based conveyance, container or trailer. The fact that the goods may have been transported on a Canadian-based conveyance, container or trailer for a portion of the journey then transferred to a foreign-based conveyance, container or trailer will not alter the international nature of the movement.\nData transmission guidelines: Import\n21. The Reporting of Imported Goods Regulations and tariff items 9801.10.10, 9801.10.20 and 9801.10.30 allow qualifying conveyances, containers or trailers to participate in international commercial transportation from a place outside Canada in-transit through Canada to a place outside Canada.\nEmpty conveyances, containers and trailers\n22. A conveyance, container or trailer entering Canada empty may be used in transportation incidental to the international traffic of the goods on the “inward” leg of an international journey, provided it enters Canada to pick up a load for export. The export load should have been scheduled prior to the time the conveyance, container or trailer enters Canada. In all cases, the incidental domestic use must follow a route that is similar and consistent with the destination of the conveyance in Canada where the export load will be picked up. The foreign-based conveyance, container or trailer will be restricted to one such movement during an international journey.\n23. The movement of a foreign-based conveyance, container or trailer without a payload between two points in Canada is not considered transportation incidental to the international movement of the goods. An empty foreign-based conveyance, container or trailer can be moved to any location in Canada freely and without restrictions.\n24. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI /eManifest data will not receive administrative monetary penalties for failing to transmit ACI /eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI /eManifest information.\nPick-up and delivery operations\n25. Carriers often operate terminals, warehouses, or drop yards in Canada as intermediate points to consolidate or deconsolidate shipments and to pick-up or deliver goods. After international goods have been delivered to one of these places, the foreign-based conveyance, container or trailer may be used to pick-up or deliver goods from that location for the remainder of the 30-day (for conveyances and trailers) or 365-day (for containers) period permitted in Canada. This is allowed provided the conveyance, container or trailer is being used exclusively to complete deliveries of other international goods previously unloaded at the warehouse, or to pick-up and deliver to the warehouse goods that will eventually be exported from Canada.\nEquipment switching\n26. During the transportation to or from an intermediary point or final destination in Canada, the goods may be physically transferred directly from one conveyance to another (e.g. whole trailer may be transferred from one tractor to another tractor). There are no limits to the number of times international goods may be transferred to other foreign-based conveyances, containers or trailers.\nAncillary equipment\n27. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service.\nTime limits\n28. Conveyances imported under tariff item 9801.10.10 and trailers under tariff item 9801.10.30 must be exported from Canada within 30 days of the date of importation into Canada. Whereas, containers must be exported from Canada within 365 days of the day of their importation under tariff item 9801.10.20.\n29. This period may be extended by a border services officer where the officer is satisfied that, at the expiration of the period, the departure of the conveyance, container or trailer is delayed for reasons specified in tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\nDiversions\n30. A conveyance, container or trailer which is diverted from use in international commercial transportation or is remaining in Canada beyond the time limit prescribed in tariff items 9801.10.10, 9801.10.20 or 9801.10.30, will be accounted for in accordance with the provisions of the Customs Act .\nPenalty information\n31. Where there is sufficient evidence to demonstrate that the conveyance, container or trailer was not entitled to enter Canada duty-free because it fails to meet one of the conditions of tariff items 9801.10.10, 9801.10.20 or 9801.10.30, CBSA may take seizure action under section 110 or ascertained forfeiture action under section 124 of the Customs Act .\n32. CBSA may perform periodic audits of the records kept by carriers who import conveyances, containers or trailers into Canada pursuant to tariff items 9801.10.10, 9801.10.20 or 9801.10.30.\n33. Complaints of alleged violations of tariff items 9801.10.10, 9801.10.20 or 9801.10.30 or other suspicious cross-border activity can be directed to the Border Watch toll-free line at 1-888-502-9060 or by using the secure online form .\nImmigration requirements\n34. Immigration Refugees and Citizenship Canada should be contacted concerning immigration requirements when conveyances will be operated in Canada by persons who are not Canadian citizens or permanent residents of Canada.\n35. Foreign-based conveyances, containers or trailers admitted under tariff items 9801.10.10, 9801.10.20 or 9801.10.30 must also comply with the cargo and conveyance requirements outlined in the Memoranda D3 Series – Transportation .", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-5-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-5", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information\nApplicable legislation:\n- Customs Act\n- Customs Tariff\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memoranda D3 Series – Transportation\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\nSuperseded D memoranda\nD3-1-5 dated April 20, 2020\nIssuing office\nProgram and Policy Management Division Commercial and Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-08-26", + "current_to": "2024-08-26", + "citation": "Memorandum D3-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html" + }, + { + "id": "dmemo-D3-1-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-8", + "marginal_note": "Guidelines and General Information", + "part": "Cargo – Export Movements", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) (Régime de sanctions administratives pécuniaires (RSAP)) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and ensure a consistent application of legislation and border regulation. Canadian Export Reporting System ( CERS ) (Système canadien de declaration des exportations (SCDE)) A secure data transmission option that allows exporters and customs service providers to electronically submit export declarations and Summary Reporting Program monthly reports to the CBSA. Cargo (Fret) A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo Control Document ( CCD ) (Document de contrôle de fret (DCF)) A manifest or other control document (e.g., A8A(B), In Bond-Cargo Control Document ) that acts as the record of a shipment entering or exiting Canada, or moving within Canada. Cargo Control Number (CCN) (Numéro de contrôle du fret (NCF)) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. This is often used to populate the “Unique Carrier-Assigned Code” field on export declarations submitted via CERS . Carrier (Transporteur) In respect of goods that are exported, means the person, other than the exporter of the goods, who transports them from Canada. Carrier Code (Code de transporteur) As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Commercial Goods (Marchandises commerciales) Goods that are or will be exported for sale or for any industrial, occupational, commercial, institutional or other similar use. Consolidated Shipment (Expédition groupée) A method of shipping whereby individual shipments from various exporters are combined to form a single shipment. Consortium (Consortium) A group of carriers formed to undertake a partnership beyond the resources of any one member. Conveyance (Moyen de transport) Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Operating Carrier (COC) (Tranporteur exploitant le moyen de transport (TEMT)) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number (CRN) (Numéro de référence du moyen de transport (NRMT)) A unique reference number given by the Conveyance Operating Carrier (COC) to the CBSA for a certain journey or departure of a means of transport. Conveyance Report (Déclaration du moyen de transport) A document used to report the movement of a conveyance to a place outside Canada. Customs Service Provider (Prestataire de services douaniers) In respect of goods that are exported, means a person who provides to the exporter, customs services relating to the exportation of the goods, other than the sole service of transporting the goods from Canada, and includes an agent or other representative of the exporter, a customs broker and a freight forwarder. Electronic Data Interchange (EDI) (Échange de données informatisées (ÉDI)) A method to electronically transmit import or export data and accounting documents to the CBSA. Exporter (Exportateur) In respect of goods that are exported, means the holder of a business number for the purposes of the Act, who exports commercial goods or causes them to be exported. For the purposes of this memorandum, the exporter may be a non-resident, that is, residing outside of Canada but exporting goods from Canada. Export Reporting Office (Bureau de déclaration des exportations) Means a customs office designated under the section 5 of the Customs Act for the purpose of reporting goods that are exported. First Port of Arrival ( FPOA ) (Premier port d'arrivée (PPA)) The port of entry in Canada where a commercial conveyance arrives from a foreign country. In-transit (En transit) The movement of foreign goods through Canadian territory from a point outside of Canada to another foreign point. Mail (Courrier) As set out in the section 2 of the Canada Post Corporation Act , means mailable matter from the time it is posted to the time it is delivered to the addressee thereof. Export Reporting Memorandum of Understanding ( MOU ) (Protocole d'entente (PE) sur la déclaration des exportations) With respect to the export of cargo, means a carrier or customs service provider who has formally entered a legally non-binding written agreement with the CBSA and agrees to export only goods that have been or will be reported by the exporter in accordance with the regulations. Non-Resident Exporter (Exportateur non résident) An exporter whose business is not located in Canada but exports goods or causes goods to be exported from Canada. No Declaration Required (NDR) (Aucune déclaration requises (ADR)) Categories of goods to be exported that are exempt from reporting and do not require the submission of an export declaration to the CBSA. Place of Exit (Lieu de sortie) Means the location in Canada from which export goods are exported. Re-manifest (Nouveau manifeste) A new cargo control document ( CCD ), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or carrier code. Summary Reporting Program (Programme de déclaration sommaire) A reporting method for approved exporters who ship bulk or homogenous goods, that allows participants to report exported goods after they have left Canada. See Memorandum D20-1-1, Exporter Reporting , for more information.\nGeneral Information\n2. Section 95 of the Customs Act and the Reporting of Exported Goods Regulations require that all Canadian exports, including in-transit movements, be reported in writing to the Canada Border Services Agency (CBSA) to an export reporting office within prescribed time frames. For more information on exporter reporting obligations, refer to Memorandum D20-1-1, Exporter Reporting , or visit the Guide to Exporting Commercial Goods from Canada website.\nCarrier Reporting and Control Procedures\n3. The exporting carrier is responsible for reporting the conveyance and the cargo through the submission of the conveyance report and cargo control documents ( CCD (s)).\n4. Where specific time frames do not exist for the submission of the carrier's export documentation, the conveyance report and CCD (s) should be submitted to the CBSA prior to departure. Early submission of documentation will reduce the possibility of delays from needing to offload goods from a conveyance for examination.\n5. For goods transiting through Canada, the exporting carrier must use the same carrier code on the cargo and conveyance reports of the export documentation that was used at the time of import (unless a re-manifest took place during transit).\n6. Cargo and Conveyance reports must be reported to an export reporting office. For locations and hours of operations, visit the CBSA website .\nConveyance Reporting\n7. Subsection 9(1) of the Reporting of Exported Goods Regulations states that the carrier, regardless of Memorandum of Understanding ( MOU ) status, must present the conveyance report to the export reporting office closest to the place of exit before the conveyance departs.\n- In the marine mode, at the export reporting office closest to the place where the goods are loaded aboard the vessel for export.\n- In the rail mode, at the export reporting office closest to the place where the railcar on which the cargo is loaded is assembled to form part of a train, except where the CBSA and rail carrier(s) have formally agreed to alternative reporting timelines/procedures.\n- In all other cases, at the export reporting office closest to the place of exit from Canada.\n8. The Conveyance Reference Number (CRN) must appear on the top right-hand corner of the conveyance report.\n9. Where the conveyance report is presented electronically, the carrier is required to create an interim CRN that must not be repeated within three years. This number must be noted in the “Remarks” field of the paper copy of the conveyance report presented to the CBSA.\n10. Subsection 9(2) of the Reporting of Exported Goods Regulations exempts highway conveyances and regularly scheduled aircrafts from submitting a conveyance report unless the CBSA requests that the carrier report the conveyance.\n11. Where the marine conveyance is loaded in more than one location, a conveyance report (form A6, General Declaration ) must be presented to the export reporting office closest to each place of loading.\nCargo Reporting\n12. As per section 10 of the Reporting of Exported Goods Regulations , the carrier must report all cargo in writing at the export reporting office located closest to the place where the cargo has been loaded onto the conveyance.\n13. A highway carrier is not required to submit CCD (s) unless the export is part of an in-transit movement or the CBSA requests that the carrier report the cargo. For more information on in-transit movements, see paragraphs 17 to 25 of this memorandum.\n14. Exporters are required to advise the carrier when the goods they are exporting fall under the reporting exemptions found in section 6 of the Reporting of Exported Goods Regulations . The exporter would provide the No Declaration Required (NDR) to the carrier. For a list of NDR numbers, consult Appendix B of Memorandum D20-1-1, Exporter Reporting .\n15. Where cargo is loaded aboard a conveyance at more than one port, the carrier is required to report the cargo loaded at each port. The carriers will also transmit the electronic version of the previously filed conveyance report.\n16. For marine vessels that must load a single cargo in phases at the same port, form A6A, Freight/Cargo Manifest , will be presented when the loading of the conveyance at that port has been completed. For marine vessels that must load cargo at more than one terminal/dock, form A6A will be presented when the loading of the conveyance at that port has been completed, so long as the vessel has not docked, berthed or conducted any commercial activities at another CBSA port between loading activities, and that no crew is disembarking the vessel at that other port prior to the completion of loading.\nReport of in-transit movements\n17. An in-transit movement is considered both an import movement and an export movement. The report of the inbound movement is covered under section 12 of the Customs Act and the outbound movement is covered under section 95. This memorandum addresses only the policy and procedures as they pertain to the export movement of an in-transit shipment. For more information on the importation of cargo by mode, refer to the applicable D3 Memoranda Series .\n18. With regard to in-transit cargo, the CBSA aims to ensure that:\n- the cargo that exits the country is the same cargo that entered the country, i.e. original condition and quantity;\n- the in-transit cargo is not illegally diverted; and\n- the in-transit cargo is not a threat to Canada or its international destination.\n19. Where the cargo is in-transit through Canada, and it originates from and is returning to the United States, the carrier will follow the processes outlined in Memoranda D3-4-2, Highway Pre-arrival and Reporting Requirements and D3-6-6, Rail Pre-arrival and Reporting Requirements . Section 12 of the Regulations states that a highway carrier is not required to submit the cargo control document(s) unless the export is part of an in-transit movement or the CBSA requests that the carrier report the cargo.\n20. With exception to air mode, as per section 11 of the Reporting of Exported Goods Regulations , in-transit movements require that the exporting carrier, regardless of MOU status, report the in-transit cargo prior to export.\n21. Cargo that is re-manifested for export must include the same information included on the previous CCN. For more information on re-manifests, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n22. All copies of the re-manifest CCDs must be presented to the CBSA. The mail and station copies of the re-manifest CCD s will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest CCN.\n23. Unreleased cargo may move on the original manifest from the First Port of Arrival ( FPOA ), to the stated destination primary warehouse, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions will be issued against the carrier associated with the CCN on the manifest.\n24. The carrier must report the in-transit cargo in writing before the goods leave the country at the export reporting office:\n- Mail: closest to where the cargo is mailed;\n- Marine: closest to where the cargo is loaded on the vessel;\n- Air: closest to where the cargo is exported by aircraft;\n- Rail: closest to where the cargo is loaded on a train for export; and\n- Any other means: closest to where the goods are exiting the country.\n25. When accidents, load shifts or other circumstances occur during the in-transit movement, the carrier must contact the nearest CBSA office. The CBSA will provide the carrier with instructions for managing the cargo.\nReport of Cargo Exported from a Warehouse\n26. The carrier must submit the CCD (s) to the CBSA for validation before the cargo is removed from a bonded or sufferance warehouse for export. The carrier will present the CBSA-validated document(s) authorising the removal of the good from the warehouse to the warehouse operator. The carrier will also present the documents to the export reporting office closest to the point of exit.\n27. Furthermore, the cargo is removed from a warehouse, an accounting document (e.g. form B3-3, Canada Customs Coding Form ) must accompany the CCD (s). The accounting document and the CCD (s) must cross-reference each other and the description and quantities should be the same on both documents. Refer to Appendix C of Memorandum D17-1-10, Coding of Customs Accounting Documents .\n28. For more information on sufferance warehouses, refer to the D4-Warehousing, Duty Free Shops and Ship's Stores Memoranda Series .\nAir Shipments in Highway Service\n29. When necessary, an air carrier could employ the services of a highway carrier to transport cargo from a Canadian airport for export to an airport in the United States. In these situations, the cargo could either be re-manifested on a new highway CCD (s) and the highway carrier assumes full liability for the movement or alternatively, the highway carrier could also move on the air carrier's liability.\nConsortium\n30. In a consortium of carriers, only the Conveyance Operating Carrier (COC) is obliged to submit the conveyance report to the CBSA. The COC must either provide the CRN or a copy of the conveyance report to the consortium members.\n31. The COC must list all members of the consortium in the “Remarks” field of the conveyance report.\n32. The carrier issued CRN links the cargo of the consortium members to the conveyance and must appear on the top right-hand corner of the CCD (s) of each member. Alternatively, the consortium member may submit a copy of the COC conveyance report.\nExport Reporting Memorandum of Understanding ( MOU )\n33. An Export Reporting Memorandum of Understanding ( MOU ) is an administrative arrangement between the CBSA and a carrier or customs service provider designed to enhance the security of international trade, expedite export shipments and increase compliance.\n34. Air, marine and rail carriers who transport goods for export, may enter into an Export Reporting Memorandum of Understanding ( MOU ) with the CBSA as per section 13 of the Reporting of Exported Goods Regulations .\n35. The agreement is based on the participant's commitment to facilitate the export of only those goods that have been reported to the CBSA by the exporter, or in the case of summary reporting, will be reported to the CBSA by the exporter.\n36. MOU participants are authorized to submit the CCD (s) after the conveyance has left Canada by presenting prescribed evidence of meeting reporting requirements. The time frames for reporting are as follows:\n- Where the cargo is exported by vessel, within three business days after the day on which the vessel departs from the place in Canada where it is loaded.\n- Where the cargo is exported by rail, within one business day after the day on which the railcar on which the cargo is loaded is assembled to form part of a train for export, except where the CBSA and rail carrier(s) have formally agreed to alternative reporting timelines/procedures.\n- Where the cargo is exported by aircraft, within one business day after the day on which the aircraft departs from the place in Canada where it is loaded.\n37. In this regard, the exporter must demonstrate to the exporting carrier that the goods have been reported or in the case of summary reporting as per section 4(1) of the Reporting of Exported Goods Regulations , will be reported to the CBSA by providing the proof of report number, the summary reporting ID (SUM ID) number and NDR. Failure to comply may result in a penalty.\n38. The MOU participant (carrier) should not accept a proof of export report that does not follow one of the formats identified in Appendix D of Memorandum D20-1-1, Exporter Reporting .\n39. The MOU participant (carrier) will record the exporter's proof of report number, SUM ID number or NDR , in the “Associated Transport Document Number” field when submitting via EDI . The carrier could also submit an alternate report as long as it contains the same information that is required on a cargo control document and it is submitted that within the time frames outlined in the MOU .\n40. In the case of consolidated shipments, the MOU participant (carrier) must provide the exporter's proof of report number, SUM ID number or NDR for each shipment consolidated within the container/trailer/railcar.\n41. The MOU participant (carrier) will need to supply the exporter with a transportation document number before the exporter can provide the MOU participant with a proof of report number. The transportation document number is a compulsory element of the exporter's export declaration and may be in the form of a booking number, manifest number, waybill number or a contract of carriage. For more information on transportation document numbers, see the Export Electronic Commerce Client Requirements Document (ECCRD) . To submit an export declaration, and obtain a proof of report number, the following two electronic reporting methods are available to exporters and customs service providers:\n- Canadian Export Reporting System ( CERS )\n- G7 Electronic Data Interchange Export Reporting\nNote: Where the transportation document number is not yet available, the carrier will supply the exporter with an alternative reference number. For more information, refer to Appendix D in Memorandum D20-1-1, Exporter reporting .\n42. As per section 12 and subsection 13(4) of the Reporting of Exported Goods Regulations , the CBSA reserves the right to request that the MOU participant submit the CCD (s) before the goods leave Canada.\n43. The CBSA will verify the CCD (s) of the MOU participant to ensure that the commitments under the MOU are upheld. The CBSA reserves the right to terminate the agreement at any time.\nReport of Fishing Vessels and Catch\n44. As per section 16 of the Reporting of Exported Goods Regulations , a commercial fishing vessel, that is registered or licensed under the Canada Shipping Act , is exempt from conveyance reporting if the carrier reports the vessel in writing to the CBSA export reporting office before the beginning of the fishing season.\n45. As per section 17 of the Reporting of Exported Goods Regulations , all catch that is caught by such vessel in Canadian territorial waters and then delivered to a port outside Canada, or delivered to a foreign registered commercial fishing vessel bound for a port outside Canada shall be reported in writing by the exporter to the CBSA export reporting office immediately on the return of the vessel to Canada. For more information on reporting of catch, refer to Memorandum D20-1-1, Export Reporting .\nReport of Ferries\n46. Section 18 of the Reporting of Exported Goods Regulations states that where a vessel is used on a particular day solely or principally for the transportation of conveyances or travelers across international waters, the carrier will report the exportation of the vessel by presenting the conveyance report to the CBSA export reporting office located nearest to the place where the vessel docks immediately upon its return to Canada after its last trip of the day.\nRecord Keeping\n47. Records must be kept in accordance with the policies set forth in Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers . In most cases, records must be retained for six years following the exportation of the commercial goods.\nPrivately Printed Forms\n48. The privately printed conveyance report and/or CCD (s) are accepted as long as they contain all prescribed fields and are in accordance with the specifications outlined in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nEnforcement Information\n49. For enforcement purposes, the CBSA may conduct examinations on a selective basis. If the CBSA refers a shipment for examination, any moving or unloading of goods is completed by, and at the expense of, the carries, as per the Customs Act 95(3)(b) .\n50. An enforcement action may be taken against non-compliant carriers if the intent to export the goods from Canada has been demonstrated.\n51. An amendment to the carrier's export reporting documentation is permitted, for more information on voluntary disclosures, refer to Memorandum D11-6-4 - Relief of Interest and/or Penalties Including Voluntary Disclosure .\nPenalty Information\n52. Failure to comply with the CBSA requirements outlined in the Customs Act and in the Reporting of Exported Goods Regulations , may result in the seizure and forfeiture of the goods and/or conveyance, and in serious cases, criminal charges may be applicable. For further information on administrative monetary penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System and to the AMPS web page .\nAdditional Information\n53. For additional information, within Canada, call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2022-08-29", + "current_to": "2022-08-29", + "citation": "Memorandum D3-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-8-eng.html" + }, + { + "id": "dmemo-D3-1-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-1-8", + "marginal_note": "References", + "part": "Cargo – Export Movements", + "division": "", + "heading": "", + "text": "Issuing office Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file 7605-10 Legislative references Canada Post Corporation Act Canada Shipping Act Customs Act Reporting of Exported Goods Regulations Other references D3-1-1 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4 series , D7 series , D11-6-4 , D17-1-4 , D17-1-10 , D20-1-1 , D20-1-5 , D23-2-1 Export Electronic Commerce Client Requirements Document ( ECCRD ) Superseded memorandum D D3-1-8 dated April 19, 2018 Date Modified Date, Month, 2022", + "history": "", + "last_amended": "2022-08-29", + "current_to": "2022-08-29", + "citation": "Memorandum D3-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-8-eng.html" + }, + { + "id": "dmemo-D3-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "- Target audience: Carriers importing commercial goods in the air mode; freight forwarders involved in air shipments; sufferance warehouse operators.\n- Key content: How to submit Advance commercial information ( ACI )/eManifest electronically to the CBSA; reporting timeframes for air cargo and conveyance; cargo and conveyance data transmissions, unique shipment information, reporting exemptions.\n- Keywords: Air; cargo; commercial goods; ACI/eManifest; cargo control documents; carriers; importation; data; data transmission; cargo data; conveyance data; timeframes; airports; exemptions; reporting; electronic data; conveyance arrival certification message ( CACM ); notices; freight remaining on board ( FROB ); diversions; overages; shortages; transborder air shipments in highway service (flying trucks).\nOn this page Updates made to this D-memo Definitions Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel) Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks) Other unique shipping processes ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required Authorized use of foreign aircraft Tariff treatment of aircrafts in international service Canadian Transportation Agency licences Provision of CBSA services Passenger restrictions Charter access to airports General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage) Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft Documentation requirements when the transporter is also the importer Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration Advance notification requirements for ACI/eManifest exempt air conveyances Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses Post-arrival changes Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: International Air Transport Association air waybill Appendix B: International Air Transport Association air express waybill References Contact us Related link", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General information Carrier identification requirements Carrier obligations Liability Record keeping Monitoring Air cargo reporting requirement Conveyance reporting – all commercial aircraft Authorized airport of entry Air cargo at airports without commercial services Cargo and conveyance transmission timeframes Reuse timeframes for cargo control number and conveyance reference number Electronic communications with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Primary cargo control data Sublocation codes Supplementary cargo and house bill data Split shipment cargo data Conveyance data Conveyance arrival certification message Notifications and error messages Manifest forward Risk assessment notices\n- Corrections Corrections to cargo and/or conveyance data Add/change/delete (cancel)\n- Unique shipment processes Small parcel service Courier low value shipments Mixed load (CLVS and non-CLVS shipments onboard) In-transit shipments Domestic in-transit shipments Freight remaining on board cargo Airline agreements Emergency stops/diversions Overages and shortages Foreign aircraft servicing equipment Commissary equipment Transborder air shipments in highway service (flying trucks)\n- Other unique shipping processes\n- ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exceptions from cargo data – only conveyance data required\n- Authorized use of foreign aircraft\n- Tariff treatment of aircrafts in international service\n- Canadian Transportation Agency licences\n- Provision of CBSA services\n- Passenger restrictions\n- Charter access to airports\n- General reporting guidelines and procedures for ACI/eManifest exemptions Manner of reporting – ACI/eManifest exempt imports Manner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers Diversions and transfers – requirements for ACI/eManifest exemptions Emergency landing cargo reporting guidelines for ACI/eManifest exemptions Import/inbound goods Cargo not destined to Canada Split shipment reporting procedures for ACI/eManifest exemptions\n- Guidelines related to ACI/eManifest exemptions Mail Military goods on military-owned or military-chartered aircraft Hand carried goods (commercial goods carried by a passenger his/her own baggage)\n- Empty aircraft – when aircraft is the goods/cargo Documentation requirements for the report of an imported commercial aircraft Commercial aircraft Corporate aircraft\n- Documentation requirements when the transporter is also the importer\n- Documentation requirements for foreign aircraft temporarily imported Aircraft for repair Aircraft for alteration Aircraft for demonstration\n- Advance notification requirements for ACI/eManifest exempt air conveyances\n- Requirements for ACI/eManifest exempt air conveyances Commercial passenger aircraft not carrying commercial cargo Canadian military aircraft Foreign military aircraft Air search and rescue operations Empty aircraft Temporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods) Delivery requirements and transfers to sufferance warehouses\n- Post-arrival changes\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: International Air Transport Association air waybill\n- Appendix B: International Air Transport Association air express waybill\n- References\n- Contact us\n- Related link", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- add definitions and the French terms to the English definitions\n- add a carrier obligations section and a domestic in-transit shipments section to separate in-transit movements from domestic in-transit movements\n- remove the security requirements section and references to \" pre-arrival \" and replace with \"ACI/eManifest,\" when applicable\n- update policies information to the majority of the sections of this memorandum\nThis memorandum outlines and explains specific Canada Border Services Agency ( CBSA ) requirements and administrative policies regarding the reporting and procedures for the advance notification, use and control of aircraft in international commercial services.\nFor information on the Customs Self-Assessment ( CSA ) Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\nFor information about freight forwarder transmitting and reporting processes, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods .\nThe Other Government Departments ( OGD ) requirements can be found throughout the Memoranda series D19: Acts and Regulations of Other Government Departments .\nFor information on the procedures pertaining to the non-commercial operations of private and corporate aircraft, refer to Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents .\nFor reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Airport of entry ( AOE ) An airport authorized by the CBSA for the arrival and departure of international flights. The AOE designation refers only to the CBSA's reporting requirements and does not apply to the airport's physical facilities or operational capabilities. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, air waybill ( AWB ) or form A8A(B): In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial accounting declaration (CAD) A digital document used to account for goods imported into Canada. Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document) when a freight forwarders provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale or other sales contract, or other shipping document) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as a \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their first port of arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or control document, to a different CBSA destination point. Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying trucks Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight remaining on board ( FROB ) for marine: cargo on a vessel that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada for air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada Hand carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). It includes the transshipment of goods arriving by air in Canada and transferring to another aircraft departing Canada. Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Other government department ( OGD ) OGDs and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada ( GAC ). Refer to Other Government Departments and Agencies: Reference List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA, where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment a shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in the bill of lading, waybill or other similar document a shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Split shipment Portions of one shipment covered by one CCD or waybill that entered the country at different times. Supplementary cargo data ( SCD ) A document submitted by a freight forwarder for shipments that have been, or will be deconsolidated from an air or marine cargo control document for FROB shipments only. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering, FROB or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada or FROB, must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- more effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada satisfies the requirement for \"Report of Goods\" as set out in subsection 12(1) of the Customs Act .\nCarrier identification requirements\n6. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n7. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at FPOA, FROB, in bond or in-transit through Canada.\n8. The carrier code forms the prefix of the CCN, which is a unique shipment number that the carrier chooses. The combination of the carrier code and unique shipment number creates a CCN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CCN and the unique shipment number used for each CCN must not be the same.\n9. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n10. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest, is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n11. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n12. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada, or transports or causes to be transported within Canada, goods that have been imported but have not been released is required under the Transportation of Goods Regulations to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival.\n13. For CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance, cargo transmission and report upon arrival must be kept for a period of three (3) complete calendar years plus the current year during which the cargo and conveyance to which the records relate were transported.\nMonitoring\n14. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This would include the use of exceptions/exemption codes.\nAir cargo reporting requirement\n15. All information on air cargo shipments (including company owned material (COMAT)) entering or transiting Canada (including FROB shipments) must be transmitted electronically in accordance with the ACI/eManifest notification guidelines, procedures and timeframes outlined in this memorandum.\nConveyance reporting – all commercial aircrafts\n16. All commercial aircrafts (passenger and/or cargo) must report to and land at a Canadian authorized AOE. Commercial cargo aircraft or passenger aircraft carrying commercial goods must report to and land at an AOE that provides commercial services during regularly scheduled hours of operation. Special permission must be obtained to report to a non-authorized AOE, an AOE not equipped with commercial services (if carrying commercial goods), or to report outside of business hours. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.\nAuthorized airport of entry\n17. All air cargo imported into Canada must enter the country via an authorized AOE designated to have commercial services. In addition, in bond goods may only be transported between airports that provide commercial services for the handling and/or clearance of the in bond goods. For a list of services available at each CBSA Office, refer to Directory of CBSA Offices and Services .\nAir cargo at airports without commercial services\n18. Goods may be manifested to an airport that does not normally handle commercial shipments provided the delivering carrier has made arrangements, approved by the CBSA office involved, to have the cargo delivered into a sufferance warehouse licensed to receive air cargo for CBSA clearance. For more information on sufferance warehouses, refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n19. In an emergency situation, commercial services may be provided at a non-commercial port. The requirements of the Canadian Transportation Agency ( CTA ) must be adhered to and special service or cost recovery charges may apply. Airports that provide commercial services are identified in the Directory of CBSA Offices and Services . Information on special service fees can be found in Memorandum D1-2-1 : Special Services .\nCargo and conveyance transmission timeframes\n20. Carriers (or an authorized third-party service provider acting on the carrier's behalf), are required to prepare and transmit the required ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n21. In the air mode, the ACI/eManifest conveyance and cargo information for specified goods must be received, as outlined in the Reporting of Imported Goods Regulations , at least four hours prior to the aircraft's arrival at the FPOA and no later than four hours before the aircraft is scheduled to arrive or, if the duration of the flight is less than four hours, no later than the aircraft's time of departure.\nReuse timeframes for cargo control number and conveyance reference number\n22. CCNs and CRNs for the following ACI/eManifest reports can be reused after one year:\n- air primary cargo reports\n- air split shipment reports\n- air conveyance reports\n23. CCNs, transport document numbers ( TDN s) or CRNs used for CSA purposes in all modes will continue to be subject to the CBSA's requirement that they remain unique and cannot be reused for three years starting January 1st of the year following its initial use. For additional information on the CSA program, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers .\n24. A CCN or CRN that is attached to a transaction number that has an outstanding related request associated to it should not be reused until all CBSA processing related to the transaction is completed.\nElectronic communications with the CBSA\n25. Carriers must transmit data using the CBSA's EDI system. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act . For information on obtaining a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 2: Advance Commercial Information Air of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nData transmission guidelines\n29. Commercial carriers should note that providing ACI/eManifest data does not replace the requirement to provide Advance Passenger Information/Passenger Name Record ( API / PNR ) data.\nPrimary cargo control data\n30. The primary CCD must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations . An air cargo transmission is mandatory for all import, in-transit , and FROB cargo.\n31. For consolidated shipments, the supplementary data required indicator must be used to indicate that supplementary/house bill data are forthcoming.\n32. Exceptions to this requirement are listed in the section \"Exceptions from cargo data – only conveyance data required\" in this memorandum.\n33. A complete list of the information that an air carrier must include in the primary cargo transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nSublocation codes\n34. Sublocation codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n35. The sublocation code is a four-digit identification number that identifies the location of goods (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and is utilized by the CBSA to send appropriate electronic notifications.\n36. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sublocation code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sublocation codes, refer to Sufferance Warehouses: Customs office generic sublocation codes .\n37. Goods arriving by air, which land at an airport where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the aircraft, and must be at a designated AOE.\nSupplementary cargo and house bill data\n38. When the primary cargo is consolidated, the supplementary data indicator on the air primary cargo must be set to \"yes\" to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the air primary cargo report. For further information for freight forwarders or air carriers transmitting electronic house bills or supplementary data as a freight forwarder, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\nSplit shipment cargo data\n39. The split shipment process was designed to accommodate goods that were manifested as one shipment and then split prior to departure due to carrier capacity constraints. The transmission of a split shipment may only occur when the following conditions are met:\n- must be consigned to the same party\n- must have been accepted by the carrier in the same place of acceptance\n- must be destined to the same CBSA office of destination (discharge)\n- must be same shipper\n40. Split shipment data must be transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as specified in the Reporting of Imported Goods Regulations .\n41. The carrier will use the primary cargo data to transmit information on the master AWB, noting the manifested quantity, and will then submit each portion of the split using the split shipment process. Each split shipment will note the conveyance and boarded quantity as well as referencing the original primary CCN. The sum of the boarded quantity of all the splits must equal the manifested quantity of the primary cargo.\n42. Any supplementary cargo data transmissions or house bill transmissions that are required for a split shipment must be applied to the primary cargo report, and not to the individual split shipment transmissions.\n43. When there are no house bills associated to a primary air cargo, and the shipment is split, the importer has three options upon arrival of the first part lot:\n- Wait for the entire shipment to arrive before having the goods released. Upon arrival of the final part lot, the primary CCN is arrived by the warehouse operator. If released, the entire shipment can exit the warehouse.\n- File a release for the entire amount and have the first part lot arrived. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. The same release notification may be cited to allow the first and any subsequent part lots to exit the warehouse. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons).\n- File an abstract (a paper based process) to separate the part lot that has physically arrived and have that portion released. Upon arrival of the first part lot, the primary CCN is arrived by the warehouse operator. Arrival of the first part lot (for example, 78 out of 100 cartons total on the master AWB), with the WACM arriving the total cartons on the master AWB (100 cartons). A separate release request would have to be filed for each abstract.\nNote: The importer will advise the warehouse operator which option they choose, and the warehouse operator will arrive the cargo according to the option chosen.\n44. A complete list of the information that must be included in the split shipment transmission can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\n45. The value of the entire shipment will be used to determine if the goods are eligible for the CLVS program. Shipments cannot be split in order to qualify for the CLVS program.\nConveyance data\n46. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes, as specified in the Reporting of Imported Goods Regulations .\n47. There are some exemptions to this requirement and these exemptions are listed in this memorandum.\n48. Only one conveyance transmission is to be submitted per aircraft. In the case of airline agreements such as code-share /interline agreements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the aircraft.\n49. The conveyance data must contain a CRN which is a unique reference number provided for each flight into Canada. The CRN is composed of the flight number as established by the COC followed by the scheduled date of departure (XX123yymmdd).\n50. An estimated date and time of arrival ( EDTA ) at the first Canadian port of arrival provided in Eastern Time ( ET ) is mandatory.\n51. The COC will be required to transmit a change to the air conveyance transmission to amend the FPOA and/or EDTA to advise the CBSA of any unscheduled re-routes , changes to the EDTA greater than 30 minutes, or changes to the aircraft's itinerary.\n52. A change in EDTA of less than 30 minutes requires no notification; however, the CBSA may send a risk assessment notice at any time up to the EDTA as transmitted on the conveyance report. Therefore, goods are not authorized to move from the sufferance warehouse prior to the EDTA transmitted on the conveyance report or until the CBSA system updates the status of the conveyance and related cargo, and acknowledges the report of the conveyance and cargo with a section 12(1) report message to the originator of the CACM.\n53. A complete list of the information that must be included in the conveyance data can be found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nConveyance arrival certification message\n54. A CACM must be received after the aircraft is cleared by NAVCAN to land at an airport of arrival, as defined in the regulations, upon arrival in Canada. The CACM must be transmitted in addition to information and requirements listed in in this memorandum.\n55. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n56. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n57. Conveyances exempt from transmitting ACI/eManifest data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if an air carrier chooses to voluntarily transmit an electronic ACI conveyance report for an ACI/eManifest exempt aircraft (for example, commercial passenger aircraft that are not carrying commercial cargo, empty aircraft), the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. Report on arrival requirements under section 12(1) of the Customs Act , applicable to exempt conveyances, are listed in this memorandum.\n58. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance, and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release/referral notification messages for shipments requesting FPOA release.\n59. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested. For more information refer to the Transportation of Goods Regulations .\n60. For a complete list of the information that must be included in the CACM, refer to the Advance Commercial Information ACI/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 2: Advance Commercial Information Air of the ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical Portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\nNotifications and error messages\n61. All ACI/eManifest data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting ACI/eManifest transmissions by electronic means:\n- positive responses\n- error responses\n63. Positive responses are issued in the form of acknowledgements. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of reject notices. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA in a timely manner. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as hold for information ( HFI ) notices, refer to the Electronic Commerce section or Chapter 2: Advance Commercial Information Air of the ECCRD.\nManifest forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a \"secondary notify party,\" enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: ACI/eManifest Notices of the ECCRD.\nRisk assessment notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the unloading of the cargo.\n69. Risk assessment notices seeking further information issued by the CBSA should be responded to as soon as possible. Carriers have up to four hours from the time the CBSA issues the risk assessment notice to respond to an outstanding risk assessment notice. Failure to respond to a risk assessment notice within four hours from issuance may result in delays of the shipment such as, holding the shipment upon arrival for further information/inspection and/or sanctions for non-compliance including the issuing of an administrative monetary penalty ( AMP ).\n70. Similar to reject notices (or error codes), risk assessment notices (such as \"hold\" notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include free text remarks providing external clients with additional information concerning the coded field or instructions.\n71. The CBSA systems will send \"hold,\" \"do not unload\" and/or \"cancellation\" coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN.\n72. In instances where there is an outstanding risk assessment notice and the importer/broker has received a release notification, the carrier or sufferance warehouse operator will hold the shipment until the risk assessment notice is resolved.\n73. If there is a \"hold\" on a cargo that has been released/acquitted, the \"hold\" supersedes the release/acquittal and the cargo cannot be removed until the \"hold\" is removed by the CBSA.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Corrections", + "part": "", + "division": "", + "heading": "", + "text": "Corrections to cargo and/or conveyance data\n74. Changes to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 2: Advance Commercial Information Air of the ECCRD.\n75. Changes/corrections to conveyance data may be made electronically at any time prior to the arrival of the aircraft at the FPOA or transmission of CACM.\n76. If the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes requesting \"key\" data elements changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\nAdd/change/delete (cancel)\n77. An \"add\" is used for the first transmission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n78. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, a carrier will be required to transmit a change to update the current conveyance or cargo record when any of the data elements on the current transmission to the CBSA change. Electronic conveyance corrections by clients will be accepted up to the estimated time of arrival ( ETA ) reported on the conveyance report. Individual data elements are not to be transmitted separately.\n79. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance report, and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n80. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n81. Deletions may be made at any time up until the CACM has been submitted.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days.\n82. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If an aircraft is no longer coming to Canada, the electronic conveyance transmission must be deleted.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Unique shipment processes", + "part": "", + "division": "", + "heading": "", + "text": "83. The following air specific processes are not exempt from ACI/eManifest data; however the reporting and/or ACI/eManifest requirements differ in some manner.\nSmall parcel service\n84. A number of airlines operating transborder into Canadian airports have special procedures for the rapid movement of small parcels of urgently required materials. This is a process normally used for the movement of magnetic tapes, printouts, business correspondence, business statements, news material, films, etc.\n85. While the procedure was designed by carriers to expedite the movement of small single shipments, various courier services are using the system to move a number of small shipments contained in one package and documented on one AWB. Such instances are considered to be consolidations, and the courier service involved must break the package down on form A10: Cargo Control Abstract , an approved consist sheet if the shipment qualifies under Memorandum D8-2-16 : Courier Imports Remission , or on a CRL for approved CLVS Program participants. Further information on form A10 may be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n86. Courier shipments carried in bond under exclusive charter arrangements may be delivered directly to the courier's sufferance warehouse or to its contracted agent at the airport of destination.\nCourier low value shipments\n87. For air cargo arriving with only CLVS shipments on board the aircraft, no ACI/eManifest cargo or conveyance is required. The CRL is provided to the port of release within the prescribed timeframes. For additional information concerning the CLVS Program, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nMixed Load (CLVS and non-CLVS shipments onboard)\n88. Mixed loads are when there are non courier low value shipments ( non-CLVS ) and CLVS under one single AWB.\n89. The air carrier transmits the ACI/eManifest conveyance and cargo report for non-CLVS shipments. The air carrier must submit the consolidated air cargo report for the total weight and piece count. Each individual non-CLVS shipment requires a house bill.\n90. The CLVS portion of the shipment requires either a house bill or a supplementary report stating \"CLVS shipment\" within prescribed timeframes in the cargo description field. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code.\n91. The CRL is provided to the port of release within the specified timeframes.\n92. The CBSA, at the port of entry ( POE ), may request supporting documents, including a copy of the CRL.\n93. However, in situations where one primary AWB documents both CLVS shipments and non-CLVS shipments, an ACI/eManifest cargo transmission accounting for the total weight and piece count is required for all goods listed on the AWB.\n94. In these instances, house bill data for each non-CLVS shipment and one house bill or supplementary transmission to account for all CLVS shipments must be provided. The house bill or supplementary transmission for the CLVS shipments will indicate \"CLVS Program Shipments\" in the description field; the total weight of all CLVS shipments in the weight field; and the total pieces of all CLVS shipments in the \"lading quantity\" field.\n95. Should cargo previously reported under the CLVS Program be removed from the CLVS stream pre-arrival , ACI/eManifest data is required to be submitted to the CBSA within the prescribed timeframes.\n96. Should cargo previously reported under the CLVS Program be removed from the CLVS stream post-arrival , the client is not to transmit ACI/eManifest data. However, if removed from the CLVS stream prior to arrival, full ACI/eManifest data is required.\nIn-transit shipments\n97. When cargo arriving in Canada by aircraft is unloaded from the conveyance and moves in-transit through Canada, and the air carrier's contract of carriage ends in a country other than Canada, the in-transit movement type code 23 must be provided. In addition, consignee information must be provided in the consignee name and address fields.\nDomestic in-transit shipments\n98. When the carrier's contract of carriage ends in Canada and they are aware that the shipment is in-transit , the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code 23. However, if the carrier's system will not accept the code, the words \" in-transit \" should be provided in the remarks field, along with movement type code 24 (cargo import).\n99. The CBSA acknowledges carriers are not always aware that the shipment is in-transit . If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard.\nFreight remaining on board cargo\n100. For a FROB shipment destined to a third country and never intended to be imported into Canada, the responsible carrier must comply with the requirements to provide ACI/eManifest cargo, and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . The FROB movement type code 26 must be used.\n101. For more information on transmission requirements for FROB cargo, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nAirline agreements\n102. For information on the responsibility to provide ACI/eManifest by cargo carriers and COC in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n103. Notwithstanding any business agreement such as an interline agreement, the carrier code on the cargo report is ultimately responsible for the information provided to the CBSA.\n104. For additional information on ACI/eManifest requirements toward code-share and interline agreements, refer to Chapter 2: Advance Commercial Information Air of the ECCRD.\nEmergency stops/diversions\n105. Emergency diversions include only diversions resulting from security threats, medical reasons, mechanical reasons, or weather conditions.\n106. An aircraft that is not originally destined to Canada, but that is forced to land in Canada due to unforeseen circumstances, may be subject to a review of their paperwork for health, safety, and security risk assessment purposes. This review will be conducted at the aircraft upon arrival and, therefore, ACI/eManifest data is not required. As soon as it is known, the carrier should contact the CBSA office ( Directory of CBSA Offices and Services ) where the diversion/emergency landing is to occur.\n107. When an emergency diversion occurs within Canada, the COC will be required to notify the National Targeting Centre ( NTC ) 24 hours a day, 7 days a week to advise of the diversion and the reason prior to aircraft's arrival at the new airport. The FPOA for the conveyance and all related cargo transmissions must be corrected electronically.\nNTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (overseas callers).\n108. When an emergency diversion occurs outside of Canada, carriers are not required to notify the CBSA. Rather, the ACI/eManifest conveyance transmission must be corrected as soon as possible to reflect the updated EDTA, and routing information. ACI/eManifest cargo transmission(s) must also be corrected as soon as possible to reflect any applicable information.\n109. If an emergency diversion occurs outside of Canada, and additional cargo is loaded onto the aircraft at the airport to which the aircraft was diverted, the pre-arrival procedures for emergency diversions will not be allowed and, the carrier will be required to update the conveyance transmission and transmit the applicable ACI/eManifest cargo data for the newly laden cargo within the prescribed timeframes, as outlined in this memorandum.\n110. All diversions (unless considered an emergency) require the carrier to update the conveyance transmission within the prescribed timeframes.\nOverages and shortages\n111. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where ACI/eManifest data was transmitted and the quantity of goods initially reported upon arrival at the FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-arrival and upon arrival.\n112. If no ACI/eManifest data was transmitted and no report occurred, and the goods are discovered post-arrival , this constitutes non-report , not an overage, and may be subject to an AMP.\nForeign aircraft servicing equipment\n113. Machinery and equipment for use within the confines of an international airport to service inbound and outbound flights of foreign registered aircraft may be imported into Canada without payment of customs duties but are subject to the GST.\n114. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of foreign aircraft servicing equipment into Canada must be transmitted within the guidelines and procedures outlined Reporting of Imported Goods Regulations .\n115. For more specific information, refer to Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order .\nCommissary equipment\n116. Foreign airlines operating international flights into Canada may have to replace galley equipment and aircraft furnishings (headrest covers, cabin curtains, etc.) during turn-around periods. Each airline is allowed to keep a sufficient quantity of such goods in Canada for the replacement needs of the airline, and the CBSA maintains an inventory list. The airline is then responsible for paying the duty and taxes on any goods disposed of in Canada.\n117. ACI/eManifest cargo and conveyance information pertaining to each initial transportation of commissary equipment into Canada must be transmitted electronically, within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations .\nTransborder air shipments in highway service (flying trucks)\n118. Bonded air carriers that are providing international air service for transporting cargo may use the services of a highway carrier (secondary carrier) to transport air cargo into Canada. The highway carrier does not require a letter of authorization from the bonded air carrier in order to move the goods under the bonded air carrier's documentation.\n119. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit ACI/eManifest conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. For further information, refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements . Highway carriers will require a paper AWB for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier.\n120. The following procedures apply when air cargo is transported into Canada via highway mode:\n- The highway carrier that has contracted with the air carrier reports the goods to the CBSA at the highway FPOA on behalf of the air carrier by presenting the bonded air carrier's properly completed AWB, which serves as the air carrier's report of the goods to the CBSA. If consolidated shipments are presented – consigned to a freight forwarder – a continuation sheet must be attached outlining the required shipment details for each shipment in the consolidated shipment (same information as required on a house bill), which include: actual shipper, ultimate consignee, weight, piece count, and complete description of the goods.\n- The CCN on the AWB will include the carrier code of the air carrier, not the highway carrier, and the AWB must show the Canadian airport as the ultimate destination airport.\n- The goods must be delivered into a sufferance warehouse licensed to receive air cargo.\n- The highway or air carrier must not report again to the CBSA at the airport of destination, as this would create duplicate manifests within the CBSA inventory system.\n- The Border Services Officer ( BSO ) at the highway FPOA retains the mail and station copies of the AWB as proof of report.\n- The highway carrier provides the Long room and the CBSA Delivery authority copies of the AWB to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the airport of release. The Warehouse operator copy is given to the sufferance warehouse operator as an inventory control copy.\n121. The air carrier assumes full liability for the goods. Any tracers or penalties for cargo infractions are applied against the primary air carrier.\n122. In-transit \"flying trucks\" that are destined to a third country may move cargo by highway carrier to a Canadian airport for export provided:\n- the goods are reported to the CBSA by the highway carrier\n- the AWB is presented at the FPOA\n123. For policies and procedures related to consolidated flying trucks, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n124. For policies and procedures related to the exportation of the movement of in-transit air shipments moving by highway, refer to Memorandum D3-1-8 : Cargo – Export Movements .\n125. No formal acquittal is required for these in-transit export reports as audits are made against the carrier's records.\n126. Air carriers not complying with the above requirements are to have their highway substitution privileges revoked, and the shipments treated as normal highway movements.\n127. For vehicle sealing requirements, refer to Memorandum D3-4-2 . Sealing requirements for air cargo being transported by a highway carrier are based on the carrier status of the air carrier. Where highway and air cargo are being transported in the same vehicle, all highway cargo must be reported and processed as outlined in Memorandum D3-4-2 .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Other unique shipping processes", + "part": "", + "division": "", + "heading": "", + "text": "128. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive and value included shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "ACI/eManifest exemptions", + "part": "", + "division": "", + "heading": "", + "text": "129. This section will cover circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . Should clients choose to transmit data for any of the listed exemptions and/or exceptions, they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions is found in Chapter 2: Advance Commercial Information Air of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This includes information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n130. The following are exemptions from ACI/eManifest cargo and conveyance data sets:\n- CSA shipments – full load that meets the eligible goods requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- mail (Canada Post, US mail, Diplomatic mail, international) – full load\n- military goods on military-owned or military-chartered aircraft – no other cargo is on board\n- emergency/ non-emergency repairs\n- emergency diversions (only for original shipments not intended to arrive in Canada)\n- empty aircraft – when aircraft is the imported goods/cargo ( note: empty aircraft/no cargo)\n- commercial passenger aircraft not carrying specified goods\n- emergency response vehicles/personnel/equipment for use in emergency situations such as: transportation of human organs for transplant first response fire brigades ambulance patient transport teams assisting in disaster relief circumstances\n- specified goods on board a conveyance that enters Canadian airspace while it is proceeding directly from one place outside of Canada to another place outside of Canada without landing in Canada\n- hand carried goods (when no other specified goods are on board)\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- foreign scientific, exploratory or research conveyances not carrying specified goods\nExceptions from cargo data – only conveyance data required\n131. The following are exceptions from ACI/eManifest cargo data – only ACI/eManifest conveyance data is required:\n- goods that are being imported into Canada under the CLVS program\n- mail (Canada Post, US mail, Diplomatic mail, international) – as part of a mixed load", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Authorized use of foreign aircraft", + "part": "", + "division": "", + "heading": "", + "text": "132. A foreign non-tax paid aircraft involved in international commercial transportation is restricted to international flights from a point abroad to a point or points in Canada and return to a point abroad. The carriage of Canadian residents to, and their arrival from, foreign destinations is permitted provided the flight is limited to international service. Any foreign aircraft in Canada that ceases to be involved in international commercial transportation must be immediately reported to the CBSA and formally accounted for as it is deemed to have been imported.\n133. With the exceptions outlined in this memorandum, under no circumstances may a foreign non-tax paid empty aircraft enter Canada for the sole purpose of carrying passengers or goods from point-to-point in Canada. If the aircraft is deemed to have been imported; all duties and taxes are to be immediately paid. In addition, any unauthorized use of a foreign non-tax paid aircraft in Canada may result in the issuance of AMPS penalties or the seizure and/or forfeiture of the aircraft.\n134. Non-tax paid foreign aircraft chartered by groups of non-resident s who wish to visit several Canadian centers are allowed if the passengers originated outside Canada and are initially brought into Canada by a carrier that is operating under a continuing tour charter.\n135. The CTA approval for a flight does not constitute authority for a non-tax paid aircraft to engage in gainful operations between points in Canada. Additional information on CTA licences can be found in this memorandum.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Tariff treatment of aircrafts in international service", + "part": "", + "division": "", + "heading": "", + "text": "136. For the purposes of this memorandum, a Canadian aircraft is defined as an aircraft engaged in international commercial transportation which is registered in Canada, and:\n- was built in Canada\n- all duties have been paid\n- has been deemed to be duty paid under the terms of another act\n137. Canadian aircraft in international commercial service are to be classified under tariff item 9813.00.00 or 9814.00.00 in Chapter 98: T2023 – Special classification provisions – non-commercial , provided they satisfy all the relevant requirements outlined in the provisions of these tariff items. Where Canadian aircraft arriving in Canada do not qualify for importation under either of these tariff items (for example, when repairs have been done abroad), they are to be classified under the appropriate tariff item in Chapter 88: T2023 – Aircraft, spacecraft, and parts thereof of the Customs Tariff .\n138. Where a Canadian aircraft in international commercial service has been repaired or enhanced while abroad, all such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the aircraft's first return to Canada, even if the aircraft is continuing in international commercial service. For more information, refer to Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order .\n139. Any aircraft that is not a \"Canadian aircraft\" as defined in this memorandum is deemed to be a foreign aircraft for the CBSA purposes and, if in international commercial service, should be classified under tariff item 9801.10.10 in the Chapter 98.\n140. No formal accounting is required for an aircraft engaged in international commercial service, however all aircrafts entering Canada (Canadian or foreign) must be reported as per section 12(1) of the Customs Act .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Canadian Transportation Agency licences", + "part": "", + "division": "", + "heading": "", + "text": "141. In addition to complying with the CBSA requirements for aircraft involved in international service, most commercial air carriers also require a licence from the CTA.\n142. For complete information on CTA licensing requirements, aircraft groupings, charter types, and CTA licensing information, refer to the Canadian Transportation Agency 's website. The search function can be used to verify if a carrier has the necessary CTA license authority.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Provision of CBSA services", + "part": "", + "division": "", + "heading": "", + "text": "143. For a list of services available at CBSA Offices, refer to Directory of CBSA Offices and Services .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Passenger restrictions", + "part": "", + "division": "", + "heading": "", + "text": "144. At certain airports, the number of international passengers processed by the CBSA at a given time may be restricted due to operational or safety requirements. In some locations where passenger restrictions are in place, staged off-loading may be allowed to accommodate larger aircraft. The air carrier or its agent is responsible for controlling the delivery of passengers. For more information about staged off-loading , refer to Memorandum D2-5-1 : Charter Access to Airports .\n145. The business hours and types of CBSA services available at designated AOE may vary according to the type of airport, geographical location, facilities, or season. Office information, including addresses, hours of operation, and types of services available, may be found in the Directory of CBSA Offices and Services .\n146. Cost recovery or special service charges for new or additional CBSA services may apply at certain airports. Information on Special Services can be found in Memorandum D1-2-1 : Special Services , or you may contact the local CBSA office at the airport of destination.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Charter access to airports", + "part": "", + "division": "", + "heading": "", + "text": "147. Guidelines and conditions related to operating international passenger charter services (for remuneration or hire) and obtaining inspection services for passenger clearance related to international charter services may be found in Memorandum D2-5-1 : Charter Access to Airports .\n148. At certain airports, the CBSA may require notice before they accept international air traffic. Airlines should communicate with the local CBSA office at the airport of destination regarding prior notification requirements.\nNote: Prior notification is not the same as ACI/eManifest notification. ACI/eManifest conveyance notification requirements also apply to aircraft carrying cargo, as outlined in this memorandum.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "General reporting guidelines and procedures for ACI/eManifest exemptions", + "part": "", + "division": "", + "heading": "", + "text": "149. All exemptions to ACI/eManifest notification will be reported using one of the following CCDs, or as otherwise outlined in this memorandum:\n- The carrier may use the standard CBSA, form A8A(B): In Bond – Cargo Control Document available in fillable/savable format on the CBSA website. The CCD specifications and completion instructions for the form A8A(B) can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n- The International Air Transport Association ( IATA ) format AWB is an approved CCD for reporting cargo to the CBSA. At the point of lading, the air carrier should ensure that all applicable fields on the AWB are completed accurately and legibly. Refer to Appendix A: International Air Transport Association air waybill of this memorandum for data elements required on an IATA AWB for CBSA purposes.\n- The IATA format air express waybill is an approved CCD for reporting cargo to the CBSA. Refer to Appendix B: International Air Transport Association air express waybill of this memorandum for data elements required on an IATA format air express waybill for CBSA purposes.\n- Mail bags must be accompanied by one of the above-mentioned CCDs, in addition to the Universal Postal Union ( UPU ) delivery bill.\n- Other acceptable CCDs.\nManner of reporting – ACI/eManifest exempt imports\n150. Non-bonded air carriers must report all shipments to the CBSA at the FPOA. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered, when required, and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n151. Bonded air carriers may report import shipments at either the FPOA or at the destination airport indicated on the waybill. All airports used by the air carrier on route to the final airport of destination must be indicated clearly on the AWB. The destination airport may only change if the carrier has filed a re-manifest or diversion.\n152. Bonded carriers require five copies of the IATA AWB or CCD for CBSA purposes. This report consists of five copies of an approved CCD. After verification, all copies of the document are numbered when required and stamped by the CBSA. To keep the information legible, stamps should be applied to the reverse side of the documents. Two copies (Mail and Station) are kept by the CBSA. Two copies (Long Room and the CBSA Delivery Authority) are given to the importer or agent of the importer for presentation to the CBSA with the release document(s) at the CBSA office of release. The Warehouse operator copy is given to the sufferance warehouse operator to serve as an inventory control copy.\n153. When cargo is covered by an AWB other than the COC's AWB, the front of the document must be clearly stamped with the COC's correct name and carrier code before presentation to the CBSA. Instead of stamping each AWB, carriers may present their documents in envelopes clearly marked \"CBSA Cargo Report\" giving the name and code of the COC.\n154. When in bond shipments are to be shipped beyond the final point indicated on the AWB, the shipment must be moved by a bonded carrier and properly re-manifested .\nManner of reporting – ACI/eManifest exempt in-transit /FROB shipments – bonded and non-bonded carriers\n155. Foreign goods destined to a foreign airport and landed at Canadian airports in the services of non-bonded and bonded air carriers do not need to be documented for CBSA purposes, provided they remain on board the aircraft and no layover is necessary.\n156. If the goods will not be exported immediately, they must be documented and reported to the CBSA on an IATA AWB, or on form A8A(B): In Bond – Cargo Control Document . Refer to Appendix A: International Air Transport Association air waybill of this Memorandum for data elements required on an IATA AWB for CBSA purposes. Completion instructions for form A8A(B) are found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nDiversions and transfers – requirements for ACI/eManifest exemptions\n157. Cargo diverted from the original AOE does not require a new CCD or CCN. The carrier who was in control of the shipment at the time of diversion is responsible for preparing a form A30: Diversion Notice .\n158. The diversion notice and CCD is given to the importer or connecting carrier if interlined, and presented with the relevant release documents at the CBSA office of release. The diversion notice remains with the accounting document until numbered.\n159. For more detailed information on diversions, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nEmergency landing cargo reporting guidelines for ACI/eManifest exemptions\n160. If, due to weather conditions or other circumstances, the aircraft has to land at a place not designated for CBSA reporting, the pilot must call the Telephone Reporting Centre ( TRC ) at 1-888-226-7277 , or contact the nearest CBSA office immediately upon landing in Canada. Depending on the circumstances, the flight may be cleared by telephone, the pilot and travellers may be requested to await the arrival of a CBSA officer, or the pilot may be requested to fly the travellers to the nearest AOE at the first opportunity.\nImport/inbound goods\n161. If an aircraft carrying cargo for import is forced to land at an airport other than its intended destination due to weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention, the COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of emergency landing (or the closest airport with CBSA commercial clearance capabilities) and the airport of original destination. For a listing of CBSA offices and the types of services offered, refer to Directory of CBSA Offices and Services .\n162. If the cargo will remain on board the aircraft while at the emergency landing site, or be transferred to a replacement aircraft for transportation to the original airport of destination for CBSA clearance, generally, no additional paperwork, such as a diversion notice, will be required at the time of clearance to document the emergency landing. Clients should verify with the CBSA at the airport of destination whether a diversion notice is required, or not.\n163. If the cargo is being presented for clearance at the emergency landing site (if CBSA commercial clearance is available), diversion documentation must accompany the clearance/release paperwork. Diversion documentation requirements and procedures are outlined in this memorandum.\nCargo not destined to Canada\n164. The following procedures apply to cargo not destined to Canada that has landed in Canada as a result of weather conditions, mechanical issues affecting the safety and security of the aircraft and passengers, or medical situations requiring immediate attention:\n- The COC is advised to provide verbal notification of the details of the emergency landing to the CBSA at the airport of the emergency landing (or The closest airport with CBSA commercial clearance capabilities).\n- The cargo may be transferred from one aircraft to another only under CBSA supervision, and the identifying markings of the replacement aircraft and a brief notation of the circumstances must be provided to the CBSA.\n- At the discretion of the airline, the cargo may be forwarded to the United States by a bonded highway carrier on an IATA AWB or other CBSA approved CCD indicating complete details of each shipment. In the case of mail bags, the CCD must show the number of bags and describe the goods as \"mail bags.\" The document must be prepared in triplicate and numbered from the local series. One copy will be returned to the carrier for presentation to the CBSA at the point of exit. The remaining copies will serve as the Mail and Station copies.\n- The transfer of the cargo from the aircraft to the highway conveyance must be conducted under the supervision of the CBSA who will seal the vehicle with an Agency seal and note the seal number(s) on the CCD. If the seals are intact at the point of exit, the vehicle may be allowed to proceed without further examination.\n- Where the cargo has to be removed from the aircraft and held pending availability of another aircraft or a bonded carrier's conveyance, they must be placed in a sufferance warehouse. The cargo must be reported to the CBSA on an IATA AWB or other CBSA approved CCD. At the time of transfer, the applicable procedures outlined in paragraph (b) or (d) of this section must be followed.\n165. Carriers that are not bonded cannot carry in bond cargo beyond the CBSA office of arrival. However, when a non-bonded foreign aircraft carrying goods into Canada makes an emergency landing other than its final destination, it may continue to the final destination without posting a single trip bond. In this case, the cargo must be reported to the CBSA at the initial CBSA office. When stopovers occur at either Gander or Goose Bay, carriers may continue to destination after presenting form AG1: General Declaration (Outward/Inward) to the CBSA, or report the goods at the initial CBSA office.\n166. To ensure control, the initial CBSA office of report is to advise the CBSA at the final destination of the carrier's expected arrival.\n167. The CCD is numbered and stamped by the CBSA. When the initial CBSA office is non-automated , the mail copy of the CCD is mailed to the CBSA office of destination. Otherwise, it is keyed into the automated system. The Station copy is filed, and the Long room, the CBSA Delivery authority, and Warehouse operator copies are returned to the carrier for reporting at final destination.\n168. At destination, the Long room and the CBSA Delivery authority copies are given to the importer for presentation with the release document(s) at the CBSA office of release, and the Warehouse operator copy to the sufferance warehouse operator to serve as an inventory control copy.\nSplit shipment reporting procedures for ACI/eManifest exemptions\n169. Split shipments (part lots) occur when portions of a shipment covered by one AWB enter the country at different times due to carrier capacity constraints.\n170. Under this procedure, the air carrier must report all parts of the split shipment as they arrive.\n171. All parts of a split shipment are controlled under the original AWB number. The procedure requires a \"Split Shipment\" stamp on the original AWB report and on all copies of the original AWB used to report the subsequent parts of the split shipment. The number of pieces that have arrived must be indicated in the appropriate field of the \"Split Shipment\" stamp, for example, 1st Part – 20 pieces.\n172. For purposes of uniformity, the \"Split Shipment\" stamp used by the airlines must be similar to that shown below:\nSplit shipment received by: Carrier's name: Name of airport: As follows: 1st Part – [number] pieces 2nd Part – [number] pieces 3rd Part – [number] pieces 4th Part – [number] pieces Final Part – [number] pieces\n173. Split shipments consigned to a freight forwarder are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the original AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies must be stamped with the \"Split Shipment\" stamp completed, showing \"1st Part – X pieces\".\n- The COC must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the de-consolidator .\n- The freight forwarder must prepare secondary cargo reports (house bills/advice notes) to cover the total quantity of the shipment cancelling the full quantity declared on the original AWB. The de-consolidator must give the Mail and Station copies of all of the secondary cargo reports along with two copies (Long Room and the CBSA Delivery Authority) of the original AWB to the CBSA. The Long room and the CBSA Delivery authority copies of the secondary cargo report(s) for those goods that have arrived will be given to the importer, or agent of the importer, for presentation with the release document(s) to the CBSA.\n- The Long room and the CBSA Delivery authority copies of the secondary cargo report covering those goods that have not yet arrived must be held in the de-consolidator 's open file pending the arrival of those goods, when the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB to both the CBSA and the de-consolidator .\n174. The \"Split Shipment\" stamp identifying the part of the shipment that has arrived and the number of pieces received must be completed on the AWB. The Long room and the CBSA Delivery authority copies of the secondary cargo reports previously prepared and held in the freight forwarders open file are now given to the importer, or agent of the importer, for presentation to the CBSA with the release document(s) for that portion of the shipment.\n175. Although secondary cargo reports are required for the total quantity of the complete shipment, the freight forwarder is only responsible for the quantity shown on the \"Split Shipment\" stamp. If the goods not covered by the \"Split Shipment\" stamp cannot be produced or accounted for, the air carrier is responsible for the shortage.\n176. Split shipments consigned to an importer are processed as follows:\n- When the initial part of the shipment arrives, the COC prepares the AWB. The total quantity for the entire shipment is shown in the \"No. of packages\" box. All copies of the AWB must be stamped with the \"Split Shipment\" stamp completed to show \"1st Part – X Pieces\" to identify the part of the shipment being reported and the number of pieces received.\n- The COC must give one copy of the AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation to the CBSA with the release document(s).\n- The importer may obtain release of portions of the shipment as they arrive or may wait until all portions of the shipment have arrived before obtaining their release from the CBSA.\n- To obtain release of the entire shipment at one time, the importer must present all copies of the original AWB (Long Room and the CBSA Delivery Authority) with the release document(s) for the entire shipment.\n- To obtain release of a portion of the shipment as it arrives, the importer must present two copies (Long Room and the CBSA Delivery Authority) of the original AWB with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. Although only part of the shipment is being released, the duty and taxes for the entire shipment must be paid by the importer. When the remaining portions of the shipment arrive, the reporting air carrier must give one copy of the original AWB (Mail) to the CBSA and two copies (Long Room and the CBSA Delivery Authority) to the importer for presentation with the release document(s) to the CBSA. All copies must be stamped with the \"Split Shipment\" stamp completed to identify the part of the shipment being reported and the number of pieces received. The subsequent portions are to be released using the procedures for the release of short-shipped goods, as outlined in Memorandum D17-1-5 : Accounting for Commercial Goods .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Guidelines related to ACI/eManifest exemptions", + "part": "", + "division": "", + "heading": "", + "text": "Mail\n177. Carriers transporting international mail will report all international mail to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is International Mail. The universal postal manifest prepared by the foreign mail service should be attached to the AWB.\n178. International mail is transferred in bond under the control of the air carrier's AWB or if moved by a secondary carrier (under the secondary CCD of the secondary carrier) or the Canada Post Corporation. The mail is transferred to one of the CBSA international mail exchange offices where it is processed in accordance with the guidelines and procedures outlined in Memorandum D5-1-1 : International mail processing .\n179. Diplomatic mail must also be reported to the CBSA on a properly completed AWB or other acceptable CCD, clearly indicating in the cargo description field that the cargo is diplomatic mail. Only those authorized to pick up diplomatic mail will be allowed to remove diplomatic mail from CBSA control. The CBSA at each airport handling the arrival of diplomatic mail will maintain a list of those parties or individuals authorized to pick up diplomatic mail. Consulates or embassies must ensure that any changes to the list are communicated in a timely fashion to the AOE or appropriate regional program area contact.\nMilitary goods on military-owned or military-chartered aircraft\n180. Military goods arriving on military-owned or military chartered aircraft are reported on an AWB or other acceptable CCD at the airport of arrival in Canada.\n181. Military goods arriving on board a non-military owned or chartered aircraft must be transmitted electronically in accordance with the ACI/eManifest notification guidelines outlined in this memorandum.\nHand carried goods (commercial goods carried by a passenger his/her own baggage)\n182. Commercial goods carried by a passenger in his/her own baggage on board a commercial passenger aircraft must be declared by the passenger.\n183. A CCD or ACI/eManifest cargo transmission is not required when a shipment is being transported by the importer in his/her own baggage on board a commercial passenger flight, and the shipment is released at the first port of arrival.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Empty aircraft – when an aircraft is the goods/cargo", + "part": "", + "division": "", + "heading": "", + "text": "Documentation requirements for the report of an imported commercial aircraft\n184. An empty aircraft that is imported, temporarily or permanently, is to be reported on a CBSA approved CCD by the party transporting the aircraft at the airport of arrival.\nCommercial aircraft\n185. Commercial air carriers will generally report imported commercial aircraft on an IATA AWB or a CBSA CCD form A8A(B): In Bond – Cargo Control Document . If the importation is temporary in nature, such as an aircraft imported for demonstration, repair, or alteration, then the commercial air carrier should clearly indicate this in the cargo description section. The anticipated length of the temporary importation should also be indicated in the description section (for example, \"aircraft being temporarily imported for demonstration until (indicate date)\"). Additional accounting or release documents may be required for temporary importations. Information on the accounting or release documentation for temporary importations can be found in this memorandum, and Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nCorporate aircraft\n186. Corporate aircraft being imported permanently, will generally be reported on an A8A(B): In Bond – Cargo Control Document (or other CBSA approved cargo document) by the party transporting the aircraft. For additional information on the accounting or release documentation for permanent importations, refer to Memorandum D17-1-5 : Accounting for Commercial Goods .\n187. The AWB, form A8A(B) or other approved cargo report is to be presented to the CBSA, along with any applicable release documentation, as outlined in this memorandum.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Documentation requirements when the transporter is also the importer", + "part": "", + "division": "", + "heading": "", + "text": "188. When the party transporting the corporate or commercial aircraft is the importer of the aircraft, the HCG process may be used.\n189. A CCD will not be required if the importer obtains release of, and accounts for, the goods (aircraft) by presenting a CAD, at the initial CBSA office of report. This applies to permanently or temporarily imported commercial and corporate aircrafts.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Documentation requirements for foreign aircraft temporarily imported", + "part": "", + "division": "", + "heading": "", + "text": "Aircraft for repair\n190. Aircraft may be temporarily imported into Canada for repair. A repair is a corrective maintenance activity, which may include replacing or fixing parts, in order to restore the article to its original operating condition.\n191. For information on temporarily importing goods under tariff item 9993.00.00 refer to Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nAircraft for alteration\n192. For the purposes of a good imported temporarily for alteration, an alteration is a modification, other than a repair, which does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good. For information on the temporary importation of goods for alteration refer to Memorandum D7-4-1 : Duties Relief Program and Memorandum D7-4-2 : Duty Drawback Program .\nAircraft for demonstration\n193. As explained in Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order , aircraft may be temporarily imported for demonstration purposes without the payment of the GST.\n194. Aircraft imported for demonstration purposes are to be imported on form E29B: Temporary Admission Permit . Any aircraft sold in Canada is to be formally accounted for immediately to cancel form E29B. Refer to Memorandum D8-1-9 for complete instructions.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Advance notification requirements for ACI/eManifest exempt air conveyances", + "part": "", + "division": "", + "heading": "", + "text": "195. An AG1: General Declaration (Outward/Inward) , is not required for the notification of scheduled flights of commercial aircraft (carrying commercial goods) that are exempt from ACI/eManifest notification requirements in most cases. The AG1 may be required for the report of non-scheduled flights of commercial aircraft at smaller airports. Contact the CBSA office at the airport of arrival for the reporting documentation requirements for unscheduled ACI/eManifest exempt aircraft. All air cargo must be reported as outlined in this memorandum.\n196. Scheduled or non-scheduled commercial carriers operating international flights are not required to submit form AG1, or equivalent documentation for the deplaning of passengers and crew. For reporting requirements for passengers and crew on board commercial aircraft, refer to Memorandum D2-5-6 : Aircrew Reporting and Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information . For corporate aircraft passenger and crew reporting guidelines refer to Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats .\n197. There may be occasions when a general declaration is required by the aircraft operator as proof of report into and exiting Canada. As a courtesy, the CBSA will continue to validate this document with a CBSA stamp.\n198. For information related to the conveyance reporting of aircraft departing Canada, refer to Memorandum D3-1-8 : Cargo – Export Movements .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Requirements for ACI/eManifest exempt air conveyances", + "part": "", + "division": "", + "heading": "", + "text": "Commercial passenger aircraft not carrying commercial cargo\n199. Scheduled or non-scheduled commercial carriers operating international passenger flights will not be required to submit a paper report for the arrival of the aircraft – form AG1: General Declaration (Outward/Inward) , or an equivalent document for deplaning passengers and crew when they are processed by border services officers at a CBSA facility established for that purpose. Passengers and crew are to be reported in accordance with API/PNR guidelines as outlined in Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information and/or Memorandum D2-5-6 : Aircrew Reporting .\nCanadian military aircraft\n200. All Canadian military aircraft arriving from an international flight must make their initial landing in an authorized AOE when carrying merchandise, baggage, or persons other than regular crew members. The pilot is responsible for providing the CBSA advance notice for the report inward and the declaration of all passengers, cargo, and baggage carried on the flight.\nForeign military aircraft\n201. Aircraft operated by armed forces of foreign nations are required to report to the CBSA at the time of initial landing in Canada. They are subject to all CBSA requirements when used to transport personnel, baggage, equipment, mail, or other cargo. Where only a short stopover is involved and no goods are being carried outward that require export documentation, the inward and outward reports will be made at the same time. Aircraft carrying crew members only may report verbally.\nAir search and rescue operations\n202. Canadian Armed Forces Rescue Co-ordination Centres ( RCC ) have been established at several locations in Canada. The CBSA co-operates in every possible manner to expedite the international movement of aircraft operating on search and rescue missions.\n203. When an incident arises in either Canada or the United States where aircraft of one or both countries will be crossing the boundary, the officer in charge of the RCC search will immediately provide the CBSA with the following:\n- full details of all aircraft participating in the operation, including identification markings and number of crew members\n- territory to be searched\n- duration of stay\n- possibility of landings\n- definite or probable landing points\nNote: If the information affects the territory under the jurisdiction of more than one CBSA office, it should be relayed promptly to all concerned.\n204. Additional information on the reporting and accounting requirements for goods (including aircraft) brought into Canada in response to an emergency or for an emergency response training exercise are included in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nEmpty aircraft\n205. An empty aircraft is not required to provide an electronic ACI/eManifest conveyance report. An AG1: General Declaration (Outward/Inward) for the report of the aircraft as a conveyance may be required for unscheduled flights. Please contact the CBSA office at the airport of arrival for the documentation requirements for unscheduled ACI/eManifest exempt aircraft.\nTemporary importations of empty foreign aircrafts (where the aircraft is the cargo/commercial goods)\n206. Commercial or corporate aircrafts temporarily imported into Canada (for example, for demonstration, repair, alteration, etc.) are considered commercial goods and must be reported in accordance with the requirements outlined in this memorandum for the report of the aircraft; and where the aircraft is also cargo, in accordance with the cargo reporting requirements outlined in this memorandum. Additional information on the accounting or release documentation for temporary importations can be found in Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\n207. In order to facilitate the processing of aircraft temporarily imported into Canada, it is recommended that carriers or pilots contact the AOE at least two hours prior to their estimated time of arrival to provide the CBSA with pertinent flight information. Some airports may be equipped to receive this information by fax. For further information, contact the CBSA office ( Directory of CBSA Offices and Services ) at the airport of destination.\n208. Upon arrival all aircraft that are imported temporarily must be reported on an acceptable CCD as outlined in this memorandum.\nDelivery requirements and transfers to sufferance warehouses\n209. Cargo arriving by air should be reported to a sufferance warehouse licensed to receive air cargo. For more information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses .\n210. Unreleased air cargo may move on the original manifest from FPOA, to the stated sufferance warehouse that is licensed to receive air shipments, or to the CBSA port of export as indicated on the manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the cargo transmission, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the cargo transmission.\n211. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder sufferance warehouse licensed to receive the goods. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , or Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements , for required conditions.\n212. Cargo arriving by highway, rail, or marine service may be delivered directly to the airport provided:\n- the cargo is to be shipped by air from the airport under an air cargo control document\n- the cargo is to be exported by air from the airport under an air cargo control document where the cargo is to be delivered to a sufferance warehouse that is licensed to receive air freight\n213. For more information, refer to Memorandum D4-1-4 .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Post-arrival changes", + "part": "", + "division": "", + "heading": "", + "text": "214. Corrections/deletions to ACI/eManifest conveyance reports will only be accepted electronically up to the EDTA transmitted on the conveyance report.\n215. Clients can transmit changes up to 30 days after arrival or up until the CCN has been acquitted. If corrections/deletions to \"key\" data elements are required after 30 days, and that they cannot be made by the carrier, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post Arrival – All Modes must be completed and presented in duplicate to the local CBSA commercial office.\n216. In the Yukon, Northwest Territories, and Nunavut (north of the 60° parallel), where the CBSA procedures are enforced by a party other than the CBSA, for example, Royal Canadian Mounted Police ( RCMP ) officers or employees of a Canadian government organization, the form AG1: General Declaration (Outward/Inward) will be required for all flights in addition to any electronic notification that is required pre-arrival .\nNote: Carriers/freight forwarders have up to 90 days to present form BSF673 to the CBSA. Copies of this form can be found on the CBSA website.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Failure to submit ACI/eManifest information", + "part": "", + "division": "", + "heading": "", + "text": "217. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where ACI/eManifest information was not transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, an AMP may be issued to the carrier for non-report .", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Contingency plan in the event of system failure", + "part": "", + "division": "", + "heading": "", + "text": "218. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Penalty information", + "part": "", + "division": "", + "heading": "", + "text": "219. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System or Administrative Monetary Penalty System .\n220. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-27", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Appendix A: International Air Transport Association air waybill", + "part": "", + "division": "", + "heading": "", + "text": "The following fields must be completed for CBSA use:\n- Airport of Departure Indicate the IATA three-letter code of the airport of departure (or city when the airport is unknown).\n- Cargo Control Number This number includes the carrier code and the CCN assigned from the carrier's AWB series. A CBSA assigned carrier code is made up of four characters (one alpha, two digits, and a hyphen) or will be the same as the carrier's IATA prefix code if the CBSA was able to match the IATA accounting code when the CBSA carrier code was assigned. This CCN cannot be duplicated for a one-year period.\n- Shipper's Name and Address Indicate the complete name and address of the person or company shipping the goods.\n- Consignee's Name and Address Indicate the complete name and address of the person or company where the goods are to be delivered.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Handling Information\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled. In the case of bulk loads, for example, unpackaged meat or bolts, one unit load device ( ULD ) is acceptable as a piece count.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Nature and Quantity of Goods (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods. When goods are consigned to a freight forwarder, \"freight of all kinds\" or \"general merchandise\" may be inserted in this field.\nNote:\n- All copies must be clearly stamped \"In Bond\" in lettering not smaller than 1.2 cm (½ inch) in height by the transferring carrier or freight forwarder\n- When goods are consigned to a freight forwarder, the full details of each shipment (shipper, consignee, nature and quantity of goods) must be included on an attached list", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-28", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Appendix B: International Air Transport Association air express waybill", + "part": "", + "division": "", + "heading": "", + "text": "The following fields must be completed for CBSA use:\n- Cargo Control Number This number consists of the CBSA assigned carrier code and the CCN assigned from the carrier's AWB series. This CCN cannot be duplicated for a one-year period.\n- Shipper's Account Number This field for use by the shipper is optional.\n- From Shipper (Name) Indicate the complete name and address of the person or company shipping the goods.\n- Consignee Account Number This field for use by the carrier is optional.\n- To Consignee/Name/Company/Address Indicate the complete name and address of the person or company importing the goods.\n- Location of Type of Service In this box, the carrier may indicate the type of service and brand name or commercial description of the express products offered, and from which the shipper may select.\n- Handling Information For transborder air shipments entering Canada in the service of a highway carrier, indicate in the \"Special Handling\" field the United States point of exit, that is, the United States point at which, or nearest to which the highway carrier transporting the goods crosses the border of the United States into Canada.\n- Number of Pieces Indicate the quantity of goods being imported. If a number of goods are being reported, the number of packages must be totalled.\n- Gross Weight Indicate the weight of the shipment in pounds or kilograms. Weight must be totalled.\n- Full and Complete Description of Contents (including dimensions or volume) Give an accurate, concise description of the goods in common trade terms, and note any marks imprinted on the packages or goods.", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-29", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Temporary Importation (Excise Levies and Additional Duties) Regulations\nRelated memorandums\n- Memorandum D1-2-1 : Special Services\n- Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents\n- Memorandum D2-5-1 : Charter Access to Airports\n- Memorandum D2-5-6 : Aircrew Reporting\n- Memorandum D2-5-11 : Guidelines for commercial air carriers for the processing of prescribed traveller information\n- Memorandum D2-5-12 : Telephone Reporting for General Aviation and Private Boats\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D7-4-1 : Duties Relief Program\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D8-1-1 : Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D8-1-9 : Application of the Imported Demonstration Aircraft Remission Order\n- Memorandum D8-2-5 : Application of the Foreign Aircraft Servicing Equipment Remission Order\n- Memorandum D8-2-16 : Courier Imports Remission\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D17-1-5 : Accounting for Commercial Goods\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- D19: Acts and Regulations of Other Government Departments\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded memorandum\nD3-2-1 dated November 29, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-2-1-30", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-2-1", + "marginal_note": "Related link", + "part": "", + "division": "", + "heading": "", + "text": "Electronic Commerce Client Requirements Document", + "history": "", + "last_amended": "2025-05-15", + "current_to": "2025-05-15", + "citation": "Memorandum D3-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-2-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Note to reader", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Canada Border Services Agency is currently reviewing this D-memo. It will be updated in the context of the CBSA Assessment Revenue Management (CARM) initiative and made available to stakeholders as soon as possible. Find out about CARM .\nFreight forwarder pre-arrival and reporting requirements Memorandum D3-3-1\nOttawa, December 14, 2021\nISSN 2369-2391\nThis document is also available in PDF (759 KB) [ help with PDF files ]\nIn brief\nThis memorandum has been revised to: (a) update the Definitions section (b) include updates to pre-arrival, arrival and post arrival requirements and processes for house bills, house bill close messages and supplementary cargo data This memorandum outlines and explains specific Canada Border Services Agency ( CBSA ) requirements and administrative policies regarding the transmission of pre-load and/or pre-arrival house bill data, the house bill close data and supplementary cargo data to the CBSA for goods being imported to, or transiting through Canada. Note: Supplementary cargo data will be required for consolidated freight remaining on board ( FROB ) shipments in the air and marine modes only. As an exception, the CBSA will accept electronic house bills for FROB shipments. For the purposes of this memorandum all references to pre-arrival will include pre-load requirements with respect to marine shipments, where applicable. This memorandum also outlines and explains the CBSA 's requirements and administrative policies regarding the movement and control of unreleased consolidated cargo in Canada. For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8, Cargo: Export Movements . For information on the release of commercial goods, please refer to Memorandum D17-1-4, Release of Commercial Goods . For information on sufferance warehouse licensing and operating requirements refer to Memorandum D4-1-4, Customs Sufferance Warehouses .", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Guidelines and general information", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA 's trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Advance Commercial Information Program ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on the waybill, the manifest and/or a cargo control document. Cargo Control Document ( CCD ) A manifest or other control document that acts as the record of a shipment entering or exiting Canada, or moving within Canada e.g., A6A, Freight/Cargo Manifest(outward). Cargo Control Number ( CCN ) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the Carrier Code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: (a) sends to the CBSA a collection of information; or (b) receives notices from the CBSA . Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: (a) The consignee definition to be used by carriers when transmitting pre-arrival / pre-load data: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (For example: bill of lading, air waybill, or other shipping document) (b)The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier's contract of carriage (For example: bill of lading, air waybill, or other shipping document) (c)The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (For example: commercial invoice, bill of sale, or other sales contract, or other shipping document) Note: The freight forwarder is limited to the information they have on hand at the time of the transmission. The consignee may change more than one time throughout a voyage to Canada. The freight forwarder will provide updates to the transmission as they receive updated information. Example: For business or legal reasons goods are consigned to a bank (foreign or Canadian domestic) or \"to order\" of a bank. In this case, the consignee field of the house bill transmitted by the freight forwarder will reflect the party to whom the goods are legally consigned at the time of transmission (the bank). If the goods are sold while on route, and/or if the bank chooses to endorse the goods to a third party (as per the \"to order\") or if the consignee information otherwise changes; the freight forwarder will transmit an electronic change to the house bill data as soon as they become aware of the change, updating the consignee field. Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as 1 shipment under 1 bill of lading and reported to the CBSA on 1 cargo control document ( CCD ). A single shipment with the involvement of a freight forwarder AKA a \" back to back \" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Arrival Certification Message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival ( FPOA ) using Electronic Data Interchange ( EDI ). Courier low value shipment ( CLVS ) Goods being imported under the courier LVS program by an approved courier. Courier LVS goods are exempt from the eManifest process. Deconsolidation The process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Domestic in-transit (Highway and Rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from the In-transit movement. Please see definition in the present section. Electronic Commerce Client Requirements Document ( ECCRD ) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) Is a method to electronically transmit import or export data and accounting documents to the CBSA . eManifest A Commercial function in which all carriers and freight forwarders send advance commercial information about their shipments electronically to the CBSA . eManifest Portal The eManifest Portal is a secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data through the Internet. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance arrives from a foreign country. Flying truck Air cargo that physically arrives in Canada on a highway conveyance, and moves on the air carrier's waybill. Freight forwarder A person who, on behalf of 1 or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by 1 or more carriers. Freight remaining on board ( FROB ) (a) For marine–cargo on a vessel that is not being discharged at a Canadian seaport but remains on board the vessel for furtherance to its ultimate destination outside of Canada (b) For air: cargo that is not being discharged at a Canadian airport but remains on board the aircraft for furtherance to its ultimate destination outside of Canada House bill A cargo control document submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another cargo control document. House bill number A Cargo Control Number ( CCN ) assigned to a transport document used for a portion of a consolidated shipment. It uniquely identifies cargo detailed on a house bill submission. The house bill number consists of the CBSA assigned identifier code followed by a unique reference number assigned by the freight forwarder. (a) First 4 characters = CBSA assigned carrier code (b) Remaining characters = Carrier/representative assigned reference number This number cannot be re-used for 3 years beginning January 1 of the year following the year in which it was used. House Bill Close Message Is provided by the freight forwarder to identify all house bills related to a consolidated primary cargo document or a consolidated house bill document for closure purposes. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from Domestic In-transit. See Definition in the present section. Other government department ( OGD ) Federal Departments or Agencies such as: Canadian Food Inspection Agency ( CFIA ) or Department of Global Affairs Canada ( GAC ). Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the First Port of Arrival ( FPOA ), it is where the conveyance specified goods and/or persons are expected to arrive in Canada. Port of destination The port where the carrier's contract ends and cargo is expected to obtain release or other disposition. It would be the same as the port of report unless travelling in bond. Pre-arrival Prior to a conveyance or cargo arriving in Canada. Pre-load (Marine mode only) Prior to a conveyance being loaded with cargo at a foreign port destined for Canada. Data pertaining to the importation of goods are to be sent to the CBSA in advance of the goods being laden on the conveyance. Previous CCN Cargo Control Number ( CCN ) of the Cargo Control Document ( CCD ) that immediately preceded the document in question in the chain of cargo control. Primary CCN The Cargo Control Number ( CCN ) of the Cargo Control Document ( CCD ) that was used to report section 12(1) of Customs Act the goods at the FPOA . Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Re-manifest A new cargo control document ( CCD ) with a new cargo control number ( CCN ), which is presented to change a CCD that had previously been submitted to the CBSA . Re-manifests are generally presented to change destination office or carrier code. Shipment (a) A shipment for which a carrier is responsible is one that consists of (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill, or other similar document that is issued by the carrier and that relates to the carriage of those goods; or (ii) a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill, or other similar document; and (b) a shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill, or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/Consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, air waybill, commercial invoice, other shipping document or sales contract, etc.). Shortage Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at First Point Of Arrival ( FPOA ), and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods (under the Reporting of Imported Goods Regulations ) Commercial goods, goods that are or will be imported to Canada for a fee and empty cargo containers that are not for sale but does not include: (a) goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if (i) the goods are or will be in the actual possession of a person arriving in Canada, or (ii) the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance (b) mail (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada (d) a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance (e) an emergency conveyance or goods that are transported on board that conveyance; or (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Supplementary cargo data A document submitted by a freight forwarder for shipments that have, or will be deconsolidated from an air or marine cargo control document for freight remaining on board ( FROB ) shipments only. Supplementary reference number ( SRN ) Reference number assigned by the freight forwarder or carrier to identify the supplementary cargo data transmission. Warehouse Arrival Certification Message ( WACM ) An electronic message sent by warehouse operators to the CBSA to report unreleased cargo has arrived and that they accepted liability in their warehouse.\nGeneral information\n2. The Customs Act , and the Reporting of Imported Goods Regulations , and the Transportation of Goods Regulations , establish the time, manner and who is required to send pre-arrival or pre-load data pertaining to house bills, house bill close transmissions and supplementary cargo data related to cargo entering Canada.\n3. The receipt of house bill and supplementary cargo data enables Canada Border Service Agency ( CBSA ) to:\n- (a) more effectively manage higher risk goods and identify threats to health, safety and security prior to the arrival of cargo and conveyances in Canada\n- (b) allow lower risk goods a more efficient, streamlined process at the border; and\n- (c) in the case of house bill data, control the movement of in bond goods\n4. The Customs Act , and the Transportation of Goods Regulations , establish the requirements for the control of in bond cargo deconsolidated in Canada. Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport.\nLiability\n5. A freight forwarder, as defined in the Reporting of Imported Goods Regulations is the entity who is liable for the transmission of house bill, house bill close or supplementary cargo data. The carrier code used to transmit this data is the carrier code that the CBSA deems liable for true, accurate and complete information. Freight forwarders are also liable for the presentation of paper house bills when a shipment is exempt from Advance Commercial Information ( ACI )/eManifest requirements.\n6. As per section 12.1(1) of the Customs Act , any other prescribed person shall give the agency prescribed information about the goods on board or expected to be on board the conveyance.\n7. House bills are required for all consolidated import, and in-transit shipments. Supplementary cargo data is required for consolidated Freight Remaining On Board ( FROB ) shipments in the air and marine modes.\n8. As per section 7.1 of the Customs Act , the freight forwarder transmitting the house bill, house bill close message or supplementary cargo data is liable for ensuring that all data is true, accurate, and complete.\n9. As per section 12.1 of the Customs Act , the freight forwarder transmitting the house bill, house bill close message or supplementary cargo data is liable for ensuring that all data is received within the timeframes specified in the Reporting of Imported Goods Regulations .\n10. House bills must reference the primary cargo control number ( CCN ). The primary CCN is used to report the consolidated shipment related to the house bill. A house bill close message must reference the previous CCN . The previous CCN is the CCN that immediately preceded the house bill close message. This could be the primary CCN , or it could be the CCN of the consolidated house bill that immediately preceded the house bill close message. When there are multiple freight forwards in a consolidation, the previous and primary will not be the same when the freight forwarder who has a contract of carriage with the carrier that includes freight destined to the freight forwarder.\n11. The freight forwarder must transmit a house bill close message that identifies the previous CCN and all related house bills. In addition, if any of the house bills are to be further deconsolidated, the responsible freight forwarder must transmit a house bill close message that identifies the previous CCN of that consolidation and all related house bills. Each freight forwarder is responsible to provide a house bill close message once all the house bills, for which they are responsible for, have been received and accepted by the CBSA . This process will be applicable until there are no further de-consolidations of related house bills. House bill close messages are not required for supplementary cargo data.\n12. Freight forwarders may authorize a service provider or agent to transmit the pre-arrival house bill, house bill close message, and supplementary cargo data on their behalf if the service provider is registered as a service provider with the Technical Commercial Client Unit ( TCCU ). The carrier code on the electronic transmission must be that of the actual freight forwarder, not the agent or service provider. In order for the CBSA to communicate with the agent or service provider transmitting on behalf of the freight forwarder, form Electronic Data Interchange ( EDI ) Application for Advance Commercial Information ( ACI ) must be completed by the freight forwarder, identifying those agents and/or service providers to whom the freight forwarder is granting authorization in the appropriate area of the document. If additional agents or service providers are to be authorized or removed for whom the form has previously been completed, form Electronic Data Interchange ( EDI ) Application for Advance Commercial Information ( ACI ) must be completed.\n13. Clients using the eManifest Portal to transmit house bill data are not required to complete the form notated above to authorize an agent and/or service provider. When using the portal, authorization of another party is assigned by the Portal account owner.\n14. Carriers, who are performing all or some of the functions of a freight forwarder as defined in the Reporting of Imported Goods Regulations , may transmit supplementary cargo data, house bill data, and house bill close message data using their CBSA approved carrier code. It is the owner of the carrier code used in the transmission of data that is held liable for the completeness, accuracy and timeliness of the data transmitted, as well as the cargo control of the shipment within Canada.\n15. For further information on the transmission of house bills, house bill close messages and supplementary cargo data, refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ) or Chapter 8: Advance Commercial Information ( ACI )/eManifest House Bill Portal ( ECCRD ).\nRecord keeping\n16. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA . The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted.\n17. For the CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act (house bill, house bill close message and supplementary cargo data) must be kept for a period of 3 complete calendar years plus the current year during which the house bill, supplementary cargo data and house bill close message data were transmitted.\nMonitoring\n18. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by freight forwarders related to electronic house bill, house bill close message and supplementary cargo data, as well as paper reporting for house bills with ACI /eManifest exemptions. The monitoring will confirm that the house bill(s), house bill close messages, and supplementary cargo data were transmitted in a timely manner and that information transmitted pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file.\n19. Freight forwarders must maintain records of all source documentation used to complete their electronic house bills, house bill close messages, and supplementary cargo data transmissions. Documentation must be provided to the CBSA upon request during a compliance verification. Source documents may include bills of lading, house bills of lading, or any other documents used in the completion of electronic transmissions.\nFreight forwarder identification requirement\n20. Any person who is required to transmit pre-arrival house bill, house bill close message or supplementary cargo data to the CBSA must hold a valid CBSA issued carrier code.\n21. The CBSA issued carrier code forms the prefix of the CCN on electronic house bills and supplementary cargo data transmissions.\n22. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA issued carrier code will be assigned to a company upon authorization. This carrier code number must be shown on all cargo control documents ( CCD s), house bills, house bill close message and supplementary cargo data presented or transmitted to the CBSA .\n23. Freight forwarders with primary carrier operations must refer to the applicable modal memoranda's: Memorandum D3-2-1, Air Pre-Arrival and Reporting Requirements , Memorandum D3-4-2, Highway Pre-Arrival and Reporting Requirements , Memorandum D3-5-1, Marine Pre-Load/Pre-Arrival and Reporting Requirements and Memorandum D3-6-6, Rail Pre-Arrival and Reporting Requirements for further information on carrier requirements.\n24. As freight forwarders do not transport goods into Canada, the carrier's primary Cargo Control Document ( CCD ) may show the freight forwarder as the consignee when transmitting a consolidated cargo shipment or when the primary cargo document does not contain all of the shipment details. If a freight forwarder is indicated as the shipper and/or consignee, or if complete cargo details are not on the primary cargo transmission, the primary cargo must be consolidated and electronic house bills must be transmitted.\n25. For information pertaining to carrier code requirements and how to obtain a CBSA issued carrier code, please refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nSecurity requirements\n26. Freight forwarders must be bonded in order to move or cause to be moved goods within Canada that have been reported but not released.\n27. Unreleased goods may be moved on the bonded freight forwarder CCD (eHouse Bill) liability to sufferance warehouses or to the CBSA offices of export (in-transit freight). In-transit goods being reported by carriers on behalf of a freight forwarder must be reported using the mode specific requirements using the freight forwarder's information.\n28. To become a bonded carrier or freight forwarder, security must be filed in accordance with Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\nTransmission timeframes\n29. Freight forwarders (or an authorized third-party service provider acting on the freight forwarder's behalf) are required to prepare and transmit the required house bill, house bill close message and/or supplementary cargo data within the timeframes specified in the Reporting of Imported Goods Regulations .\n30. The house bill, house bill close message and supplementary cargo data must be electronically transmitted to the CBSA within the timeframes as described in the chart below (by mode), unless exempt from this requirement by the CBSA . For further information on exemptions from Advance Commercial Information ( ACI )/eManifest data, refer to paragraphs 93 to 98.\nTimeframes Marine Air Rail Highway For providing electronic house bill, and house bill close message data for import, and in-transit shipments 24-hours before loading or arrival depending on type and loading origin of the goods* 4 hours prior to arrival or before time of departure if the flight is less than 4 hours* 2 hours prior to arrival 1 hour prior to arrival For providing electronic supplementary cargo data for freight remaining on board shipments ( FROB ) 24-hours before loading or arrival depending on type and loading origin of the goods* 4 hours prior to arrival or before time of departure if the flight is less than 4 hours* N/A N/A\n* Please see Chapters 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ) and Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ) for more details on pre-arrival time frames for the marine and air modes.\n31. House bill and house bill close data should be transmitted as early as possible (up to 90 days in advance). Supplementary cargo data may only be transmitted up to 30 days in advance.\n32. The transmission of the house bill and house bill close message must be accepted and validated by the CBSA prior to arrival.\nCargo control number reuse timeframes\n33. The CCN on the house bill or the secondary reference number on the supplementary cargo data transmission must be unique and cannot be reused for 3 years starting January 1 of the year following its initial use.\n34. A CCN used on a supplementary data transmission cannot be used again for the same cargo in an electronic house bill transmission.\nElectronic communications with the CBSA\n35. Freight forwarders must transmit data using the CBSA 's electronic data interchange ( EDI ) systems and/or through the CBSA eManifest Portal (house bill and house bill close message data only). Before initiating the application process (outlined below), freight forwarders must have a valid CBSA issued carrier code as per section 12.1 of the Customs Act . See Freight Forwarder Identification Requirements section of this memorandum.\nApplication to transmit electronic data to the CBSA\n36. Freight forwarders using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ) .\n37. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply to participate consult the EDI Communications Methods web page.\n38. For all enquiries related to any problems with electronic transmission of data and the related application process, please contact the TCCU at: Email: tccu-ustcc@cbsa-asfc.gc.ca Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (Canada or United States) 1-613-946-0762 for overseas callers\n39. For more information on how to apply to participate, methods of electronic communication and general information on EDI visit the Electronic Commerce web page.\neManifest Portal\n40. The eManifest Portal is an option developed by the CBSA to allow the trade community (highway carriers and freight forwarders) to electronically transmit their pre-arrival information through the internet. The eManifest Portal was developed primarily for small to medium-sized businesses to facilitate their compliance and ease the transition from paper reporting to pre-arrival electronic data transmission. The eManifest Portal can be used to transmit house bill data and house bill close messages, but not to transmit supplementary cargo data in the air and marine modes. Supplementary cargo data must be transmitted through EDI communications. Clients who use EDI to transmit data to the CBSA may also have an eManifest Portal account.\n41. The eManifest Portal features many self-serve functions allowing freight forwarders to:\n- (a) securely transmit trade data to the CBSA\n- (b) confirm receipt of information\n- (c) verify status of the trade data, whether it is transmitted through the Portal or by EDI\n- (d) receive system messages from the CBSA updating users on important information related to their cross-border carrier activities; and\n- (e) access online help and reference material\n42. For further information on computer and internet requirements, the application process, and general information, visit the eManifest Portal web page.", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Pre-arrival electronic data transmission guidelines", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "House bills\n43. Freight forwarders are liable for the transmission of house bill data for all consolidated imports, and in-transit shipments.\n44. The freight forwarder or authorized service provider for that freight forwarder must prepare and transmit an electronic house bill to the CBSA with the required data and within the prescribed timeframes for each individual shipment within the consolidated load, for which they are responsible. In addition, a house bill close message must be transmitted to advise that no further house bills will be transmitted for the consolidated shipment.\n45. The house bill and house bill close message transmissions will contain a number of mandatory, conditional, and optional data elements. Mandatory data element fields must be completed in all house bill and house bill close message transmissions. Conditional data element fields must be transmitted if specific conditions are met. Optional data elements are generally not required but may be transmitted if available to the client.\n46. Non-bonded freight forwarders may not transmit consolidated house bills.\n47. For a complete list and description of all house bill and house bill close message data elements and their application refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ) or Chapter 8: Advance Commercial Information ( ACI ) /eManifest House Bill Portal ( ECCRD ).\n48. Electronic house bill data may be presented up to 90 days before arrival. If the data is not to be used, the freight forwarder must transmit a delete (cancel) for that house bill transmission data and update any applicable house bill close messages.\n49. House bills may be transmitted before or after the consolidated primary cargo report, however, all house bills must be on file prior to submission of the house bill close message. The house bill close message must also be transmitted within the prescribed timeframes. Clients are encouraged to work with their trade chain partners to avoid delays in processing.\n50. In a multi-tiered consolidation (for example where one freight forwarder sells all or some of the space in a container to another freight forwarder) the master loader (for example the freight forwarder who has a contract of carriage with the primary carrier) will file a consolidated house bill indicating the co-loader (for example the freight forwarder who has a contract of carriage with the master loader) as the shipper/consignee. The co-loader will then transmit electronic house bills for all of the shipments within that consolidation. The individual house bills will show the primary carrier's CCN as the primary CCN , and the house bill close message will show the CCN of the master loader's house bill as the previous CCN . This process will be used for any number of levels of consolidations.\nSupplementary cargo data (air and marine modes only)\n51. Freight forwarders are liable for the transmission of supplementary cargo data, which is required for all consolidated FROB cargo in the air and marine modes only. House bills are required for all other consolidated cargo.\n52. The supplementary cargo data must be electronically transmitted to the CBSA by the freight forwarder or their authorized service provider, within the prescribed timeframes as specified in paragraph 30 of this memorandum. Note : Only air and marine timeframes are applicable.\n53. Supplementary cargo data can be transmitted before or after the consolidated primary cargo report.\n54. The supplementary cargo data will be accepted if the related primary cargo report is not on file. When the primary cargo report is captured, the supplementary cargo data will then be related to the primary cargo report. Therefore, it is imperative that the CCN of the primary cargo report be transmitted properly on the supplementary cargo data.\n55. For a complete list of the information that a freight forwarder must include in the supplementary cargo data and additional information, please consult Appendix D of Chapter 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ), or Appendix E of Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ).\nNotifications and error messages\n56. All pre-arrival data received will be validated and processed through the CBSA 's systems and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission.\n57. There are 2 types of response messages clients can expect to receive from the CBSA systems when transmitting electronic pre-arrival submissions:\n- (a) Positive responses\n- (b) Error responses\n58. Positive responses are issued in the form of Acknowledgements. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n59. Error responses will be transmitted to the sender indicating the nature of the error. Freight forwarders must make corrections to transmissions in error and re-send to the CBSA in a timely manner.\nStatus notices\n60. Status Notices are electronic notices that are sent to primary notify parties ( PNP ), automated notify parties ( ANP ), and/or secondary notify parties ( SNP ) to inform them of the level to which their pre-arrival data has been transmitted, and/or the decisions that have been made with regard to their data transmissions to the CBSA .\nManifest forward (Does not apply to supplementary cargo data)\n61. The manifest forward is a copy of transmitted data (currently only house bills) that is sent to nominated registered clients; it is made available to clients to improve the lines of communication between all parties. Clients who transmit house bill data and house bill close message data are able to identify registered CBSA clients with whom they want to share a copy of their data. Sharing data through manifest forward will provide trade chain partners an efficient means of communication.\nDeconsolidation notice\n62. The deconsolidation notice is an electronic notice sent from the CBSA which informs clients (freight forwarders, sufferance warehouse operators, and carriers) that the CBSA has authorized the transfer of cargo control from a consolidated shipment to the related individual secondary house bills that were submitted by a freight forwarder.\nThe deconsolidation notice serves to:\n- notify the warehouse operator that the shipment can exit their warehouse into the control of the freight forwarder (or be released– if releasing out of primary warehouse)\n- notify the freight forwarder that goods can exit warehouse and be delivered (if released) or move to the destination warehouse as indicated on their electronic house bill\n- notify the previous CCN that CCN is acquitted and liability is transferred to new CCN / eHB\n63. Freight forwarders must be aware of the status of shipments being picked up from a sufferance warehouse. If a shipment is not released from the primary warehouse, it must be delivered to the destination warehouse as indicated on the electronic house bill transmission. Penalties for delivering a shipment to the importer/consignee that has not yet been released by the CBSA will be assessed against the freight forwarder whose carrier code is linked to the CCN on the electronic house bill transmission.\n64. If a single shipment (back to back) or buyer's consolidation is destined to a primary sufferance warehouse, a deconsolidation notice will not be issued until all of the shipments within the consolidation are released by the CBSA .\n65. Non-bonded freight forwarders cannot move unreleased goods within Canada. In order to move unreleased goods beyond the First Point Of Arrival ( FPOA ), electronic house bills must either be submitted by a bonded freight forwarder or be moving on the cargo liability of a bonded carrier, or re-manifested by a bonded carrier or a bonded freight forwarder. Penalties for moving unreleased goods within Canada under a non-bonded CCN will be assessed against the non-bonded freight forwarder whose carrier code is linked to the CCN on the electronic house bill transmission.\n66. The deconsolidation notice is currently an optional notice for which clients must register to receive. If a freight forwarder receives the electronic deconsolidation notice and the sufferance warehouse operator does not, the freight forwarder may print the EDI notice message and provide a paper copy to the sufferance warehouse operator. This paper copy will serve as authorization to the sufferance warehouse operator to allow the freight forwarder to take possession of the shipments within the primary CCN .\n67. Alternative paper formats to the deconsolidation notice can be found in Appendix A of this departmental memo.\n68. When sufferance warehouses are registered to receive the deconsolidation notice, consolidated cargo is able to move to the destination sufferance warehouse, or be released from the primary sufferance warehouse without the need of paper presentation, or the CBSA approval.\n69. Clients must register with the Technical Commercial Client Unit ( TCCU ) to receive this notice.\n70. For a complete description of all notices, error messages and codes and their application, as well as requests for status notices, refer to Chapter 8: Advance Commercial Information ( ACI )/eManifest House Bill Portal ( ECCRD ) or Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ).\nRisk assessment notices\n71. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the house bill or supplementary report or, to provide the client with specific instructions regarding the loading/unloading of the cargo. A risk assessment notice may be issued at any point from when the house bill or supplementary report was transmitted to the final port of destination. Risk assessment notices issued by the CBSA seeking further information should be responded to as soon as possible. Failure to respond with the missing mandatory information to a risk assessment notice may result in delays of the shipment such as, holding the shipment upon arrival for further information/inspection and/or sanctions for non-compliance including the issuing of monetary penalties under Administrative Monetary Penalties System ( AMP s).\n72. These notices are sent to the applicable parties depending on the type of notice and who sent the transmission. See Chapter 11: Advance Commercial Information ( ACI ) /eManifest Notices ( ECCRD ) for more details on risk assessment notices.\n73. Similar to reject notices (or error codes), risk assessment notices include a coded field identifying the reason why the notice was issued and in some cases, the specific data element requiring clarification or explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or with instructions for the client.\n74. The CBSA systems will send 'Hold' and/or 'Cancellation' coded messages back to the sender and other relevant parties. The message is sent to the parties via the same electronic means as the incoming transmission. These messages will reference the house bill CCN . It is the freight forwarders responsibility to check their system for coded messages.\n75. For a complete description of risk assessment notices, refer to Chapter 11: Advance Commercial Information ( ACI )/eManifest Notices ( ECCRD ).", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Corrections", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Corrections to house bill data\n76. Changes to house bill data should be made as soon as they are known. Electronic changes by clients will be accepted up to the arrival of the goods in Canada identified by the transmission of the Conveyance Arrival Certification Message ( CACM ) in non-highway modes or arrived by the border services officer in highway mode. After this point all modifications must be transmitted as an amendment. Amendments will be identified by the use of an amendment code in the change record, the purpose of which will identify the type of amendment being made.\n77. An addition (original) is used for the first submission of any data, whether it is house bill or house bill close message data.\n78. A change involves the transmission of an entire new record (all applicable data elements), which will then replace the entire record on file. A change is allowed until the time of arrival of the goods.\n79. A delete (cancel) is used for the complete removal of records or packages of records. A delete should be used if it has been determined that the goods will not be coming to Canada, otherwise a change or amendment should be used.\n80. Like a change, an amendment also involves the transmission of an entire new record (all applicable data elements), which will then replace the entire record on file. An amendment is used when a change is required after the conveyance arrives in Canada.\n81. For further information on transmitting changes or amendments to house bill data, please refer to Chapter 5: Advance Commercial Information ( ACI )/eManifest House Bill ( ECCRD ), or Chapter 8: Advance Commercial Information ( ACI ) /eManifest House Bill Portal ( ECCRD ).\nCorrections to supplementary cargo data ( FROB shipments in the air and marine modes only)\n82. Should the Supplementary Reference Number ( SRN ) on a supplementary cargo data transmission need to be changed, a \"Delete\" and subsequent \"Add\" must be sent for the whole supplementary cargo data transmission. A change request will not be accepted in this case.\n83. Changes to supplementary cargo data can be made up to 30 days post arrival, and should be made as soon as they are known.\n84. If the primary CCN transmitted within the supplementary cargo data is required to be corrected then the client can send a change to the supplementary cargo data transmission to correct this data element.\n85. In the marine mode, changes made to supplementary cargo data elements before the departure of the vessel from the foreign port of loading (for cargo loaded in a country other than the United States) will restart the 24-hour rule clock; that is to say the cargo cannot be loaded on the vessel for at least 24 hours from the time an acknowledgement for the change transmission is received by the client from CBSA system. If the change was transmitted in response to a \"Do Not Load Notice\", loading can proceed once a \"Cancellation\" (of the \"Do Not Load Notice\") is received from the CBSA .\n86. For further information on transmitting changes to supplementary cargo data, please refer to Chapter 1: Advance Commercial Information ( ACI ) Marine ( ECCRD ) or Chapter 2: Advance Commercial Information ( ACI ) Air ( ECCRD ).\nPost arrival amendments\n87. House bill data and house bill close message transmissions, if found to be in error post arrival, must be amended as soon as the error is discovered.\n88. Amendments may be made to any data element with the exception of the House bill number (if required, a deletion request will need to be submitted manually).\n89. If amendments/deletions to this data element are required, the online form BSF673, House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival – All Modes must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to CBSA .\n90. In circumstances where an immediate correction is required when the conveyance has arrived and reported at the port of entry (e.g., driver waiting scenario), 2 copies of a completed form BSF673 can be presented to the port to allow the furtherance of the conveyance and/or processing of cargo.\n91. Clients are required to present 2 copies of the completed form BSF673 to a local CBSA commercial office.\n92. The port of destination sublocation code must not be amended after the cargo has been arrived at the destination indicated. If a cargo must be moved to another sufferance warehouse (sublocation code) after the cargo has been arrived, a paper re-manifest must be presented and approved by the CBSA .\nExemptions to pre-arrival electronic data transmission\n93. Certain types of cargo may be exempt from house bill cargo reporting, or supplementary cargo data reporting. Freight forwarders should refer to the pre-arrival D memoranda for cargo exceptions for each mode of transport. If pre-arrival primary cargo data is not required by the carrier, pre-arrival house bill data, or supplementary cargo data will also not be required by the freight forwarder. If a freight forwarder chooses to transmit pre-arrival data they must adhere to the requirements for timeliness and accuracy depending on the mode of transport.\nProcess for ACI /eManifest exempt consolidated cargo\n94. Advance Commercial Information ( ACI )/eManifest exempt consolidated cargo shipments must be documented on approved secondary CCD s, and presented to the CBSA with a copy of the primary CCN , for deconsolidation. Each individual shipment must be documented on a separate CCD with all mandatory fields fully and properly completed as outlined in the appendices of Memoranda D3-1-1, Policy Respecting the Importation and Transportation of Goods . The CCD document must include the previous CCN .\n95. The secondary CCD s will serve as the consignee's notice of arrival of the goods. They must be presented to the CBSA with the corresponding release document(s). When release is authorized by the CBSA , the customs delivery authority copy of the secondary CCD s will be stamped and returned to the sufferance warehouse operator as authority to release the goods.\nFlying trucks\n96. Flying truck cargo is exempt from pre-arrival electronic primary cargo data.\n97. If a primary cargo associated to a flying truck is consolidated, and arriving in Canada on a highway conveyance, the freight forwarder has 2 options to report the individual consolidated shipments:\n- Do not electronically transmit pre-arrival house bills for the shipments within the consolidation. Present paper house bills for each shipment in the consolidation to the CBSA post arrival\n- Electronically transmit house bills referencing the air waybill number as the primary CCN for each shipment in the consolidation, and electronically transmit a house bill close message\n98. When the shipments arrive at the destination as indicated on the house bills, a Warehouse Arrival Certification Message ( WACM ) is required for each individual house bill regardless of whether the house bills are paper or electronic. If a release is on file and in good standing, the shipment(s) will be released.\nWhen a shipment reported on an electronic house bill is in a primary warehouse and cannot move to the destination warehouse or cannot be released because the primary cargo is not on file, the freight forwarder should provide a copy of the Master Airway Bill to the CBSA and request that the Master Airway Bill be arrived. The Master Airway Bill presented to the CBSA must be the Master Airway Bill which matches the previous CCN on the freight forwarder's house bill close message.", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Movement and cargo control of unreleased goods in Canada", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Warehouse Arrival Certification Message ( WACM )\n99. A WACM is an electronic message sent by a sufferance warehouse operator to the CBSA when unreleased cargo that is destined to their warehouse, physically arrives. A WACM must be sent for each CCN that has a final destination of that warehouse, whether the CCN is in an electronic or paper format. Sufferance warehouse operators must contact the Technical Commercial Client Unit ( TCCU ) to register for, and become compliant with WACM requirements. Clients must use EDI to transmit WACM , as this functionality is not currently supported through the eManifest Portal.\nConsolidated Cargo Destined for FPOA\n100. House bills that must be physically deconsolidated, can only be destined to a sufferance warehouse which allows for deconsolidation. Refer to Memorandum D4-1-4, Customs Sufferance Warehouses for details on sufferance warehouse types.\n101. FPOA Customs Office warehouses are non-deconsolidating warehouses and therefore, only back to back and buyer's consolidated shipments may be destined to and released from an FPOA customs offices.\n102. Non-bonded freight forwarders cannot move unreleased goods within Canada. In order to move unreleased goods beyond the FPOA electronic house bills must either be submitted by a bonded freight forwarder or be moving on the cargo liability of a bonded carrier. Freight forwarders who are deconsolidating and releasing cargo beyond FPOA are strongly encouraged to obtain a bonded freight forwarder carrier code.\nConsolidated cargo destined inland\n103. Unreleased cargo can only move within Canada under a CBSA issued bonded carrier code. Bonded freight forwarders may contract other carriers or freight forwarders to move unreleased goods on their behalf, however liability for duties and taxes on unreleased goods moving within Canada remains with the owner of the bonded carrier code on the un-acquitted CCD until those goods are released, or a documented transfer of liability occurs. A change in liability to another carrier or freight forwarder can only occur with a paper re-manifest.\n104. Consolidated cargo that is destined inland, and has the same port of destination as the primary cargo, will move inland to the sufferance warehouse under the liability of the bonded primary carrier.\n105. When the primary cargo physically arrives at the destination sufferance warehouse, the warehouse operator will send a WACM to the CBSA which will trigger the automated deconsolidation notice to the warehouse operator, freight forwarder and primary carrier, and the primary cargo will be acquitted.\n106. Once the deconsolidation notice has been sent, the consolidated shipments may be released to the freight forwarder for furtherance to the final destination as indicated on the house bills. Sufferance warehouse operators and freight forwarders must keep a record of the physical transfer of liability to the freight forwarder. Records must include the applicable house bill numbers and a signature of acceptance of the shipment(s) by the freight forwarder.\n107. When the individual shipments physically arrive at their final destination, a WACM must be sent by the sufferance warehouse operator for each individual shipment. If a release request is on file and in recommended release status at the time of arrival at the final destination, the shipments will be released.\n108. When shipments within a consolidation are destined to multiple final destinations, the primary carrier will move the goods to the destination as indicated on the primary cargo document. A WACM will be transmitted for the primary cargo and all consolidated shipments that have the same destination as the primary cargo will also be arrived. House bills destined to a different location will remain in reported status until they arrive at the destination as indicated on the house bills. Unreleased cargo may be moved to the final destination by the bonded freight forwarder, or by a carrier or freight forwarder contracted by the freight forwarder. Liability for duties and taxes will remain with the bonded freight forwarder.\nSingle shipments and buyers consolidations\n109. Single shipments, also known as back to back shipments, are shipments that involve both a freight forwarder and a primary carrier, but consist of only 1 shipment. Single shipments are considered consolidated for the purposes of ACI /eManifest transmissions. An electronic cargo transmission is required from the primary carrier indicating \"yes\" for consolidation (highway and rail) or \"Y\" for supplementary required, which indicates consolidated in the air and marine modes. For all modes, an electronic house bill, and house bill close message are required from the freight forwarder. Single shipments will be processed in the same manner as consolidations that included multiple house bills.\n110. Single shipments that are destined to the same sufferance warehouse as the primary cargo will be arrived by either a CACM or WACM on the primary cargo, and if a release request is on file and in good standing, the shipment will be released and a deconsolidation notice will be sent. If the shipment is not released, the deconsolidation notice will not be sent and the shipment will not be authorized to leave the sufferance warehouse. Once the shipment has been released, the deconsolidation notice will be sent and the sufferance warehouse operator will have authorization to allow the shipment to leave the warehouse.\n111. Buyers consolidations are a group of single shipments documented on electronic house bill transmissions under 1 house bill close message. The electronic house bills must be destined to the same sufferance warehouse/terminal and all shipments are for the same importer.\n112. Buyers consolidations may be destined to a primary sufferance warehouse for release. However, no shipments within the buyers consolidation will be released from the sufferance warehouse until all of the shipments are released by the CBSA . When all of the shipments are released by the CBSA , a deconsolidation notice will be issued.\nDirect delivery to deconsolidation sufferance warehouse\n113. Consolidated shipments consigned to a freight forwarder and reported by the primary carrier at the FPOA , may be authorized by the CBSA to move directly to the freight forwarder CW type, sublocation warehouse code that is indicated on the cargo information provided by the primary carrier, under the following conditions:\n- (a) The reporting carrier pre-arrival cargo information will include: the freight forwarder as consignee and the consolidation indicator as \"Y\"; and\n- (b) The pre-arrival secondary house bill information is on file and in a reported status at the FPOA ; and\n- (c) The reporting carrier is bonded (where applicable), and maintains liability for the goods reported until a transfer of liability has taken place at the destination sufferance warehouse; and\n- (d) The sufferance warehouse operator receiving the cargo transmits an electronic WACM as defined in section 14 of the Customs Sufferance Warehouses Regulations ; and\n- (e) The CW type sufferance warehouse is able to receive the electronic Deconsolidation Notice from the CBSA\n114. Where a \"Hold\" for a health, safety and security ( HSS ) examination is placed on the shipment, the shipment will be held at the primary sufferance warehouse at the FPOA and supersedes an authorization to move. In the highway and rail modes, this will be the designated commercial office or First Place of Operational Intervention ( FPOI ), as applicable. Movement beyond the primary sufferance warehouse at FPOA , the designated commercial office or FPOI will not be allowed unless authorized by the CBSA .", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "In-transit shipments", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "United States Domestic Goods Moving In-Transit Through Canada and Canadian Domestic Goods Moving In-Transit Through the United States (highway and rail modes only)\n115. Pre-arrival electronic house bills are not required for United States domestic goods transiting through Canada and returning to the United States; or Canadian domestic goods transiting through the United States and returning to Canada. For more information on United States domestic and Canadian domestic in-transit goods, refer to Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements and Memorandum D3-6-6, Rail Pre-arrival Reporting Requirements .\nCargo moving in-transit through Canada to/from foreign/offshore\n116. Consolidated shipments that are moving in-transit through Canada to/from Foreign/Offshore require pre- arrival house bill data for each shipment within the consolidation.\n117. Until such time as the CBSA implements a complete electronic in-transit solution, the following exceptions to policy for consolidated in-transit shipments will apply:\n- (a) Temporarily exempt freight forwarders from the requirement to submit electronic house bills for shipments originating in the United States and transiting Canada to an offshore destination (U.S.-Canada-Offshore); and\n- (b) Temporarily allow the submission of either house bills or supplementary cargo data for consolidated cargo originating offshore and transiting through Canada to the United States (Offshore–Canada–U.S.), when all of the house bills within the consolidated shipment are transiting Canada\n118. In a multi-tiered consolidation (as described in paragraph 50), when the consolidation is moving in-transit , if the master loader chooses to transmit supplementary cargo data instead of electronic house bills as per the exceptions above (paragraph 116), then:\n- If only one co-loader or freight forwarder then the all lower level freight forwarders may transmit electronic house bills and use the primary carrier's CCN as the previous CCN on their house bill close message. Or, the lower level freight forwarder may also choose to transmit supplementary cargo data instead of electronic house bills.\n- If there are more than one co-loader , all co-loaders must transmit supplementary data and not electronic house bills when the master loader submits supplementary data.\nThese complex reporting scenarios require communication between trade chain partners to ensure efficient processing of all transmissions.\n119. In-transit shipments may be documented on an electronic house bill using a CCN beginning with an 8000 carrier code showing a port of exit as the port of destination. In these instances the shipment must be physically exported by a commercial carrier. The freight forwarder must provide the carrier who is physically transporting the goods with a paper A8A, In Bond: Cargo Control Document or a print out of the electronic house bill transmission for each shipment being exported. The carrier will present this to the CBSA when the shipment is reported for export as per Memorandum D3-1-8, Cargo-Export Movements .\n120. When a consolidated primary CCN and all related electronic house bills are destined to a port of exit for export, the freight forwarder may not know the port of exit and sublocation code at the time of electronic house bill transmission. In this case, the freight forwarder may transmit the port and sublocation of discharge as the port of exit and sublocation on their electronic house bills. The primary carrier is required to transmit the actual port of exit and sublocation code on the primary cargo transmission.\nUnique shipment processes (for consolidated cargo shipments)\n121. Freight forwarders must transmit ACI /eManifest cargo data for all goods being transported to, or transiting through Canada, unless there is an exemption or exception.\n122. The following processes are not exempt from pre-arrival data; however the reporting and or pre-arrival requirements differ in some manner.\nConsolidated Freight Remaining on Board ( FROB ) Shipments Re-entering Canada as Imports\n123. Consolidated FROB shipments arriving in Canada which are then shipped to the United States, offloaded and then shipped to Canada as an import, must adhere to the following process:\n- (a) Pre-arrival supplementary cargo data is required for each individual FROB shipment within the prescribed timeframes set out based on the mode of transport. The CBSA will accept electronic house bills for FROB shipments, currently this is an exception to the supplementary cargo data requirements for FROB.\n- (b) When shipments are subsequently entering Canada as imports, pre-arrival house bills are required for each individual shipment, linked by a house bill close message.\n- (c) House bill data and the close message must be transmitted within the prescribed timeframes set out based on the mode of transport of the import.\n- (d) The CCN used to transmit the supplementary cargo data cannot be the same number used to transmit the house bill. If the same CCN is used for the house bill, a reject will be sent indicating \"duplicate CCN .\"\nSplit Shipments (air mode only)\n124. The split shipment process was designed to accommodate goods that were manifested as 1 shipment and then split prior to departure due to carrier capacity constraints. For additional information regarding Split Shipments in air mode, see Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements .\n125. Any supplementary cargo data transmissions or house bill transmissions that are required for a split shipment must be applied to the primary cargo report, and not to the individual split shipment transmissions.\nArrival of Split Shipments\nWhen the primary is to be acquitted by one or more house bills, the freight forwarder/importer has the following options:\n- Wait for the entire shipment to arrive before having the goods transferred to the CW Upon arrival of the final part lot, the primary CCN is arrived by the primary warehouse operator. A deconsolidation notice will go out, and the entire shipment can exit the warehouse and move to the CW as indicated on the electronic house bills.\n- Have the part lots transferred to CW as they arrive Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator. The same deconsolidation notice may be cited to allow the first and any subsequent part lots to exit the warehouse to move to the CW as indicated on the electronic house bills.\nOnce at the CW :\n- If all of the goods documented on a single house bill are contained within a part lot they may be released That individual house bill will be arrived by the CW warehouse operator and that shipment may be released\nIf only a portion of the goods on an individual house bill has been transferred to CW , the following options are available:\n- Wait for the entire shipment to arrive before having the goods released Upon arrival of the final part lot, the primary CCN is arrived by the primary warehouse operator. If released, the entire shipment can exit the warehouse Once all cartons on the MAWB are physically present at the AA / AH warehouse, all of them can be transferred in oe movement to the CW warehouse, who WACM s the total carton quantity (eg: 100 cartons)\n- File a release for the entire amount and have the first part lot arrived. Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator. The same release notification may be cited to allow the first and any subsequent part lots to exit the warehouse\n- File an abstract(a paper based process) to separate the part lot that has physically arrived and have that portion released. Upon arrival of the first part lot, the primary CCN is arrived by the primary warehouse operator A separate release request would have to be filed for each abstract\nNote : The freight forwarder/importer will advise the warehouse operator which option they choose, and the primary warehouse operator will arrive the cargo according to the option chosen.\nMarine diversions\n126. The following procedures are applicable if the freight forwarder is informed, while on route to Canada, that some but not all of the containers on a house bill are being diverted to another location upon arrival in Canada:\n- (a) A change to the original house bill must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements\n- (b) A new house bill must be submitted with a new CCN to identify the containers that have been removed from the original CCN . A notation must be made in the special remarks field showing the original CCN and indicating that the shipment is a diversion\n- (c) The house bill close must be changed to add the new house bill CCN\nAir shipments that include both CLVS and non- CLVS\n127. When an air waybill includes both CLVS shipments and non- CLVS shipments, the CLVS shipments must be documented on 1 supplementary cargo report or 1 electronic house bill. Refer to Memorandum D3-2-1, Air Pre-arrival and Reporting Requirements , for additional information.\nOther unique shipping processes\n128. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- Goods Found Astray (Misrouted Goods)\n- Non-resident Importer\n- Transporting \"to order\" Shipments\n- Moving Company and Personal Effects\n- Entered to Arrive ( ETA ) and Value Included ( VI ) Shipments\n- Ship's Stores\n- Duty Free Shops (Goods Imported by Duty Free Shops)\nOverages/Shortages\n129. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed.\nFailure to transmit pre-arrival/pre-load information\n130. The CBSA requires complete information pertaining to all specified goods prior to loading or prior to arrival in Canada. Where no pre-arrival information was transmitted and no exemption or exception exists, a house bill transmission is required as soon as it is discovered.\nContingency plan in the event of system failure\n131. In the event of a CBSA system outage, all efforts will be made to continue normal communications and restore systems to normal operating condition as soon as is reasonably possible.\n132. Clients must retain the ability to produce hard copy house bill, house bill close and supplementary cargo data declarations in the event of a disruption to CBSA systems.\n133. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n134. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.\nPenalty information\n135. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is also available on the CBSA external website .\n136. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Department ( OGD ), may also be applicable.\nAdditional information\n137. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (8:00 am to 4:00 pm local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "Appendix A", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Supplemental information to Deconsolidation Notice: Paper options for sufferance warehouse operators, terminal operators and freight forwarders\nThis page provides information for freight forwarders, sufferance warehouse operators and terminal operators regarding the deconsolidation notice and the process by which sufferance warehouse operators may release goods from the sufferance warehouse to the freight forwarder.\nBelow are EDI and eManifest Portal examples of paper options for deconsolidation notices.\nThe following information includes technical data and is for use by CBSA commercial clients.\nEDI examples\nANSI freight forwarder deconsolidation notice\nLine 7 in the following table indicates deconsolidation notice code (8000).\nLine 8 in the following table indicates primary CCN (for example marine carrier CCN arrived by the sufferance warehouse operator).\nLine 9 and 10 in the following table indicates associated house bills linked to the primary CCN .\nISA*00* *00* *ZZ*SENDERID *ZZ*RECEIVERID *141216*0002*U*00601*350000001*0 *T*:! GS*AU*23*APPRECEIVERID*20141216*0002*999999999*X*007010! ST*350*9999! M10*ZZZZ*ZZ**1*LA0-1000*ECRD40*8XXA2XXXCCN1*1**Z **HBC2SECBNID*****S! P4*0495*20141215**3599*2359! V9*ZZZ*8000! X4*9XXXCCN1****20141216**AA**ZZZZ******ZZ*ME3-1102! X4***916*8XXAHB1*20141216**AA**ZZZZ******ZZ*SA3-1101! X4***916*8XXAHB2 *20141216**AA**ZZZZ******ZZ*SA3-1102! SE*8*9999! GE*1*999999999! IEA*1*350000001!\nEDIFACT freight forwarder deconsolidation notice\nLine 7 in the following table indicates primary CCN (for example marine carrier CCN arrived by the sufferance warehouse operator).\nLine 10 in the following table indicates deconsolidation notice code (8000).\nLine 11 and 12 in the following table indicates associated house bills linked to the primary CCN .\nUNB+UNOC:3+CBSANETID:ZZ+CLIENTNETID:ZZ+141216:0002+X' UNG+GOVCBR+CCR+ZZ:1+141216:0002+9999+UN+D:13A' UNH+1234+GOVCBR:D:13A:UN+ECRD40' BGM+23:::LA0-1000+8XXA2XXXCCN1:1:1+11' DTM+9:201412152359:203' RFF+AGO:HBC2SECBNID' RFF+ACE:9XXXCCN1::ME3-1102' GOR++5' LOC+1+0495+3599' STS++2:::8000' DOC+916+8XXAHB1::::SA3-1101' DOC+916+8XXAHB2::::SA3-1102' UNS+D' HYN+3' UNS+S' UNT+14+1234' UNE+1+9999' UNZ+1+X'", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "eManifest Portal example", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Close Message\nNote: Upon presentation by a freight forwarder, border services officers validate, to ensure the previous cargo control number has been acquitted, and stamp the front of a house bill Close Message.\nClose Message Message de fermeture\nClose Message number Numéro du message de fermeture: 8XXA2XXXCCN1 Business Name – Nom de l'entreprise : Portal freight forwarder 4 Previous Cargo Control Number – Numéro de contrôle du fret précédent : 9XXXCCN1 List of associated house bills(s) – Liste de connaissement(s) interne(s) : 8XXAHB1 8XXAHB2", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "House bill status history", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Note: No CBSA intervention is required on this document.\nStatus history: Historique du statut House bill Connaissement interne\nDocument number Numéro de document : 8XXA2XXXCCN1 Business name – Nom de l'entreprise : Transport 2 Client identifier – Identificateur du client : 8XXA Date/Time of status – Date et heure du statut : YYYY-MM-DD HH:MM Status – Statut : Deconsolidated Message – Message : This house bill has been deconsolidated Port of destination – Bureau de destination : 0495 Sublocation (warehouse office code) – Sous emplacement du fret (code de l'entrepôt) : 3599 Related document type – Type de document apparenté : House Bill Close Message Related document number – Numéro du document apparenté : 9XXXCCN1 Deconsolidation document type/Number – Dégroupement type/numéro du document : House bill: 8XXAHB1 House bill: 8XXAHB2 Date/Time of status Date et heure du statut Status – Statut Message – Message YYYY-MM-DD HH :MM Deconsolidated This house bill has been deconsolidated YYYY-MM-DD HH :MM Acquitted This shipment has been acquitted by the CBSA YYYY-MM-DD HH :MM Arrived This house bill has arrived YYYY-MM-DD HH :MM Reported The house bill has been reported at the first point of arrival YYYY-MM-DD HH :MM Cargo Complete This house bill is cargo complete YYYY-MM-DD HH :MM Not Matched This house bill is not matched YYYY-MM-DD HH :MM Accepted This house bill has been accepted by the CBSA YYYY-MM-DD HH :MM Submitted This house bill has been submitted to the CBSA", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-3-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-3-1", + "marginal_note": "References", + "part": "Freight forwarder pre-arrival and reporting requirements", + "division": "", + "heading": "", + "text": "Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: Legislative references: Canadian Transportation Accident Investigation and Safety Board Act Customs Act Customs Sufferance Warehouses Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Other references: D3-1-1 , D3-2-1 , D3-1-8 , D3-4-2 , D3-5-1 , D3-6-6 , D4-2-1 , D4-1-4 , D4-3-4 , D4-3-5 , D17-1-4 , D22-1-1 ECCRD s Superseded Memorandum D: D3-3-1 dated September 20, 2016", + "history": "", + "last_amended": "2021-12-16", + "current_to": "2021-12-16", + "citation": "Memorandum D3-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-3-1-eng.html" + }, + { + "id": "dmemo-D3-4-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Commercial carriers in the highway mode; freight forwarders involved in highway shipments; sufferance warehouse operators.\nKey content: How to transmit advance commercial information ( ACI )/eManifest electronically to the Canada Border Services Agency ( CBSA ); eManifest Portal; timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\nKeywords: ACI; eManifest; electronic transmission; cargo control document; highway carrier, importation, in-transit , in bond movement; data transmission, eManifest Portal; cargo data; conveyance data; single trip bond; sufferance warehouse operators; freight forwarders; household effects; sealing of vehicles; corrections.\nOn this page Updates made to this memorandum Definitions Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo In-transit shipments Cargo transiting through Canada to/from foreign/offshore Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes References Contact us Related link", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this memorandum\n- Definitions\n- Guidelines General Carrier identification requirement Security requirements Single trip authorizations Carrier obligations Liability Record keeping Monitoring Contract of exclusivity Cargo control documentation requirements Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communications with the CBSA Application to transmit electronic data to the CBSA eManifest Portal\n- Domestic in-transit shipments United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States Conveyance reporting with in-transit cargo\n- In-transit shipments Cargo transiting through Canada to/from foreign/offshore\n- Data transmission guidelines: Import Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of conveyances ACI/eManifest exemptions Exemptions from cargo and conveyance data sets Exemptions from cargo data: Only conveyance data required\n- Unique shipment processes Empty conveyances Refused shipments Tow trucks Courier low value shipment / Low value shipment requirements Transborder air shipments in highway service (flying trucks) Ancillary equipment Overages/shortages Customs Self-Assessment shipments One conveyance: Multiple trailers: One shipment Dangerous commodities Other unique shipping processes Sub-location code Settler's effects\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Notifications and error messages Manifest forward\n- Corrections Corrections to cargo and/or conveyance data Add, change, delete (cancel) Post arrival amendments\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest\n- Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- References\n- Contact us\n- Related link", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Updates made to this memorandum", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- update the definitions section\n- replace \" pre-arrival \" with \"Advance Commercial Information (ACI)/eManifest\", where applicable\n- remove references to specific sufferance warehouse types and replace them with a link to the D4 series memoranda\n- add Appendix B detailing the completion instructions for BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes\n- create a section for \"Domestic in-transit shipments\" to distinguish them from offshore in-transit movements\n- change of heading from \" In-transit shipments\" to \"Domestic in-transit shipments\"\n- change of heading from \"eManifest exemptions\" to \"ACI/eManifest exemptions\"\n- change of heading from \"Flying trucks\" to \"Transborder air shipments in highway service (flying trucks)\"\n- change of heading from \"Delivery requirements and transfers to the sufferance warehouse\" to \"Movement and cargo control of unreleased goods in Canada\"\n- update policy information and provide clarification on the following sections: general information carrier identification requirement security requirements liability record keeping monitoring contract of exclusivity cargo control documentation requirements cargo reporting and control procedures application to transmit electronic data to the CBSA eManifest Portal domestic in-transit shipments conveyance reporting with in-transit cargo in-transit shipments data transmission guidelines – import conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of conveyances ACI/eManifest exemptions exemptions from cargo and conveyance data sets exemptions from cargo data – only conveyance data required unique shipment processes empty conveyances refused shipments tow trucks Courier low value shipment ( CLVS ) / Low value shipment ( LVS ) requirements transborder air shipments in highway service (flying trucks) ancillary equipment Customs Self-Assessment ( CSA ) Shipments dangerous commodities movement and cargo control of unreleased goods in Canada notifications and error messages corrections additional information appendices references\nThis memorandum outlines and explains specific CBSA requirements and procedures for the reporting and control of cargo arriving in Canada in the services of highway carriers.\nFor information on general CBSA requirements and administrative policies that apply to all modes of transport, refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods .\nFor guidance in regards to the CSA Program policies, guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for carriers .\nFor information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8 : Cargo: Export movements .\nFor information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of commercial goods .\nOther Government Departments ( OGD ) requirements can be found throughout the Memoranda D19 series .", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum.\nAdministrative Monetary Penalties System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information (ACI) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 (refer to Chapter 98: T2025: Special classification provisions: Non-commercial ). Ancillary equipment can be imported pursuant to tariff item 9801.10.20 (refer to Chapter 98) without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Cargo A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on the bill of lading, waybill, the manifest or a cargo control document. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, an air waybill ( AWB ) or form A8A(B): In bond: Cargo control document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Cargo/release list ( CRL ) A single detailed record of shipments used in place of individual cargo control and release documents. Cargo transmission A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data. Carrier A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on carrier's contract of carriage (for example, bill of lading, air waybill, or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder, also known as \"BACK to BACK,\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Conveyance transmission The package of conveyance data that is transmitted. It is comprised of the CRN along with the corresponding conveyance data. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment (CLVS) Goods being imported under the CLVS program by an approved courier. Customs Self-Assessment (CSA) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Electronic Commerce Client Requirements Document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Flying truck Air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier's waybill. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Lead sheet A means of reporting a highway conveyance at the FPOA. Low value shipment (LVS) Commercial goods with a value for duty not exceeding the threshold amount. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department (OGD) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other government departments and agencies: Reference list for importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of report The port where cargo physically arrives in Canada at the FPOA. It is where the conveyance, specified goods and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or cargo arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post arrival. PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of cargo of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Single trip bond A one-time security bond presented by a carrier used to allow a non-bonded carrier to proceed to an inland warehouse with unreleased commercial goods. Specified Goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods, goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale, but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse Arrival Certification Message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to specified goods and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest notification. The requirement to report cargo and conveyances to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of cargo control information enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, stream-lined process at the border\n- control the movement of in bond goods\n5. Submission of this ACI/eManifest data within prescribed timeframes, when combined with the arrival of the conveyance in Canada, satisfies the requirement for \"Report of Goods\" as set out in section 12(1) of the Customs Act .\n6. When the conveyance arrives at the FPOA and the status is updated to \"reported,\" the CBSA sends a notification to the operator of the conveyance as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions. This message will serve as the carrier's \"proof of report.\"\nCarrier identification requirement\n7. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization.\n8. All carriers who cross the border must obtain and use their own CBSA assigned carrier code, whether they are transporting goods to be cleared at the FPOA, goods that are in bond or in-transit through Canada. This carrier code must be shown on all CCDs or provided in the EDI transmissions.\n9. The carrier code forms the prefix of the bar codes, and combined with a unique shipment number that the carrier chooses, creates a CCN and CRN. This procedure also applies to freight forwarders for secondary reporting and control of in bond cargo that is consolidated or deconsolidated in Canada.\nNote: The carrier code must always be at the beginning of the CRN and CCN and the unique shipment number used for each must not be the same. For example, number (carrier code +) 00001 cannot be used for both the CRN and CCN; the CCN must have a different suffix.\n10. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border.\n11. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 .\nSecurity requirements\n12. A highway carrier wanting to become bonded under general authorization must file security in a format as outlined on the Highway carriers page.\n13. To become a bonded carrier or freight forwarder security must be filed in accordance with Memorandum D3-1-1 .\n14. Non-bonded carriers must obtain release of goods at the FPOA, unless the carrier:\n- posts a single trip bond to cover the inland movement of the goods\n- links the bonded ACI/eManifest cargo to the non-bonded carrier's CRN\n- re-manifests the goods to a CBSA bonded carrier for furtherance to an inland CBSA office for accounting\nSingle trip authorizations\n15. Carriers who hold a non-bonded carrier code, not requiring a general authorization bond, may apply to the CBSA for a single trip bond. Application for single trip authorization shall be filed, in duplicate, at the CBSA office of report, accompanied by security, as outlined in Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations in an amount prescribed by the CBSA.\n16. Surety bonds for single trip authorizations must be in the format prescribed on the Highway carriers page.\n17. The amount of security will be based on the estimated amount of duty and taxes payable on the goods being transported, but under no circumstances shall security be less than CAD $1,000.\n18. Single trip bonds may be issued by customs brokers acting as authorized agents of approved guarantee companies provided the guarantee company is shown as surety on the bond and the relative application form. Application forms and surety bonds will not be accepted when customs brokers are shown as surety.\n19. A CCD to cover the movement of the goods must be presented to CBSA at the same time as the application form and security. The CCN will be transcribed onto the application form which will be date-stamped .\n20. The original application form, along with the security, will be filed chronologically by date at the issuing CBSA office. The duplicate copy of application form will be returned to the carrier.\n21. Border services officers ( BSO ) at the issuing CBSA office must ensure that the carrier is aware of the location of the CBSA office of destination (address of the CBSA office of sufferance warehouse) to reduce instances of irregular delivery.\n22. Non-bonded carriers using a single trip bond will transmit cargo and conveyance data, showing FPOA as the port of destination. Once the carrier arrives in Canada, they will present their bond application with a paper copy of A8A(B): In bond: Cargo control document , using a different CCN. CBSA at the FPOA will acquit the electronic cargo with the in bond CCN ( re-manifest ), and the cargo will proceed inland on the paper CCD.\nCarrier obligations\n23. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA including ACI/eManifest information is true, accurate and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request.\nLiability\n24. For information on the carrier's liability pertaining to ACI/eManifest information, refer to Memorandum D3-1-1 .\nRecord keeping\n25. In addition to the records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted.\n26. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of 3 complete calendar years plus the year during which the data was transmitted.\nMonitoring\n27. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data was submitted in a timely manner and that ACI/eManifest information transmitted is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exceptions/exemption codes.\nContract of exclusivity\n28. ACI/eManifest cargo and conveyance identifiers have removed the requirement for letters of authority when using another carrier to transport the goods across the border. If the carrier arriving at the border does not appear to be the carrier related to the CRN (no markings/paint identifiers on exterior of the cab), the onus will be on the driver to prove that they are under exclusive contract with the carrier who's carrier code is quoted on the CRN.\n29. A highway carrier may authorize a contracted carrier to report goods using their carrier code when the contracted carrier is operating under a dedicated equipment contract with the authorizing carrier.\n30. Where the authorizing carrier uses a contracted carrier to transport goods into Canada, the carrier code of the authorizing carrier must form the first 4 digits of the CRN.\n31. The key points in the identification of a contracted carrier are the existence of a contractual agreement and the dedicated use of equipment. Contracted carriers meeting this definition are essentially an extension of the authorizing carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the authorizing carrier\n- the contracted equipment is part of the equipment list of the authorizing carrier\n- drivers are trained on and subject to the policies and procedures of the authorizing carrier\n- the authorizing carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract\n- during the contract period, the contracted carrier must not use equipment designated to be used exclusively for the benefit of the authorizing carrier to move freight for any other carrier, including its own company\n32. There are various ways the carrier can prove the relationship exists, including having a copy of the contractual agreement in the conveyance, or in its absence, a letter of exclusivity, would also provide indisputable proof of the relationship provided it contained the following:\n- company letterhead\n- start date and expiry date\n- name and address of the company that is hired under exclusive contract (contracted carrier)\n- name and address of the company that is hiring under exclusive contract (authorizing carrier)\n- authorized signature, title, and telephone number of hiring company\n- a statement that company is hired under exclusive contract\n- address of company that is hired under exclusive contract\n- authorized signature\n33. This letter of exclusivity does not replace the need for a contract and equipment listing, which must be on file with both parties and provided to the CBSA upon request.\nCargo control documentation requirements\n34. Paper manifests are generally not required at the FPOA when the carrier is providing ACI/eManifest cargo data that is linked to a CRN. However, paper manifests (A8A(B)) representing electronic cargo will still be required in other circumstances such as in the event of a systems outage, or goods subject to exceptional processing. For a complete list of goods subject to exceptional processing, refer to Chapter 4: ACI/eManifest Highway of the ECCRD and under the heading of \"Unique shipment processes\" of this memorandum.\n35. Highway carriers transporting in bond commercial shipments are required to have a CCN in bar-coded format using their own unique carrier code on the CCD. Bar code specifications for the CCN may be found in the Appendix C of Memorandum D3-1-1 .\n36. The carrier may use the standard CBSA form A8A(B) available in fillable/savable format on the Forms page. Carriers using fillable form A8A(B) are required to use bar-coded CCN labels and apply them to the form once printed. Alternatively, the carrier may have CCDs privately printed in a format acceptable to the CBSA. Cargo control document specifications for privately printed documents are contained in Appendix B of Memorandum D3-1-1 . Completion requirements for form A8A(B) are also found in Appendix D of Memorandum D3-1-1 .\nCargo reporting and control procedures\n37. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo. For more information on ACI/eManifest requirements, refer to Chapter 4 of the ECCRD.\n38. As a means of reporting the conveyance at the first port of arrival, when the COC and shipment arrive at the border, the driver is required to provide a lead sheet to the BSO. The lead sheet will contain:\n- paper document containing, at minimum, a bar-coded CRN ( preferred option )\n- paper document containing, at a minimum, a bar-coded CCN with a handwritten CRN\n39. The COC may choose to use the printable lead sheet available through the eManifest Portal or create their own lead sheet as long as they respect the lead sheet requirements outlined in this memorandum.\n40. The driver will present a lead sheet which contains either a bar-coded CRN or a bar coded CCN with a hand written CRN. The lead sheet should not be presented on an invoice, bill of lading or any other document normally presented by carriers for release purposes. It is recommended that for all non-PARS releases, the words \"eManifest Lead Sheet\" or \"Portal Lead Sheet\" be printed on the document presented.\n41. The CBSA requires a bar-code to allow the number to be scanned quickly and accurately into the CBSA system and to link to the corresponding ACI/eManifest data that has been transmitted electronically.\n42. If the carrier is presenting a PARS document for release at the FPOA, the driver may present, as a lead sheet, the required PARS documentation with a bar coded CCN and a hand written CRN on the PARS document. If the PARS is in good standing and is released at the FPOA, the BSO will stamp the PARS documentation. This will serve as paper proof of report and proof of release which satisfies the requirement to maintain books and records.\n43. In a failed PARS scenario (for example, release is not on file or has been rejected) and the carrier chooses to move in bond, the carrier must present a form A8A(B) as proof of report.\n44. As the carrier's report to the CBSA is proof of the goods being on board the vehicle, all goods reported to the CBSA are deemed to have arrived in Canada.\n45. Carriers must advise their drivers as to what documentation is necessary to present for a lead sheet, and what is necessary for the purposes of stamping for proof of report and proof of release. If the carrier maintains electronic records for proof of report and/or proof of release, stamped paper document(s) may not be necessary. Acceptable examples of proof of report: a stamped eManifest lead sheet a section 12(1) report from the eManifest Portal an eManifest Reported Notice. Carrier must register with Technical Commercial Client Unit ( TCCU ) to receive notices an eManifest Reported Notice through a third party service provider. Carrier must register with the TCCU to receive notices Acceptable examples of proof of release: a CBSA stamped invoice, bill of lading, PARS Consist/Stack manifest (for FPOA release utilizing the PARS release process only) a Release Notification System message received directly from the CBSA system as an RNS participant or received through intermediary of a dedicated service provider a deconsolidation notice received directly from the CBSA, or a copy of a deconsolidation notice received from a freight forwarder or carrier. For additional information, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements ACI/eManifest notices, a released notice or a CSA Authorized to Deliver notice received directly from the CBSA system 46. In bond shipments that have not been sealed by the CBSA at the FPOA may be offloaded into a highway frontier examining warehouse, highway sufferance warehouse, or they may be transferred from one vehicle to another for furtherance without CBSA supervision. Carriers may proceed to their own terminal before delivering the freight to the authorized release point for CBSA clearance.\nCargo control number and conveyance reference number reuse timeframes\n47. Highway CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following their initial use.\nElectronic communications with the CBSA\n48. Carriers must transmit data using the CBSA's EDI systems or through the CBSA eManifest Portal. Before initiating the application process (outlined below), carriers must have a valid CBSA assigned carrier code as per section 12.1(2) of the Customs Act .\nApplication to transmit electronic data to the CBSA\n49. Carriers using EDI are required to complete an application form and submit it to the TCCU.\n50. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply to participate in EDI, methods of electronic communication and general information on EDI, refer to the Communication methods page.\n51. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 4 of the ECCRD, contact the TCCU :\nTechnical Commercial Client Unit\n- Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance\n- Email: tccu-ustcc@cbsa-asfc.gc.ca\neManifest Portal\n52. The eManifest Portal features many self-serve functions allowing highway carriers to:\n- securely transmit trade data to the CBSA\n- confirm receipt of information\n- verify status of the trade data, whether it is transmitted through the portal or by electronic means\n- receive system messages from the CBSA updating users on important information related to their cross-border carrier activities\n- access online help and reference material\n53. Further information can be found on the eManifest Portal page.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Domestic in-transit shipments", + "part": "", + "division": "", + "heading": "", + "text": "United States domestic goods transiting through Canada and Canadian domestic goods transiting through the United States\n54. Highway carriers transporting goods from one point in the United States to another point in the United States via Canada must be a CBSA bonded carrier, or must obtain a single trip authorization with the CBSA prior to moving through Canada. For information on filing security for a single trip, refer to the section on single trip authorization above and the Highway carriers page.\n55. Form A8B: United States: Canada Transit Manifest is used by the CBSA as the CCD for either United States or Canadian cargo transiting the other country's territory.\n56. You can order copies of form A8B by contacting the National Distribution Forms Centre at forms-formulaires@cbsa-asfc.gc.ca .\n57. The procedure for United States goods in-transit from one point in the United States to another point in the United States through Canada is as follows:\n- At the FPOA in Canada, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The BSO reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver, and the original (white) is retained by the CBSA and placed in a pending file until acquittal is received from the United States Customs and Border Protection (US CBP) office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or the CBSA green ball seals that must remain intact until they are removed by the US CBP at the office of re-entry .\n- The carrier reports to the US CBP upon re-entering the United States. A US CBP officer stamps the remaining three copies of the manifest and ensures seals are intact, where applicable; the pink copy is returned to the driver. The blue copy is sent to the CBSA office at the first point of entry, and the green copy is retained on file by US CBP.\n58. The procedure for Canadian goods in-transit from one point in Canada to another point in Canada through the United States is as follows:\n- At the FPOA in the United States, the driver presents four copies of form A8B as follows: original (white) – arrival copy 2nd copy (blue) – exit copy 3rd copy (green) – re-entry copy 4th copy (pink) – carrier copy\n- The US CBP officer reviews and validates all copies by stamping and initialing each copy of the form and may also check the goods against the bill(s) of lading, to ensure that all of the goods being moved in-transit are recorded.\n- When completed, three copies (blue, green, and pink) are returned to the driver and the original (white) is placed in a pending file until acquittal is received from the CBSA office of re-entry . Acquitted copies are filed numerically.\n- The goods are sealed with either company seals or US CBP seals that must remain intact until they are removed by the CBSA at the office of re-entry . The carrier should also have the bill(s) of lading available for review.\n- The carrier reports to the CBSA upon re-entering Canada. A BSO verifies seals are intact, stamps the remaining three copies of the manifest and the pink copy is returned to the driver. The blue copy is sent to the office at the first point of entry, and the green copy is retained on file.\n59. When accidents, shifts of loads, or other circumstances occur during the in-transit movement, the carrier must contact the nearest CBSA office . The CBSA office will provide the carrier with instructions for managing the cargo.\n60. Equipment switching during the in-transit move is not permitted, unless there are unforeseen circumstances such as breakdown or accident. These irregularities must be reported to the CBSA.\n61. Should the carrier submit ACI/eManifest cargo and conveyance reports for domestic in-transit shipments, no A8B or seal is required. The movement is considered an import movement for CBSA purposes, and the load does not require sealing unless required by the BSO.\n62. If the in-transit movement is regulated by CFIA a paper release process is required as per Memorandum D19-1-1 : Food, plants, animals and related products . The transmission should include \" In-transit \" in the special remarks field.\nConveyance reporting with in-transit cargo\n63. Highway carriers arriving only with goods moving in-transit will be exempt from the mandatory provision of ACI/eManifest information. The CBSA will not issue AMPS penalties for failing to electronically transmit in-transit conveyance data.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "In-transit shipments", + "part": "", + "division": "", + "heading": "", + "text": "Cargo transiting through Canada to/from foreign/offshore\n64. In bond goods arriving at a Canadian airport or seaport destined for the United States, or goods arriving at the land border for outward movement from a Canadian airport or seaport cannot be documented on form A8B. Refer to Memorandum D3-2-1 : Air pre-arrival and reporting requirements for information on the documentation for air shipments. For marine shipments, refer to Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements .\n65. Goods moving in-transit through Canada arriving by one mode of transportation and transferred to another mode of transportation for the outward movement do not get documented on form A8B. For documentation procedures in modes other than highway, refer to Memorandum D3-2-1 for air shipments, Memorandum D3-5-1 for marine shipments, and Memorandum D3-6-6 : Rail pre-arrival and reporting requirements for rail shipments.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Data transmission guidelines: Import", + "part": "", + "division": "", + "heading": "", + "text": "Cargo data\n66. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A highway cargo report is mandatory for all non-exempt import cargo.\n67. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n68. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 4 of the ECCRD.\n69. A sub-location code is conditional for shipments requesting release at the FPOA. This option is to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS), and the goods qualify for in bond movement.\n70. Carriers must make every effort to ensure the importer/broker is aware of which border crossing they are intending to cross so that the release requests are transmitted to the correct port of release. If a carrier arrives at a port that is different from the port of release, the release of the cargo cannot be effected. The carrier, if bonded, can request to move in bond for release.\n71. A complete list of the information that a highway carrier must include in the cargo transmission can be found in Chapter 4 of the ECCRD.\nConveyance data\n72. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes specified in the Reporting of Imported Goods Regulations . There are some exceptions to this requirement and they are found in Chapter 4 of the ECCRD.\n73. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n74. For an empty conveyance, an \"empty\" indicator must be used to indicate a conveyance with no cargo.\n75. The COC may use any frontier highway port of report, subject to local restrictions.\n76. A complete list of the information that must be included in the conveyance data can be found in Chapter 4 of the ECCRD.\nMulti-modal movements\n77. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n78. A multi-modal movement is cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport.\n79. The COC will be required to electronically transmit the multi-modal cargo data within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada. For example, highway cargo is loaded onto a rail car for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n80. Carriers (or an authorized third-party provider acting on the carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n81. In the highway mode, the conveyance and cargo information for specified goods must be received and validated, by the CBSA within 30 days and no later than one hour before arrival at the FPOA, as outlined in the Reporting of Imported Goods Regulations .\n82. Properly formatted messages received less than one hour prior to the transmitted estimated time of arrival will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS may be applicable.\n83. For exemptions from cargo and conveyance data requirements, refer to Chapter 4 of the ECCRD.\nSealing of conveyances\n84. The sealing of conveyances and containers is only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader programs, for more information on sealing requirements for trusted traders, refer to Memorandum D23-1-1 : Partners in Protection Program\n- cargo, that is, controlled or regulated by any Act of Parliament\n- domestic in-transit movements moving on A8B form to the point of final export\n- movement of conveyances and containers from the FPOA to a CBSA examination location\n- at the discretion of the BSO\n85. With the exception of cargo that is controlled or regulated by any Act of Parliament , bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n86. If a trailer/container/vehicle or part thereof that contains in bond goods is sealed with a company seal, the seal number must be transmitted correctly on ACI/eManifest conveyance transmission.\n87. CSA carriers may move inland without a seal except when a vehicle is selected for inland examination under form A28: Inspection or Operational Report Control. Carriers approved in the Partners in Protection (PIP) and/or Free and Secure Trade (FAST) programs must ensure that the conveyance is sealed as per the requirements outlined in Memorandum D23-1-1 .\n88. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact.\n89. Where the size, nature or routing of the shipment makes sealing of the vehicle impracticable, other measures of examination control must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, by the examining BSO. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier.\n90. A BSO may permit a load to be moved in bond to destination under convoy of a BSO, where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier.\n91. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nACI/eManifest exemptions\n92. This section will outline circumstances in which ACI/eManifest cargo and/or conveyance data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 4 of the ECCRD.\n93. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 4 of the ECCRD.\nNote: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in this memorandum. This will include information that may be transmitted, should clients choose to do so, for goods and conveyances that otherwise fall under exemptions/exceptions.\nExemptions from cargo and conveyance data sets\n94. The following are the exemptions from cargo and conveyance data sets:\n- emergency response vehicles/personnel/equipment for use in emergency situations, such as transportation of human organs for transplant, first response fire brigades, ambulance patient transport, teams assisting in disaster relief circumstances\n- CSA shipments (full load of CSA shipments) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations\n- US CBP turnarounds: \" turn-a-round \" is described as the immediate return of an entire conveyance and its complete cargo that has been refused entry to the United States by the US CBP, at the same port of entry/exit\n- Continuous Transmission Commodities ( CTC ) – electricity, crude oil, natural gas, or any tangible personal property, that is transportable by means of a wire, pipeline or other conduit\n- military goods on board a military owned or leased conveyance\n- bobtails for example, tractor with no trailer or semi-trailer ; which excludes tractor-trailers or any other \"complete\" truck, for example, cube vans; the bobtail highway conveyance must: be without any equipment attached (for example, a trailer, chassis) Note: For the purposes of the definition above a dolly or device used to link trailers is not considered to be a trailer, chassis or semi-trailer . be without any commercial goods not being imported just the tractor component of a tractor and trailer combination\n- mail (Canada Post, United States Mail, International) – full load only\n- hand carried goods\n- CSA carriers with empty conveyances with a driver approved by the Commercial Driver Registration Program/Free and Secure Trade ( CDRP /FAST) and passengers , if applicable\nExemptions from cargo data: Only conveyance data required\n95. The following are the exemptions from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments not imported under the CLVS Program require advance cargo and conveyance data.\n- IIT are empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally)\n- domestic in-transit movements, when using the A8B paper process, as outlined in this memorandum\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- flying trucks, for example, air cargo that arrives in Canada on a highway conveyance\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Unique shipment processes", + "part": "", + "division": "", + "heading": "", + "text": "96. The following highway specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nEmpty conveyances\n97. Empty conveyances require a conveyance transmission with an indicator identifying the conveyance as being empty. However, highway carriers who arrive at the FPOA with empty conveyances, and who have not transmitted ACI/eManifest data will not receive AMPS for failing to transmit ACI/eManifest for that empty conveyance, until further notice. During this period, carriers arriving with no specified goods will be exempt from the mandatory provision of ACI/eManifest information.\n98. If, due to logistical constraints carriers are unable to provide the driver of the empty conveyance with the required bar-coded lead sheet to report the conveyance, the following process will be accepted by the CBSA:\n- carriers may transmit multiple conveyance reports in advance, and maintain a supply of pre-printed lead sheets in company conveyances\n- when it is determined that a conveyance will be returning to Canada empty, the carrier will send a correction ( pre-arrival change) to one of the conveyance reports already transmitted, with the correct data for that conveyance\n- the driver will present that lead sheet to the CBSA at the time of arrival\n99. The process described above does not apply to highway CSA carriers who arrive at the FPOA with empty conveyances. The existing process for CSA highway carriers will continue as described in CBSA Memorandum D23-2-1 .\nRefused shipments\n100. Shipments refused admission at the FPOA are to be returned immediately to the United States.\nTow trucks\n101. A tow truck operator is eligible for a carrier code. The tow trucks policy with respect to ACI/eManifest requirements are as follows.\nEmpty Tow Truck Verbal report. No ACI/eManifest required. Towing a disabled non-commercial vehicle (that is, private automobile) Verbal report. No ACI/eManifest required. Towing a disabled or empty tractor Carrier/owner of disabled vehicle may transmit empty conveyance data to the CBSA. Note: CSA approved carriers are not required to transmit empty conveyance data to the CBSA. Towing a loaded trailer Carrier/owner of disabled vehicle will transmit cargo and conveyance ACI/eManifest data to the CBSA. Note: If there is a trailer loaded with cargo (no power unit/tractor) being towed, only cargo data is required. The CCN (in bar coded format) must be provided to the tow truck operator for reporting the cargo at the border.\nCourier low value shipment / Low value shipment requirements\n102. Shipments that qualify and are reported under the CLVS program are exempt from ACI/eManifest cargo requirements. ACI/eManifest electronic conveyance data transmission to the CBSA is still required, quoting the appropriate cargo exception code. For additional information concerning the CLVS program, refer to Memoranda D17 series .\n103. Should cargo previously reported under the CLVS program be removed from the CLVS Cargo Release List (CRL post arrival through the issuance of form BSF243: Reject document control by the CBSA, or post arrival by the courier, the client is not to transmit ACI/eManifest data. The cargo must be \"arrived\" by the warehouse operator by submitting a WACM prior to obtaining the release. If cargo is removed from the CLVS program prior to arrival a full ACI/eManifest data is required.\nTransborder air shipments in highway service (flying trucks)\n104. Where air cargo is being transported by a highway carrier, it is the highway carrier that will transmit their ACI/eManifest conveyance data to the CBSA (within the prescribed highway timeframes), quoting the flying truck cargo exception code. Cargo information will be presented at the FPOA in the form of paper AWBs. In the case of a non-bonded airline, the highway carrier will transmit both ACI/eManifest cargo and conveyance data and the shipment will no longer be considered a flying truck. Highway carriers will require a paper AWBs for the air shipments on board the highway conveyance. No ACI/eManifest data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1 and Memorandum D3-3-1 .\nAncillary equipment\n105. Ancillary equipment as defined in the definition section of this memorandum, is not required to be transmitted to the CBSA if it is not imported into Canada as a commodity.\nOverages/shortages\n106. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 must be followed.\nCustoms Self-Assessment shipments\n107. Transmission of ACI/eManifest CSA cargo data is optional when part of a full load of CSA shipments. If CSA-eligible goods are included on an ACI/eManifest cargo transmission, the business number of the approved CSA importer along with all other ACI/eManifest cargo data elements, must be included in the transmission in order for the goods to be \"authorized to deliver\" under the CSA program. For more information on the CSA program policy and requirements, refer to Memorandum D23-2-1 .\nNote: When CSA shipments are mixed with non-CSA shipments on a conveyance, full ACI/eManifest cargo details are required, and the CSA indicator must be used.\nOne conveyance: Multiple trailers: One shipment\n108. Where one shipment is carried on two or more trailers, hauled by one tractor, one CCN must be assigned to cover this shipment. Each trailer must be identified on the conveyance report, and the description or special instructions field of the cargo report will indicate the number of pieces and trailers comprising that shipment, for example, \"100 pieces contained in two trailers.\"\nDangerous commodities\n109. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of dangerous goods .\n110. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nOther unique shipping processes\n111. Other unique shipment processes are referenced in Memorandum D3-1-1 . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving within Canada\nSub-location code\n112. Sub-location codes are data elements that carriers and freight forwarders must include on all CCDs for import and in-transit shipments ( FPOA-destined non-consolidated highway cargo are exempt).\n113. The sub-location code is a four-digit identification number that identifies the location of goods, (for example, sufferance warehouse) where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications.\n114. For in bond movements, the sub-location code on release requests is a mandatory data element. The sub-location code on a release request should match the sub-location code on a cargo document.\n115. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse (for example, frontier-destined shipments in the highway mode). In these instances, a specific sub-location code cannot or is not provided by the carrier, and a generic (9000) code is allowed to be used instead.\n116. The 9000 generic sub-location code is formulated by a 9 + the CBSA Port Code. For example, Toronto is port code 495 so the generic sub-location would be 9495.\n117. The use of 9000 generic sub-location code is permitted on cargo destined to FPOA in highway. A sub-location code is not required for non-consolidated highway cargo destined to the FPOA.\n118. If the carrier or freight forwarder uses a generic sub-location code, it must correspond with the CBSA customs office where the goods are destined.\n119. For a list of generic sub-location codes, visit Customs office generic sub-location codes .\nSettler's effects\n120. Settler's effects moving by commercial carrier may clear at the FPOA or move in bond.\n121. Settlers' effects moving in bond are not required to be delivered to a highway sufferance warehouse, but may proceed directly to the designated CBSA office at destination using the generic sub-location code for that office.\n122. Prior to destining settlers' effects to a customs office, the office should be contacted to ensure they have the space, infrastructure and ability to clear settlers' effects on a commercial highway conveyance.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "In bond movement", + "part": "", + "division": "", + "heading": "", + "text": "Notice of arrival\n123. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 .\n124. Where a complete load consists of a commodity that may, by the CBSA authority, proceed directly to the authorized facility (for example, liquor, tobacco products for licensed manufactories), the warehouse operator's copy of the CCD (or electronic equivalent) will be filed with the CBSA at time of release. In this case, the acquittal document will be filed at the main long room rather than at a long room established at a highway sufferance warehouse.\nMovement and cargo control of unreleased goods in Canada\n125. Cargo arriving by highway for furtherance inland under highway cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs sufferance warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 .\n126. Cargo may be transferred to another licenced sufferance warehouse authorized to receive the goods within the same CBSA office jurisdiction or to another CBSA office after a re-manifest is approved by the CBSA.\n127. In situations where cargo must be re-manifested (for example, a change in liability or a change to the destination on the previous cargo document), a new CCD, form A8A(B), otherwise known as a re-manifest , must be presented to the CBSA before the goods are allowed to proceed. The re-manifest must be presented at the CBSA office where the goods are located. The information shown on the re-manifest must match the information on the original cargo transmission. Re-manifests will be approved when the previous CCN is in an arrived status. Any discrepancies must be approved by the CBSA office where the goods are located. The re-manifested CCD must have a new CCN with the original CCN notated in the \"previous cargo control number\" field.\nNote: Consolidated shipments cannot be re-manifested .\n128. The carrier code appearing in the \"carrier code/cargo control number\" field of the re-manifested CCD represents the carrier who is liable for the goods.\n129. In the case where the original cargo is to be split for furtherance to more than one destination, or split for furtherance for export on multiple conveyances, re-manifest (multiple A8A(B)s) are to be prepared for each portion of the shipment, by destination. All the re-manifest CCDs for the total quantity of the original cargo transmission must be presented to the CBSA at the same time.\n130. All copies of the re-manifest A8A(B)s must be presented to the CBSA. The mail and station copies of the re-manifest A8A(B)s will be retained by the CBSA, and the remaining copies will be returned to the carrier. The original CCN will be manually acquitted in the CBSA systems with the new re-manifest number.\n131. Consolidated shipments may be transferred from a highway sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 .\n132. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 . Refer to Memorandum D3-1-1 and Memorandum D3-3-1 , for the required conditions.\n133. Cargo arriving by air, rail or marine mode moving in bond under highway cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n134. Containers arriving under highway cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the highway cargo control transmission indicates the goods are for export.\nNotifications and error messages\n135. All ACI/eManifest data received will be validated and processed through the CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n136. There are two types of response messages clients can expect to receive from CBSA systems when submitting ACI/eManifest data:\n- positive responses\n- error responses\n137. Positive responses are issued in the form of \"acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, and validation edits.\n138. Error responses will be transmitted to the sender indicating the nature of the error, in the form of a reject notice. Carriers must make corrections to transmissions in error and re-send to the CBSA. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"accepted\" status by the CBSA system.\n139. For a complete description of all notifications, response timeframes, error messages and codes and their application, as well as hold for information notices, refer to the electronic commerce section of the CBSA website or Chapter 4 of the ECCRD.\nManifest forward\n140. For consolidated shipments, freight forwarders are able to nominate any party, including their primary carrier as a \"secondary notify party,\" enabling that party to view house bill data.\n141. For more information on manifest forward, refer to Chapter 11: Advance Commercial Information (ACI)/eManifest Notices of the ECCRD.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Corrections", + "part": "", + "division": "", + "heading": "", + "text": "Corrections to cargo and/or conveyance data\n142. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known, as per Chapter 4 of the ECCRD.\nAdd, change, delete (cancel)\n143. An \"add\" is used for the transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n144. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. The carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n145. However, if a CCN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance and then transmit an \"add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n146. A \"delete\" (cancel) is used for the complete removal of records or packages of records pre-arrival . If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n147. Deletions may be made at any time up until arrival at the port of report. If a conveyance submission is on file, it must be changed or cancelled before an associated cargo and conveyance can be cancelled. Un-arrived cargo records are to be deleted (cancelled) if unused within 90 days.\nPost arrival amendments\n148. Cargo and conveyance data transmissions, if found to be in error post arrival, must be amended as soon as the error is discovered.\n149. Amendments to cargo data (post arrival) must be made as soon as they are known. Electronic amendments by carriers will be allowed up to the point of acquittal of the cargo. Requests for amendments after the cargo has been acquitted must be presented to the CBSA office by presenting form BSF673.\n150. Some key data elements cannot be electronically amended or deleted post arrival. If amendments/deletions to these data elements are required, the online form BSF673 must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.\n151. In circumstances where an immediate correction is required when the conveyance has arrived and reported at the FPOA (for example, driver waiting scenario), a completed form BSF673 (in duplicate) can be presented to the FPOA for processing in order to facilitate the furtherance of the conveyance and/or processing of cargo as long as:\n- the house bill close message corrections have been included\n- the title of the form has been changed to reflect its extended purpose", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Failure to submit ACI/eManifest information", + "part": "", + "division": "", + "heading": "", + "text": "152. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to the CBSA, AMPS may be issued to the carrier for non-report .\n153. When the conveyance is known, the CRN must also be amended to add this post arrival cargo.\n154. Post arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"arrived.\" This must be done to enable release of the goods.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Contingency plan in the event of system failure", + "part": "", + "division": "", + "heading": "", + "text": "155. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n156. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Penalty information", + "part": "", + "division": "", + "heading": "", + "text": "157. For information on administrative monetary penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS is also available on the Administrative Monetary Penalty System web page.\n158. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD, may also be applicable.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Appendix A: Completion instructions for form A8B: United States-Canada Transit Manifest", + "part": "", + "division": "", + "heading": "", + "text": "- Carrier In-Transit through Canada – Check off this box.\n- State/Province Licence Plate No. – Indicate the vehicle identification number, for example, licence plate number, year, and state/province.\n- Tractor – Indicate the tractor number of the vehicle.\n- Trailer – Indicate the trailer number of the vehicle.\n- Other – Indicate the vehicle identification number for vehicles other than tractors or trailers.\n- Port of Departure – Indicate the name of the office of the country the carrier originally leaves from.\n- Port of Re-entry – Indicate the name of the office of the country the carrier returns through.\n- Canada Permit No. – An in-transit manifest series number assigned by the CBSA.\n- CBSA Bond No. – Bonded carriers should indicate their CBSA assigned carrier code. For single trip bonds, indicate the authorization number as shown on Form E370: Application to Transact Bonded Carrier and Forwarding Operations.\n- Name of Importing Carrier – Indicate the name of the carrier. In the case of a rented vehicle, indicate the name of the rental company.\n- Name of Operator or Agent of Carrier – Indicate the name of driver. In the case of rented vehicles, indicate the name of the rental company.\n- Port and Date of Arrival – To be filled out by the border services officer at the CBSA office where the vehicle has entered Canada on the date of the entry).\n- CBSA Seal Numbers / Initials of CBSA officer – the CBSA will verify seal numbers and the BSO will initial the form.\n- Port and Date of Exit – the CBSA will indicate the CBSA office from where the vehicle is leaving Canada and the date.\n- Seals Intact – CBSA will check \"yes\" or \"no\" as to whether seals are intact.\n- Other Irregularity – CBSA will check \"yes\" or \"no\" as to whether any inconsistencies are found.\n- Initials of custom officer – The BSO processing the document at the CBSA office of exit will initial the document.\n- Waybill Numbers – Indicate the waybill numbers of the waybill.\n- No. of Packages – Indicate the number of packages and description of goods as shown on the waybill.\n- Value – You do not need to complete this field for goods transiting Canada.\n- Signature of Operator or Agent of Carrier – This document must be signed by the operator or agent of the carrier.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Appendix B: Completion instructions for form BSF673: House Bill, Cargo and Conveyance Manual Amendment Form: Post Arrival: All Modes", + "part": "", + "division": "", + "heading": "", + "text": "- Corrections to a transmission must be made by the client as soon as it is known. Clients can make corrections at any time prior to the arrival of the conveyance.\n- This form is to be used in all modes by carriers, freight forwarders and/or their agents who are requesting a correction or deletion to a key data element in their electronic cargo or conveyance transmission post-arrival.\n- This form is to be used in all modes by carriers, freight forwarders, warehouse operators and/or their agents who are requesting a correction or cancellation when cargo and/or conveyance have been arrived in error.\n- Key data elements that may be corrected or deleted using this form are: conveyance reference number cargo control number house bill number house bill close message Customs Self-Assessment indicator\n- For the air and marine modes: To correct an air or marine CRN, the client must first update each related cargo document to reflect the correct CRN and then submit CBSA Form BSF673 to the CBSA.\n- To change the CSA indicator on a cargo document from a N to Y, the client must present the completed CBSA Form BSF673 with supporting documentation.\n- \"WACM / CACM\" field on the CBSA Form BSF673 will be used when cargo and/or conveyance have been arrived in error.\n- Clients are required to present two copies of the completed form to the CBSA commercial office.\n- In those circumstances where an immediate correction is required when the conveyance has been reported at the port of entry, and the driver is waiting , two copies of a completed CBSA Form BSF673 can be presented to the port to allow the furtherance of the conveyance.\n- A valid reason for the requested correction and/or deletion must be provided. The CBSA will validate the request and complete the bottom section and return a copy to the client for their records. The CBSA office will retain the other copy of the form.\n- Carriers, freight forwarders or their agents are required to re-transmit the corrected replacement data within five (5) business days.\n- Supporting documents relating to the amendments request may be required by CBSA personnel.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1 : Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\n- Memorandum D3-2-1 : Air pre-arrival and reporting requirements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D3-5-1 : Marine pre-load / pre-arrival and reporting requirements\n- Memorandum D3-6-6 : Rail pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D19-1-1 : Food, plants, animals and related products\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for carriers\nSuperseded D memoranda\nD3-4-2 dated September 21, 2022\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-4-2-18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-4-2", + "marginal_note": "Related link", + "part": "", + "division": "", + "heading": "", + "text": "Electronic Commerce Client Requirements Document", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D3-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-4-2-eng.html" + }, + { + "id": "dmemo-D3-5-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Guidelines and General Information", + "part": "", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) ( Régime de sanctions administratives pécuniaires (RSAP) ) A system whereby the Canada Border Services Agency (CBSA) issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advanced Commercial Information (ACI) ( Information préalable sur les expéditions commerciales (IPEC) ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary Equipment ( Équipement auxiliaire ) Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10. Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. Break-bulk goods ( Marchandises diverses ) Specified goods other than (a) Goods within cargo containers, (b) Bulk goods, or (c) Empty cargo containers. Break-bulk goods also includes goods such as oil and gas equipment, construction equipment and automobiles. See Appendix B for additional information. Bulk goods (Marchandises en vrac) Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc. Cargo (Fret) A term used to describe a collection of goods or shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo Carrier (Transporteur de fret) Is the carrier that causes goods to be transported into Canada by the Conveyance Operating Carrier. Cargo Control Document (CCD) (Document de contrôle de fret (DCF)) A manifest or other control document that acts as the record of a shipment entering or exiting Canada, or moving within Canada e.g. A6A, Freight/Cargo Manifest (outward). Cargo Control Number (CCN) (Numéro de contrôle du fret (NCF)) The cargo control number is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. 1st 4 characters = CBSA approved carrier code. Cargo Transmission (Transmission sur le fret) A cargo transmission is the package of cargo data that is transmitted. It is comprised of a CCN for each shipment on the conveyance along with the corresponding cargo data, and the CRN corresponding to the conveyance the cargo is being transported on. Carrier (Transporteur) A carrier is a person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance to transport specified goods to or from Canada. Carrier Code (Code de transporteur) As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is a unique identifier of carriers for CBSA purposes. Clearance (Dédouanement) Is the official customs permission for the vessel to enter/leave and sail. Client ( Client ) Anyone who: (a) Sends to the CBSA a collection of information; or (b) Receives notices from the CBSA. Commercial Goods (Marchandises commerciales) Goods that are or will be imported for sale or for any industrial, occupational, commercial, institutional or other similar use. Consignee (Destinataire) The definition of consignee is to be understood as follows given the applicable context: (a) The consignee definition to be used by carriers when transmitting electronic pre-load/pre-arrival data: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (b) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a consolidated shipment will be: the name and address of the party to which the cargo/goods are being shipped as shown on carrier’s contract of carriage (For example: bill of lading, air waybill, or other shipping document). (c) The consignee definition used with respect to freight forwarders who are providing the CBSA with detailed information pertaining to a deconsolidated shipment will be: the name and address of the party to which the goods are being shipped as shown on the commercial sales contract (For example: commercial invoice, bill of sale, or other sales contract). Note: The freight forwarder is limited to the information they have on hand at the time of the transmission. The consignee may change more than one time throughout a voyage to Canada. The freight forwarder will provide updates to the transmission as they receive updated information. Example: For business or legal reasons goods are consigned to a bank (foreign or Canadian domestic) or “to order” of a bank. In this case, the consignee field of the house bill transmitted by the freight forwarder will reflect the party to whom the goods are legally consigned at the time of transmission (the bank). If the goods are sold while on route, and/or if the bank chooses to endorse the goods to a third party (as per the “to order”) or if the consignee information otherwise changes; the freight forwarder will submit an electronic update to the house bill data as soon as they become aware of the change, updating the consignee field. Consolidation (Groupement) A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one cargo control document (CCD). A single shipment with the involvement of a freight forwarder AKA a “BACK to BACK” is considered a consolidation. Consortium (Consortium) A group of carriers formed to undertake a partnership beyond the resources of any one member. Conveyance (Moyen de transport) Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance Arrival Certification Message (CACM) (Message d’attestation de l’arrivée du moyen de transport (MAAMT)) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival (FPOA) using Electronic Data Interchange (EDI). Conveyance Operating Carrier (COC) (Transporteur exploitant le moyen de transport (TEMT)) The carrier company operating the conveyance transporting goods to Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance Reference Number (CRN) (Numéro de référence du moyen de transport (NRMT)) A unique reference number given by the Conveyance Operating Carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Conveyance Report (Déclaration du moyen de transport) A document used to report the movement of a conveyance to a place inside/outside of Canada, e.g. A6, General Declaration . Conveyance Transmission (Transmission sur le moyen de transport) The package of conveyance data that is transmitted. It is comprised of the conveyance reference number (CRN) along with the corresponding conveyance data, as well as a cargo control number for each shipment on the conveyance. Customs Self-Assessment (CSA) (Programme d’autocotisation des douanes (PAD)) A Program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Electronic Commerce Client Requirements Document (ECCRD) (Document sur les exigences à l’égard des clients du commerce électronique (DECCE)) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) (Échange de données informatisées (EDI)) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest (Manifeste électronique) A commercial function in which all carriers and freight forwarders transmit Advance Commercial Information (ACI) about their shipments electronically to the CBSA. Estimated Date and Time of Arrival (EDTA) (Marine) (Date et heure d’arrivée prévue (DHAP) (Mode maritime)) Generally used in the context of ‘pre-arrival’ for the purpose of knowing the approximate time that a vessel will arrive at a dock in Canada. Ferries (Traversiers) Vessels, scows, barges, and similar craft whether self-propelled or towed, used solely or principally for the transportation of vehicles and passengers across international waters. First Port of Arrival (FPOA) (Premier port d’arrivée (PPA)) The first Canadian port that a vessel stops for any reason including but not limited to the loading and/or discharging of cargo, anchoring, bunkering, safety inspections, crew changes, diversions, etc. Freight Forwarder (Agent d’expédition) A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Freight Remaining on Board (FROB) (Fret restant à bord (FRAB)) Cargo on a conveyance that is not being discharged at a Canadian seaport, but remains on board the vessel for furtherance to its ultimate destination outside of Canada. Hand-Carried Goods (Marchandises comprises dans les bagages personnels) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: (a) The goods are or will be in the actual possession of a person arriving in Canada; or (b) The goods form or will form part of a person’s baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance. House Bill (Connaissement interne) A cargo control document submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another cargo control document (CCD). In-transit (Marine) (En transit (Mode maritime)) The movement of foreign goods through Canadian territory from a point outside of Canada to another foreign point. This includes transshipment of goods arriving by ship in Canada and transferring to another ship departing Canada. Inward Documentation (Document d’entrée) The formal inward or entry report that verifies all the primary CBSA and Other Government Department (OGD) requirements have been completed. The A6, General Declaration or the Electronic Data Interchange (EDI) A6 Conveyance Reports are part of the required “documents” to be reviewed during the formal entry. If there is cargo on board the vessel, The A6A, Freight/Cargo Manifest declarations or the EDI A6A Prime Cargo Reports will also be required. Other Government Departments (OGD) (Autres ministères (AM)) Federal Departments or Agencies such as: Canadian Food Inspection Agency (CFIA) or Department of Global Affairs Canada (GAC). Overage (Marchandises excédentaires) Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post arrival. Port of Report ( Bureau de déclaration ) The port where marine cargo physically arrives in Canada at the First Port Of Arrival (FPOA), where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival (Préalable à l’arrivée) Prior to a conveyance or cargo arriving in Canada. Pre-load (Marine) (Pré-charge (Mode Maritime)) Prior to a conveyance being loaded with cargo destined for Canada. Data pertaining to the importation of goods that are to be sent to the CBSA in advance of the goods being laden on the conveyance. Applies to the marine mode only and means prior to loading the cargo at a foreign port. Record (Registre) Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System (RNS) (Système de transmission des avis de mainlevée (STAM)) A system message sent to the client regarding the status of cargo. Re-manifest (Nouveau manifeste) A new cargo control document (CCD), with a new cargo control number (CCN), which is presented to change a CCD that had previously been submitted to the CBSA. Re-manifests are generally presented to change the destination office or carrier code. Shipment (Expédition) (a) A shipment for which a carrier is responsible is one that consists of: (i) a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or (ii) a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document; and (b) A shipment for which a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods. Shipper/Consignor (Expéditeur/Consignataire) Name and address of the person shipping the goods as stipulated on the contract of carriage (e.g., bill of lading, waybill, commercial invoice, other shipping document or sales contract, etc.). Shortage (Marchandises manquantes) Where pre-arrival data was transmitted and a quantity of goods was initially reported upon arrival at First Port of Arrival (FPOA), and subsequently the number of pieces found, by the carrier, is less than the number of pieces reported to the CBSA at pre-arrival and upon arrival. Specified Goods (under the Reporting of Imported Goods Regulations ) (Marchandises spécifiées (selon le Règlement sur la déclaration des marchandises importées )) Commercial goods, goods that are or will be imported to Canada for a fee and empty cargo containers that are not for sale but does not include: (a) goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: (i) the goods are or will be in the actual possession of a person arriving in Canada, or (ii) the goods form or will form part of a person’s baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance; (b) mail; (c) commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance’s safe return to Canada; (d) a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance; (e) an emergency conveyance or goods that are transported on board that conveyance; or (f) a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance. Split Shipment (Expédition fractionnée) Portions of one shipment covered by one waybill that entered the country at different times. Supplementary Cargo Data (SCD) (Données supplémentaires sur le fret (DSF)) A document submitted by a freight forwarder for shipments that have, or will be deconsolidated from an air or marine cargo control document for freight remaining on board (FROB) shipments only. Supplementary Reference Number (SRN) (Numéro de référence supplémentaire (NRS)) Reference number assigned by the freight forwarder to identify the supplementary cargo data transmission. Warehouse Arrival Certification Message (WACM) (Message d’attestation d’arrivée aux entrepôts d’attente (MAAEA)) An electronic message sent by warehouse operators to the CBSA to report that an unreleased cargo has arrived and that they accepted liability.\nGeneral Information\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send pre-load or pre-arrival data pertaining to commercial cargo [for import, in-transit, and freight remaining on board (FROB)] and conveyances, entering or moving in-transit through Canada. 3. The receipt of pre-load/pre-arrival cargo and conveyance data enables the Canada Border Service Agency (CBSA) to: (a) Effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada; (b) Allow low risk goods a more efficient, streamlined process at the border; and, (c) Control the movement of in bond goods. 4. Except as otherwise prescribed in the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods imported, moving in-transit through Canada, or FROB, must be reported to the CBSA at the First Port Of Arrival (FPOA) in Canada, even when exempt from the requirement to provide Advance Commercial Information (ACI). The requirement to report goods to the CBSA is effected electronically, orally or in writing in the prescribed manner as described in the Reporting of Imported Goods Regulations . This also applies to conveyances that are exempt from the ACI requirements. Liability 5. For information on the carrier’s liability pertaining to pre-load/pre-arrival information, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Record Keeping 6. In addition to records required to be maintained for other CBSA programs, every person who transports or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. 7. For the CBSA purposes, records by means of which the person gives the Agency information under subsection 12.1(1) of the Customs Act related to the conveyance and cargo transmission and report upon arrival must be kept for a period of three complete calendar years plus the current year during which the cargo/conveyance transmission and report were transmitted and information reported at time of arrival. Monitoring 8. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-load/pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. Carrier Identification Requirement 9. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code. 10. Marine carriers performing the duties of a freight forwarder as defined in the Reporting of Imported Goods Regulations , and transmitting pre-arrival supplementary or house bill data must also have a CBSA assigned carrier code. 11. The CBSA carrier code forms the 4-digit prefix of the Cargo Control Number (CCN) and the Conveyance Reference Number (CRN). 12. The CRN must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border. 13. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Security Requirements 14. A carrier desiring to become bonded under general authorization must complete an application and file security in a format as outlined in the CBSA forms . To become bonded, a carrier security must be filed in accordance with Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Cargo and Conveyance Transmission Timeframes 15. Carriers (or an authorized third-party service provider acting on the carrier’s behalf), are required to prepare and transmit the required cargo, supplementary/house bill cargo (if applicable) and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations . 16. Timeframes for transmissions are based on the type of cargo and routing. Refer to Appendix A of this memorandum for a complete list of timeframes. 17. For exemptions from cargo and conveyance requirements, refer to the Advance Commercial Information (ACI) exemptions section of this document, starting at paragraph 94. 18. Cargo and conveyance data may be transmitted up to 30 days in advance of the prescribed timeframes. The CBSA encourages clients to transmit pre-load/pre-arrival data as early as possible. Cargo Control Number and Conveyance Reference Number Reuse Timeframes 19. Marine CCN’s, CRN’s and SRN’s must be unique and cannot be reused for three years starting January 1st of the year following their initial use. Electronic Communications with the CBSA 20. Carriers must transmit data using the CBSA’s electronic data interchange (EDI) systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code, as per section 12.1 of the Customs Act . Application to Transmit Electronic Data to the CBSA 21. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit (TCCU). 22. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, go to the CBSA external website . 23. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD), contact the TCCU at: Technical Commercial Client Unit (TCCU) Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Phone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca First Port of Arrival (FPOA) 24. The FPOA must be transmitted on all cargo and conveyance transmissions. 25. For a list of designated CBSA offices, refer to the CBSA external website . Great Lakes Requirements 26. For vessels travelling into, and through Canada from off shore with foreign loaded cargo and west bound, Montreal will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for CBSA inspection, including the discharge of containerized cargo from the vessel for examination and/or radiation screening in Montreal. 27. For vessels travelling with foreign loaded cargo from the Great Lakes, the first place the vessel stops in Canada is the FPOA. If the vessel is passing through the Welland Canal, Port Colborne will be the FPOA, unless the vessel stopped somewhere else in Canada first. The captain must be prepared to stop for examination, if required. Data Transmission Guidelines Primary Cargo Data 28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo. 29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes. 30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming. 31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Sub-Location Codes 32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments. 33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined. 34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website . 35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry . Note: If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance. If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods. If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland. 36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada. Supplementary Cargo and House Bill Data 37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements . Empty Cargo Container Data 38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. 39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers. 40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Company Seals Applied Prior to Arrival at FPOA 41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination. Conveyance Data 42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A. 43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94. 44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel. 45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe. 46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated. 47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria: (a) Within the eight (8) hour timeframe; (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted; (c) The CBSA system has updated the status of the conveyance and related cargo; and, (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM. 48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA. 49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Conveyance Arrival Certification Message (CACM) 50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose. 51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations . 52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum. 53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI. 54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required. Examples: If due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA. If due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted. 55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) ��Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly. 56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations . 57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at: Technical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca Marine Bay Plan (Vessel Stow Plan) 58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations. 59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel. 60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD). Notification and Error Messages 61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission. 62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means: (a) Positive Responses; (b) Error Responses. 63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits. 64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system. 65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Manifest Forward 66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data. 67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD). Risk Assessment Notices 68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo. 69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions. 70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable. 71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL. 72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed. 73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA. 74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents. 75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office. 76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where: (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function. (b) the CBSA may require an examination of the cargo upon arrival. (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message. 77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock. 78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control. 79. It is the carrier’s responsibility to check their system for coded messages. 80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at: Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only) 81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Corrections to Cargo and/or Conveyance Data 82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Data Transmission Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Primary Cargo Data\n28. The primary cargo data must be electronically transmitted to the CBSA by the carrier or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum. A marine cargo transmission is mandatory for all import, in-transit, or FROB cargo.\n29. If primary cargo data must be transmitted prior to loading, the Estimated Date/Time of Loading (EDTL) must be indicated on the cargo transmission. Refer to Appendix A of this memorandum for the pre-arrival timeframes.\n30. For consolidated shipments, the Supplementary Data Required Indicator must be used to indicate that supplementary/house bill data are forthcoming.\n31. A complete list of the information that a marine carrier must include in the primary cargo transmission can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nSub-Location Codes\n32. Sub-location codes are data elements that carriers and freight forwarders must include on all cargo control documents for import and in-transit shipments.\n33. The sub-location code is a four-digit identification number that identifies the location of goods, (i.e. sufferance warehouse) where the goods are destined.\n34. In some instances, goods arriving in Canada, are not destined to a sufferance warehouse. In these instances, a specific sub-location code cannot be provided by the carrier, and a generic (9000) code is permissible to be used instead. For a list of sub-location codes, visit the CBSA external website .\n35. Goods arriving in bulk in the marine mode, which are offloaded in an area where a suitable sufferance warehouse does not exist to store those types of goods, must be released prior to their offload from the vessel and the port must be a designated commercial vessel (C/VESS) port of entry .\nNote:\n- If the First Port of Arrival (FPOA) is the same to the port of destination for the cargo, the Conveyance Arrival Certification Message (CACM) will arrive all cargo reports transmitted for that conveyance.\n- If the FPOA is different from the port of destination for the cargo (in bond) and there is a suitable warehouse/terminal that has a CBSA-issued sub-location where the goods are destined, the use of a generic 9000 is not permitted. In this case, the cargo must indicate the CBSA issued sub-location code of where the goods are destined. The sufferance warehouse must then submit the Warehouse Arrival Certification Message (WACM) to the CBSA to electronically arrive the goods.\n- If the FPOA is different from the port of destination for the cargo (in bond) and the goods qualify for the use of the generic 9000 sub-location code (as per rules above), the carrier must request CBSA to manually arrive the cargo in the system. The request must be made within the local CBSA office business hours. Please note that the importer and/or their broker may alternatively seek to release the goods at FPOA, and thus avoid the need for manual CBSA intervention inland.\n36. Goods transiting through Canada (except those on form A8B), carriers may use the 9000 generic sub-location code on their cargo documents when the movement type is displayed as “in-transit”, and the goods are not destined to a sufferance warehouse prior to leaving Canada. The carrier must display the generic version of the sub-location code corresponding with the port of export. The liability for the goods must remain with the same cargo carrier as the goods move into and out of Canada.\nSupplementary Cargo and House Bill Data\n37. When the primary cargo is consolidated, the supplementary data indicator on the marine primary cargo must be set to “yes” to allow for supplementary and/or house bill data, transmitted by the freight forwarder, to link to the marine primary cargo report. For further information concerning freight forwarder requirements, refer to Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements .\nEmpty Cargo Container Data\n38. Marine empty cargo container data must be transmitted to the CBSA by the carrier, or by a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in Appendix A of this memorandum.\n39. Marine empty cargo container transmission(s) are mandatory for all non-exempt import, in-transit, or FROB containers.\n40. For a complete list of the information that a marine carrier must include in the marine empty cargo container transmission and information regarding empty cargo containers in international shuttle service, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCompany Seals Applied Prior to Arrival at FPOA\n41. If a container, equipment, or part thereof that contains in bond goods is sealed with a company seal, the seal number must be noted correctly on the pre-load/pre-arrival cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\nConveyance Data\n42. The conveyance operating carrier (COC) or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the prescribed timeframes, as specified in the Reporting of Imported Goods Regulations and as outlined in Appendix A.\n43. There are some exemptions to this requirement and these are listed in the exemptions section of this memorandum, starting at paragraph 94.\n44. Only one conveyance report transmission is to be submitted per vessel, voyage/trip. In the case of consortium arrangements, the COC or a service provider authorized by that carrier is responsible for providing electronic conveyance data for the vessel.\n45. The Estimated Date and Time of Arrival (EDTA) data element must be kept accurate to within eight hours. If the EDTA is expected to differ by more than eight hours, a change must be sent electronically with an updated EDTA. An updated EDTA is also required if the vessel is expected to arrive on a new calendar day, regardless of whether it is within eight (8) hour timeframe.\n46. If due to port congestion, a vessel must wait in anchorage within Canadian waters for a spot at the dock, the EDTA does not have to be updated.\n47. Cargo can be discharged upon arrival, prior to the EDTA, as long as it meets all the following criteria:\n- (a) Within the eight (8) hour timeframe;\n- (b) The Conveyance Arrival Certification Message (CACM) has been successfully transmitted;\n- (c) The CBSA system has updated the status of the conveyance and related cargo; and,\n- (d) The CBSA acknowledges the report of the conveyance and cargo with a Section 12(1) report message to the originator of the CACM.\n48. The cargo cannot be discharged if a “Do not unload” message has been issued by the CBSA.\n49. A complete list of the information that must be included in the conveyance data can be found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nConveyance Arrival Certification Message (CACM)\n50. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA. An arrival in the marine mode is defined as when the marine vessel lands at a CBSA office following arrival in Canada. The marine vessel will meet the definition of “landing” when it first comes to rest in Canada; whether at anchor, at dock or berthed alongside at the nearest CBSA office designated for that purpose.\n51. The CACM is required in addition to the cargo and conveyance data previously transmitted according to the prescribed timeframes, as described in the Reporting of Imported Goods Regulations .\n52. Conveyances exempt from transmitting ACI data to the CBSA are, therefore, exempt from transmitting the CACM. Exempt conveyances must be reported to the CBSA at the FPOA, under section 12(1) of the Customs Act . However, if a marine carrier choses to voluntarily transmit an electronic ACI conveyance report (Electronic A6) for a vessel with an ACI exemption, the CACM must be transmitted in order for the arrival status in the CBSA system to be finalized. For report on arrival requirements under section 12(1) of the Customs Act , including exempt conveyance, refer to the Vessel Clearance Requirements – General section of this memorandum.\n53. The COC, or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n54. The CACM must be transmitted and received within a two (2) hour window, allowing marine carriers to transmit their arrival request up to two hours in advance of their actual arrival at a Canadian port. This two-hour window is conditional on the vessel being in Canadian waters at the time the arrival request is submitted to the CBSA. Furthermore, the actual time of arrival transmitted on the CACM must be the actual time the message is transmitted. Should a vessel anchor at a significant distance from a CBSA office outside the two (2) hour window, it would not be considered “arrived” and the CACM would not be required.\nExamples:\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock more than 2 hours away from the vessels FPOA. The CACM is not required to be transmitted until such time the vessel is within a two-hour window of their actual arrival at the FPOA.\nIf due to port congestion, a vessel must wait in anchorage for a spot at the dock within a two-hour window of their actual arrival at the FPOA, the CACM should be transmitted.\n55. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) “Reported Notice” to the originator of the arrival message. This notice indicates that the carrier (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release)/referral notification messages accordingly.\n56. All section 12(1) “Reported Notices” sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n57. For a complete list of the information that must be included in the CACM, refer to Advance Commercial Information (ACI)/eManifest Non-highway Conveyance Arrival Certification Message Implementation Guide (found in Chapter 3: Advance Commercial Information (ACI)/eManifest Rail (ECCRD). For a copy of this guide, contact the TCCU at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th floor, Tower B Ottawa ON K1A 0L8 Telephone: 1-888-957-7224 Option 1 for EDI transactions Option 2 for technical Portal assistance (calls within Canada and the United States) Email: tccu-ustcc@cbsa-asfc.gc.ca\nMarine Bay Plan (Vessel Stow Plan)\n58. The marine bay plan is a standard marine transportation document that assigns a numbered position to all cargo bays on the vessel and details the exact location of each container being transported on board the vessel. It is used by persons in the marine transportation industry to identify all the containers and their location on a vessel. Information about each container and its specific location is electronically logged as the vessel is loaded and unloaded at a port, ultimately resulting in a “blueprint” of the cargo and other stowage locations.\n59. Marine carriers are required to provide the vessel bay or stow plan to the CBSA electronically within 48 hours after the vessel leaves the last foreign port before its estimated arrival at a port of arrival in Canada. Cargo information provided by the carrier for cargo expected to be transported to Canada before the goods are loaded onto the vessel will be compared to bay plan data provided after the containers are loaded aboard the vessel.\n60. For more information on Marine Bay Plan, refer to Chapter 6: Advance Commercial Information (ACI) Bay Plan (ECCRD).\nNotification and Error Messages\n61. All pre-load/pre-arrival data received will be validated and processed through the CBSA systems, and the CBSA will transmit response messages back to the sender. Notices are sent to the sender via the same route as the incoming transmission.\n62. There are two types of response messages clients can expect to receive from the CBSA systems when submitting pre-load/pre-arrival transmissions by electronic means:\n- (a) Positive Responses;\n- (b) Error Responses.\n63. Positive responses are issued in the form of “Acknowledgements”. Acknowledgements are generated when the EDI transmission has successfully passed all syntactical, conformance and validation edits.\n64. Error responses are issued in the form of “Reject notices”. An error code will be transmitted to the sender indicating the nature of the error. Carriers must make changes to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in accepted status by the CBSA system.\n65. For a complete description of all notifications, error messages and codes and their application, as well as Request for Information (RFI) notices, refer to the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nManifest Forward\n66. For consolidated shipments, freight forwarders are able to nominate their primary carrier as a secondary notify party, enabling the carrier to view house bill data.\n67. For more information on Manifest Forward, refer to Chapter 11: Advance Commercial Information (ACI) eManifest Notices (ECCRD).\nRisk Assessment Notices\n68. Risk assessment notices may be issued when the CBSA requires the client to provide more information regarding the cargo or, to provide the client with specific instructions regarding the loading/unloading of the cargo.\n69. Similar to reject notices (or error codes), risk assessment notices (such as ‘Do not load’ notices) will include a coded field identifying the reason the notice was issued and the specific data element requiring clarification or further explanation. In addition, risk assessment notices may also include a free text remarks field providing external clients with additional information concerning the coded field or instructions.\n70. The CBSA systems will send “Do not load”, “Hold”, “Do not unload” and/or “Cancellation” coded messages back to the sender and other relevant parties. The message is sent out to the party(ies) via the same electronic means as the incoming transmission. These messages will reference the CCN, SRN and/or container numbers, where applicable.\n71. In cases where the cargo is loaded off-shore (non-U.S.), the CBSA has up until the EDTL to review the submitted primary cargo data and applicable house bill or supplementary cargo transmission(s). If the carrier does not receive a risk assessment notice (coded message), the cargo may be loaded at or after the EDTL.\n72. If a risk assessment notice is received prior to the EDTL, the goods may not be authorized to be loaded on the vessel. The carrier must retransmit the primary cargo data with the required information and may not load the cargo until they have received an electronic cancellation coded message from the CBSA indicating that the risk assessment notice has been removed.\n73. At any point while a vessel is traveling to Canada, a risk assessment notice (coded message) may be issued. This means that the cargo cannot be removed from the dock at the port of unloading until an electronic cancellation coded message indicating that the risk assessment notice has been removed by the CBSA.\n74. As long as the cargo transmission has not been released/acquitted, the information requested by the CBSA in the ‘Hold’ message must be sent electronically. The CBSA will not accept faxes from brokers, carriers, freight forwarders or their agents.\n75. If there is a “Hold” on a cargo that has been released/acquitted, the “Hold” supersedes the release/acquittal and the cargo cannot be removed from the dock until the “Hold” is removed by the CBSA. Because the cargo has been released/acquitted, the CBSA system will not accept electronic changes. Only a form BSF673, House Bill, Cargo and Conveyance Manual Correction Request Form – Post Arrival – All Modes including the changes will be accepted and must be presented in duplicate at the local CBSA commercial office.\n76. A “Hold” message may be issued subsequent to the lading of the cargo on the vessel in the foreign port where:\n- (a) the CBSA requires information pertaining to the cargo such as delivery address or notify party. In this case, the carrier re-transmits the required data to the CBSA using the EDI change function.\n- (b) the CBSA may require an examination of the cargo upon arrival.\n- (c) In cases (a) and (b), the cargo may be unloaded from the vessel in Canada but is not authorized to move until permission is granted by the CBSA in the form of a “Hold Cancellation” message.\n77. If the importer/broker has already sent in a release/acquittal of the cargo which switches the status of the cargo to “Acquitted” when the vessel arrives and the CACM is transmitted, the cargo will not be released for delivery if there is still a “Hold” on the cargo in the system. Once the issue for which the ‘Hold’ was applied is resolved and the “Hold” is cancelled in the CBSA system, then the cargo will be released and can be removed from the dock.\n78. Carriers may unload their cargo before the EDTA, once the vessel clearance has been provided by the CBSA. The cargo must remain on the dock until the EDTA, for possible examination, as a ‘Hold’ message may still be issued up until the EDTA or for as long as the goods remain within the terminal’s control.\n79. It is the carrier’s responsibility to check their system for coded messages.\n80. Calls relating to “Hold”, “Do Not Load”, “Do Not Unload” notices should be made to the National Targeting Centre (NTC) at:\nTelephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers: 1-613-941-0004 (24 hours a day, 7 days a week) Email: nrac-aci@cbsa-asfc.gc.ca (marine only)\n81. For a complete description of all notifications, error messages and codes and their application, as well as risk assessment notices, refer to the “Client resources” tab of the Electronic Commerce section or Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD).\nCorrections to Cargo and/or Conveyance Data\n82. Changes to cargo and/or conveyance data shall be made as soon as they are known. Add/Change/Delete (Cancel) 83. An “Add” is used for the first submission (original) of any data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations . 84. A “Change” involves the pre-load/pre-arrival re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately. 85. However, if a CCN, SRN on a cargo transmission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo, conveyance, or supplementary report, and then transmit an “Add” for the new report with the new CCN, SRN or CRN. A change request will not be accepted in these cases. 86. A “Delete” (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the “key” data (i.e. CCN or CRN and whether the record is a cargo or conveyance) must be identical. 87. Deletions may be made at any time up until the data is electronically arrived at the port of report. Note: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 30 days. 88. Prior to loading, electronic changes will restart the 24 hour clock. A new EDTL must be transmitted to reflect the new time of loading. The CBSA will then have 24 hours to review the new information. 89. If additional information is required by the CBSA for risk assessment purposes while a container is on a “Do not load” or on a “Hold” status, the carrier and/or freight forwarder will be required to make changes. If a change/amendment is submitted in response to a “Do not load” notice, loading can proceed once a cancellation notice is received. 90. For conveyance transmissions, electronic cancellations will be accepted at any time as long as there are no related cargo transmissions on file. If a vessel is no longer coming to Canada, the electronic conveyance transmission must be deleted. ACI Exemptions 91. This section will cover circumstances in which pre-load/pre-arrival cargo and/or conveyance data is not required under Section 12.1 of the Customs Act . 92. Should clients choose to transmit data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in Appendix A of this memorandum. A complete list of the information that a carrier must include in the conveyance and cargo transmission(s) are found in Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). 93. Clients voluntarily transmitting conveyance data for empty vessels must transmit the conveyance report in the same timeframe as if goods may be reported on the vessel. Note: The CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information, as identified in paragraph 8 in this memorandum. This will include information that may be transmitted, should clients choose to do so, for commercial goods and conveyances that otherwise fall under exemptions/exceptions. Exemptions from Cargo and Conveyance Data Sets 94. The following are exemptions from cargo and conveyance data sets: (a) CSA Shipments (full load) – for eligible goods that meet the requirements under section 10.2 of the Accounting for Imported Goods and Payment of Duties Regulations ; (b) Canadian and foreign military cargo when on a military leased or owned vessel; (c) Canadian and foreign government cargo when on a government leased or owned vessel; (d) Fish reported on a fishing vessel including the conveyance report for the fishing vessel; (e) Ferries, when not transporting commercial goods for which the ferry conveyance operator has a contract of carriage. Commercial goods for which a highway carrier has the contract of carriage and are being transported by a highway carrier on board a ferry are subject to highway pre-arrival requirements (see Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements ); (f) Foreign scientific, exploratory or research vessels; for policy and procedures regarding foreign scientific or exploratory expeditions visit Memorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada . (g) Ancillary equipment – all vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo; (h) Mail (Canada Post, United States mail, international) – Full load only; (i) Hand-carried commercial goods; (j) In-ballast/empty vessels; (k) Dunnage – Packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling. Exemptions from Cargo Data – Only Conveyance Data Required 95. The following is exempted from the cargo data - only conveyance data is required. (a) Mail (Canada Post, United States Mail, Diplomatic Mail, International) – as part of a mixed load. 96. All of the above exemptions, with the exception of fish reported on a fishing vessel, must be reported at the arrival of the vessel to the local CBSA office, by presentation of a completed form A6, General Declaration and form A6A, Freight/Cargo Manifest . 97. Vessels arriving in-ballast (empty) for which ACI and a CACM has not been transmitted, must report upon arrival of the vessel, to the local CBSA office, by presentation of a completed form A6, General Declaration . 98. Carriers coming to Canada in-ballast have the option of transmitting their ACI electronically to the CBSA. If a carrier chooses this option, they must also report electronically by sending a CACM. To take advantage of the electronic process, a carrier must have a valid carrier code. In this scenario, the carrier must also use their own carrier code at time of export. 99. At this time, vessels coming to Canada in-ballast that do not have a CBSA issued carrier code, are allowed to use a 9ITN generic carrier code when reporting. In-ballast carriers who do have their own carrier code must use their own code at time of report. The 9ITN cannot be used. 100. If an exporting carrier does not have their own carrier code and reported into Canada using a 9ITN, they are to use the 9ITN at time of export. If an exporting carrier does have their own carrier code, they must use their own carrier code at time of export. The CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) and the local CBSA commercial office to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 101. Cargo that is to be discharged in Canada must be reported, at the arrival of the vessel, to the local CBSA commercial office by presentation of a completed form A6A, Freight/Cargo Manifest . 102. When copies of bills of lading are filed, a summary list of bill of lading numbers must be attached to the inward form A6A, Freight/Cargo Manifest , and must include a list of all the marks and numbers of cargo containers on board. 103. When one bill of lading covers more than one container load, the number of pieces in each container and the total number of pieces in all containers must be shown on the bill of lading. 104. Under local arrangements, non-duplicating numbers assigned by agents or dock operators may be accepted as the CBSA inward report numbers. When a carrier maintains a computerized cargo system and its reports are numbered within the system, the numbers assigned by the carrier will be accepted as the CBSA inward report numbers. In all other cases, the CBSA will assign the inward report number from a local series beginning at number one (1) on April 1st each year. 105. The CCN for any shipment will consist of the carrier code, inward report number, a hyphen and the bill of lading number, e.g., 9386 1234-L12. For bulk cargo not carried under bills of lading, the complete cargo CCN will consist of the carrier code followed by the inward report number, e.g., 9386 1234. 106. When an ACI exempt shipment is moving overland (in bond under the marine carrier’s CCN), the marine carrier’s BOL (Bill of Lading) must clearly indicate: “This cargo is in bond and carried under form A6A, Freight/Cargo Manifest .”. This will advise the onward carrier that although the cargo is being carried as a domestic movement in their system, the freight must be delivered to the sufferance warehouse at destination and held until the CBSA authorizes its release. 107. All tracing of outstanding cargo control shipments will be directed by the CBSA to the carrier responsible for the overland movement. Unique Shipment Processes 108. The following marine specific processes are not exempt from pre-load/pre-arrival data; however the reporting and/or pre-load/pre-arrival requirements differ in some manner. ACI Transmission and Reporting Requirements for Multiple Canadian Ports of Call 109. Electronic conveyance and cargo transmissions must be transmitted to the FPOA as per the specified timeframes in Appendix A of this memorandum. 110. The conveyance data includes the requirement that all Canadian ports of call must be transmitted. Individual cargo transmissions will reflect the specific Canadian port of destination for that cargo. 111. Foreign or United States registered vessels must provide form A6, General Declaration inward and outward report at each subsequent port of call after the FPOA. The CRN submitted on the paper form A6, General Declaration must match the reference number transmitted on the electronic conveyance report. Example: A foreign vessel calls into the port of Montréal where it discharges cargo, proceeds to Hamilton to discharge cargo, and continues on to Sault Ste. Marie where more cargo is discharged. The marine carrier transmits ACI conveyance report to the FPOA, Montréal. On departure from Montréal, the marine carrier will present a paper form A6, General Declaration outward conveyance report. A paper form A6, General Declaration inward conveyance report will be presented upon arrival in Hamilton. Then, on departure from Hamilton, a paper form A6, General Declaration outward conveyance report will be presented. The same paper process will be repeated at the Port of Sault Ste. Marie, i.e. a paper form A6, General Declaration inward report and a paper form A6, General Declaration outward conveyance report upon departure. 112. There are no requirements for a Canadian vessel to submit form A6, General Declaration at subsequent ports of call. A6 Reporting Requirements for Vessel at Anchor 113. A vessel required to wait at an anchoring point due to port congestion or boarding of surveyors/testers, may do so without providing an A6 General Declaration inward/outward to the CBSA for a period of no longer than forty-five (45) days as long as the vessel is not docking, berthing or conducting any commercial activities at a CBSA port, and that no crew is disembarking while at anchor. In-transit Shipments 114. When cargo arriving in Canada by vessel is unloaded from the conveyance and moves in-transit through Canada and the marine carrier’s contract of carriage ends in a country other than Canada, the in-transit movement type code “23” must be provided. In addition, consignee information must be provided in the consignee name and address fields. 115. When the carrier’s contract of carriage ends in Canada and they are aware that the shipment is in-transit, the CBSA requires that they transmit their cargo as per above, with the in-transit movement type code “23”. However, if the carriers’ system will not accept the code, the words “in-transit” should be provided in the remarks field, along with movement type code 24 (cargo import). 116. The CBSA acknowledges carriers are not always aware that the shipment is in-transit. If this is the case, then the import movement type, code 24, will be accepted on the cargo transmission. The consignee name and address will be provided in the consignee name and address field. A Canadian name and address will also be transmitted in the delivery address field. This may be a sufferance warehouse or rail yard. Freight Remaining on Board (FROB) Cargo 117. For all goods that are FROB in Canada while in-transit to a third country (including the United States) and never intended to be imported into Canada, the responsible carrier must comply with the requirement to provide cargo and conveyance information within the timeframes specified in Appendix A of this memorandum. The FROB movement type code 26 must be provided. 118. For more information on transmission requirements for FROB cargo, refer to Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Canadian Goods Returned 119. The return of goods to Canada after they are taken out of Canada is an importation of those goods. Carriers must electronically transmit pre-load/pre-arrival cargo data to the CBSA within the prescribed timeframes as described in the Reporting of Imported Goods Regulations . Provision of this data satisfies the requirement set out in section 12.1 of the Customs Act . 120. To satisfy the requirements under section 12(1) of the Customs Act . The carrier must also transmit the CACM upon arrival. Consortium and Co-load Agreements 121. For information on the responsibility to provide pre-arrival/pre-load ACI by cargo carriers and Conveyance Operating Carriers (COC) in a business agreement (consortium, code share, interline, brokered load and variations thereof), refer to the Carrier Requirements section of Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . Emergency Stops 122. Emergency stops are defined as stops for medical, weather, mechanical difficulties or security threats. 123. When pre-load/pre-arrival data has been transmitted and these stops exceed 8 hours, carriers will be required to advise the National Targeting Centre (NTC) by telephone with the updated information. Cargo data must be updated electronically as soon as known to reflect the new FPOA and its EDTA. NTC: 1-855-NTC-1CNC ( 1-855-682-1262 within Canada or the United States) or 1-613-941-0004 (Overseas callers, 24 hours a day, 7 days a week). 124. If the emergency stop is less than eight hours, no update to the conveyance transmission is required. Non-emergency Repairs 125. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo. Pre-arrival Diversions/Split Shipments 126. The following procedures are applicable if the carrier is informed, while on route to Canada, that some but not all of the containers on a cargo report are being diverted to another location or will be split from the original CCN, upon arrival in Canada: (a) A change to the original cargo transmission must be transmitted, removing the diverted container(s) and changing the weight, number of units and any other applicable data elements; and (b) A new cargo report must be submitted with a new CCN to identify the containers that have been removed from the original CCN. A notation must be made in the “Special Instructions” field showing the original CCN and indicating that the shipment is either a diversion or split shipment. Unscheduled Diversions 127. For vessels carrying cargo that must arrive at an unscheduled Canadian port due to unforeseen circumstances and are ACI-capable, pre-load/pre-arrival information must be submitted to the CBSA prior to vessels arrival in Canada, at which point the CBSA will conduct appropriate risk assessment. 128. Timeframes for an ACI transmission will be relaxed in the event the vessel is already at sea at the time of the diversion. 129. Carriers are required to include the reason for the diversion in the “Special Instructions” field of the ACI cargo data transmissions. 130. For vessels being operated by carriers who do not have the ability to communicate with the CBSA via EDI, whether due to closure of the carrier’s office/system or lack of a CBSA carrier code, the appropriate documentation [carrier, vessel (PAN and form A6, General Declaration ), crew, cargo (form A6A, Freight/Cargo Manifest ), and container information (ship’s manifest)], is to be scanned and sent via email to the NTC, with a “CC” to the nearest CBSA marine port at which the cargo and conveyance will arrive. The carrier is also required to advise the TCCU support line of the outage. Refer to Appendix C of this memorandum for a list of email addresses. Once the office has been re-opened, the carrier will be required to transmit full ACI cargo reports; keying of conveyance reports would not be required. In the “Special Instructions” field on the cargo report, the carrier is required to note that documentation was presented at time of arrival. 131. If the carrier’s office in one location is closed due to the unforeseen circumstances, but their other office is open, ACI will be transmitted but will be outside of the required timeframes. Timelines (pre-load/due date) will be relaxed and risk assessment will be prioritized. Carriers will be instructed to include the reason for the unforeseen diversion in the “Special Instructions” field of their transmission. 132. No persons or cargo are to be offloaded from the vessel prior to the CBSA risk assessment having been conducted. The CBSA will have one hour to perform risk assessment once they have sent confirmation of receipt of a ship’s manifest submission. Offloading is not to occur until the one hour has elapsed from the CBSA confirmation of receipt of a ship’s manifest submission. If further customs processing is required of the vessel, cargo, or crew the carrier will be notified within that one hour time period. 133. In cases where a carrier had originally transmitted the movement type on the ACI cargo report as FROB but now wants to move the goods in-transit via another mode for furtherance to the intended destination, the carrier is required to transmit a change. However, if the carrier’s system is down due to the unexpected or unforeseen diversions, the carrier is to contact the NTC to do the change. 134. In cases where the ACI cargo report was transmitted and the carrier wishes to off-load the cargo to remain on the dock until it can be exported by another vessel, the carrier is required to contact the NTC for permission to off-load the cargo. Overages/Shortages 135. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods must be followed. An overage occurs only where pre-load/pre-arrival data was transmitted and the quantity of goods initially reported upon arrival at FPOA, is found, by the carrier/freight forwarder to exceed the quantity of goods reported to the CBSA pre-load/pre-arrival and upon arrival. If no data was transmitted pre-load/pre-arrival and no report occurred, and the goods are discovered post arrival, this constitutes non-report, not an overage, and may be subject to penalty action. Tugs and Barges 136. Pre-load/pre-arrival data requirements pertaining to tugs and barges are to be transmitted within the timeframes outlined in Appendix A of this memorandum. 137. Tugs and barges are both considered conveyances and pre-load/pre-arrival ACI must be submitted for each tug and/or barge. 138. The same voyage/trip number must be transmitted in the applicable fields on all transmissions associated with all tugs, barges and cargo that are involved in the following scenarios. 139. An in ballast (empty) tug, or, a tug pulling one or more barges without cargo: If there is no cargo on any of the barges being pulled by the tug, there is no ACI requirement for pre-load/pre-arrival cargo and conveyance. The reporting would be done on a form A6, General Declaration . In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice should also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . 140. A tug pulling one or more barges with cargo: Cargo data must be transmitted for the cargo on each barge, referencing the corresponding CRN. Conveyance data would be transmitted electronically for the tug. Conveyance data would also be transmitted for each barge. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of crew is to be transmitted on the tug conveyance report. A zero is to be transmitted in the number of crew field for the conveyance transmission for each barge. 141. A tug pulling a mix of barges with cargo, and barges without cargo: Cargo transmissions must be transmitted electronically for the cargo on each barge, referencing the corresponding CRN. No cargo transmissions are required for the empty barge(s). A conveyance transmission is to be transmitted electronically for all of the barges and for the tug. The voyage/trip number for the tug, the barge(s) and the cargo must be the same. The number of the crew must be indicated on the tug conveyance report. A zero is to be transmitted in the number crew field for the conveyance transmission for each barge, unless there are crew onboard the barge, then number of crew onboard each barge must be transmitted on the tug conveyance report. 142. Self-propelled barges: an electronic cargo report must be transmitted for the cargo on each barge, referencing the corresponding CRN. A conveyance transmission must be transmitted electronically for each barge. If there is more than one barge the same voyage/trip number must be shown on all of the cargo and conveyance transmissions. If there is more than one barge for this scenario, the number of crew must only be transmitted on one of the barge conveyance transmissions; a zero will be submitted in that field on the other conveyance transmission(s). 143. A tug carrying cargo and towing empty barges: cargo transmissions must be submitted for the cargo, referencing the CRN of the tug. A conveyance transmission must be transmitted electronically to represent the tug. 144. An in ballast (empty) tug that is not pulling barges: There is no requirement for electronic pre-load/pre-arrival cargo and conveyance transmission. A form A6, General Declaration must be completed and submitted to the CBSA upon arrival. In addition, the CBSA form BSF732, National Targeting Centre – Pre-arrival Notice may also be submitted to the National Targeting Centre (NTC) to assist in expedited clearance by email: cbsa-asfc-pans-apa@cbsa-asfc.gc.ca . Foreign Military Vessels Carrying Solely Military Cargo on Board 145. Foreign military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 146. Foreign military vessels, including ships of war, military transports, military supply ships, and military support vessels which are owned or controlled by the government of any country are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . 147. Where visiting forces are stationed in Canada, their goods may be imported without payment of duties and taxes under the provisions of tariff item 9827.00.00. Foreign Government Vessels 148. All non-military foreign government vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6, General Declaration and A6A, Freight/Cargo Manifest upon the arrival of the vessel to the local CBSA office. Canadian Military Vessels Carrying Solely Military Cargo on Board 149. Canadian military vessels are exempt from the requirement for ACI cargo and conveyance transmissions. The masters of these vessels must file a form A6A, Freight/Cargo Manifest and are authorized to make verbal conveyance reports at the FPOA for inward or outward movements. 150. Canadian military vessels that are proceeding outside Canada and military service ships that are required to report under section 95 of the Customs Act (outward report) and that are proceeding outside Canada are entitled to ships’ stores as per the Schedule to the Ships’ Stores Regulations . The term “proceed outside Canada” means to advance beyond: (a) the land mass of Canada; (b) the internal waters; or (c) the territorial sea of Canada. 151. The master of a Canadian warship or service ship must advise the local CBSA office on the 31st day the vessel has been in a Canadian port that the vessel will be remaining in port. An inventory is then to be completed by the CBSA of all ships’ stores aboard the vessel. Following the completion of the inventory, the sale on board of these goods will no longer be permitted, the designation of these materials as “Ships Stores” as per the Schedule to the Ships’ Stores Regulations will be lost, thus allowing the purchase of similar goods in the local economy by crew members. 152. Declarations as returning residents are required from members of the crew upon their arrival from foreign ports or high seas maneuvers of a duration of more than 48 hours. Crew members are entitled to the personal exemptions provided under 98.04 of the Customs Tariff . Canadian Government Vessels 153. Canadian government vessels are defined as those vessels owned, leased, or operated by the federal or provincial governments of Canada. Canadian Coast Guard vessels, as well as Fisheries and Oceans Canada and Hydrographic Services vessels, are included in this category. Military vessels are not included in this group. 154. Masters of these vessels, must present a completed form A6, General Declaration in the following circumstances: (a) when arriving from a foreign port; (b) when departing from a foreign port; or (c) when taking aboard in bond stores. 155. Government vessels must meet safety inspection and certificate of competency requirements under the Canada Shipping Act . 156. Canadian Coast Guard ships that are proceeding on a voyage to the Arctic are entitled to ships’ stores as per the Schedule of the Ships’ Stores Regulations . Canadian-registered vessels that are operated by the Government of Canada to obtain scientific data on the high seas, including weather, research, and fisheries patrol ships, are also entitled to ships’ stores. 157. Personal declarations are required from crew when returning from a foreign port. Crew members are entitled to personal exemptions under heading 98.04.of the Customs Tariff . Fishing Vessels 158. The CBSA cooperates with the Department of Fisheries and Oceans Canada in the administration of programs under the Coastal Fisheries Protection Act . Under these programs, fishing vessels from prescribed participating states, referred to as “licensed foreign fishing vessels” are permitted entry into Canadian fishing waters to acquire Canadian fish and fish products. The CBSA’s role under these programs is to facilitate the inward and outward movements of licensed foreign fishing vessels while satisfying all requirements of the Customs Act and the legislation of Other Governmental Departments (OGDs). 159. Licensed foreign fishing vessels must report inward at the nearest CBSA office, as per inward report instructions, prior to commencing their fishing operation under license with Fisheries and Oceans Canada. A vessel operating outside the territorial sea, and proceeding outside Canada is entitled to ships stores as a fishing ship reported and proceeding outside Canada. For additional information, refer to Ships’ Stores Regulations . Licensed foreign fishing vessels operating within the territorial sea are not entitled to ships stores. 160. Licensed foreign fishing vessels operating without bonded stores will be granted a seasonal clearance after initial inward report. This clearance will be valid for the duration of the season and will relieve vessels from the requirement to enter only at ports having CBSA services. 161. Licensed foreign fishing vessels operating with bonded stores will have their stores sealed while in port or when operating within the territorial sea. Crew members will be permitted the alcohol and tobacco allowances permitted to all visitors, as outlined in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyance by Non-residents . Licensed foreign fishing vessels leaving Canada with bonded stores must enter a port having CBSA service upon their return. 162. Licensed foreign fishing vessels landing fish and fish products in Canada must file a form A6A, Freight/Cargo Manifest with the CBSA. 163. The CBSA must be advised whenever a change in the crew on board licensed foreign fishing vessels occurs. The master of the vessel is responsible for ensuring that the CBSA receives a report of all crew members offloaded for medical treatment or crew rest. 164. Licensed Fisheries program vessels without a seasonal clearance must file an outward report to the CBSA on form A6, General Declaration , on each occasion the vessel leaves the territorial sea. For more information on outward reports and cargo export, refer to Memorandum D3-1-8, Cargo – Export Movements . 165. Licensed Fisheries program vessels are not considered to be in the coasting trade unless they engage in the practice of moving goods between two points in Canada. In that case, procedures outlined in Memorandum D3-5-7, Temporary Importation of Vessels , must be followed. The movement of fish or fish products from a Fisheries program vessel to another within the territorial sea is not considered to be coasting when the receiving vessel is moving the cargo outside of Canada for export. 166. The Department of Fisheries and Oceans Canada has identified several transshipment points within the territorial sea where Fisheries program vessels can meet, with the prior approval of the nearest CBSA office, for transfer of crew, supplies, or fish and fish products. The transfer of fuel between fisheries program vessels within the territorial sea is prohibited due to environmental concerns. 167. Spare parts and fuel to be consumed in Canada are subject to the provisions of the Customs Tariff and the Excise Tax Act . 168. Licensed Fisheries program vessels entering Canada from a foreign port for the purpose of going to a transshipment point must satisfy requirements outlined in paragraph 165. Ferries 169. Ferries operating internationally must file with the CBSA one inward and one outward report on form A6, General Declaration , at the close of each day’s operations. For more information on outward report, refer to Memorandum D3-1-8, Cargo – Export Movements . Each report must specify the number of trips made during the day and the total number of passengers carried. An itemized record of tourist automobiles, trucks, etc., is not required but the total number of vehicles in each class must be shown for each trip. 170. Passenger ferries without commercial goods are exempt from ACI. 171. Ferries are required to transmit pre-arrival cargo and conveyance information as well as a CACM when transporting commercial and personal goods for which the ferry conveyance operator has a contract of carriage. 172. Commercial cargo placed onboard a ferry, where the ferry operator maintains the contract of carriage to move those goods, is subject to Marine ACI reporting requirements and timeframes. 173. Highway ACI reporting requirements and timeframes apply if a commercial highway conveyance is placed onboard a ferry and the highway carrier maintains the contract of carriage. Refer to the Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements for additional information. 174. Passengers and their goods embarking onto or disembarking from a ferry are subject to normal reporting requirements. For more information on the normal reporting requirements, refer to D2 Memoranda series, International Travel . 175. Railway car ferries operating internationally may report inward on form A1 in lieu of the form A6 – General Declaration when the goods carried in each car are reported on separate cargo control documents. For more information on Rail reporting, refer to Memoranda D3-6-6, Rail Pre-arrival and Reporting Requirements . Yachts (Pleasure Craft) 176. Yachts are determined to be commercial or non-commercial (private), depending on the purpose of the vessel’s entry to Canada. 177. A yacht is determined to be a commercial vessel if any of the passengers have paid for passage or if the vessel is: (a) transporting commercial goods, (b) transporting goods for hire, (c) conducting promotional business in Canada, and (d) coming to Canada to pick up passengers who have paid for passage or to pick up cargo. 178. Commercial vessels are not permitted to report to the CBSA through the Telephone Reporting Centre (TRC). These vessels must report to the CBSA according to the procedures contained in this Memorandum, which includes direct report to a Port of Entry on a form A6, General Declaration , provision of the crew list, ships stores and all other documentation required under the Customs Act and the Immigration and Refugee Protection Act . 179. The yacht is determined to be non-commercial (private), if the purpose of the trip is for pleasure or leisure only. Yachts owned by private citizens or corporations are considered non-commercial if: (a) no person on board has paid for passage; (b) the vessel is not transporting commercial goods or goods for remuneration; and, (c) the corporation is not conducting promotional activities on board the vessel while in Canada. 180. The reporting requirements for these non-commercial (private) yachts depend on the number of passengers on board including the crew. Yachts that are carrying 29 persons or fewer, including the crew, are permitted to report to the CBSA through the TRC, refer to Memorandum D2-5-12, Telephone Reporting for General Aviation and Private Boats . Yachts that are carrying more than 29 persons, including the crew, must report to the CBSA directly at the Port of Entry. Other Unique Shipping Processes 181. Other unique shipment processes are referenced in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods . They are as follows: Transmitting Accurate Data; Goods Found Astray (Misrouted Goods); Non-resident Importer; Transporting “to order” Shipments; Moving Company and Personal Effects; Entered to Arrive and Value Included Shipments; Ship's Stores; Duty Free Shops (Goods Imported by Duty Free Shops); Carnet and other temporary imports; Unscheduled Emergency Diversion – Goods moving within Canada. Tariff Treatment of Vessels in International Service 182. For the purposes of this memorandum, a Canadian vessel is defined as a vessel engaged in international commercial transportation which is registered in Canada, and (a) was built in Canada; or (b) all duties have been paid; or (c) has been deemed to be duty paid under the terms of some other Act. Note: Any vessel that is not a “Canadian vessel” as defined above is deemed to be a foreign vessel for CBSA purposes and, if in international service, should be classified under tariff item No. 9801.10.10. 183. Canadian vessels engaged in international commercial service are not admissible under tariff item No. 9801.10.10. Rather they are to be classified under either tariff item No. 9813.00.00 or No. 9814.00.00, if applicable. Where Canadian vessels arriving in Canada do not qualify for importation under either of these tariff items, they shall be classified under the appropriate tariff item in Chapter 89 of the Customs Tariff . 184. Where Canadian vessels are returning to Canadian waters and repairs and modifications were done during the course of the vessel’s operations abroad, customs duties may be reduced or removed as provided under the Vessel Duties Reduction or Removal Regulations . All such repairs or enhancements shall be reported to the CBSA and duly accounted for upon the vessel’s first return to Canada, even if the vessel is continuing in international service. 185. A foreign vessel must either be formally accounted at the CBSA or exported from Canada within 30 days of importation. 186. Foreign vessels operating in international commercial service that are unable to depart from Canada due to ice conditions will not be considered as imported. They should be documented in an appropriate manner and allowed to leave at the earliest opportunity. 187. Any vessel classified under tariff item No. 9801.10.00 and subsequently diverted to a dutiable use in Canada, is considered as having been diverted from the use originally intended and the importer will be held liable for payment of full duty under the appropriate tariff item in Chapter 89 of the Customs Tariff . Vessel’s Clearance Requirements – General 188. All vessels engaged in international commercial service arriving in Canada must present without delay to the nearest CBSA office specifically designated for the clearance of vessels, type of cargo, and method of carriage (i.e. containers, bulk, break-bulk), with the required equipment and services available to process the conveyance, container, and cargo. For a list of marine commercial offices and the types of vessels and cargo that may be reported at each, refer to CBSA external website . The complete inward report package includes: form E1, Ships Stores Declaration ; Crew List (FAL form 5) and Passenger List (FAL form 6) , if applicable; the form BSF552, Crew's Effects Declaration . The package must be presented to the local CBSA office, and must be stamped by the CBSA and sent back to the originator, prior to any persons being allowed to disembark or embark the vessel, or any cargo being discharged. Note: Containerized cargo in-transit through, or originating from the United States are exempt from radiation screening requirements. 189. For vessels exempted from ACI, the completed form A6, General Declaration must be submitted to the CBSA. 190. All copies of the form A6, General Declaration will be date-stamped and signed by the CBSA. The presence of the CBSA signature and date-stamp signifies acceptance of the inward report and is not to be considered a validation of all information of the form. A copy must be kept by the carrier as a proof of report. 191. Cargo may only be discharged with the CBSA permission as signified by the presence of the CBSA signature and date-stamp on the form A6, General Declaration . 192. After the form A6, General Declaration is numbered (when required), date-stamped and signed by the CBSA, copies will be distributed as follows: (a) one copy with attachments retained by the CBSA; (b) one copy with attachments to Statistics Canada; and, (c) one copy faxed back to the vessel or to the agent for presentation to the harbour master. 193. To ensure a smoother vessel clearance in international commercial service, in addition to the requirements listed in paragraphs 188 to 192, carriers may provide a completed form BSF732, National Targeting Centre - Pre-arrival Notice to the NTC via email, either by the ship’s agent or master. Providing this information does not constitute vessel clearance. 194. It is the master’s responsibility to ensure that no goods are discharged from the vessel, that no one other than a Canadian Private Sector Domestic Employee, medical officer of health, or an officer acting in an official capacity is allowed to board the vessel, and that no one is allowed to leave the vessel, until such time as CBSA requirements have been completed. 195. With the prior consent of the CBSA, officers from OGDs, supercargoes, or ships agents may accompany the CBSA on board to complete official or company business, provided there is no interference with CBSA procedures which are to take precedence over any other transactions. 196. If a vessel that arrives from a foreign port requires anchoring in the harbour or stream, due to exceptional circumstances, the CBSA may proceed aboard to accept the ships stores list, crew declaration, and seal ships stores only if all health and safety requirements are met, and local management deems that it is safe to do so. Masters or agents are to be advised that the boarding of the vessel for this purpose is simply a preliminary function carried out to enable the vessel to proceed with local port routine without undue delay, and is not to be considered a substitute for formal reporting or CBSA clearance procedures. When practicable, the formal inward report may be taken at this time; should the vessel arrive after hours, the ship’s master or agent may present the inward report the following day. 197. Vessels moving through locks in a canal system will not be boarded upon or disembarked from by the CBSA unless fully stopped, anchored and secured to the canal wall. Under no circumstances will an officer board such a vessel other than by way of a properly secured gangplank. Similarly, vessels in stream will not be boarded upon or disembarked from unless stopped and anchored. 198. Use of water taxis for channel clearances is at the vessel operator’s expense. The CBSA will only pay for such taxis where the vessel is being boarded exclusively for official CBSA purposes. 199. All carriers must report any illnesses/health issues related to communicable disease on board to the Public Health Agency of Canada (PHAC) quarantine officer for assessment as soon as possible prior to arrival at a Canadian port. In addition to providing this information to the CBSA National Targeting Centre, carriers will notify PHAC by emailing phac.cns-snc.aspc@canada.ca . Should a carrier need to reach a quarantine officer urgently, they may call 1-833-615-2384. PHAC should be notified only if there are concerns with respect to a communicable disease illness. For more information, refer to the Quarantine Act . 200. In the event that the CBSA is advised of a death or serious injury on board a vessel arriving in Canada, the CBSA will promptly advise the appropriate police and health authorities, will authorize their embarkation on board the vessel at the earliest possible moment and will endeavour to assist them in carrying out an investigation of the incident and assist them in removing any injured or deceased persons. However, the CBSA will remain responsible for maintaining control over the situation and ensuring that the CBSA requirements are completed even if delayed. 201. On occasion, the CBSA will board the vessel to ensure that it is in compliance with the registration, safety compliance, and crew certification provisions of the Canada Shipping Act . This will include verifying that the following documents are present and valid: (a) Certificate of Registry; (b) Passenger Ship Safety Certificate; (c) Cargo Ship Safety Certificate (500 tons or more); (d) Cargo Ship Safety Equipment Certificate; (e) Cargo Ship Safety Radiotelegraphy Certificate or Cargo Ship Safety Radiotelephony Certificate (under 1600 tons); (f) Ship Sanitation Certificate; (g) Load Line Certificate; (h) Officers’ Certificates of Competency; and/or, (i) Certificate of Insurance or other financial security. 202. Where it is determined that a certificate is not present, is invalid, or is likely to expire prior to the anticipated departure date, the captain will be informed of this fact as well as the nearest ships safety office. Appropriate operational steps will be taken to ensure that the vessel is not granted an outward clearance until such time as a valid certificate is presented. 203. In instances where animals on board the vessel will be going ashore, they must first be reported to the CBSA. The CBSA will in turn notify the Canadian Food Inspection Agency (CFIA), National Animal Health Program. Permission to disembark the animals will be granted only once authorization to do so is received from CFIA and once all necessary animal health permits are presented and validated. Seaway Traffic 204. Under normal circumstances, vessels destined for ports west of Montréal, will not be boarded and sealed at Montréal unless goods or persons are to be taken on board or discharged in Montréal, or the vessel is in port for more than 48 hours. 205. For vessels reporting ACI, Montréal will be considered as the FPOA and the electronic conveyance reports must be transmitted to this port, unless the vessel stopped somewhere else in Canada first. 206. For vessels exempt from ACI, Montréal will be considered as the FPOA and the completed form A6, General Declaration must be submitted to the CBSA. 207. Immigration forms will be submitted to the FPOA and passengers will be examined at that point. 208. CFIA, National animal health program requirements will be observed at Montréal. 209. Passenger baggage will be examined at the FPOA. 210. The CBSA, reserves the right to have any vessel at anchor boarded and undergo complete customs formalities, including searching crew effects and the vessel, crew interrogations and documentation examination as deemed relevant to the presiding officer in accordance with the Customs Act and Regulations. Vessels Arriving at Non-CBSA Ports 211. A carrier engaged in international commercial transportation with cargo for discharge at a place where a CBSA office is not located, must first transmit ACI reports to a CBSA office and then report inward, in accordance with the provisions of the Customs Act and Reporting of Imported Goods Regulations . Accounting documents must be presented at the nearest CBSA office for the goods on board, and at the discretion of the chief of operations of the local CBSA office, the CBSA will be in attendance to observe the discharge of the cargo. 212. The CBSA may grant permission for vessels to discharge or load cargo at non-CBSA ports subject to the provisions of the Special Services Regulations (refer to Memorandum D1-2-1, Special Services ). 213. If the vessel has additional cargo for delivery at another CBSA seaport, accounting documents for this additional cargo must be presented at the CBSA office where the goods are to be unloaded. 214. Where a vessel in-ballast (empty) properly reports inward at a CBSA office on route to the non-CBSA port, the attendance of the CBSA will not be required at the non-CBSA port to affect clearance of the vessel. However, the CBSA may wish to be present to provide clearance at its discretion. 215. Where vessel clearance is to be issued by the next CBSA port of call or directly to a foreign point as the case may be, and where clearance is given at the CBSA port, such clearance will be shown on the documentation as via the non-CBSA port. Delivery Requirements and Transfers to Sufferance Warehouses 216. Cargo arriving by marine vessel under a marine cargo control document must be reported to a type AM or AW sufferance warehouse at the port of discharge. For more information on sufferance warehouses, refer to Memorandum D4-1-4, Customs Sufferance Warehouses . 217. Goods authorized to move, but unreleased may move on the original manifest from FPOA, to the stated destination primary warehouse that is licensed to receive marine shipments, or to the CBSA port of export (as indicated on the manifest), without a re-manifest. Liability for duties and taxes on the unreleased goods will remain with the bonded carrier associated with the CCN on the manifest, regardless of the carrier that physically transports the goods. Cargo tracers, if required, and any penalties for cargo infractions, will be issued against the carrier associated with the CCN on the manifest. 218. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the freight forwarder CW type, sufferance warehouse on the primary CCN as long as both are destined to the same CW sufferance warehouse. Refer to Memorandum D3-3-1, Freight Forwarders Pre-arrival and Reporting Requirements for required conditions. 219. Intact cargo arriving in highway or rail service for export in bond under a marine CCD may be delivered directly to the designated seaport. For more information, refer to Memorandum D3-1-8, Cargo – Export Movements . Coastwise Shipping 220. Vessels in international commercial service may drop off and pick up cargo at more than one location in Canada provided that all of the following conditions are met: (a) the vessel was cleared by the CBSA at the time of its initial arrival in Canada; (b) all crew disembarked or cargo unloaded originated outside of Canada; and (c) all crew embarked or cargo laden on board is destined to a point or points outside of Canada. 221. Vessels moving as outlined in the previous paragraph are termed to be moving “Coastwise” this term is separate and distinct from the term “coasting,” which refers to the transportation of goods or people between points in Canada. For more information on passenger processing in coastwise, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 222. Vessels moving coastwise, whether laden or in ballast, remain subject to CBSA control and must be reported to the CBSA at each point of arrival and departure. Where the stay in port will be of a short duration, a combined form A6, General Declaration inward/outward vessel report may be accepted. Normal cargo reporting procedures will apply. 223. Vessels moving coastwise may not offload international waste or non-compliant wood packaging materials including dunnage, pallets or crating without the permission of the CBSA. Permission to offload international waste or non-compliant wood packing materials will only be granted where CFIA-approved facilities exist for the safe disposal of these items. 224. The CBSA boarding coastwise vessels will verify the security of the bonded stores’ seals and replace them if necessary. (Coastwise vessels that have transited international waters are permitted to arrive with their seals broken.) The CBSA will also make any required amendments to the crew list, and grant an issue of bonded stores where appropriate. Safety certificates will also be verified prior to an outwards coastwise report being accepted. 225. While passengers and crew are at liberty to entertain invited guests on board a ship in port, the presence of such persons is to be reported by the carrier, in writing to the CBSA prior to embarkation. Visitors are to be advised that any goods removed from the ship may be subject to duties. Searches of such persons or their possessions may be carried out where there are reasonable and probable grounds to suspect that the person is in possession of undeclared goods. For more information on search of persons, refer to Memorandum D2-3-7, Marine Operations – Canada Border Services Agency Processing of Cruise Ships . 226. The outwards report of vessels moving coastwise must be made to the CBSA in sufficient time to permit inspection formalities to be completed prior to departure. The CBSA will not be responsible for delays in departure due to late outwards report from the marine company or its agent, or for delays due to non-compliance with legislative requirements. For more information on outward reporting, refer to Memorandum D3-1-8, Cargo – Export Movements . 227. Permission to sail may be refused by the CBSA where it has been determined that the vessel is not in compliance with Canadian law, or that any fees, duties, or penalties due to the Crown have not been paid. Any costs incurred by such delays will be the responsibility of the vessel operator. Stevedoring Equipment (Ancillary Equipment) 228. All vessels, regardless of registry, operating exclusively in international trade may transport stevedoring equipment from port to port in Canada only if the equipment is imported temporarily and is used solely for the loading, discharging, and handling of cargo. International Waste 229. International waste refers to ship’s refuse that contains, or is suspected to contain any food, plant and animal product or by-product and that originated as food that was taken on a vessel, or as a result of transportation of animals on a vessel. International waste regulations apply to waste originating in all countries, other than the continental Unites States. In addition, certain fruit, vegetables and other plant products from all countries, including the United States, are prohibited entry into Canada under the Plant Protection Act and Plant Protection Regulations , these products must also be disposed of as international waste. 230. All vessels will be considered to be carrying international waste upon their arrival in Canada and this waste may be subject to inspection by the CBSA. All international waste must be secured in containers whose top, sides and bottoms prevent the escape of solids and liquids, with a tightly fitting lid to reduce spills and prevent exposure to wildlife, vermin and birds. International waste may only be offloaded in Canada with the approval of the CBSA and where Canada Food Inspection Agency (CFIA)-approved routes and CFIA-approved disposal facilities exist. If no CFIA-approved facilities exist at the port, international waste must be safely contained and remain on board the vessel. 231. Any international waste offloaded from marine vessels must be controlled, transported and disposed of in accordance with the CFIA's International Waste Directive . Marine vessel owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met. For more information on CFIA requirements, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Wood Packaging Material 232. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack, etc. that is not bracing cargo on the ship's deck, is considered WPM. For more information on CFIA requirements and regulations on wood packaging, refer to Memorandum D19-1-1- Food, Plants, Animals and Related Products . Outward Report / Exports 233. For information on electronic outward reporting and exports, refer to Memorandum D3-1-8, Cargo – Export Movements and Chapter 1: Advance Commercial Information (ACI) Marine (ECCRD). Coasting Trade License 234. For information on coasting licenses, refer to Memorandum D3-5-7, Temporary Importation of Vessels and Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters . Canada–European Union Comprehensive Economic and Trade Agreement (CETA) 235. For information on CETA, refer to Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin and Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) . Post Arrival Changes 236. Changes to cargo data (post arrival) must be made as soon as they are known. Electronic changes by carriers will be accepted prior to release or acquittal of the cargo document. Failure to Submit Pre-arrival / Pre-load Information 237. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no pre-load/pre-arrival information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Sanctions may be issued to the carrier for non-report for goods for which no pre-load/pre-arrival information was transmitted, and for which no report was made to the CBSA. Contingency Plan in the Event of System Failure 238. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Penalty Information 239. For information on administrative penalties, refer to Memorandum D22-1-1, Administrative Monetary Penalty System . Information on AMPS penalties is available on the CBSA external website . 240. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable. Additional Information 241. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Pre-arrival Timeframes The following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data: Conveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival Conveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival Cargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival Cargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival Note: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations . Appendix B Bulk Cargo 1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either: (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging. Break-bulk Cargo 2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles. Example: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles. 3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo. Sample List of Bulk Cargo Commodities and Commodity Types This list maybe changed and updated as deemed appropriate by the CBSA Coils of steel and other metals Rails of steel and other metals Wire rods of steel and other metals (may be coiled or flat) Ingots of metal (precious or otherwise) Round bars of steel or other metal Deformed bars/rebars (of metal) Plates (of metal) Billets (of metal) Slabs (of metal) Pipes (of metal) Beams (of metal) Tubes/Tubing (of metal) Angles, shapes and sections (of metal) Sheets (of metal) Expanded metal Flat bars (of metal) Strand wire (of metal) Sawn Timber/Lumber as a commodity (not as packaging material) Paperboard/Fiberboard/Plywood as a commodity (not as packaging material) Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material) Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce) Blooms (similar to \"billets\" of metal) Anodes/Cathodes, in sheets only (may be corrugated) Appendix C List of Contacts for Unscheduled Diversions National Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week) Overseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week) NTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca Technical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca Regions Contact Emails: Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca Appendix D Cargo Control Document Specifications (A6A, Freight/Cargo Manifest ) 1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA. 2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements. 3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form. 4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements. 5. Goods must be reported to the CBSA on one of the following forms: (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1); (b) an advice note aligned to sample (2); (c) form A6A, Freight/Cargo Manifest , as per sample (3). 6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence: 1. Station Copy 2. Station Copy 3. Station Copy 4. Long Room Copy 5. CBSA Delivery Authority Copy 7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority. 8. All the CBSA copies of the cargo control document are to be white in colour. 9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies: 1. Station Copy 2. Station Copy 3. Station Copy 4. To be delivered by consignee to CBSA Long Room Copy 5. To be delivered by consignee to CBSA Delivery Authority Copy 10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner: Note: The shipment described herein is now released to the warehouse operator. Border Services Officer 11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges. 12. Provision must be made for container number and vessel (shipped per) fields. 13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. 14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows: Field Identifier/Width/Depth Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard Copy Designator to document width 4/6 Standard 3/6 Minimum 15. The field sizes for the advice note format aligned to sample (2) are as follows: Field Identifier/Width/Depth Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard Field Identifier/Width/Depth Carrier code 8/10 Standard 4/6 Standard Cargo control number 22/10 Standard 4/6 Standard Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard Foreign point of lading 30/10 Standard 2/6 Standard Location of goods 30/10 Standard 2/6 Standard No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard Description and marks 33/10 Standard 9/6 Standard Weight 81/10 Standard 71/10 Minimum 4/6 Standard Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum References Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Appendix A", + "part": "", + "division": "", + "heading": "", + "text": "Pre-arrival Timeframes\nThe following chart summarizes the pre-arrival timeframes for transmitting Conveyance, Cargo, and Empty Cargo Container Data:\nConveyance Transmission Timeframes (cargo loaded in a country other than the United States) Conveyances with containerized cargo 96 hours before arrival Conveyances with break-bulk cargo 24 hours before arrival Conveyances with bulk cargo 24 hours before arrival Conveyances with empty marine containers 96 hours before arrival Conveyances with a combination of goods described above 96 hours before arrival\nConveyance Transmission Timeframes (cargo loaded in the United States) Conveyances with containerized, bulk or break-bulk 24 hours before arrival Conveyances with empty containers 4 hours before arrival\nCargo Transmission Timeframes (cargo loaded in a country other than the United States) Containerized cargo 24 hours before loading Break-bulk cargo 24 hours before arrival Bulk cargo 24 hours before arrival Empty marine containers 96 hours before arrival\nCargo Transmission Timeframes (cargo loaded in the United States) Containerized, bulk or break-bulk 24 hours before arrival Empty marine containers 4 hours before arrival\nNote: If the duration of the voyage is less than the pre-arrival timeframe required, data must be transmitted before the departure of the vessel to a port in Canada as outlined in Schedule 1 and Schedule 2 of the Reporting of Imported Goods Regulations .", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Appendix B", + "part": "", + "division": "", + "heading": "", + "text": "Bulk Cargo\n1. The CBSA defines bulk cargo as \"Goods that are transported in large quantities without packaging or packing. This may include a carrier ship's hold, railcar, tanker, or trailer, etc.\" Bulk cargo is composed of either:\n- (a) free flowing articles such as oil, fuel, grain, coal, ore and the like, which can be pumped or run through a chute or handled by dumping; or uniform cargo that generally must be shoveled, pumped, blown, scooped or forked in handling; or\n- (b) uniform cargo that stows as solidly as bulk cargo and requires mechanical handling for lading and discharging.\nBreak-bulk Cargo\n2. Break-bulk cargo is commercial goods that are neither transported within a cargo container nor in bulk (e.g. grain stowed loosely in the vessel's hold) and include goods such as oil and gas equipment, construction equipment, and automobiles.\nExample: New and used vehicles will be classified as break bulk cargo. Although uniform in nature, vehicles have identifying marks (such as a Vehicle Identification Number (VIN)). One necessary aspect of bulk cargo is fungibility. The presence of a VIN removes that component from the shipment of new or used vehicles.\n3. The difference between bulk and break-bulk cargo is not only based on the type of cargo, but also on the way in which the cargo is stowed or loaded. For example, goods stowed loosely in a hold (not in boxes or containers) will be considered bulk. Palletized boxes of those goods loaded directly into a hold (but not loose or containerized) will be considered break-bulk. Bulk or break-bulk goods in containers (whether on pallets, skids, etc. or not) are considered containerized cargo.\nSample List of Bulk Cargo Commodities and Commodity Types\nThis list maybe changed and updated as deemed appropriate by the CBSA\n- Coils of steel and other metals\n- Rails of steel and other metals\n- Wire rods of steel and other metals (may be coiled or flat)\n- Ingots of metal (precious or otherwise)\n- Round bars of steel or other metal\n- Deformed bars/rebars (of metal)\n- Plates (of metal)\n- Billets (of metal)\n- Slabs (of metal)\n- Pipes (of metal)\n- Beams (of metal)\n- Tubes/Tubing (of metal)\n- Angles, shapes and sections (of metal)\n- Sheets (of metal)\n- Expanded metal\n- Flat bars (of metal)\n- Strand wire (of metal)\n- Sawn Timber/Lumber as a commodity (not as packaging material)\n- Paperboard/Fiberboard/Plywood as a commodity (not as packaging material)\n- Paper products as a commodity (wood pulp, newsprint and paper rolls and not as packaging material)\n- Certain perishable goods, not in boxes, bags or containerized, and not frozen, but laden and stowed in a way similar to other types of bulk cargo (includes seafood and produce)\n- Blooms (similar to \"billets\" of metal)\n- Anodes/Cathodes, in sheets only (may be corrugated)", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Appendix C", + "part": "", + "division": "", + "heading": "", + "text": "List of Contacts for Unscheduled Diversions\nNational Targeting Centre (NTC) Calls within Canada and the United States Telephone: 1-855-NTC-1CNC ( 1-855-682-1262 ) (24 hours a day, 7 days a week)\nOverseas callers Telephone: 1-613-941-0004 (24 hours a day, 7 days a week)\nNTC Marine E-mail: nrac-aci@cbsa-asfc.gc.ca\nTechnical Commercial Client Unit (TCCU) 1-888-957-7224 Calls within Canada and the United States 1-613-946-0762 for overseas callers TCCU E-mail: tccu-ustcc@cbsa-asfc.gc.ca\nRegions Contact Emails:\n- Saint John, New Brunswick: atl_cbsa-asfc_targeting_sjnb-g@cbsa-asfc.gc.ca\n- St. John's, Newfoundland: atl_cbsa-asfc_nl_operations-g@cbsa-asfc.gc.ca\n- Halifax, Nova Scotia: containerinquiries.atl-hfx@cbsa-asfc.gc.ca\n- Montréal, Quebec: que_montreal_smf@cbsa-asfc.gc.ca\n- Prince Rupert, British Columbia: shared.princerupert@cbsa-asfc.gc.ca\n- Vancouver, British Columbia: cbsa.commercial-809.asfc@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "Appendix D", + "part": "", + "division": "", + "heading": "", + "text": "Cargo Control Document Specifications (A6A, Freight/Cargo Manifest )\n1. Privately printed cargo control documents must adhere to the format and specification instructions provided below. No deviation from the established format, as set out in the samples provided in this Appendix, will be permitted. Minor deviations, however, may be permitted in the field specifications, provided they do not impede the expeditious processing of the document by the CBSA.\n2. Departmental approval is not required for the private printing of cargo control documents. However, a cargo control document that has been privately printed in a fashion which impedes its expeditious processing by the CBSA will be rejected by the CBSA for reporting purposes. In such instances, the carrier will have to reprint the cargo control document so that it meets the CBSA requirements.\n3. The CBSA continually assesses forms and procedures with a view to instituting improvements. It is recommended, therefore, that carriers limit the printing of their cargo control documents to a supply sufficient to cover a period no longer than twelve months. This would preclude having surplus stock on hand in the event of revisions to the form.\n4. The CBSA will assist carriers in ensuring that their privately printed cargo control documents meet the CBSA requirements.\n5. Goods must be reported to the CBSA on one of the following forms:\n- (a) an advice note aligned to the Economic Council of Europe (E.C.E.) layout (I.C.S. Bill of Lading format) with the inclusion of the carrier code, CCN and Entry/Acquittal Number fields in the upper and lower right corners of the document as per sample (1);\n- (b) an advice note aligned to sample (2);\n- (c) form A6A, Freight/Cargo Manifest , as per sample (3).\n6. When the advice note is utilized as the support documentation to the form A6, General Declaration , inward report, the document set must provide for five CBSA copies to be placed in the following sequence:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. Long Room Copy\n- 5. CBSA Delivery Authority Copy\n7. When the advice note is utilized only for distribution to the importer/broker for presentation to CBSA for release, the document set must include two CBSA copies: Long Room and CBSA Delivery Authority.\n8. All the CBSA copies of the cargo control document are to be white in colour.\n9. The copy designators as listed below are to be printed in the lower left corner of the CBSA copies:\n- 1. Station Copy\n- 2. Station Copy\n- 3. Station Copy\n- 4. To be delivered by consignee to CBSA Long Room Copy\n- 5. To be delivered by consignee to CBSA Delivery Authority Copy\n10. The designation for the releasing Border Services Officer's signature, as worded below, is to be printed on the face of the CBSA Delivery Authority copy in the lower right corner:\nNote: The shipment described herein is now released to the warehouse operator.\nBorder Services Officer\n11. Locations noted \"Free Area\" on the attached samples is for the carrier's use, i.e., rates and charges.\n12. Provision must be made for container number and vessel (shipped per) fields.\n13. The document size of the cargo control document differs by the format used. The ICS Bill of Lading format must be between 17 and 19.5 cm wide and no more than 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes. The advice note format aligned to sample (2) must be between 17 and 19.5 cm wide and between 14 and 28 cm in length. The width excludes a maximum allowance of 2.5 cm for side margin tear offs and continuous feed pinholes.\n14. The field sizes for the additional information to be shown on the ICS Bill of Lading format are as follows:\nField Identifier/Width/Depth\n- Acquittal Number 36/10 Standard 30/10 Minimum 6/6 Standard\n- Carrier Code 8/10 Standard 4/6 Standard 3/6 Minimum\n- Cargo Control Number 28/10 Standard 22/10 Minimum 4/6 Standard 6/6 Standard\n- Copy Designator to document width 4/6 Standard 3/6 Minimum\n15. The field sizes for the advice note format aligned to sample (2) are as follows:\nField Identifier/Width/Depth\n- Company logo, name and address 53/10 Standard 43/10 Minimum 6/6 Standard 4/6 Minimum\n- Acquittal No. 30/10 Standard 6/6 Standard 4/6 Minimum\n- Manifested from 25/10 Standard 20/10 Minimum 2/6 Standard to 25/10 Standard 20/10 Minimum 2/6 Standard\n- Consignee name and address 51/10 Standard 41/10 Minimum 4/6 Standard\nField Identifier/Width/Depth\n- Carrier code 8/10 Standard 4/6 Standard\n- Cargo control number 22/10 Standard 4/6 Standard\n- Shipper name and address 51/10 Standard 41/10 Minimum 4/6 Standard\n- Foreign point of lading 30/10 Standard 2/6 Standard\n- Location of goods 30/10 Standard 2/6 Standard\n- No. of packages 7/10 Standard 5/10 Minimum 9/6 Standard\n- Description and marks 33/10 Standard 9/6 Standard\n- Weight 81/10 Standard 71/10 Minimum 4/6 Standard\n- Copy designator 81/10 Standard 71/10 Minimum 4/6 Standard 3/6 Minimum", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Issuing office: Transporter and Cargo Control Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: 7700-1 Legislative references: Customs Act Canada Shipping Act Coastal Fisheries Protection Act Excise Act Excise Tax Act Immigration and Refugee Protection Act Plant Protection Act Quarantine Act Customs Tariff Accounting for Imported Goods and Payment of Duties Regulations Customs Bonded Warehouse Regulations Plant Protection Regulations Reporting of Imported Goods Regulations Ships’ Stores Regulations Special Services Regulations Transportation of Goods Regulations Other references: D1-2-1 , D2 Memoranda series , D2-1-1 , D2-1-2 , D2-3-7 , D2-5-12 , D3-1-1 , D3-1-8 , D3-3-1 , D3-4-2 , D3-5-7 , D3-6-6 , D4-1-4 , D11-5-15 , D17-1-4 , D19 Memoranda series , D19-1-1 , D22-1-1 , D23-2-1 Marine Electronic Commerce Client Requirements Document (ECCRD) Customs Notice 17-30, Implementation of the Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice (18-12), Coasting Trade Vessels Leaving Canadian Waters International Waste Directive", + "history": "", + "last_amended": "2023-07-12", + "current_to": "2023-07-12", + "citation": "Memorandum D3-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-1-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D3-5-7: Temporary Importation of \nVessels \n\nISSN 2369-2391 \nOttawa, March 12, 2025 \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Reduction or Removal of Duties \no Marine Carriers \no Coasting Trade \no Exceptions to Coasting Trade Act Provisions \no Application for a Coasting Trade Licence \no Canadian Transportation Agency Process \no Issuance of the Coasting Trade Licence \no Reporting Requirements \no Time Periods \no Accounting Procedures on the 1/120 Basis \no Canadian Waters \no Two-week Window Respecting the Length of Coasting Trade Licence \no Cruise Ships \no Intercoastal Vessels \no Temporary Storage \no Failure to Meet Conditions of a Temporary Admission Authority \no Repairs or Modifications \no Accounting Requirements for Repairs or Modifications \n References \n Contact us \n\n2 \n\nUpdates made to this D-memo \n1. This memorandum has been revised to update the contact information for the \nCanada Border Services Agency (CBSA) and Transport Canada. \n2. Definitions for “in-transit call” and “place” were added for the purposes of the \nmemorandum. \n3. Paragraphs 5 and 6 have been added indicating that if vessels are temporarily \nimported into Canada for alteration or further processing, customs duty relief \nmay be available through the CBSA’s Duty Deferral program. \n4. Information outlining marine bonded carrier requirements and cargo control \nmovements was removed and reference was made to the applicable CBSA \nD-memorandum in paragraphs 11 and 12. \n5. Paragraph 15.(d), reflects the change to the Coasting Trade Act to add an \nexception for vessels engaged in seismic activities in waters above the \ncontinental shelf of Canada that are in relation to the exploration for mineral or \nnon-living natural resources of the continental shelf of Canada. \n6. Paragraph 23 was modified to include a service standard for the issuance of \nCBSA letters of authorization and denials for vessel temporary admission to \nthe coasting trade of Canada. \n7. Paragraph 26 was added to inform clients that the CBSA will accept a \n“Certificate of Fitness” issued by a certified authority as defined under the \nCanada Oil and Gas Certificate of Fitness Regulations as evidence that the \ninstallation meets the safety and pollution prevention requirements under \nsubsection 4(l)(d) and (e) of the Coasting Trade Act for foreign flagged, \noffshore drilling, production, diving or accommodation installations. \n8. Paragraph 53 provides clarification on temporarily importing demobilized vessels \nfor storage. \n9. Border Information Service contact information was added in paragraph 69. \n10. Additional revisions to the text do not affect or change any of the existing \npolicies or procedures contained in this memorandum. \n11. The reference page was updated to reflect the current issuing office. \n12. Paragraphs 37 & 38 have been amended to clarify duties and taxes owed for the \n120th is charged for every calendar month and not a 30 day period. ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum outlines the laws, policies, and procedures governing the \ntemporary importation of commercial vessels into Canada for use in the Canadian \ncoasting trade. \n\n3 \n\nDefinitions \nFor the purposes of this memorandum the following definitions apply: \nCanadian customs waters – means all the waters in the territorial sea, internal \nwaters, and the waters above the continental shelf of Canada within which a \nvessel falls under Customs jurisdiction by virtue of the Customs and Excise \nOffshore Application Act. \nCanadian ship – means a ship: \n(a) registered or listed under Part 2 of the Canada Shipping Act, 2001, and in \nrespect of which all duties and taxes under the Customs Tariff and the Excise \nTax Act have been paid; or, \n(b) built in Canada. \nCoasting trade – means: \n(a) the carriage of goods by ship, or by ship and any other mode of transport, \nfrom one place in Canada or above the continental shelf of Canada to any \nother place in Canada or above the continental shelf of Canada, either directly \nor by way of a place outside Canada, but, with respect to waters above the \ncontinental shelf of Canada, includes the carriage of goods only in relation to \nthe exploration, exploitation or transportation of the mineral or non-living \nnatural resources of the continental shelf of Canada; \n(b) subject to paragraph (c), the carriage of passengers by ship from any place \nin Canada situated on a lake or river to the same place, or to any other place in \nCanada, either directly or by way of a place outside Canada; \n(c) the carriage of passengers by ship from any place situated on the St. \nLawrence River northeast of the Saint Lambert lock or on the Fraser River west \nof the Mission Bridge: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or, \n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(d) the carriage of passengers by ship from any place in Canada other than from a \nplace to which paragraph (b) \nor (c) applies: \n(i) to the same place, without any call at any port outside Canada, other \nthan one or more technical or emergency calls; or; \n\n4 \n\n(ii) to any other place in Canada, other than as an in-transit call, either \ndirectly or by way of a place outside Canada; \n(e) the carriage of passengers by ship, where the carriage of the passengers is \nin relation to the exploration, exploitation or transportation of the mineral or non- \nliving natural resources of the continental shelf of Canada; and is, \n(i) from any place in Canada to any place above the continental shelf of \nCanada; \n(ii) from any place above the continental shelf of Canada to any place in \nCanada; or, \n(iii) from any place above the continental shelf of Canada to the same place \nor to any other place above the continental shelf of Canada; and, \nwhere the carriage of the passengers is in relation to the exploration, exploitation or ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "transportation of the mineral or non- living natural resources of the continental shelf of \nCanada; \n(f) the engaging, by ship, in any other marine activity of a commercial nature in \nCanadian waters and, with respect to waters above the continental shelf of \nCanada, in such other marine activities of a commercial nature that are in \nrelation to the exploration, exploitation or transportation of the mineral or non-\nliving natural resources of the continental shelf of Canada. \nForeign ship – means a ship other than a Canadian ship or a non-duty paid ship. \nIn-transit call – means any call, other than an emergency or technical call, by a ship \nat any place where passengers go ashore temporarily but who re-board the vessel \nbefore the ship leaves that place or are transported by land to another location to re-\nboard the same ship. \nNon-duty paid ship – means a ship registered in Canada in respect of which any \nduties and taxes under the Customs Tariff and the Excise Tax Act have not been paid. \nPlace – means for the purpose of the definition “coasting trade” in subsection (1) of \nthe Coasting Trade Act, a location in the territory of Canada or any vessel within the \nterritorial waters of Canada. A place above the continental shelf of Canada includes \nany ship, offshore drilling unit, production platform, artificial island, subsea \ninstallation, pumping station, living accommodation, storage structure, loading or \nlanding platform, dredge, floating crane, pipelaying or other barge or pipeline and any \nanchor, anchor cable or rig pad used in connection therewith. \nGuidelines \n1. The Canada Border Services Agency (CBSA), in association with the Canadian \nTransportation Agency (CTA) and Transport Canada, is responsible for administering \na temporary admission program for commercial vessels. The program provides for \n\n5 \n\nthe temporary, short-term market needs that cannot be met from existing fleet \ncapacity in Canada. Under the program, foreign and non-duty paid vessel operators \nmay apply (through a representative Canadian resident) to operate these vessels \ntemporarily in Canada under a Coasting Trade Licence (Form C48) and on a duty-\nreduced basis when no suitable Canadian vessel is available to carry out a specific \nmovement or provide a particular service. \n2. The CTA is responsible for determining whether a suitable Canadian vessel is \navailable to perform the coasting trade activity specified in the application. Once the \nCTA determines that no suitable Canadian vessel is available, the CBSA issues a letter \nof authority allowing the applicant to complete the process for a Coasting Trade \nLicence and start operations. \nReduction or Removal of Duties \n3. Duties reduction and removal provisions for vessels are found in the Vessel \nDuties Reduction or Removal Regulations. These Regulations are set under an \nauthority in a supplementary note to Chapter 89 the Customs Tariff. How the ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "provisions are applied depends on the circumstances involved in a given \nsituation. \n4. Duty and tax relief may also be available if vessels are temporarily imported for \nrepair or other work. Tariff item No. 9993.00.00 of the Schedule to the Customs \nTariff and Memorandum D8-1-1: Amendments to Temporary Importation (Tariff \nItem No. 9993.00.00) Regulations, provide information regarding duty relief for \nvessels temporarily admitted to Canada for repair or alteration. \n5. If vessels are temporarily imported into Canada for further processing, customs \nduty relief may be available through the CBSA's Duty Deferral program. Further \ninformation is available in Memoranda D7-4-1: Duties Relief Program, D7-4-\n2: Duty Drawback Program and D7-4-3: NAFTA Requirements for the Duty \nDrawback and the Duties Relief Programs. \n6. Tariff item No. 9803.00.00 provides duty and tax relief for non-residents' \nconveyances and baggage, including non-commercial non-resident vessels \nimported for leisure use. For additional information see D2-1-1: Temporary \nImportation of Baggage and Conveyances by Non-residents. \n7. For vessels temporarily admitted to the coasting trade, the Vessel Duties \nReduction or Removal Regulations provide for the reduction or removal of \nduties that apply under the Customs Tariff when certain terms and conditions \nare met. \n8. The duties reduction for vessels authorized to operate temporarily in the \ncoasting trade are under what is referred to as the \"1/120 provision\" (see \n\n6 \n\nparagraphs 37 to 44). The exceptions to the above are vessels authorized to \noperate in the coasting trade of Canada in an \"intercoastal movement\" (see \nparagraph 52) and cruise ships authorized to operate on condition that no \nsuitable Canadian vessel is available (see paragraph 49). In such cases, duties \non the vessel will be reduced to zero for that movement. \n9. In addition, the Vessel Duties Reduction or Removal Regulations, under \nspecified conditions, reduce or remove duties that apply to certain vessels \nreturning to Canada after being repaired or modified (see paragraphs 59 to 67). \nThese regulations also provide tax relief for vessels temporarily imported for \nstorage (tariff item No 9993.00.00 provides customs duty relief for such \nvessels). \nMarine Carriers \n10. A vessel that qualifies for a Coasting Trade Licence and whose operator \ndesires to transport in bond goods within Canada must be authorized as a \nbonded marine carrier. For information on how to become a marine bonded \ncarrier, please consult Memorandum D3-1-1: Policy Respecting the Importation \nand Transportation of Goods. \n11. In the case of vessels operating in the coasting trade, each separate in bond \nshipment will be re-manifested on an A8A(B) – In Bond – Cargo Control \nDocument. The Cargo Control Document specifications for private printed \ndocuments and the completion requirements for Form A8A-B are outlined \nin Memorandum D3-1-1: Policy Respecting the Importation and Transportation ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "of Goods. This memorandum contains information related to requirements and \nadministrative policies regarding the reporting, transportation of goods being \nimported into and moving in-transit through Canada. \n12. At the point of lading the cargo control documents must be presented to the \nCBSA for numbering from the local CBSA office series of numbers, except \nwhere a carrier has been assigned a series or block of numbers for its own use. \nIn either case, the number will be prefixed by the carrier's code. \nCoasting Trade \n13. The term \"coasting trade\" under the Coasting Trade Act, covers all marine activity \nof a commercial nature in Canada, including the carriage of passengers or goods, \nand above the Canadian continental shelf those activities when they are in \nrelation with the exploration, exploitation or transport of the minerals or non-living \nnatural resources of the continental shelf (see the section entitled \"Definitions\"). \n\n7 \n\nExceptions to Coasting Trade Act Provisions \n14. A Coasting Trade Licence is not required for a foreign ship or non-duty-paid \nship that is: \n(a) used as a fishing vessel, as defined by the Coastal Fisheries Protection Act, \nin any activity governed by that Act and that does not carry any goods or \npassengers other than goods or passengers incidental to any activity \ngoverned by that Act; \n(b) engaged in any ocean research activity commissioned by the Department of \nFisheries and Oceans; \n(c) operated or sponsored by a foreign government that has sought and \nreceived the consent of the Minister of Foreign Affairs to conduct marine \nscientific research; \n(d) engaged in seismic activities in waters above the continental shelf of Canada \nthat are in relation to the exploration for mineral or non-living natural \nresources of the continental shelf of Canada. This applies only to those \nvessels that are carrying out the collection of the scientific data and have \nonboard the data collection and research equipment/staff and therefore \nexcludes vessels that are providing support services like chase vessels, \nicebreakers and supply (personnel, fuel and other supplies) vessels; \n(e) engaged in salvage operations, except where such operations are performed \nin Canadian waters; \n(f) engaged, with the approval of a person designated as a pollution prevention \nofficer under section 174 of the Canada Shipping Act, 2001 or authorized \nunder paragraph 11 (2)(d) of that Act to carry out inspections, in activities \nrelated to a marine pollution emergency or to a risk of a marine pollution \nemergency; or, \n(g) conducting operations permitted by the United States Wreckers Act. \n\n15. Although the above vessels do not require a Coasting Trade Licence, they \nremain subject to the provisions of the Customs Tariff and may be dutiable, \nunless excepted by other specific duties relief mechanisms. Under the Customs \nAct, such vessels are also required to report to the CBSA on their arrival in and \ntheir departure from Canada. ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "16. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence when assisting persons, ships, or aircraft in danger or distress in \n\n8 \n\nCanadian waters. The Goods for Emergency Use Remission Order provides \ntariff relief on vessels during these operations. \n17. A foreign ship or a non-duty paid ship does not require a Coasting Trade \nLicence to conduct operations permitted by the United States Wreckers Act. \nWhile the Act stipulates that vessels are not subject to duty while conducting such \noperations, they are not excluded from the requirement to make a timely report to \nthe CBSA about their activities in Canada. \nApplication for a Coasting Trade Licence \n18. An Application for Vessel Temporary Admission to the Coasting Trade of \nCanada for the use of a foreign or non-duty paid vessel is, in addition, an \napplication for temporary admission of the vessel on a duty-reduced basis, or in \ncertain circumstances, duty-removal basis. Such applications must: \na) be made by a person resident in Canada, who is acting on behalf of the \nship; and \nb) be submitted on a completed Form C47, Application for Vessel Temporary \nAdmission to the Coasting Trade of Canada. \n19. Applications should be for a specific vessel and its planned activities and be as \ncomplete and precise as possible (for example, to use the Canadian registered, \nnon-duty paid vessel, MV AXYZ, to move 300,000 bbls. of light crude, in one \nmovement from the abc refinery located at to the xyz dock at, starting on \nJanuary 1, 20xx, and ending on January 14, 20xx). Incomplete applications or \nthose containing a very general request will cause delays in processing the \napplication. For the best results, send your fully completed applications and any \nattachments to the CBSA, and send copies of all documentation to the CTA at \nthe following addresses: \nCanada Border Services Agency \nCommercial Registration \nCommercial and Trade Operations Division \n191 Laurier Avenue W., 12th Floor \nOttawa ON K1A 0L8 \nFax: 613-946-0242 \nEmail: coastingtrade-cabotage@cbsa-asfc.gc.ca \n\nCanadian Transportation Agency \nInsurance and Marine Determinations Division \n15 Eddy Street \n\n9 \n\nGatineau QC K1A 0N9 \nTelephone: 819-997-8354 \nFax: 819-934-0631 \nEmail: maritime@otc-cta.gc.ca \nWeb site: www.cta.gc.ca \n\nNote: Upon receipt of a copy of a properly completed application, the CTA will \ndetermine if a suitable Canadian vessel is available to perform the activity \ndescribed on the application. \nCanadian Transportation Agency Process \n20. Under sections 4 and 5 of the Coasting Trade Act, the Minister of Public Safety \nand Emergency Preparedness issues a licence for a foreign or non-duty paid \nship where he is satisfied that the CTA has determined that no Canadian or \nnon-duty paid ship is suitable and available to provide the service or perform \nthe activity described in the application. The Canadian Transportation Agency's \nGuidelines Respecting Coasting Trade Licence Applications, outlines the ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "process and various time frames for different types of applications. \n21. The CTA's portion of licence applications are processed in the following \nmanner: \n(a) after a thorough assessment of the application to ensure that all necessary \nmaterial is included, the pertinent information is provided to Canadian ship-\nowners/operators, and they are given a specified deadline to advise the \nCTA if they have a ship for the proposed engagement; \n(b) if no offers of ships are received on or before the set deadline, the CTA \ntakes the application for determination. In this instance, since no ships \nwere offered, the CTA normally determines that no suitable Canadian ship \nis available for the proposed engagement and advises the CBSA \naccordingly; \n(c) offers of Canadian or non-duty paid ships are to be sent at the earliest \npossible date to the CTA and copied to the applicant, but no later than the \nset deadline; and, \n(d) following the above submissions, pleadings are normally considered \nclosed. The application, including all relevant documentation, analysis, and \nreviews, is taken by the CTA for determination. The letter of decision is \nsent to the CBSA and copied to the applicant and all parties of record. \nAlthough the CTA may have determined that suitable Canadian or non-\n\n10 \n\nduty paid vessels are available, the applicant is not obligated to use the \nvessels offered. \nIssuance of the Coasting Trade License \n22. Once the CTA has issued a determination that no suitable Canadian vessel is \navailable, the CBSA will send a letter of authorization to the applicant. This \nletter outlines the remaining procedures required for the applicant to obtain \nthe Coasting Trade Licence for the vessel and begin operations. The CBSA will \nstrive to send a letter of authorization or denial to the applicant within two \nbusiness days after receiving a decision from the CTA in respect of a Coasting \nTrade Licence. \n23. The applicant will be required to present to the CBSA office specified in the \napplication and named in the letter of authority, the following: \n(a) a copy of the letter of authorization; \n(b) satisfactory evidence that the vessel complies with safety, pollution \nprevention, and competency requirements; and, \n(c) proof of payment of any applicable duties and taxes. \n24. Transport Canada, Marine Safety and Security is responsible for administering \nprovisions regulating safety, pollution prevention and competency requirements \nfor vessels and their crews operating in Canadian waters. The Coasting Trade \nAct stipulates that before a Coasting Trade Licence can be issued, satisfactory \nevidence that the vessel complies with all applicable safety, pollution \nprevention, and competency requirements for its temporary use in Canada must \nbe submitted to the CBSA. The applicant must submit a letter of compliance for \ncoasting trade from Transport Canada, Marine Safety and Security along with \nthe other documents as described in paragraph 23. ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "25. Transport Canada does not inspect foreign registered Mobile Offshore Drilling \nUnit, production, diving or accommodation installations for the purpose of \nissuing a letter of compliance. The CBSA will now accept a \"Certificate of \nFitness\" issued by a certified authority as defined under the Canada Oil and \nGas Certificate of Fitness Regulations as evidence that the installation meets \nthe safety and pollution prevention requirements under subsection \n4(l)(d) and (e) of the Coasting Trade Act. \n26. For more information on safety, pollution, and competency requirements \ncontact: \n\n11 \n\nTransport Canada \nMarine Safety (Headquarters) - General Inquiries \nEmail: marinesafety-securitemaritime@tc.gc.ca \nPhone: 1-855-859-3123 (Toll Free) or 613-991-3135 (Local) \nTeletypewriter (TTY): 1-888-675-6863 \nFax: 613-990-1879 \nMailing Address: \nTransport Canada, Marine Safety and Security \nPlace de Ville, Tower C \n330 Sparks Street, 11th Floor \nOttawa, ON K1A 0N8 \n27. Before the Coasting Trade Licence can be issued, the CBSA also requires proof \nof satisfactory payment arrangements of applicable duties and taxes. Generally, \nforeign and non-duty paid vessels that have a letter of authorization for temporary \nadmission to the coasting trade of Canada will submit a Form B3-3: Canada \nCustoms Coding Form, for the payments of duties and taxes on the 1/120 basis. \n28. There may be instances where an application for a Coasting Trade Licence is \nmade on behalf of a foreign registered, Canadian-built or a previously duty paid \nvessel. Provided that no repairs or modifications to the vessel have been made in \na foreign country, there will be no duty liability owing. However, Canadian-built or \nduty paid vessels returning to Canadian waters within one year of having repairs \ndone in a foreign country or within three years of having modifications done will \nhave to pay duties and taxes. For vessels entering the coasting trade on a \ntemporary basis, duties and taxes will be assessed on the basis of 1/120 of the \nfull value of the vessel. Should a vessel return permanently to the coasting trade \nof Canada, duties and taxes will be collected on the value of the repairs or \nmodifications. \nReporting Requirements \n29. All vessels, including Canadian vessels, entering Canadian waters are required \nunder Section 12 of the Customs Act to report their arrival to the nearest CBSA \noffice using Form A6: General Declaration. Vessels authorized to operate in the \ncoasting trade must make a report inward to the coasting trade. \n30. As soon as the coasting trade movements set out in the Coasting Trade \nLicence are complete, vessels must report outward using Form A6 – General \nDeclaration. This confirmation of the vessel's departure closes the file that was \nopened by the inward report on arrival and the issuing of the Coasting Trade \nLicence. Vessels that are authorized to continue the coasting trade movement for ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "an additional period will report outward only at the end of the final authorized \n\n12 \n\nperiod. However, an application to continue must be made before the expiry of \nthe previous authorization. \n31. Vessels that have completed the coasting trade movement but have been \nauthorized to transfer to a different temporary admission provision to remain in \nCanada, or are to be fully duty-paid, must complete Form A6 to confirm that the \nvessel is no longer in the coasting trade. A notation about the change should be \nmade on Form A6 and a copy of that authorization attached, or where applicable, \na copy of Form B3-3 attached. \n32. The notification of the vessel's departure is used to confirm the number of \nreduced duty payments on the basis of 1/120 that are required as a result of the \nvessel's authorized use in the coasting trade, and to indicate that additional \npayments on the 1/120 basis are not outstanding. \n33. Those who do not use their Coasting Trade Licence and approved authorization \nfor temporary admission of a vessel, should advise the CBSA and the CTA in \nwriting to avoid later investigation and requests for additional payment of duties. \nTime Periods \n34. Under the Coasting Trade Act, the maximum period for a Coasting Trade \nLicence is 12 months. This may be extended, upon application, for any number \nof additional periods of up to 12 months, if a further search of the Canadian \nmarine industry finds that no suitable Canadian vessel is available. \n35. Under the Vessel Duties Reduction or Removal Regulations, duties on vessels \nauthorized to be temporarily imported for use in Canadian waters will be \nreduced on the basis of 1/120 for no more than 12 consecutive months. These \nRegulations also provide duties to be reduced on the basis of 1/120 for \nadditional periods of not more than 12 consecutive months subject to the \navailability situation. \nAccounting Procedures on the 1/120 Basis \n36. Where temporary admission of the vessel on the 1/120 basis is authorized, duty \nwill be calculated as follows: \n(a) the value of the vessel in Canadian dollars, divided by 120 times the \napplicable rate of duty, equals the duty payable for each calendar month, \nor part of a calendar month during which the vessel remains in Canada; \nand, \n\n13 \n\n(b) the minimum payment under the accounting procedure equals one month \nof duties. It should be noted that the goods and services tax (GST) is \npayable. \n(c) the customs duty on 1/120th of the value for duty of the vessel for each \ncalendar month, or part of a calendar month during which the vessel \nremains in Canadian customs waters. \n37. When the coasting trade activities covers two separate calendar months or \nmore, duties and taxes are charged for each separate calendar month. \n38. While the minimum payment under this procedure equals one month of duties, \nit does not mean that a vessel is automatically duty-paid for one month's \noperation. It means a vessel authorized for a temporary admission for less ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "than one month, a full month of duties/taxes is owed. \n39. Applicants should be aware that a vessel given temporary admission \nauthorization for 15 days cannot automatically apply it to the next 15 days. \nSimilarly, a vessel authorized for use in a particular area or for a specified \npurpose may not be used elsewhere, or for another purpose, unless an \namendment to the original condition is sought, granted, and a new licence \nissued. Vessels failing to respect these conditions will be subject to payment of \nadditional amounts of duties and enforcement action under the terms of \nthe Coasting Trade Act. \n40. You may pay customs duties in advance for the entire authorized period or \nmonthly for an authorization covering more than one calendar month. Monthly \npayments must be received by the CBSA before each calendar month. In both \ncases, duties must be paid before the vessel is used. The Coasting Trade \nLicence is issued to reflect the period of duty payment. Under no circumstances \nmay a Coasting Trade Licence be issued for a longer period than the S.I.C. 10 \nsurvey document or other appropriate certificate is valid. Transport Canada, \nMarine Safety and Security, would not normally validate the S.I.C. 10 survey \ndocument beyond the earliest expiry date of any of the vessel's safety \ncompliance certificates. You should contact Transport Canada for any \nextenuating circumstances involving the safety compliance of a ship. \n41. If you decide to permanently import a vessel currently operating on a temporary \nadmission authorization, the amount of customs duties payable on the vessel \nmay be reduced by an amount equal to the duty paid under the current \nauthorization. No credit can be given for duty and GST paid on a previous \nauthorization or on an authorization that has lapsed or been terminated. \n42. The value of a vessel and the rate of duty under the Customs Tariff are fixed at \nthe time of importation. This includes the value of all parts and equipment on \nthe vessel when it arrives in Canada. Parts and equipment imported after arrival \n\n14 \n\nare not admissible on a 1/120 basis, nor is the value of the vessel adjusted to \ntake such items into account. These goods must be accounted for in the usual \nmanner at the time that they are imported. \n43. Regulations under subsection 215(2) of Part IX of the Excise Tax Act provide \nthat vessels and vessel repairs qualifying for partial duty reduction under \nthe Vessel Duties Reduction or Removal Regulations, also qualify for the same \nproportion of GST relief. \n44. Regulations under item 8 of Schedule VII of the Excise Tax Act provide that \nvessels and vessel repairs qualifying for duty removal under the Vessel Duties \nReduction or Removal Regulations, also qualify for GST removal as non-\ntaxable imports. \nCanadian Waters \n45. Once a Coasting Trade Licence is issued, the vessel must remain within \nCanadian waters for the Coasting Trade Licence to remain valid for the duration ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "of the authorization. Once a vessel leaves Canadian waters and goes \nInternational, the Coasting Trade Licence is no longer valid and will be \ncancelled by the CBSA. The exception to this rule are tankers and cruise \nvessels that have as part of its licence conditions, potential stops at foreign \nports, where the last leg of the transportation is destined for a Canadian \nlocation. \nTwo-week Window Respecting the Length of Coasting Trade \nLicence \n46. A company may request a change in the authorization dates by a maximum of \ntwo weeks from the beginning or ending dates, however, the length or duration \nof the permission cannot be extended. This type of request often stems from a \nvessel arriving late in Canada. \n47. The CBSA is allowing a two-week window based on the mutual understanding \nof the Ad Hoc Interdepartmental Committee on Coasting Trade Activities. The \ncommittee has stated the following: \"With respect to the duration or length of \nthe permission, it is recognized that dates could fluctuate and consequently, \nunder normal circumstances, limited changes will be accommodated by two \nweeks from either the beginning or ending dates, provided the length or \nduration of the permission is not extended. The question of whether Canadian \nvessels had been offered in relation to the initial application will be considered \nin reviewing this type of request\". \n\n15 \n\n48. If approved, the CBSA's Commercial Registration Unit will respond by issuing a \nletter advising the authorization can be amended by a two-week window either \nfrom the beginning or ending dates. The Canadian Coast Guard has agreed to \nthe acceptability of the two-week window policy. \n Note: All applicants, offerors and/or objectors participating in this process are \nreminded that, pursuant to sections 18 and 19 of the Coasting Trade Act, it is a \ncriminal offence for a person to knowingly make a false or misleading statement, \neither orally or in writing, as the case may be, in the course of a Coasting Trade \nLicence proceeding. The following appears in sections 18 and 19 of the Coasting \nTrade Act: \n\n\"False Statements” \n18. No person shall knowingly make a false or misleading statement, either \norally or in writing, as the case may be, \n(a) in an application for a licence; \n(b) to the Agency pursuant to a request under section 9; or \n(c) to an enforcement officer while the enforcement officer is engaged in \ncarrying out that enforcement officer's duties and functions under this Act. \nSummary conviction offence and punishment \n19. Every person who contravenes section 17 or 18 is guilty of an offence \npunishable on summary conviction and is liable to a fine of not more than \nfifteen thousand dollars or to imprisonment for a term not exceeding twelve \nmonths or to both.\" \nCruise Ships \n49. Sections 3 and 5 of the Vessel Duties Reduction or Removal \nRegulations provide the removal of customs duties on certain cruise ships that ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "are temporarily imported for use in Canada, on the condition that no suitable \nCanadian vessel is available, as determined through the Coasting Trade \nLicence application process. Cruise ships are defined in the Regulations as \npassenger vessels with overnight accommodations for at least 100 people \nexcluding crew accommodations. The definition specifically excludes ships \nengaged in scheduled passenger or cargo ferry service from qualifying for the \nduty removal provisions given to cruise ships. \n\n16 \n\n50. You may apply under the vessel temporary admission program for a Coasting \nTrade Licence and payment of duties on the 1/120 basis for passenger vessels \nwith overnight accommodations for less than 100 persons. \n51. For information on the processing of cruise ships, please consult Memorandum \nD2-3-7: Marine Operations – Canada Border Services Agency Processing of \nCruise Ships. \nIntercoastal Vessels \n52. The Vessel Duties Reduction or Removal Regulations provide vessels used to \ntransport cargo from one coast to another in Canada within prescribed latitudes \nand longitudes, to a removal of the duties that would otherwise be payable on \nthe vessel as a result of the movement. The duties removal applies only to \nvessels moving cargo, but excludes passengers. In general, this would include \nvessels moving cargo between a point on the west coast of Canada, south of \nlatitude 60 degrees (a line running just south of Seward, Alaska, through \nHudson's Bay to the southern tip of Greenland) and a point in the east of \nCanada that is east of longitude 95 degrees (a line running from approximately \nResolute [Iqaluit] on Cornwallis Island, through Manitoba somewhat west of \nChurchill and west of Kenora onward through the United States). Thus, \nmovements between points such as Churchill and Tuktoyaktuk would be \nexcluded. \nTemporary Storage \n53. Vessels that have been demobilized, that is removed from active service and \nnot used as a storage facility for commercial purposes or as a temporary \nresidence, may be temporarily admitted into Canada for storage in a port facility \nor other storage location. Tariff item No. 9993.00.00 provides for customs duty \nrelief for up to 18 months. If the vessels cannot be removed by the expiry date, \nthe importer can request an extension (see D8-1-1 for additional information). \nThe Vessel Duties Reduction or Removal Regulations(through the Excise Tax \nAct, see paragraphs 43 and 44) provide for GST relief for a period not \nexceeding 12 consecutive months. The storage period may be extended for an \nadditional period or periods not exceeding 12 months total, however the vessel \nwill be subject to payment of 1/120th GST for each additional month of storage. \nAfter 24 months of storage, the balance of the GST is payable. \n54. For commercial vessels, an application for storage must be made at the CBSA \noffice where the vessel is to be stored. The Regulations require an importer to ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "deposit satisfactory security if required, in an amount up to that of the duties \notherwise payable on the vessel. Non-residents' non-commercial vessels in \n\n17 \n\nCanada for repair or storage are to be documented on a Form \nE29B, Temporary Admission Permit and, if required, commercial vessels may \nalso be documented on Form E29B, for control purposes. Requests for storage \nof commercial vessels are to include the following information: \n(a) the vessel name and flag (country of registry); \n(b) the value in Canadian dollars; \n(c) the specific location of the vessel while in storage; \n(d) the duration of the storage; and, \n(e) the name, address, and telephone number of a contact for CBSA \npurposes. \n55. For non-residents' vessels not subject to pre-approval for storage, the importer \nor agent should be prepared to provide a copy of the storage contract including \nlocation, contact information, and length/expiry of contract. Upon expiry of the \nstorage and/or repair contract, the vessel is to be exported and the Form \nE29B acquitted. \nFailure to Meet Conditions of a Temporary Admission Authority \n56. Vessels imported under a temporary admission authority may be used only for \nthe authorized purpose. On expiration of the authority, the vessel is to be: \n(a) exported from Canada, if they are conditionally exempted from duty under \nthe Customs and Excise Offshore Application Act (CEOAA) and are removed \nbeyond the territorial sea; \n(b) fully duty-paid; \n(c) authorized by the Minister to be placed in a Canadian facility for repairs, \noverhaul, or adjustment; or, \n(d) the subject of a further authorization for temporary importation under \nthe Vessels Duties Reduction or Removal Regulations or theTemporary \nImportation (Tariff Item No. 9993.00.00) Regulations. \n57. Where these conditions are not met, or the vessel is used for any purpose other \nthan that set out in the authorization, the duties reduction or removal will be \nrecalculated as follows: \n\n18 \n\n(a) for a vessel imported on the 1/120 basis, the duties reduction will be \nrecalculated on the 1/50 basis for the total period in default; and, \n(b) for a vessel imported under the duty removal provisions, the duties \nremoval will instead be calculated as a duties reduction on the 1/100 basis \nfor the total period in default. \n58. A vessel that does not comply with the conditions of its Coasting Trade \nLicence is in non-compliance with the Coasting Trade Act and subject to \npenalties and fines as well as the cancellation of the Coasting Trade Licence in \naddition to a recalculation of duties and taxes (as outlined in paragraph 57) for \nthe time the vessel was in non-compliance. \nRepairs or Modifications \n59. Repairs or modifications made to a Canadian vessel outside Canada must be \nreported on Form A6 (inward report) to the local CBSA office at the first port of \narrival in Canada. Complementary documentation should be provided to \ninclude: \n(c) a complete description of the repairs or modifications; ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "(d) name, address, telephone and fax numbers of people to contact for \nadditional information; and, \n(e) supporting documentation in the form of work orders, invoices, receipts, \nand other related documents. \n60. The repair and modification provisions of the Vessels Duties Reduction or \nRemoval Regulations apply only to those vessels that are Canadian-built or \nduty-paid in Canada, are returning permanently to the Canadian coasting trade, \nand were not only exported from Canada to obtain repairs or modifications. The \nexception to this would be unforeseen emergency repairs. \n61. For repairs made abroad within one year before the vessel's return to Canada, \nduties and taxes are to be paid on the total value of the repairs in Canadian \ndollars at the duty rate applicable to the vessel. \n62. For repairs made abroad more than one year before the vessel's return to \nCanada, duties on the vessel will be removed providing the vessel has not \nreturned to Canadian waters in the interim. This means that if the vessel enters \nCanadian waters for any reason during the one-year period, duties and taxes \non the value of the repairs will be collected. \n\n19 \n\n63. For modifications made abroad within three years before the vessel's return to \nCanada, duties and taxes are to be paid on the value of the modifications in \nCanadian dollars at the duty rate applicable to the vessel. \n64. For modifications made abroad more than three years before the vessel's return \nto Canada, the customs duties on the vessel will be removed, providing the \nvessel has not returned to Canadian waters in the interim. This means that if \nthe vessel enters Canadian waters for any reason during the three-year period, \nduties and taxes on the value of the modifications will be collected. \n65. In the Vessels Duties Reduction or Removal Regulations, repairs are defined as \nthe restoration of a vessel to the condition of the vessel at the time it last \ndeparted from Canadian customs waters, including any parts, materials, and \nlabour incurred in making the repairs. \n66. The Vessels Duties Reduction or Removal Regulations consider modifications \nto be any work done on a vessel other than repairs. \n67. The Vessels Duties Reduction or Removal Regulations require that essential \nrepairs must result from an unforeseen contingency that occurred outside \nCanadian customs waters and were necessary to ensure the seaworthiness or \nsafety of the vessel, or to enable the vessel to safely reach its port of \ndestination, or return to Canadian customs waters. A claim for duties removal \non essential repairs must be supported by documentary proof that the repairs \nwere essential to the safe return of the vessel. \nAccounting Requirements for Repairs or Modifications \n68. Use Form B3-3 to account for duties payable. Field 24 must be completed to \nshow Order in Council P.C. 1990-939 and field 16 must show the vessel's \nname. Importers have up to two years from the date of accounting to appeal to ", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-5-7-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-5-7", + "marginal_note": "Temporary Importation of Vessels (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "the CBSA for adjustments. The appeal should be written on Form B2, Canada \nCustoms – Adjustment Request, to Trade Services Division for the regional \nCBSA office where the duties and taxes were paid. \n\n20 \n\nReferences \nConsult these resources for further information. \n\nApplicable legislation \nCoasting Trade Act \nCustoms Act \nCustoms and Excise Offshore Application Act \nCanada Shipping Act, 2001 \nCoastal Fisheries Protection Act \nExcise Tax Act \nUnited States Wreckers Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nVessel Duties Reduction or Removal Regulations \nCanada Oil and Gas Certificate of Fitness Regulations \nCustoms Tariff \nRelated D memoranda \n D3-1-1: Policy Respecting the Importation and Transportation of Goods \n D7 Series \n D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) \nRegulations \n\nRelated Forms \n\n C47: Application for Vessel Temporary Admission to the Coasting Trade of \nCanada \n A6: General Declaration \n A8A(B) : In Bond - Cargo Control Document \n E29B: Temporary Admission Permit \nSuperseded D memoranda \nD3-5-7 dated December 6, 2011 \n\n21 \n\nIssuing office \nIssuing office: \nTrade and Anti-dumping Programs Directorate \nContact us \nContact border information services", + "history": "", + "last_amended": "2025-03-12", + "current_to": "2025-03-12", + "citation": "Memorandum D3-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-5-7-eng.html" + }, + { + "id": "dmemo-D3-6-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "- Target audience: Commercial carriers in the rail mode; freight forwarders involved in rail shipments; sufferance warehouse operators.\n- Key content: How to transmit Advance Commercial Information ( ACI )/eManifest electronically to the Canada Border Services Agency's ( CBSA ); timeframes to transmit cargo and conveyance data; requirements to transmit cargo and conveyance data; in-transit movement; unique shipment processes; reporting exemptions.\n- Keywords: ACI; eManifest; electronic transmission; cargo control document; rail carrier; importation; in-transit ; in bond movement; data transmission; cargo data; conveyance data; freight forwarders; conveyance arrival certificate message ( CACM ); loaded buffer car; sealing of railcars; corrections.\nOn this page Updates made to this D-memo Definitions Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada) Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock Failure to submit ACI/eManifest information Contingency plan in the event of system failure Penalty information Additional information References Contact us Related link\nUpdates made to this D-memo\nThis memorandum has been revised to: update the definitions section remove the references to \" pre-arrival \" information and replace with \"Advance Commercial Information ( ACI )/eManifest,\" when applicable change the heading from \"Delivery Requirements and Transfers to Sufferance Warehouse\" to \"Movement and Cargo Control of Unreleased Goods in Canada\" update the policy information and provide clarification on the following sections: general record keeping security requirements carrier obligations cargo reporting and control procedures application to transmit electronic data to the CBSA cargo data conveyance data multi-modal movements cargo and conveyance transmission timeframes sealing of railcars conveyance arrival certification message ACI/eManifest exemptions exceptions from cargo data – only conveyance data required notice of arrival movement and cargo control of unreleased goods in Canada interline transfers notification and error messages corrections to cargo/conveyance data add/change/delete (cancel) cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) loaded buffer cars dangerous commodities additional unique processes railway rolling stock exportation process of railway rolling stock additional information references contact us This memorandum outlines and explains specific CBSA requirements and procedures for reporting and controlling cargo imported into Canada by rail carriers. Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , should be referred to for the general CBSA requirements and administrative policies that apply to all modes of transport. For guidance in regards to the Customs Self-Assessment ( CSA ) Program guidelines and procedures, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D20-1-1 : Exporter Reporting and Memorandum D3-1-8 : Cargo – Export Movements . For information on the release of commercial goods, refer to Memorandum D17-1-4 : Release of Commercial Goods . The Other Government Departments ( OGD ) requirements can be found throughout the D19 – Acts and Regulations of Other Government Departments memorandum series.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Liability Record keeping Monitoring Carrier identification requirement Security requirements Carrier obligation Cargo reporting and control procedures Cargo control number and conveyance reference number reuse timeframes Electronic communication with the CBSA Application to transmit electronic data to the CBSA\n- Data transmission guidelines Cargo data Conveyance data Multi-modal movements Cargo and conveyance transmission timeframes Sealing of railcars Conveyance arrival certification message ACI/eManifest exemptions Exceptions from cargo data – only conveyance data required\n- In bond movement Notice of arrival Movement and cargo control of unreleased goods in Canada Interline transfers Notification and error messages\n- Corrections Correction to cargo/or conveyance data Add/change/delete (cancel) Post –arrival amendments\n- In-transit shipments Conveyance report – transiting through Canada from/to a foreign point Cargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States) Procedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n- Unique shipment processes Loaded buffer cars Overages/shortages Non-emergency repairs Dangerous commodities Derailments and wrecks Additional unique processes Railway rolling stock Exportation process of railway rolling stock\n- Failure to submit ACI/eManifest information\n- Contingency plan in the event of system failure\n- Penalty information\n- Additional information\n- References\n- Contact us\n- Related link", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum:\nAdministrative Monetary Penalty System (AMPS) A system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA's trade and border legislation. The purpose of AMPS is to provide the agency with a means to deter non-compliance by its clients and to ensure a consistent application of legislation and border regulation. Advance Commercial Information ( ACI ) A set of prescribed electronically transmitted pre-arrival cargo and conveyance data elements sent to the CBSA within prescribed timeframes, for the purpose of facilitating the process of commercial goods and risk assessing threats to health, safety and security prior to the arrival of the shipment in Canada. Ancillary equipment Any equipment which enhances the safety, security, containment and preservation of goods carried in vehicles falling within the terms of tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial . Ancillary equipment can be imported pursuant to tariff item 9801.10.20 without documentation in accordance with the Reporting of Imported Goods Regulations , when it is used in international service. A dolly or device used to link trailers would be considered ancillary equipment. Available In respect of any railway rolling stock, that it is available when needed from Canadian production or other Canadian sources in sufficient quantities at a reasonable cost. Buffer car A railcar that can be either empty or loaded with a non-hazardous inert material, that makes up a section of the train for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of the vessel, without intermediate containment or intermediate packaging. Cargo A term used to describe a collection of goods or a shipment. It consists of a grouping of related goods. The cargo is detailed on a bill of lading, waybill, the manifest and/or a cargo control document. Cargo carrier The carrier that causes goods to be transported into Canada by the conveyance operating carrier. Cargo container Cargo container means a container that: is fully or partially enclosed to constitute a receptacle intended for containing goods is of a permanent character and is suitable for repeated use is designed to carry goods, by one or more modes of transport, without intermediate reloading, and has an internal volume of one or more cubic metres This includes the ancillary equipment of the container, provided that the ancillary equipment is carried with the container as well as demountable bodies. Cargo control document ( CCD ) A manifest or other control document that acts as the record of a shipment entering, exiting or moving within Canada, for example, form A8A(B) – In Bond – Cargo Control Document . Cargo control number ( CCN ) The CCN is a number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The CCN consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first 4 alphanumeric characters = CBSA approved carrier code. Carrier A carrier is a person involved in international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. Carrier code As stated in the Customs Act , means the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. It is the unique identifier of carriers for CBSA purposes. Client Anyone who: sends to the CBSA a collection of information, or receives notices from the CBSA Commercial goods Goods that are or will be imported for sale or for any commercial, industrial, occupational, institutional or other similar use. Consignee The definition of consignee is to be understood as follows given the applicable context: when a carrier transmits electronic ACI/eManifest data: the name and address of the party to which the cargo/goods are being shipped as shown on the carrier's contract of carriage (for example, bill of lading, air waybill ( AWB ), or other shipping document) when a freight forwarder provides the CBSA with detailed information pertaining to a consolidated shipment: the name and address of the party to which the cargo/goods are being shipped to as shown on the carrier's contract of carriage (for example, bill of lading, AWB, or other shipping document), or when a freight forwarder provides the CBSA with detailed information pertaining to a deconsolidated shipment: the name and address of the party to which the goods are being shipped as shown on the contract of carriage or commercial sales contract (for example, commercial invoice, bill of sale, or other sales contract) Consolidation A number of separate shipments grouped together by a consolidator or freight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill of lading and reported to the CBSA on one CCD. A single shipment with the involvement of a freight forwarder also known as \"BACK to BACK\" is considered a consolidation. Conveyance Any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance arrival certification message ( CACM ) An electronic notification that carriers transporting specified goods must transmit to the CBSA at their First Port of Arrival using Electronic Data Interchange. Conveyance operating carrier ( COC ) The carrier company operating the conveyance transporting goods into and out of Canada. This is true whether the carrier company owns the conveyance outright, leases the conveyance, or whether any type of security interest is registered on the conveyance. Conveyance reference number ( CRN ) A unique reference number given by the COC to the CBSA to a certain journey or departure of a means of transport. Conveyance report A document used to report the movement of a conveyance to a place inside/outside of Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier low value shipment ( CLVS ) Goods being imported under the CLVS Program by an approved courier. Customs Self-Assessment ( CSA ) A program designed to simplify import border requirements for low-risk , pre-approved importers, carriers and registered drivers. Diversion The rerouting of a shipment, before arrival at the destination CBSA office, sufferance warehouse or break-bulk facility indicated on the cargo transmission or CCD, to a different CBSA destination point. Domestic in-transit (highway and rail modes only) The movement of goods from a point in Canada to another point in Canada through the United States, as well as the movement of goods from a point in the United States to another point in the United States through Canada. This movement is different from an in-transit movement (refer to definition below). Duties Means any fees or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Tax Act , the Excise Act , the Special Import Measures Act , or any other Act of Parliament. Electronic commerce client requirements document ( ECCRD ) A document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) A method to electronically transmit import or export data and accounting documents to the CBSA. eManifest A commercial function in which all carriers and freight forwarders electronically transmit ACI about their shipments to the CBSA. eManifest Portal A secure data transmission option developed by the CBSA that allows the trade community to electronically transmit their pre-arrival data. First port of arrival ( FPOA ) The port of entry in Canada where a commercial conveyance first arrives from a foreign country. Freight forwarder A person who, on behalf of one or more owners, importers, shippers or consignees of goods, causes specified goods to be transported by one or more carriers. Hand-carried goods ( HCG ) Goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada, or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance High value shipment ( HVS ) Commercial goods that are valued over the low value shipment threshold amount. House bill A CCD submitted by a freight forwarder for shipments that have, or will be, deconsolidated from another CCD. International commercial transportation Any transportation resulting in, or intended to result in, the carriage of persons or goods for hire or reward, or any transportation of persons or goods by or on behalf of an enterprise engaged in an activity of financial return, where the persons or goods are conveyed: from outside Canada to a place inside Canada from a place inside Canada to a place outside Canada, or from a place outside Canada in-transit through Canada to another place outside Canada International service Means the use, while loaded or empty, of railway rolling stock dispatched on a direct route from a place in Canada to a place in the United States, or from a place in the United States to a place in Canada, and includes loading and unloading in Canada while on the direct route. Instruments of International Trade ( IIT ) Empty shipper or importer owned containers and also those registered under the Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally. In-transit The movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. This movement is different from the domestic in-transit movement (refer to definition above). Low value shipment ( LVS ) Commercial goods with a value for duty not exceeding the threshold amount. Monthly rental charge In respect of any railway rolling stock, the average monthly rental charge for the use in Canada of that railway rolling stock. Multi-modal movement A cargo documented on a transport document (for example, AWB, bill of lading) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. Other government department ( OGD ) Other government departments and agencies such as the Canadian Food Inspection Agency ( CFIA ) or Global Affairs Canada (GAC). Refer to Other Government Departments and Agencies: References List for Importers . Overage Any excess in the number of pieces transmitted in the same shipment and found by the carrier or freight forwarder post-arrival . Port of report The port where cargo physically arrives in Canada at the first port of arrival. It is where the conveyance, specified goods, and/or persons are expected to arrive in Canada. Pre-arrival Prior to a conveyance or goods arriving in Canada. Pre-Arrival Review System (PARS) PARS is a service option for the release of commercial goods which can be transmitted pre or post-arrival . PARS allows importers and customs brokers to submit interim accounting documentation to the CBSA for review and processing to obtain release of commercial goods. Railway rolling stock Means wheeled railway equipment, such as passenger cars, baggage cars and freight cars. Record Any material on which data are recorded or marked and which is capable of being read or understood by a person or a computer system or other device. Release Notification System ( RNS ) Message A system message sent to the client regarding the status of the release. Re-manifest A new CCD, with a new CCN, which is presented to change a CCD that had previously been submitted to the CBSA. Shipment A shipment for which a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods, or a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document A shipment for which a freight forwarder is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Shipper/Consignor Name and address of the person shipping the goods as stipulated on the contract of carriage (for example, a bill of lading, AWB, commercial invoice, other shipping document or sales contract, etc.). Shipper's load and count Cargo moving under a bill of lading where the carrier acts as a transport contractor without responsibility for loading or unloading. Shortage Where ACI/eManifest data was transmitted and a quantity of goods was initially reported upon arrival at the FPOA, and subsequently the number of pieces found, by the freight forwarder or carrier, is less than the number of pieces reported to the CBSA pre-arrival and upon arrival. Specified goods Under the Reporting of Imported Goods Regulations , specified goods includes commercial goods that are or will be imported to Canada for a fee or empty cargo containers that are not for sale but does not include: goods that will be released after they have been accounted for and all duties with respect to them have been paid under subsection 32(1) of the Customs Act if: the goods are or will be in the actual possession of a person arriving in Canada, or the goods form or will form part of a person's baggage and the person and the baggage arrive or will arrive in Canada on board the same conveyance mail commercial goods that are used in a repair that is made outside Canada to a conveyance that was built in Canada or in respect of which duties have been paid, if the repair is made as a result of an unforeseen contingency that occurs outside Canada and is necessary to ensure the conveyance's safe return to Canada a military conveyance within the meaning of subsection 18(1) of the Canadian Transportation Accident Investigation and Safety Board Act or goods that are transported on board that conveyance an emergency conveyance or goods that are transported on board that conveyance a conveyance that returns to Canada immediately after being denied entry to the United States or goods that are transported on board that conveyance Warehouse arrival certification message ( WACM ) An electronic arrival message sent by sufferance warehouse operators to the CBSA when unreleased cargo physically arrives in their sufferance warehouse and liability for the cargo has transferred from the carrier to the sufferance warehouse.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , establish the time, manner and who is required to send ACI/eManifest data pertaining to commercial cargo and conveyances entering or moving in-transit through Canada.\n3. Except as otherwise prescribed in the Customs Act , the Reporting of Imported Goods Regulations and the Transportation of Goods Regulations , all goods that are imported or moving in-transit through Canada must be reported to the CBSA at the FPOA in Canada, even when exempt from the requirement to provide ACI/eManifest. The requirement to report cargo and conveyance to the CBSA is effected electronically, orally or in writing, in the prescribed manner as described in the Reporting of Imported Goods Regulations .\n4. The receipt of ACI/eManifest cargo and conveyance data enables the CBSA to:\n- effectively manage high risk goods and identify threats to health, safety, and security prior to the arrival of cargo and conveyances in Canada\n- allow low risk goods a more efficient, streamlined process at the border, and\n- control the movement of in bond goods\nLiability\n5. For information on the carrier's liability pertaining to ACI/eManifest, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nRecord keeping\n6. In addition to records required to be maintained for other CBSA programs, every person who transports goods or causes goods to be transported into Canada or transports or causes to be transported within Canada goods that have been imported but have not been released is required, under the Transportation of Goods Regulations , to keep records of the electronic data that has been transmitted to the CBSA and any acknowledgment of receipt of that data received from the CBSA. The records that must be kept include all source documents, in paper and/or electronic format, specifically related to the individual data elements transmitted and information reported at time of arrival. For CBSA purposes, records by means of which the person gives the agency information under subsection 12.1(1) of the Customs Act must be kept for a period of three complete calendar years plus the current year during which data was transmitted.\nMonitoring\n7. In addition to all other monitoring and verification activities, the CBSA will perform periodic monitoring of the records kept by carriers related to electronic conveyance and cargo information. The monitoring will confirm whether the conveyance and cargo data were submitted in a timely manner and that information transmitted pre-arrival is true, accurate and complete and corresponds to the information contained on the source documents on file. This includes the use of exception/exemption codes.\nCarrier identification requirement\n8. Any carrier transporting or causing specified goods to be transported into Canada must have a CBSA assigned carrier code.\n9. The CBSA carrier code forms the prefix of the CCN and the CRN.\n10. For the purpose of identifying carriers and freight forwarders, a bonded or non-bonded CBSA carrier code will be assigned to a company upon authorization. This carrier code number must be shown on all CCDs presented or transmitted to the CBSA.\n11. CRNs must have the CBSA assigned carrier code of the legal entity (carrier) physically arriving at the border as the prefix to the CRN.\n12. For information pertaining to carrier code requirements and how to obtain a carrier code, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nSecurity requirements\n13. To become a bonded carrier or freight forwarder, an application for a bonded carrier code must be made and security posted. For more information, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nCarrier obligations\n14. All carriers transporting specified goods into Canada must electronically transmit to the CBSA specified data pertaining to the cargo and conveyance within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . Provision of this data within prescribed timeframes satisfies the requirement set out in section 12.1 of the Customs Act .\n15. Transmission of electronic ACI/eManifest data does not constitute \"reporting\" for the purposes of section 12(1) of the Customs Act . Report, as defined in section 12(1), is not achieved until the operator of the rail conveyance transmits an electronic CACM. Rail carriers can send in their request for an arrival up to 30 minutes in advance of their actual arrival at the Canadian border.\n16. When the conveyance arrives at FPOA and the status is updated to \"reported,\" the CBSA will send a notification to the carrier who is the operator of the conveyance, as identified by the CBSA carrier code on the conveyance report, detailing the CCNs of the related cargo transmissions that are deemed to have been reported as per section 12(1) of the Customs Act . This message will serve as the carrier's \"proof of report.\"\n17. As per section 7.1 of the Customs Act , carriers are liable to ensure all information provided to the CBSA, including ACI/eManifest and at-arrival information is true, accurate, and complete. Furthermore, as per section 22 of the Customs Act and section 7 of the Transportation of Goods Regulations , the information transmitted must be supported by source documentation (for example, bills of lading, invoices, contract of carriage) and made available to the CBSA upon request. Carriers are also liable to ensure all information provided to the CBSA is sent within mode prescribed timeframes.\n18. Carriers will incur any and all costs associated with the movement or relocation of cargo for the purpose of an examination by the CBSA.\nCargo reporting and control procedures\n19. The cargo report must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n20. Before or upon arrival of the goods in Canada, the rail carrier may submit, in addition to the electronic transmission, form A1, Train Report Inward, identifying shipments for which the CBSA has received and accepted cargo details. Rail crew must also report to the CBSA.\n21. When in bond freight physically arrives at its final destination (rail sufferance yard), the warehouse operator must submit a WACM to the CBSA. Information on WACM and other notifications can be found in Chapter 11: ACI/eManifest Notices of the ECCRD.\n22. When the CBSA releases the shipment, the CBSA will transmit an electronic release message to both the rail carrier and the sufferance warehouse.\n23. Shipments that cannot enter Canada due to CBSA prohibitions or the regulations of other government departments, such as the Canadian Food Inspection Agency , must be returned immediately to the United States under CBSA control.\nCargo control number and conveyance reference number reuse timeframes\n24. Rail CCNs and CRNs must be unique and cannot be reused for three years starting January 1st of the year following its initial use.\nElectronic communication with the CBSA\n25. Carriers must transmit data using the CBSA's EDI systems. Before initiating the application process (outlined below), carriers/freight forwarders must have a valid CBSA assigned carrier code as per section 12.1 of the Customs Act .\nApplication to transmit electronic data to the CBSA\n26. Carriers using EDI are required to complete an application form and submit it to the Technical Commercial Client Unit ( TCCU ).\n27. EDI clients may choose to transmit their own data to the CBSA or they may choose to use a service provider. Clients that choose to use a service provider are reminded that they remain liable for the data transmitted to the CBSA. Non-compliance may be subject to AMPS penalty. For more information on how to apply, to participate in EDI, methods of electronic communication and general information on EDI, refer to EDI/Portal Clients: Communication Methods .\n28. For all enquiries related to any problems with electronic transmission of data and the related application process, or to obtain a copy of Chapter 3: ACI/eManifest Rail of the ECCRD, contact the TCCU at:\nTechnical Commercial Client Unit Phone: 1-888-957-7224 (Canada and United States) Option 1 for EDI transactions Option 2 for technical portal assistance Email: tccu-ustcc@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Data transmission guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Cargo data\n29. The cargo data must be electronically transmitted to the CBSA by the carrier, or a service provider authorized by that carrier to transmit on their behalf, within the prescribed timeframes as outlined in the Reporting of Imported Goods Regulations . A rail cargo report is mandatory for all non-exempt import cargo.\n30. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n31. Electronic cargo submissions must be transmitted with an applicable movement type/service option, as found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n32. A sub-location code is mandatory for in bond shipments and conditional for shipments requesting release at FPOA. This option is available to provide a secondary (inland) port of release should the shipment not be able to obtain release at the border (for example, failed PARS) and the goods qualify for in bond movement.\n33. A complete list of the information that a rail carrier must include in the cargo transmission can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nConveyance data\n34. The COC or a service provider authorized by that carrier must prepare and transmit an electronic transmission to the CBSA with the required conveyance data within the timeframes as specified in the Reporting of Imported Goods Regulations .\n35. All cargo data must be accepted by the CBSA system and on file in order to be subsequently linked to a conveyance. If a conveyance is transmitted quoting a CCN that is either not on file or in reject status, the conveyance transmission will be rejected.\n36. For an empty conveyance, an \"empty\" indicator must be utilized to indicate a conveyance with no cargo.\n37. Rail carriers who arrive at the FPOA with empty conveyances (with no specified goods on board), and who have not transmitted ACI/eManifest data will not receive any AMPS for failing to transmit ACI/eManifest data for that empty conveyance until further notice. This does not remove the requirement to report to the nearest CBSA office upon arrival in Canada.\n38. A complete list of the information that must be included in the conveyance data can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nMulti-modal movements\n39. The multi-modal cargo process applies to both highway and rail modes of transport. The owner or person in charge of the conveyance will link the cargo to the conveyance transmission.\n40. A multi-modal movement is a cargo documented on a transport document (for example, waybill) used for a specific mode of transportation, but arrives in Canada using a different mode of transport. The cargo carrier will be required to electronically transmit the multi-modal cargo within the prescribed timeframes specific to the transportation mode used to physically transport the goods into Canada.\nFor example, Highway cargo is loaded onto a railcar for transport into Canada. The highway carrier will transmit a multi-modal cargo submission. The COC will transmit a rail conveyance report and link the multi-modal cargo to the rail conveyance. The multi-modal cargo and the rail conveyance data must be received by the CBSA within the rail transmission timeframes.\nCargo and conveyance transmission timeframes\n41. Carriers (or an authorized third-party provider acting on a carrier's behalf), are required to prepare and transmit the required cargo and conveyance information within the timeframes specified in the Reporting of Imported Goods Regulations .\n42. In the rail mode, the conveyance and cargo information for specified goods must be received and validated by the CBSA, at least two hours prior to the conveyance arriving at the FPOA in Canada, as outlined in the Reporting of Imported Goods Regulations .\n43. Properly formatted messages received less than two hours prior to the transmitted estimated time of arrival at the border will be accepted by the system, but the client will also be warned via error message of \"insufficient review time,\" and AMPS penalties may be applicable.\nSealing of railcars\n44. The sealing of railcars, conveyances and containers are only required for the following specific CBSA circumstances:\n- carriers who must meet sealing requirements as participants of the CBSA's trusted trader program (for more information on sealing requirements for trusted traders refer to Memorandum D23-1-1 : Partners in Protection Program )\n- cargo that is controlled or regulated by any Act of Parliament\n- domestic in-transit movements to the point of final export when using the BSF708: Rail in Transit Manifest paper reporting process\n- movement of conveyances and containers from the FPOA to a CBSA examination location, and\n- at the discretion of the officer\n45. With the exception of cargo that is controlled or regulated by any Act of Parliament, bonded carriers will be allowed to move without seals between inland sufferance warehouses, where the cargo has been amended or re-manifested .\n46. If a railcar or part thereof, is sealed with a company seal(s), the seal number(s) must be correctly transmitted on the ACI/eManifest cargo transmission. The company seal will remain intact, unless the CBSA performs an examination.\n47. CSA carriers may move inland without a seal except when a railcar is selected for inland examination under form A28, Inspection or Operational Report Control. Note: It is important to remember that if the carrier is both CSA and Partners in Protection ( PIP ) approved, the PIP sealing requirements supersede the CSA requirement. For more information, refer to Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers . 48. Where an examination of the cargo and conveyance cannot be conducted at the FPOA, the CBSA will affix CBSA seals at the FPOA for examination at destination. The load must be delivered to the release point with the CBSA seals intact. If company seals are already affixed, it is not necessary to replace these seals with CBSA seals, however the load must be delivered to the release point with the seals intact. 49. Where the size, nature or routing of the shipment makes sealing of the container/railcar impracticable, other measures of securing the cargo for examination must be employed. For example, individual boxes or packages can be bound or sealed in a manner that prevents undetected removal or substitution of contents. In the case of uncrated machinery or equipment, serial numbers can be used for control purposes. Seal numbers, serial numbers or a notation of how packages have been secured must be indicated on form A28, Inspection or Operational Report Control (where applicable), by the Border Services Officer ( BSO ) at FPOA. Where the BSO determines that the goods cannot be securely sealed, the goods must be checked against the cargo control transmission. Any unloading for this purpose must be done by and at the expense of the carrier. 50. A BSO may permit a load to be moved in bond to a destination under convoy of a BSO where the nature of the goods or the type of vehicle used does not permit the merchandise to be placed under seal, or unreasonable time and labour would be involved in unloading and checking the goods, or for other reasons at the CBSA's discretion. This movement would be at the expense of the carrier. 51. The CBSA reserves the right to seal any conveyance, container, or compartment at any time.\nConveyance arrival certification message\n52. To meet the reporting requirements under section 12(1) of the Customs Act , the COC must transmit a CACM upon arrival at the FPOA.\n53. The CACM is required in addition to the cargo and conveyance ACI/eManifest data previously transmitted according to the prescribed timeframes as described in the Reporting of Imported Goods Regulations .\n54. The COC or a service provider authorized by that carrier to transmit on their behalf, prepares and transmits a CACM to the CBSA through EDI.\n55. An arrival in the rail mode is defined as when the rail conveyance has physically arrived in Canada. The CACM can be transmitted and received a maximum of 30 minutes prior to arrival, allowing rail carriers to transmit their arrival request up to 30 minutes in advance of their actual arrival at the Canadian border.\n56. Upon receipt, validation and acceptance of the CACM, the CBSA system updates the status of the conveyance and related cargo, and acknowledges the arrival of the conveyance with a section 12(1) \"Reported Notice\" to the originator of the arrival message. This notice indicates that the COC (as identified by the CBSA carrier code transmitted within the conveyance report) has met their obligation to report under section 12(1) of the Customs Act , for the conveyance and all shipments detailed on cargo documents that are linked to that conveyance. The CACM will generate any release (for shipments requesting FPOA release), authority to move for shipments in bond, authority to deliver for CSA shipments (where cargo and conveyance information was provided electronically through ACI/eManifest) or referral notification messages accordingly. For more information refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n57. All section 12(1) \"Reported Notices\" sent to the carrier must be kept on file and made available to the CBSA when requested during compliance monitoring, supported by the requirements in the Transportation of Goods Regulations .\n58. For a complete list of the information that must be included in the CACM, refer to the ACI/eManifest Non-Highway Conveyance Arrival Certification Message Implementation Guide. For a copy of this guide, contact TCCU.\nACI/eManifest exemptions\n59. This section will outline circumstances in which ACI/eManifest cargo data is not required under section 12.1 of the Customs Act . A complete list is found in Chapter 3: ACI/eManifest Rail of the ECCRD.\n60. Should clients choose to transmit ACI/eManifest data for any of the listed exemptions and/or exceptions they must do so within the timeframes specified in the Reporting of Imported Goods Regulations . A complete list of the information that a carrier must include in the conveyance and cargo transmissions can be found in Chapter 3: ACI/eManifest Rail of the ECCRD.\nExceptions from cargo data – only conveyance data required\n61. The following are exempt from cargo data where only conveyance data is required:\n- goods that are being imported into Canada under the CLVS program by an approved courier Note: Low value shipments with a value for duty not exceeding the threshold amount, that are not imported under the CLVS program require ACI/eManifest data.\n- IIT – empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada (for example, shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes or similar goods used to ship goods internationally) Note: If container is for import, then ACI/eManifest cargo data is required.\n- mail (Canada Post, United States Mail, International) – as part of a mixed load\n- emergency repairs – includes conveyances that have been repaired outside Canada as a result of an unforeseen contingency that occurred outside Canada; and the repairs were necessary to ensure the safe return to Canada of the conveyance\n- domestic in-transit movements, when using BSF708: Rail in Transit Manifest paper process\n- dunnage – packaging material such as boards, blocks, planks, metal or plastic bracing, used in supporting and securing packages for shipping and handling\n- loaded buffer cars – containing inert materials that meet a CFIA exemption and are for the protection of the train crew from hazardous or combustible materials and the materials themselves, from sources of ignition Note: Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\n- empty conveyances – conveyance transmission requires an indicator identifying the conveyance as being empty\n62. Report on arrival requirements under section 12(1) of the Customs Act , for all of the above exemptions are outlined in this memorandum.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "In bond movement", + "part": "", + "division": "", + "heading": "", + "text": "Notice of arrival\n63. On arrival at the inland destination, the warehouse operator will electronically arrive the unreleased cargo with a WACM, transferring liability of those goods from the carrier to the warehouse. For more information on WACM, refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\nMovement and cargo control of unreleased goods in Canada\n64. Cargo arriving by rail for furtherance inland under rail cargo control must be delivered to a sufferance warehouse authorized to receive the goods as per Memorandum D4-1-4 : Customs Sufferance Warehouses unless exempted from this requirement. A list of exemptions is contained in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods .\n65. Cargo arriving in Canada as rail traffic can be transferred to a highway carrier and move forward to its destination on the primary rail cargo control transmission provided that:\n- the highway sufferance warehouse at the destination is licensed to receive shipments on rail CCDs, and\n- the CBSA office at the destination is indicated on the primary cargo control transmission\n66. Cargo can be transferred to another sufferance warehouse after presentation and approval of a re-manifest . This applies only if the warehouse is licensed to receive the freight.\n67. Consolidated shipments may be transferred from a rail sufferance warehouse to a sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. For more information on electronic house bills and movement between warehouses, refer to Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements .\n68. Consolidated shipments consigned to a bonded freight forwarder and reported by the primary carrier at the FPOA, may be authorized by the CBSA to move directly to the sufferance warehouse authorized to deconsolidate as per Memorandum D4-1-4 : Customs Sufferance Warehouses. Refer to Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods and Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements, for required conditions.\n69. Cargo arriving by air, highway, or marine mode moving in-bond under rail cargo control must be re-manifested at the primary sufferance warehouse, and delivered to the destination sufferance warehouse.\n70. Containers arriving under rail cargo control moving in bond for export may be delivered to the exporting sufferance warehouse providing they remain intact, and the rail CCDs indicates the goods are for export.\n71. Cargo arriving under a highway cargo transmission must be delivered to a warehouse authorized to receive the goods. For information refer to Memorandum D4-1-4 : Customs Sufferance Warehouses.\nInterline transfers\n72. Rail carriers may transfer in bond goods to a secondary bonded rail carrier for export under the original carrier's CCD, provided that the final destination is indicated on the original cargo transmission.\n73. The transferring rail carrier will maintain full liability for the goods and will be absolved of liability to the CBSA once the goods have been acquitted by the conveyance operator upon export by reporting the CCN on the paper A5, Train Report Outward.\nNotification and error messages\n74. All ACI/eManifest data received will be validated and processed through CBSA's systems, and the CBSA will transmit response messages back to the sender. Notices are sent via the same route as the incoming transmission.\n75. There are two types of response messages clients can expect to receive from CBSA systems when transmitting ACI/eManifest data by electronic means:\n- positive responses\n- error responses\n76. Positive responses are issued in the form of \"Acknowledgements.\" Acknowledgements are generated when the EDI transmission has successfully passed all syntactical and validation edits.\n77. Error messages will be transmitted to the sender indicating the nature of the error, in the form of reject notices. Carriers must make corrections to transmissions in error and re-send to the CBSA within the prescribed timeframes. The rejected report will be considered by the CBSA as non-transmission of the conveyance and/or cargo data until the identified errors have been addressed and the data is in \"Accepted\" status by the CBSA system.\n78. For a complete description of all notifications, response time frames, error messages and codes and their application, as well as Request for Information ( RFI ) notices, refer to Chapter 3: ACI/eManifest Rail of the ECCRD.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Corrections", + "part": "", + "division": "", + "heading": "", + "text": "Corrections to cargo and/or conveyance data\n79. Changes or amendments to cargo and/or conveyance data shall be made as soon as they are known as per Chapter 3: ACI/eManifest Rail of the ECCRD.\nAdd/Change/Delete (cancel)\n80. An \"add\" is used for the first transmission (original) of ACI/eManifest data, whether it is cargo or conveyance data. It must be transmitted within the timeframes as prescribed in the Reporting of Imported Goods Regulations .\n81. A \"change\" involves the ACI/eManifest re-transmission of the entire record (all applicable data elements), which will then replace the entire record on file. As a rule, the carrier will be required to transmit a change to update the current conveyance record or cargo record when any of the data elements on the current transmission to the CBSA change. Individual data elements are not to be transmitted separately.\n82. However, if a CCN on a cargo submission or the actual CRN on a conveyance transmission needs to be changed, the client must first transmit a record to delete the cargo or conveyance, and then transmit an \"Add\" for the new report with the new CCN or CRN. A change request will not be accepted in that case.\n83. A \"delete\" (cancel) is used for the complete removal of records or packages of records. If individual data elements or loops of segments are to be deleted, these must be processed as changes. The specific data transmitted on the delete does not necessarily have to be identical to the original add or change – only the \"key\" data (for example, CCN or CRN and whether the record is a cargo or conveyance) must be identical.\n84. Deletions may be made at any time up until arrival at the port of report. If a conveyance transmission is on file, it must be changed or cancelled before an associated cargo can be cancelled.\nNote: Un-arrived cargo and conveyance records are to be deleted (cancelled) if unused within 90 days.\nPost – arrival amendments\n85. Cargo and conveyance data transmissions, if found by the carrier to be in error post-arrival , must be amended as soon as the error is discovered.\n86. Some key data elements cannot be electronically amended or deleted post-arrival . If amendments/deletions to these data elements are required, the online form, BSF673: House Bill, Cargo and Conveyance Manual Amendment Form – Post-Arrival – All Modes must be completed. Carriers/freight forwarders have up to 90 days to present the correction request to the CBSA commercial office.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "In-transit shipments", + "part": "", + "division": "", + "heading": "", + "text": "Conveyance report – transiting through Canada from/to a foreign point\n87. Rail carriers are responsible for reporting cargo transiting through Canada to the CBSA at the FPOA by using EDI. Paper A5, Train Report Outward, will be used to report the conveyance at point of exit. Alternatively, reported cargo transferred to a vessel for export to a foreign country will be acquitted by the Marine outward report.\n88. Paper A5 must list the CCNs associated with the cargo that is exiting Canada on that particular conveyance.\n89. Additional information may also be included, such as:\n- carrier name and contact information\n- carrier code\n- date and time the A5 is being sent to the CBSA\n- date and estimated time of arrival to the port of export\n- train number or report number (not railcar number)\n- export reporting office ( ERO )\n- order number (order of railcars built on the train)\n- railcar number\n- container number (if containerized)\nCargo reporting and control procedures for domestic in-transit shipments (United States – Canada – United States)\n90. EDI rail carriers no longer have to use form BSF708: Rail in Transit Manifest to report freight shipments in-transit through Canada (United States – Canada – United States). Instead, the rail carrier has the option of transmitting ACI/eManifest cargo data. If electronic cargo is being transmitted, rail carriers are reminded to not use the in-transit cargo exception code on the conveyance report, and to select \" in-transit \" in the \"Movement Type (Manifest Type Code)\" field of the cargo transmission.\n91. If using the form BSF708 paper option, the CBSA will not issue AMPS penalties for failing to electronically transmit in-transit cargo data.\n92. Paper A5, Train Report Outward, is to be presented upon exit from Canada. Carriers must export sealed loaded railcars at the point of exit with the seals intact. If the seals are broken, the railcars must go to the local rail examination facility where a BSO may do a physical check of the contents against relative waybills. Upon approval, the railcars will be released to return to the United States.\n93. Carriers cannot divert in-transit cars to Canadian destinations. If the carrier does divert the in-transit cars or holds the cargo for disposal in Canada, a BSO will detain the cars immediately for determination.\n94. Carriers can export in-transit cars at any CBSA office where railways cross the international border. The CBSA will allow a route change from one point of exit to another. This is not considered as a diversion for CBSA purposes.\nProcedures for Canadian goods in-transit through the United States (Canada – United States – Canada)\n95. The paper A5, Train Report Outward, is required to be presented upon exit from Canada for the first leg of the in-transit cargo move. Upon re-entry , rail carriers are required to transmit Canadian origin cargo as an import to Canada. Rail carriers are asked to include the text \" in-transit Canadian origin goods\" in the special instructions field of the cargo transmission.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Unique shipment processes", + "part": "", + "division": "", + "heading": "", + "text": "96. The following rail specific processes are not exempt from ACI/eManifest data; however the reporting or ACI/eManifest requirements differ in some manner.\nLoaded buffer cars\n97. Loaded rail buffer cars containing inert materials that meet the CBSA cargo exception and a CFIA exemption do not require the transmission of ACI/eManifest cargo data. Verify that the material contained within the buffer car is exempt from CFIA in the Automated Import Reference System (AIRS). If the CFIA exemption is met, the rail carrier is advised to transmit the appropriate cargo exception code, code 02 Ottawa File and Container Banks (Instruments of International Trade) within the ACI/eManifest conveyance data.\n98. Loaded buffer cars containing inert materials that do not meet a CFIA exemption (for example, soil) require full ACI/eManifest cargo data within the prescribed timeframes, as well as the applicable OGD approvals.\nOverages/shortages\n99. Where there are discrepancies between transmitted data and/or reported cargo and the actual number of pieces found on arrival, the process documented in the Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods must be followed.\nNon-emergency repairs\n100. For repairs to conveyances that were completed outside of Canada and do not meet the definition of emergency repairs, carriers must transmit cargo and conveyance data to the CBSA within the prescribed advance timeframes, identifying the repair as the cargo.\nDangerous commodities\n101. The Transportation of Dangerous Goods Regulations require that all shipments of dangerous goods be classified, labeled, placarded, packaged, and documented in a specific manner by the shipper. For more information, refer to Memorandum D19-13-5 : Transportation of Dangerous Goods .\n102. ACI/eManifest cargo and conveyance information pertaining to dangerous commodities must be transmitted electronically within the guidelines and procedures outlined in the Reporting of Imported Goods Regulations and this memorandum.\nDerailments and wrecks\n103. Cargo control transmissions and waybills that cannot be properly acquitted at the receiving CBSA office due to a railway derailment or wreck should be referred to the CBSA office where the rail carrier originally reported the wreck. The responsibility to ensure correct acquittal of waybill quantities, and the merit of any application to account for damaged goods rest with the CBSA office so notified.\nAdditional unique processes\n104. An ACI/eManifest cargo transmission is required for an empty railcar, where the railcar is the imported good.\n105. The carrier must report all shipments of Company Owned Material (COMAT) on an ACI/eManifest cargo transmission.\n106. When cargo is carried under shipper's load and count arrangements between the carrier and the shipper, the cargo control transmission must clearly state \"shipper's load and count\" and the shipper must seal all units before transferring to the carrier. \"Shippers load and count\" is not a description of the goods.\n107. In the case of car, container, or trailer-on-flatcar load lots (one type of commodity), show the actual number of cartons, cases, barrels, etc., of the commodity.\n108. In case of bulk commodities, the quantity on the CCD or electronic report will be shown as \"1,\" representing one railcar.\n109. Other unique shipment processes are referenced in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . They are as follows:\n- goods found astray (misrouted goods)\n- non-resident importer\n- transporting \"to order\" shipments\n- moving company and personal effects\n- entered to arrive ( ETA ) and value included ( VI ) shipments\n- ship's stores\n- duty free shops (goods imported by duty free shops)\n- carnet and other temporary imports\n- unscheduled emergency diversion – goods moving into Canada\nRailway rolling stock\n110. All locomotives, railway rolling stock, and miscellaneous railway equipment arriving in or departing from Canada are required to report to the CBSA.\n111. If they are being imported temporarily for the purpose of international commercial service they are classified under tariff item 9801.10.10 of the Chapter 98: T2025 – Special classification provisions – non-commercial and are customs duty free. ACI/eManifest cargo and conveyance data are required and when exported, they are reported on a paper A5, Train Report Outward.\n112. The determination of whether or not locomotives, railway rolling stock or miscellaneous railway equipment are engaged in international commercial transportation is based on the origin and destination of the goods carried and not the actual route of the locomotive, railway rolling stock or miscellaneous railway equipment. For more information, refer to Memorandum D3-1-5 : International Commercial Transportation .\n113. Foreign railway rolling stock imported into Canada to be temporarily engaged for domestic use under tariff item 9801.20.00 may do so with goods on board.\n114. All locomotives, railway rolling stock and miscellaneous railway equipment arriving in or departing from Canada must be reported and are normally not accounted for but are documented on ACI/eManifest conveyance transmissions and on a paper A5, Train Report Outward.\n115. Companies wishing to temporarily engage foreign railway rolling stock for domestic use do not require pre-authorization from the CBSA. However, the importation of the railway rolling stock must be under a lease or contract, for a period not exceeding 12 months, signed prior to the importation.\n116. The foreign railway rolling stock cannot be removed from Canada for any reason, including being placed in international service. Foreign railway rolling stock that is being used for domestic in-transit movements from one place in Canada to another place in Canada, through the United States, is not considered to have been placed in international service.\n117. Importers of foreign railway rolling stock that is owned or controlled by United States railway companies must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service.\n118. Importers of foreign railway rolling stock that is not the property of or under the control of a United States railway must report the diversion of any railway rolling stock that is removed from international service and temporarily diverted into Canadian domestic service. The railway rolling stock that has been diverted from tariff item 9801.10.10 must be classified under Chapter 86 of the Customs Tariff .\nNote: Goods of tariff item 9801.20.00 must be owned or under the control of a railway company in the United States. The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively. The origin may attract customs duties which would be paid the first time only.\n119. The importer is required to monitor the length of time the railway rolling stock is diverted to Canadian domestic use.\n120. Importers of railway rolling stock that has been manufactured in Canada that is diverted temporarily from international service and placed into Canadian domestic service must report the diversion. In this case, the Canadian railway rolling stock would have been manufactured in Canada for export and never entered into domestic service. If the Canadian railway rolling stock is owned or under the control of a railway company in the United States, it is being diverted from tariff item 9801.10.10 to tariff item 9801.20.00. If the railcars are owned or under the control of a foreign railway other than a United States railway, the railcars will be diverted to Chapter 86 of the Customs Tariff . The period of diversion cannot exceed 90 days in one calendar year. The 90 days does not have to occur consecutively.\n121. For information regarding non-taxable importations, refer to the Excise Tax Act Schedule VII.\n122. For information regarding the calculation of GST on railway rolling stock, refer to the Value of Imported Goods (GST/HST) Regulations (sections 9, 10 and 11).\nExportation process of railway rolling stock\n123. It is the importer's responsibility to advise the regional CBSA office at the place where the goods were accounted for, that the railway rolling stock has been exported. Proof of export must be provided within 30 days of the exportation of the last railcar or when the lease or contract expires, whichever is earlier.\n124. Proof of export can be provided by any of the following, on condition that it clearly demonstrates that the diverted railcar has left Canada and the date of departure is evident:\n- a validated A5, Train Report Outward\n- a certified E15 (identification of goods exported or destroyed)\n- United States customs report\n- an internal off-line report\n- an interline report with United States railway company", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Failure to submit ACI/eManifest information", + "part": "", + "division": "", + "heading": "", + "text": "125. The CBSA requires complete information pertaining to all specified goods arriving in Canada. Where no ACI/eManifest information was transmitted and no other exemption or exception exists, the carrier must transmit a cargo report as soon as it is discovered. Should the CBSA discover goods for which no ACI/eManifest data was transmitted, and for which no report was made to CBSA, AMPS may be issued to the carrier for non-report .\n126. When the conveyance is known, the CRN must also be amended to add this post-arrival cargo.\n127. Post-arrival cargo that is not attached to a related CRN will be presented to the nearest CBSA office to have the status electronically updated to \"Arrived.\" This must be done to enable release of the goods.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Contingency plan in the event of system failure", + "part": "", + "division": "", + "heading": "", + "text": "128. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes.\n129. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Penalty information", + "part": "", + "division": "", + "heading": "", + "text": "130. For information on administrative penalties, refer to Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System . Information on AMPS penalties is also available on the Administrative Monetary Penalty System .\n131. Other administrative sanctions, such as the revocation of program privileges and penalties of OGD's, may also be applicable.", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Additional information", + "part": "", + "division": "", + "heading": "", + "text": "132. For additional information, within Canada and United States, call the Border Information Service (BIS) at 1-800-461-9999 . From outside Canada and United States, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (except holidays). TTY is also available within Canada and United States: 1-866-335-3237 . Additional information can also be found on Contact border information services .", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information:\nApplicable legislations\n- Canadian Food Inspection Agency\n- Canadian Transportation Accident Investigation and Safety Board Act\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\n- Transportation of Goods Regulations\n- Transportation of Dangerous Goods Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D-memos\n- Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5 : International Commercial Transportation\n- Memorandum D3-1-8 : Cargo – Export Movements\n- Memorandum D3-3-1 : Freight forwarder pre-arrival and reporting requirements\n- Memorandum D4-1-4 : Customs Sufferance Warehouses\n- Memorandum D17-1-4 : Release of Commercial Goods\n- Memorandum D19-13-5 : Transportation of Dangerous Goods\n- Memorandum D20-1-1 : Exporter Reporting\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-1-1 : Partners in Protection Program\n- Memorandum D23-2-1 : Customs Self-Assessment Program for Carriers\nSuperseded D-memo\nD3-6-6 dated November, 2022\nIssuing office\nMarine Rail Policy and Programs Unit Marine and Rail Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D3-6-6-15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D3-6-6", + "marginal_note": "Related link", + "part": "", + "division": "", + "heading": "", + "text": "Electronic Commerce Client Requirements Document", + "history": "", + "last_amended": "2025-05-29", + "current_to": "2025-05-29", + "citation": "Memorandum D3-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-6-6-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D4-1-4 Customs Sufferance \nWarehouses \nISSN 2369-2391 \nOttawa, October 21, 2024 \nPlain language summary \nTarget audience: Applicants and licensed operators of customs sufferance warehouses. \nKey content: Outlines the responsibilities to obtain, amend or cancel a sufferance warehouse \nlicence. \nKeywords: application, financial security, building requirements, storage, warehouse types. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to reflect the implementation of the CBSA Assessment \nand Revenue Management (CARM) system; the introduction of an excise duty (vaping duty) on \nvaping products; a policy update on the good character assessment; and clarify ownership \nchanges and definitions of applicants. \nDefinitions \n“Act” means the Customs Act. \n“Applicant” means an individual, partnership or corporation who applies for a licence. \n\n2 \n\n“Bulk Cargo” means goods that are loose or in mass, such that they are confined only by the \npermanent structures of the vessel, without intermediate containment or intermediate \npackaging. \n\"Break bulk cargo\" means specified goods other than: \n(a) Goods within cargo containers, \n(b) Bulk goods, or \n(c) Empty cargo containers. \nBreak-bulk goods also includes goods such as oil and gas equipment, construction equipment \nand automobiles. \n“CBSA Assessment and Revenue Management (CARM)” is a duty and tax collection system \ndeveloped to modernize and simplify the process of importing goods into Canada. \n“Carrier” means a person involved in international commercial transportation who reports \ncargo to the CBSA and/or who operates a conveyance used to transport specified goods to or \nfrom Canada. \n“CARM Client Portal (CCP)” serves as the primary hub for Trade Chain Partners to interact \nwith the CBSA relating to the importation of goods into Canada. \n“Consolidation” means a number of shipments are grouped together by a consolidator or \nfreight forwarder and shipped to an agent or a freight forwarder as one shipment under one bill \nof lading and reported to the CBSA on one cargo control document (CCD). \n“C/VESS” is an authorized marine port of entry where cargo and commercial vessels, other \nthan ferry boats or cruise ships, but including other commercial passenger vessels such as tour \nboats and charter boats (e.g., whale-watching, fishing, sightseeing), report to the CBSA. \n“Deconsolidation” means the process whereby a consolidated shipment is divided into \nindividual shipments consigned to various consignees. \n“Excise warehouse licensee” means a person who holds an excise warehouse licence \nissued under section 19 of the Excise Act 2001. \n“Freight forwarder” means a person who, on behalf of one or more owners, importers, \nshippers or consignees of goods, causes specified goods to be transported by one or more \ncarriers. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "“Licence” means a licence to operate a place as a sufferance warehouse as provided for in \nsection 24 for the Customs Act. \n\n3 \n\n“Licensee” means an individual, partnership or corporation to whom a sufferance warehouse \nlicence has been issued. \n“Place of safe-keeping” means a place that has been designated by the Minister pursuant to \nsection 37.1 of the Customs Act for the safe-keeping of goods. \n“Regulations” in this memorandum means the Customs Sufferance Warehouses Regulations, \nunless otherwise specified. \n\n“Re-manifest” means a new cargo control document, with a new cargo control number, which \nis presented to change a cargo control document that had previously been submitted to the \nCBSA. Re-manifests are generally presented to change the destination office or carrier code. \nGuidelines \n1. This memorandum explains the procedures an individual or company must follow to obtain, \namend or cancel a Canada Border Services (CBSA) customs sufferance warehouse licence. It \nalso describes the terms and conditions for operating a sufferance warehouse and the types of \nsufferance warehouses that may be licensed in Canada. \n\nIntroduction \n\n2. Sufferance warehouses are privately owned and operated facilities licensed by the Canada \nBorder Services Agency (CBSA) for the control, short-term storage, transfer, delivery and \nexamination of in-bond goods until the goods are released by the CBSA or exported from \nCanada. \n\n3. The CBSA will aim to process customs sufferance warehouses licence applications within \n60 business days from the date the complete application is received through the CARM Client \nPortal (CCP). \n\n4. Applicants are expected to monitor the CCP for notifications about the status of their \napplication to ensure there are no delays in processing. \n\nLicensing of Sufferance Warehouses \n\nApplication for a Licence \n\n5. A complete application with supporting documentation must be submitted using the CCP in \norder to be considered for a license to operate a customs sufferance warehouse. Instructions \non how to register for an account and how to submit an application through the CCP can be \nfound on the CBSA CARM webpage. \n\n6. Applicants are expected to monitor the CCP for notifications regarding their application to \nensure there is no delay in processing. \n\n4 \n\n7. An individual is qualified as an applicant if: \n(a) they are of good character; and \n(b) they have sufficient financial resources to conduct their business in a responsible \nmanner. \n8. A partnership is qualified as an applicant: \n(a) When, in the case of a partnership composed of individuals, \n(i) the partners are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. \n(b) When in the case of a partnership composed of corporations, \n(i) all of the directors of the corporation are of good character; and \n(ii) have sufficient financial resources to conduct its business in a responsible manner. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "9. A corporation is qualified as an applicant if: \n(i) the corporation is of good reputation; \n(ii) all of the directors are of good character; and \n(iii) the corporation has sufficient financial resources to conduct its business in a responsible \nmanner. \n\n10. Only the person who will operate the business may file for an application in the name of a \nsole proprietorship. However, one of the partners or associates may file an application on \nbehalf of a partnership or unincorporated association and one of the directors may file on \nbehalf of a corporation. \n\n11. The completed application must be submitted with the following: \n\n(a) a blueprint, or reasonable facsimile, of the entire building, indicating: \n\n(i) if the building exists or is to be constructed; \n(ii) the type of construction; \n(iii) the location that is to be used for the storage of goods; \n(iv) the location of all partitions, doors, windows, and stairs; \n(v) the location and dimensions of an examining room or office for the use of the \nCBSA, where applicable; \n(vi) the location of telephones, lights and source of heat in the CBSA office and \nexamining room, where applicable; and \n(vii) the location of the washroom facilities; \n\n5 \n\n(b) information on the type of fire-safety equipment such as extinguishers and sprinkler \nsystem; \n\n(c) a site plan of the property showing the location of the warehouse building and the \ndetention compound or parking area; \n\n(d) when requested by the CBSA, letters from importers in support of the application for \nthe establishment of the sufferance warehouse; \n\n(e) a business registration document which shows all owners, partners, officers and \ndirectors listed on the application; \n\n(f) documents showing that the applicant has sufficient financial resources to lease or \npurchase a sufferance warehouse and to operate that facility; and \n\n(g) where applicable, a copy of the cargo handling contract. A sample cargo-handling \ncontract can be found in Appendix A of this memorandum. \n\n(h) a certified Criminal Records Check* for each owner, partner, officer and director for \nthe entity applying; \n\n* A certified Criminal Records Check is performed by the local police authority or an accredited \nthird-party using fingerprint technology. General information on obtaining a criminal record \ncheck and fingerprints can be found on the Royal Canadian Mounted Police website. As each \njurisdiction may have their own process, please consult the local police authority for specific \ninformation on certified criminal record checks. Foreign applicants should consult their local \npolicy authority. \n\nAll fees associated with the criminal records check is the responsibility of the applicant(s). \n\n12. To protect the security of the information provided for in (e) and (f) above, the documents \nmust not be submitted through the CCP. Applicants should mail the documents to the local \nCBSA office where the application has been submitted. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "13. The applicant will receive an acknowledgement in the CCP that their application has been \nsuccessfully submitted to the CBSA. \n\n14. If information is missing and the application is deemed incomplete, the CBSA will reject the \napplication and the applicant will receive notice containing the reasons for the refusal through \nthe CCP. \n\n15. The applicant may resubmit a completed application with corrections to the CBSA through \nthe CCP. \n\n16. Upon receipt of a completed application the CBSA will begin the application assessment. \nThis will trigger the 60 day service standard. \n\n6 \n\n17. The CBSA will examine the proposed sufferance warehouse to ensure that the facility \nmeets the requirements for location, suitability, security, accommodations, heating and lighting \nas set out in Part II of the Customs Sufferance Warehouses Regulations – Operation of \nSufferance Warehouses. \n\n18. Applicants should not finalize any lease or expend capital resources for renovations or \nconstruction of sufferance warehouse facilities until the application has been approved. \n\n19. Applicants must not start operating the sufferance warehouse until the application has \nbeen approved by the CBSA. \n\n20. If the application is denied the CBSA will notify the applicant through the CCP with the \nreasons for denial. \n\nRequirements to Obtain a Licence \n\n21. Before the CBSA approves an application for a sufferance warehouse, or issues a licence \nto the applicant, the following conditions must be met: \n\n(a) the applicant is of good character; \n\n(b) the applicant has sufficient financial resources to enable them to provide the \nfacilities, equipment, personnel and services required under sections 11 to 13 of the \nregulations and to lease or purchase the proposed sufferance warehouse; \n\n(c) the volume and nature of business in the area in which the applicant proposes to \noperate a sufferance warehouse is such that a sufferance warehouse is needed to serve \nthe importers in that area; \n\n(d) the site of the proposed sufferance warehouse is within a reasonable distance from \nmajor transportation routes and a CBSA office; \n\n(e) the proposed sufferance warehouse contains adequate space for the storage of \nimported goods; \n\n(f) the structure of the proposed sufferance warehouse will be suitable for the operation \nof a sufferance warehouse; \n\n(g) the CBSA is able to provide customs services with respect to the proposed \nsufferance warehouse; and \n\n(h) the required amount of financial security in the proper format is deposited with the \nCBSA. See section below on Financial Security. \n\nFinancial Security - Applications \n\n7 \n\n22. Security for each sufferance warehouse must be calculated using $1000 for each 1000 \nshipments or releases destined to the warehouse facility per year. Security will not be less than \n$20,000 per warehouse. \n\n23. The Financial Security (Electronic Means) Regulations allows for the posting of electronic ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "bonds. The CCP must be used to post financial security. Memorandum D1-7-1, Posting \nSecurity for Transacting Bonded Operations outlines the policy and procedures regarding \nposting financial security for CBSA bonded transactions. \n\n24. Financial security is accepted in CARM via one of three methods: \n(a) the applicant submits a non-cash bond via the CCP and their surety provider \naccepts it; \n(b) the applicant posts a cash deposit in the CCP (\"cash bond\"); \n(c) the applicant's surety provider sends the non-cash bond via an Application \nProgramming Interface (API) on behalf of the applicant and the bond is \nautomatically accepted in CARM. \n\nFor more information on financial security in CARM refer to the CARM R2 Playbook - 14.0 \nFinancial Security, which can be found on the CBSA CARM webpage. \n\n25. An applicant can obtain one bond covering all their RMs within the sufferance warehouse \nprogram or one bond per RM. All bonds received by the CBSA must list the RM assigned to the \nsufferance warehouse. The amount of security should reflect $1000 per every 1000 shipments \nand must not be less than $20,000 per number of warehouses included in the security or \nreflected on the bond. \n\nFinancial Security – Amendment \n\n26. The licensee will review financial security on an annual basis and submit an amended \nsufferance warehouse application form indicating the volume of goods for the previous year. \nFinancial security should be updated if needed. This annual financial security review will be \nsubmitted through the CCP for CBSA assessment. \n\n27. Non-compliance with financial security requirements may result in suspension or \ncancellation of the licence. \n\n28. If a licence is cancelled, the CBSA will notify the surety company to cancel the bond, if one \nwas posted on behalf of the licensee. Licensees should monitor the CCP for notifications from \nthe CBSA regarding bond status. \n\n29. At no time will the financial security be allowed to lapse. Failure to present new financial \nsecurity to the CBSA before the termination date of the existing security could result in the \nsuspension of the licence. \n\n8 \n\n30. Amendments to financial security must be completed through the CCP. Refer to the CARM \nPlaybook for instruction on amending financial security. \n\nApproval of Application \n\n31. When an application for a sufferance warehouse is approved, the CBSA will send the \nlicence, the licence number, sub-location code, and the BN15 to the applicant through the \nCCP. Financial security must be received before the licence will be issued. \n\nAmendment, Cancellation or Suspension of Licence \n\nAmendment Requested by the Licensee \n\n32. Licensees must request licence amendments through the CCP using Form E400. Requests \nfor amendments will be treated as new applications. If the amendment is approved, the CBSA \nnotify the licensee and provide an amended licence, if applicable, through the CCP. If the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "amendment is denied a notification will be sent through the CCP with rationale for denial. \n\nAmendment by the CBSA \n\n33. The CBSA may only amend a licence for the following purposes: \n\n(a) To change a specified restriction on the licence regarding the class of goods which \nmay be received or to specify such a license restriction. \n\n(b) to change the circumstances specified in the licence in which goods may be received \nin the sufferance warehouse, or to specify such circumstances; or \n\n(c) to change the name of the licensee, where the name of the licensee is changed. \n\n34. Licensees will be given 90 days’ notice through the CCP if the Minister intends to amend a \nlicence due to subparagraphs (a), (b) and/or (c) above. The licensee will be given a period \nof 90 days from the date of the notice to make representations to the CBSA through the \nCCP as to why the licence should not be amended. The licensee is responsible to monitor \nthe CCP for CBSA communications as the 90 day notice period cannot be extended. \n\nCancellation/Closure Initiated by the Licensee \n\n35 Licensees who wish to cancel their sufferance warehouse licence must advise the CBSA, \nthrough the CCP, at least 60 days before the effective cancellation/closure date. The CBSA \nwill acknowledge the notice of cancellation/closure through the CCP. In the case of an abrupt \nor unplanned closure (e.g. as a result of a fire, bankruptcy) the licensee must immediately \nadvise the local CBSA office of the closure, in order that measures can be taken by the CBSA \nto control access to the facility. A Sufferance Warehouse Enrolment Form must be uploaded \ninto the CCP with field 2 checked off to indicate \"Request for a cancellation of licence\" in either \ncircumstance. \n\n9 \n\nCancellation by the CBSA \n\n36. In accordance with section 7 of the Regulations, the CBSA may cancel a licence where the \nlicensee: \n\n(a) no longer owns or leases the place that is licensed as a sufferance warehouse; \n\n(b) requests the Minister in writing to cancel the licence; or \n\n(c) is bankrupt. \n\n37. A 90-day notice period is not applicable when the reason for cancellation is one of the \nabove. \n\nSuspension (or Cancellation) Initiated by the CBSA – With Notice \n\n38. In accordance with section 8(1) and subject to section 9 of the Regulations, the CBSA may \nsuspend (or cancel) a licence where the licensee: \n\n(a) is the subject of a receivership in respect of his debts; \n\n(b) fails to comply with any Act of Parliament, or any regulation made pursuant thereto, \nthat prohibits, controls or regulates the importation or exportation of goods; \n\n(c) has, in the course of his operation of the sufferance warehouse, acted dishonestly in \nhis business dealings with customs brokers, importers, carriers, Her Majesty or \nservants of Her Majesty; or \n(d) has been incompetent in the operation of the sufferance warehouse. \n\n39. When a licence is suspended by the Minister, the CBSA will immediately advise the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "licensee through the CCP of the suspension and provide all relevant information concerning \nthe grounds for the suspension. The licensee will have 90 days to provide information why the \nlicence should be reinstated. This information should be provided through the CCP as indicated \non CBSA’s suspension letter. \n\n40. In cases where the licensee must take corrective action, the proposed suspension will be \nwithdrawn when the CBSA is satisfied that the reasons for the suspension no longer exist. \n\nReinstatement of Licence by the CBSA \n\n41. The Minister may reinstate a suspended licence where the Minister is satisfied that the \ncause for the suspension no longer exists. \n\n10 \n\n42. The CBSA will advise licensees through the CCP when a suspended licence has been \nreinstated. \n\nCancellation Initiated by the CBSA – With Notice \n\n43. In accordance with section 8(2) and subject to section 9(3) and (4) of the regulations, the \nCBSA may cancel a licence where: \n\n(a) the volume of goods being received in the sufferance warehouse is no longer \nsufficient to warrant the continued operation; \n\n(b) there is no longer a need for a sufferance warehouse in the area in which the \nsufferance warehouse is located; or \n\n(c) the CBSA is no longer able to provide customs services with respect to the \nsufferance warehouse. \n\n44. Before the Minister cancels a licence for the above reasons, the CBSA will advise the \nlicensee by communications sent through the CCP 90 days prior to the intended date of \ncancellation. The CBSA will provide the licensee with all relevant information concerning the \ngrounds for the cancellation. During this 90-day period, the licensee may provide information to \nthe local CBSA through the CCP as indicated in CBSA’s notice of cancellation explaining why \nthe licence should not be cancelled. The CBSA will consider this information and the notice of \ncancellation will be withdrawn if the Minister is satisfied that the cause for the cancellation no \nlonger exists. \n\nChange of Ownership/Lease Agreement \n\n45. When a change of ownership or control of a licensed sufferance warehouse is planned, the \nexisting licensee must advise the CBSA through the CCP at least 60 days before the effective \ndate of the change. \n\n46. If ownership or control of the licensed sufferance warehouse changes, the CBSA will \ncancel the existing licence. A change of ownership or control of a warehouse requires \nsubmission of a new application for a sufferance warehouse licence. The new owner, lessee or \nthe party taking control of the warehouse must apply for a new licence through the CCP by \ncompleting and uploading Form E400 and submitting all documents required in paragraph 10 \nabove. If the applicant is not making changes to the physical structure of the facility, the \nbuilding plan specifications may not be required. The CBSA will process the application as if it \nis a new warehouse. \n\n47. Sufferance warehouse licenses cannot be sold or transferred to another party. A new ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "application must be submitted and undergo a verification of regulatory requirements before the \nchange of ownership takes place. All supporting documents must be uploaded into the CCP to \nprove the ownership change. \n\n11 \n\nChange of Ownership of Highway Sufferance Warehouse (Type BW) \n\n48. When a change of ownership or control of a Type BW warehouse is planned, the licensee \nmust advise the CBSA using the CCP at least 60 days before the effective date of the change. \n\n49. If the Minister determines that a new or an additional Type BW highway sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs Notice. \nAll applicants in response to advertisements must complete an E400 and submit through the \nCCP as indicated on the Customs Notice. \n\nSub-Leasing a Sufferance Warehouse \n\n50. Sufferance warehouse licensees may sub-lease a section of their warehouses to a person \nor persons licensed to operate a sufferance warehouse. \n\n51. Where a sufferance warehouse is restricted by the terms and conditions of its licence to \nthe receipt of goods arriving by motor vehicles used for commercial purposes, the licensee may \nlease space to any carrier who has requested space for his exclusive use in the operation of a \nseparate sufferance warehouse. In this situation sufferance warehouse licensees may sub-\nlease a section of their warehouses to a person or persons licensed to operate a sufferance \nwarehouse \n\n52. To obtain a licence to operate a separate sufferance warehouse, the person or persons \nwishing to sub-lease a section of the warehouse, referred to as the lessee, must complete the \nSufferance Warehouse Program Enrolment Form E400 and provide this completed application \nto the licensee, also referred to as the lessor, for submission to the CBSA through the CCP. \nThe completed application must be uploaded with the following: \n\n(a) a diagram of the floor plan designating the leased area. The space must be \nadequate to meet the operational needs for a sufferance warehouse; and \n\n(b) financial security. \n\n53. The CBSA will process the application in the same manner as a new application to operate \na sufferance warehouse. \n\n54. The sufferance warehouse lessors must also advise the CBSA in writing of any relocation, \nreductions, extensions, or other changes that impact their sufferance warehouse licence, \nincluding changes resulting from sub-leasing within their warehouse. Lessors must submit a \ncopy of the amended floor plan through the CCP. If approved by the CBSA an amended \napplication is not required from the lessor. \n\nResponsibilities of the Licensee \n\n12 \n\nRelocation of Warehouse \n\n55. When planning a change in location, the licensee must complete and upload Form E400 \ninto the CCP at least 60 days in advance of the planned relocation. \n\n56. The CBSA will process the application for relocation in the same manner as for new ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "applications. If approved, the CBSA will issue a new licence for this location. The licensee must \nprovide new security or a rider amending the existing financial security bond indicating the \nrelocated warehouse location. \n\n57. If a licensee relocates the sufferance warehouse operation without the CBSA’s previous \nwritten approval, the CBSA may cancel the existing licence to operate a sufferance warehouse. \n\n58. Applicants should not expend capital funds on construction or renovations to the relocation \nsite until a licence is issued or until the application has been approved in principle. \n\n59. Applicants must not start operating the sufferance warehouse at the new location until a \nprovisional or final approval has been given by the CBSA. \n\nClosure of Warehouse \n\n60. The licensee must advise the CBSA in writing through the CCP at least 60 days before the \neffective date of the closure. The CBSA will acknowledge a notice of closure from a licensee. \n\n61. All in-bond goods must be accounted for by the payment of duties and taxes or by \ntransferring the goods to a location authorized by the CBSA, before any sufferance warehouse \ncloses. The goods may also be exported from Canada. \n\n62. A CBSA officer will conduct a warehouse check to ensure that all in-bond goods have \nbeen accounted for. \n\nFacilities \n\n63. Licensees are responsible for identifying and providing adequate space in the warehouse \nbuilding and the detention compound for the safe storage of in-bond goods. If it is determined \nthat there is not enough space for the volume of traffic, the CBSA may ask the licensee to \nprovide additional storage space. \n\n64. Licensees may be required to provide a detention compound or parking area for the \nstorage of imported goods that are held in a conveyance, should the CBSA so request. \n\n65. Unless the sufferance warehouse licensee has made other arrangements with parties \nusing the warehouse facilities, the licensee is responsible for providing adequate space, the \nproper equipment for unloading and moving shipments as well as personnel to locate, open, \nand close packages for CBSA examinations. \n\n13 \n\n66. Licensees are responsible for providing washroom facilities and offices for the use of \nofficers, and the heat, light and cleaning services necessary for those facilities and offices, \nwhere so requested by the CBSA. \n\nN.B. Warehouse operators are expected to provide and maintain a clean and safe environment \nfor all CBSA personnel attending their facilities in order to meet health and safety regulations. \n\n67. Licensees are responsible to provide facilities, equipment and personnel sufficient to \ncontrol access to the sufferance warehouse and provide secure storage of the goods stored in \nit, including: \n\n(a) doors and other building components of sturdy construction; \n\n(b) secure locks on doors and windows; \n\n(c) signs that indicate the security requirements applicable to the premises; and \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "(d) where the sufferance warehouse will be used for the storage of designated goods, \nsuch additional facilities and equipment as may be required to ensure the secure storage \nof those goods. \n\nBuilding Requirements \n\n68. Sufferance warehouse building requirements will be subject to approval by the local CBSA \noffice and must have, as a minimum: \n\n(a) a storage area with access from the exterior of the building provided by a freight \ndoor; \n\n(b) a heated office area and an examining area or a combined office and examining \nroom for use by CBSA examiners, where applicable. The office and examining room \nmust be protected from the elements. If the warehouse is serviced by the CBSA on a \ncall-out or part-time basis, the operator need only provide the use of an office when \nrequired by CBSA officials; and \n\n(c) a secure depository for CBSA documents, if requested by the CBSA. \n\n69. A separate area exclusively for the storage of in-bond shipments is required in the \nwarehouse building or in the detention compound. In-bond goods must not be co-mingled with \ndomestic goods and access to in-bond goods must be restricted to authorized persons only. \n\n70. If a group of sufferance warehouses is located in a building owned by a person or \ncompany other than the applicant, the landlord must provide accommodation, utilities, and \nfurnishings for the CBSA examiners’ office. Individual applicants are required to provide only \nspace, equipment, and a worktable needed for examining goods. \n\n14 \n\n71. When a sufferance warehouse is being constructed, the building must conform exactly to \nthe original plans submitted to the CBSA unless the CBSA has given previous approval to \ndeviate from the original plans. \n\nBuilding Modifications \n\n72. Licensees must get approval from the CBSA before starting modifications that will affect \nthe sufferance warehouse area. Such modifications would include: \n\n(a) any reduction or expansion affecting the sufferance warehouse including the CBSA \noffice area within the warehouse; \n\n(b) any change affecting freight doors, entrance doors, or windows; and \n\n(c) any change affecting other physical security requirements. \n\n73. The licensee must submit a Form E400 indicating an amendment in field 2 with a drawing \nshowing the proposed changes through the CCP. The CBSA will send a notice through the \nCCP advising if the amendment has been approved or denied. \n\n74. For certain warehouse types: BW, SL, SO, SO(CSA), final approval of proposed changes \nis given by CBSA Headquarters on the recommendation of the local CBSA office. \n\nAccess Restrictions to Sufferance Warehouse Facilities \n\n75. In accordance with subsection 12(2), of the regulations, no person other than the licensee, \nan employee of the licensee or an employee of a carrier engaged in the delivery of goods to or \nthe removal of goods from the sufferance warehouse, shall enter any place in it where goods \nare stored, without the written authorization or the attendance of an officer. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "76. Licensees must take reasonable measures to restrict warehouse access to authorized \npersons only. Unauthorized persons are not allowed access to a Sufferance Warehouse \nwithout previous written authorization from the CBSA or unless they are accompanied by a \nCBSA officer. Signs informing of this restriction must be posted at the warehouse entrances. A \nCBSA officer must accompany customs brokers and their employees who wish to get invoices \nor other documents from shipments stored in the warehouse. Special service charges may \napply, as outlined in Memorandum D1-2-1, Special Services. \n\n77. The CBSA has granted authorization for Transport Canada's (TC), Transportation Security \nInspectors (TSIs) to access CBSA licensed air carrier sufferance warehouses and bonded air \ncargo located within the warehouse. TSIs promote compliance of the Air Cargo Security \nProgram and are tasked with verifying that the Cargo Security Form is attached with the air \nwaybill documents. As the Cargo Security Form is not physically attached to the goods, TSIs \nwill not normally perform any physical screening of the cargo. \n\n78. TSIs do not need to obtain special permission from the local CBSA office, nor require a \nCBSA officer to be on site each time they require access to a SW. TSIs possessing a valid TC \n\n15 \n\n\"inspector\" identification card are authorized to access all CBSA controlled air cargo sufferance \nwarehouses across Canada and must present their identification card to the warehouse \noperator each time entry is requested. \n\n79. Licensees handling imported freight on behalf of carriers and importers must take \nreasonable measures to ensure that confidentiality regarding their clients’ shipments is \nmaintained at all times. \n\nReceipt and Refusal of Goods into the Warehouse \n80. In order to be compliant with section 14 of the Regulations, the licensee must electronically \nacknowledge receipt of all unreleased goods destined to the warehouse upon receiving the \ngoods from the carrier. This is done by transmitting an electronic Warehouse Arrival \nCertification Message (WACM) upon the arrival of the goods in the warehouse. The WACM \nshould include the licensee’s warehouse sub-location code. A list of warehouse sub-location \ncodes can be found on the CBSA website. Licensed warehouse operators must be registered \nparticipants in the CBSA's Release Notification System (RNS), using an Electronic Data \nInterchange (EDI) or a third party service provider to transmit their arrival messages. For more \ninformation regarding electronic communication see paragraphs 87-91 below. \n81. However, if the goods were transported to Canada by or on behalf of a courier and will be \nreleased under subsection 32(4) of the Act before the accounting for duties and taxes, the \nlicensee shall acknowledge the receipt of the goods in the sufferance warehouse by: \n(a) endorsing the bill of lading, waybill or similar document presented by the carrier; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "(b) endorsing the customs document on which the goods were reported under the \nReporting of Imported Goods Regulations; or \n(c) issuing a transfer document to the carrier. \n82. When multiple containers are documented on one cargo control document for importation \nbut will arrive into the warehouse at different times, the licensee will send the WACM when the \nfirst container physically arrives at the warehouse, as long as all the containers are in Canada. \n83. By acknowledging receipt, the licensee accepts responsibility for the applicable duties and \ntaxes on the unreleased imported goods. \n84. Failure to transmit the WACM may result in a penalty assessed under the Administrative \nMonetary Penalties System (AMPS). \n85. The licensee may not refuse goods that qualify under the terms of their licence; except, if \nstorage is being requested by or on behalf of a person who has unpaid storage fees at the \nwarehouse. \n\nElectronic Communication with the CBSA \n86. Licensed warehouse operators must transmit data using the CBSA's EDI systems. Before \ninitiating the application process (outlined below), warehouse operators must have a valid \nwarehouse operator license. \n\n16 \n\nApplication to Transmit Electronic Data to the CBSA \n87. Warehouse licensees using EDI are required to complete an application form and submit it \nto the Technical Commercial Client Unit (TCCU). \n88. EDI clients may choose to transmit their own data to the CBSA or they may choose to use \na service provider. For more information on how to apply to participate consult the Electronic \nData Interchange/ Portal Clients website. \n89. For all enquiries related to any problems with electronic transmission of data and the \nrelated application process, please contact the TCCU: \nEmail: tccu-ustcc@cbsa-asfc.gc.ca \nTelephone: 1-888-957-7224 \nOption 1 for EDI transactions / \nOption 2 for Technical Portal Assistance (Canada or US) \n1-613-946-0762 for overseas callers \n90. For more information on how to apply to participate, methods of electronic communication \nand general information on EDI visit the Electronic Data Interchange/Portal Clients website. \n\nRecord Keeping – Open and Closed \n\n91. Under section 3.1(a) of the Imported Goods Records Regulations, licensees must maintain \nan open and a closed file for all imported goods delivered to and removed from the warehouse. \n\n92. The CBSA document used to report the goods into the warehouse, such as the licensee’s \ncopy of Form A8A, Cargo Control Document or equivalent; or an electronic copy or \nconfirmation of a Warehouse Arrival Certification Message, must be kept on an open file until \nan acquittal is received from the CBSA authorizing the removal of the goods from the \nwarehouse. \n\n93. Upon receipt of one of the following the sufferance warehouse licensees may release \ngoods from their warehouse: \n(a) A Release Notification System (RNS) message received directly from the CBSA ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "system as an RNS participant or received through the intermediary of a dedicated \nservice provider. \n(b) A Query Notification Status message (QNS) received directly from the CBSA \nsystem as an RNS participant or received through the intermediary of a dedicated \nservice provider, which indicates the shipment has been released by CBSA. \nReleased status on a QNS may show a sub-location code different from the sub-\nlocation code of where the cargo is actually located. \n\n17 \n\n(c) A deconsolidation notice received directly from the CBSA system, or a copy of a \ndeconsolidation notice received from a freight forwarder or carrier. Refer to \nCustoms Departmental Memorandum D3-3-1 Freight Forwarder Pre-arrival and \nReporting Requirements for additional information. \n(d) An Advance Commercial Information (ACI)/eManifest Notices released notice \nor CSA Authorized to Deliver notice received directly from the CBSA system as a \nD4 participant or through the intermediary of a dedicated service provider. \n(e) An original, faxed, or scanned copy of the CCD, or a release information sheet, \nthat bears a physical or electronic CBSA release stamp. \nWarehouse operators wishing to receive the deconsolidation notice, the D4 release \nnotice or the CSA authorized to deliver notice should refer to the Electronic Commerce \nClients Requirements Document, Chapter 11, Advance Commercial Information \n(ACI)/eManifest Notices for additional information. The CBSA strongly encourages \nwarehouse operators to sign up to receive these notices. \nThe deconsolidation notice is an electronic notice sent from the CBSA which informs \nclients (freight forwarders, sufferance warehouse operators, and carriers) that \nthe CBSA has authorized the transfer of cargo control from a consolidated shipment to \nthe related individual secondary house bills that were submitted by a freight forwarder. \nFor more information in the deconsolidation notice, see D3-3-1 Freight Forwarder Pre-\narrival and Reporting Requirements. \n\nWhen house bills transmitted for back to back shipments or buyers consolidations are \ndestined to a non-deconsolidating sufferance warehouse, the deconsolidation notice \nwill be suppressed until all house bills in the consolidated shipment have been \nreleased by the CBSA. \nThe deconsolidation notice is an important tool for warehouse operators to know the \nstatus of consolidated shipments in their warehouse. Warehouse operators, freight \nforwarders and carriers must sign up to receive the deconsolidation notice, by \ncontacting the Technical Commercial Client Unit. \n94. Those responsible for preparing Forms A10, Cargo Control Abstract or house bills \nwill provide the licensee with the licensee’s copies of the documents. These documents \nmust be kept on the open file until the CBSA authorizes removal of the shipments. \n\n95. When the master cargo control document is acquitted by freight forwarders’ \nhouse bills, that is 8000 series advice notes, or by Form A10, the acquittal copy ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "of the master cargo control document must be returned to the licensee with a \nnotation showing the number of house bills or abstracts issued for the shipment. \nThe master cargo control document must be kept on the open file until copies of \n\n18 \n\nall 8000 bills or Forms A10 are received. All documents must then be filed in the \nclosed file. Licensees may accept a print out of an electronic house bill for their file. \nMore information on these forms can be found in Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods. \n\n96. Release notification for certain types of shipments, for example bulk mail, will \ncontinue to be paper-based as they are not processed through the Accelerated \nCommercial Release Operations Support System (ACROSS) and no RNS is \ngenerated. Other exceptions include sufferance warehouses located at a true non-\nterminal office (i.e. not automated for release in ACROSS) where RNS is not possible; \nand Type SH sufferance warehouses that are used exclusively for the storage of used \nhousehold goods and personal effects. \n\n97. The licensee must keep records of release documents or data in a closed file for \npossible future reference and audit. Records must be kept for six years from the date \nthat the goods were removed from the warehouse and be stored at the sufferance \nwarehouse facility. Licensees wishing to store their records at another location must \nobtain permission from the CBSA district manager. Records may be electronically \nimaged or microfilmed provided the conditions in Memorandum D17-1-21, \nMaintenance of Records in Canada by Importers are met. \n\n98. The CBSA accepts computer-generated printouts for audit purposes if the \nshipment information can be found through the cargo control numbers. The printout \nmust also include the names of the consignees and details on the quantity and weight \nof the shipments. \n\nAlteration of Goods \n99. To facilitate the removal of goods from a sufferance warehouse for further \ntransport, under the Regulations, the licensee may request approval from the local \nCBSA office to manipulate, unpack, pack, alter or combine with other goods while in a \nsufferance warehouse only for the purpose of: \n\n(a) stamping the goods, if the goods consist of imported raw leaf tobacco or \nimported tobacco products that are placed in the sufferance warehouse in \naccordance with section 39 of the Excise Act, 2001; \n\n(b) stamping the goods, if the goods consist of vaping products that are placed in \nthe sufferance warehouse in accordance with section 158.51(1) of the Excise Act, \n2001 \n\n19 \n\n(c) marking the goods, if the goods consist of special containers of spirits or \nwine, imported by an excise warehouse licensee, that are placed in the \nsufferance warehouse in accordance with section 80 or 85 of the Excise Act, \n2001; or \n\n(d) marking the goods, if the goods consist of goods in respect of which any \nregulations made under paragraph 19(1)(a) of the Customs Tariff apply. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "100. Each request must be approved by the local CBSA office. \n\nStorage of Firearms and Other Weapons \n\n101. Under the Firearms Act, a sufferance warehouse licensee will be required to \npossess a carrier licence or a business firearms licence and submit this with their \napplication to the CBSA in order to store firearms, prohibited ammunition, prohibited \ndevices or prohibited weapons. The Registrar of Firearms is responsible for issuing \ncarrier licenses, and the Chief Firearms Officer of the province or territory where the \nbusiness will operate is responsible for issuing business firearms licenses. Further \ninformation on these licenses is available on the Royal Canadian Mounted Police, \nCanadian Firearms Program Website at www.cfc-cafc.gc.ca. \n\n102. Firearms, prohibited ammunition, prohibited devices and prohibited weapons are \nrequired to be stored according to the Storage, Display and Transportation of Firearms \nand Other Weapons by Businesses Regulations. The requirements in these \nRegulations must be applied in addition to current CBSA requirements. To ensure \nofficer safety, the CBSA requires that firearms, prohibited ammunition, prohibited \ndevices and prohibited weapons and their components be securely locked up while in a \nsufferance warehouse. \n\n103. The licensee is responsible for immediately informing the CBSA if the office of \nthe Registrar or the Chief Firearms Office revokes their carrier licence or a business \nfirearms licence. Memorandum D19-13-2, Importing and Exporting Firearms, \nWeapons, and Devices, the Customs Tariff, Criminal Code, Firearms Act, and Export \nand Import Permits Act provide general information for the importation and exportation \nof firearms, weapons, ammunition and prohibited devices. \n\nTime Limits \n\n104. Time limits for goods stored in a sufferance warehouse are prescribed in the \nregulations. Goods stored in a sufferance warehouse, which have not been removed \n\n20 \n\nfrom the warehouse within 40 days after the day the goods were reported under the \nact, may be removed and deposited in a place of safekeeping. \n\nExceptions \n\n105. Perishable goods, which have not been removed from a warehouse within 4 \ndays after the day of being reported, may be deposited in a place of safekeeping. \n\n106. Prescribed substances within the meaning of the Nuclear Safety Control Act or \nprescribed items within the meaning of the General Nuclear Safety and Control \nRegulations, which have not been removed within 14 days after the day of being \nreported, may be deposited in a place of safekeeping. \n\n107. Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco or vaping products are of a prescribed class that are forfeited if \nthey are not removed from a sufferance warehouse within 14 days after the day they \nwere reported. \n\n108. Spirits are of a prescribed class that are forfeited if they are not removed from a \nsufferance warehouse within 21 days after the day the goods were reported. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "109. Further information on the storage of goods can be found in Memorandum D4-1-\n5, Storage of Goods. Information on the extension of time limits can be found in \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods. \n\nPlace of Safekeeping \n109. The following locations may be designated as a place of safekeeping pursuant \nto section 37.1 of the Act: \n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by the delegated official of the CBSA on behalf of \nthe Minister of Public Safety. \n\nUnclaimed Goods \n\n111. Under the Regulations, licensees must provide the CBSA with a list of all goods \nthat are not removed from the sufferance warehouse within the time limits specified \n\n21 \n\nabove. The list must be provided on the first business day following the end of the \nspecified time limits. Imported goods remaining in the warehouse beyond the specified \ntime limits will be recorded by the CBSA as unclaimed and will be subject to disposal \nunder the act. \n\nGeographic Boundaries and Minimum Volume Thresholds to Open and Close a \nSufferance Warehouse \n\n112. Recognizing that the CBSA regions across Canada have unique operational \nrequirements, decisions by the CBSA to open new SW facilities or close existing \nfacilities should continue to be considered on a case-by-case basis, taking into account \nthe existing needs of the client balanced against the availability of CBSA personnel to \nservice the location. \n\n113. Specific criteria on minimum volume thresholds and maximum distances are not \ndefined by the CBSA and cannot be standardized on a national basis. Local CBSA \nofficials will continue to apply their discretion in the application of volume and distance \nthresholds, and strive to ensure consistency in their decisions to license new SW \nfacilities or close existing facilities, based on their local needs. \n\nTypes of Sufferance Warehouses \n\n114. There are five main types of sufferance warehouses: A, B, C, S, and PS. \n\nType A – General Merchandise \n\n115. An airline, marine, or railway company can operate a Type A sufferance \nwarehouse. This type of warehouse is a company’s primary warehouse and is used to \nstore imported goods carried in the company’s system. A Type A warehouse may also \nbe operated by a cargo handler acting under contract as an exclusive agent of an \nairline, marine, or railway company. \n\n116. Type A sufferance warehouses also include those located at a marine wharf and \noperated by a harbour commission, stevedoring company, or other person who \nprovides equipment, personnel, and other services for unloading and storing imported, \nunreleased, in bond cargo arriving by vessel or by other means of transportation for \nexport as per the restrictions the warehouse type restrictions outlined below. \n\nType A warehouses are classified into the following sub-types: \n\nAA \n\n22 \n\nairline company; \n\nAM \nmarine company; \n\nAR ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 17)", + "part": "", + "division": "", + "heading": "", + "text": "railway company including rail yards and bond tracks; \n\nAH \ncargo handler for any of the above; and \n\nAW \nharbour commissions, stevedoring companies, and others. \n\nAir Sufferance Warehouses \n\n117. Air carriers must apply to operate a Type AA sufferance warehouse for receiving \ngeneral merchandise arriving by air if the facility is located on airport property and if the \nCBSA provides service for receiving commercial shipments at the airport. \n\nCargo Handler Warehouses \n\n118. Specific carriers may contract the services of a cargo handler to handle their \nimported freight. In these cases, the cargo handler is subject to the same rules and \nregulations as the carrier. \n\n119. A cargo handler must meet the following conditions for approval to operate a \nType AH sufferance warehouse: \n\n(a) the cargo handler must act as the exclusive agent for the carrier. Exclusive \nagent means one cargo handler per carrier within the area of the CBSA office; \n\n(b) a copy of the cargo handling contract containing information as presented in \nAppendix A is submitted to the CBSA with the application; \n\n(c) the cargo handler owns or leases the warehouse facility. If the facility is \nleased, the CBSA may request a copy of the lease agreement; and \n\n(d) shipments transported by the carrier and consigned to deconsolidators and \nfreight forwarders must be transferred through the cargo handler’s warehouse. \n\n120. Cargo handlers may not operate as a consolidator, deconsolidator, or freight \nforwarder. However, they may provide a cargo handling service on behalf of \n\n23 \n\nconsolidators, deconsolidators, and freight forwarders if they have a written agreement \nto do so. When requested, cargo handlers must provide a copy of the agreement to the \nCBSA. \n\n121. The CBSA must be given copies of any amendments to the cargo handling \ncontract and, if applicable, confirmation that the contract has been renewed. \n\n122. Cargo handlers must advise the CBSA in writing when a contract is terminated. \nThe sufferance warehouse licence may be cancelled if the cargo handler does not \nhave a cargo-handling contract with a carrier. \n\nMarine Sufferance Warehouses \n\n122. Vessels carrying containerized cargo from overseas, meant to be discharged \nanywhere in Canada, must first report to one of Canada’s designated FPOA container \nterminals and discharge containers for screening. Canada’s designated FPOAs are \nequipped with radiation portals and screen all containers originating overseas for \nhealth, safety, and security (HSS) concerns. All overseas vessels carrying \ncontainerized cargo, unless specifically exempted under the Container Security \nInitiative, must first report to an FPOA. Marine containers destined to a different \nC/VESS in Canada for final port of discharge, can be reloaded and continue on-route \nto their destination after HSS screening is completed at the FPOA. \n\nRail Sufferance Warehouses \n\n124. Railway carriers must apply for a Type AR rail sufferance warehouse licence for ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 18)", + "part": "", + "division": "", + "heading": "", + "text": "each company yard in the area of a CBSA office where vehicles containing imported \ngoods are held until the CBSA releases the goods. Specific tracks within the yard may \nbe designated for this purpose. \n\n125. If warehouse facilities are not available within the company yard, the CBSA may \nask the railway carrier to relocate a shipment to a suitable designated area for \nexamination. If there is no suitable area within the company yard, the shipment will be \nrelocated to a sufferance warehouse. \n\nSufferance Warehouse Requirements and Restrictions \n\n126. Requirements and restrictions for the operation of warehouse types AA, AM, \nAR, AH and AW are: \n\n(a) Warehouse Type: AA \n\n24 \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at airport \n\n(b) Warehouse Type: AM \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\n(c) Warehouse Type: AR \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \n\n(d) Warehouse Type: AH \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: air; rail (export only); marine (export only) \nhighway (export only, trans-border) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n25 \n\nOther restrictions: located on-site at airport/exclusive agent for the carrier \n\n(e) Warehouse Type: AW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: marine; air (export only); rail (export only); \nhighway (export only) \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: containers stored for export must be intact. \n\nType B – General Merchandise \n\n127. A Type B sufferance warehouse is used to store imported goods that arrive by \nhighway in commercial vehicles. Type B warehouses are classified into the following \nsub-types: \n\nBW \nfor imported goods deposited by highway carriers; \n\nBL \noperated by highway carrier; \n\nBL Off-site \noperated by highway carriers for containerized freight only. \n\nHighway Sufferance Warehouses \n\n128. The CBSA restricts the number of Type BW highway sufferance warehouses to ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 19)", + "part": "", + "division": "", + "heading": "", + "text": "one within the area of a CBSA office. However, the CBSA may consider licensing \nadditional warehouses under the following conditions: \n\n(a) the volume of commercial highway traffic processed at the CBSA office \nexceeds 40,000 shipments a year over a sustained period as determined by the \nMinister; \n\n(b) the CBSA is able to provide service to the newly proposed facility; and \n\n26 \n\n(c) the applicant demonstrates the ability to attract enough shipments to justify \nproviding a CBSA officer on a full-time basis. \n\n129. The CBSA will not normally approve a licence to operate a Type BW sufferance \nwarehouse for receiving general merchandise arriving by commercial vehicles at \nborder locations as they are already serviced by frontier examining warehouses. \nExceptions may be made if the frontier examining warehouse is unsuitable for storing \nand examining commercial shipments or if the volume of traffic justifies licensing a \nhighway sufferance warehouse. Exceptions can only be made if the CBSA is able to \nprovide service. \n\n130. If the Minister determines that a new or an additional Type BW sufferance \nwarehouse is required, applications will be invited through the issuance of a Customs \nNotice issued by the region. All applications must be submitted through the CCP to the \nCBSA office indicated in the advertisement. \n\n131. The CBSA will issue a licence to the successful applicant once all requirements \nare met and advise all applicants in writing of the Minister’s decision. \n\n132. Once a Type BW licence has been issued in an area, the CBSA will not \nconsider applications for additional sufferance warehouse licenses for at least two \nyears unless otherwise directed by the Minister. \n\nType BL \n\n133. Type BL sufferance warehouses are operated by a bonded highway carrier \nleasing space within a BW warehouse to store imported goods carried in the bonded \nhighway carrier’s system, such as goods carried under the carrier code assigned by \nthe CBSA. \n\nType BL Off-Site \n\n134. Type BL off-site sufferance warehouse licences are issued if the following \nconditions are met: \n\n(a) the cargo is transported in containers; \n\n(b) appropriate container lifting equipment is available at the warehouse. This \nequipment must have the capability of lifting on and off 6 and 12 meter (20 and 40 \nfoot) containers, up to a maximum weight of 45,360 kilograms (100,000 pounds); \n\n(c) the Type BW sufferance warehouse in the area lacks adequate equipment or \nspace to ground the containers; \n\n27 \n\n(d) the off-site warehouse is within a reasonable distance of the CBSA office or \nType BW highway sufferance warehouse, as determined by the CBSA; \n\n(e) if the CBSA wishes to examine goods, the carrier must return them to a Type \nBW highway sufferance warehouse. A separate written agreement is required \nbetween each Type BW highway sufferance warehouse licensee and each off-\nsite warehouse; and \n\n(f) all other applicable licensing requirements as specified in this memorandum \nare met. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 20)", + "part": "", + "division": "", + "heading": "", + "text": "135. Requirements and restrictions for the operation of warehouse types BW, \nBL and BL Off-site are: \n\n(a) Warehouse Type: BW \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail, marine, highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: HQ \nOther restrictions: public facility – one per port \n\n(b) Warehouse Type: BL \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: located on-site at BW \n\n(c) Warehouse Type: BL Off-site \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: highway \nDeconsolidation/consolidation: no \n\n28 \n\nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: containerized freight only \n\nType C – General Merchandise \n\n136. Type C sufferance warehouses are operated by a third party for the storage, \ndeconsolidation and sorting of imported shipments. They are also used for the \nconsolidation of shipments according to their destination. Type C sufferance \nwarehouses are classified into the following sub-type: \n\nType CW \n\n137. Type CW Warehouses are operated by a consolidator, deconsolidator, bonded \nfreight forwarder or customs broker. \n\n138. A Type CW sufferance warehouse licence will be issued if the applicant meets \nall of the regulatory requirements including volume of business, financial stability, \nphysical structure, and location of the building. The CBSA may reject any application if \nthe proposed facility is not located within a reasonable distance of locations where \nCBSA commercial service is currently provided, as determined by the CBSA. The \napplication may also be rejected if the CBSA determines that providing service to the \nproposed facility will adversely affect service levels at other approved locations. \n\n139. At locations where the CBSA will provide service on a full-time basis, the \napplicant must be prepared to fund the installation and maintenance of any \ntechnological equipment and/or updates as required by the CBSA. \n\n140. Regional officials will determine where release documents will be processed in \ntheir region. \n\n141. The CBSA may consider an application for a licence to operate a Type CW \nsufferance warehouse that is not located on airport property if the CBSA is able to \nprovide service. Approval is also subject to the following conditions: \n\n(a) each CBSA region will decide if there is a need to place geographical \nrestrictions on the location of off-airport warehouses; \n(b) where the CBSA is unable to provide service directly to these off-airport \nwarehouses, operators must make arrangements, subject to the CBSA approval, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 21)", + "part": "", + "division": "", + "heading": "", + "text": "with an existing sufferance warehouse to handle the goods requiring CBSA \nexamination; and \n\n29 \n\n(c) regional CBSA officials will determine where release documents will be \nprocessed in their region. \n\n142. Requirements and restrictions for operating a type CW sufferance \nwarehouse are: \n\n(a) Warehouse Type: CW \n\nDelivery requirement: direct delivery – no. Exceptions to this are overland \nmovement, transborder and in-transit sea-air direct. In addition direct delivery \nmay also be authorized in the situations referenced in paragraph 143. \nCommodity type: general merchandise \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: region \nOther restrictions: operated by a third party for \nstorage/consolidation/deconsolidation/sorting. \n\n143. Consolidated shipments consigned to a freight forwarder and reported by the \nprimary carrier at the First Point of Arrival (FPOA), may be authorized by the CBSA to \nmove directly to the freight forwarder CW type, sufferance warehouse sub-location \nwarehouse code that is indicated on the cargo information provided by the primary \ncarrier, under the following conditions: \n\n(a) The reporting carrier pre-arrival cargo information will include: the freight \nforwarder as consignee and the consolidation indicator as \"Y\"; and \n\n(b) The pre-arrival secondary house bill information is on file and in a reported \nstatus at the FPOA; and \n\n(c) The reporting carrier is bonded (where applicable), and maintains liability for \nthe goods reported until a transfer of liability has taken place at the destination \nwarehouse; and \n\n(d) The sufferance warehouse operator receiving the cargo transmits an \nelectronic Warehouse Arrival Certification Message (WACM) as defined in \nSection 14 of the regulations; and \n\n(e) The CW type sufferance warehouse is able to receive the electronic \nDeconsolidation Notice from the CBSA. \n\n30 \n\n144. A hold at the first point of arrival (FPOA) supersedes an authorization to move \nthat may be granted by the CBSA. Where a hold for a health, safety and security \n(HSS) examination is placed on the shipment, the shipment will be held at the primary \nsufferance warehouse at the FPOA. In the highway and rail modes, this will be the \ndesignated commercial office or First Place of Operational Intervention (FPOI), as \napplicable. Movement beyond the primary sufferance warehouse at FPOA, the \ndesignated commercial office or FPOI will not be allowed unless authorized by the \nCBSA. \n\n145. Where there is a change in the carrier who is transporting the in-bond shipment, \na new CCD with a new CCN i.e. a manual paper re-manifest must be presented to the \nCBSA for approval before the goods are allowed to proceed to the destination \nsufferance warehouse. The information on the re-manifest must match the information \non the original cargo transmission and include the warehouse sub-location code. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 22)", + "part": "", + "division": "", + "heading": "", + "text": "Type S – Specific Classes of Goods \n\n146. A Type S sufferance warehouse is one operated by a person or persons for the \nstorage of specific classes of imported goods arriving by any mode of transportation. \nType S sufferance warehouses are classified into the following sub-types: \n\nSF \nperishable goods, e.g. fruits and vegetables, fresh meat, fish, poultry, flowers, human \nplasma, etc. \n\nSH \nused household goods and personal effects; \n\nSL \nprovincial liquor jurisdictions; \n\nSO \nother specific classes of goods as specified on the warehouse licence. Some examples \ninclude bulk and liquid products, products used in the oil drilling industry, and lumber. \n\nSO (CSA) – EDI-LTL \ngoods transported by CSA carriers. \n\nType SO (CSA) Sufferance Warehouses \n\n147. A type SO (CSA) sufferance warehouse will be issued if the applicant meets the \nregulatory requirements, as well as the requirements of the CSA program. See \n\n31 \n\nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers for information \non CSA program requirements. If the CBSA is unable to provide service directly to \nthese warehouses, operators will be required to backhaul shipments requiring \nexamination to an existing sufferance warehouse. When a backhaul arrangement is \nbeing used, the applicant will not be required to meet the examination requirements \noutlined in section 11(b), and (c) of the Regulations. These arrangements are subject \nto approval by the CBSA. However, the CBSA may reject any application if the \nproposed facility is not located within a reasonable distance of locations where \ncommercial service is currently provided, as determined by the CBSA. \n\n148. Requirements and restrictions for operating warehouse types SF, SH, SO \nand SO (CSA) are: \n\n(a) Warehouse Type: SF \n\nDelivery requirement: direct delivery permitted \nCommodity type: perishable goods, e.g. fruits and vegetables, fresh meat, \nfish, poultry, flowers, human plasma, etc. \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(b) Warehouse Type: SH \n\nDelivery requirement: direct delivery permitted \nCommodity type: household goods and personal effects \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \n\n(c) Warehouse Type: SL \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: yes \nApplication type: E400 \nServiceability: on-site \n\n32 \n\nDelegated licensing authority: Headquarters \nOther restrictions: operated by Provincial liquor jurisdictions \n\n(d) Warehouse Type: SO \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific commodities, including bulk and liquid products, \nproducts used in the oil drilling industry, and lumber \nMode: air, rail, marine, highway \nDeconsolidation/consolidation: no ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 23)", + "part": "", + "division": "", + "heading": "", + "text": "Application type: E400 \nServiceability: on-site \nDelegated licensing authority: Headquarters \n\n(e) Warehouse Type: SO (CSA) \n\nDelivery requirement: direct delivery permitted \nCommodity type: specific \nMode: highway \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site at the discretion of the region \nDelegated licensing authority: Headquarters \nOther restrictions: CSA carrier/EDI-LTL \n\nType PS – Private Railway Siding \n\n149. Type PS sufferance warehouses are railway sidings owned or operated by an \nimporter where carloads of imported goods are held pending release by the CBSA. \n\n150. The following conditions must be met before an application to operate a Type \nPS private railway siding will be approved: \n\n(a) the location is within an area serviced by the CBSA; \n\n(b) the CBSA is able to provide service; and \n\n(c) full carloads are shipped on one rail cargo control document and the goods \nare consigned to the importer with the private siding privilege. \n\n151. For Type PS warehouses, you must submit your application with the following: \n\n33 \n\n(a) a site plan of the property showing the location of the siding within the \ncompany yard; \n\n(b) a letter confirming that full carloads will be shipped on one rail cargo control \ndocument and that the goods will be consigned to the importer with the \nprivate siding privilege; and \n\n(c) security as required under paragraph 4(1) of the Regulations or confirmation \nthat security will be provided upon receipt of the licence. \n\n152. The section regarding Sub-leasing a Sufferance Warehouse, paragraphs 49-53 \nof this document as well as Building Requirements, paragraphs 67-70, and Building \nModifications, paragraphs 71-73, do not apply to private railway sidings. The \napplication process and other requirements for licensing PS type sufferance \nwarehouses can be found beginning at paragraph 4 of this document. \n\n153. Requirements and restrictions for operating warehouse Type PS are: \n\n(a) Warehouse Type: PS \n\nDelivery requirement: direct delivery permitted \nCommodity type: general merchandise \nMode: rail \nDeconsolidation/consolidation: no \nApplication type: E400 \nServiceability: on-site \nDelegated licensing authority: region \nOther restrictions: operated by importers \n\n154. In all cases where the CBSA does not provide on-site service for examinations, \noperators will be required to make arrangements, subject to CBSA approval, with an \nexisting sufferance warehouse for the handling of goods requiring examination. \n\nPenalty Information \n\n155. A sufferance warehouse licensee is responsible to the Government of Canada \nfor the safekeeping of all goods stored in the warehouse pending their entry into the \neconomy of Canada or lawful removal. The licensee is liable for all duties and taxes \nassessed on the goods unless the licensee can produce the goods or show to the \nsatisfaction of CBSA officials that the goods have been duly entered into Canada, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 24)", + "part": "", + "division": "", + "heading": "", + "text": "lawfully removed from the warehouse, or destroyed while in the warehouse. \n\n34 \n\n156. Licensees will be subject to penalties under the Act for failing to meet regulatory \nrequirements. For more information on AMPS, please refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System. For a listing of Administrative Monetary \nPenalties please see CBSA’s Master Penalty Document available on the CBSA \nwebsite. \n\nMonitoring and Warehouse Checks \n\n157. The CBSA monitors licensed sufferance warehouse facilities on an ongoing \nbasis and conducts periodic warehouse checks to make sure the facility continues to \nmeet all regulatory and program requirements. The CBSA will suspend or cancel the \nlicence if licensees whose facilities, equipment, or accommodation do not meet the \nregulatory or operational requirements. The CBSA advises licensees in writing of \nlicence suspensions or cancellations and allows a reasonable period of time to correct \ndeficiencies. \n\n35 \n\nAppendix \nAPPENDIX A \n\nCargo Handling Contract \n\nImport Cargo \n\n1. Offload bulk cargo from vehicles when applicable. \n\n2. Break down and/or empty unit load devices, e.g., pallets, containers. \n\n3. Check incoming cargo against document(s). \n\n4. Sort and store import cargo for a period to be mutually agreed upon and in \naccordance with CBSA requirements. \n\n5. Place cargo under CBSA control, clearing discrepancies in accordance with CBSA \nrequirements. \n\n6. Notify consignee/agent of arrival in accordance with the carrier's instructions and in \naccordance with CBSA requirements. \n\n7. Provide facilities for collection of collect charges. \n\n8. Take action in accordance with the carrier's instructions where the consignee \nrefuses to accept the shipment. \n\nCargo Services \n\n9. Clear cargo through CBSA in accordance with the instruction(s) of the carrier's \nclients and in concurrence with CBSA requirements. \n\n10. Store cargo in accordance with CBSA requirements. \n\nTransfer Cargo \n\n11. (a) Offload bulk cargo from vehicles. \n(b) Break down and/or empty unit load devices, e.g., pallets, containers. \n(c) Check incoming cargo against document(s). \n\n12. In accordance with CBSA requirements put cargo under CBSA control, clearing \ndiscrepancies. \n\n36 \n\n13. (a) Sort and \n(b) Store transfer cargo for a period to be mutually agreed upon prior to \ndispatch in accordance with the nature of goods and the routing of the cargo. \n\n14. Provide essential equipment and storage facilities for special cargo for example \nperishables, live animals, valuables, news films, and other special items. \n\n15. Prepare transfer manifest(s) for cargo to be transported by another carrier. \n\n16. Provide transport to the warehouse of the receiving carrier, for transfer cargo under \ncover of a transfer document or any other document required by the CBSA. \n\nExport Cargo (where applicable) \n\n17. Provide accommodation and services for acceptance of cargo and ensure ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 25)", + "part": "", + "division": "", + "heading": "", + "text": "adequate control that shipments and documents when delivered for transportation by \nshipping either directly or through the intermediary of carrier's agent are made \"ready \nfor carriage,\" any irregularity to be reported to the carrier. \n\n18. In accordance with CBSA requirements, put cargo under CBSA control. \n\n19. (a) Sort and \n(b)Store export cargo for a period to be mutually agreed upon prior to dispatch in \naccordance with the nature of goods and the routing of the cargo. \n\n20. Tally and assemble for dispatch by weight and volume cargo up to capacity \navailable on the carrier's vehicles. \n\n21. Prepare for delivery onto vehicles: \n\n(a) Bulk cargo and \n(b) Unit load devices, e.g., pallets, containers. \n\n22. (a) Prepare cargo control documents. \n(b) Split waybill/probill sets. Forward applicable copy of the cargo control \ndocument and waybills, probills as mutually agreed upon. \n(c) Where applicable, return copy of the waybill/probill to the shipper endorsed \nwith shipping details. \n\n23. Obtain CBSA export clearance. \n\n37 \n\nGeneral \n\n24. Present to CBSA, as required, cargo for physical examination. \n\n25. Deal with lost, found, and damaged cargo and report such irregularities to the \ncarrier. \n\n26. Notify the carrier of any complaints and claims made by the carrier's clients. \n\nFor Air Only \n\n27. The cargo handler undertakes to convey and deliver documents between aircraft \nand appropriate airport buildings. \n\n28. The cargo handler undertakes to provide transport for CBSA personnel from \nwarehouse to aircraft and ramp area as and when required. \n\n38 \n\nReferences \nConsult these resources for further information. \n\nCustoms Sufferance Warehouse Licence Application Form E400 \nCBSA CARM webpage \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations \nMemorandum D1-2-1, Special Services \nForm A8A, Cargo Control Document \nD3-3-1 Freight Forwarder Pre-arrival and Reporting Requirements \nElectronic Commerce Clients Requirements Document, Chapter 11, Advance \nCommercial Information (ACI)/eManifest Notices \nForms A10, Cargo Control Abstract \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods \nMemorandum D17-1-21, Maintenance of Records in Canada by Importers \nMemorandum D19-13-2, Importing and Exporting Firearms, Weapons, and Devices \nMemorandum D4-1-5, Storage of Goods \nMemorandum D4-1-7, Extension of Time Limits for the Storage of Goods \nMemorandum D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements. \nMemorandum D23-2-1, Customs Self-Assessment Program for Carriers \nMemorandum D22-1-1, Administrative Monetary Penalty System \nMaster Penalty Document \n\nApplicable legislation \n Customs Act \n Export and Import Permits Act \n Firearms Act \n Criminal Code \n Customs Tariff \n Excise Act, 2001 \n Nuclear Safety and Control Act \n General Nuclear Safety and Control Regulations \n Customs Sufferance Warehouse Regulations \n Storage of Goods Regulations ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-4-pdf26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-4", + "marginal_note": "Customs Sufferance Warehouses (part 26)", + "part": "", + "division": "", + "heading": "", + "text": " Storage, Display and Transportation of Firearms and Other Weapons by \nBusiness Regulations \n Imported Goods Regulations \n\n39 \n\n Transportation of Goods Regulations \n Financial Security (Electronic Means) Regulations \nSuperseded memoranda D \nMemorandum D4-1-4 November 21, 2021 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday (08:00 – 16:00 local \ntime/except holidays). TTY is also available within Canada: 1-866-335-3237. \nOnline enquiries can be made using the Client support contact form.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-4-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D4-1-5: Storage of Goods \nISSN 2369-2391 \nOttawa, October 21, 2022 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods, warehouse operators \nKey content: The procedures to be followed by the Canada Border Services Agency \n(CBSA) in storing goods pending clearance or disposal. \nKeywords: CARM, accounting, commercial goods, importer, payment, storage of \ngoods, warehouse, place of safe-keeping \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Place of Safe-keeping \no Types of Warehouses \n Highway Frontier Examining Warehouse \n King’s Warehouse \n Sufferance Warehouse \n Bonded Warehouse \no Security of Held Goods \no Storage of Firearms and Other Weapons \no Storage Charges \n Place of Safe-keeping \n CBSA Office and Highway Frontier Examining Warehouse \n King’s Warehouse \n Form E44, Customs Notice – Unclaimed Goods \n Time Limits for Issuing Form E44 \n Processing by the CBSA \no Transfer of Goods \no Procedures for Claiming Goods Prior to Forfeiture \n2 \n\no Appendix A: Form E44, Customs Notice – Unclaimed Goods \no Appendix B: Form E45, Inventory Control Log for Seized, Forfeited, \nDetained, Abandoned, and Unclaimed Goods \no References \no Applicable Legislation \no Superseded memoranda D \no Issuing Office \n Contact us \nUpdates made to this D-memo \nThis memorandum has been updated to include the use of the CBSA Assessment and \nRevenue Management (CARM) system. It has also been updated to define the \nregulatory term “days” as “calendar days” or “business days” for the purposes of this \npolicy. The section from the Storage of Goods Regulations has been replaced with a \nbrief summary of its contents. \nDefinitions \nThe following definitions apply to this memorandum: \n\"Act\" \nmeans the Customs Act; \n\"business day\" \nmeans any day on which the customs office is open and accepts delivery or \nremoval of commercial goods; \n\"commercial goods\" \nmeans goods for sale for any commercial, industrial, occupational, institutional \nor other similar use that are imported into Canada or exported from Canada; \n\"firearm\" \nhas the same meaning as in section 2 of the Criminal Code; \n\"place of safe-keeping\" \nmeans a place designated by the Minister pursuant to section 37 of the Act for \nthe safe-keeping of goods; \n3 \n\n\"prohibited ammunition\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited device\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"prohibited weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code; \n\"restricted weapon\" \nhas the same meaning as in subsection 84(1) of the Criminal Code. \nGuidelines \n1. The Storage of Goods Regulations outlines how long goods may be stored in a \ncustoms office after they have been reported but before they are deposited in a \nplace of safe-keeping: \n\n(a) Standard time limit – 40 calendar days; \n(b) Perishable goods – 4 calendar days; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 14 calendar days; \n(d) Firearms, prohibited ammunition, prohibited devices, prohibited or restricted \nweapons and tobacco – 14 calendar days; and \n(e) Spirits – 21 calendar days. \n2. The time limits for goods left in a place of safe-keeping, before they are forfeit are: \n(a) Standard time limit – 30 calendar days; \n(b) Perishable goods – 24 hours; and \n(c) Prescribed substances under the Nuclear Safety and Control Act or General \nNuclear Safety and Control Regulations – 24 hours. \n3. The following locations are designated as CBSA offices in section 5 of the Customs \nAct: \n(a) any location where CBSA maintains a business office; \n(b) a CBSA detention yard; and \n(c) a highway frontier examining warehouse. \nPlace of Safe-keeping \n5. The following locations may be designated as a place of safe-keeping: \n4 \n\n(a) CBSA offices, highway frontier examining warehouses, King's warehouses; \n(b) a portion of a sufferance or bonded warehouse; and \n(c) any other place designated by a delegated CBSA official on behalf of the \nMinister of Public Safety. \nTypes of Warehouses \nHighway Frontier Examining Warehouse \n6. A highway frontier examining warehouse is one where goods, which are not moving \ninland by a bonded carrier to a sufferance warehouse, are held before they are \nreleased by the CBSA. These warehouses have been established at most points of \nimportation adjacent to the Canada-United States international boundary and are \noperated by the CBSA. Goods which have been placed in a highway frontier examining \nwarehouse must not be removed by the carrier or the importer until authorized to do so \nby CBSA. \n7. Truck drivers may park vehicles overnight in CBSA detention yards if space permits. \nKing's Warehouse \n8. A King's warehouse is used to store seized, forfeited, detained, abandoned, and \nunclaimed goods before they are released or disposed of by the CBSA in accordance \nwith the Act. These warehouses are operated by the CBSA. \nSufferance Warehouse \n9. Sufferance warehouses are privately owned and operated facilities licensed by the \nCBSA for the control, short-term storage, and examination of in-bond goods until they \nare released by the CBSA or exported from Canada. More information concerning \nsufferance warehouses can be found in Memorandum D4-1-4, Customs Sufferance \nWarehouses. \nBonded Warehouse \n10. Customs bonded warehouses are used for the long-term storage of imported goods \nand are part of the Duty Deferral Program. Duties and taxes only become payable \nwhen the goods from a customs bonded warehouse are entered into the domestic \nmarket. Specific time limits can be found in Memorandum D7-4-4, Customs Bonded \nWarehouses. \n11. There are two types of customs bonded warehouses: \n5 \n\n(a) private warehouses, which are operated by individuals or companies to store \ntheir own imported goods; and ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "(b) public warehouses, which are operated by entrepreneurs to store goods from \nvarious importers. \n12. More information can be found in Memorandum D7-4-4 and the Customs Bonded \nWarehouses Regulations. \nSecurity of Held Goods \n13. A delegated CBSA officer is responsible for ensuring the appropriate measures are \ntaken in handling and safeguarding goods and vehicles stored in CBSA offices, \nhighway frontier examining warehouses, King’s warehouses and CBSA detention \nyards. \n14. Goods seized, forfeited, detained, abandoned or unclaimed under the Act will be \nstored in a secure and controlled area, separate from other goods. \n15. Unless moved to a King’s warehouse, the goods will be checked regularly and \ndisposed of as soon as possible after the applicable retention period. \n16. The CBSA will use E45, Inventory Control Log for Seized, Forfeited, Detained, \nAbandoned, and Unclaimed Goods (see Appendix B) to maintain an accurate record of \nheld goods. \n17. The Crown Liability and Proceedings Act includes information about damage \nclaims and payment from negligence, a wrongful act, or a breach of duty on the part of \nan employee of the Crown. For damage or loss claims, contact the CBSA office \nconcerned. The local CBSA office may contact their regional finance group for further \ninformation. \nStorage of Firearms and Other Weapons \n18. Firearms must be stored in a container, receptacle, vault, safe or room that is \nsecurely locked and cannot be readily broken open or into, according to section 4(2) of \nthe Public Agents Firearms Regulations. \n19. Information about firearms and other weapons can be found in Memorandum D19-\n13-2, Importing and Exporting Firearms, Weapons and Devices, Customs Tariff, \nCriminal Code, Firearms Act, and Export and Import Permits Act. \n\n6 \n\nStorage Charges \nPlace of Safe-keeping \n20. For rates of storage for goods in a place of safe-keeping, please see the \n“Schedule” in the Storage of Goods Regulations. \n21. For exceptions where no storage charges are payable for goods held in a place of \nsafe-keeping please see the Storage of Goods Regulations. \nCBSA Office and Highway Frontier Examining Warehouse \n22. Commercial goods held in a CBSA office or a highway frontier examining \nwarehouse are subject to storage charges, beginning on the fourth business day after \nthe goods were left in the CBSA office or warehouse. Storage charges can be found in \nthe Schedule from the Storage of Goods Regulations. \n23. Goods will not be released until the storage charges are paid, unless the importer \nor broker has release prior to payment privileges. Payments made to the CBSA will be \nentered into CARM and a cash receipt will be issued as a receipt of payment. For more \ninformation on payment, please see Memorandum D17-1-5, Registration, Accounting \nand Payment for Commercial Goods. Where the goods have been listed on Form \nE44, Customs Notice - Unclaimed Goods, the “Unclaimed Goods List” number should \nbe referenced on a cash receipt. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "King's Warehouse \n24. Commercial goods stored in a King's warehouse are subject to storage charges, \nbeginning on the day they enter the warehouse. Storage charges will apply until the \ngoods are removed from the warehouse. Storage charges can be found in the \nSchedule from the Storage of Goods Regulations. \n25. Only in the circumstances described in subsection 6(2) from the Storage of Goods \nRegulations will goods be exempt from storage charges. \n26. Payments made to the CBSA will be entered into CARM and a cash receipt will be \nissued as a receipt of payment for storage charges. \nForm E44, Customs Notice - Unclaimed Goods \n27. If goods are stored beyond the time limits specified and no extension has been \ngranted under subsection 37(2) of the Act, the CBSA will issue Form E44 (Appendix \nA). The CBSA will send Form E44 by email to advise the importer and the carrier that \n7 \n\nthe goods remain unclaimed in a CBSA office, highway frontier examining warehouse, \nsufferance warehouse or bonded warehouse. \n28. Goods must be claimed within 30 calendar days of the date Form E44 is issued or \nthey will be forfeited to the Crown. Once forfeit, goods are subject to disposal and can \nno longer be claimed by the importer or owner. \n29. Goods listed on Form E44 can remain in the initial warehouse, be transferred to a \nKing's warehouse or transferred to another location designated by the CBSA. \n30. When an importer signs a certificate of abandonment for warehoused goods \non Form BSF241, Non-monetary General Receipt, the goods should be listed on Form \nE44. Abandoned goods do not need to be kept for 30 calendar days, as the goods \nbecome the property of the Crown when the abandonment certificate is signed. \n31. When goods are for immediate disposal, Form E44 does not need to be completed \nas goods are documented on BSF241. \n32. When goods are scheduled for disposal at a later date, Form E44 should be used \nas a control document and Form E45 is not required. \n33. Goods seized under the Customs Act, the Excise Act or the Excise Act, 2001 will \nonly be listed on Form E44 after the legislated time frames for appeals and third-party \nclaims have expired, or when the CBSA advises that the goods are ready for disposal. \n34. A copy of Form E44 will not be sent to the importer or carrier for seized or \nabandoned goods, or travellers' goods held temporarily by the CBSA. \nTime Limits for Issuing Form E44 \n35. For a CBSA office, highway frontier examining warehouse, or sufferance \nwarehouse, Form E44 will generally be issued if the goods are stored beyond the 40 \nday limit from the date the goods were first reported under section 12 of the Act. \n36. However, the time limits for issuing Form E44 vary depending on the type of goods \nand where they are stored. The importer or broker can apply to the CBSA for an \nextension. For further information on extensions, refer to Memorandum D4-1-\n7, Extension of Time Limits for the Storage of Goods. Prescribed goods cannot be ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "granted an extension as per section 39.1 of the Customs Act. \n37. Sufferance warehouse operators must provide the CBSA with a list of goods \nexceeding the storage limit on the first business day following the end of the specified \ntime limits. For further information, refer to D4-1-4, Customs Sufferance Warehouses. \n38. For a customs bonded warehouse, Form E44 will be issued if the goods are on \nhand beyond the time limit set in the Customs Bonded Warehouses Regulations. For \nfurther information, refer to D7-4-4, Customs Bonded Warehouses \n8 \n\n39. Once the warehouse operator provides a list of unclaimed goods, the CBSA will \nissue Form E44 within five business days. The list of unclaimed goods must contain: \nthe importer's name and address, the quantity and description of goods, the date of \narrival in Canada and the cargo control number. \n40. Goods that have been granted an extension will only be listed on Form E44 after \nthe extension period has expired. For further information refer to D4-1-7, Extension of \nTime Limits for the Storage of Goods \nProcessing by the CBSA \n41. Form E44 will be numbered consecutively from the beginning of each fiscal year by \nthe issuing office. This should be entered in the “Unclaimed goods list number” field of \nthe form. \n42. Form E44 should be cross-referenced with all previous documentation in order to \nmaintain an audit trail for the goods. The goods included on the form must be marked \nwith the number of goods in the shipment and the “Unclaimed goods list number” from \nthe corresponding E44. If the goods cannot be marked, a tag may be used. \n43. Once Form E44 is completed, the “Unclaimed goods list number” should be listed \non Form E45. The information from E45 will serve as an audit trail from the date of \nreceipt to the release/disposal date. This information from Form E45 can also be used \nif Form E44 is lost by tracking the “unclaimed goods list number,” expiry dates for \ndisposal and to initiate follow-up action. \n44. When Form E44 covers unclaimed goods, it will be distributed as follows: \n(a) original – importer; \n(b) copy – sent for data processing, where applicable; \n(c) copy – held for use in the event goods are transferred to a consolidation \npoint for disposal; \n(d) copy – local CBSA; and \n(e) copy – carrier. \nNote: No further notification will be given to either the importer or the carrier prior to \ndisposal of the goods. \nTransfer of Goods \n45. When goods are transferred out of the original warehouse, they must be included \non a list. The operator will sign the list approving its accuracy. Both the CBSA and the \nwarehouse operator will retain a copy. \n9 \n\n46. When goods are transferred to a disposal vendor, a third copy of the list will be \nprovided. In these instances, the importer's name or address should not appear. As an \nalternative, goods can be identified by the list number. \n47. When goods are transferred to a King's warehouse, they will be examined by the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "CBSA in the presence of the carrier, to confirm if there is any damage or loss. \nProcedures for Claiming Goods Prior to Forfeiture \n48. Goods must be claimed within 30 calendar days from when the Form E44 is \nissued. Unclaimed goods on hand beyond the 30 calendar days are forfeit and subject \nto disposal, in accordance with section 142 of the Customs Act. \n49. Goods must be claimed at the CBSA office where they are being held. \n50. CBSA will require the following from the importer or owner before releasing the \ngoods: \n(a) where the goods are to be exported: \n(i) a cargo control document; and \n(ii) any necessary permits; or \n(b) where the goods are to be entered for consumption: \n(i) a completed accounting document; \n(ii) any necessary permits; and \n(iii) payment of the applicable duty and tax; or \n(c) where the goods are to be entered into a bonded warehouse: \n(i) Commercial Account Document (CAD); \n(ii) any necessary permits; and \n(iii) where necessary, a cargo control document. \n\nNote: Goods that were left unclaimed in a bonded warehouse and listed on Form E44 \ncannot be re-entered into a bonded warehouse. They must be exported or entered for \nconsumption. \n51. Before releasing goods listed on a Form E44 from a King's warehouse, the CBSA \nwill require: \n(a) payment of the applicable storage charges; \n(b) payment of any expenses incurred by the CBSA for handling the goods, for \nexample, transportation charges; and \n(c) written confirmation from the sufferance or bonded warehouse operator that \nstorage charges were paid. \n52. When only a portion of the shipment is being claimed, the import or export \ndocumentation should be included. If not available, an attached document must detail \n10 \n\nthe number of items being claimed and the total number of items in the original \nshipment. For example, “entry No.16 of 20.” \nAdditional Information \n53. The Crown becomes responsible for costs against the goods from the date of \nabandonment or forfeiture. Sections 36 and 39 of the Act make the owner or importer \nliable for reasonable disposal expenses where the goods are not sold. However, the \nCBSA may pay such expenses pending a collection action against the owner or \nimporter. \n54. Information concerning prescribed items and substances within the meaning of \nthe General Nuclear Safety and Control Regulations can be found in Memorandum \nD19-2-1, Administration of the Nuclear Safety and Control Act. \n\n11 \n\nAppendix A \nForm E44, Customs Notice – Unclaimed Goods \n\n12 \n\nAppendix B \nForm E45, Inventory Control Log for Seized, Forfeited, Detained, Abandoned, and \nUnclaimed Goods \n\nReferences \nConsult these resources for further information: \n D4-1-4: Customs Sufferance Warehouses \n D4-1-7: Extension of Time Limits for the Storage of Goods \n D7-4-1: Duties Relief Program \n D7-4-4: Customs Bonded Warehouses \n D19-2-1: Administration of the Nuclear Safety and Control Act \n D19-13-2: Importing and exporting firearms, weapons and devices \nApplicable legislation ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-5-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-5", + "marginal_note": "Storage of Goods (part 7)", + "part": "", + "division": "", + "heading": "", + "text": " Criminal Code \n Crown Liability and Proceedings Act \n Customs Act \n Customs Bonded Warehouses Regulations \n\n13 \n\n Customs Sufferance Warehouses Regulations \n Customs Tariff \n Excise Act \n Excise Act, 2001 \n Export and Import Permits Act \n Firearms Act \n General Nuclear Safety and Control Regulations \n Nuclear Safety and Control Act \n Public Agents Firearms Regulations \n Storage of Goods Regulations \nSuperseded memoranda D \n D4-1-5 dated February 13, 2009 \nIssuing office \nRegulatory Trade Programs Division, \nTrade and Anti-dumping Programs Directorate, \nCommercial and Trade Branch \nContact us \nContact border information services", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-5-eng.html" + }, + { + "id": "dmemo-D4-1-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-7", + "marginal_note": "Table of Contents", + "part": "Extension of Time Limits for the Storage of Goods", + "division": "", + "heading": "", + "text": "Legislation Guidelines and General Information Storage Time Limits Exceptions to Storage Time Limits Extensions of Maximum Storage Time Limits Procedures for Requesting an Extension to a Storage Time Limit Extension of Storage Time Limit Using Form A18B, Bulk Storage Record Storage Charges Goods That Remain in Storage Beyond the Maximum Allowable Time Limit Additional Information Appendix Schedule I – Canada Border Services Agency Offices or Sufferance Warehouses Schedule II – Customs Bonded Warehouses References", + "history": "", + "last_amended": "2023-08-10", + "current_to": "2023-08-10", + "citation": "Memorandum D4-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html" + }, + { + "id": "dmemo-D4-1-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-7", + "marginal_note": "Legislation", + "part": "Extension of Time Limits for the Storage of Goods", + "division": "", + "heading": "", + "text": "Customs Act Excise Act, 2001 Nuclear Safety and Control Act ( NSCA ) Copyright Act Trademarks Act Customs Sufferance Warehouse Regulations Customs Bonded Warehouse Regulations Marking of Imported Goods Regulations Storage of Goods Regulations General Nuclear Safety and Control Regulations", + "history": "", + "last_amended": "2023-08-10", + "current_to": "2023-08-10", + "citation": "Memorandum D4-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html" + }, + { + "id": "dmemo-D4-1-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-7", + "marginal_note": "Guidelines and General Information", + "part": "Extension of Time Limits for the Storage of Goods", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply to this memorandum:\nact means the Customs Act . commercial goods means goods for sale for any commercial, industrial, occupational, institutional or other similar use that are imported into Canada or exported from Canada. firearm has the same meaning as in section 2 of the Criminal Code . place of safe-keeping means a place designated by the Minister of National Revenue pursuant to section 37 of the act for the safe-keeping of goods. prohibited ammunition has the same meaning as in subsection 84(1) of the Criminal Code . prohibited device has the same meaning as in subsection 84(1) of the Criminal Code . prohibited weapon has the same meaning as in subsection 84(1) of the Criminal Code . restricted weapon has the same meaning as in subsection 84(1) of the Criminal Code .\nStorage Time Limits\n2. The following are the general time limits for holding imported goods in storage prior to clearance by the CBSA :\n- 40 calendar days from the date the goods are first reported to the CBSA under subsection 12(1) of the Customs Act (the act) when they are held in a CBSA office or a sufferance warehouse;\n- Up to four years from the date the goods are first accounted for on Form B3-3, Canada Customs Coding Form , or the CAD when they are held in a customs bonded warehouse.\nExceptions to Storage Time Limits\n3. Exceptions to the standard 40 calendar day limit for the storage of goods held in a CBSA office or a sufferance warehouse are outlined in Schedule I .\n4. Exceptions to maximum time limits for goods stored in a customs bonded warehouse are outlined in Schedule II .\nExtensions of Maximum Storage Time Limits\n5. Upon written request, the CBSA may extend the maximum storage time limit for goods held in a CBSA office, a sufferance warehouse or a customs bonded warehouse pursuant to subsection 37(3) of the act. Requests for extensions will be considered by the CBSA on a case by case basis.\n6. A CBSA officer may also extend the maximum storage time limit without a written request, when it is deemed necessary for the CBSA to do so. For example when:\n- goods are held by the CBSA pending a review to determine admissibility;\n- goods are held by the CBSA under a court order pursuant to either the Copyright Act or the Trademarks Act and pending determination of infringement of these acts;\n- shipments of bulk grain are transiting from Canada to another country. This should be detailed in the supporting documents.\n7. The following prescribed goods are forfeit if they are not removed from a CBSA office or sufferance warehouse within the regulated timeframe:\n- Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, and tobacco or vaping products are forfeit to the Crown if they are not removed from a CBSA office or a sufferance warehouse within 14 calendar days after they were first reported to the CBSA under section 12(1) of the act.\n- Spirits are forfeit to the Crown if they are not removed from a CBSA office or sufferance warehouse within 21 calendar days after they are first reported to the CBSA .\nRefer to subsection 39.1(1) of the act for more information on \"goods forfeit if not removed.\"\n8. In addition, extensions to maximum storage time limits for goods held in a CBSA office or a sufferance warehouse may be granted to a maximum of four years if they fall under one of the following tariff items at the time of shipment to Canada:\n- Returning former residents effects including goods that meet all of the criteria of tariff item No. 9805.00.00 as described in Memorandum D2-3-2, Former Residents of Canada – Tariff Item No. 9805.00.00 .\n- Settlers' effects including items that meet all of the criteria of tariff item No. 9807.00.00 as described in Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00 .\nProcedures for Requesting an Extension to a Storage Time Limit\n9. Five calendar days prior to the end of the maximum storage time limit, the importer, owner or agent will submit a written request stating the reason for requesting an extension.\n10. Requests should be made to the chief officer of the local CBSA office with jurisdiction over the sufferance warehouse.\n11. Extensions are not granted for goods prescribed in subsections 3(4) and 3(5) of the Storage of Goods Regulations .\n12. Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits outlined in the Customs Bonded Warehouses Regulations , the CBSA may grant an extension under authority of subsection 37(3) of the act, provided a request is received from the importer, owner or their agent prior to the expiration of the specified time limit. Exceptions to the four year time limit are listed in the Appendix, Schedule II of this memorandum.\n13. The CBSA will provide written responses to requests for the extension of storage time limits.\nExtension of Storage Time Limit Using Form A18B, Bulk Storage Record\n14. When an extension to a storage time limit is granted by the CBSA and when Form A18B - Bulk Storage Record is used, the CBSA will complete, number and date stamp the form. The CBSA will include a copy of the request on file.\n15. Form A18B is distributed as follows:\n- Original – CBSA ;\n- Copy – sufferance warehouse operator, customs bonded warehouse operator;\n- Copy – importer.\n16. If further extension is required, another written request must be submitted as outlined in paragraphs 9 and 10. If approved the CBSA will prepare and distribute another Form A18B as outlined in paragraphs 14 and 15.\n17. Goods listed on Form A18B that have been granted an extension cannot be transferred to another location for clearance.\n18. To release goods that have been granted storage extensions using Form A18B , the importer or owner will present the CBSA with Form A18B and the entry package (i.e. the CBSA accounting documents and permits) or the export documentation (cargo control document and permits). The original form will be retained by the CBSA and a copy will be given to the warehouse operator as authority to release the goods.\nStorage Charges\n19. Storage charges apply to all extensions. There are specific exceptions when applying storage charges to commercial goods that are held in a CBSA office or in a place of safe-keeping , see Storage of Goods Regulations , \"Schedule.\" For additional information related to storage charges refer to Memorandum D4-1-5, Storage of Goods .\nGoods That Remain in Storage Beyond the Maximum Allowable Time Limit\n20. If goods have not been removed from a CBSA office or a warehouse before the maximum allowable time limit, the goods may be deposited in a place of safe-keeping .\n21. The CBSA will send Form E44, Notice – Unclaimed Goods by email to the importer and carrier advising them that the goods remain unclaimed and that the goods must be released and accounted for within 30 calendar days from the date of the notice.\n22. Perishable goods and prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations may be moved to a place of safe-keeping . These unclaimed goods must be released and accounted for within 24 hours or the goods are forfeit.\nNote: Goods that have been granted an extension may be deposited in a place of safe-keeping and listed on Form E44 only after the extension period has expired.\n23. Goods not removed from a place of safe-keeping within the prescribed time limit will be forfeit after:\n- 30 calendar days for general goods;\n- 24 hours for perishable goods;\n- 24 hours for prescribed substances under the Nuclear Safety and Control Act or prescribed items under the General Nuclear Safety and Control Regulations.\n24. When goods are forfeit to the Crown, they are subject to disposal and can no longer be claimed by the importer or agent. For additional information, refer to Memorandum D4-1-5 .\nAdditional Information\n25. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2023-08-10", + "current_to": "2023-08-10", + "citation": "Memorandum D4-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html" + }, + { + "id": "dmemo-D4-1-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-1-7", + "marginal_note": "Appendix", + "part": "Extension of Time Limits for the Storage of Goods", + "division": "", + "heading": "", + "text": "Schedule I – Canada Border Services Agency Offices, Highway Frontier Examining Warehouses, Sufferance Warehouses\nExceptions to the maximum 40 day storage time limit include:\nType of Goods Maximum days in storage Maximum storage days in a place of safe-keeping Days before goods are forfeit Regular goods 40 calendar days 30 calendar days 30 calendar days Perishable goods 4 calendar days 24 hours 24 hours Prescribed substances or prescribed items within the meaning of the Nuclear Safety and Control Act and the General Nuclear Safety and Control Regulations 14 calendar days 24 hours 24 hours Firearms, prohibited ammunition, prohibited devices, prohibited or restricted weapons, tobacco or vaping products as prescribed under the Customs Act 14 calendar days N/A 14 calendar days Spirits as prescribed under the Customs Act 21 calendar days N/A 21 calendar days\nSchedule II – Customs Bonded Warehouses\nExceptions to the maximum four year storage time limit include:\nGoods placed in a customs bonded warehouse for marking in accordance with the Marking of Imported Goods Regulations or for display at conventions, exhibitions or trade shows Maximum 90 calendar days Beer and wine Maximum five years Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and related parts and equipment, not intended for domestic consumption Maximum 15 years Where extenuating circumstances preclude the removal of unclaimed goods (with the exception of tobacco products, packaged spirits and vaping products) within the specified time limits At the discretion of the Minister and the details of the extenuating circumstances\nReferences\nIssuing office: Trade Programs Directorate Regulatory Trade Programs Division Headquarters file: Legislative references: Customs Act Excise Act, 2001 Nuclear Safety and Control Act ( NSCA ) Copyright Act Trademarks Act Customs Sufferance Warehouses Regulations Customs Bonded Warehouses Regulations Marking of Imported Goods Regulations Storage of Goods Regulations General Nuclear and Control Regulations Other references: D2-2-1 , D2-3-2 , D4-1-5 Superseded memorandum D: D4-1-7 dated January 23,2014", + "history": "", + "last_amended": "2023-08-10", + "current_to": "2023-08-10", + "citation": "Memorandum D4-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-1-7-eng.html" + }, + { + "id": "dmemo-D4-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-2-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Ships’ Stores", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, October 23, 2015\nThis document is also available in PDF (129 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to reflect changes to the Canada Border Services Agency's organizational structure. 2. Memorandum D4-2-1 has been amended to reflect the new First Port of Arrival (FPOA) procedures implemented at all 10 Cruise Ship Operations (CSO).\nThis memorandum outlines and explains the procedures for the delivery of ships' stores to ships and aircraft, and the conditions governing the issue and securing or sealing of ships' stores.", + "history": "", + "last_amended": "2015-10-23", + "current_to": "2015-10-23", + "citation": "Memorandum D4-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html" + }, + { + "id": "dmemo-D4-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Ships’ Stores", + "division": "", + "heading": "", + "text": "Reporting of Ships' Stores\n1. The Form E1 - Ship Stores Declaration , properly certified, and the Form BSF552 - Crew's Effects Declaration , or their counterpart on the documentation of another country, shall be filed with the Canada Border Services Agency (CBSA). Such forms shall be submitted in triplicate in English or French each time a ship engaged in international trade reports inward from a foreign country. While CBSA will not always board a vessel at time of arrival, a ship's compliance with CBSA laws may be verified at any time.\n2. The original of Form E1 and Form BSF552 is filed with the inward report of the ship; the second and third copies are left with the master. When stores are issued or additional stores delivered, a notation to this effect is made on the reverse side of the second and third copies of the Form E1 held by the master. These copies remain with the master until the ship clears directly for a foreign port, at which time the second copies of both forms shall be submitted to CBSA and filed with the outward report.\n3. When a ship reporting inward has no cargo, the inward report shall clearly state whether the ship is in ballast or in ballast with ships' stores.\n4. CBSA shall permit ships agents a period of twenty-four hours from the time the outward report is filed in which to present the duplicate copies of Form E1 and Form BSF552 .\nShip Stores Declaration , Form E1\n5. Form E1 , completed in triplicate, is used to list ships' stores. A boarding CBSA officer may examine form E1 for completeness. Any quantity of stores not allowed for consumption while in port will be placed in a secure area. Sealing may be required. When ships' stores are delivered to a ship, the quantities and the seal numbers, if applicable, are recorded on the reverse side of Form E1. Similarly, when issues are made, the quantities issued are recorded on the reverse of Form E1.\n6. A reasonable quantity of liquor and tobacco products may be left unsecured or unsealed for the personal use of the master or senior ships officers. These quantities are to be recorded on Form E1 . A reasonable quantity is defined in the Ships' Stores Regulations .\n7. Goods for sale or distribution to members of the crew and not to be landed shall be secured or sealed in the same manner as ships' stores and remain secured or sealed until the ship clears for a foreign destination. These goods shall be listed on a separate sheet in triplicate by the Master or other authorized ship's officer and the sheet attached to Form E1 . The location of the goods shall be noted on Form E1.\n8. Duty paid goods may be delivered as ships' stores may be eligible for a refund or drawback under the provisions of Memorandum D7-4-2, Duty Drawback Program . When such stores are delivered to a ship, a copy of Form K36A, Ships Stores Declaration and Clearance Certificate , is retained by the master and filed with Form E1 and Form BSF552 .\n9. Occasionally, foreign ships may carry animals as a supply of fresh meat; these animals shall be listed on Form E1 . These animals shall not be removed from the ship while in Canada.\nCrew's Effects Declaration , Form BSF552\n10. Form BSF552 , completed in triplicate, is used to show quantities of tobacco products and alcoholic beverages in possession of officers and crew as well as non-duty paid items such as televisions, radios, cameras, pets, etc. While such items may be kept in possession of the crew members, quantities of alcoholic beverages and tobacco products exceeding the quantity limitations set out in Memorandum D2-1-1, Temporary Importation of Baggage and Conveyances by Non-residents shall be secured or sealed.\n11. Pets belonging to crew members shall be listed by species on Form BSF552 opposite the name of the individual owner. These pets shall not be removed from the ship while in Canada.\n12. A crew member may bring personal items ashore without producing evidence that each article is duty paid, but a check of these articles may be conducted prior to the departure of the ship to ensure their exportation. Items declared on Form BSF552 which are subsequently duty paid are deleted from the list, and the date and number of the relevant accounting document (Form B15, Casual Goods Accounting Document ) are noted on Form BSF552.\n13. When crew members sign off a ship in a Canadian port, any goods in their possession are subject to accounting in the normal manner. Returning Canadians may claim residents' or returning former residents' privileges and foreign crew members may apply for either temporary importation or settler's effects privileges. For additional information on Settler's effects, please consult Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00 .\nDelivery and Issuance of Ships' Stores\n14. At CBSA offices not operating on a shift schedule, CBSA approval for the delivery of ships' stores is restricted to the period of the regular office hours of the port. In unforeseen circumstances CBSA may, upon written application, authorize the delivery or issuance of ships' stores beyond these hours subject to the provisions of Memorandum D1-2-1, Special Services .\n15. The attendance of a CBSA officer may be required when cigarettes, cigars, tobacco, wine, spirits and narcotics are laden on board a ship as ships' stores. It is the responsibility of the vendor, chandler, or transportation company to make any necessary arrangements with CBSA in order to have the services of a CBSA officer approve delivery, and to verify the quantities, sign the accounting document and place the goods under seal, if required. These arrangements should be made no less than 24 hours before the service is required.\n16. Normally, narcotics as medical stores are held in the ship's safe under the direct control of the master or ship's doctor. The quantity of narcotics and the location of the safe must be noted on Form E1 .\n17. The master or other authorized ship's officer may release a reasonable quantity of tobacco products and spirits for the immediate use of the officers and crew. The quantities issued shall be listed on Form E1 . Normally, such issues are made on a weekly basis.\n18. Supplies of wine used as a table beverage need not be secured or placed under seal. Form E1 shall indicate the quantity of such wine on board and the location of the bottles, storage tanks or barrels.\n19. Supplies of beer and ale need not be secured or placed under seal when the ship is departing on a foreign voyage directly from the port of lading. When a ship is to call at another Canadian port on the outward voyage, only 8.2 litres (288 ounces) for each crew member may remain unsecured or unsealed. Appropriate notations should be made on Form E1 , to indicate the quantities laden on board and the portion left unsecured or unsealed.\n20. The declaration and receipt forms on the reverse side of the, Form B60, Excise Duty Entry , shall be properly completed when excisable goods are delivered as ships' stores.\n21. Ships' stores paint may be released to a ship's crew or, in the case of a dry docked ship, to the shipyard for painting of the ship. The quantity of paint released shall be noted on Form E1 as it is removed for use.\nInternational Waters\n22. Any ship carrying secured ships' stores or stores under seal and sailing from one Canadian port to another may issue stores in international waters, provided the ship is not participating in the coasting trade of Canada. Under international treaty, the Great Lakes, excluding tributary waters, are international waters.\n23. When a ship intends to call at a non-CBSA port after reporting outward, a reasonable quantity of stores may be issued for the period preceding the actual departure from the non-CBSA port. Remaining ships' stores shall be secured or sealed.\n24. Stores may be checked at each port of call of a ship engaged in international trade.\nFirst Port of Arrival Cruise Ship Clearance\n25. Under the procedures contained in this document, cruise ships that arrive at their First Port of Arrival (FPOA) in Canada at one of the designated Cruise Ship Operations (CSO) locations will be fully cleared by the CBSA. As no further clearance will be required, passengers can disembark and embark more quickly and efficiently at subsequent Canadian ports of call.\n26. From an operational perspective, the most noticeable change will be that all passengers and crew will be cleared at the FPOA, including clearance for any subsequent crew changes during the voyage in Canada; therefore, all passengers and crew must be prepared to make their full declaration at the FPOA. The other change of note is the collection of any duty and taxes on duty-free sales at the final port of disembarkation in Canada.\nDuty-free Shops\n27. Duty-free shops must be closed and locked while the ship is in port. Appropriate signs must be placed on all shop entrances indicating that they are closed and off-limits. A letter requesting permission to work in duty-free shops (e.g., stocking, inventory) while the ship is in port should be submitted to the CBSA at the beginning of the cruise ship season. This letter, suitably endorsed by the CBSA, will act as permission to conduct incidental work in duty-free shops while in port for the entire season.\nDuty-free Sales After FPOA\n28. Once the ship departs the FPOA, the ship may re-open the duty-free stores and make items available for purchase to passengers. All purchases made after the FPOA that will remain in Canada will be subject to duty and taxes.\n29. To ensure that all duty and taxes are collected on duty free store purchases, the information on all sales will be sent to a predetermined 24/7 CBSA operation. This information is normally sent when the shops close for the final time in their voyage and prepare their customers' accounts. The cruise line is required to submit the information to CBSA at least eight hours prior to their arrival at the Canadian port of final disembarkation.\n30. The CBSA will review the details of the sales and calculate the duty and taxes owing. A list of the passengers that need to be interviewed will be prepared and sent to the CBSA office of final disembarkation and to the cruise line.\nCollection of Duties and Taxes at the Last Port of Disembarkation\n31. All passengers and crew must declare duty-free purchases on their E311 declaration card declaration card at the FPOA. CBSA officers will review the declaration cards collected from the travellers by the Purser and refer anyone deemed necessary to appear for further processing. All goods that do not fall under travellers' personal exemptions or duty-free allowances will be subject to full duty and taxes. CBSA officers will complete a Form B15, Casual Goods Accounting Document for the goods as required and provide the client with a stamped copy. Note: Cost recovery agreements may be necessary if the final port of disembarkation is not a designated CSO .\nFishing Ships\n32. When a fishing vessel cannot hold enough petroleum products to remain at sea for five days or in the case of carrying tobacco products and spirits, to remain at sea for ten days, ships' stores shall not be granted.\n33. When a fishing ship reports outward for fishing for ten days or more, but returns before the lapse of ten days, the balance of the stores remaining on board shall be secured or sealed and credited to the next fishing trip of ten days or more.\n34. Under the provisions of Memorandum D7-4-2, Duty Drawback Program , diesel fuel supplied to fishing ships operating under CBSA clearance may be eligible for a drawback.\n35. The master or owner of a fishing ship taking delivery of diesel fuel shall furnish the supplier with the following certificate:\n\"The undersigned, Master or owner of the (.....) being a Canadian fishing ship and operating under CBSA clearance issued at (.....) on (..... 20..), hereby certifies that the quantity of diesel fuel stated herein has been received aboard for use in the said ship in commercial fishing outside Canada and for no other purpose.\"\nMaster/Owner\n36. Fishing ship masters are permitted to report at the beginning and end of the fishing season. Masters residing in remote areas may report by mail. When any ship has been supplied with ships' stores, other than diesel fuel, inward and outward reports must be completed in the regular manner.\n37. Canadian manufactured and imported beer or ale may be substituted for spirits or wines supplied to fishing ships. This substitution is limited to 8.2 litres (288 ounces) of beer or ale for each 1.1 litres (40 ounces) of spirits or wines allowed.\nInland Waters Ships\n38. A ship engaged in trade between ports on the Great Lakes — St. Lawrence River system west of the Anticosti Island lines described in section 2 of the Customs Act is entitled to stores unless both ports are on the minor waters section, that is, between Kingston, Ontario and Pointe-au-Père, Québec.\nOcean Ships\n39. An ocean ship engaged exclusively in international trade is entitled to stores under Item I of the Schedule of the Ships' Stores Regulations if proceeding from an ocean port outside Canada to a Canadian or United States port on the Great Lakes, even though the ship may travel between Canadian ports during the journey. Similarly, an ocean ship reporting outward from a Great Lakes port to an ocean port outside Canada via another Canadian port is entitled to the stores listed in Item I of the Schedule of the Ships' Stores Regulations .\n40. Ships' equipment may be placed on board these ships with drawbacks permitted on domestic goods in accordance with Memorandum D7-4-2, Duty Drawback Program . When in bond goods arrive for such a ship, the cargo control document is cancelled by the outward report of the ship.\nDiversions to Coasting Trade\n41. Stores on board or placed on board a ship authorized to make a single trip in the coasting trade lasting not more than five days are not subject to duties (with the exception of alcoholic beverages and tobacco products). When such voyages are to last in excess of five days, payment of duties on consumable stores is required at time of coastwise clearance. The drawback provisions of Memorandum D7-4-2, Duty Drawback Program apply to quantities not consumed at time of clearance to a foreign port.\n42. In lieu of the procedure outlined in paragraph 43 of this memorandum, and at the discretion of the shipping company concerned, the following procedure may be adopted:\n- (a) An inventory of all consumable stores on board is taken. Security is deposited with CBSA in an amount not less than the duties ordinarily payable. The security deposited may be in the form of cash or certified cheque.\n- (b) Upon completion of the coasting trade voyage, a second inventory is taken and duties are to be paid on stores consumed.\nProcedure for Handling Ships' Stores Ex-warehouse\n43. For delivery to a ship, when the warehouse and the ship are in the same port, a Form B3-3, Canada Customs Coding Form , ex-warehouse, are prepared in sufficient copies to permit two copies of each form to accompany the stores from the bonded warehouse to the ship. In some cases, Form B6D , ship's stores declarations may be stamped and attached to Form B3-3. The stores shall be transported by bonded carrier or by private vehicle under CBSA convoy, subject to the provisions of Memorandum D1-2-1, Special Services . The transaction is concluded with the securing or sealing of the ships' stores and the completion of the certificate on both sets of copies. One copy is returned to complete CBSA records, and the other is filed with the outward report of the ship.\n44. For delivery to a ship, when the ship is not in the same port as the warehouse:\n- (a) Documentation described in paragraph 43 of this memorandum is prepared in sufficient copies to permit two copies to be delivered to the port at which the ship is berthed. The stores shall be transported by a common carrier under bond or private vehicle under CBSA convoy, subject to the provisions of Memorandum D1-2-1, Special Services .\n- (b) At the second port, the carrier shall contact CBSA for approval to deliver to the ship. CBSA may require the sealing of the stores on board the ship. Each copy shall be signed and date stamped by a CBSA officer. A copy is retained for filing with the outward report of the ship and another copy is returned to the issuing CBSA office for filing with its copy of the Form B3-3 for-warehouse. When immediate delivery is not taken, the stores may remain in a sufferance warehouse for 40 days. At the end of that time, they may be recorded as \"unclaimed\" and handled accordingly. Alternatively, the stores may be placed in a bonded warehouse prior to the expiry of the 40 day period. In these circumstances, a copy of the Form B3-3for-warehouse is to be returned to the issuing office for filing with its copy of Form B3-3 type 22 ex-warehouse for ships' stores.\nProcedure for Handling Ships' Stores Dispatched From a Foreign Country\n45. In bond stores dispatched from a foreign country for delivery to a ship at a Canadian port may go forward from the CBSA point of reporting by bonded carrier under a cargo control document A8A, In Bond - Cargo Control Document .\n46. On arrival at destination, the bonded carrier shall report directly to CBSA. If the ship is in port at the time of arrival of the stores, CBSA may authorize the bonded carrier to deliver directly to the ship unless the stores are to be sealed. The master or other authorized ship's officer accepting delivery will acknowledge receipt of the stores by signing the A8A Form and indicating his title and date of lading. The stores shall be listed on the outward report of the ship by the transportation company concerned. The cargo control document may be cancelled by reference to either the outward report number or the name of the ship and the voyage number.\n47. If the ship is not in port at the time, the stores may be held in a sufferance warehouse for a period up to 40 days. If not exported within the 40 day period, the stores may be entered for bonded warehouse. Alternatively, the stores may be taken to account immediately on a consumption accounting document, subject to the drawback provisions of Memorandum D7-4-2, Duty Drawback Program .\n48. If the ship to which the stores are consigned does not arrive at the port where the stores are held in sufferance or bonded warehouse, CBSA may permit the stores to be re-forwarded to the vessel by bonded carrier under an A8A Form .\nDirect Delivery of Ships' Stores From an Excise Bonding Warehouse\n49. A Form B60, Excise Duty Entry , for excisable goods ex-warehoused for ships' stores shall be completed and the stores shall be described thereon in accordance with Excise Duty Memorandum 9.3.1 .\n50. For bonding purposes, the delivery of any excisable goods as ships' stores is considered exportation in bond under the Excise licensee's general bond. Such goods shall be transported in the same manner as excisable goods exported or removed from warehouse.\n51. When stores subject to excise duty have been forwarded from a place other than the ship's port of departure, the procedure governing goods for export will apply in accordance with Excise Duty Memorandum 9.3.1 . Two copies of Form B60 shall be delivered to CBSA at the port where the ship's clearance is to be issued.\n52. The master or agent taking delivery of the stores shall complete the declaration on the copies of Form B60 . CBSA shall complete the certificate on the same copies.\n53. The CBSA office issuing the ship's clearance shall forward one completed copy of the Form B60 to the shipping licensee to authorize him to cancel his bond obligation.\nDelivery From an Excise Bonding Warehouse to a CBSA Bonded Warehouse\n54. Goods subject to excise duty may be removed in bond from any Excise bonding warehouse to a customs bonded warehouse for storage and subsequent delivery, as authorized by subsection 58(2) of the Excise Act .\n55. Such goods are forwarded on Form B60 , in accordance with Excise Duty Memorandum 9.3.1 .\n56. The portion of the entry designated \"Re-warehoused by Consignee\" shall be completed by the operator (licensee) of the customs bonded warehouse who assumes full responsibility for the quantities shown on the Form B60 . When a shortage exists upon delivery, the warehouse operator shall immediately contact CBSA to report the discrepancy. Full particulars of the discrepancy shall be recorded on the Form B60 and signed by the examining CBSA officer.\n57. A completed copy of the Form B60 bearing the notation \"Warehoused on Customs accounting document Form B3-3 No. ...\" is forwarded to the shipping licensee.\n58. Such goods are removed from warehouse on Form B3-3 Type 22 ex-warehouse for Ships' Stores.\n59. Excise duty paid domestic beer may be removed from a brewery to a bonded warehouse for ships' stores. Beer deposited in the warehouse is considered as technically exported for excise duty refund purposes, and may not be returned to the brewer.\n60. The warehouse operator shall give a receipt for the beer and complete the declaration as shown on all copies of the excise duty entry. The signature of a CBSA officer is not required on the excise duty entry since the warehouse operator assumes full responsibility for the quantities warehoused.\n61. Since, under the provisions of section 173 of the Excise Act , only a brewer is eligible for refund of excise duty collected upon beer exported, entries for ships' stores and refund claims shall be made by the brewer as provided for in ED 212-7 Guidelines for Brewery Operation - Credit Entitlements .\nProcedure for Handling Ships' Stores for International Aircraft\n62. These instructions apply to commercial airlines and their commissary agents who have received permission from CBSA to supply their own bar-box seals. The term \"bar-box\" means the securable boxes or compartments into which stores are placed on international flights.\n63. Alcoholic beverages, tobacco products and imported goods for sale or free distribution on board international aircraft may be stored in a bonded warehouse.\n64. Ships' stores received from suppliers shall be documented on Form B3-3, type 10, in-warehouse.\n65. Companies operating under this procedure shall maintain inventory records, approved by the CBSA which report the actual goods in warehouse in either of the following manners:\n- (a) fully detailed warehouse records which show all warehoused goods by individual commodity and by size or brand within each commodity recorded; or\n- (b) commodities grouped as follows: (i) spirits or liqueur — miniatures and bottles, (ii) wines and champagne — splits and bottles, (iii) beer — tins or bottles, (iv) cigarettes — packages, (v) other items for sale or free distribution on board aircraft — by individual commodity, (vi) minor changes in inventory format such as the introduction of a column for Sherry/Dubonnet are acceptable, provided they do not alter the basic concept of the procedure.\n66. Stores issued to bar-boxes destined for international flights shall be documented on a pre-numbered, CBSA approved, bar report form printed and completed by the airline. At least one copy of each report shall stay on file at the warehouse pending presentation of the weekly accounting specified in paragraph 69 of this memorandum. At least two copies of the report shall be placed in the bar-box and the bar-box sealed in the usual manner before leaving the warehouse.\n67. Stores not consumed during an international flight may be re-warehoused after being documented as incoming stores on one copy of the bar report contained in the bar-box. Partially empty bottles being returned in these bars shall be counted as full bottles, entered on the applicable bar report, and placed with other bottles of that brand. If there is already a sufficiently depleted bottle of that brand on hand, the bottle shall not be entered on a bar report but is to be poured into the part bottle on hand.\n68. No less frequently than once per week the warehouse operator shall present Form B3-3 ex-warehouse to account for all items issued to bars minus the items returned in partially depleted bars, during the preceding seven days.\n69. Each Form B3-3 ex-warehouse shall be supported by:\n- (a) a daily recap of all bar reports covering outgoing bars;\n- (b) a daily recap of all bar reports covering partially depleted incoming bars; and\n- (c) a weekly inventory report.\n70. The individual bar reports, both incoming and outbound, must remain on file at the warehouse operator's office for a period of not less than three years and be available for audit by CBSA during this period.\n71. Any shortage or overage must be recorded on the warehouse-keeper's daily inventory record the same days as discovered. Once each week and no later than the first business day following the presentation of the accounting specified in paragraph 69 of this memorandum, the warehouse operator shall present Form B3-3 ex-warehouse covering all shortages and Form B3-3 for-warehouse to account for all overages preceding seven days. When the overage or shortage of alcoholic beverages is less than 750 millilitres (25 ounces), the overage or shortage shall be carried over to the next week's business on the inventory report form.\n72. When a company elects to use the inventory system outlined in paragraph 65 (b) of this memorandum, any shortage shall be considered to be a shortage of the largest volume, highest value article in that inventory item.\n73. Removal of ships' stores from a bonded warehouse for consumption in Canada may be allowed, provided the warehouse operator has obtained the written approval of the appropriate provincial liquor authority, and paid any applicable duties prior to removal. Bar-boxes destined for domestic flights shall be prepared from duty paid goods.\n74. Bar-boxes made up in locations other than the airport from which an international flight is to originate are not required to be documented other than with the usual bar make-up sheet contained in the bar-box. The bar-boxes shall be sealed immediately following make-up.\nSealing Requirements for International Aircraft\n75. As required by the Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods seals shall be intact when bars are moved:\n- (a) from a bonded warehouse to an international aircraft preparing for departure;\n- (b) from an international aircraft terminating a flight to a bonded warehouse.\n76. When an international aircraft is on the ground, bar-boxes on board shall be sealed. However, seals on bar-boxes containing alcoholic beverages to be served to passengers may be broken when passengers begin boarding an aircraft departing directly on an international flight. These bar-boxes may also remain unsealed on international flights that are progressively boarded or cleared at more than one international airport in Canada, provided no domestic passengers are carried.\nPenalty Information\n77. Unlawful removal of ships' stores from a bonded warehouse will incur penalties as provided for in Memorandum D7-4-4, Customs Bonded Warehouses . All other instances of non-compliance may result in seizure or forfeiture or both.\nAdditional Information\n78. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-10-23", + "current_to": "2015-10-23", + "citation": "Memorandum D4-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html" + }, + { + "id": "dmemo-D4-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-2-1", + "marginal_note": "References", + "part": "Ships’ Stores", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7770-3, 7770-3-1 Legislative references: Financial Administration Act Excise Act Customs Act Canada Shipping Act, 2001 Excise Tax Act Ships' Stores Regulations Other references: D1-2-1 , D2-1-1 , D3-1-1 , D7-4-4 Forms A8A , B3-3, B6D , B60 , BSF552 , E1 , E311 , K36A ED212-7 , EDM 9.3.1 , Superseded memorandum D: D4-2-1 dated January 1, 1991 D4-2-0 dated February 14, 1996", + "history": "", + "last_amended": "2015-10-23", + "current_to": "2015-10-23", + "citation": "Memorandum D4-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-2-1-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D4-3-2: Duty Free Shop - \nLicensing \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Licensed operators of duty free shops and those interested in \napplying for a duty free shop licence. \nKey content: How to apply for and participate in the Canada Border Services \nAgency’s duty free shop program. \nKeywords: Duty free shop licence, application, BSF664, CARM, CCP, land border, \nairport, lease, financial security. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Application and Selection Process \no Airport Location \no Land Border Location \no Application Package – Land Border \no Other Government Department Requirements \no Financial Security Requirements \no Adjustments to Financial Security \no Licence Renewal \no Cancellation, Suspension or Expiration of Licences \no Receivership or Bankruptcy \no Licence Amendment \no Change in Name or Ownership Structure \no Death of a Sole Proprietor \no Transfer of a Licence \n2 \n\n References \n Contact us \nUpdates made to this D-memo \nThis memoranda has been updated to: \n include the use of the CBSA Assessment and Revenue Management (CARM) \nsystem and the CARM Client Portal (CCP) \n update the land border duty free shop application process, including the \nrequirement for applicants to submit a criminal record check \nDefinitions \nAct means the Customs Act. \n\napplicant means a person who applies for a licence. \n\nbeer means beer or malt liquor as defined in section 4 of the Excise Act. \n\nborder crossing point means a place on the international border between Canada \nand the United States at which there is a customs office. \n\nexcisable goods means spirits, wine, beer or tobacco products. \n\nexcise warehouse has the same meaning as in section 2 of the Excise Act, 2001. \n\nintoxicating liquor has the same meaning as in the Importation of Intoxicating Liquors \nAct. \n\nlicence means a licence issued by the Canada Border Services Agency (CBSA) to \noperate a duty free shop. \n\nlicensee means a person to whom a licence has been issued. \nGuidelines \n1. The Customs Act, subsection 24(1), provides the Minister of Public Safety with \ndiscretion when considering whether to issue a Duty Free Shop (DFS) licence. When \n3 \n\nchoosing a suitable licensee, the Minister has the discretion to consider matters that \nare necessary or desirable to the overall intent of the program and government policy. \n2. The DFS licence issued by the CBSA allows a licensee to acquire goods free of \ncertain duties and taxes (other taxes, such as excise taxes, may be applicable) for sale \nto travelers who will immediately export the goods from Canada. The licence holds no \nmonetary value and it does not express an implied guarantee of income in its own \nright, nor does it grant the licensee privileges in other government programs or \njurisdictions that require their own licenses, permits or contracts. \n3. The CBSA will strive to process applications within 90 calendar days from the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "deadline for application submissions. \n4. Only complete application packages that have been submitted through the CARM \nClient Portal (CCP) and meet all of the requirements of the Duty Free Shop \nRegulations (DFSR) will be considered. \n5. DFS applicants must login into the CCP to apply for a DFS licence. Onboarding and \nlog in instructions for the CCP can be found on the CBSA CARM Client Portal \nwebpage. \n6. Communication between the CBSA and DFS applicant will be through the CCP. \nApplicants are expected to monitor the CCP for notifications regarding their application \nto ensure there is no delay in processing. \n7. Existing DFS licensees must also register through the CCP for all communications \nwith the CBSA. Onboarding and log in instructions are on the CBSA CARM Client \nPortal webpage. \nApplication and Selection Process \n8. Applications are only accepted for land border and airport locations. Applications for \nmarine and rail locations will be refused as there is no provision for these locations in \nthe DFSR. \n9. The eligibility requirements for a DFS licence vary between land border crossings \nand airport locations. For further details refer to the DFSR. \n10. Anyone interested in establishing a DFS at a site where there is no existing DFS or \nwhere an adequate range of goods is not available at an existing DFS, shall email \nDuty_Free_Shops-Boutiques_Hors_Taxes@cbsa-asfc.gc.ca with the location to be \nconsidered. \n11. The CBSA will review the initial request to determine whether: \na) the CBSA is able to provide service to the proposed DFS location; \nb) the establishment of a DFS will impede the flow of traffic; and \n4 \n\nc) an adequate range of goods and services is already provided if a DFS already \nexists in the proposed area. \n12. The CBSA will also review traffic and passenger data to determine if there is \nsufficient volume to support a DFS. \nAirport Location \n13. For the establishment of a DFS at an airport, lease applications may be invited \nthrough a tendering process administered by the Airport Authority. Once a successful \ncandidate has been selected, the interested party must submit through the CCP a \ncompleted airport DFS application which includes: \n a completed Form BSF664, Duty Free Shop Application/Amendment, indicating \ntheir interest in operating a DFS; \n a copy of the lease from the airport authority; \n the airport layout (blueprints) indicating the location of \nthe DFS (pre/post security); \n layouts (blueprints) of the DFS, on-site storage areas and off-site storage facility \nif applicable; \n a letter from the United States Customs and Border Protection (USCBP) \nauthorizing the operation of the DFS behind the USCBP Primary Inspection Line \n(if necessary); \n product lines and general description of anticipated merchandise; and, \n anticipated hours of operation. \n14. Ownership structure, including names, addresses, dates of birth and percentage of ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "share owners will be provided to the CBSA by registered mail or courier due to the \nsensitivity of the information. \n\n• For Canada Post, please use: \nCanada Border Services Agency \nCommercial Registration Unit \n12th FLOOR SRS \nOttawa ON K1A 0L8 \n\n• For all other couriers, please use: \nCBSA - Commercial Registration Unit \n5 \n\n12th FLOOR SRS \n2215 GLADWIN BUILDING C \nOttawa ON K1B 4K9 \nLand Border Location \n15. If a proposed land border crossing point is deemed acceptable, the CBSA will \npublically communicate through a national advertisement, that applications are being \naccepted for the proposed DFS location. The CBSA will advise the Frontier Duty Free \nAssociation (FDFA) that a process for the establishment of a land border DFS has \ncommenced. \nApplication Package – Land Border \n16. An application package detailing the application requirements and process will be \nprovided to those interested at the onset of the land border application process. For a \ncopy, please contact duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca. \n17. Form BSF664 and the operational schedules contained within the application \npackage must be completed in their entirety and submitted through the CCP for the \napplication to be recommended for further consideration. \n\n18. To protect the security of the information, the following documents must be \nsubmitted to CBSA by registered mail or courier to the corresponding address in \nparagraph 14: \n\n(a) Ownership structure, including names, residential addresses, dates of birth and \npercentage of share owners. \n(b) Proof of Canadian citizenship or permanent resident status for all owners and \nshareholders. \n(c) Certified Criminal Records Check(s) for each owner, partner, officer and director \nof the corporation. \n Certified criminal records checks must be performed by the local police \nauthority or an accredited third-party, within the jurisdiction of the \nindividual's Canadian primary residence. General information on \nobtaining a criminal record check in Canada is on the Royal Canadian \nMounted Police website. As each jurisdiction may have their own \nprocess, please consult the local police authority for specific information \non certified criminal record checks. \n All fees for certified criminal records checks are the responsibility of the \napplicant(s). \n6 \n\n19. Applications or additional information submitted after the closing date for receipt of \napplications may not be considered. Failure to comply with the application deadline or \ndocumentation requirements may impact the assessment of the application package. \n20. For land border DFSs, an eligibility list will be created through an evaluation \nprocess, ranking the applications in order of their final scores. The successful applicant \nis determined by the Minister on the basis of highest score. \n21. The CBSA will advise all applicants of the result of the selection process through \nthe CCP. Unsuccessful applicants may request feedback through the CCP on the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "evaluation of their application within 90 days of receiving the result. \n22. The successful applicant must provide finalized proof of lease/ownership and post \nfinancial security through the CCP, otherwise, their application will be disqualified. The \nsuccessful applicant must also meet all regulatory requirements and satisfy the CBSA \nthat administrative and operating procedures are in place for the reporting, accounting \nand physical security of the inventory before the licence will be issued. \nOther Government Department Requirements \n23. Applicants must also include a copy of the provincial liquor authorization in order to \nsell alcohol. The licensee cannot sell alcohol products until the authorization is \nreceived and a copy submitted to the CBSA. \n24. Applicants who intend to possess and sell imported manufactured tobacco that is \nsubject to special duty under the Excise Act, 2001 must apply for a separate excise \nduty licence with the Canada Revenue Agency. For more information, please consult \nEDM7-1-4- Duty Free Shop Operators. \nFinancial Security Requirements \n25. A DFS licensee is liable for applicable taxes on its domestic goods and for duties \nand taxes on imported goods unless the licensee can prove that the goods have been \nsold for export, are still in the DFS, have been destroyed or have been lawfully \nremoved. To protect the interests of the Crown, DFS licensees must post financial \nsecurity against their inventory in order to operate. In the event the DFS licensee fails \nto pay duties and taxes owed, action may be taken against the security in order to \nrecover any outstanding amounts. \n26. The amount of financial security will be based on 25 percent of the highest \nprojected value of the total inventory of the DFS and any off-site locations for the first \nyear of operation. The amount of financial security for subsequent years will be based \non 25 percent of the highest total value of inventory for the previous year. The \nminimum amount of security is CAN$10,000 for each DFS licence. \n7 \n\n27. Financial security must be posted through the CCP. General policies and \nprocedures for posting and filing financial security are outlined in Memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. For more information on financial \nsecurity in CARM refer to the CBSA website, and the Financial Security (Electronic \nMeans) Regulations. \nAdjustments to Financial Security \n28. DFS licensees are required to review their financial security once per year to \nensure the amount is adequate to the value of the inventory on hand. \n29. Changes to financial security resulting from the annual review are reported on \nForm BSF664, indicating yearly financial security amendment and noting the highest \ninventory value for the previous year. Licensees must submit the updated information \nthrough the CCP. \n30. When the CBSA determines that a change to financial security is required, the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "CBSA will send a notice to the licensee, through the CCP, instructing them to post a \nbond for the amended amount. \n31. A licensee can change the surety company or financial institution for its financial \nsecurity at any time by submitting a replacement through the CCP. At no time may a \nDFS operate without coverage. Whenever the financial security posted by a licensee is \nto be amended, Form BSF664 is to be completed by the DFS licensee and submitted \nto the CBSA through the CCP. \nLicence Renewal \n32. The Minister, or the Minister’s authorized delegate, has the sole discretion to \ndetermine whether to renew an existing licence. A DFS licence is issued for a \nmaximum of 10 years. The DFS licensee must request renewal of their licence by \nsubmitting a completed Form BSF664 through the CCP at least 60 days prior to the \nexpiry of their licence. \n33. The licensee must provide the names, titles, telephone numbers, residential \naddresses, dates of birth, share allocation by percentage and citizenship of the \ncompany’s board of directors and owners. \n34. The licensee must confirm that they continue to hold the required provincial liquor \nauthority/permit to sell alcohol. If this lapses, the DFS licensee cannot sell alcohol \nproducts until the authority/permit is received and a copy is submitted to the CBSA. \n35. After a request for a licence renewal has been submitted, the CBSA will conduct a \nreview of the DFS licensee’s compliance history to confirm whether the licensee \ncontinues to meet all program requirements. \n8 \n\n36. If the CBSA is satisfied with the outcome of the review, the licence will be renewed \nfor another 10 year period or for a shorter period at the Minister’s discretion. A new \nlicence will be sent to the licensee through the CCP. \n37. If a DFS licence runs its full term and is not renewed, it will be deemed to have \nexpired and will no longer be valid. \nCancellation, Suspension or Expiration of Licences \n38. Pursuant to the provisions of the DFSR, the CBSA has the discretion to cancel or \nsuspend an existing licence. If the CBSA cancels or suspends a licence, the licensee \nwill be advised through the CCP of the reason and the effective date of suspension or \ncancellation. The DFS will be locked and secured by the local CBSA office. \n39. In the case of cancellation, the DFS will remain locked and sealed until the \ninventory has been properly disposed of. In the case of suspension, the DFS will \nremain locked and sealed by the local CBSA office until a decision is made by the \nCBSA either to reinstate or cancel the licence. \n40. In the case where the DFS operator has failed to apply to renew their DFS licence \nbefore the expiry date, the DFS will be locked and sealed by local CBSA until a \ndecision is made by the Minister either to reinstate or cancel the licence. \n41. Regardless of whether a DFS licence has been cancelled, suspended or is expired, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "immediately after the effective date, the local CBSA office will conduct a complete audit \nof the DFS inventory to ensure that records are maintained and updated. The auditor \nwill enter the results of the audit into CARM. \n42. When a licensee requests the Minister to cancel their licence to operate a DFS, the \nnotice of cancellation should include an outline of the licensee’s plan to dispose of the \nassets. A cancellation request should be made 60 days in advance to allow CBSA \nprocessing time. A licence, once cancelled by the Minister, will not be reinstated. Refer \nto sections 8 through 12 of the DFSR. \nReceivership or Bankruptcy \n43. When it is expected that a DFS will be placed under the control of a receiver or \nmay go bankrupt, the DFS licensee must notify the CBSA immediately by sending a \nnotice through the CCP. \n44. The trustees and the licensee may be given limited access to the DFS but no sale \nor movement of goods is to take place without prior approval of the local CBSA office. \nIn the case of a receivership, the licensee may request that the receivers be allowed to \ncontinue the day-to-day operations of the shop providing they meet the requirements of \nthe DFS program. In the case of a bankruptcy, the DFS licence is automatically \ncancelled, and the DFS will be locked and secured by the local CBSA. \n9 \n\n45. In both cases, the local CBSA office will conduct a complete audit of the DFS \ninventory and ensure that records are up to date. The auditor will enter the results of \nthe audit into CARM. \nLicence Amendment \n46. A DFS licensee must request approval and submit the required documentation to \nthe CBSA for any impending changes to the DFS, such as: \n(a) legal or operating name; \n(b) ownership structure; or, \n(c) operation of the DFS (i.e. off-site outlets, hours of operation, expansion of \noperation, change in location etc.) \n47. Each submission should be uploaded in the CCP using Form BSF664, outlining the \nreason(s) for the change. If ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks are required to \nsupport the submission, these documents must be submitted to CBSA by registered \nmail or courier. The CBSA must be allowed sufficient time to review the proposal \nbefore the impending change takes effect. \nChange in Name or Ownership Structure \n48. A change in ownership structure may involve: \n(a) contraction – where one or more of a group of shareholders decide to withdraw \nfrom the entity that holds the DFS licence; \n(b) expansion – where one or more new shareholders are added; \n(c) redistribution – where shares are transferred between existing shareholders; or, \n(d) shares up for sale – where all shareholders sell their shares to another legal \nentity. \n49. Proposals to the ownership structure are to include the existing ownership \nstructure and the proposed ownership structure. The proposal must also include the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "names, residential addresses, dates of birth and percentage of share owners. For land \nborder DFSs, new shareholders must provide proof of Canadian citizenship or \npermanent resident status and a certified Criminal Records Check. \n50. Proposals to change the name by which the DFS is known or to change the \ncompany name in which the licence was issued must outline the reasons for the \nchange and be accompanied by a certified copy of the amendment to the article of \ncorporation if applicable. Ownership information, proof of Canadian citizenship or \npermanent resident status, and/or certified criminal record checks must be sent to the \n10 \n\nCBSA by registered mail or courier. All other supporting documents must be uploaded \ninto the CCP. \n51. If it is determined that the licensee would no longer qualify under the DFSR as a \nresult of the transfer of shares, the CBSA will provide notice through the CCP that an \namended licence could not be issued. Transfers without CBSA approval can result in \nthe cancellation of the existing licence. \nDeath of a Sole Proprietor \n52. In the event of the death of a sole proprietor, the executor of the estate must inform \nthe CBSA immediately. The DFS is to be locked and secured by the local CBSA office. \n53. The beneficiary or the executor will be granted 30 days from the date the \nnotification is received to submit a request to amend the ownership structure in \naccordance with the procedures outlined in paragraphs 48-50. \n54. In such an event, the local CBSA office will conduct a complete audit of the DFS \nupon receiving such notification and ensure all inventory records are up to date. The \nrepresentative (estate) will be held responsible for all deficiencies or other \ndiscrepancies noted in the inventory audit. The beneficiary or executor will be given \nlimited access to the DFS but no sale or movement of goods is to take place without \nprior approval of the CBSA. \n55. If the beneficiary does not wish to make an application for the continued operation \nof the DFS, or the application made by the beneficiary is rejected, goods in the DFS \ninventory are to be disposed of in accordance with the provisions of Memorandum D4-\n3-5, Duty-Free Shop – Inventory Control and Sales Requirements and the DFS licence \nwill be cancelled. \nTransfer of a Licence \n56. A licence to operate a DFS is not transferable. If an existing DFS licensee wishes \nto terminate the licence by disposing of their interests through the sale of the shop, the \nlicensee is to submit a notice of cancellation to the CBSA through the CCP, as outlined \nin paragraph 42. \nReferences \nConsult these resources for further information. \n D1-7-1: Posting Security for Transacting Bonded Operations \n D4-3-5: Duty Free Shop – Inventory and Control Sales Requirements \n BSF664, Duty Free Shop Application/Amendment \n11 \n\nApplicable legislation \n Customs Act \n Duty Free Shop Regulations \n Excise Act, 2001 \n Financial Security (Electronic Means) Regulations ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-2-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-2", + "marginal_note": "Duty Free Shop – Licensing (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Superseded D memoranda \nD4-3-2 dated October 28, 2015 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-2-eng.html" + }, + { + "id": "dmemo-D4-3-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-4", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Licensed operators of duty free shops Key content: Outlines the responsibilities of licensees operating a duty free shop in Canada Keywords: facility or building standards, location, storage, off-site sales outlets, pre-order websites, liability for goods", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html" + }, + { + "id": "dmemo-D4-3-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-4", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html" + }, + { + "id": "dmemo-D4-3-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-4", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memoranda has been updated to:\n- include the use of the CBSA Assessment and Revenue Management (CARM) system and the CARM Client Portal ( CCP )\n- include the cash and carry model and the pre-order website process", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html" + }, + { + "id": "dmemo-D4-3-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-4", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Duty Free Shop ( DFS ) licensees are responsible to meet all commitments stated in their licence application. They must also comply with all conditions of operation required by the CBSA before opening for business. They must establish and maintain appropriate operating and administrative practices and procedures to comply with the regulatory requirements of the licence. These responsibilities include the provision and maintenance of facilities and appropriate services to the public. For further details on the DFS application process and the requirements for a DFS refer to Memorandom D4-3-2: Duty Free Shop – Licensing .\n2. DFS applicants and licensees are required to create an account in the CARM Client Portal ( CCP ). CARM is used by applicants to apply for new DFS licences and by existing licensees to request licence amendments or cancellation. Information on creating a CARM account can be found in the CARM onboarding documents on the Canada Border Services Agency website.\nFacility standards\nSite requirements\n3. The site at which the DFS will be located and operated must be physically situated to facilitate the direct export of goods. Where site constraints do not allow the shop to be situated to ensure direct export, a delivery system approved by the CBSA must be used.\nBuilding and facility requirements\n4. The DFS licensee must ensure that all areas or buildings designated as part of the DFS’s operations are physically secure.\n5. Where the DFS is to be located within an existing building (such as a passenger terminal at an airport), the storage area may, subject to CBSA approval, be located in another part of the building or in another building that is located on the same property.\n6. The licensee may also apply to operate an off-site storage facility in addition to the storage space used in the DFS . The licensee must follow the approval process outlined in paragraphs 17 through 28 and must adhere to the requirements of an off-site storage facility.\n7. A licensee contemplating major site or building alterations to an existing DFS must access the CCP to download and complete Form BSF664: Duty Free Shop Application/Amendment . The completed form alongside detailed plans/drawings of the proposed changes must be uploaded and submitted through the CCP .\nAccess to the site, building or facility\n8. The licensee must control access to the facilities to ensure that their inventory is secure. At a land border crossing, the shop must be appropriately fenced in to prevent unauthorized access. The entrance to the DFS site must be configured so vehicles may enter but not leave. Vehicles must continue along the egress route to the U.S. and the exit from the DFS site must be configured so that vehicles must exit and not re-enter. Egress for travellers must be restricted to the U.S. -bound roadway only. If the port is configured so that a possible turnaround point exists between the shop egress and the point of no return, the operator will take whatever steps are necessary to ensure their goods are exported. If the operator fails to prevent customers from using that turnaround point the operator must use a delivery system.\n9. At an airport, the traveller must always present a boarding pass or ticket showing a foreign destination at the time of purchase. For flights departing from Canada that are boarded on a progressive basis, duty free goods may be sold to boarding passengers at each airport of embarkation, subject to the conditions outlined in Memorandum D2-5-5: Progressive Clearance at Airports . Airport options to operate within a mixed departure zone or domestic areas 10. DFS s may request approval to operate within a mixed departure zone using a gate delivery process. DFS licensees will not allow travelers to take possession of their purchases in the mixed departure zone. The DFS will deliver all DFS goods to the appropriate departure gate prior to boarding time. The purchaser will pick up their purchased goods as they board the aircraft. 11. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 and submit this through the CCP . The CBSA may approve a DFS to operate in mixed international and domestic departure areas as a cash and carry without a delivery system, if they establish and maintain the CBSA security requirements, practices and procedures. These requirements include additional signage, the use of security tamper evident bags ( STEB ), an accounting system to track boarding passes with the associated sale and STEB , a formal written service agreement with the Airport Authority for securing the mixed departure zone, employee training, and the monthly submission of a report of cancelled flights. For a detailed listing of requirements or for further information on the application process, please contact: duty_free_shops-boutiques_hors_taxes@cbsa-asfc.gc.ca . Goods not exported 12. Where the traveller is unable to depart from Canada, the licensee may accept the return of goods and provide the necessary monetary or credit refunds. If the goods were opened and/or partially consumed and the licensee will not accept the returned goods, the traveller must pay applicable duties and/or taxes to the CBSA . Off-site sales outlets and pre-order websites 13. Although a licence to operate a DFS is issued for a specific location, a licensee may establish off-site sales outlets in other locations. A DFS licensee can also establish an online pre-order service. However, outlets and websites are only for taking orders, while the delivery or pick-up of duty free goods must take place at the DFS . A boarding pass or ticket showing a foreign destination must always be presented by the travellers at airport DFS s and the vehicle license plate verified at land border DFS s to finalize the sale. The off-site outlets cannot interfere with the primary outlets of other licensees nor can they create confusion for travellers. They cannot negatively affect traffic from other ports and should be located in a neutral area. 14. The pre-order website must adhere to the notice and language requirements in section 13 of the Duty Free Shop Regulations by providing service and notices in both official languages. The notices should be displayed in English and French indicating: that the goods sold in the duty free shop are for immediate exportation only and must be reported under the act if they are returned to Canada the circumstances in which goods imported into the United States or other countries, as required, by individuals are exempt from duties the circumstances in which goods imported into Canada by individuals are exempt from duties 15. A DFS licensee must obtain prior approval from the CBSA before establishing an off-site sales outlet or a pre-order website by completing and uploading Form BSF664 through the CCP . A written description of the proposed outlet together with site and building plans for a requested off-site sales outlet are required. Requests for pre-order websites must include a Uniform Resource Locator ( URL ) and a mock-up of the website. 16. All products at an off-site sales outlet must be duty and/or tax-paid goods or samples. No inventory from the DFS will be kept at an off-site sales location without prior approval from the CBSA . Off-site storage facility 17. A licensee wishing to establish an off-site storage facility to the existing DFS must complete and upload Form BSF664 with detailed plans/drawings of the proposed facility, through the CCP for review and approval. 18. The licensee must ensure that the facility is secure and must control the movement of inventory in and out of the off-site facility in accordance with the provisions outlined in sections 27 and 28. If the licensee wishes to store liquor in the off-site facility, they must satisfy the requirements of the appropriate provincial liquor authority, including minimum security standards to ensure the physical security of the goods. All policy, regulatory and legislative conditions and procedures that apply to the DFS will also apply to the off-site storage facility. 19. Approval from the appropriate provincial liquor authority must be included with the application in order for the CBSA to consider approving the storage of alcoholic beverages in the off-site facility. 20. Once approved, failure by the licensee to comply with policy and procedural requirements for the operation of the off-site facility may result in suspension or cancellation of off-site storage privileges by the CBSA . 21. Only one off-site storage facility is permitted per DFS licence. 22. The off-site storage facility must be located within the local CBSA jurisdiction responsible for providing service to the DFS . To avoid extraneous service charges for the provision of CBSA services to the off-site facility, the off-site facility must be located within a reasonable distance from the port office that services the DFS . Due to the variance between CBSA districts, local CBSA officials will be responsible for defining a reasonable distance within their jurisdiction. 23. If the off-site storage facility is to be located within an existing building used for other purposes, the DFS licensee is responsible for ensuring that the area or areas designated as part of the DFS operation are physically secure. This area or areas are to be clearly marked and separated from the remainder of the warehouse area by means of a partition or other physical means satisfactory to the local CBSA office. 24. Goods held in an off-site storage facility are subject to the same restrictions as goods sold in a DFS . 25. DFS licensees must ensure that the financial security posted for their operation includes any inventory held in the off-site storage facility. 26. Goods initially received in an off-site storage facility are subject to the same reporting procedures as goods initially received in a DFS . For more information, refer to Memorandum D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements . 27. Form B116: Canada Border Services Agency Duty Free Shop Accounting Document must be submitted and approved by the CBSA to transfer goods between the off-site storage facility and the DFS . 28. Liability for DFS goods during transfer will remain with the licensee, as when the goods are in the off-site storage facility or the DFS . The goods remain secured under the required DFS financial security posted. Any loss of inventory may be subject to a claim against the DFS financial security unless it is immediately accounted for by the licensee. At any time, the CBSA has the authority to examine a shipment in transit between an off-site facility and the DFS . Off-site storage privileges will be immediately suspended if any unaccounted inventory is found during such an examination. The suspension will remain in place until the licensee proves that the issue has been rectified to the CBSA ’s satisfaction. References Consult these resources for further information. Applicable legislation Customs Act Duty Free Shop Regulations Related D-memos D2-5-5: Progressive Clearance at Airports D4-3-2: Duty Free Shop – Licensing D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements Superseded D memoranda D4-3-4 dated June 5, 2015 Issuing office Regulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related Links BSF664, Duty free shop application/amendment B116, Canada border services agency duty free shop accounting document", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html" + }, + { + "id": "dmemo-D4-3-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-4", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Duty Free Shop Regulations\nRelated D-memos\n- D2-5-5: Progressive Clearance at Airports\n- D4-3-2: Duty Free Shop – Licensing\n- D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements\nSuperseded D memoranda\nD4-3-4 dated June 5, 2015\nIssuing office\nRegulatory Trade Programs Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D4-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-4-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D4-3-5 : Duty Free Shop – Inventory \nControl and Sales Requirements \n\nISSN 2369-2391 \nOttawa, November 5, 2024 \nPlain language summary \nTarget audience: Licensed operators of duty free shops \nKey content: Outlines the responsibilities of licensees operating a duty free shop in \nCanada \nKeywords: inventory control, sales requirements, arrival notification, receipt of goods, \ntransferring goods, shortages, disposal of goods, liability for duties and taxes \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Composition of Inventory: Domestic and Imported Goods \no Inventory Control System \no Arrival Notification \no Submission of Form B116 \no Receipt of Goods – Form B116 (IN) \no Goods Sold and Exported — Form B116 (OUT) \no Alternative Disposal Methods — Form B116 (OUT) \no Transferring Goods – Form B116 (TRANSFER) \no Reporting Shortages or Overages in Shipments \no Reporting Damaged or Destroyed Goods \no Adjustments \no Reporting Samples and Display Goods \no Calculating the Value for Duty of Samples and Display Goods \n\n2 \n\no Sale or Disposal of Inventory \no Off-site Sales Outlets and Pre-Order Websites \no Restrictions \no Inspections \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to: \n Detail the conditions for pre-order websites; \n Remove reference to the cancelled Form, B117 Duty Free Shop (DFS) \nSummary of Monthly Sales; and \n Incorporate changes due to the implementation of CBSA Assessment and \nRevenue Management (CARM) system. \n Add vaping products to the DFS commodity list. \nDefinitions \nDomestic goods \nDomestic origin goods are goods wholly obtained or produced in Canada (e.g., mineral \ngoods extracted in Canada, goods harvested in Canada). More information on \"Made \nin Canada\" guidelines can be found on the Competition Bureau's Web site. \nImported goods, duty and tax paid \nGoods manufactured abroad and imported by a Canadian company on which the \nduties and taxes have been paid. \nImported goods, duty and tax not paid \nGoods manufactured abroad and obtained from a Canadian company or a foreign \nsupplier on which the duties and taxes were not paid; and, \nGoods that were subject to a drawback claim. \n\n3 \n\nGuidelines \n1. Applicants must submit a description of the inventory control system to be used in \nthe DFS when applying for a licence. More information on the application process can \nbe found in Memorandum D4-3-2, Duty Free Shop – Licensing. \n2. Reporting and control of inventory, including the sale or disposal of goods, must be \ncompleted by licensees to the satisfaction of the Canada Border Services Agency \n(CBSA). \nComposition of Inventory: Domestic and Imported Goods \n3. The DFS program has approved the following commodity groups for DFS inventory. \nAny attempt to add a class of goods to inventory, that is not pre-approved by the \nprogram, may result in a licence amendment restricting the classes of goods that may \nbe received into that shop. ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "4. Commodity list (domestic and imported goods) \n(a) Accessories (purses, wallets, sunglasses, belts, lighters) \n(b) Alcohol (liquor, liqueurs, wine, coolers) \n(c) Beer \n(d) Clothing (including hats, furs, leathers) \n(e) Crafts, arts \n(f) Electronics, cameras, binoculars, telescopes, TVs \n(g) Food \n(h) Glassware, crystal, china, figurines, porcelain \n(i) Jewellery, watches, clocks \n(j) Office and travel supplies (suitcases, calculators, key holders, all types of \nbags, pens, luggage) \n(k) Perfumes, cosmetics, skincare products \n(l) Souvenirs (excluding clothing) \n(m) Tobacco products including cigars, and pipe tobacco \n(n) Vaping products \n(o) Other (limited to low value goods not listed above) \n5. Controlled or prohibited goods under the laws of the country of destination cannot to \nbe sold unless specific exemptions exist under those laws. \n\n4 \n\n6. DFS licensees will not stock or sell any specimen of endangered wild flora or fauna. \nRefer to Memorandum D19-7-1, Interpretation of the Wild Animal and Plant Protection \nand Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the \nConvention on International Trade in Endangered Species of Wild Fauna and Flora \n(CITES), for listings of goods subject to export and import control and any conditions \nunder which exceptions would be permitted. \n7. Licensees must stock the DFS with a variety of merchandise that gives travellers a \nchoice of brands at different price points wherever possible. \n8. DFS licensees must endeavor to promote Canadian-made goods by sourcing \ndomestic origin goods (exclusive of tobacco). \nInventory Control System \n9. The operating and administrative procedures in use at a DFS should reflect normal \nretail business practices with appropriate emphasis given to ensuring that the physical \nsecurity of the inventory is not compromised. \n10. Accurate accounting and inventory control systems are to be maintained by the \nlicensee and all related documentation is to be retained for a period of six years after \nthe sale or disposal of the goods as specified in the Imported Goods Records \nRegulations. \n11. Upon request, the licensee shall make the records available within the time \nspecified by the officer, and answer any questions asked by an officer in respect of the \nrecords. \n12. Licensees of a DFS are liable for applicable taxes on domestic goods and \napplicable duties and taxes on imported goods that are received in the DFS unless it \ncan be proven that the goods have been sold for export, are still in the shop, have \nbeen destroyed or have been lawfully removed. Refer to the Customs Act section 28 \n(1). \n13. If there are other commercial activities operating within the duty free shop, such as \na snack bar or coffee shop, the licensee must maintain separate accounting systems \nand records for each operation. \nArrival Notification \n14. Paragraph 16(1)(a) of the Duty Free Shop Regulations, requires DFS operators to ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "acknowledge the receipt of goods by endorsing the bill of lading, waybill or other similar \ndocument provided by the carrier or by endorsing Form B116, Canada Border Services \nAgency Duty Free Shop Accounting Document. \n\n5 \n\n15. DFS licensees may use email or other approved means to notify the local CBSA \noffice of the arrival of goods to allow for a better use of the holding area. \n16. The subject line must include “Arrival Notification” followed by an alpha-numeric \nindicator, using the format below: \n(a) local CBSA port code (e.g., 8211) \n(b) current fiscal year (e.g., 2024) \n(c) a combination of the following based on the contents of goods arrived: \n(i) imported goods, taxes and duties paid (IP) \n(ii) imported goods, taxes and duties not paid (IF) \n(iii) domestic goods (D) \n(d) sequential running number \nFor example \"Arrival Notification 8211-2023-IP-001.\" \n17. The CBSA will respond to electronic arrival notifications within one and a half hours \nand will advise whether the goods are released or must be held in the holding area. \nThe CBSA will respond the following business day to arrival notices received less than \ntwo hours before the local office closes. If the CBSA does not respond within these \ntimeframes, the goods may be placed into the DFS warehouse inventory as temporarily \nreleased goods. \nSubmission of Form B116 \n18. Form B116 is used to report goods moving in and out of inventory at a DFS. \nSubmission of the Form B116 may also serve as the arrival notification. \n19. Form B116 may be sent electronically to the local CBSA chief of operations and/or \ndesignated CBSA officer by e-mail using the same alpha-numeric format in the subject \nline as outlined in paragraph 16. The licensee will add \"IN,\" \"OUT\" or \"TRANSFER\" to \nthe subject line depending on the movement of goods. For example \"B116 (IN) 8211-\n2024-IP-001.\" \n20. When the arrival notification is sent before the submission of Form B116, the same \narrival notification number must be included in the email subject line and on the B116. \nThe licensee should cross-reference the corresponding arrival notification numbers and \nthe cargo control number on the B116. The CBSA will verify the B116 against the \ncorresponding arrival notification. \n21. If the original email fails to send, the licensee will ensure the local CBSA receives \nthe email of the arrival notification and/or B116 within 5 business days of receiving the \nshipment. In extenuating circumstances, such as extended system outages or large \nfiles that cannot be sent via email, the CBSA will accept paper copies. \n\n6 \n\n22. Only once the CBSA has approved the B116 can the goods be removed from the \nwarehouse and placed for sale in the DFS. \n23. All corrections or changes to the electronic declaration or paper copy of \nForm B116 must be submitted on a Form B116 when noted. The number on the \n\"Arrival Notification\" and/or the original Form B116 must be indicated on the amended \ndocument as references. ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "24. Imported goods, duty and tax not paid are to be accounted for in accordance with \ntheir country of origin. \nReceipt of Goods – Form B116 (IN) \n25. Shipments received at a DFS may be accompanied by the following documents: \n(a) shipping, commercial and/or CBSA invoice(s), CI1, Canada Customs Invoice; \n(b) cargo control documents; \n(c) sales slips; \n(d) Commercial Account Document (CAD)*, (ex-warehouse) documents*; and/or, \n(e) Form B116 (transfer) documents. \n\n*Note: Instructions for completing a CAD can be found in Memorandum D17-1-10, \nCoding of Customs Accounting Documents. \n\n26. The above documentation used to complete Form B116 does not have to be \nsubmitted but must be available and provided to the CBSA upon request. \n27. Goods being entered into inventory can be identified on Form B116 (IN) by specific \nproduct lines or by pre-determined product/commodity groups composed of the same \nor similar goods. \n28. Form B116 (IN) must be submitted with the goods listed in the unit size in which \nthey will be sold. \nExamples of the two reporting methods \nProduct line method: \n– Rum – brand X (1 litre) \n– Rum – brand Y (.75 litre) \n– Cigarettes – brand Z (king size, 200); or \nProduct or commodity group method: \n– Rum – all brands (1 litre) \n– Rum – all brands (.75 litre) \n– Fragrance – all brands (250 ml) \n\n7 \n\n29. When a licensee uses the latter method, all unsubstantiated discrepancies will be \ncalculated at the highest value item within the product grouping, unless the licensee \ncan prove that the goods were of a lower value. \n30. Inventory codes are to be assigned to each product line or product commodity \ngroup carried in the DFS to allow inventory records on each item to be maintained and \ntraceable by the CBSA. Inventory codes must also indicate whether the goods are \nimported duties and taxes paid (I), imported duties and taxes not paid (IF) or domestic \n(D). \nGoods Sold and Exported — Form B116 (OUT) \n31. Domestic and imported goods sold and exported from a DFS are to be reported out \nof inventory on a monthly basis on Form B116 (OUT), or more frequently if requested \nby the local CBSA. The reporting method used must also be consistent with the \nmethod was used for initial accounting (i.e., same inventory codes, values, etc.). Sales \nslips or a summary report are not to be included with the form but must be made \navailable to the CBSA upon request. \n32. The CBSA is to be informed when any change is made to the description of a \nproduct line or product/commodity group. \nAlternative Disposal Methods — Form B116 (OUT) \n33. Goods cannot be removed from inventory unless they are sold for export. \nExceptions include: \n(a) Imported goods may be: \n(i) duty and tax-paid by the licensee*; \n(ii) returned to a supplier (in bond); \n(iii) transferred to another DFS (in bond); or, \n(iv) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n(b) Excisable goods subject to the Excise Act, 2001 (all domestic or imported liquor, ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "wine or tobacco products) may be: \n(i) returned to the supplier (in bond); \n(ii) transferred to another DFS (in bond); or, \n(iii) abandoned to the Crown for disposal. \n(c) Domestic goods may be: \n(i) tax paid by the licensee if the goods were initially delivered into inventory tax-\nfree or a drawback was claimed and paid on the goods*; \n(ii) transferred to another DFS (in bond, if tax is payable including the excise tax \nwhere applicable); or, \n\n8 \n\n(iii) abandoned to the Crown or, as the law permits, destroyed \nunder CBSA supervision. \n\n*Note: Duty Free Shop operators may not pay duties and taxes to remove goods from \ninventory. This is not permitted in section 18 of the DFSR. Goods can only be removed \nfrom inventory for DFS business-related reasons with the approval of the Commercial \nRegistration Unit (CRU). Business-related reasons include those detailed in this \nmemorandum. \n\n34. Documentation procedures will vary depending upon the circumstances but in all \ncases Form B116 (OUT) with all applicable documents must be presented to \nthe CBSA before the goods are physically removed from the DFS. \n(a) Form BSF241, Non-monetary General Receipt, provided by the CBSA is \nsubmitted to prove goods have been abandoned to the Crown. \n\n(b) A CAD is used to voluntarily pay applicable duties and taxes when the CRU \nhas approved the removal of imported goods. Instructions for completing a CAD \ncan be found in D17-1-10, Coding of Customs Accounting Documents. \nTransferring Goods – Form B116 (TRANSFER) \n35. The Duty Free Shop Regulations outline when the ownership of DFS goods may be \ntransferred. \n36. The transfer of goods between DFSs is subject to approval by the local CBSA \noffices for the involved DFSs. \n37. Written approval from the Provincial liquor authority is required for the transfer of \nintoxicating liquor within the same province. Refer to section 15 of the Duty Free Shop \nRegulations. \n38. When transferring goods from one DFS to another, the sending DFS must use a \nbonded carrier and include a copy of the CBSA approved Form B116 (TRANSFER \nOUT) with the shipment. \n39. The receiving DFS must submit a Form B116 (TRANSFER IN) with a copy of the \nForm B116 (TRANSFER OUT) along to receive the shipment. \n40. Licensees must submit both Form B116 (TRANSER IN) and Form B116 \n(TRANSFER OUT) when transferring goods previously accounted for between the off-\nsite storage facility and the DFS. \nReporting Shortages or Overages in Shipments \n\n9 \n\n41. Shortages or overages may be identified during an inventory verification \nundertaken by the CBSA or any other person authorized by the Minister of Public \nSafety or may be the result of a voluntary disclosure made by the DFS licensee. \n42. The DFS licensee must disclose shortages or overages by submitting Form B116 \nto inform the CBSA of the new net balance in their inventory. \n43. When a shortage or overage in a shipment is identified after reporting the shipment ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "to the CBSA, but before Form B116 (IN) is submitted, the licensee should submit a \nB116 (IN) that reflects the original invoiced quantity. A notation should be added on \nForm B116 (IN) indicating the items and amounts missing or in excess. All such \nshipments will be subject to verification by the CBSA. If the invoice is for goods \nreceived, but different from the goods ordered from the supplier, an inventory \nadjustment is required. \n44. The licensee will have 60 days from the date of entering the goods into DFS \ninventory to produce evidence that a short shipment occurred (e.g., a credit memo or \nequivalent document from the supplier) or that the missing goods arrived at a later \ndate. If adequate proof is not provided, duties and taxes on the shortage will be owed. \n45. The goods and services tax (GST) will be collected when there are unjustified \nshortages in inventory. The payable amount is calculated based on the value of the \nmissing goods. The excise duty and excise tax on domestic tobacco products (with the \nexception of cigars) will not be owed as the manufacturer has paid these duties and \ntaxes. \nPart one: Imported Goods — Duty and tax not Paid \n46. The DFS licensee must submit a CAD to voluntarily account for duties and taxes \nowing on shortages of imported goods. Refer to procedures in D17-1-10, Coding of \nCustoms Accounting Documents. \n47. For shortages listed on the CAD, the DFS operator must also submit a completed \nForm B116 (OUT). This informs the CBSA of the new net balance in the DFS inventory \nfor all commodities accounted for. \n48. For overages, the DFS operator must submit a completed Form B116 (IN) to enter \nthe goods into their inventory. This informs the CBSA of the new net balance in the \nDFS inventory for all commodities accounted for. \n49. For imported goods duties and taxes not paid, the CBSA will verify inventory \nshortages or overages reported by the DFS and process the CAD and Form B116 \nsubmitted by the DFS operator. \n\n10 \n\nPart two: Domestic Goods and Imported Goods — Duties and Taxes \nPaid \n50. The DFS licensee must account for the GST by submitting a B116 (OUT) for \nshortages of domestic goods and for the GST on shortages of duty-paid imported \ngoods. \n51. In these instances the CBSA will provide the DFS licensee with: \na) an invoice showing the GST amount owing on shortages. \nb) a cash receipt once payment is received for the invoice. \n52. When there is a net overage in a certain commodity category, the DFS operator \nmust submit a completed Form B116 (IN) to enter the goods into their inventory. \n53. The DFS licensee is liable for the GST on shortages of domestic goods in a DFS \ninventory under section 28 of the Customs Act. The GST will be owed for domestic \ngoods, except on shortages of domestic unstamped cigars, for which applicable excise \nduties and taxes will be owed. \n54. The CBSA will verify inventory shortages or overages reported by the DFS licensee ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "on Form B116 and issue an invoice and a cash receipt if applicable. \n55. More information is available in the Accounting for Imported Goods and Payment of \nDuties Regulations. \nReporting Damaged or Destroyed Goods \n56. When goods are damaged, Form B116 must be submitted by the licensee and \nverified by local CBSA office. If the goods are received damaged, details should be \nnoted on Form B116 (IN). \n57. If goods are damaged after being reported into inventory, Form B116 (OUT) is \nused to adjust inventory records. Damaged goods can then be sent back to the \nsupplier. \n58. Goods to be destroyed must be documented by the licensee on Form E15, \nCertificate of Destruction/Exportation and made available for inspection by the CBSA. \nThe CBSA officer will verify the goods prior to destruction, and may also choose to \noversee the destruction and disposal of the goods. \n59. In order to adjust the inventory, the licensee must submit Form B116 (OUT) for \napproval and attach a copy of the Form E15. \n60. Goods can be destroyed under CBSA supervision once verification is complete and \nForm B116 (OUT) is approved. A special services fee may apply for the CBSA to \n\n11 \n\noversee the destruction. Please refer to Memorandum D1-2-1, Special Services for \nmore information. \nAdjustments \n61. When evidence can be provided that a clerical or recording error has occurred, \nrather than a shortage or overage, a licensee may request CBSA approval to offset the \nerror. Adjustments in inventory will not be authorized between domestic and imported \ngoods. \n62. Factors considered by the CBSA include documents, physical inventory counts, the \nvalue of goods, applicable tariff treatments, and inventory security practices and \ncontrols. The CBSA will also consider past compliance patterns. The final decision is at \nthe discretion of the CBSA. \nReporting Samples and Display Goods \n63. Samples, perfume testers or other promotional items for use in the DFS must be \nduty and tax paid. To add the goods to inventory and pay duties and taxes, Form B116 \n(IN) and the CAD must be submitted. For more information on completing the CAD, \nrefer to Memorandum D17-1-4, Release of Commercial Goods, and D17-1-10, Coding \nof Customs Accounting Documents. \nCalculating the Value for Duty of Samples and Display \nGoods \n64. Samples and/or display goods used in the DFS may not have a declared dollar \nvalue; however, valuation procedures must be followed for the purpose of paying \nduties and taxes. \n65. In general, the value for duty of goods that are purchased by a Canadian importer \nfrom foreign vendors should be based on the declared value and adjusted in \naccordance with subsection 48(5) of the Customs Act. However, where the goods are \nnot sold for export but are given to the importer free of charge, the value for duty must \nbe based on an alternative valuation method. \n66. Section 47 of the Customs Act sets out a hierarchy of alternative methods that ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "includes a value based on the transaction value of identical goods, the transaction \nvalue of similar goods, the deductive value of the goods, the computed value of the \ngoods and a residual method. \n67. The following valuation methods should be followed where applicable: \n\n12 \n\n(a) Goods that are provided free of charge and are identical or similar to goods in \nthe DFS should be valued according to the transaction value method of identical or \nsimilar goods, provided that all conditions are met. For example, the value for duty of \na 100-millilitre (ml) bottle of fragrance provided free of charge should be appraised \nbased on the value for duty of an identical 100-ml bottle of the same fragrance \nprovided all other conditions have been met. \n(b) If the transaction value of identical or similar samples/display goods is not known, \nthe next method of consideration is the deductive value method, whereby the value for \nduty would be based on the most common resale price per unit of the goods less an \namount for commissions or profit and general expenses. \n(c) The next method, computed value method, bases the value for duty on the cost of \nmaterials, labour, profit and general expenses, if these details are known. If costs are \nunknown, the supplier should be contacted for assistance. \n(d) Ultimately if the other methods are not applicable, the value for duty will need to be \ndetermined under the residual method. \nFor example, in situations where a fragrance sampler is a different size than the rest \nof the bottles received for sale in the DFA, the residual value method can be applied \nby determining the cost of the fragrance per ml and appraising the value for duty \nbased on the volume of the fragrance that is imported free of charge. For example, a \n250 ml bottle may have a value of $100 or $0.40 per ml. Therefore, a 10 ml container \nof the same fragrance priced at $0.40 per ml should have a value of $4 under the \nresidual method. \nThis provides s brief overview of how to value sample and display goods. For detailed \ninformation on how to determine a value for duty for such goods, please refer to the \nCustoms Valuation Handbook, which contains value for duty calculation templates for \neach valuation method. \n68. Goods that have been reported and accounted for as DFS inventory can only be \nused for display purposes in the shop. Exterior locked displays require local CBSA \napproval for both land and airport DFS. \nSale or Disposal of Inventory \n69. All goods sold at a DFS are for immediate export only and must be declared to \nthe CBSA if returned to Canada. \n70. DFS sales receipts must be bilingual and numbered sequentially. The following \ninformation is to be recorded on the receipt at time of sale: \n\n13 \n\n(a) shop identification; \n(b) date; \n(c) product code(s)/product identifier(s); \n(d) selling price; \n(e) quantity; \n(f) total value; \n(g) vehicle licence plate number or flight number; and, ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "(h) the statement: “Goods sold are for export only and must be declared to the \nCBSA if returned to Canada.” \n\n71. Sales invoices must be prepared in duplicate when an automated system isn’t in \nuse. When an automated system is in use, electronic receipts will be accepted. \n72. The licensee must be capable of producing accurate sales reports that refer back \nto a receipt, re-printing past transactions or providing a transaction history \nupon CBSA request. Standard operating practice is to back up all systems on a regular \nbasis. \n73. At an airport, a boarding pass or ticket showing a foreign destination must always \nbe presented by the traveller at the time duty-free goods are sold. For flights departing \nfrom Canada on a progressive boarding basis, duty free goods may be sold to \nboarding passengers at each airport of embarkation, subject to the conditions outlined \nin Memorandum D2-5-5, Progressive Clearance at Airports. \n74. Where a delivery system is in operation, the customer must be provided with a \nproof of purchase. The licensee will deliver the goods to an area that ensures their \nimmediate export. At this point, the customer will provide their proof of purchase, and \nthe licensee will give a copy of the sales invoice to the customer with the goods. \n75. Where a DFS is located in an area not readily serviceable by the CBSA and it is \nnecessary for the CBSA to verify the export of goods, the licensee may be required to \npay special service charges. More information pertaining to special services can be \nfound in Memorandum D1-2-1, Special Services. \nOff-site Sales Outlets and Pre-Order Websites \n76. Where the DFS licensee has been approved by the CBSA to operate an off-site \nsales outlet or a pre-order website, the DFS may accept a deposit or payment provided \nthis transaction is clearly communicated as an ‘agreement to sell’ at the time the goods \nare reserved. It must be clear to the purchaser that the pick-up of the goods will take \nplace at a future time when they are about to leave the country. \n77. The purchaser of the goods must have the option to cancel this agreement at any \ntime prior to pick-up, and if the goods are not picked-up a credit will be given to the \n\n14 \n\npurchaser for the amount paid. The sale will be cancelled and payment returned if the \npurchaser is unable to leave Canada. \n78. All websites and outlets must conform to the signage, official language and security \nrequirements outlined in the Duty Free Shop Regulations. \nRestrictions \n79. Liquor and tobacco products cannot be sold to minors defined under the laws of the \nprovince in which the DFS is located. \nInspections \n80. DFS inspections are conducted by the CBSA to ensure the licensee is meeting the \nrequirements of the DFS program. Regardless of the compliance history at a particular \nDFS location, verifications should be conducted once per year minimum. The licensee \nis to make available all inventory records as requested. Access to these records is also ", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-5-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-5", + "marginal_note": "Duty Free Shop – Inventory Control and Sales Requirements (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "to be accorded to any other person authorized by the Minister to conduct such \nverifications. \n81. The CBSA has the authority to audit a DFS at any time under section 27 of the \nCustoms Act. \n82. In accordance with section 28 of the Customs Act, unsubstantiated inventory \nshortages identified during a physical audit will be assessed all applicable duties and \ntaxes. \nReferences \n D1-2-1: Special Services \n D2-5-5: Progressive Clearance at Airports \n D4-3-2: Duty Free Shop – Licensing \n D17-1-4: Release of Commercial Goods \n D17-1-10: Coding of Customs Accounting Documents \n D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) and the Convention \non International Trade in Endangered Species of Wild Fauna and Flora (CITES) \n Customs Valuation Handbook \n B116, Canada border services agency duty free shop accounting document \n CI1, Canada Customs Invoice \n E15, Certificate of Destruction/Exportation \n\n15 \n\nApplicable legislation \n Customs Act \n Excise Act, 2001 \n Duty Free Shop Regulations \n Imported Goods Records Regulations \n Accounting for Imported Goods and Payment of Duties Regulations \nSuperseded memoranda D \nD4-3-5 dated May 7, 2009 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", + "history": "", + "last_amended": "2024-11-05", + "current_to": "2024-11-05", + "citation": "Memorandum D4-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-5-eng.html" + }, + { + "id": "dmemo-D4-3-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-7", + "marginal_note": "Guidelines and general information", + "part": "Duty Free Shop – Contraventions and Penalties", + "division": "", + "heading": "", + "text": "1. Failure of the DFS licensee to adhere to the provisions of the Customs Act or the Duty Free Shop Regulations may result in the imposition of a monetary penalty under the Administrative Monetary Penalty System (AMPS) and/or the suspension or cancellation of the licence. This memorandum only provides information and guidelines on the application of AMPS penalties and licence suspension or cancellation. Note that other penalties not listed in this memorandum could also be applied. For more information, refer to Memorandum D22-1-1, Administrative Monetary Penalty System , and Memorandum D4-3-2, Duty-Free Shop – Licensing .\n2. AMPS is a civil penalty regime that secures compliance with customs legislation through the application of monetary penalties. AMPS penalties apply to contraventions of the Customs Act , the Customs Tariff , the Special Import Measures Act and the Regulations, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\nContraventions\n3. The AMPS Master Penalty Document lists a number of contraventions that relate to the DFS program. It should be noted that licensees are required to comply with Canada Border Services Agency (CBSA) Duty Free Shop requirements in addition to those provided here. The following are examples of AMPS contraventions that may apply to the DFS program’s licensees. These examples do not supersede any description or prescription of the penalties as enumerated in the AMPS Master Penalty Document.\n4. Contravention C005 may apply to a person who provided to an officer, untrue, inaccurate or incomplete information required in any permit, certificate, licence, document or declaration in respect of imported or exported goods. For a person who intentionally provided untrue or false information in documentation, see contravention C348.\n5. Contravention C046 may apply when the operator of a DFS fails to allow an officer free access to the DFS or other premises that form part of the shop, including an off-site storage facility. This contravention may occur after a request by the officer to enter the premises has been refused or prevented by the person in charge of the facility.\n6. Contravention C047 may apply when the licensee of a DFS fails to open any package or container of goods in the shop or remove any covering from them to allow free access to the goods. This contravention may occur after a detailed request has been made by the officer to make the goods available for examination.\n7. Contravention C052 may apply when the licensee of a DFS fails to ensure that goods received are held in an area designated by the CBSA until they have been accounted for or have been approved by the CBSA for entry into inventory. Refer to Memorandum D4-3-5, Duty Free Shop – Inventory Control and Sales Requirements for details on how to complete and submit a Form B116, Duty Free Shop Accounting Document for CBSA approval. This contravention may occur if goods do not remain in the designated holding area until a release from the holding area has been given, or if goods do not remain in the warehouse until the documentation is stamped by the CBSA and the goods are approved for entry into the DFS inventory. The goods may be removed from the holding area if the CBSA does not respond within 1.5 hours.\n8. Contravention C053 may apply when the licensee of a DFS fails to ensure that the shop was locked and sealed when requested by a border services officer as prescribed in the Duty Free Shop Regulations . This contravention may occur when a licensee is required to lock and seal the shop for a complete inventory by the CBSA. It may also occur when the licensee fails to renew their licence or when the licence has been suspended or cancelled, in which case authorization to lock and seal the shop has been given by the CBSA’s Commercial Registration Unit (CRU).\n9. Contravention C054 may apply when the licensee of a DFS fails to ensure that the shop is kept suitable for the safekeeping of the goods stored in the shop and/or off-site storage facility. This contravention may occur when the licensee fails to meet any specified measure intended to ensure the physical security of the goods.\n10. Contravention C055 may apply when the licensee of a DFS fails to acknowledge receipt of goods as prescribed by the Duty Free Shop Regulations . This contravention may occur when the licensee fails to endorse a bill of lading, waybill or similar document presented by the carrier.\n11. Contravention C057 may apply when the licensee of a DFS fails to present required documents to the local CBSA office before any goods are taken into the DFS .\n12. Contravention C064 may apply when the licensee of a DFS sells, gives or in any manner conveys tobacco and/or alcohol products to a person deemed to be a minor under the laws of the province in which the DFS is located.\n13. Contravention C066 may apply when a person removed goods from a bonded warehouse or DFS prior to release by a CBSA officer.\n14. Contravention C160 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to keep records for a period of six years, or as specified in the Imported Goods Records Regulations . This is applied when an audit, verification or examination determines that there are no records in existence.\n15. Contravention C163 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to make the records available to the CBSA officer when requested.\n16. Contravention C164 may apply when a person who is required by subsection 40(3) of the Customs Act to keep records in respect of commercial goods failed to truthfully answer any questions asked by the officer concerning the records.\n17. Contravention C348 may apply to a person who intentionally provided false information in any permit, certificate, licence, document or declaration required to be provided for imported or exported goods under the Customs Act , the Customs Tariff or the Special Import Measures Act or under any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods.\nPenalties\n18. Penalties will be issued for the contraventions listed above in the amounts specified in the AMPS Master Penalty Document.\n19. Suspension of the DFS licence may also be applied simultaneously with monetary penalties applicable for contraventions C046 and C047. However, the suspension of a licence will only be applied by the CRU acting on the instructions of the Minister of Public Safety.\n20. Suspension or cancellation of the DFS licence may be applied by the Minister of Public Safety in any instance where the licensee fails to comply with any Act of Parliament or regulation relating to the importation or exportation of goods or that relates to customs and excise, irrespective of any AMPS contravention that may or may not be applied.\nEffect of Contravention History on the Renewal of an Existing Licence\n21. The Regulations state that the Minister of Public Safety may renew an existing licence where no grounds exist to suspend or cancel the licence. The Duty Free Shop Regulations further explain that grounds to suspend or cancel the licence include a failure to comply with any Act of Parliament or regulation relating to the importation or exportation of goods, or that relates to customs and excise. As a result, the licensee's AMPS contravention history will be taken into account at time of renewal.\n22. The CRU could recommend to the Minister of Public Safety the non-renewal of a licence based on a history of non-compliance . It will take into account the types of contravention, the frequency of non-compliance and the severity of particular contraventions during the most recent licensing period. For example, should a licensee demonstrate a general disdain for CBSA requirements, which is reflected in numerous types of contraventions indicating a deliberate pattern of non-compliance , the licence may not be renewed. Similarly, should a licensee consistently commit the same infraction without applying the required corrective measures, indicating a deliberate defiance of specific CBSA requirements, the licence may not be renewed. As well, should certain serious contraventions occur that clearly demonstrate deliberate dishonesty in dealing with the CBSA , the licence may not be renewed.\nEffect of Contravention History on the Award of a New Licence\n23. The CRU could recommend to the Minister of Public Safety not to award a new licence based on a history of non-compliance . It will take into account the types of contraventions, the frequency of non-compliance and the severity of particular contraventions that may exist in an applicant's AMPS compliance history as they may relate to another duty-free shop licence held by the applicant or to any other commercial dealings that the applicant may have with the CBSA .\nAdditional Information\n24. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2023-02-22", + "current_to": "2023-02-22", + "citation": "Memorandum D4-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-7-eng.html" + }, + { + "id": "dmemo-D4-3-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D4-3-7", + "marginal_note": "References", + "part": "Duty Free Shop – Contraventions and Penalties", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Special Import Measures Act Designated (Customs) Provisions Regulations Duty Free Shop Regulations Imported Goods Records Regulations Other references: D22-1-1 , D4-3-2 , D4-3-5 Form B117 Master Penalty Document Superseded memorandum D: D4-3-7 dated September 18, 2015", + "history": "", + "last_amended": "2023-02-22", + "current_to": "2023-02-22", + "citation": "Memorandum D4-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d4/d4-3-7-eng.html" + }, + { + "id": "dmemo-D5-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Anyone importing goods by mail (commercial and casual). Key content: How international mail is processed; assessment of duties and taxes; how to dispute amounts owed; release and accounting for goods imported as mail; importing firearms by mail. Keywords: International mail; postal imports; CARM.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Postal Imports Remission Order and gift exemptions Arrival of inbound international mail Processing international mail Release and accounting for commercial goods Disputing duties and taxes Voluntary accounting Appeals and reviews Importing firearms by mail\n- Appendix: Prescription of information pertaining to the reporting of goods imported as mail\n- References\n- Contact us", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to:\n- Clarify the postal importation process; and\n- Outline changes to commercial release and accounting procedures resulting from the implementation of Canada Border Services Agency (CBSA)’s Assessment and Revenue Management (CARM) system.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purpose of this memorandum, the following definitions and terms apply:\nCasual goods Means goods imported into Canada other than commercial goods. CBSA Casual Refund Centre (CRC) The CBSA offices where Form B2G: CBSA Informal Adjustment Request is processed. CRCs have the authority to refund any duties, goods and services tax (GST), harmonized sales tax (HST), and provincial taxes, which are assessed on non-commercial importations. CRCs are listed on the back of Form B2G. CBSA Mail Centre (CMC) The CBSA international mail processing operation, where the primary verification, secondary processing, and assessment of any applicable duties and/or taxes take place. CMCs are located within the Canada Post Corporation (CPC) facilities in Montreal, Toronto, and Vancouver in order to centralize the importation of mail into Canada and to expedite the clearance and delivery of mail. Commercial goods Goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Commercial accounting declaration (CAD) Digital document used to account for goods imported into Canada. The CAD replaces the current customs coding (B3-3) and request for adjustment (B2) forms. Form B2G: CBSA Informal Adjustment Request Document used to request an adjustment or refund on duty-paid for non-commercial goods that have been imported by mail, courier, or on individual traveler’s declarations. Form B2G is available at all CBSA offices or on the CBSA website. For goods imported by mail, Form B2G is also located on the back of the importer's copy of Form E14. Form E14: CBSA Postal Import Form Document used to assess duties and/or taxes and keep track of importations arriving through the mail. Mail As set out in section 2 of the Canada Post Corporation Act , means mailable matter, from the time it is posted to the time it is delivered to the addressee. Publications Includes books, newspapers, periodicals, magazines, and any similar printed publication including audio recording that relate to a publication that may accompany it. Undeliverable mail Mail that for any cause cannot be delivered to the addressee and includes any mail the delivery of which is prohibited by law or is refused by the addressee, or on which postage due is not paid by the sender on demand (see paragraph 2 of the Undeliverable and Redirected Mail Regulations ).", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum outlines and explains the legislation authorizing the examination of international mail and the obligations of the importing public to pay the duties and taxes owing. It also provides an overview of the processing of both commercial and casual goods.\nNote: All monetary amounts quoted are in Canadian dollars (CAD).\nGeneral\n1. The following information is of a general nature only and is not a substitute for relevant legislation and regulations. The Customs Act , the Canada Post Corporation Act , and other acts and regulations relating to the international movement of mail should be consulted when interpreting and applying the law.\n2. The postal system is designed to expedite processing and delivery of imported mail items to recipients by allowing the Canada Post Corporation ( CPC ) to deliver as well as collect duties and/or taxes owing to the government. The CPC charges the recipient a handling fee for this service; however, there is no CPC fee for mail items that are duty-free and tax-exempt or for commercial items with a value exceeding $3,300.\n3. For more information on the CPC 's role in processing international mail, visit the CPC ’s website . You can also find out more about non-mailable goods or goods you cannot send through the mail.\n4. The CBSA examines international mail to verify the country of origin, quantity, value, type, and admissibility of the goods in relation to the Customs Act , the Customs Tariff , the Special Import Measures Act , the Excise Act , the Excise Act 2001 , the Excise Tax Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and other acts administered by the CBSA on behalf of other government departments.\n5. The Customs Act authorizes the CBSA to detain imported goods that may be prohibited, controlled, or regulated under any Act of Parliament. The Memoranda D19 Series: Acts and Regulations of Other Government Departments , outline the CBSA 's responsibilities in this regard.\nPostal Imports Remission Order and gift exemptions\n6. The Postal Imports Remission Order grants remission of all duties and/or taxes paid or payable on certain goods imported by mail when the value for duty does not exceed $20. Refer to Memorandum D8-2-2: Postal Imports Remission Order , for more details on the conditions for granting remission.\n7. Gift exemptions - tariff item no. 9816.00.00 ($60). Individuals may receive certain gift importations not exceeding $60 duty-free and tax-exempt . For gifts valued at more than $60, the portion of a gift's value exceeding $60 is subject to duties and/or taxes at the appropriate rate. For more details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4:Casual Donations – Tariff Item No. 9816.00.00 .\n8. The $20 PIRO benefit under the Postal Imports Remission Order cannot be combined with the gift exemption of $60.\nArrival of inbound international mail\n9. The foreign postal administration arranges for the transportation of mail items from the country of origin to Canada. In accordance with the provisions of the Universal Postal Union, mail transferred from a foreign postal administration is documented on a delivery bill CN 37 (surface mail), CN 38 (airmail) or CN 41 (surface airlifted mail). The onus is on the sender of the mail item to declare the origin, contents and value of the item on a CN 22 or a CN 23: Customs Declaration. Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for required information.\n10. Upon arrival in Canada, the mail remains under the control of the foreign postal administration until it is \"exchanged\" with the CPC at one of the International Mail Facilities located in Vancouver, Toronto, and Montréal. Mail is then sorted for movement within Canada and presented to the CBSA for admissibility determination and duty and/or tax assessment.\n11. Commercial importers are required to keep books and records of all importation transactions. Casual importers may wish to keep a copy of Form E14: CBSA Postal Import Form.\nProcessing international mail\nPrimary inspection\n12. The CPC is responsible for presenting international mail to the CBSA . During primary inspection, the border services officer screens the mail items to determine which are duty-free and/or tax-exempt importations, and ensures the goods that require no further CBSA control are released to the CPC for immediate delivery.\n13. All mail items containing goods that may be prohibited, controlled or regulated, subject to duties and/or taxes, or goods requiring examination by another government department or agency are separated and forwarded to the secondary area for further review.\nCanada Post data entry\n14. The CPC ensures each mail item that is directed to the CBSA secondary processing area has a unique bar-coded inventory number and exporter/importer data is captured in CBSA ’s postal systems.\nSecondary processing\n15. In the secondary area, the border services officer verifies mail items to determine whether they are subject to duties and/or taxes, controls, such as permits or certificates, enforcement measures, or if they require examination by another government department.\nOpening mail\n16. Border services officers have the authority to examine mail under section 99 of the Customs Act . This authority may be exercised if an officer has reasonable grounds to suspect that a mail item contains any goods referred to in the Customs Tariff , or any goods the importation of which is prohibited, controlled or regulated under any other Act of Parliament.\n17. Under subsection 17(1) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , a border services officer may examine any mail that is being imported or exported and open or cause to be opened any such mail that the officer suspects on reasonable grounds contains currency or monetary instruments of a value equal to or greater than the amount prescribed. Refer to Memorandum D19-14-1: Cross-Border Currency and Monetary Instruments Reporting , for more information.\n18. It is the sender's responsibility to accurately report the value of the goods and clearly describe the contents of any mail item. . Refer to Appendix: Prescription of information pertaining to the reporting of goods imported as mail for the prescribed elements required for reporting.\n19. Border services officers may open a mail item and review invoices to ensure the most accurate assessment is made. Mail items that are opened and subsequently assessed duties and/or taxes or released for delivery are normally closed with tape, Form E608: Opened by CBSA .\n22. Form E605: Your Package Has Been Examined , should be included in mail items that are opened because there was not enough information on the declaration. E605 is used to advise importers of CBSA requirements to ensure future shipments are properly declared.\nDuties, taxes, and handling fees\n21. In the case of casual goods, border services officers determine tariff classification, value for duty, and origin based on information indicated on the customs declaration, invoices attached to the item, or an examination to appraise the value of the goods. Border services officers enter this information into the postal accounting system, and the system automatically calculates the amount of duties and/or taxes owing on the goods.\n22. Duty rates may apply on imported goods based on trade agreements. While agreements may in certain cases exempt the duty, unless specifically exempted, the goods and services tax (GST) is applied.\n23. In the provinces of Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador, the federal-based GST and the provincial sales tax (PST) have been combined to create the harmonized sales tax (HST). The HST is applied to casual goods which are destined to these provinces. Imported commercial goods destined to these provinces are only subject to the 5% federal portion of the HST .\n24. For casual goods, in the provinces of British Columbia, Manitoba, Quebec or Saskatchewan, you must pay the applicable rate of sales tax for the province in which the goods are delivered. Certain imported goods may not be subject to the PST in your specific province. For further information on PST collection, refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs .\n25. For tobacco products, provincial tobacco taxes are also collected in New Brunswick, Quebec, Manitoba, Alberta and British Columbia. The tobacco tax rate is set by the provincial legislature. Refer to Memorandum D2-3-6: Non-Commercial Provincial Tax Collection Programs for more information.\n26. Details of the assessment of duties, taxes, and handling fees are affixed to the mail item on Form E14: CBSA Postal Import Form. The CPC is responsible for delivering mail items and for collecting duties and/or taxes on behalf of the CBSA.\n27. To process goods imported as mail that are subject to duty and/or tax, the CPC charges the recipient a $9.95 handling fee. This fee is applied to each dutiable or taxable item, which is collected from the recipient in advance, upon delivery, or pick up of a mail item. If the mail item is duty-free and tax exempt, no amount is charged.\nMultiple, lot, or split shipments\n28. When a shipment contains more than one mail item to make up a complete order, CBSA tries to assess duties and/or taxes on one invoice (Form E14). However, if the items are not presented to the CBSA at the same time or do not arrive together, there may be more than one form issued. If this is the case, the importer may wish to pay for each item and then submit a refund request for the duplicate payment.\nRefusal of mail\n29. An importer may refuse a mail item by checking the \"Return to Sender\" box on Form E14: CBSA Postal Import Form. The CPC will then return it to the sender.\nRelease and accounting for commercial goods\nCommercial goods not exceeding $3,300\n30. Border services officers assess duties and taxes owing on commercial goods not exceeding $3,300 in the same manner as casual goods (refer to paragraph 21). If the goods are subject to duties and/or taxes, the CBSA will affix Form E14: CBSA Postal Import Form to the mail item, indicating the amount owing.\nCommercial goods greater than $3,300\n31. In the case of commercial goods with a value for duty exceeding $3,300 and imported through the mail stream, the importer can obtain release of the goods by presenting the appropriate release and accounting documentation.\n32. The CBSA will advise the importer by letter when a commercial shipment arrives at the CBSA Mail Centre (CMC). Two options are available to obtain release of, and account for, the goods:\n- if the importer has posted financial security as part of the Release Prior to Payment (RPP) Program: submit a release request electronically using the Pre-arrival Review System (PARS) or Integrated Import Declaration (IID) service options; and submit a Commercial Accounting Declaration (CAD) Type AB in the CARM Client Portal within 5 business days; or\n- Where the importer has not posted security: submit a CAD, Type C in the CARM Client Portal and pay applicable duties and taxes at the same time at a Designated Commercial Office . Access to the CARM Client Portal is available at some ports and allows importers or their delegated customs brokers to generate or submit a CAD. A list of offices that provide CCP access can be found in Appendix A to Memorandum D17-1-5: Accounting for Commercial Goods .\nNote: The “Mode of Transport” field on the CAD must be populated with “Postal.”\n33. Once the CBSA has validated and approved the release documentation, the DCO will advise the CMC to release the mail shipment to the CPC for delivery.\n34. For more information about the release of goods with a value for duty exceeding $3,300, refer to Memorandum D17-1-4: Release of Commercial Goods .\n35. For more information about CARM requirements, refer to the CBSA’s Get started with CARM webpage.\nDisputing duties and taxes\nRequesting a reassessment (before payment of duties and taxes)\n36. Casual importers who disagree with the assessment of duties and/or taxes can refuse delivery of the mail item(s) and request a reassessment before payment of duties and taxes by checking the \"Return to CBSA\" box of Form E14: Postal Import Form.\n37. Canada Post will return the mail item to the CMC located closest to the addressee. The CBSA may contact the addressee to discuss the request for reassessment. If the CBSA decides no duty or taxes are owed, Canada Post will deliver your parcel. If duties and taxes are owed, they must be paid when Canada Post delivers your parcel.\nRequesting an adjustment (after payment of duties and taxes)\n38. For casual goods, a request for adjustment or refund can be made after payment of duties and/or taxes using Form B2G: CBSA Informal Adjustment Request , located on the reverse side of the importer's copy of Form E14: Postal Import Form. The importer should submit Form B2G and any supporting documents—such as invoices that show the correct value of the products or other material that describes them—to the nearest Casual Refund Centre listed on the form. For more details on casual refunds and Form B2G, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n39. To request an adjustment of duties and taxes on commercial shipments accounted for on Form E14: Postal Import Form, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n40. For commercial goods accounted for on a CAD, an adjustment request may be submitted using the Electronic Data Interchange (EDI) or web service (application program interface or API). For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n41. The $9.95 handling fee charged by the CPC on postal shipments may be refunded when it is determined that the goods should have been duty-free and tax-exempt at the time of importation. The CBSA does not refund any part of any fees for Express mail items.\nVoluntary accounting\n42. Voluntary accounting is accepted when an importer reports to the CBSA that dutiable goods have been released in Canada without a Form E14 and payment of duties and/or taxes. The importer should prepare a Voluntary CAD (Type V) for commercial goods, or Form BSF715: Casual Goods Accounting Document, for casual goods, and duties and taxes owing will be collected. The documents will bear the notation \"Voluntary Accounting\" in the field reserved for the cargo control document number. Refer to Memorandum D17-1-3: Casual Importations for Form BSF715 instructions , and Memorandum D17-1-10: Coding of Customs Accounting Documents for instructions on how to submit a CAD.\nAppeals and reviews\n43. For casual shipments, if you are not satisfied with the reassessment or adjustment, you should refer to the instructions for filing contained in the letter of denial and in Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n44. For commercial shipments, you should submit a dispute as per the instructions outlined in Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n45. Both commercial and casual importation dispute notices must be filed in accordance with the form and manner requirements prescribed under subsection 60(3) of the Customs Act .\nImporting firearms by mail\n46. Non-restricted firearms, restricted firearms, and prohibited handguns may be imported by mail if the importer has the appropriate licence and permit(s). Shipping prohibited handguns by mail is permitted only if the destination is within Canada and if the firearm is sent by the most secure means offered by the CPC which includes the requirement for a signature upon delivery. Refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices for more information.\n47. Commercial importers of firearms must have a valid business firearms licence that authorizes the possession of the class of firearm being imported and a copy of that licence should be included with all commercial importations of firearms.\n48. All military weapons require an import/export permit, which can be obtained from Global Affairs Canada. Visit Export and import controls: Global Affairs Canada for additional information.\n49. For more information on firearms, please contact the Canadian Firearms Program by phone at 1-800-731-4000 or visit their website.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "Appendix: Prescription of information pertaining to the reporting of goods imported as mail", + "part": "", + "division": "", + "heading": "", + "text": "Pursuant to subsection 12(6) of the Customs Act (the Act), and in accordance with the authority vested in me by the delegation instrument signed by the Minister of National Revenue on November 10,1998 , pursuant to subsection 2(4) of the Act, I hereby prescribe the following information to be provided for the purposes of reporting goods imported as mail:\n(i) For \"casual\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name and complete address of sender\n- Name and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\n(ii) For \"commercial\" goods as defined in section 2 of the Accounting for Imported Goods and Payment of Duties Regulations :\n- Name (including business company name where the exporter is a commercial entity) and complete address of sender\n- Name (including business company name where the importer is a commercial entity) and complete address, including postal code, of addressee\n- Description\n- Value\n- Quantity\n- Weight\n- Signature of sender\n- Date shipped\nThis information is to be provided in English or French on a customs declaration form/dispatch note approved by the postal administration in the country of export in accordance with accepted Universal Postal Union (UPU) standards and affixed to the mail item. In the case of exporter and importer name and address, this information must be clearly provided as part of the labelling of the parcel, if it does not form part of the customs declaration/dispatch note. The name and address information of the sender and the addressee must be provided in Roman letters and Arabic numerals.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Excise Act\n- Excise Tax Act\n- Fees in Respect of Mail Regulations\n- Proceeds of Crime (Money Laundering) and Terrorist Financing Act Special Import Measures Act Undeliverable and Redirected Mail Regulations\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-2-2: Postal Imports Remission Order\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act for a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D16-1-1: Information Pertaining to the Application, Collection, and Adjustment of a Surtax\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memoranda D19 Series: Acts and Regulations of Other Government Departments\nSuperseded D memoranda\nMemorandum D5-1-1, February 20, 2020\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D5-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-1-eng.html" + }, + { + "id": "dmemo-D5-1-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-5", + "marginal_note": "Legislation", + "part": "D5-1-5 - Damaged Mail", + "division": "", + "heading": "", + "text": "Customs Act Canada Post Corporation Act Financial Administration Act", + "history": "", + "last_amended": "2019-04-24", + "current_to": "2019-04-24", + "citation": "Memorandum D5-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html" + }, + { + "id": "dmemo-D5-1-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-5", + "marginal_note": "Guidelines and General Information", + "part": "D5-1-5 - Damaged Mail", + "division": "", + "heading": "", + "text": "1. The Canada Border Services Agency’s (CBSA) liability in respect of damaged mail is outlined in subsection 40 (1.1) of the Canada Post Corporation Act : \"Her Majesty and the Minister of Public Safety and Emergency Preparedness may be liable for any claim arising from the loss, delay or mishandling of anything posted while it is under the custody or control of a customs officer\".\n2. In some instances, international mail items are received in Canada with wrapping that is in damaged condition. The Canada Post Corporation (CPC) is responsible for repairing the packaging of any mail item damaged while in the course of post or while in CBSA’s control at an International Mail Facility.\n3. When a mail item with a damaged wrapper is found at an International Mail Facility, the border services officer will present the damaged mail item to the CPC for the rewrapping,\n4. When a border services officer opens a mail item for examination, proper handling and care must be taken to ensure there is no damage the contents. When a border services officer inadvertently damages the contents, he must make a full report on the circumstances and extent of the damage to the CBSA superintendent. The border services officer may close the mail item with tape to avoid losing the contents but it is the CPC 's responsibility to rewrap it before it is delivered to the importer. The CBSA will advise the importer, by letter that damage to the mail item occurred upon examination. The CBSA must advise the importer that a claim for the damages may be filed with the Agency. Damage claims are to be processed in accordance with the claim regulations outlined in the Directive on Payments , pursuant to the Financial Administration Act.\n5. When mail items are opened for examination by a border services officer and the contents are discovered to be damaged or broken, the border services officer must indicate that the mail item was received in damaged condition. The CBSA will advise the importer, by letter, that the mail item was received in damaged condition. If the contents are subject to duties and/or taxes, a Form E14, Customs Postal Import Form, is to be used to indicate the amount owing. The rating is to reflect the actual value of the goods in the damaged condition and is to be established in accordance with sections 73 to 75 of the Customs Act .\nAdditional Information:\nFor more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2019-04-24", + "current_to": "2019-04-24", + "citation": "Memorandum D5-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html" + }, + { + "id": "dmemo-D5-1-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-5", + "marginal_note": "References", + "part": "D5-1-5 - Damaged Mail", + "division": "", + "heading": "", + "text": "Issuing office Postal and Courier Programs Unit, Commercial Programs, Programs Branch Headquarters file Legislative references Customs Act Canada Post Corporation Act Financial Administration Act Other references Superseded memorandum D Interim Memorandum D5-1-5 Damaged Mail, September 29, 1995.", + "history": "", + "last_amended": "2019-04-24", + "current_to": "2019-04-24", + "citation": "Memorandum D5-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-5-eng.html" + }, + { + "id": "dmemo-D5-1-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-13", + "marginal_note": "Legislation", + "part": "Publications Imported by Mail or Courier", + "division": "", + "heading": "", + "text": "- Customs Act , Section 1\n- Excise Tax Act , Section 1, Section 3, Section 7, Section 17, Section 123, Section 143, Section 240", + "history": "", + "last_amended": "2016-09-29", + "current_to": "2016-09-29", + "citation": "Memorandum D5-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html" + }, + { + "id": "dmemo-D5-1-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-13", + "marginal_note": "Guidelines and General Information", + "part": "Publications Imported by Mail or Courier", + "division": "", + "heading": "", + "text": "Interpretation\n1. The Excise Tax Act and the regulations made pursuant to that Act, specifically the Publications Supplied by a Registrant (GST/HST) Regulations , define a prescribed publication and the procedures to be followed by a registrant to provide evidence of registration when importing such a publication into Canada.\n2. For the purposes of [Section 143.1] of the Act, the following property is prescribed property:\n- (a) a book, newspaper, periodical, magazine, and any similar printed publication other than a publication or a book included in section 1 of Schedule VII to the Act; and\n- (b) an audio recording that relates to a publication included in paragraph (a) and that accompanies the publication when it is presented to the Canada Post Corporation (CPC) or a border services officer.\nEvidence of Registration\n3. Where a person, who is registered, supplies a prescribed publication, the supply is deemed to be made in Canada under [Section 143.1] of the Excise Tax Act . In such cases, the regulations state that evidence of registration must be shown to enable the publication to be imported into Canada without attracting additional tax.\n4. The Publications Supplied by a Registrant (GST/HST) Regulations require suppliers who are registered for the GST/HST to show evidence of registration on publications sent to Canada by mail or courier.\n5. Evidence of registration means that at least one of the options for displaying the supplier's GST/HST number as outlined below must be chosen by the registrant:\n- (a) the person's registration number must be shown: (i) in the masthead of the publication, or on one of the first five pages of the publication if the masthead is not within the first five pages, (ii) on the back cover of the publication if the address of the person appears on that cover, or (iii) on the mailing label affixed to the publication;\n- (b) the person's registration number on the packaging of the publication or on a separate document that accompanies the publication, when it is submitted to the CPC or a border services officer; or\n- (c) where the person does not have a registration number at the time the publication is mailed or sent by courier, evidence on a separate document that accompanies the publication when it is submitted to the CPC or a border services officer that the person has applied for a registration number.\n6. Publications showing a GST/HST registration number will be released, regardless of the value of the shipment. In this case, the GST/HST should not be collected at the time of importation on these publications, because it has already been collected by the supplier for direct payment to the Canada Revenue Agency (CRA). It should be noted that shipments of publications brought into the country, other than by mail through CPC, valued at less than CAN$20 may be released without a completed Form B3-3, Canada Customs Coding Form ; whereas shipments valued at more than CAD$20 must be accompanied by a completed Form B3-3 and a cargo control document.\nRequirement to Register\n7. Under subsection 240(4) of the Excise Tax Act , a resident or non-resident person, whether through an employee, an agent, or by means of advertising directed at the Canadian market, is deemed to be carrying on a business in Canada, where that person:\n- (a) solicits orders for the supply of prescribed tangible personal property; or\n- (b) offers to supply prescribed tangible personal property that will be sent by mail or courier to the recipient of the supply at an address in Canada.\n8. Prescribed tangible personal property includes: books, newspapers, and any similar printed publication, as well as an audio recording that relates to a publication and that accompanies the publication when it is sent to Canada.\n9. Subject to paragraph 10 of these guidelines, all residents or non-residents soliciting sales in Canada of imported publications are required to be registered, to collect the GST/HST on these publications, and to remit that tax to the CRA just as if they were a person carrying on business in Canada.\n10. Persons shipping publications to Canada are not required to register for GST/HST purposes if:\n- (a) the person's global revenues do not exceed the small suppliers' threshold of CAN$30,000; or\n- (b) the person does not, in Canada, solicit orders for, or offer to supply, publications that will be sent to Canada by mail or courier to the recipient of the supply at an address in Canada.\n11. A publication supplied by a resident or non-resident person, who is registered, sent by mail or courier to the recipient at an address in Canada, is deemed to be a supply made in Canada. Therefore, the GST/HST is payable at the time of sale rather than at the time of importation.\nNo Evidence of Registration\n12. According to section 7 of Schedule VII to the Excise Tax Act , where no evidence of registration is provided, publications included in a shipment valued at CAN$20 or less are non-taxable only if the supplier of the publications is not required to register for GST/HST purposes.\n13. If the publications do not otherwise qualify for non-taxable importation, and the supplier is required to register and has not done so, the publications are taxable, regardless of value . In these circumstances, the goods are specifically described in the Mail and Courier Imports (GST/HST) Regulations as goods that are not granted relief under section 7 of Schedule VII to the Excise Tax Act . For example, a book valued at CAN$10 exported to Canada by mail or courier, will be assessed the GST/HST on the full CAN$10 value of the book.\nPostal and Courier Imports Remission Orders\n14. The Postal Imports Remission Order and the Courier Imports Remission Order grants remission of all duties and taxes paid or payable on certain goods imported by mail or courier when the value for duty does not exceed CAN$20. As stated in paragraph 12, the benefit of GST/HST non-taxable status is also contained in section 7 of Schedule VII to the Excise Tax Act . The Postal Imports Remission Order and Courier Imports Remission Order do not provide relief from the GST/HST for books, newspapers, periodicals and other similar publications of any value where the supplier is required to register but refuses to do so.\nGST Exemptions\n15. The following describes the conditions where the GST/HST is non-taxable on publications:\nGift Exemptions\n16. Gifts of publications are subject to the GST/HST and are valued for GST/HST purposes at the price such publications would normally be sold to consumers on the retail market. The exception is:\n- (a) when the gift tariff item No. 9816.00.00 applies;\n- (b) gift publications from registered foreign suppliers where the suppliers' GST/HST registration number is shown in the prescribed manner.\nLending Libraries\n17. Publications from foreign lending libraries, which are provided for no charge and subject to return under customs supervision within 60 days, are classified under tariff item No. 98.12. Goods classified under this tariff item are non-taxable under section 1 of Schedule VII to the Excise Tax Act .\nPublications of the UN, NATO and Their Specialized Agencies\n18. Publications of the United Nations or the North Atlantic Treaty Organization or any of their specialized agencies are classified as duty free under tariff item No. 98.12 and are non-taxable under section 1 of Schedule VII to the Excise Tax Act , regardless of the identity or status of the importer or exporter. A list of these organizations is included in Appendix A.\nExempt Organizations\n19. Certain Orders-in-Council and other Acts of Parliament provide relief from taxation on importations by foreign missions, international organizations and certain members of their personnel. Please refer to the Memoranda D21 Series – International Programs series for more information.\nGovernment of a Province or Territory\n20. Publications imported by provincial and territorial government departments and bodies are not subject to the GST/HST. Lists of eligible provincial government departments, Crown corporations, boards, commissions and agencies are appended to GST/HST Memoranda D18 Series – Excise Goods . These lists are subject to change and verification of the lists may be obtained from any CRA Tax Services office.\nRegistered Charities\n21. Publications imported by a charity in Canada, as defined in subsection 123(1) of the Excise Tax Act , which have been donated to that charity, are non-taxable under section 4 of Schedule VII to that Act.\nTourism\n22. Printed matter that is to be made available to the general public, without charge, for the promotion of tourism is non-taxable under section 3 of Schedule VII to the Excise Tax Act if:\n- (a) it is imported by or on the order of a foreign government or an agency or representative of a foreign government; or\n- (b) it is imported by a board of trade, chamber of commerce, municipal or automobile association or similar organization to which it was supplied for no consideration, other than shipping and handling charges.\nDocumentation Requirements\nPostal Importations of Publications\n23. Shipments of publications to Canada by mail must contain a customs declaration which describes the goods and provides the value of the publication. Where a foreign publisher is registered to collect the GST/HST, the registration number should also be shown on the customs declaration. All publications which display their registration number will be released from the Canada Border Services Agency (CBSA) without additional payment of taxes.\n24. Where there is no evidence of registration on the publication, the CBSA will assess the applicable GST/HST based on the value shown on the customs declaration. Form E14, CBSA Postal Import Form , which shows the amount of GST/HST payable, will be attached to the mail item.\n25. To process goods imported as mail that are subject to duty and/or tax, CPC charges the recipient a handling fee. If the item is duty-free and tax exempt, no amount is charged.\n26. Further information concerning postal importations may be found in Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System .\nCourier Importations of Publications\n27. Pursuant to paragraph 14 of this Memorandum, all publications imported through a courier must be accounted for on a Form B-3, Canada Customs Coding Form , or transmitted through the CBSA's Automated Data Exchange System (CADEX) by an approved participant.\n28. Further information concerning courier importations may be found in the following memoranda:\n- (a) D8-2-16, Courier Imports Remission ;\n- (b) D17-1-2, Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500) ;\n- (c) D17-1-5, Registration, Accounting and Payment for Commercial Goods .\nGeneral Information\nSupply of Audio recording with Publication\n29. If an audio recording relates to a prescribed publication and accompanies that publication when it is sent to Canada, the GST/HST is to be collected by the registered supplier on both the audio recording and the publication. The CBSA will not collect the GST/HST provided evidence of the GST/HST registration is shown in accordance with paragraph 5 of this memorandum.\nSample Publications\n30. Shipments of sample publications are subject to GST/HST, which will be collected by CBSA, and are valued for GST/HST purposes at the price such publications would normally be sold to consumers on the retail market, except for sample publications from registered foreign suppliers where the suppliers' registration number is shown in the prescribed manner. Where no evidence of registration is provided, the GST/HST will be assessed at time of importation.\nPublications as Part of a Membership\n31. Canadian residents may apply for membership in a foreign association. Part of the benefit of this membership may be a publication that is of insignificant value in relation to the consideration for the membership, but which is included in a total price paid for the membership. If this is the case, the membership could qualify as an exempt supply under section 17 of Part VI of Schedule V to the Excise Tax Act .\n32. If the membership qualifies as an exempt supply under section 17 of Part VI of Schedule V to the Act, or the non-resident association is not carrying on a business in Canada, publications which are supplied as part of these memberships is taxable, if the value of the shipment is over CAN$20. Publications valued CAN$20 or less are non-taxable under the provisions of section 7 of Schedule VII to the Act.\n33. If the publication is of significant value in relation to the consideration for membership (generally considered to be 30% or more), then the membership would not qualify as an exempt supply. In this case, the foreign association would be required to determine whether they would be required to register and collect GST/HST on the value of the membership. To obtain additional information on the requirements for registration, refer to GST/HST Memoranda D6 Series – Refunds , and the GST/HST Guide entitled, Non-resident Suppliers of Publications.\nAdditional Information\n34. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2016-09-29", + "current_to": "2016-09-29", + "citation": "Memorandum D5-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html" + }, + { + "id": "dmemo-D5-1-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-13", + "marginal_note": "Appendix – The United Nations, the North Atlantic Treaty Organization and Their Specialized Agencies", + "part": "Publications Imported by Mail or Courier", + "division": "", + "heading": "", + "text": "FAO The Food and Agricultural Organization IAEA International Atomic Energy Agency ICAO International Civil Aviation Organization IFAD International Fund for Agricultural Development ILO International Labour Organization IMF International Monetary Fund IMO International Maritime Organization ITU International Telecommunications Union UNESCO UN Educational, Scientific and Cultural Organization UNIDO UN Industrial Development Organization UPU Universal Postal Union WHO World Health Organization WIPO World Intellectual Property Organization WMO World Meteorological Organization WTO World Trade Organization", + "history": "", + "last_amended": "2016-09-29", + "current_to": "2016-09-29", + "citation": "Memorandum D5-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html" + }, + { + "id": "dmemo-D5-1-13-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-1-13", + "marginal_note": "References", + "part": "Publications Imported by Mail or Courier", + "division": "", + "heading": "", + "text": "Issuing office: Postal, Courier, and Horizontal Unit Program and Policy Management Division Commercial Program Programs Branch Headquarters file: 7980-1 Legislative references: Customs Act Excise Tax Act Publications Supplied by a Registrant (GST/HST) Regulations Mail and Courier Imports (GST/HST) Regulations Postal Imports Remission Order Courier Imports Remission Order Other references: D5-1-1 , D8-2-16 , D17-1-2 , D17-1-2 Superseded memorandum D: D5-1-13 dated June 9, 1995", + "history": "", + "last_amended": "2016-09-29", + "current_to": "2016-09-29", + "citation": "Memorandum D5-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-1-13-eng.html" + }, + { + "id": "dmemo-D5-2-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-2-2", + "marginal_note": "Legislation", + "part": "International Mail Destined for Canadian Forces Post Offices", + "division": "", + "heading": "", + "text": "- Canada Post Corporation Act", + "history": "", + "last_amended": "2016-09-28", + "current_to": "2016-09-28", + "citation": "Memorandum D5-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html" + }, + { + "id": "dmemo-D5-2-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-2-2", + "marginal_note": "Guidelines and General Information", + "part": "International Mail Destined for Canadian Forces Post Offices", + "division": "", + "heading": "", + "text": "1. The Canadian Forces maintains Canadian Forces post offices (CFPOs) at its Canadian and overseas bases to provide postal services to Canadian Forces personnel, their dependents and civilians affiliated with the Canadian Forces. CFPOs are Canadian post offices that are authorized and regulated by the Canada Post Corporation Act .\nCFPO Mail Processing\n2. Inbound CFPO mail arriving by commercial air carriers is presented to Canada Post Corporation (CPC) facilities at the point of arrival. The CFPO mail arriving by military aircraft will be taken by the Department of National Defence from Trenton, Ontario, to the international mail facility in Mississauga and presented to CPC. CPC will present the mail items to the Canada Border Services Agency (CBSA) for processing.\n3. Duties and/or taxes do not apply to CFPO mail that is destined to Canadian military bases outside Canada. The mail is transhipped \"in bond\" by the military to the overseas base, and as such, a Form E14, CBSA Postal Import Form , should not be produced for these shipments.\n4. Canadian military personnel living outside Canada who expect to receive mail from a foreign country should indicate their delivery address as follows:\nPO Box [appropriate 5000 series number] Stn Forces Belleville, ON K8N 5W6\nCFPO Contact\n5. For any questions regarding Canadian Forces mail processing, please contact the Canadian Forces postal services at 613-995-5129.", + "history": "", + "last_amended": "2016-09-28", + "current_to": "2016-09-28", + "citation": "Memorandum D5-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html" + }, + { + "id": "dmemo-D5-2-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D5-2-2", + "marginal_note": "References", + "part": "International Mail Destined for Canadian Forces Post Offices", + "division": "", + "heading": "", + "text": "Issuing office: Postal, Courier, and Horizontal Unit Program and Policy Management Division Commercial Program Programs Branch Headquarters file: 7975-13 Legislative references: Canada Post Corporation Act Other references: Superseded memorandum D: D5-2-2 dated December 9, 2008", + "history": "", + "last_amended": "2016-09-28", + "current_to": "2016-09-28", + "citation": "Memorandum D5-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d5/d5-2-2-eng.html" + }, + { + "id": "dmemo-D6-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-3", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Refund of Duties", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 10, 2018", + "history": "", + "last_amended": "2018-09-10", + "current_to": "2018-09-10", + "citation": "Memorandum D6-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html" + }, + { + "id": "dmemo-D6-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-3", + "marginal_note": "Legislation", + "part": "Refund of Duties", + "division": "", + "heading": "", + "text": "Customs Act\nRefund of Duties Regulations", + "history": "", + "last_amended": "2018-09-10", + "current_to": "2018-09-10", + "citation": "Memorandum D6-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html" + }, + { + "id": "dmemo-D6-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Refund of Duties", + "division": "", + "heading": "", + "text": "1. GST is excluded from all refunds made under customs legislation. Any reference to duties in the following guidelines should be read to exclude the GST .\n2. The Customs Act (the Act) allows for the separation of the adjustment and refund process from the true dispute (i.e., appeal) process. This memorandum deals with self-adjustments filed under section 74 of the Act that result in a refund. While corrections to declarations under section 32.2 are obligatory, refunds under section 74 of the Act are voluntary. Section 74 of the Act provides for a four year time period for the submission of refund claims with the exception of goods claimed under certain free trade agreements. For additional information concerning refund claims under a free trade agreement, please refer to the section below entitled Goods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting .\n3. An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request and submitted to a CBSA office. The day the refund application is received in the CBSA office is the date of filing. It should be noted that where the requirement for filing a written notice or the requirement for filing an application for refund ends on a weekend or legal holiday, the next working day will become the final day for presentation of the documents.\nGoods That Have Suffered Damage, Deterioration, or Destruction\n4. In cases where the damage, deterioration, or destruction has been discovered prior to the release of the goods, the written notice requirement in section 3 of the Refund of Duties Regulations (Regulations) is satisfied if at, or prior to the time of release, the importer/owner submits Form K11, Certificate of Damaged Goods , for the examining CBSA officer's signature.\n5. Form K11 is divided into two sections. The first section is to be filled out by the importer/owner before presentation to the CBSA . The second section, \"Officer's Certificate,\" will be filled out by the examining CBSA officer or an officer in the regional Trade Operations Division office after the filing of a refund claim by the importer/owner of the goods.\n6. In cases where the damage, deterioration, or destruction is discovered after release of the goods, notice of a claim is to be written or typed in a clear, concise manner and must refer to the transaction number of the accounting document on which release of the goods was effected.\n7. Immediately upon receipt, the notice will be date-stamped by the CBSA and filed with the relative accounting document, which will indicate that the provisions of section 3 of the Regulations have been met. To ensure that written notices are not being submitted on the presumption that there may be a discrepancy, such notices must include sufficient detail with respect to the damage deterioration or destruction of the good so as to satisfy the CBSA that the intention to file a refund claim is valid.\n8. Written notices pertaining to goods that have suffered damage, deterioration, or destruction may be presented to any CBSA office within the prescribed time limits, i.e., three days for perishable goods, four years in all other instances. For the purposes of the Regulations , \"perishable goods\" are goods that are subject to speedy decay and spoilage (e.g., live animals, fresh meat, fish, poultry, fruit and vegetables, flowers, human plasma, etc.). The receiving CBSA office will date-stamp the notice and forward it to the appropriate CBSA office.\n9. Where the damage, deterioration, or destruction is discovered after the goods are released, notwithstanding the provisions of section 6 of the Regulations , the goods may be subject to examination by the CBSA to permit verification of the alleged damage, deterioration, or destruction in order to establish the proper rate, or amount of reduction, and to confirm that the goods in question are those named on the invoice and accounting document. Therefore, should the goods be disposed of by the importer/owner prior to approval of the refund claim by the CBSA , the importer would be responsible for establishing its eligibility for a refund.\n10. For the purpose of determining the amount of refund payable with respect to section 5(a) of the Regulations , refunds for perishable or brittle goods will be equal to 85% of the duties paid on the loss in value of the goods.\n11. In the case of sugar or any saccharine products that have suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA in Ottawa. For information concerning goods damaged prior to release from the CBSA , which are subsequently exported from or destroyed in Canada under CBSA supervision, refer to paragraphs 43 to 54 of this memorandum.\nGoods Deficient in Quantity\n12. Goods deficient in quantity for purposes of section 7 of the Regulations may be described as being:\n- (a) whole packages short, and\n- (b) a shortage in contents of a package or a container whereby the importer/owner has paid the applicable customs duties on a complete shipment and obtained release of the goods from the CBSA .\n13. For purposes of section 8 of the Regulations, all notices of goods being deficient in quantity are to be written or typed in a clear, concise manner and are to refer to the transaction number of the accounting documents on which release of the goods was effected.\n14. Immediately upon receipt the notice will be date-stamped by the CBSA and filed with the relative accounting document, which will indicate that the provisions of section 8 of the Regulations have been met. To ensure that written notices are not being submitted on the presumption that there may be a discrepancy, such notices must include sufficient detail to satisfy the CBSA that the intention to file a refund claim is valid.\n15. Section 12 of the Regulations provides that where a shortage of goods has occurred, the consignment may be handled as goods \"entered to arrive.\"\n16. Since applicable duty and taxes have been paid on the goods \"entered to arrive\", the importer/owner may account for the goods short shipped when they do arrive at the CBSA without the payment of additional duties or taxes. The goods short shipped and accounted for as \"to arrive\" may be released from the CBSA office where the original shipment was accounted for as a \"part lot importation.\"\n17. Should the \"short\" or \"entered to arrive\" goods never arrive or should the importer/owner decide to cancel his original purchase order in relation to the short shipped goods, the importer may file a claim for refund to recover the duties paid on the goods short shipped.\n18. The \"entered to arrive\" notation made on the original accounting document at the time of release satisfies the requirements of section 8 of the Regulations insofar as reporting the shortage to the CBSA within the stipulated four years period.\n19. When determining the merits of the claim for refund, the original accounting document will be examined to ensure that the \"entered to arrive\" notation is still open and has not been used to allow a \"part lot importation.\" If the refund claim is valid, the \"entered to arrive\" notation on the accounting document will be cancelled by a reference to the refund claim number.\n20. Shortages in the contents of packages may be handled either as \"value included\" transactions or as claims for refund. The procedures for obtaining release of goods short shipped as \"value included\" importations are set out in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods .\n21. The notation placed on the CBSA office copies of invoices or accounting documents, in combination with the information given by the exporter in the credit memorandum supporting the claim for refund, should contain sufficient details to clearly indicate the value for duty of the short goods. For example, normal shortage claims will involve goods with individual unit prices and descriptions clearly indicated on the relevant customs invoice and accounting document.\nGoods of Inferior Quality\n22. For purposes of section 14 of the Regulations , all notices of alleged inferiority in quality are to be typed or written in a clear, concise manner and are to refer to the transaction number of the accounting document on which release of the goods was effected.\n23. Immediately upon receipt, the notice will be date-stamped by the CBSA and filed with the relative accounting document that will indicate that the provisions of section 14 of the Regulations have been met. Such notices must include sufficient detail on the nature of the inferior quality so as to satisfy the CBSA that the intention to file a refund claim is valid.\n24. Notices of alleged inferiority in quality must be presented to a CBSA office within the prescribed time limits, i.e., three days for perishable goods, four years in all other instances. The receiving CBSA office will date stamp the notice and forward it, as necessary, to the appropriate CBSA office concerned.\n25. The goods may be subject to examination by the CBSA to confirm the alleged inferiority in quality in order to establish the proper rate, or amount of reduction, and to permit identification of the goods in question as matching those named in the invoice and accounting document in question. Where the goods are disposed of by the importer or owner, prior to approval of the refund claim by the CBSA , the importer or owner will be responsible for establishing their eligibility for the refund.\nGoods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting\n26. An application for a refund of duties paid on North American Free Trade Agreement (NAFTA) eligible goods must be made within one year of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n27. For Canada-Chile Free Trade Agreement (CCFTA) eligible goods imported prior to March 1, 2014 , the refund request must be made within one year of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n28. For CCFTA eligible goods imported on or after March 1, 2014 , and all other free trade agreement eligible goods (other than NAFTA ), the refund request must be made within four years of the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act .\n29. For NAFTA and CCFTA eligible goods, the importer may file a request for a refund on Form B2 quoting paragraph 74(1)(c.1) of the Act . For all other free trade agreement eligible goods, the importer may file a request for a refund on Form B2 quoting paragraph 74(1)(c.11) of the Act . All refund requests must include the relevant Certificate of Origin. For commercial goods valued at less than CAN $2,500 for NAFTA , or less than CAN $1,600 for all other free trade agreements, a Certificate of Origin is not required. Instead, a statement of origin, completed by the exporter certifying the origin of the goods, must be provided to support the request for a refund. Information concerning proof of origin requirements is available in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\nClerical, Typographical, or Similar Error\n30. Paragraph 74(1)(d) of the Act provides for the request for refunds where excess duties were paid based on a clerical, typographical, or similar error. Previously, these types of errors were handled under the general provision for duties overpaid or paid in error.\n31. The refund application must identify what error occurred (e.g., an extension error on a customs invoice, a transposition error, a mathematical error, or other error) that caused the duties to be paid or overpaid. If the error is not obvious, documentation may be required to substantiate that the error is of a clerical or typographical nature.\n32. Paragraph 74(1)(d) is the means to refund duties where a duplicate payment situation arises. In that case, the accounting document on which the goods were actually received will stand as the accounting document upon which the goods are properly accounted for. The refund claim is to be filed against the second accounting document. A copy of the accounting document that properly accounts for the goods should accompany the refund claim as supporting documentation.\n33. Where a duplicate payment involves a shipment with an identical invoice and cargo control number but where the tariff classification of the goods was different, the claim will be reviewed to establish the correct tariff classification in order to determine if the duplicate payment constitutes a valid request for re-determination under the Act.\n34. Reasons for which applications for refund may be submitted on Form B2 for duties overpaid or paid in error include:\n- (a) clerical error on a CBSA accounting document;\n- (b) an apparent clerical error on an invoice, for example, the quantity and unit price on the invoice were incorrectly extended;\n- (c) error in the rate of exchange;\n- (d) duplicate payment on two CBSA accounting documents;\n- (e) prohibited goods.\nDuties Paid or Overpaid due to an Error in Determination\n35. Paragraph 74(1)(e) provides for a refund of duties paid or overpaid as a result of an error in the determination of origin, tariff classification, or value for duty. Please note that the determination of origin under 74(1)(e) does not include a determination of origin made under a free trade agreement. For refund of duties under a free trade agreement, please refer to the section above entitled Goods Eligible for Preferential Tariff Treatment under a Free Trade Agreement Where No Claim for Preferential Tariff Treatment Was Made at the Time of Accounting.\n36. This paragraph only applies in respect of goods that have not been subject to a re-determination under sections 59 to 61.\nGoods Sold or Otherwise Disposed of or Used, Before any Other use is Made of the Goods in Canada\n37. Paragraph 74(1)(f) of the Act is a “further refund” provision that authorizes the CBSA to grant a refund of the customs duties paid on imported goods where the goods are accounted for under a tariff item and subsequently diverted to a use or user specified in another tariff item, subject to the following conditions:\n- (a) no use was made of the imported goods in Canada, except that they may be incorporated into other goods;\n- (b) the goods must be excluded from consideration under the refund provisions of paragraph 74(1)(e) because there is no error in the original declaration of tariff classification; and\n- (c) the goods must have been sold or otherwise disposed of to a person, or used in accordance with a condition or regulations imposed under a tariff item in the List of Tariff Provisions set out in the schedule to the Customs Tariff .\n38. Requests for refund under paragraph 74(1)(f) of the Act must be supported by\n- (a) documentary evidence in the form of proof of actual use required by the actual user of the goods; and\n- (b) a copy of the sales invoice, contract agreement, or other document to verify the sale or disposition of the goods after the time of accounting under subsections 32(1), (3), or (5) of the Act .\n39. To qualify, the goods must not be used for any purpose other than other than to be incorporated into other goods and must have been sold or otherwise disposed of to a qualified person ( end-user ), or been diverted to a qualifying end-use or end-user .\nDuties Overpaid or Paid in Error for Other Reasons\n40. Paragraph 74(1)(g)of the Act is the authority to grant a refund where the duties have been reduced or removed by a retroactive order made under section 82 or 138 of the Customs Tariff . It is also the authority to refund the duty when the goods are prohibited for use or sale by a provincial law.\n41. Therefore, when duties are refundable because of an order under section 82 or 138, a Form B2 should be filed to recover any duty paid or overpaid, as stipulated in the order. It will be up to the person claiming the refund to substantiate that the goods claimed are eligible for the retroactive order.\n42. Where a claim is filed for goods that are prohibited for use or sale by a provincial law, the goods must either be exported or destroyed under CBSA supervision. Where the goods are exported, satisfactory proof of exportation must be supplied with the claim. Examples of satisfactory proof of exportation would include a signed bill of lading from the transportation company and a foreign customs entry document. Where goods are destroyed under CBSA supervision, a certified copy of Form E15, Certificate of Destruction/Exportation , should accompany the claim.\nGoods That are Defective, are of Inferior Quality, or are not the Goods Ordered, and That Have Been Disposed of or Exported\n43. Subsection 76(1) authorizes the granting of a refund where the imported goods are found, by their importer or owner to be defective, of an inferior quality to that in respect of which duties were paid, or are not the goods ordered, and that are either exported or disposed of.\n44. For purposes of this part, “defective goods” may be defined as goods that, through an error on the part of the manufacturer, exporter, or vendor do not meet their design specifications. Some examples are listed below:\n- (a) an imported article that fails to function properly;\n- (b) a computer is imported under contract on the understanding it will process 100,000 transactions per second. However, because of a defective circuit board it will only process 50,000 transactions per second. The entire computer or the circuit board may be replaced;\n- (c) an imported motor vehicle that is not modified to meet Canadian safety standards as required by the Registrar of Imported Vehicles and cannot be licensed for use in Canada.\n45. Refund of duties will be authorized in either case providing the requirements of section 37 of the Regulations are met. It should be noted that it is not always possible for the defect to be established at the time of release of the goods. The defective nature of the goods often comes to light only when the goods are put into actual use by the importer/owner or, alternatively, through a recall program authorized by the foreign supplier to deal with design or manufacturing defects.\n46. Inferior quality goods are goods that are other than quality goods of acceptable or expected quality. The goods are normally of a lesser quality or strength to that which the importer/owner ordered.\n47. Goods that are “not according to order” are those goods that are not of the class or description ordered (e.g., the specifications, size, colour, or quantity of the imported goods differ from those ordered).\n48. Claims for refund must be accompanied by a written statement from the foreign supplier, exporter, or vendor that clearly indicates the defect, why the goods are of inferior quality or are not the goods ordered. In addition, the claim must be accompanied by a document (credit memo, invoice, or other statement) from the foreign supplier that clearly indicates the amount of refund or credit given.\n49. Where the goods subject to a refund under this part have been exported, sufficient proof of exportation must be filed with the application.\n50. Where it is the wish of the importer/owner that the goods be destroyed in Canada, destruction shall take place at the importer’s/owner’s expense under CBSA supervision.\n51. It will be the responsibility of the claimant to describe the goods on the Form E15, Certificate of Destruction/Exportation , in such a manner that they can be related to a specific CBSA accounting document and the relative refund claim together with supporting documentation.\n52. Where the foreign supplier does not give full credit to the importer/owner for the purchase price of the defective goods, the amount of refund of customs duties allowed will be based on the percentage of credit actually given.\n53. Where a full credit is given by the supplier of the defective goods but a “re-stocking,” “re-shelving,” or “shipping” charge is deducted from the credit, a refund of the applicable customs duties will be calculated on the total amount of the credit.\n54. The amount of credit granted by the foreign supplier will naturally relate only to the selling price of the goods and not to the value for duty. Whether the value for duty is higher or lower than the selling price of the goods, the percentage amount of refunds (as determined from the percentage relation of the credit to the selling price) will be calculated against the customs duties paid on the value for duty of the defective goods.\nReduction of Amount of Refund\n55. This part stipulates when a deduction to a refund claim is necessary, and how to calculate the amount of that reduction. Such a deduction would be required when, as a result of the imported goods being destroyed (under CBSA supervision) or disposed of, the resultant scrap or waste would be merchantable and would be subject to duty if it were imported. In these situations, the amount of duty that would be applicable would be based on the value of the scrap sold in an arm’s-length transaction and this amount would be deducted from the amount of the refund.\n56. Where a deduction is required, the person filing for the refund should supply the CBSA with sufficient information and documentation to verify the amount of the deduction. This should include a description of the type and amount of scrap or waste derived from the disposal or destruction of the imported goods, and any sales value associated with it.\nInterest\n57. Under subsection 80(1) of the Act , interest on duties refunded (other than SIMA assessments) will be granted at the prescribed rate beginning on the 91st day after the day the refund application is received and ending on the day the refund is granted.\n58. Under section 80.1 of the Act , any person granted a refund of duties on imported goods under subsection 74(1)(g)will be granted interest at the prescribed rate beginning the day after the duties were paid.\n59. Interest is only payable with respect to applications made pursuant to section 74 or 79 of the Act . Refund of customs duties paid involving issues other than those outlined in this memorandum are not subject to the interest provisions contained in section 80 of the Act.\nPenalties\n60. Refunds may not be claimed in respect of customs penalties imposed on imported goods.\nRepayment of Refunds\n61. Subsection 80.2(1) of the Act , requires that a person who receives a refund or abatement to which it is not entitled, the person must repay the amount and any interest they were granted on that amount.\n62. Subsection 80.2(2) of the Act , also requires the person who was granted a refund under paragraph 74(1)(f) where the goods fail to comply with a condition imposed under a tariff item, to repay the amount of the refund and any interest that was granted.\nAdditional Information\n63. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n64. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2018-09-10", + "current_to": "2018-09-10", + "citation": "Memorandum D6-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html" + }, + { + "id": "dmemo-D6-2-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-3", + "marginal_note": "References", + "part": "Refund of Duties", + "division": "", + "heading": "", + "text": "Issuing office: Trade Policy Division Headquarters file: Legislative references: Customs Act Refund of Duties Regulations Customs Tariff . Other references: D11-4-2 , D11-11-3 , D17-1-5 , D17-2-1 Forms B2 , E15 , K11 , Superseded memorandum D: D6-2-3 dated January 6, 2016", + "history": "", + "last_amended": "2018-09-10", + "current_to": "2018-09-10", + "citation": "Memorandum D6-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-3-eng.html" + }, + { + "id": "dmemo-D6-2-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-4", + "marginal_note": "Legislation", + "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit", + "division": "", + "heading": "", + "text": "Customs Act – Sections 49 to 53 and 79", + "history": "", + "last_amended": "2015-11-30", + "current_to": "2015-11-30", + "citation": "Memorandum D6-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html" + }, + { + "id": "dmemo-D6-2-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-4", + "marginal_note": "Guidelines and General Information", + "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit", + "division": "", + "heading": "", + "text": "1. Imported equipment that is found to include a defective part or article that is removed and returned to the foreign supplier for credit is entitled to a partial refund of the duty assessed on the equipment at the time it was imported.\n2. The basis for calculating the amount of duties to be refunded is the value of the defective part or article at the trade level in which it was incorporated into the finished good. The value is to be established in accordance with the valuation methodologies identified in sections 49 to 53 of the Customs Act . Additional information on the applicable method of determining the value for duty can be found in Memorandum D13-3-1, Methods of Determining Value for Duty .\n3. Where the value of the equipment or article that is removed from the good cannot be easily determined, at the trade level in which it was incorporated into the finished good, in accordance with section 79 of the Customs Act , the CBSA will accept a value based on 50% of the current value of a replacement part or article.\n4. The value for duty of an imported replacement part or article is the basis for any applicable duty assessment on that part or article, calculated in accordance with the applicable tariff provision in Canada's Customs Tariff .\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-11-30", + "current_to": "2015-11-30", + "citation": "Memorandum D6-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html" + }, + { + "id": "dmemo-D6-2-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-4", + "marginal_note": "References", + "part": "Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6561-0 Legislative references: Customs Act Other references: D13-3-1 Superseded memorandum D: D6-2-4 dated January 15, 1999", + "history": "", + "last_amended": "2015-11-30", + "current_to": "2015-11-30", + "citation": "Memorandum D6-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-4-eng.html" + }, + { + "id": "dmemo-D6-2-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-5", + "marginal_note": "Legislation", + "part": "Abatement of Customs Duties", + "division": "", + "heading": "", + "text": "Sections 73 to 81 of the Customs Act\nRegulations Respecting the Abatement of Duties on Imported Goods that Have Suffered Damage, Deterioration or Destruction or a Loss in Volume or Weight.\nShort Title\n1. These regulations may be cited as the Abatement of Duties Payable Regulations .\nInterpretation\n2. In these Regulations,\n\"Act\" means the Customs Act ; (Loi) .\n“qualified appraiser” means a person who, in relation to any goods, is qualified by virtue of his business, occupation or profession to appraise those goods and to appraise the loss in value thereto where the goods have suffered damage, deterioration or destruction. ( appréciateur qualifié )\nDetermination of Amount of Abatement\n3. (1) The amount of an abatement of duties that may be granted on imported goods that have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release shall be\n- (a) in the case of perishable goods or brittle goods such as crockery, china, glass and glassware, an amount equal to that proportion of the duties otherwise payable on the goods that 85 per cent of the loss in value of the goods is of the value for duty of the goods;\n- (b) in the case of sugar or any other saccharine product on which duty is determined according to the polarimetric test and that has suffered damage or deterioration from salt water, an amount equal to the difference between (i) the duties otherwise payable on the goods, and (ii) the duties that would be payable on the goods if, after the percentage of polarization of the goods is determined, there is deducted from that percentage an amount equal to five times the percentage of salt present in that portion of the water found in the damaged goods that is in excess of the water found in samples of undamaged goods, as certified by an officer authorized to test such samples; and\n- (c) in the case of any other goods, an amount equal to that proportion of the duties otherwise payable on the goods that the loss in value of the goods is of the value for duty of the goods.\n- (2) The determination of the loss in value of goods shall be made by a qualified appraiser.\n4. (1) Subject to subsection (2), the amount of an abatement of duties that may be granted on imported bulk wines and spirits that have suffered a loss in volume or weight arising from natural causes while in a bonded warehouse shall be an amount equal to that proportion of the duties otherwise payable on the goods that the loss in volume or weight is of the volume or weight of the goods when originally warehoused.\n(2) No abatement of duties shall be granted under subsection (1) in respect of any loss in volume or weight in excess of one sixth of one per cent of the original volume or weight multiplied by the number of months that have elapsed since the date of original warehousing or eight per cent of the original volume or weight, whichever is the lesser.\nAbatement Not to be Granted\n5. No abatement of duties shall be granted in respect of\n- (a) goods for which there is a manufacturer’s or producer’s recommended shelf life period or allowable storage-before-use period if the goods have suffered damage or deterioration by reason of the expiration of that period;\n- (b) iron or steel or any manufacture thereof that has suffered damage or deterioration by reason of rust; or\n- (c) packages of liquids that have suffered damage or deterioration, where the damage or deterioration is confined to the package and does not extend to the liquid contents thereof.", + "history": "", + "last_amended": "2014-05-09", + "current_to": "2014-05-09", + "citation": "Memorandum D6-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html" + }, + { + "id": "dmemo-D6-2-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-5", + "marginal_note": "Guidelines and General Information", + "part": "Abatement of Customs Duties", + "division": "", + "heading": "", + "text": "1. For purposes of section 3 of the Regulations respecting the abatement of duties on imported goods that have suffered damage, deterioration or destruction or a loss in volume or weight (Regulations), importers/owners who are of the opinion that goods have suffered damage, deterioration or destruction from the time of shipment to Canada to the time of release from the Canadian Border Services Agency (CBSA) must:\n- (a) in the case of perishable goods or brittle goods, provide to the CBSA a written statement from a qualified appraiser, which clearly outlines the extent of the damage, deterioration or destruction. The statement must fully outline the amount or percentage of loss in relation to the value of the goods imported.\n- (b) in the case of sugar or any saccharine product, which has suffered damage or deterioration from salt water, a test will be conducted by an officer of the Science and Engineering Directorate of the CBSA to provide the certification referred to in paragraph 3(1) (b) (ii) of the Regulations.\nAdditional Information\n2. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n3. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2014-05-09", + "current_to": "2014-05-09", + "citation": "Memorandum D6-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html" + }, + { + "id": "dmemo-D6-2-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-5", + "marginal_note": "References", + "part": "Abatement of Customs Duties", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6561-0 Legislative references: Customs Act Abatement of Duties Payable Regulations Other references: Superseded memorandum D: D6-2-5 dated June 1, 1986", + "history": "", + "last_amended": "2014-05-09", + "current_to": "2014-05-09", + "citation": "Memorandum D6-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-5-eng.html" + }, + { + "id": "dmemo-D6-2-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-6", + "marginal_note": "Legislation", + "part": "Refund of Duties and Taxes on Non-commercial Importations", + "division": "", + "heading": "", + "text": "Customs Act , paragraph 59(1) (a) , subsections 60(1), 60.1(1) and Sections 74 and 76\nRefund of Duties Regulations", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D6-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html" + }, + { + "id": "dmemo-D6-2-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-6", + "marginal_note": "Guidelines and General Information", + "part": "Refund of Duties and Taxes on Non-commercial Importations", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purpose of this memorandum, the following definitions apply:\nCasual Goods are defined as goods imported into Canada other than commercial goods; as per Memorandum D17-1-3, Casual Importations and the Accounting for Imported Goods and Payment of Duties Regulations . Casual Goods Accounting Document (Form BSF715, formerly Form B15) is used to account for goods acquired by travellers entering Canada from abroad. Casual Refund Centre (CRC) is the Canada Border Services Agency (CBSA) office responsible for the receipt, review and processing of the Form B2G casual refund requests. CBSA Informal Adjustment Request (Form B2G ) is used to request an adjustment or refund of duties and taxes paid for non-commercial goods imported by mail, courier, or carried by the traveller. CBSA Postal Import Form (Form E14) is used to assess duties and taxes and keep track of importations arriving through the mail. Foreign Sales Company is a company located outside of Canada that markets its goods directly to the Canadian public through such media as catalogues, television, radio, magazine/newspaper advertisements, or online Internet shopping services (e-tailing), and that ships the goods to Canada either by mail or courier. Non-commercial goods are defined as goods imported for individual use, and not intended for resale, commercial, industrial, occupational, institutional, or other like use. May also be referred to as casual goods. Refund of duties and taxes on non-commercial importations means, the CRC will authorize refunds of duties, GST/HST, provincial taxes, and/or SIMA levies where goods imported have been subsequently exported, or where determination, re-determination, re-classification, or re-appraisal of goods are being requested, or where duties and taxes have been overpaid or paid in error.\nCasual Refund Program\n2. Under prescribed conditions, the Customs Act allows for a person who paid duties on imported goods to apply for, and for the Minister to issue a refund of all, or part of the duties and taxes collected on non-commercial (casual) importations.\n3. Effective April 1, 2015, all casual refund requests in the amount of $2.00 or less in duties and/or taxes will no longer be refunded as per the updated Government of Canada policy.\n4. The Casual Refund Program manages the refund and adjustment processes for duties and taxes levied on non- commercial importations brought into Canada by mail, by courier or hand carried. The Program also allows for the reimbursement of duties and taxes paid, upon presentation of evidence that the imported casual goods have been returned to the sender.\n5. It is the responsibility of border services officers to ensure that duties and taxes are collected on non- commercial goods imported into Canada at the time of importation, and after personal exemptions are applied to the eligible traveller. Refer to Memorandum D17-1-3, Casual Importations and Memorandum D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams and series D2 for import and accounting requirements.\n6. Only under the prescribed conditions, which are contained within the Customs Act , will refunds be authorized. The CRCs are the designated authority for all casual refund requests under the Customs Act .\n7. The CRCs, which are located throughout Canada, have the delegated authority to refund, where applicable, duties, GST/HST, and provincial taxes, which were collected upon importation by either mail, courier, or carried by the traveller. CRCs are listed on the back of the Form B2G, CBSA Informal Adjustment Request .\n8. The following procedures are to assist non-commercial importers with their request to apply for a refund.\nRequesting a Refund\n9. An importer may request a refund of duties and taxes paid on non-commercial importations using Form B2G .\nCompletion of CBSA Informal Adjustment Request (Form B2G)\n10. Form B2G must be completed according to the instructions indicated on the reverse side of the form. The importer's signature must appear on either Form B2G or the accompanying correspondence requesting a refund of duties and taxes paid.\n11. If a person other than the importer submits the request for refund, a letter signed by the importer authorizing the person to act as an agent, or a General Agency Agreement, must be included with the claim. The B2G is to be made out to the importer c/o customs broker with the importer's address. Only the person who paid the duties is entitled to a refund under the refund provisions of the Customs Act , Section 74 and 76. Additional details for authorized agents can be found in Memorandum D1-6-1, Authority to Act as an Agent .\nSupporting Documentation\n12. The original accounting document showing the amount of duties and taxes paid at the time of importation must be attached to Form B2G . The accounting document required is dependent upon the method of importation: for travellers' importations attach Form BSF715 (formerly form B15); postal importations attach Form E14; and courier importations attach the courier receipt that includes the B3 transaction number.\n13. Documents supporting the request for a refund or adjustment must be attached to Form B2G . The following are examples of acceptable documentation:\n- (a) where after duties and taxes were paid and the goods were returned to the foreign sales company - a credit note from the foreign sales company showing that the importer's account was credited for the return of the goods, and proof that the goods were exported, such as, a bill of lading, a receipt, or other documentation that describes the goods and gives the date of export;\n- (b) where the value of the goods is incorrect; proof of the correct value, such as an invoice from the exporter or foreign sales company;\n- (c) where the goods were classified incorrectly or the wrong tariff treatment was applied - proof of the origin of goods such as invoices or purchase orders that provide a complete description and origin of the goods;\n- (d) where the goods were damaged before release from the CBSA - proof from the exporter or shipper that the goods were damaged during shipping; or,\n- (e) when the quantity or quality of goods delivered was less than claimed - proof from the exporter or foreign sales company such as a credit note or equivalent showing the quantity shipped or describing the goods that were actually sent.\n14. For more details concerning the conditions for refunds and documentation requirements, please refer to Appendix A.\nTime limitations\n15. Requests for refunds must be made within one (1) year of the date of original importation for traveller and postal redeterminations of tariff classification, value and/or origin.\n16. Requests for refunds under sections 74 or 76 of the Customs Act must be submitted within four (4) years of the original date of importation except when claiming the benefits of preferential tariff treatment under the North American Free Trade Agreement (NAFTA). The free trade agreement and paragraph 74(1) (c .1 ) of the Customs Act stipulate a one (1) year time frame.\n17. To avoid delays with the review and processing, requests for refund or adjustment should be presented to the CRC corresponding to the importer's address, as indicated in the instructions provided on Form B2G . The CBSA is not responsible for delays occurring from misdirected requests which impact the time eligibility specified under the Customs Act . If an application is received in another office, the receiving office will forward the application to the appropriate CRC.\nAuthorized Refunds\n18. The CRCs are authorized to refund, where applicable, all or part of the duties, taxes, GST/HST, SIMA levies as well as provincial sales tax and tobacco tax that were paid at the time of importation. For information on the application of HST please refer to memoranda D2-3-6, Non-commercial Provincial Tax Collection Programs and D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams .\n19. Provincial alcohol mark-ups/levies collected at time of importation will only be refunded when an error in calculation occurred, which results in an overpayment of taxes or when duty-paid unconsumed alcohol is exported.\n20. Diplomatic missions, consular posts, and international organizations personnel are entitled to duty-free privileges. For further information, please refer to Memorandum D21-1-1, Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00) . They must have their title and the name of the embassy, consular post or international organization clearly indicated on the parcel by the sender or exporter so that CBSA officials may recognize their duty-free status.\n21. Refunds may not be claimed in respect of penalties imposed on imported goods. Information on how to appeal a penalty can be found on the CBSA website .\n22. The CRCs do not issue refunds of other government department (OGD) fees or penalties. Travellers and importers must contact the OGD to request refunds or adjustments of OGD fees and penalties.\n23. The handling costs assessed on postal shipments are only refundable when the goods should have been duty-free and tax-exempt at time of importation. Canada Post charges for priority mail service, for example, Express Mail Service (EMS) items from the U.S., are non-refundable.\n24. Blanket refund requests for casual goods are not accepted, with the exception of CREDITS participants on a case by case basis. Please refer to Memorandum D6-2-3, Refund of Duties , for information regarding refunds of duties paid on commercial goods.\n25. All refunds will be made payable to the importer to whom the goods were originally consigned.\n26. The CBSA will strive to process casual refunds within 30-business days of receipt of the B2G package and all requisite supporting documentation.\nInterest\n27. For refunds granted under subparagraph 59(1) (a) (ii) of the Customs Act (re-determination of tariff classification, origin, or value of traveller or postal goods), interest will be computed at the prescribed rate for the period beginning on the first day after the duty was paid and ending on the day the refund is given.\n28. For refunds granted under any other section of the Customs Act , interest at the prescribed rate will be granted for the period beginning on the 91st day after the day the application for refund is received and ending on the day the refund is granted.\n29. Interest will not be paid on any refunded amount of provincial sales taxes, tobacco taxes, and alcohol mark-ups/levies.\nVoluntary Entries\n30. Where importers find that insufficient duties and taxes were assessed on their non-commercial postal, courier, or traveller declarations, an adjustment to the original assessment may be submitted on Form B2G .\n31. Form B2G may be used to show the proper duties and taxes that should have been collected and must be accompanied by the original CBSA accounting documentation, for example, Form E14, Form BSF715 (formerly Form B15), or courier receipt. The claim should be submitted to the corresponding CRC as indicated on Form B2G.\nAppeal Process\n32. If an importer's refund or adjustment request is denied by the CRC for re-determination of tariff classification, origin, or value under subparagraph 59(1) (a) (ii) of the Customs Act , the importer may appeal this decision. This can be done by letter addressed to the CBSA Regional Recourse Division, Trade Program Appeals Unit as stated on the CRC decision notice. The appeal request must be presented within 90 days of the Section 59 decision notice's decision date and include a copy of the decision along with information and documents supporting the request. Please refer to Appendix B of this memorandum and Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods , for further information regarding appeal requests.\n33. Where the importer's refund or adjustment request is rejected by the CRC for reasons other than the tariff classification, origin and value for duty, the importer may submit a new application along with appropriate supporting documentation to the originating CRC for review and re- processing under the original provisions of the Customs Act . For the conditions to appeal decisions made by the CRC, please refer to Appendix B.\nCasual Refund Electronic Data Interchange Transaction System (CREDITS)\n34. The Casual Refund Electronic Data Interchange Transaction System (CREDITS) is an electronic process allowing customs brokers to represent a foreign sales company and electronically submit refund claims on behalf of the importer. CREDITS is used for high volume refund applications for which customs brokers have originally accounted for the payment of duties and taxes on a Form B3-3, Canada Customs Coding Form , and which the goods were subsequently destroyed, or returned to the foreign sales company. CREDITS allow authorized customs brokers to electronically transmit certain key information to the CBSA. A CRC will issue a refund for the importer in care of the customs broker. The refund will be deposited directly into the customs broker's bank account and the importer will receive their refund of duties and taxes directly from the foreign sales company.\n35. To participate in CREDITS the licensed customs broker must complete an Agreement to Electronically Process Casual Refund Claim application, Form E613 , and submit it for authorization by the CBSA. The licensed customs broker must have full power of attorney from the importer allowing them to act as the importer's agent, to account for the duty and taxes to the CBSA, to export the goods, to file the B2G refund claim for the returned goods, and to receive the refund.\n36. The Power of Attorney must be available on the foreign sales company website in the ordering/shipping instructions and must clearly explain to the importer that they are authorizing the customs broker to act on their behalf in all aspects of the import, accounting, export and refund process.\n37. A foreign sales company can be represented by more than one CREDITS approved customs broker. The foreign sales company must have a separate Power of Attorney for each approved customs broker. The functions in the Power of Attorney cannot be interchangeable from one customs broker to another.\n38. CREDITS requirements for the approved customs broker are detailed in the CREDITS Participant's Requirement Document (PRD). A copy of the CREDITS PRD, is available upon request by e-mailing Assessment-Cotisation@cbsa-asfc.gc.ca .\n39. CREDITS allow the transmission of minimal data on the basis that original import and export records are maintained by the broker. The CBSA will conduct verification checks on the broker by asking for the original import and export documentation to be presented within an acceptable period of time following the request. An audit may be performed by the CBSA on the applicant's books.\n40. Brokers wishing to participate in the CREDITS program must complete and submit a Form E613, Agreement to Electronically Process Casual Refund Claims . Form E613 should be mailed to:\nCanada Border Services Agency Trade and Anti-dumping Programs Directorate Assessment and Licensing Unit 150 Isabella Street, 8 th floor Ottawa ON K1A 0L8\n41. Upon receipt, the CBSA will review the application for completeness and conduct a workload analysis. Once the application is approved, the CBSA will make arrangements with the applicant for system testing. After the testing is complete the CBSA will issue a letter of approval authorizing the applicant to begin filing the CREDITS casual refund claims. Claims for goods destroyed or returned may then be filed electronically from the date that CBSA authorization was given.\n42. By participating in CREDITS the customs broker agrees to the terms outlined in the Participants Requirement Document and listed in section 2 of the Agreement to Electronically Process Casual Refund Claims form. The CBSA reserves the right to terminate this agreement if the conditions of the agreement are not met.\nAdditional Information\n43. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D6-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html" + }, + { + "id": "dmemo-D6-2-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-6", + "marginal_note": "Appendix A", + "part": "Refund of Duties and Taxes on Non-commercial Importations", + "division": "", + "heading": "", + "text": "Casual Refund Center Refund Guidelines\nType of Refund Legislation Conditions Requirements Damaged, Deteriorated Goods Customs Act 74(1) (a) goods remain in Canada; value is reduced by appraisal or credit; adjustment request must be presented within 4 years. a damage report or customs report on damaged goods; a credit note or copy from the foreign sales company of any document relating to a refund or credit given by the foreign sales company (i.e., Visa, MC); proof of loss in value of the goods as a result of the damage, deterioration, or destruction of the goods; as a result of damage, a written statement by a carrier or an operator of a warehouse to certify that the goods suffered damage, deterioration, or destruction prior to release by the CBSA. Shortage of Goods (Duty Paid on Full Quantity) Customs Act 74(1) (b) goods do not arrive in Canada; quantity released is less than quantity on which duties and taxes were paid; adjustment request must be presented within 4 years. a credit note from the foreign sales company for goods which were not subsequently shipped; a written statement from the carrier or operator of a warehouse verifying the deficiency in quantity of the goods; any supporting documents containing sufficient details to clearly determine the value for duty of the short goods. Inferior Quality Customs Act 74(1) (c) goods remain in Canada; goods are inferior in quality than those ordered; adjustment request must be presented within 4 years. a written statement from the foreign sales company which clearly indicates the amount of refund or credit given due to the inferiority of the product. North American Free Trade Agreement (NAFTA) Customs Act 74(1) (c .1 ) 74(3) (b) (ii) 74(1.1) 74(4) (a) 59(1) (a) (ii) no duties apply as the goods are from a NAFTA country (U.S. or Mexico) and a re-determination of tariff treatment is requested; no claim for preferential treatment has been previously made; adjustment request must be presented within 1 year. invoice or statement from the foreign sales company indicating goods are of U.S. or Mexican origin; Certificate of Origin, or other acceptable information indicating the goods are not manufactured outside the U.S., Mexico or Canada. Canada-Israel Free Trade Agreement (CIFTA), Canada-Chile Free Trade Agreement (CCFTA), Canada-Costa Rica Free Trade Agreement (CCRFTA), Canada-European Free Trade Association Free Trade Agreement (CEFTA), Canada-Peru Free Trade Agreement (CPFTA), Canada-Colombia Free Trade Agreement (CCOFTA), Canada-Jordan Free Trade Agreement (CJFTA) Customs Act For CIFTA, CCRFTA, CEFTA, CPFTA, CCOFTA and CJFTA: 74(1) (c .11 ) 74(3) (b) (i) 74(1.1) 74(4) (a) 59(1) (a) (ii) For CCFTA: 74.(1) (c. 1 ) 74.(3) (b) (ii) and Part 4 of the Refund of Duties Regulations no duties apply as the goods qualify for tariff treatment under the CIFTA, the CCFTA, the CCRFTA, the CEFTA, the CPFTA, the CCOFTA or the CJFTA; adjustment request must be presented within 4 years. an invoice or a statement by the foreign sales company indicating that the goods originate: in Israel (for CIFTA), in Chile (for CCFTA), in Costa Rica (for CCRFTA), in Iceland, Norway, Switzerland or Liechtenstein (for CEFTA), in Peru (for CPFTA), in Colombia (for CCOFTA), or in Jordan (for CJFTA); Certificate of Origin, or other acceptable information indicating the goods are not manufactured outside: Israel or Canada (for CIFTA), Chile or Canada (for CCFTA), Costa Rica or Canada (for CCRFTA), Iceland, Norway, Switzerland, Liechtenstein or Canada (for CEFTA), Peru or Canada (for CPFTA), Colombia or Canada (for CCOFTA), and Jordan or Canada (for CJFTA). Clerical Error Customs Act 74(1) (d) calculation errors; clerical errors on accounting documents/invoices; exchange rate in error; adjustment request must be presented within 4 years. copies of accounting documents, invoices, or letter explaining reason for errors. Duties Overpaid or Paid in Error due to Determination Customs Act 74(1) (e) 74(1.1) 74(4) (b) 59(1) (a) (ii) duties paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in ( c.1 ) or ( c.11 )), tariff classification or value for duty; applies to self-declared entries (courier/B3 entries); adjustment request must be presented within 4 years. invoice/documents indicating information such as a proper description of the goods, quantity, country of origin, date of sale, and/or descriptive or illustrative literature; written evidence of value or detailed goods description such as commercial invoices, credit notes, agreement of sale, purchase order confirmation or other supporting documentation. Overpayment of Duties/Duties Paid in Error Customs Act 74(1)(g) 74(1.1) 74(4)(b) 59(1)(a)(ii) duties and taxes paid in error; duty rate changes but no change in tariff classification, value, or origin; duplicate payment; adjustment request must be presented within 4 years. copies of accounting documents, invoices, or letter explaining reason for overpayment; documentation indicating the incorrect duty rate was used for calculation of duty; proof of duplicate payment by producing copies of customs accounting documents showing duties and taxes were paid twice. Goods Returned to Sender/ Exported/ Destroyed Customs Act 76(1) goods must be exported from Canada; goods are not according to order; goods returned to sender for other reasons; Adjustment request must be presented within 4 years. a credit note or any supporting documents to indicate that credit from the foreign sales company has been given to the importer; and, a written statement by the exporter of the goods confirming that the goods have been returned; a completed Form E15 , Certificate of Destruction/Exportation . Tariff Classification, Value for Duty, and Origin Customs Act 59(1) (a) (ii) changes to tariff classification, value, or origin such as tourist exemptions, goods to follow (9804.20), settlers' effects/returning residents, wrong tariff classification assessed; Adjustment request must be presented within 1 year for postal and traveller claims as stipulated in the 1998 Ministerial Agreement. invoice/documents indicating information such as a proper description of the goods, quantity, country of origin, date of sale; and/or descriptive or illustrative literature; an original Form E24, Personal Exemption CBSA Declaration , used to document goods to follow; an original Form Y38, Identification of Articles for Temporary Exportation , used to identify Canadian goods being taken out of the country by a traveller and which will be returned; written evidence of value such as commercial invoices, credit notes, agreement of sale, purchase order confirmation.", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D6-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html" + }, + { + "id": "dmemo-D6-2-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-6", + "marginal_note": "Appendix B", + "part": "Refund of Duties and Taxes on Non-commercial Importations", + "division": "", + "heading": "", + "text": "Conditions to Appeal Sections 59 Decision Rendered by the Casual Refund Centres\nType of Refund Legislation Conditions Requirements Appeals on Tariff Classification, Value for Duty, and Origin Customs Act 60 must be presented within 90 days of the Section 59 decision rendered by the CRC; appeals are to be presented to the Regional Recourse Division, Trade Program Appeals Unit as stated in the CRC decision notice. Previously submitted documents including the B2G , copy of the CRC decision as well as any further documents, and information that substantiate the request.", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D6-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html" + }, + { + "id": "dmemo-D6-2-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D6-2-6", + "marginal_note": "References", + "part": "Refund of Duties and Taxes on Non-commercial Importations", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7965-4 Legislative references: Customs Act Refund of Duties Regulations Accounting for Imported Goods and Payment of Duties Regulations Other references: D1-6-1, D2-3-6, D6-2-3, D11-6-7, D17-1-3 , D17-1-22 , D21-1-1 , series D2 Forms B2G , B3-3, BSF715, E14, E15 , E24, E613 , Y38 Superseded memorandum D: D6-2-6 dated February 6, 2013", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D6-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.html" + }, + { + "id": "dmemo-D7-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-2-3", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Obsolete or Surplus Goods", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 16, 2015\nThis document is also available in PDF (65 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures\nThis memorandum outlines and explains the legislative requirements in order to obtain a drawback (i.e., refund) of the duties and excise taxes paid on goods that are deemed obsolete or surplus goods and have been destroyed in Canada.", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D7-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html" + }, + { + "id": "dmemo-D7-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Obsolete or Surplus Goods", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of the Obsolete or Surplus Goods Program, the following definitions apply:\nDamaged refers to goods that have been subject to a loss or deterioration that has changed the original state of the goods making them less effective, usable, or valuable. Examples of damage to goods includes scratches, dents, blemishes, breakage, rips, tears, mutilations, defects, imperfections, and other impairments that have diminished the strength, quality, value or utility of the goods. For example, clothing store customer-returned apparel that has suffered fading, broken zippers, defects, rips or shrinkage would be considered damaged goods and therefore not eligible for a drawback. Destroyed refers to goods that are completely destroyed so that they are fully ruined or rendered useless and therefore cannot be considered to be an article of commerce. This applies equally to any remains of the imported good following destruction. Examples of destruction include incineration or entering environmentally-friendly obsolete or surplus goods into the landfill of a dump. Alteration processes that change the characteristics of the goods such as further processing, manufacturing, recycling, conversion and transformation do not qualify as destruction, as the resulting goods constitute articles of commerce. For example, melting jewelry to produce bullion or ingots does not constitute destruction, as it is simply a transformation of the precious metal. Obsolete refers to goods that are no longer useful or are antiquated. Examples include unfashionable, outdated, archaic or superseded goods. Typically, obsolescence is preceded by a gradual decline in popularity. Examples of obsolete goods include eight track cassettes, typewriters, black and white televisions, and expired medication. Surplus refers to goods that are more than, or in excess of, what is needed or required. Typically, surplus goods include excess purchases that have not been sold. Examples of surplus goods include seasonal items remaining in inventory after the season has ended or a souvenir remaining in inventory after an event has concluded. Used refers to imported goods that have been entered into commerce. In order to qualify under the Obsolete or Surplus Goods Program, the imported goods must not have been used and must be in the exact same physical state from the time of entry to the time of destruction. Retail and wholesale items remaining in inventory that have not been sold at the consumer level may qualify. Used goods that do not qualify as obsolete or surplus, include rentals and customer- returned items, as those goods have been entered into commerce. The only usage permitted under the Obsolete or Surplus Goods Program is the manufacture of products from imported raw materials.\n2. The purpose of the Obsolete or Surplus Goods Program is to assist Canadian industry in competing internationally by reducing exportation costs on valueless goods that will not enter the domestic market. By allowing the destruction of obsolete or surplus goods, the necessity to export the imported goods in order to qualify for a drawback is removed. This eliminates the shipping costs associated with exporting valueless goods.\n3. There is no provision for the refund of the Goods and Services Tax (GST), Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST) under this program.\n4. In order for obsolete or surplus goods to qualify for a refund of duties, all of the following conditions must be met in accordance with section 109 of the Customs Tariff :\n- (a) the goods must be found to be obsolete or surplus (i) in the case of imported goods, by their importer or owner, or (ii) in any other case, by their manufacturer, producer or owner;\n- (b) the goods cannot have been used in Canada;\n- (c) the goods must be destroyed; and\n- (d) the goods cannot be damaged prior to their destruction.\n5. The Obsolete or Surplus Goods Program does not apply to wipers or rags that remain in the commerce of Canada as a result of a manufacturing process of imported used clothing. These wipers or rags can be considered to be a diversion to a conditional relief tariff item and a re-determination of tariff classification may occur. These types of goods may be eligible for a refund of duties under paragraph 74(1) (f) of the Customs Act by filing a Form B2, Canada Customs – Adjustment Request .\nHow to Apply for a Refund Under the Obsolete or Surplus Goods Program\n6. A claimant must complete a Form K32, Drawback Claim , and submit it, together with supporting documentation, to the nearest Canada Border Services Agency (CBSA) regional office . Completion instructions are on the back of the form.\nSupporting Documentation\n7. The following documents must accompany the drawback claim:\n- (a) a certified copy of Form E15, Certificate of Destruction/Exportation or third party documentation;\n- (b) the original of any Form K32A, Certificate of Importation, Sale, or Transfer , when the claimant is not the importer of record; and\n- (c) copies of all related Form B3-3, Canada Customs Coding Form or a detailed listing of the associated import transaction numbers.\n8. All supporting documentation must contain a complete and detailed description of the obsolete or surplus goods.\n9. The obsolete or surplus goods being declared on the drawback claim must match the original importation documents. The Form E15, Certificate of Destruction/Exportation must describe the goods in sufficient detail and state any applicable serial, model, or part numbers, or other identifying marks to enable the CBSA officers to verify that the goods being destroyed are the same as the imported goods.\n10. Substantiating import documentation must be available to support all claims.\n11. Additional information or documents may be required in order to establish the validity of the claim and must be provided to the CBSA upon request.\nFiling Time Limits\n12. A Form K32, Drawback Claim ,must be filed within five years of the date that the related imported goods were released by the CBSA.\nDestruction of Goods\n13. The destruction of the goods may be substantiated by means of a Form E15, Certificate of Destruction/Exportation , witnessed by a CBSA officer or by third party documentation that contains similar information.\n14. Acceptable methods of destruction will vary depending upon the nature of the goods being destroyed. Any questions regarding how goods may be destroyed should be addressed to the CBSA Border Information Service noted in paragraph 17 prior to destruction.\n15. In all cases, if the obsolete or surplus goods are not destroyed in their entirety, the value of the good (including any associated duties) remaining in Canada must be deducted from the declared value on the drawback claim. For example, if beer beyond its shelf life is destroyed, then the value of the empty kegs or bottles remaining in Canada must be deducted from the value (including all associated duties) of the imported goods being declared on the drawback claim.\nNon-compliance\n16. If a drawback is paid on goods thought to be destroyed that are then found to have not been destroyed, the amount of the drawback will be recovered including interest paid. Interest will be charged at the specified rate beginning on the first day after the refund or drawback was granted in error and ending on the day the amount is recovered in full.\nAdditional Information\n30. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D7-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html" + }, + { + "id": "dmemo-D7-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-2-3", + "marginal_note": "References", + "part": "Obsolete or Surplus Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6550-0 Legislative references: Customs Tariff Customs Act Refund of Duties on Obsolete or Surplus Goods Regulations Other references: Memoranda D7-4-1 , D7-4-3 Forms B2, B3-3, E15 , K32 , K32A Superseded memorandum D: D7-2-3 dated October 21, 2009", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D7-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-2-3-eng.html" + }, + { + "id": "dmemo-D7-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-3-2", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Exported Motor Vehicles Drawback", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 14, 2014\nThis document is also available in PDF (64 Kb) [ help with PDF files ]\nIn Brief\n1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. 2. This memorandum has been revised to reflect changes to the Canada Border Services Agency's organizational structure.\nThis memorandum outlines and explains the general conditions under which a drawback may be paid in respect of new motor vehicles purchased and used temporarily in Canada prior to exportation. This memorandum may interest those persons who are taking up residence outside of Canada and intend to purchase a new motor vehicle in Canada prior to departure. It may also be of interest to motor vehicle dealers.", + "history": "", + "last_amended": "2014-11-14", + "current_to": "2014-11-14", + "citation": "Memorandum D7-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html" + }, + { + "id": "dmemo-D7-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-3-2", + "marginal_note": "Guidelines and General Information", + "part": "Exported Motor Vehicles Drawback", + "division": "", + "heading": "", + "text": "Qualifying Motor Vehicles\n1. Not all motor vehicles qualify for drawback under the Exported Motor Vehicles Drawback Regulations . Only the following vehicles may be eligible for a drawback when sold to a purchaser in Canada before it is exported and it is, at the time of sale, new:\n- (a) Automobiles\n- (b) Motorcycles\n- (c) Motor bicycles\n- (d) Trucks (excluding trucks having a gross vehicle weight in excess of 4.5359 tonnes)\n- (e) Motor buses or motor homes\nWhat is a Drawback?\n2. A drawback is a refund of the duties paid on imported goods that are subsequently exported from Canada. For information on drawbacks on other imported goods please refer to Memorandum D7-4-2, Duty Drawback Program .\nGoods Eligible Under the Exported Motor Vehicle Drawback Regulations\n3. A drawback may be claimed for customs duties paid on the following:\n- (a) an imported motor vehicle;\n- (b) imported goods including materials used in the processing in Canada of a motor vehicle; or\n- (c) imported goods directly consumed or expended in the processing of a motor vehicle that is subsequently exported. Goods not subject to drawback under the Exported Motor Vehicles Drawback Regulations are fuel and plant equipment.\n4. New motor vehicles purchased in Canada may only be used in Canada for a specific period of time prior to export. Residents of Canada must export the vehicle within 30 days of the date of delivery from the dealer. Non-residents must export the vehicle within 12 months after the date of delivery from the dealer. In addition, the vehicle must be for the personal use by the purchaser and used only by the purchaser. The motor vehicle may not be used for any commercial purpose.\nWho Can Claim a Drawback\n5. A drawback may only be claimed by the importer of the motor vehicle, the person who sold the imported motor vehicle (the dealer) to the purchaser or the processor (manufacturer or assembler) of the motor vehicle processed in Canada. Generally the dealer will be the person filing the claim. In certain cases the vehicle importer or the Canadian manufacturer files the drawback claims. In any case, the purchaser of the vehicle is not entitled to file a drawback claim under this regulation. This means that the purchaser must work closely with the dealer and/or the manufacturer or importer to ensure that all necessary documents are available to support the claim. Purchasers should be aware that the filing of a drawback claim is voluntary. The Canada Border Services Agency (CBSA) cannot require a dealer, manufacturer or importer to file a claim.\nNAFTA Limitations on Drawback\n6. In certain cases duty cannot be refunded, or the amount of drawback refunded is reduced on imported goods that are exported to another NAFTA country. Generally, this affects the amount of drawback that may be paid on goods imported from a non-NAFTA country used in the production of another product that is subsequently exported to a NAFTA country.\n7. The provision limits the amount of drawback that may be refunded, on exported non-NAFTA originating goods, to the lesser of the duties paid on imported materials, or duties paid on the end products when imported into another NAFTA country. This simply means that you may claim duties in an amount that is the lesser of the duties paid or payable on the goods upon entry into Canada and the amount of duty paid or payable on the goods (finished product) when subsequently exported and entered into the United States or Mexico. If no duties are paid on the goods entering the other NAFTA country, then there can be no drawback of customs duty paid in Canada.\n8. NAFTA does not affect drawback of customs duties paid on imported goods that are subsequently exported to non-NAFTA countries. For further information please refer to Memorandum D7-4-3 NAFTA Requirements for Drawback and Duty Deferral .\nDrawback Claim Procedures\n9. To apply for drawback, a Form K32, Drawback Claim , is to be legible, either typed or in ink and filed together with supporting documentation, at the nearest Canada Border Services Agency office. Completion instructions are on the back of the form. A sample of the form can be found on the CBSA web site.\nDocumentation\n10. The drawback claim shall include supporting documentation demonstrating that the conditions under the regulations have been met. The following documentation should accompany the claim:\n- (a) a copy of the offer to purchase the motor vehicle in respect of which the drawback is claimed;\n- (b) a waiver on commercial documentation or the original of any Certificate of Importation, Sale or Transfer , (Form K32A ), from any other eligible claimant;\n- (c) a waiver on commercial documentation or the original of any Drawback Certificate of Sale for Exportation , (Form K32B ), when the claimant is not the exporter;\n- (d) acceptable proof of export as fully described in Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\n11. The documents should include a complete description of the vehicle(s) involved in the transaction; a bill of lading if the vehicle is not driven out of Canada; in the case of a motor vehicle that was used in Canada, documentation demonstrating use in accordance with paragraph 5(b) of the Regulations; and when the purchaser is a non-resident, a copy of a permit issued by Citizenship and Immigration Canada establishing the non-resident status of the purchaser.\n12. Claims may be supported by commercial documentation such as a foreign customs transaction and registration for licensing.\n13. Failure to present conclusive proof of export may result in the denial of drawback.\nVehicles Exported to North American Destinations\n14. In addition to the documentation listed above, where a vehicle is exported to a North American destination, a claim for drawback must be supported by:\n- (a) a copy of a valid vehicle registration for that country, and\n- (b) a copy of the foreign customs entry documents for entry of the vehicle.\n- Note : This documentation will not be required for vehicles shipped to non-North American destinations.\nDrawback on Motor Vehicles Not Used in Canada\n15. In certain cases, where the motor vehicles are not used in Canada but are exported by the purchaser, or exported by the vehicle dealer, it is possible for the processor to claim drawback. A vehicle driven directly from Canada (export) by the purchaser after delivery by the dealer will not be considered to be used in Canada.\nWho is the Exporter?\n16. For purposes of determining who the exporter is:\n- (a) if the purchaser makes all the shipping arrangements (i.e. prepares freight, bill of lading, or exports the vehicle her/himself) the purchaser is the exporter;\n- (b) if the person who sold the motor vehicle (dealer) makes all the shipping arrangements, including freight bills of lading, etc. the dealer is the exporter;\n- (c) if the processor makes all the shipping arrangements (i.e. prepares freight, bill of lading, or exports the vehicle her/himself) the processor is the exporter.\n- Note : Either the processor, the importer or the dealer may file a claim, however, supporting documentation for the claim remains the same.\nWhere to File a Drawback Claim\n17. The drawback claim may be sent directly to the nearest CBSA office .\nTime Limits\n18. The motor vehicle must be exported from Canada, and a drawback claim submitted to the CBSA within four years of the date of release of the vehicle that is imported, or within four years of the date of release of the imported goods and materials used to produce the vehicle in Canada.\nVerification of Drawback Claims\n19. Drawback claims are subject to verification by CBSA officials. This means that the claimant may be contacted by letter or telephone concerning request for clarification or for further information, or may be visited by a CBSA officer. If there are any questions concerning the status of the claim or you disagree with a CBSA decision made on a claim, please contact the nearest CBSA officer to discuss the matter.\nGoods and Services Tax (GST), Harmonized Sales Tax (HST) and Provincial Sales Tax (PST)\n20. GST, HST and PST may not be claimed through the drawback claim process. For information concerning rebates of GST, HST or PST, please contact your local Canada Revenue Agency (CRA) Tax Interpretation Services Centre, or contact the provincial tax authority concerning rebates of PST.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2014-11-14", + "current_to": "2014-11-14", + "citation": "Memorandum D7-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html" + }, + { + "id": "dmemo-D7-3-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-3-2", + "marginal_note": "References", + "part": "Exported Motor Vehicles Drawback", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6594-0 Legislative references: Customs Tariff Exported Motor Vehicles Drawback Regulations North American Free Trade Agreement Other references: D7-4-1 , D7-4-2 , D7-4-3 , D17-1-1 , D17-1-10 , D20-1-4 , K32 , K32A , K32B Superseded memorandum D: D7-3-2 dated October 21, 2009", + "history": "", + "last_amended": "2014-11-14", + "current_to": "2014-11-14", + "citation": "Memorandum D7-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-3-2-eng.html" + }, + { + "id": "dmemo-D7-4-1-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-1", + "marginal_note": "Duties Relief Program (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D7-4-1: Duties Relief Program \nOttawa, November 12, 2024 \n\nThis memorandum outlines the procedures for commercial importers applying to the \nDuties Relief Program (DRP) and provides guidance on eligibility criteria. It details the \nconditions and compliance requirements for maintaining a valid DRP license when \nimporting and exporting goods. \nPlain language summary \nTarget audience: Importers of commercial goods currently utilizing or seeking to utilize \nthe Duties Relief Program (DRP) \nKey content: Application and participation procedures for the Duties Relief Program \nas administered by the Canada Border Services Agency \nKeywords: Duties Relief Program, DRP, commercial goods, importer, deemed \nexportation, CARM, CAD \nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no Overview \no Who May Apply \no GST/HST Relief \no Application Process \no Program User Procedures \no Certificates and Waivers \no Deemed Exportation \no Consumable and Expendable Goods \no Equivalence \no Scrap or Waste \no Non-qualifying Use \no Sanctions \no Canada-United States-Mexico Agreement (CUSMA) \n Appendix: Transfer Certification \n References \n2 \n\nUpdates made to this D-memo \nThis memorandum has been updated to reflect changes implemented through the new \nCBSA Assessment Revenue Management (CARM) system. \nGuidelines and General Information \nOverview \n1. The Duties Relief Program allows for the deferral of duties at the time of importation \non imported goods that will subsequently be exported either in the same condition or \nafter being consumed, expended or used in the processing of other goods. \nWho May Apply \n2. This program is for businesses who: \na) import goods into Canada; or \nb) receive goods previously imported into Canada; and \nc) subsequently export those goods from Canada, with the aim of deferring \nduties upon importation. \n\n3. Goods intended for export from Canada may qualify for relief if they are designated \nfor: \na) further processing in Canada; or \nb) display or demonstration in Canada; \nc) development or production in Canada; or \nd) exportation without having been used in Canada for any purpose other than \nindicated in subparagraphs (a), (b), or (c); \n\nmay qualify for relief at the time of importation. In most cases, this means \nthere is no payment of customs duties, anti-dumping and countervailing \nduties, or excise taxes, other than the Goods and Services Tax/Harmonized \nSales Tax (GST/HST), at the time of importation, as long as the goods are for \nexport. Relief of the duties or taxes levied or imposed under the Excise Act \n2001, the Excise Tax Act or section 20 of the Customs Tariff may not be \ngranted under duties relief on tobacco products or designated goods. The \namount of relief becomes payable once the goods no longer qualify for this \nprogram (i.e., are no longer for export). \n\n3 \n\nGST/HST Relief \n4. Although the GST/HST is not relieved under the Duties Relief Program, the ", + "history": "", + "last_amended": "2024-11-12", + "current_to": "2024-11-12", + "citation": "Memorandum D7-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html" + }, + { + "id": "dmemo-D7-4-1-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-1", + "marginal_note": "Duties Relief Program (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "GST/HST payable is reduced by the amount of duty remitted (based on the new value \nfor tax) as outlined by the Excise Tax Act. \n5. Relief of GST/HST is available through two programs administered by the Canada \nRevenue Agency (CRA). These are the Exporters of Processing Services Program or \nthe Export Distribution Centre Program. For more information regarding these \nprograms please visit the CRA Web site or contact the CRA Business Information \nServices (BIS) line at 1-800-959-8287. \nApplication Process \n6. Participation in the Duties Relief Program requires the completion and Canada \nBorder Services Agency (CBSA) approval of Form K90, Duties Relief Application. To \nexpedite the approval process, submit the detailed application via the CARM Client \nPortal (CCP) when applying for a sub-program enrollment. The information is treated \nconfidentially by the CBSA in accordance with Section 107 of the Customs Act. \n\n7. Identify the type of records maintained on the application for duties relief. The \nrecords, including tracking of all receipts, activities and movement of the goods \nincluded under the program, must be sufficient to enable the CBSA to conduct an \naudit. \n\n8. The CBSA will review the completed application and schedule a visit to the company \npremises to confirm adequate control records are in place to track the imported goods \nwhile they remain in Canada. \n\n9. Anyone who has debts due or payable to the Government of Canada will not be \nauthorized to participate under this program. \nProgram User Procedures \n10. If authorized by CBSA, a unique licence number will be issued. When importing \ngoods under this program, the licence number must to be placed in “Special Auth Duty \nRelief Licence” field of the Commercial Accounting Declaration (CAD) in the CARM \nsystem. \n11. When using the licence number on the CAD, the company retains responsibility for \nthe goods until: \na) the goods are transferred to another Duties Relief Program participant; \nb) the goods are exported from Canada; \n4 \n\nc) the amount relieved is paid when the goods are no longer for export; \nd) the goods are reclassified to an eligible duty-free status; \ne) the goods are transferred to another relief program; or \nf) the goods qualify for destruction under the Refund of Duties on Obsolete or \nSurplus Goods Regulations. \n12. The imported goods must be exported from Canada within four years, or within five \nyears in the case of imported spirits used to manufacture distilled spirits, of the original \nrelease date. \n13. The authorization is not retroactive. For any inventory that was duty-paid prior to \nthe company receiving the authorization, a claim for drawback may be filed once the \ngoods are exported from Canada. Please refer to Memorandum D7-4-2, Duty \nDrawback Program for further details. When duties are paid on goods after the date of \nissuance of the certificate/licence, they can be refunded under the program by ", + "history": "", + "last_amended": "2024-11-12", + "current_to": "2024-11-12", + "citation": "Memorandum D7-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html" + }, + { + "id": "dmemo-D7-4-1-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-1", + "marginal_note": "Duties Relief Program (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "submitting a Duty Drawback claim via the CARM Client Portal. \n14. Periodic audits and/or verifications will be conducted at your premises to monitor \ncompliance. The CBSA will send a notification in advance of the visit and may ask for \nan activity summary since the last audit and/or verification. \nCertificates and Waivers \n15. When goods imported under the Duties Relief Program are sold or transferred to \nanother program participant, the liability for the payment of any duty owing transfers to \nthe participant who receives the goods. Transferring the duty liability is documented by \nmeans of either Form K32A, Certificate of Importation, Sale, or Transfer, or other \ncommercial documentation. \n16. Commercial documentation is acceptable as a means of indicating the duty liability \nas well as the transfer and acceptance of responsibility. The documentation should \nclearly show the licence number, amount of duty relieved, contain the date of release, \ntransaction number, quantity of goods transferred, and a complete description of the \ngoods. The completed transfer certificate represents acknowledgement of transfer and \nacceptance of liabilities to the transferee. For a sample of a transfer certificate please \nsee the Appendix. \nDeemed Exportation \n17. Subsection 89(3) of the Customs Tariff identifies goods deemed to be exported. \nThis means the goods may not have physically left Canada, but are considered to have \nbeen exported. \n5 \n\nConsumable and Expendable Goods \n18. Goods, other than fuel or plant equipment, that are consumed or expended in the \ndirect manufacture of goods that are for export from Canada are eligible for duties \nrelief. \n19. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n20. Expendables are goods that, after use, retain some physical characteristics but \nhave become useless or devitalized and do not form part of the finished product. \nEquivalence \n21. Equivalence is a term used in duties relief where both imported and domestic \ngoods of the same class are used interchangeably in the manufacture of end products, \nsome of which are exported. The imported goods must be in sufficient quantities to \nproduce the goods exported and be used in production prior to the domestic goods. \nThe imported goods must be used in the different manufacturing facilities producing the \nexported products. The finished product, when incorporating domestic goods, must be \nexported within two years of the imported goods’ release date. \n22. Equivalence can only be applied to goods that are further manufactured, including \nconsumable or expendable goods. \n23. In order to consider domestic and imported textile fabrics composed of different \nfibres equivalent for duties relief purposes, the fabrics must be made from fibres that \nfall within the same class, as listed in Section 10(2) of the Duties Relief Regulations. ", + "history": "", + "last_amended": "2024-11-12", + "current_to": "2024-11-12", + "citation": "Memorandum D7-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html" + }, + { + "id": "dmemo-D7-4-1-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-1", + "marginal_note": "Duties Relief Program (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "Where the fabrics are composed of fibres of different classes, they will only be \nconsidered equivalent if they meet the weight requirements of the regulations. \nExamples: \n\nEligible equivalent blends or mixtures \nPolyester/cotton 65/35 and 50/50 \nPolyester/cotton 80/20 and 50/50 \nWool/viscose 70/30 and 40/60 \nNylon/cotton 15/85 and 40/60 \nNylon 100 per cent and nylon/acetate 96/4 \nIneligible equivalent blends or mixtures \nPolyester/cotton 45/55 and 80/20 \nNylon/cotton 50/50 and 15/85 \n6 \n\nScrap or Waste \n24. Scrap or waste resulting from a processing operation is also eligible for relief under \nthis program when the imported goods are processed and exported. However, if the \nscrap or waste is dutiable at time of import and has a merchantable value after \nprocessing, it is not entitled to the relief, unless the scrap is exported. In this case, the \nduties applicable to the scrap must be paid. The rate of duty in effect on the date the \nscrap or waste was produced, is applicable. \nNon-qualifying Use Sanctions \n25. When the imported goods no longer qualify for does duties relief, submit a CAD \nAdjustment Form in the CARM system and voluntarily pay the duties owing. \nExamples of non-qualifying use include, but are not limited to: \na) a sale in Canada; or \nb) goods that are no longer for export. \n26. If the imported goods qualify for a refund, drawback or some other form of relief or \nremission, no duties are owing. However, the goods must be reported to the CBSA \nspecifying how they qualify for the relief, remission, refund or drawback. \n27. Payments of duties for failing to comply with a condition of the program must be \nreceived by the CBSA within 90 days from the date the goods no longer qualified. \nSanctions \n28. Instances of non-compliance with the requirements of the Duties Relief Program \nwill result in a demand for payment of any outstanding duties owing and may result in \nthe possible removal from the program and the assessment of a penalty under \nthe Administrative Monetary Penalty System (AMPS). \nCanada-United States-Mexico Agreement (CUSMA) \n29. Information regarding the effects of CUMSA can be found in Memorandum D7-4-\n3, CUSMA Requirements for the Duty Drawback and the Duty Relief Programs.. \n\n7 \n\nAppendix \nTransfer Certification \n(A) \nI hereby certify that the information contained herein is correct and hereby transfer the \nresponsibility of the duties to the purchaser. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n(B) \nI accept responsibility for the specified duties on the goods enumerated on this \ndocument from the seller. \nCompany Name: \nBusiness No.: \nLicence No.: \nExecutive Officer Name: \nPhone No.: \nTitle: \n\nSignature \nDate \n\n8 \n\nReferences \nConsult the following resources for more information. \nApplicable legislation \nCustoms Tariff \nExcise Tax Act \nExcise Act, 2001 \nCustoms Act \nRefund of Duties on Obsolete or Surplus Goods Regulations \nDuties Relief Regulations ", + "history": "", + "last_amended": "2024-11-12", + "current_to": "2024-11-12", + "citation": "Memorandum D7-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html" + }, + { + "id": "dmemo-D7-4-1-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-1", + "marginal_note": "Duties Relief Program (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "Related D memoranda \nD7-4-2, D7-4-3 \nSuperseded D memoranda \nD7-4-1 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nTrade Incentives Unit \nContact us \nFor more information: \nContact CBSA border information services \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", + "history": "", + "last_amended": "2024-11-12", + "current_to": "2024-11-12", + "citation": "Memorandum D7-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-1-eng.html" + }, + { + "id": "dmemo-D7-4-2-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-2", + "marginal_note": "Duty Drawback Program (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D7-4-2: Duty Drawback \nProgram \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods \nKey content: This memorandum outlines and explains the procedures and conditions \nthat must be respected when filing a claim for a drawback of duties paid. \nKeywords: CARM, accounting, commercial goods, importer, payment, program, \nrevenue, CAD, EDI \nOn this page \n• Guidelines and General Information \n• Claiming the GST/HST \n• Who May Apply \n• How to Apply \n• Supporting Documentation \n• Certificates and Waivers \n• Filing Time Limits \n• Deemed Exportation \n• Consumable and Expendable Goods \n• Equivalence \n• Scrap or Waste \n• Drawback Repayment \n• Interest \n• Non-compliance \n• Sanctions \n• Additional Information \n2 \n\nGuidelines and General Information \n1. This program will be of benefit to persons who presently, or will \n(a) import goods into Canada, or \n(b) receive goods imported into Canada, and \n(c) export the imported goods from Canada, and \n(d) wish to file a claim for a drawback (refund) of the duties paid. \n2. When imported goods which are subsequently exported from Canada were \n(a) further processed, or \n(b) displayed or demonstrated in Canada, or \n(c) used for the development or production in Canada of goods for subsequent \nexport, and \n(d) exported without having been used in Canada for any purpose other than \nfor (a), (b), or (c), \na drawback may be filed to claim the duties paid on the imported goods. This \nmeans a refund of the customs duties, anti-dumping and countervailing duties, or \nexcise taxes, other than the Goods and Services Tax /Harmonized Sales Tax \n(GST/ HST), that were paid at the time of importation, may be claimed. \n3. For the purposes of paragraph 2(a), \"further processed\" includes imported goods, \nother than fuel or plant equipment, directly consumed or expended in the manufacture \nor production in Canada of goods for export. \nClaiming the GST/HST \n4. Goods and Services Tax /Harmonized Sales Tax (GST/ HST) cannot be refunded by \ndrawback. For information regarding GST/HST, please visit the Canada Revenue \nAgency (CRA) Web site. For GST/HST technical enquiries, please contact the CRA \nat 1-800-959-8287. In Québec, Revenu Québec administers the GST/HST. If the \nphysical location of your business is in Québec, contact Revenue Québec at 1-800-\n567-4692. \n3 \n\nWho May Apply \n5. The importer, exporter, processor, owner, or producer of goods that were exported \nfrom Canada and for which duty was paid on importation, may file a drawback claim. \nWhere more than one person is eligible to file a claim, the claimant must secure a \nwaiver from all other eligible claimants waiving their rights to claim. \nHow to Apply \n6. Complete Form K32, Drawback Claim to apply for a drawback and submit it, \ntogether with supporting documentation, through the CBSA Assessment and Revenue \nManagement (CARM) system. The CARM system has been developed to provide ", + "history": "", + "last_amended": "2025-11-24", + "current_to": "2025-11-24", + "citation": "Memorandum D7-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html" + }, + { + "id": "dmemo-D7-4-2-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-2", + "marginal_note": "Duty Drawback Program (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "registered Trade Chain Partners (TCPs) the ability to submit requests for a drawback \nrefund. CARM facilitates and expedites the drawback process by introducing \ninformation technology which streamlines the submission, receipt and processing of \ndrawback claims. \nSupporting Documentation \n7. The drawback claim must include supporting documentation demonstrating that the \nconditions under the legislation and regulations have been met. This documentation \ncould include, but is not limited to, a copy of the export sales invoice together with \nevidence of export. \n8. Satisfactory evidence must be provided if the exports are affected by the Canada-\nUnited States-Mexico Agreement (CUSMA). \"Satisfactory Evidence\" is explained \nin Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \n9. Company computer printouts or other company computer media describing the \ngoods invoiced in the transaction may be provided when the claim is lengthy. \n10. Additional information or documents may be required in order to establish the \nvalidity of the claim. They must be provided upon request. \nCertificates and Waivers \n11. A waiver is required from all other eligible claimants waiving their rights to claim a \ndrawback. A claim will not be accepted if the required waivers are required but not \nincluded. \n4 \n\n12. The CBSA has created two types of waiver certificates. Form K32A, Certificate of \nImportation, Sale or Transfer is used to waive the duties to someone other than the \nimporter. Form K32B, Drawback Certificate of Sale for Exportation is used when the \nclaimant is not the exporter. \nFiling Time Limits \n13. A claim for drawback must be filed within four years of the release date of the \nimported goods. In the case of spirits used in the manufacture of exported distilled \nspirits, a claim must be filed within five years of the release date. \n14. Before a claim may be filed, the goods must be exported, or deemed exported. \n15. TCPs are encouraged to submit their drawback claims directly via the CARM Client \nPortal, but drawback claims manually filed at a CBSA office will be date-stamped upon \nreceipt and entered into CARM for processing. TCP registration in the CCP is required \nto obtain status updates on their claims \n16. If the claim is sent by registered mail or courier, with proof, the date of registration \nwill be the date used for calculating the time limit for the submission of the claim. \n17. In instances where the claim is forwarded to CBSA by regular mail or hand \ndelivered, the date that the claim is received in the CBSA office will be the date of filing. \nDeemed Exportation \n18. Subsection 89(3) of the Customs Tariff identifies goods that are deemed to be \nexported, even though the goods may not have left Canada. \nConsumable and Expendable Goods \n19. Goods, other than fuel or plant equipment, consumed or expended in the direct \nmanufacture of other goods which are subsequently exported from Canada, may be \neligible for drawback. ", + "history": "", + "last_amended": "2025-11-24", + "current_to": "2025-11-24", + "citation": "Memorandum D7-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html" + }, + { + "id": "dmemo-D7-4-2-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-2", + "marginal_note": "Duty Drawback Program (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "20. Consumables are goods that virtually disappear in the manufacturing process and \ndo not form part of the finished product. \n21. Expendables are goods that retain some of their physical characteristics after use, \nbut have become useless or de-vitalized and do not form part of the finished product. \n5 \n\nEquivalence \n22. \"Equivalence\" is the term used in cases where both imported and domestic goods \nof the same class are used interchangeably in the processing of end products, some of \nwhich are exported. The imported goods must be in sufficient quantities to produce the \ngoods exported, and be used in production prior to the domestic goods. The imported \ngoods must be used in the different manufacturing facilities producing the exported \nproducts. The finished product, when incorporating domestic goods must be exported \nwithin two years of the date of release of the imported goods. \n23. Equivalence can only be applied to goods which are further manufactured, \nincluding \"consumable\" or \"expendable\" goods. \n24. In order for domestic and imported textile fabrics composed of different fibres to be \nconsidered equivalent for purposes of a drawback, the fabrics must be made from \nfibres that fall within the same class, as listed in subsection 11(2) of the Goods \nImported and Exported Refund and Drawback Regulations. Fabrics composed of fibres \nof different classes will be considered equivalent only if they meet the weight \nrequirements of the regulations. \nExamples: \nEligible Equivalent Blends or Mixtures \nPolyester/Cotton 65/35 and 50/50 \nPolyester/Cotton 80/20 and 50/50 \nWool/Viscose 70/30 and 40/60 \nNylon/Cotton 15/85 and 40/60 \nNylon 100 per cent and Nylon/Acetate 96/4 \nIneligible Equivalent Blends or Mixtures \nPolyester/Cotton 45/55 and 80/20 \nNylon/Cotton 50/50 and 15/85 \nScrap or Waste \n25. Scrap or waste resulting from a processing operation can normally be included in a \nclaim. However, the scrap or waste cannot be claimed if similar scrap or waste would \nbe subject to duty if it were imported and the scrap or waste has a merchantable \n(sales) value. \n6 \n\n26. If the scrap has a sales value and would be subject to duty if it were imported as \nsuch, it can only be claimed on a drawback if the scrap is exported. Otherwise, the \nclaim must be reduced by the amount of duty that would be applicable to the sales \nvalue of the scrap. \nDrawback Repayment \n27. One of the conditions that must be met in order for goods to qualify as Canadian \nGoods Returned under tariff item numbers 9813.00 or 9814.00 is that you must repay \nthe amount, including applicable interest, of any drawback that was granted. \n28. To repay the drawback at the time of re-importation, the goods must be classified \nunder tariff item numbers 9813.00 or 9814.00 and enter 50-0000 in the “Special auth. \nOIC field of the CAD. Refer to example No. 54 in Appendix A of Memorandum D17-1-\n10, Coding of Customs Accounting Documents. \nInterest ", + "history": "", + "last_amended": "2025-11-24", + "current_to": "2025-11-24", + "citation": "Memorandum D7-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html" + }, + { + "id": "dmemo-D7-4-2-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-2", + "marginal_note": "Duty Drawback Program (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "29. Any person who receives a drawback of duties other than those levied under SIMA, \nshall receive, in addition to the drawback, interest at the prescribed rate, starting on the \nninety-first day after the application for the drawback is received by the CBSA, and \nending on the day the drawback is granted. \n30. Any person granted a drawback of duties levied under SIMA will be granted interest \nat the prescribed rate for each month or fraction of a month beginning on the ninety-\nfirst day after an application is received by CBSA, and ending on the day the drawback \nis granted. \nNon-compliance \n31. The CBSA will recover any amount exceeding the amount for which the person is \neligible which it overpays, including interest. Interest will be collected on the \noverpayment from the time the drawback was paid until such time as the full amount is \nrepaid. \n7 \n\nSanctions \n32. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated \ntime limits or in cases of non-compliance. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nGoods Imported and Exported Refund and Drawback Regulations \nCustoms Act \nRelated D memoranda \nMemorandum D7-4-1 - Duties Relief Program \nMemorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties \nRelief Programs \nMemorandum D17-1-10 - Coding of Customs Accounting Documents \nSuperseded D memoranda \nD7-4-2 dated January 14, 2011 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \n8 \n\nCARM client support online form \nRelated links \nK32, K32A, K32B \nCARM Client Portal - CARM \nAdministrative Monetary Penalty System", + "history": "", + "last_amended": "2025-11-24", + "current_to": "2025-11-24", + "citation": "Memorandum D7-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-2-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D7-4-3: CUSMA \nRequirements for the Duty Drawback \nand the Duties Relief Programs \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines and explains the effects of Article 2.5 of the Canada-United \nStates-Mexico-Agreement (CUSMA) on the Duty Drawback and Duties Relief programs. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: CUSMA restrictions on refunds of duties; goods affected (and not \naffected) by these restrictions; goods considered “same condition”; satisfactory \nevidence to determine how much customs duty may be claimed through drawback, or \ndeferred under the Duties Relief Program; interest and penalties under CUSMA. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no CUSMA restrictions \no Goods affected by the CUSMA limitations \no Goods not affected by the CUSMA limitations \no Same condition processes \no Rulings for same condition processes \no Deemed exports \no Satisfactory evidence \no Reporting requirements for satisfactory evidence \n Appendix A: CUSMA drawback and duties relief calculations \n Appendix B: Interest and penalty under CUSMA \n Appendix C: Same condition process examples \n References \n Contact us \n Related links \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the implementation of the Canada-United States-\nMexico-Agreement (CUSMA) to replace the North American Free Trade \nAgreement (NAFTA) \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect changes to the Canada Border Services Agency’s \norganizational structure \n This memorandum has been revised to include processes related to the \nimplementation of the CBSA Assessment and Revenue Management (CARM) \nsystem \n\nThe CUSMA affects most non-originating goods used as materials in the manufacture of \nproducts exported to a CUSMA country (United States or Mexico). Memorandum D7-4-\n2: Duty Drawback Program, outlines the conditions and circumstances under which a \nrefund (drawback) of duties may be claimed. Memorandum D7-4-1: Duties Relief \nProgram outlines the conditions and circumstances under which duties may be deferred \nat the time of importation. These memoranda should be reviewed prior to reading this \nMemorandum. \nIt is recommended that all Trade Chain Partners (TCPs) who participate in the Duty \nDrawback Program and/or the Duties Relief Program (DRP), including Same Condition \nRuling applications, conduct communications and activities through the CARM Client \nPortal (CCP). \nThe CARM system has been developed to provide registered Trade Chain Partners \n(TCPs) the ability to submit requests for a drawback refund, apply to the Duties Relief ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Program, request a Same Condition Ruling and declare DRP diversions via the CCP. \nCARM facilitates and expedites these processes by introducing information technology \nwhich streamlines the submission, receipt and processing of electronically submitted \nrequests via the CCP. \nFor questions related to registration in CARM or access to the CPP, please refer to \nCARM: Assess and pay duties and taxes on imported commercial goods. If further \nassistance is required, contact the CARM Client Support Help Desk (CCSH) by \ncompleting the Web form or contacting the Border Information Service (BIS). Both the \nlink to the web form and BIS line information can be found in the Contact Us section of \nthis memorandum. \n\nGuidelines and general information \nCUSMA restrictions \n1. Article 2.5 of the CUSMA places limits on the amount of customs duties and anti-\ndumping and countervailing duties – Special Import Measures Act (SIMA) duties - \nrefundable by way of drawback or deferrable under the Duties Relief Program for goods \nexported from one CUSMA country to another. Article 2.5 of the CUSMA does not affect \nGoods and Services Tax (GST) relief, GST deferral, or GST Input Tax Credit refund \nprocesses. \nGoods affected by the CUSMA limitations \n2. Only certain goods are affected by the limitations on the Duty Drawback and Duties \nRelief programs. The CUSMA changes affect imported non-CUSMA originating goods \n(or goods substituted with identical or similar goods) that are used in the production of \nanother good that is exported to a CUSMA country. \nLimitations on customs duties \n3. Exported goods affected by the limitations, drawback or relief of customs duties \ncannot exceed: \n(a) the lesser of the total amount of customs duties paid or owed on the goods imported \ninto Canada; and \n(b) the total amount of customs duties paid on the exported good in the CUSMA country \nwhere the good was imported. This is known as the \"lesser of the two duties\" concept. \nThe \"lesser of the two duties\" \n4. To determine the amount of customs duties subject to claim under the Drawback \nProgram or to determine the amount of customs duties deferrable under the Duties \nRelief Program, companies must establish two duty amounts: \n(a) the amount of customs duties paid or owed on imported goods entering Canada; \n(b) the amount of customs duties paid on the goods entering the other CUSMA country. \nNote: The duties paid on the goods entering the other CUSMA country must be \ndetermined from that country's customs documentation and be converted to Canadian \ndollars (refer to section, \"Satisfactory Evidence\"). Examples of the calculations required \nfor drawbacks and duties relief are contained in Appendix A: CUSMA drawback and \nduties relief calculations. \nLimitations on SIMA duties \n5. The CUSMA may have an effect on the amount of Special Import Measures Act \n(SIMA) duties subject to drawback or deferral. \n\n6. For goods subject to the CUSMA restrictions, SIMA duties may not be claimed via ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "drawback. SIMA duties deferred on entry into Canada must be paid within 60 days \nfollowing the date of export of the goods. \nGoods not affected by the CUSMA limitations \n7. Not all goods exported to a CUSMA country are affected by limitations on drawback \nand duties relief. The changes do not affect goods meeting the following criteria (i.e. full \ndrawback may be obtained or full deferral of duties is allowed): \n(a) goods exported in the same condition as imported; \n(b) goods originating in a CUSMA country; \nNote: The CUSMA limitations for drawback and duties relief do not apply to CUSMA \noriginating goods. Originating for the purposes of CUSMA means: qualifying under the \nrules of origin set out in Chapter 4 (Rules of Origin) of the Agreement. \nMemorandum D11-4-2: Proof of Origin, outlines the guidelines for proof of origin \nrequirements for preferential tariff treatment accorded under the CUSMA. \n(c) goods exported to non-CUSMA countries; \n(d) goods deemed exported by way of: \n(i) delivery to a duty-free shop, \n(ii) delivery as ships' stores or supplies for ships and aircraft, or \n(iii) delivery for use in joint undertakings of two or more of the CUSMA countries \nand that will subsequently become the property of the country into whose territory \nthe good was deemed to be exported; \n(e) orange or grapefruit concentrates used in the production of orange or grapefruit \nproducts exported to the United States; \n(f) imported goods (or substituted by an identical or similar good) used as a material in \nthe production of: \n(i) quilted cotton piece goods (United States tariff 5811.00.20, Canadian \ntariff 5811.00.10), \n(ii) quilted man-made piece goods (United States tariff 5811.00.30, Canadian \ntariff 5811.00.20), \n(iii) furniture moving pads (United States tariff 6307.90.99, Canadian \ntariff 6307.90.30), when those goods are exported to the territory of the United \nStates, and subject to the Most-Favoured-Nation (MFN) tariff on entry to the \nterritory of the United States; \n\n(g) an imported good used as a material in the production of, or substituted by an \nidentical or similar good used as a material in the production of, apparel that is subject \nto the MFN rate of duty when exported to the territory of the United States. (This \nprovision covers only apparel, as provided for in Chapters 61 and 62, Schedule 1 of the \nCustoms Tariff.) \nSame condition processes \n8. CUSMA allows full drawback or deferral of customs duties on goods exported in the \nsame condition in which they were imported. Imported goods may undergo certain \noperations in Canada and still be considered to be exported in the same condition. \n9. The following are examples of minor operations that are permissible provided the \noperation does not materially alter the characteristics of the good. Such operations \ninclude: \n(a) mere dilution with water or another substance; \n(b) cleaning, including removal of rust, grease, paint, or other coatings; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "(c) the application of a preservative, including lubricants, protective encapsulation, or \npreservation paint; \n(d) trimming, filing, slitting, or cutting; \n(e) putting up in measured doses, or packing, repacking, packaging, or repackaging; or \n(f) testing, marking, labeling, sorting, or grading. \n10. Goods may be used in an operation in many different ways. The determination of \nwhether any operation qualifies as a same condition process or results in the material \nalteration of the goods must be addressed individually. \n11. Appendix C contains a list of examples for the same condition processes and \nmaterial alteration. \nRulings for same condition processes \n12. A Same Condition Ruling provides a decision as to whether or not specific goods \nmay be considered as \"same condition\" for the purposes of Article 2.5 of the CUSMA. \nTo facilitate processing by the CBSA, companies with a Canada Revenue Agency \n(CRA) issued business number must submit their request for a Same Condition Ruling \ndirectly into the CCP. Companies without a CRA-issued business number may submit \ntheir request by mail to the following address: \nManager, Trade Incentives Unit \nCommercial and Trade Branch \n\nCanada Border Services Agency \n300 Laurier Avenue West, 21st floor \nOttawa, Ontario, Canada K1A 0L8 \n\nThe CBSA strongly discourages the submission of requests for Same Condition Rulings \nby mail as it may take longer to process. \n13. Requests for rulings should contain the following information: \n(a) company name, address, telephone, and email address; \n(b) contact names; \n(c) supplier name and address; \n(d) product name for both imported and exported goods; \n(e) description of goods imported and exported; \n(f) description of the processes occurring in Canada; \n(g) Harmonized System (HS) classification of the imported good; \n(h) HS classification of the exported good. \n14. Requests must include details that address the following: \n(a) Imported good: Provide detailed description giving the generic and trade name \n(and/or chemical name if applicable). Include a description of the purpose and use of \nthe imported good as well as the product monograph or other specification literature \navailable. \n(b) Process: Provide details of the nature and extent as well as the physical \noperations/processes performed on the good from entry to export. Explain the purpose \nand nature of any changes and additions to the good or any new physical, chemical, or \nfunctional characteristics. \n(c) Use: Describe the purpose and use of the goods after processing including any \nchange in functionality and/or marketability. \nNote: All ruling requests submitted outside of the CARM must be signed by an \nexecutive officer of the company submitting the request15. Insufficient details may result \nin the rejection or return of the applicant's same condition ruling request. \nDeemed exports \n16. A drawback may be paid or deferral allowed in respect of goods deemed exported. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "This applies to all goods whether or not the actual export will be to a CUSMA country. \nCertain deemed exports are not affected by the CUSMA restriction, (for example, sales \n\nto duty-free shops, goods delivered as ships' stores or supplies for ships and aircraft, \nand joint undertakings between two or more CUSMA countries). Where a drawback is \npaid or customs duties are deferred on goods deemed exported because they were \ndelivered to a Customs Bonded Warehouse and such goods are later exported to a \nCUSMA country, the amount of drawback paid or customs duties deferred may be \nsubject to a CUSMA restriction. \n17. For goods subject to the CUSMA limitations, exporters must obtain satisfactory \nevidence and pay any customs duty owing within 60 days of the date of export to the \nCUSMA country. The amount owing must be established using the \"lesser of the two \nduties.\" SIMA duties must be repaid in full. \nSatisfactory evidence \n18. Companies filing drawback claims or authorized under the Duties Relief Program \nand wishing to take advantage of the \"lesser of the two duties\" for a CUSMA affected \ngood must obtain satisfactory evidence of the customs duties paid on the exported good \nentering another CUSMA country. \n19. This information is necessary to determine how much customs duty may be claimed \nvia drawback, or may be deferred under the Duties Relief Program. \n20. This information may be in the form of a copy of a foreign customs accounting \ndocument, a foreign customs accounting adjustment document, an affidavit, or other \ndocumentation as approved by the Trade Compliance Division. \n21. Satisfactory evidence information must contain all the following five data elements: \n(a) foreign import entry number \n(b) date of importation \n(c) tariff classification number \n(d) rate of duty, and \n(e) amount of duties paid \n22. The five data elements may also be supplied in affidavit form. The affidavit may be \ncompleted by a drawback claimant or duties relief participant based on information \nsupplied by the importer/customer in the CUSMA country where the goods were \nexported. \n23. The affidavit is a statement or summary document that contains, at minimum, the \nfive data elements for each export. The affidavit must be completed in a logical, concise \nfashion. There is no requirement for notarization. In the case of exports to the United \nStates from Canada, the five data elements are subject to verification and monitoring by \nboth countries. \n\nReporting requirements for satisfactory evidence \n24. Companies filing drawback claims or authorized under the Duties Relief Program \nmust provide the CBSA with satisfactory evidence information where drawback or \ndeferral of duties is based on the \"lesser of the two duties\". Companies may submit this \ninformation in the form of a summary report rather than filing actual copies of foreign \nentry documents. This information may be submitted for review and consideration via \nthe CCP. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "25. Companies filing drawback claims for goods affected by the CUSMA restriction \nshould submit satisfactory evidence in the form of summary information with the claim. \n26. Where exports are affected by the CUSMA restriction on drawback and duties relief, \nand a company is taking advantage of the \"lesser of the two duties\", they must pay any \ncustoms duties owed within 60 days after export. \n27. Companies authorized under the Duties Relief Program must submit satisfactory \nevidence information to the CBSA. A summary of the five satisfactory evidence data \nelements must be submitted, at minimum, quarterly. \n28. In order to complete the \"lesser of the two duties\" on goods affected by Article 2.5(1) \nof the CUSMA, companies must obtain satisfactory evidence of the customs duties paid \nwhen the exported goods enter another CUSMA country. Since no customs duties are \npaid when goods enter under the Duties Relief Program, satisfactory evidence cannot \nbe obtained at that time. \n29. If companies are authorized under the Duties Relief Program and are unable to \nobtain satisfactory evidence within 60 days of the date of export that company must pay \nany duties deferred. \n30. A drawback claim may be made for qualified goods that have entered a foreign \nCUSMA country under a duty deferral program and are subsequently imported into the \nterritory of a country. Claims must be filed within four years of the release date of the \ngoods entering the commerce of Canada. \n31. Satisfactory evidence and \"lesser of the two duties\" requirements apply to any \ngoods affected by Article 2.5 of CUSMA. \n32. Goods entering a foreign CUSMA duty deferral program and subsequently re-\nexported to a non-CUSMA country are not subject to the CUSMA restriction on duty \ndrawback and duties relief. Documentation must be provided that both establishes the \ndisposition of the goods from the time of export from Canada and establishes their \nexport to the non-CUSMA country. \nForm K32A: Certificate of Importation, Sale, or Transfer \n33. The CUSMA restrictions do not apply to CUSMA originating goods. To assist with \nthe identification of CUSMA originating goods, companies may wish to identify or \"break \n\nout\" duty related to CUSMA originating goods when completing the Form K32A: \nCertificate of Importation, Sale or Transfer. Purchasers may request that vendors \nidentify originating goods separately on a certificate to allow them to take full advantage \nof potential drawback. All waivers may be submitted via the CCP. \nForm K32B: Drawback Certificate of Sale for Exportation \n34. Exports to other CUSMA parties that are listed on Form K32B: Drawback \nCertification of Sale for Exportation and are subject to the CUSMA restrictions must be \nsupported by satisfactory evidence information as described in the section, \"Satisfactory \nEvidence.\" All waivers may be submitted via the CCP. \nAdministrative Monetary Penalties ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "35. The Customs Act provides for penalties to be applied under the Administrative \nMonetary Penalty System (AMPS) when duties owing are not paid within legislated time \nlimits or in cases of non-compliance. \n\nAppendix A: CUSMA drawback and duties relief \ncalculations \nNotes for CUSMA \"lesser of the two duties\" calculations: \n Compare actual duty dollars rather than duty rates \n Convert duty amounts to Canadian dollars for comparison and calculation \npurposes \n Use the rate of exchange corresponding to the foreign entry date. Companies \nmay use an average rate of exchange with the approval of the Trade Compliance \nDivision \n Duty dollars for any of the CUSMA exceptions (e.g. originating goods) should be \nexcluded or backed out of any calculations for the \"lesser of two duties\" \n\nExample 1 \nThis example illustrates a simple calculation for a single imported material. In this \nexample Canadian and United States dollars are at par. \nDrawback \nDuty paid on non-originating material imported into Canada: CAN$9.00 \nDuty paid on manufactured product imported into the United States: CAN$6.00 \nDuty eligible by way of drawback: CAN$6.00 \nDuties relief \nDuties deferred on non-originating material imported into Canada: CAN$9.00 \nDuties paid on manufactured product imported into the United States: CAN$6.00 \nCanadian duties that may be deferred: CAN$6.00 \nCanadian duties repayable to the Receiver General within 60 days of export: CAN$3.00 \nExample 2 \nThis example illustrates the \"lesser of two duties\" for an exported good that contains \nimported materials subject to the CUSMA restriction as well as imported material that is \nan exception. \nBackground \nDuties paid on materials imported into Canada: \nMaterial A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating): CAD $6.00 \nTotal: CAD $9.00 \nDuties paid on manufactured product imported into the United States: US$6.77 \n\nRate of exchange at time of import into the United States: 1.33 \nUnited States duties (Canadian equivalent): CAD $9.00 \nDrawback \nFull drawback allowed on Material A (CUSMA originating): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duties paid (CAD $9.00) \nThe lesser of the two amounts is: CAD $6.00 \nDrawback of duties allowed is $3.00 (CUSMA originating) plus $6.00 (\"lesser of the two \nduties\") for a total of: CAD $9.00 \nDuties relief \nA similar process is followed. The difference in this case is that duties were deferred at \ntime of entry and no drawback claim would be filed. The calculations must be carried \nout to determine if any duties are payable. \nFull deferral is allowed on Material A (CUSMA originating) \n(The $3.00 is completely deferred as the materials are originating goods and therefore \nnot subject to the CUSMA restriction.): CAD $3.00 \nMaterial B (Non-originating) (CAD $6.00) is compared to the Canadian equivalent \nUnited States duty-paid (CAD $9.00). \nThe lesser of the two amounts is: CAD $6.00 ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Amount eligible for deferral: CAD $9.00 \nSpecial notes \n\nWhere goods entered under the duty deferral program are affected by the \"lesser of two \nduties,\" a participant is allowed 60 days from the date of export of the goods to obtain \nsatisfactory evidence and pay the duties even though any duties deferred are payable \nimmediately upon export. \n\nAppendix B: Interest and penalty under the CUSMA \nDuties relief: Interest \nWhere customs or SIMA duties are deferred on non-originating goods under a duty \ndeferral program and the goods are subsequently exported to another CUSMA country, \nthe export must be reported to the CBSA within 60 days after the date of exportation \nand any duties owed must be paid. \nAlthough the duties are owing from the date of export, companies have 60 days after \nthe date of export to obtain satisfactory evidence and pay any duties owing. \nOutstanding duty amounts are subject to interest. The method of applying interest \ndepends on whether the outstanding amount is customs duties or SIMA duties. \nShould the outstanding amount be customs duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the specified rate. Interest \nwill begin on the 61st day after the exportation date and will end on the day the \noutstanding amount has been paid in full. \nWhere the outstanding amount is SIMA duties and the amount is not paid within 60 \ndays after the exportation date, interest will be assessed at the prescribed rate. Interest \nwill begin on the day after the export date and will end on the day the amount has been \npaid in full. \nDrawback: Interest \nWhere a drawback has been paid and where it is subsequently established that there \nwas no entitlement to drawback, specified interest on the amount of overpayment will be \nassessed. Interest will be charged on the amount of overpayment from the day after the \ndrawback was granted and ending the day the amount was paid in full. \nOverpayments of SIMA duties on a drawback claim will be treated in the same way \nexcept that the prescribed interest rate will apply. \nPenalties: Drawback and duties relief \nFailure to comply with the conditions of both programs will result in penalties under the \nCustoms Act and detailed under The Administrative Monetary Penalty System (AMPS). \nNote: SIMA duties are not subject to penalties under the AMPS. \n\nAppendix C: Same condition process examples \nThe following are examples that illustrate whether a good that has been subject to a \nminor process may be considered to be in the \"same condition.\" These examples are \nprovided for purposes of illustration only. \nDilution \n(a) Adding water to juice concentrate creating an intermediate juice concentrate but not \na juice would be considered to be same condition. \n(b) Adding water to a juice concentrate creating a juice would be considered to be both \nmaterial alteration and a process. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-3-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-3", + "marginal_note": "NAFTA Requirements for the Duty Drawback and the Duties Relief Programs (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "(c) Adding linseed oil to paint in liquid form for ease in mixing is considered to be same \ncondition. \n(d) Adding linseed oil to a paint paste to create a liquid paint would be considered to be \nboth material alteration and a process. \nCleaning \nThe removal of an oil preservative used for shipping purposes is not considered to \nmaterially alter a good. The good is considered to be in the same condition. \nApplication of preservative, including lubricants, protective \nencapsulation, or preservation paint \n(a) Painting a metal object with primer paint which needs a subsequent application of \nfinish coat of paint is considered to be same condition. \n(b) Coating steel coils with oil to prevent rust during transport is considered to be same \ncondition. \nTrimming, filing, slitting, or cutting \n(a) Slitting a sheet of metal into two sheets, (neither of which is dedicated to a specific \npurpose) is considered to be same condition. \n(b) Cutting a coil of wire into 1 meter lengths from a 1000 meter spool for packaging into \nretail boxes is considered to be same condition. \nPutting up in measured doses, or packing, repacking, \npackaging or repackaging \n\n(a) Packaging imported sugar in individual serving size packets is considered to be \nsame condition. \n(b) Packing the sugar packets in lots of 100 is considered to be same condition. \n\nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Special Import Measures Act \n\nSuperseded Memorandum D \nD7-4-3 dated May 27, 2015 \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D7-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-3-eng.html" + }, + { + "id": "dmemo-D7-4-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-4", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the procedures to be followed by an individual or company when applying for a Customs Bonded Warehouse (CBW) licence, and the conditions under which such warehouse must be operated.\nKeywords: CUSMA , CARM, Duty Drawback Program, Duties Relief Program, Customs Bonded Warehouses, imports, exports, trade chain partners, customs duties\nOn this page Updates made to this D-memo Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods References Contact us", + "history": "", + "last_amended": "2025-10-07", + "current_to": "2025-10-07", + "citation": "Memorandum D7-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html" + }, + { + "id": "dmemo-D7-4-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-4", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines and general information Allowable activities Display goods Permits Application Security Licence Amendment/cancellation of licences Documentation Time limit for storage Restrictions on goods Records Sanctions Unlawful removal Deemed exportation Canada-United States-Mexico Agreement (CUSMA) Transfer Shortages in shipments Damaged, destroyed, or deteriorated goods Disposal of Goods\n- References\n- Contact us", + "history": "", + "last_amended": "2025-10-07", + "current_to": "2025-10-07", + "citation": "Memorandum D7-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html" + }, + { + "id": "dmemo-D7-4-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-4", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.", + "history": "", + "last_amended": "2025-10-07", + "current_to": "2025-10-07", + "citation": "Memorandum D7-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html" + }, + { + "id": "dmemo-D7-4-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-4", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "1. Customs Bonded Warehouses (CBWs) are facilities licensed and regulated by the Canada Border Services Agency (CBSA), and operated by the private sector. Goods in a CBW are considered to be imported into Canada but have not been released from the CBSA . Imported and domestic goods destined for export may be placed in a CBW provided that the goods are readily identifiable.\n2. These facilities provide, with a few exceptions, for the complete deferral of customs duties, anti-dumping and countervailing duties, excise duties and taxes including the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) on imported goods. This deferral continues up to the point the goods are released for Canadian domestic consumption or are exported.\n3. CBWs may consist of:\n- private warehouses operated by individuals or companies for the storage of their own in bond goods\n- public warehouses operated by entrepreneurs for the storage of goods imported by various importers\n4. This program will be of benefit to persons who:\n- import goods into Canada and wish to defer, with some exceptions for up to four years, the payment of duties and taxes until the goods are released for Canadian consumption\n- consolidate imported and domestic goods for export\n- perform the operations listed in paragraph 5 and 6\n- import goods temporarily for display at conventions, exhibitions or trade shows\nAllowable activities\n5. The Customs Bonded Warehouses Regulations allow certain activities to be performed in a CBW that do not change the condition of the goods. The goods in a CBW shall not be further manufactured. Goods may be manipulated, altered, or combined with other goods only for the purpose or in the course of:\n- disassembling or reassembling goods that have been assembled or disassembled for packing, handling, or transportation\n- displaying\n- inspecting\n- marking, labeling, tagging, or ticketing\n- packing, unpacking, packaging or repackaging\n- removing from the warehouse, for the sole purpose of soliciting orders for goods or services, a small quantity of material, or a portion, a piece or an individual object, that represents the goods\n- storing\n- testing\n6. In addition, the following activities that do not materially alter the characteristics of the goods may be carried on in a CBW. These specific activities are:\n- cleaning\n- complying with any applicable law of Canada or of a province\n- diluting\n- normal maintenance and servicing\n- preserving\n- separating defective goods from prime quality goods\n- sorting or grading\n- trimming, filing, slitting, cutting\nDisplay goods\n7. The CBW program may provide for a temporary CBW licence for imported goods to be displayed at conventions and exhibitions as well as for marking purposes. These goods must have been properly declared and documented to enter the CBW designated area. Such goods include products on display as well as those that form part of the display such as stands, tables, backdrops, decorations, display booths, tents, and other housings or coverings. Prohibited or restricted goods are not allowed.\n8. Item number 3 of the Customs Bonded Warehouses Regulations schedule contains provisions for marking purposes or display of goods at conventions, exhibitions, or trade shows of up to 90 days. The goods must then be either exported from or entered (accounted for under section 32 of the Customs Act ) in Canada. Information on temporary imports may be found in Memorandum D8-1-2, International Events and Convention Services Program (IECSP) .\n9. This provision is available for the one-time convention operator, an event planner or organizer, a convention facility hotel operator or owner, and for an importer who has imported goods that are not marked in accordance with the Marking of Imported Goods Regulations .\nPermits\n10. All goods being entered into a CBW are considered to be imported into Canada and are required to meet all other government department requirements/ conditions (such as permits, authorizations, waivers, rulings, etc.).\n11. All permits, certificates, authorizations, or waivers must be presented when entering the goods into the CBW . It is the responsibility of the warehouse operator to inform the CBSA immediately of the revocation of such authorizations.\n12. Restricted and controlled goods without permits and/or authorizations may not be entered into a CBW unless the responsible authority has issued a waiver.\n13. Agriculture products and other goods subject to Tariff Rate Quotas (TRQ) entered into a CBW must have a valid import permit issued by Global Affairs Canada (GAC) in order to be accounted for at the \"within access commitment\" rate of duty. If agriculture products and other goods subject to TRQ 's do not have a valid import permit issued by GAC then General Import Permit number 100 must be quoted in the “Special Authority Permit” field of the Commercial Accounting Declaration (CAD, formally known as the Canada Customs Coding Form, B3-3) using the \"over access commitment\" rate of duty. Should a valid import permit be subsequently issued for goods that were accounted for at the \"over access commitment\" rate of duty, then a CAD adjustment (formally a Canada Customs - Adjustment Request, B2) must be made to reclassify the goods at the \"within access commitment\" rate of duty.\nApplication\n14. Any person who wishes to operate a CBW must present a fully completed Form E401, Application for a Licence to Operate a Customs Bonded Warehouse , via the CARM Client Portal (CCP).\n15. A detailed site plan of the location of the proposed CBW must accompany the application. Flexibility has been provided in the identification of the bonded area to provide for the storage of domestic and in-bond goods. The goods must be readily identifiable through your record-keeping system and be situated in the area designated on your site plan.\n16. CBW applications for the storage of alcoholic beverages must obtain approval from the provincial liquor authority of the province where the CBW will be situated, and a copy of that approval must accompany the application.\nSecurity\n17. Security to be posted with the CBSA for purposes of subsection 91(4) of the Customs Tariff shall be deposited with the Receiver General for Canada.\n18. The amount of security will be 60% of the maximum amount of duties and taxes that would otherwise be payable at any time in the year following the issuance of the licence for the CBW . Security will be reviewed not less than annually and may be decreased or increased according to the largest amount of duties and taxes that would otherwise be payable at any time during the past fiscal year.\n19. One bond may be filed for all CBWs operated by an individual or company within the same CBSA office area, provided the amount of the bond is the total of those amounts required under section 4 of the Customs Bonded Warehouses Regulations for each warehouse. The address of each warehouse and the proportion of the total bond value allocated to that CBW shall be indicated on an attached bond rider. The original bonds will be retained on file at the local CBSA office. Any updates and/or changes should be referred to the CBSA regional office where the CBW is located, or submitted directly through the CCP . All securities are to be handled in accordance with Memorandum D1-7-1: Posting Security for Transacting Bonded Operations .\nLicence\n20. When the applicant has met the requirements of the program, a CBW licence with a unique licence number will be issued. The licence number will consist of the CBSA office code, the letter \"W\" and a three digit number assigned by the CBSA office. When the CBW licence includes authority to store in bond domestic alcohol or tobacco (field 20, Form E401 ), an \"E\" suffix will be added to the licence number. A unique 4-digit sub-locator code will also be provided. The sub-locator code is required when completing an in- or ex- warehouse type Commercial Accounting Document (CAD) in CARM.\nAmendment/cancellation of licences\n21. The Minister may, subject to Customs Bonded Warehouses Regulations , amend, suspend, renew, cancel, or reinstate a CBW licence.\n22. For licence cancellation purposes, the nearest CBSA office must be advised in writing at least 60 days prior to the effective date of cancellation. Alternatively, cancellation notices must be sent in the CCP at least 60 days prior to the effective date of cancellation. The CBSA will then acknowledge receipt of the cancellation notice. Transfer of ownership of the goods stored in a CBW must be reported to the CBSA by submitting a CAD type 30 and a type 13 in CARM . A change of ownership of the CBW facilities or a change of activities or type of goods must be reported immediately to the CBSA in writing.\n23. When a licence is to be suspended by the Minister, the licensee will be advised of the immediate suspension and the reasons for the suspension in writing by registered mail. The licensee has 90 days after the date of suspension to make representation as to why the licence should not be suspended.\n24. When corrective action by the operator is required, the suspension may be withdrawn when the CBSA is satisfied that the cause of the suspension no longer exists.\n25. When a licence is to be cancelled by the Minister, the licensee will be advised in writing by registered mail of the effective date and the reasons for the cancellation. The licensee has 90 days after the date of cancellation to make representation as to why the licence should not be cancelled.\n26. When the Minister is satisfied that the cause for cancellation no longer exists, the notice of cancellation may be withdrawn.\n27. Licensees will be advised in writing by registered mail when a suspended licence has been reinstated.\nDocumentation\n28. For required information on CBSA documentation for CBWs refer to Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents . The following is a list of the entry types that may be used to enter, transfer or remove goods from a CBW on a CARM CAD :\n- CAD type 10-1, in-warehouse, goods entering CBW\n- CAD type 10-2, in-warehouse, goods entering CBW – inventory shortage\n- CAD type 13-1, re-warehouse, transfer of goods – change of ownership\n- CAD type 13-2, re-warehouse, transfer of goods – change of location\n- CAD type 20-1, ex-warehouse, removal for domestic consumption\n- CAD type 21-1, ex-warehouse, removal for export\n- CAD type 21-2, ex-warehouse, removal for Duty Free Shop\n- CAD type 21-3, ex-warehouse, removal for the Duties Relief Program\n- CAD type 21-4, ex-warehouse, removal for diplomats\n- CAD type 21-5, ex-warehouse, removal for Ships' Stores\n- CAD type 21-6, ex-warehouse, removal for destruction\n- CAD type 30-1, transfer of goods – change of ownership\n- CAD type 30-2, transfer of goods – change of location\nTime limit for storage\n29. Generally, goods may be stored in the CBW for a period of up to four years from the date they were entered into the warehouse. However, these time limits vary depending on the type of merchandise, for example, goods such as beer and wine have a five-year time limit. The time limits are specified in section 19 of the Customs Bonded Warehouses Regulations .\n30. Where extenuating circumstances preclude the removal of unclaimed goods within the specified time limits outlined in the Customs Bonded Warehouses Regulations , the CBSA may grant an extension under authority of subsection 37(3) of the Customs Act , provided a written request is received from the importer, owner or their agent prior to the expiration of the specified time limit.\nRestrictions on goods\n31. No licensee shall receive intoxicating liquor in, or transfer from a CBW unless the licensee has obtained written approval to receive or transfer the intoxicating liquor from the board, commission, or agency authorized by the laws of that province to sell or authorize the sale of intoxicating liquor in that province. Intoxicating liquor is defined in the Excise Act, 2001 .\n32. Provincial liquor authorities operating warehouses may:\n- establish warehouses at various locations within a province and designate one such location as the control point for all CBW transactions within that province\n- use the average value concept on all importation's of bottled stock provided that such stock has been previously imported or the brand number has been previously registered with the CBSA\n33. Tobacco products can only be received or removed from a CBW for the following reasons:\n- when they are for sale to a foreign diplomat in Canada, export from Canada, sale to a duty free shop, or use as ships' stores\n- when they are manufactured tobacco, other than cigarettes, tobacco sticks or snuff, and the licensee is a licensed tobacco or cigar manufacturer under the Excise Act, 2001\n34. Domestic tobacco products may only be placed into, or removed from a CBW on condition that they are to be removed for use as ships' stores. Subsection 92(3) of the Customs Tariff states that the excise tax imposed under Part 3 of the Excise Act, 2001 is not relieved by placing manufactured tobacco that is manufactured or produced in Canada in a CBW .\nRecords\n35. Record keeping systems must be able to track the movement of all goods under the CBSA's control in the CBW including:\n- the movement into the warehouse\n- the movement while in warehouse\n- transfers to and from other licensed CBWs\n- records of allowable activities including manipulation, unpacking, packing, alteration, or combination with other goods in the CBW\n- all ex- CBW movements (the movement leaving the warehouse)\n36. A CBW operator must acknowledge receipt of goods into the warehouse providing the importer/broker with a signed copy of the accounting document, which will confirm the operator's liability for duties owing on the goods until their eventual release.\n37. Only similar goods of equal unit or package value may be shown on any one line of a CAD for entry into a CBW . Whenever applicable, model and serial numbers must be included with the description of goods.\n38. Ex- CBW accounting documents for goods exempt of duties for sale to accredited diplomats must be accompanied by a written application, signed by a person designated on the list of Foreign Representatives in Canada .\n39. Warehoused goods may be temporarily removed from warehouse for exhibition provided that the conditions set forth in Memorandum D8-1-1: Administration of Commercial Temporary Importation (Tariff Item No. 9993.00.00) Regulations , are met. Documentation requirements are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n40. Coding instructions for the completion of all CBW types of CARM Commercial Accounting Documents are contained in Appendix C of Memorandum D17-1-10: Coding of Customs Accounting Documents .\nSanctions\n41. Failure to comply with the Customs Bonded Warehouses Regulations , the legislative provisions of the Customs Act and policies may result in the application of a monetary penalty and in the case of continued non-compliance, possible suspension and/or cancellation of your licence. Legislation on penalties and interest may be found under section 109.1 of the Customs Act . The legislative authority to cancel or suspend a CBW license is contained in sections 7 and 8 of the Customs Bonded Warehouses Regulations .\n42. Failure to maintain the records required to participate in this program by the Imported Goods Records Regulations may also result in sanctions being applied.\n43. Failure to report non-compliance (goods that no longer qualify for the program) within the legislated time limits will also result in application of penalties and interest.\n44. Failure to provide books and records when requested in accordance with section 43 of the Customs Act is an offense under section 160 of the Customs Act and may result in a summary conviction and/or imprisonment.\n45. The CBSA will conduct periodic verifications to monitor compliance.\nUnlawful removal\n46. Goods unlawfully removed from a CBW may be seized as forfeit pursuant to section 110 of the Customs Act . If the goods are not found, a sum equal to the ascertained duty paid value may be forfeited pursuant to section 124 of the Customs Act .\nDeemed exportation\n47. Subsection 89(3) of the Customs Tariff contains a list of when goods are deemed to be exported. This means that goods placed in a CBW as ships' stores, for supply to a duty free-shop or for export are considered a deemed exportation.\n48. Imported goods that have been duty paid, goods imported under the Duties Relief Program, and domestic goods (produced from imported materials) are considered to be exported when they enter a CBW . Upon entry into the CBW , these goods are eligible for a drawback of duties. For goods delivered to a CBW or duty-free shop for exportation, documentation must include a copy of the CAD or Form B116, Canada Customs Duty Free Shop Accounting Document .\nCanada-United States-Mexico Agreement (CUSMA)\n49. Sections 95 to 98 of the Customs Tariff explain how CUSMA affects goods imported from non- CUSMA countries and used in the production of another product that is subsequently exported to a CUSMA country.\n50. Goods leaving the CBW for export or duty paid goods entered into a CBW as \"deemed export\" and seeking a drawback may be affected by Article 2.5 of the CUSMA . If an affected end product is placed in a CBW and exported to a CUSMA country, relief of duties must be paid within 60 days of export Additional information pertaining to the CUSMA restrictions may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\n51. CUSMA does not affect relief or deferral of customs duties on products exported to non- CUSMA countries. The lesser of formula does not apply to products exported to non- CUSMA countries. Additional information may be found in Memorandum D7-4-3: CUSMA Requirements for the Duty Drawback and the Duties Relief Programs .\nTransfer\n52. A transfer means the change of ownership or the movement of goods between CBWs , or between a CBW and a duty-free shop, or both. The importer or owner of the goods shall submit a CAD in the CARM system under subsection 21 of the Customs Act .\n53. The types of transfers and documentation procedures are outlined in Appendix C (examples 15 to 18) of Memorandum D17-1-10: Coding of Customs Accounting Documents . Procedures for the removal of excisable goods from an excise bonding warehouse to a CBW are outlined in Memorandum D4-2-1: Ships' Stores . Information regarding the transfer of goods between programs (Duty Relief Program, Drawbacks Program and CBW Program) is outlined in Memorandum D7-4-1: Duties Relief Program .\nShortages in shipments\n54. Where shipments involving shortages are accounted for and delivered to the CBW , a \"Nil\" CAD ex-warehouse accounting entry must be presented for the quantity short-shipped, provided that evidence has been produced to verify the shortage. A CAD will account for the total quantity of goods with a notation indicating the quantity and value of goods were short. Procedures for shortages in split shipments (part for consumption, part for warehouse) and for goods to arrive are outlined in Memorandum D17-1-1: Documentation Requirements for Commercial Shipments .\n55. Where evidence of a short-shipment is not presented within 60 days of the date of warehousing, a CAD ex-warehouse accounting entry must be presented to the CBSA to account for duties on the quantity of goods that were short-shipped. Where any quantity of warehoused goods will be ex-warehoused prior to the end of the 60 days, the CAD ex-warehouse must also account for any shortage that has not been properly verified. Further information regarding shortages may found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nDamaged, destroyed, or deteriorated goods\n56. The importer is entitled to a reduction of the duty and tax payable when goods suffer damage, deterioration, or destruction in a CBW . A CAD , type 21-6, supported by an approved Form K11, Certificate of Damaged Goods must be submitted to the CBSA to account for the reduction in the quantity and value of the goods and to adjust inventory records. Details may be found in Memorandum D6-2-5: Abatement of Customs Duties , and Memorandum D6-2-3: Refund of Duties . Documentation details may be found in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nDisposal of goods\n57. If goods remain in the CBW at the end of the specified time limit, without authorization for an extension of the allowable time limits, the CBSA will remove the goods and arrange for disposal. Goods may be either transferred to the local Queen's warehouse or sent to a Queen's warehouse at a central point.", + "history": "", + "last_amended": "2025-10-07", + "current_to": "2025-10-07", + "citation": "Memorandum D7-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html" + }, + { + "id": "dmemo-D7-4-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D7-4-4", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\n- Customs Tariff\n- Excise Act, 2001\n- Customs Act\n- Imported Goods Records Regulations\n- Customs Bonded Warehouses Regulations\n- Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D4-2-1: Ships’ Stores\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-5: Abatement of Customs Duties\n- Memorandum D7-4-1: Duties Relief Program\n- Memorandum D7-4-2: Duty Drawback Program\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations\n- Memorandum D17-1-1: Documentation Requirements for Commercial Shipments\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD7-4-4 dated July 13, 2001\nIssuing office\nTrade and Anti-dumping Programs Directorate Trade Incentives Unit\nOther references\n- Form B116 – Canada Border Services Agency Duty Free Shop Accounting Document\n- Form K11 – Certificate of Damaged Goods", + "history": "", + "last_amended": "2025-10-07", + "current_to": "2025-10-07", + "citation": "Memorandum D7-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d7/d7-4-4-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D8-1-1: Administration of \nTemporary Importation (Tariff Item No. \n9993.00.00) Regulations \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which goods may qualify for duty-free entry \nunder tariff item No. 9993.00.00 of the Schedule to the Customs Tariff . It also identifies those \ncircumstances where temporarily imported goods are entitled to full or partial relief of the goods \nand services tax/harmonized sales tax (GST/HST). \nPlain language summary \nTarget audience: Importers of commercial goods \nKey content: How to complete Form BSF865 for the temporary importation of commercial \ngoods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, CAD, \nEDI \nOn this page \n• Updates made to this D-memo \n• Guidelines and general information \n• Conditions \no Prohibited/restricted/controlled \no Other government department requirements \no Goods for sale or spare parts for repair services \no Leased goods \no Further manufacturing or processing \no Use and quantity \no Consumable goods \no Time limits \no Security \no Vessels \n• Goods and services Tax/Harmonized Sales Tax (GST/HST) \n• Required documentation \no Certificate of Origin \no CBSA documentation \n• Exceptions \n• Security requirements \no Cash or certified cheques \n\no Bonds \no Exception - Goods that were classified under former heading 98.19 (display goods) \no Low risk \no Goods for emergency use \no Cold Weather Testing Program \no Horses \n• Time periods/extensions \no Period of importation - duty-free \no Period of importation - GST/HST relief \n• Goods remaining in Canada \n• Export procedures \n• Corrections and re-determinations \n• Failure to comply \n• Interest and penalties \n• Appendix A: Additional requirements for non-resident and resident vessels in Canada for storage \nor repair \n• Appendix B: Goods and Services Tax (GST/HST) Relief \n• Appendix C: Temporary importation of goods in response to an emergency \n• Appendix D: Information required regarding applications made by letter for the cold weather \ntesting program \n• References \n• Contact Us \nUpdates made to this D-memo \n• The revisions made in this memorandum do not affect or change any of the existing \npolicies, but reflect the replacement of Form E29B, Temporary Admission Permit with \nForm BSF865, Temporary Admission Permit, to be used when temporarily importing \ncommercial goods. \nGuidelines and general information \n1. All goods entering Canada, even those imported temporarily, are subject to duties and taxes \n(including the goods and services tax/harmonized sales tax (GST/HST)) on their full value, \nunless there is specific legislation in place that will entirely or partially relieve the importer of this \nobligation. As of January 1, 1998, with the introduction of the simplified Customs Tariff, the \ncustoms duty portion of various regulations, remission orders and tariff items was incorporated ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "into tariff item No. 9993.00.00 and the Temporary Importation (Tariff item No. 9993.00.00) \nRegulations were issued. \n2. The amendments to the Customs Tariff resulted in the deletion of some tariff headings and \nsubheadings that had provided full or partial relief from the GST/HST (taxes paid or payable \nunder Division III of Part IX of the Excise Tax Act). The Department of Finance has indicated \nthat, in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under headings 98.12 and \n98.19, and subheadings 9823.60, 9823.70 and 9823.80, will continue for those goods as if \nthose headings and subheadings still existed. These provisions are: \n\n(a) Former heading 98.12 – Publications of the United Nations or the North Atlantic Treaty \nOrganization or any of their specialized agencies; books received from free lending \nlibraries abroad, subject to return under Customs supervision within sixty days. \n(b) Former heading 98.19 – Goods imported for a period not exceeding six months for the \npurpose of display at a convention or a public exhibition at which the goods of various \nmanufacturers or producers are displayed. \n(c) Former heading 98.23 – Specified goods imported on a temporary basis from Mexico, \nUnited States or Chile: \n9823.10 – Professional equipment necessary for carrying out the business activity, trade \nor profession of a business person who qualifies for temporary entry pursuant to Chapter \n16 of the Canada-Unites States-Mexico Agreement or Chapter K of the Canada-Chile \nFree Trade Agreement \n9823.20 – Equipment for the press \n9823.30 – Equipment for sound or television broadcasting \n9823.40 – Cinematographic equipment \n9823.50 – Goods for sports purposes \n9823.60 – Goods intended for display or demonstration \n9823.70 – Commercial samples \n9823.80 – Advertising films \n9823.90 – Conveyances or containers based in the United States, Mexico or Chile \nengaged in the international traffic of goods. \n3. In addition, the pieces of legislation listed below, while amended to remove any references to \ncustoms duty relief, continue to provide tax relief, including relief of the GST/HST: \n(a) Temporary Importation (Excise Levies and Additional Duties) Regulations, \n(b) Commercial Samples Remission Order, \n(c) Foreign Organizations Remission Order, 1983 (in part), \n(d) Goods for Emergency Use Remission Order, \n(e) Goods Imported for Certification Remission Order, \n(f) Merchandise for Photographic Layouts Remission Order, \n(g) Scientific or Exploratory Expeditions Remission Order, and \n(h) Side Shows and Concessions Remission Order. \n4. Questions regarding the GST/HST treatment of temporarily imported goods should be \nsubmitted to the address provided in the reference section of this memorandum. \n5. For the purposes of this memorandum, references to “importer” are meant to include, where ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "appropriate, an agent representing the importer. The term “agent” is to be administered \naccording to the guidelines laid out in Memorandum D1-6-1, Authority to Act as an Agent. \n\nConditions \n6. Generally, all goods being imported temporarily, as long as they are not being imported for \nsale, for lease, or for further manufacturing or processing, will qualify for customs duty-free \nentry under tariff item No. 9993.00.00. \n7. To be classified under tariff item No. 9993.00.00, the temporarily imported goods must first \nbe classified under the appropriate tariff item in Chapters 1 to 97 of the Schedule to the \nCustoms Tariff. Legal Note 3 to Chapter 99 reads as follows: \nGoods may be classified under a tariff item in this Chapter and be entitled to the Most-\nFavoured-Nation Tariff or a preferential tariff rate of customs duty under this Chapter that \napplies to those goods according to the tariff treatment applicable to their country of origin \nonly after classification under a tariff item in Chapters 1 to 97 has been determined and the \nconditions of any Chapter 99 provision and any applicable regulations or orders in relation \nthereto have been met. \n8. If the goods are customs duty-free when classified in Chapters 1 to 97 and they are not \nentitled to relief of the GST/HST, the importer should classify the goods under their applicable \ntariff item in Chapters 1 to 97, rather than tariff item No. 9993.00.00, (i.e., permanently import \nthe goods) as there would be no benefit to using tariff item No. 9993.00.00. Rather, the importer \nwould be restricted by the conditions of the tariff item. \nProhibited/Restricted/Controlled \n9. Even though the goods will only be imported temporarily, the inspecting Canada Border \nServices Agency (CBSA) Officer must take into consideration whether the goods are prohibited, \nrestricted, or controlled. \nOther Government Department Requirements \n10. Some goods, even though they are only being imported temporarily, are subject to other \ngovernment department (OGD) requirements and cannot be released by the CBSA until all the \nnecessary inspections are completed, and any required documents or certificates are produced. \nFor example, veterinary certificates for horses, import permits for certain classes of goods, and \nSchedule VII Declaration of Importation of a Vehicle For Exhibition, Demonstration, Evaluation, \nTesting or Special Purposes declarations for vehicles imported for exhibition, demonstration, \nevaluation or testing. \n11. For information on other federal government requirements, see the Memoranda D19 series. \nGoods for Sale or Spare Parts for Repair Services \n12. Goods imported for sale or as spare parts for repair services are not eligible under tariff item \nNo. 9993.00.00, even when there is a reasonable expectation that some of the goods will not \nbe sold and the unsold units will be exported or the parts will not be used and the unused parts ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported \nby a touring company for sale during their performances, or goods imported for sale at trade \n\nshows or conventions. An example of spare parts for repair services is computer parts imported \nby a service technician who is unsure of the cause of the problem. \n13. An exception is made for spare parts imported for the purpose of racing. These parts qualify \nfor full relief of the GST/HST under the provisions of Item 38 of the Schedule to the Temporary \nImportation (Excise Levies and Additional Duties) Regulations when they are imported by a \nnon-resident. \n14. At the time of importation, the importer has two options: \n(a) the goods may be fully accounted for at the time of release on a Commercial Accounting \nDeclaration (CAD); or \n(b) the bonded warehouse procedure may be used for the facility where the goods will be \nsold or repaired. \n15. The importer cannot document the goods on a BSF865, Temporary Admission Permit, or an \nA.T.A Carnet or a C.P.D. Canada/Chinese Taipei Carnet (hereafter referred to as Carnets) at \nthe time of importation and then, at the time the unsold balance of the goods or the unused \nspare parts are exported, account for the portion of the goods that remain in Canada on a CAD. \n16. The importer may be entitled to a refund of any customs duties paid on the goods imported \nfor sale or to be used as spare parts if they are not sold, used or damaged in Canada, and they \nare exported from Canada. Additional information on the drawback process is contained in \nMemorandum D7-4-2, Duty Drawback Program. \n17. There is no provision in the Excise Tax Act that allows for a rebate of the GST/HST paid on \nthe unsold goods or the spare parts exported from Canada. Where the importer is a GST/HST \nregistrant, an input tax credit would generally be claimed for the GST/HST paid on importation. \nInformation on input tax credits and registering for the GST/HST is available from the contact \nidentified in the reference section of this memorandum. \nLeased Goods \n18. Where the importer is the lessee, i.e., the goods are leased by the importer and imported for \nthe importer’s own use, the goods may qualify under tariff item No. 9993.00.00. Where the \nimporter of the goods is or will be the lessor, i.e., where the goods will be leased or sub-leased \nby the importer to another party after the goods are imported, the goods do not qualify under \ntariff item No. 9993.00.00. \nFurther Manufacturing or Processing \n19. For the purposes of tariff item No. 9993.00.00, the term “further manufacturing or \nprocessing” does not include “repair” but it does include “alteration”. A “repair” is defined as a \ncorrective maintenance activity that restores a good to its “as-finished” condition and goods \ntemporarily imported to be repaired are eligible for customs duty relief under tariff item No. ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "9993.00.00. However, where the goods will be subjected to a process that goes beyond repair, \ni.e., the goods will be further manufactured or processed, the goods do not qualify under tariff \nitem No. 9993.00.00. \n20. Importers who want to temporarily import goods for further manufacturing or further \nprocessing should consider the CBSA’s Duties Relief or Drawback Programs. \n\nUse and Quantity \n21. At the time of importation, the importer must specify what the goods will be used for while in \nCanada. For example, the bill of lading on a package might read “Commercial samples for \ndisplay at the Canadian National Exhibition in Toronto” or an importer may orally declare that a \nhorse will be running in races at different racetracks in Ontario and Quebec. \n22. At the time of importation, an officer will review the intended use of the goods, as specified \nby the importer, and decide whether or not the number of goods being imported is reasonable. \nIf, in the opinion of the officer, the quantity of goods is such that the importer may not intend to \nexport the goods, they do not qualify under tariff item No. 9993.00.00. The goods must then be \nimported under a tariff item in Chapters 1 to 97 and the applicable duties and taxes paid. For \nexample: \n(a) A sales representative declares that 30 pairs of shoes are being imported temporarily to \nsolicit orders from various retailers in the province of Saskatchewan. If, in the opinion of the \ninspecting officer, the 30 pairs of shoes are sufficiently different in kind, quality or colour to \npreclude their being imported for sale, the amount may be deemed to be reasonable and \nthe shoes will qualify under tariff item No. 9993.00.00. \n(b) A freelance photographer travelling alone declares 40 blank videotapes, three video \ncameras of Japanese origin, 100 rolls of unexposed film, and four identical still cameras of \nGerman origin as being temporarily imported to film a sporting event. The amount of \nequipment appears unreasonable and the goods do not qualify for importation under tariff \nitem No. 9993.00.00. \nConsumable Goods \n23. The purpose of the importation specified by the importer at the time of importation must \nclearly show that there is an intention to export the goods. Generally, consumable goods may \nnot be imported under tariff item No. 9993.00.00. For example, fireworks imported for use in \npyrotechnic competitions or rockets imported for use in satellite launches, do not qualify under \ntariff item No. 9993.00.00. \n24. An exception is made for goods imported in response to an emergency or for testing by an \napproved organization. For example, fire suppressant foam imported for use in an emergency \nor nightgowns imported for flammability testing to meet Canadian Standards Association \nstandards. \nTime Limits \n25. Goods imported under tariff item No. 9993.00.00 can only remain in Canada for a limited \ntime, after which they must be exported, destroyed under CBSA supervision or duty paid. The ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "legislation that relieves the GST/HST may further limit the importation period. For example, the \nlegislation which provides academic regalia with relief of the GST/HST limits that relief to 30 \ndays with no extensions. Further information on the importation period is contained in the \nsection “Time Periods/Extensions”. \n\nSecurity \n26. To ensure that the temporarily imported goods are exported from Canada, the officer may \nrequire the importer to post a security deposit. Further information on security deposits is \ncontained in the section “Security Requirements”. \nVessels \n27. Vessels may only be imported under tariff item No. 9993.00.00 when they are imported for \nspecific purposes, such as repair, overhaul, alteration, adjustment, storage, display at an \nexhibition of similar manufacturers, racing, testing, etc. For vessels which are temporarily \nimported for purposes other than those listed in the tariff item, please see the applicable \nmemorandum, such as Memoranda D2-1-1, Temporary Importation of Baggage and \nConveyances by Non-residents, D2-2-3, Importation of Goods by Seasonal Residents, D3-1-5, \nInternational Commercial Transportation, D3-5-1, Marine Pre-load/Pre-arrival and Reporting \nRequirements or D3-5-7, Temporary Importation of Vessels. \n28. As with other goods imported for repair, temporarily imported vessels which are imported \ninto or remaining in Canada for repair, overhaul, alteration or adjustment are to be exported \nafter the repair is complete. If the repair cannot be completed by the initial expiry date the \nimporter or agent must contact the regional office to request a new expiry date. See the section \n“Time Periods/Extensions” in this memorandum for further information. Particularly for \nextensions beyond 18 months from the original date of entry, the importer/agent may be \nrequired to present documentation from the repair facility explaining why the extension is being \nrequested and when the repairs will be completed. \n29. If vessels are imported into or remain in Canada for storage, including vessels undergoing \nthe work in the previous paragraph and where it is impossible or impracticable to export the \nvessel immediately after the work is completed, the vessel must be demobilized; vessels in \nstorage must be removed from active service, and placed in a storage facility or area. Further, \nthe vessel may not be used as a storage facility, as a temporary residence nor for any other \npurpose while it is in storage. \n30. Non-residents’ vessels which are imported under tariff item No. 9803.00.00 and are \nsubsequently kept in Canada for repair or storage under tariff item No. 9993.00.00 at the end of \nthe boating season or which are imported under tariff item No. 9993.00.00 for repair, storage, \netc. may also be subject to additional administrative requirements. Please see Appendix A for \nadditional information and requirements. \n31. Residents who are importing non-duty and tax paid vessels will also be subject to the ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "provisions in paragraphs 28 through 30 and Appendix A. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n32. Where the goods qualify for customs duty-free entry under tariff item No. 9993.00.00, the \nnext step is to decide whether they are fully or partially relieved of all or part of the GST/HST \nnormally payable under Division III of Part IX of the Excise Tax Act “Tax on Imported Goods”, \nor of the excise duties payable under sections 21.1 to 21.3 of the Customs Tariff. The GST/HST \nmay be fully or partially relieved, or the goods may not be entitled to any relief of the GST/HST. \n\n33. Appendix B “Goods and Services Tax/Harmonized Sales Tax (GST/HST) Relief”, has been \ndeveloped as a reference tool to assist in determining whether the goods qualify for relief of the \nGST/HST. If the goods are not listed in the Index, they are probably subject to full GST/HST. \nHowever, some of the key words in the Index are generic, such as “Commercial Samples” and \n“Display, goods imported for the purposes of,” so, while the exact goods may not be identified, \nthey may be considered under a less specific key word. \n34. If the goods are identified in the Index (for example, “Films”), further reference should be \nmade to the descriptions contained in Appendix B that detail the following: \n(a) conditions that must be met; \n(b) the maximum length of time the goods are entitled to relief of the GST/HST; \n(c) whether the GST/HST is relieved in full or partially at a rate of 1/60th or 1/120th for some \nvessels; \n(d) the relevant relieving legislation; \n(e) examples of the types of goods that qualify or do not qualify; and \n(f) the applicable special authorization code. \n35. For example, the GST/HST is fully relieved on “films” only when the film is imported \ntemporarily under one of the following conditions: \n(a) Motion-picture films, slides, audio and videotapes and sound recordings devoid of \nadvertising for use in sales meetings or staff training, or giving technical instructions to \nemployees, when imported by non-residents. These goods may not be used for \npresentations to potential customers or the general public. \n(b) Films, videotapes and slides of an instructive, informative or documentary nature, when \nconsigned to social and service clubs, charitable organizations and other similar groups \nfor entertainment purposes. \n(c) Motion-picture films, videotapes, television and radio programs, and other articles for \nreview by a recognized board of censors. \nNote: If a film does not meet one of these conditions, the GST/HST is not relieved, even \nthough the film is being imported temporarily. \n36. If, after reviewing the Index and descriptions in Appendix B, there is any question whether \nthe goods qualify under a given provision, the text of the relieving legislation should be \nreviewed. \nRequired Documentation \n37. In addition to the CBSA documentation, the importer must present any documents or \ncertificates required by other government departments. ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Certificate of Origin \n38. To benefit from the preferential tariff treatment provided under a free trade agreement \n(FTA), the importer must provide a copy of the Certificate of Origin corresponding to the FTA, \n\nfor the goods in question, or a declaration indicating that the Certificate of Origin is in the \nimporter’s possession and will be presented upon request. \n39. Certificates of Origin certify that the goods in question meet the applicable rules of origin \nprescribed under each FTA. \n40. This documentation must be presented when the goods are reported. If the Certificate of \nOrigin only becomes available after the goods are reported, the importer may apply for a refund \nof any security deposit. \n41. The formal Certificate of Origin is not required for low value commercial goods. In lieu of a \nCertificate of Origin, the importer must have in his/her possession at the time of accounting, a \nStatement of Origin, completed by the exporter. For more information on the Statement of \nOrigin and what constitutes “low value commercial goods”, please consult Memoranda D11-4-2, \nProof of Origin of Imported Goods and D11-4-14, Certification of Origin Under Free Trade \nAgreements. \n42. Although a security deposit is typically not required where the importer presents a \nCertificate of Origin, this does not preclude the goods from being documented on a BSF865. \nThe officer may require that the goods be documented on a BSF865 to ensure exportation. The \naccuracy or validity of the Certificate of Origin will become an issue and may impact the duties \nand taxes assessed if the goods are not exported. \nCBSA Documentation \n43. The following table outlines the usual documentation requirements based on GST/HST \ntreatment and whether the goods are customs duty-free or not, when classified in Chapters 1 to \n97 of the Customs Tariff. \n\nGST/HST \nFully Relieved \nGST/HST \nPartially \nRelieved \nGST/HST \nFully Payable \nCustoms duty free when \nclassified in \nChapters 1 to 97 of the \nCustoms Tariff \nBSF865 or \nCarnet (see \nfollowing section, \n“Exceptions”) \nCAD CAD (imported as if the \ngoods are being imported \npermanently) \nSubject to customs duties \nwhen classified in Chapters \n1 to 97 of the Customs \nTariff \nBSF865 or \nCarnet \nCAD BSF865 or Carnet, and \nCAD \n\n44. Details on the use and completion of the BSF865 and the Carnets can be found in \nMemoranda D8-1-4, Administrative Procedures Related to BSF865, Temporary Admission \nPermit, and D8-1-7, Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the \nTemporary Admission of Goods. Details on the use and completion of the CAD can be found in \nMemoranda D17-1-5, Registration, Accounting and Payment for Commercial Goods, and D17-\n1-10, Coding of Customs Accounting Documents. \n\n45. The BSF865 is only available via the CARM Client Portal (CCP), and cannot be submitted \nusing an electronic entry presented by the following service options: \n• 911 IGU- SWI \n• 125 SEA-EDI / PARS EDI ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "46. Goods that are imported temporarily to be repaired are usually documented on a BSF865. \nHowever, they cannot be documented on a Carnet because the World Customs Organization’s \ninternational Customs Convention on the A.T.A. Carnet for the temporary admission of goods \nprohibits the use of a Carnet for this purpose. \n47. If the goods are entitled to relief of the GST/HST, or any other tax under the Excise Tax Act, \nthe appropriate authorization code identified in Appendix B must appear in “Special Auth OIC” \nfield of the CAD or in the appropriate field of the BSF865. The regular 10-digit classification \nnumber applicable to the goods under Chapters 1 to 97 of the Customs Tariff must be \ndetermined and entered in the appropriate field on the CAD or in the applicable field on the \nBSF865. The “General List” on the Carnet should be sufficiently detailed to enable the goods to \nbe classified if the goods are not exported. \n\n48. Importers who document their temporarily imported goods on a CAD are cautioned that, for \na period of four years, they must maintain proof that the goods qualified for the relief provision \nclaimed, as well as proof that the goods were exported, destroyed under CBSA supervision, or \nconsumed or expended under prescribed conditions. \nExceptions \n49. Where goods are customs duty-free when classified in Chapters 1 to 97 of the Customs \nTariff, and entitled to full relief of the GST/HST, there are exceptions to documenting the goods \non a BSF865 or Carnet: \n(a) Non-taxable Imported Goods (GST/HST) Regulations, excluding paragraph 3(i); \n(b) Goods Imported for Certification Remission Order; \n(c) Foreign Organizations Remission Order, 1983; \n(d) Scientific or Exploratory Expeditions Remission Order; \n(e) Goods for Emergency Use Remission Order; \n(f) Goods that were classified under former heading 98.19; and \n(g) Goods of Section 5.1 of Schedule VII of the Excise Tax Act which are imported \ntemporarily as replacement goods, where the supply of the replacement goods and the \nrepair or permanent replacement of the goods are supplied under warranty for no \nconsideration, other than shipping and handling. \nNon-taxable Imported Goods (GST/HST) Regulations \n50. Temporarily imported goods that are customs duty free under Chapters 1 to 97 of the \nSchedule to the Customs Tariff and which are also eligible for GST/HST relief under the Non-\ntaxable Imported Goods (GST/HST) Regulations, other than the goods that are eligible under \n\nparagraph 3(i), may be documented on a CAD. Such goods include goods imported for the sole \npurpose of public exhibit by a public sector body under paragraph 3(c) and goods imported for \nthe sole purpose of maintenance, overhaul or repair of those goods in Canada under paragraph \n3(d). \n51. Some goods that are eligible under these regulations may require additional documentation. \nFor example, under paragraph 3(g) of the Regulations, “a print, an etching, a drawing, a ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "painting, a sculpture or other similar work of art” must meet the requirements of subparagraphs \n3(g)(i) through 3(g)(iii) to qualify. The importer must attach to or include the following \ndeclaration on the CAD : \nI hereby declare that it is my expectation that at least 75%, in value, of the works of art in \nthis shipment will be exported within one year after this date. \n(Signed): \n(Dated): \nGoods Imported for Certification Remission Order \n52. Goods that are eligible for GST/HST relief under the Goods Imported for Certification \nRemission Order are to be documented on a CAD. The importer must maintain proof of export \nor, in the case of goods that are consumed or expended during the testing, copies of the testing \nresults. Examples of goods that are consumed or expended during testing are chemical \nproducts, food products and goods imported for flammability and durability testing. The \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations waive the requirement to \nproduce evidence of exportation for goods that are consumed or expended during testing by an \napproved organization. A Form E15, Certificate of Destruction/Exportation, or a copy of the test \nresults with a statement signed by a responsible individual attesting to the consumption or \ndestruction of the goods in Canada while being tested or examined, must be available for \nreview if requested. Special authorization code 87-1044 must be entered in the “Special Auth \nOIC” of the CAD and, where necessary, “9993” must be selected in the “Tariff” dropdown menu. \nForeign Organizations Remission Order, 1983 \n53. The Foreign Organizations Remission Order, 1983, provides relief of GST/HST and excise \ntaxes on equipment imported by a foreign organization holding a convention in Canada. The \nterm “equipment” includes projectors, cameras, sound and lighting equipment, audio-visual \nequipment, typewriters or other office machinery imported exclusively for use in the conducting \nof the meeting or convention. A “foreign organization” is defined as a corporation whose head \noffice is outside Canada or an association that is not incorporated and none of whose members \nare residents of Canada, but does not include a Canadian branch of any such association. The \nmeeting or convention cannot be open to the general public. The equipment is imported under \ntariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of \nthe meeting or convention. \n54. The order also relieves the GST/HST and any excise taxes owing on souvenirs imported for \nfree distribution, where the individual value exceeds CAN$25, and full or partial relief for official \nparaphernalia imported for sale, that are unsold or not given away during the convention or \nmeeting as long as they are exported from Canada. For souvenirs valued at less than CAN$25 \neach, the GST/HST and excise taxes are relieved. \n", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "55. As long as all the unsold official paraphernalia and all the souvenirs with an individual value \nexceeding CAN$25 that are not given away are exported, the official paraphernalia which is \nsold and the distributed souvenirs that remain in Canada are customs duty-free and are \nclassified under tariff item No. 9830.00.00. \n56. The GST/HST and any excise taxes paid or payable under Division III of Part IX and under \nany other Part of the Excise Tax Act on official paraphernalia imported by a foreign organization \nand sold at the meeting or convention (i.e., not exported by the foreign organization) may be \nfully or partially relieved under certain conditions. The relief on the non-exported official \nparaphernalia will be equivalent to the percentage of non-residents officially in attendance at \nthe meeting or convention provided that: \n(a) the foreign organization maintains records of attendance at, and registration for, the \nmeeting or convention and produces the records for inspection at any reasonable time on \nrequest of an officer employed in the administration of the Customs Act or the Excise Tax \nAct; \n(b) any unsold official paraphernalia imported by the foreign organization for sale at the \nmeeting or convention is exported immediately after the conclusion of the meeting or \nconvention; and \n(c) the meeting or convention is not open to the Canadian public at large. \n57. At the time of importation, the equipment, official paraphernalia and souvenirs are \ndocumented on BSF865. \n58. At the conclusion of the convention or meeting, the importer must account for any goods \nthat remain in Canada. The following table is provided to assist in completing the CAD: \n\nGoods Remaining in \nCanada \nSpecial Auth OIC Classification field \nEquipment N/A In accordance with Chapters 1 \nto 97 of the Customs Tariff \nOfficial Paraphernalia see paragraph 56 9830.00.00 \nSouvenirs valued at CAN$25 \nor less \n84-867 9830.00.00 \nSouvenirs valued at more than \nCAN$25 \nN/A 9830.00.00 \n\nScientific or Exploratory Expeditions Remission Order \n59. Temporarily imported goods entitled to relief of the GST/HST under the Scientific or \nExploratory Expeditions Remission Order, and imported under tariff item No. 9993.00.00 are to \nbe documented on a CAD. Special authorization code 95-132 is entered in “Special Auth OIC”. \nThe 10-digit classification number applicable to the goods under Chapters 1 to 97 must appear \nin the appropriate field and, if necessary, “9993” is to be entered in the applicable field. To \nsatisfy the time limit provisions of both the Temporary Importations (Tariff Item No. 9993.00.00) \nRegulations and the Scientific or Exploratory Expeditions Remission Order, the time limit field of \n\nthe CAD should reflect the anticipated completion date of the expedition to a maximum of two \nyears from the date of entry. \n60. Any goods previously imported under this remission order and currently documented on a ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "BSF865 should be transferred to a CAD, maintaining the authorized period of importation. The \ntime limit in the appropriate field of the CAD must reflect the expiry date of the BSF865. \n61. The CAD must be accompanied by a certificate signed by an authorized representative of \nthe expedition in the following format: \nThe goods covered by this accounting document are for the sole use of non-residents of \nthe (name of expedition), sponsored by (name of sponsoring organization) and they are \nnot for resale, donation or other distribution to residents of Canada, and the sponsors \nhave undertaken to make available to the government of Canada all information \nobtained in Canada as a result of the expedition’s field studies. \n62. To extend the period of importation beyond two years, the importer must submit a CAD. \nExtensions will be granted for a maximum of two years at a time. The maximum period of \ncustoms duty relief is four years. At the end of the four years, the CAD seeking an extension will \nnot have “9993” in the appropriate field and the customs duties must be paid for the goods. \nUnder the Scientific or Exploratory Expeditions Remission Order, the Minister may grant \nextensions of the GST/HST relief for two years at a time as long as necessary to complete the \nexpedition. \n63. For additional information regarding CBSA clearance policy and procedures for foreign \nscientific or exploratory expeditions, including Marine Scientific Research (MSR), please see \nMemorandum D2-1-2, Foreign Scientific or Exploratory Expeditions in Canada. \nGoods for Emergency Use Remission Order \n64. When goods imported under the Goods for Emergency Use Remission Order are \nconsumed or destroyed in response to the emergency they cannot be exported. The Temporary \nImportation (Tariff Item No. 9993.00.00) Regulations waives the requirement to provide proof of \nexport for these goods. Where a BSF865 was completed at the time of importation, a CAD \nshould be completed for any goods that will not be exported. Special authorization code 73-\n2529 is to be entered in the “Special Auth OIC” field and, where necessary, “9993” should be \nentered in the appropriate field. A Form E15 or a statement signed by a responsible individual \nattesting to the consumption or destruction of the goods in Canada must accompany the CAD. \nExamples of the types of goods that qualify are fire suppressant foams, bandages, medical \nsupplies and food products. A “responsible individual” includes, but is not limited to, a chief of \npolice, a fire chief, a municipal mayor, a representative of the provincial government or another \nindividual charged with responsibility for directing the emergency counter measures \nGoods That Were Classified Under Former Heading 98.19 (Display Goods) \n65. Goods previously classified under tariff item No. 9819.00.00 are now classified under tariff \nitem No. 9993.00.00. As noted in paragraph 2, the Department of Finance has indicated that, ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "in accordance with section 140 of the Customs Tariff, the GST/HST relief provided under \nsection 1 of Schedule VII to the Excise Tax Act for goods classified under heading 98.19 will \n\ncontinue for those goods, as if the heading still existed. Former tariff item No. 9819.00.00 \nreads as follows: \nGoods imported for a period not exceeding six months for the purpose of display at a \nconvention or a public exhibition at which the goods of various manufacturers or producers \nare displayed. \n66. Where the display goods are customs duty free when classified in Chapters 1 to 97, a \nsecurity deposit is not required if the importer chooses to document the goods on a CAD, with \nGST/HST Tax Status code 66 in the appropriate field. The importer may also document the \ngoods and post a security deposit. \nTemporary Replacement Goods of Section 5.1 of Schedule VII of the Excise \nTax Act \n67. Under Sections 5 and 5.1 of Schedule VII to the Excise Tax Act, replacement, including \nsubstitute, parts and goods sent to a particular person under a warranty arrangement qualify for \nGST/HST relief. However, these provisions do not apply where charges are made for the repair \nwork, or the replacement part or good. In order to qualify under these provisions, the part or \ngood must be supplied under a warranty for no consideration other than shipping and handling \ncharges. Goods qualify for importation under tariff item No. 9993.00.00 when they are “on loan” \nto a resident for use while the goods covered by a warranty are undergoing repair, or a \npermanent replacement is being sought. \n68. When GST/HST relief is requested for goods or parts imported under these provisions, the \nimporter or their designated representative shall, when importing the goods or parts, submit: \n(a) a statement by the importer in the following form: \nI, (name), of (province), Canada, do hereby certify that (description of the goods) \nincluded in the annexed customs accounting document are entitled to the benefits of \nSection 5/5.1 of Schedule VII to the Excise Tax Act; and \n(b) an invoice, or written statement from the supplier of the goods, stating that the cost of \nreplacement of the goods is being borne by the supplier under the terms of a warranty. \n69. Where the goods are not customs duty-free when classified in Chapters 1 to 97 of the \nCustoms Tariff, they may be temporarily imported under tariff item No. 9993.00.00 provided \nthey will not be sold, leased or further manufactured or processed while they are in Canada. \nThe goods must be documented on BSF865, with authority “9993” and “special authorization \ncode 55” entered in the appropriate field. The maximum security deposit required is equal to the \ncustoms duties and taxes (including the GST/HST) that would be owing were the goods \nimported permanently. \n70. If the goods are customs duty-free when classified under Chapters 1 to 97 of the Customs \nTariff, they may be documented on a CAD with GST/HST exemption code 55 in the applicable ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "field. As the goods are customs duty-free, there is no benefit to using tariff item No. 9993.00.00. \nRather, the importer would be restricted by the conditions of the tariff item. If tariff item No. \n9993.00.00 is not used, there is nothing in legislation which requires the importer to post a \nsecurity deposit for the GST/HST which would be owing were the goods being imported \npermanently. \n\nSecurity Requirements \n71. When temporarily imported goods are eligible for full customs duty and tax relief, to ensure \nthat the goods will be subsequently exported from Canada, the inspecting officer may require a \nsecurity deposit. The maximum amount of the security deposit cannot exceed the duties \n(including the GST/HST and any other excise taxes) that would be payable if the goods were \naccounted for under the provisions of section 32 of the Customs Act (i.e., if the goods were \npermanently imported). \n72. Where the goods are “originating” under the terms of the CUSMA, the CCFTA the CCRFTA, \nor such other Agreements as may be indicated in the Temporary Importation (Tariff Item No. \n9993.00.00) Regulations, and the importer presents a Certificate of Origin or other acceptable \ndocumentation requirements (see Memoranda D11-4-2, Proof of Origin of Imported Goods and \nD11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements), a security deposit \nis not taken. \n73. In addition, a security deposit is not required: \n(a) on goods that will be displayed or demonstrated at a convention or exhibition held in \nCanada by any level of government of Canada or of a foreign state; \n(b) where the applicable duties, including the GST/HST, are equal to or less than \nCAN$100; or \n(c) on commercial samples and advertising films imported from the United States, \nMexico, Chile or Costa Rica. \n74. The refundable security deposit shall be in the form of: \n(d) cash; \n(e) a certified cheque; \n(f) a transferable bond issued by the Government of Canada; or \n(g) a bond issued by one of the following: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada or a province \nto carry on the fidelity or surety class of insurance business and that is recommended to \nthe Treasury Board by the Office of the Superintendent of Financial Institutions as a \ncompany whose bonds may be accepted by the Government of Canada, \ni. a member of the Canadian Payments Association in accordance with \nsection 4 of the Canadian Payments Act, \nii. a corporation that accepts deposits insured by the Canada Deposit \nInsurance Corporation or the Régie de l’assurance dépôts du Québec to \nthe maximums permitted by the statutes under which those institutions \nwere established, \niii. a credit union as defined in subsection 137(6) of the Income Tax Act, or \niv. a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by His Majesty in right of a province. \n", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "75. A credit card payment is not acceptable. Government of Canada Savings Bonds and letters \nof credit are not acceptable. \n76. Importers documenting their goods on a Carnet will not require additional security. \n77. Other than for the exemptions listed in paragraphs 74 and 75 above, the requirement for \nsecurity for residents’ or non-residents’ vessels imported or kept in Canada for repair and/or \nstorage will depend on the compliance history of the importer or agent regarding these goods. \nAdditional information concerning security deposits for these vessels is contained in Appendix A \nof this memorandum. \n78. Federal and provincial government departments are not required to post security deposits. \n79. Even where no security deposit is taken and the goods are not documented on a CAD, the \nofficer may still require that the temporarily imported goods be documented on a BSF865. \nCash or Certified Cheques \n80. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in Canadian or \nU.S. funds only. U.S. funds will be converted to Canadian funds. \n81. Traveler’s cheques and debit card transactions are considered the same as cash. \n82. Once all the goods have been exported or otherwise accounted for within the time limits \nspecified on BSF865, and proof is received, security deposits will be refunded through the \nCARM Client Portal. The refund will be in Canadian funds. \nBonds \n83. General information on the completion and posting of bonds may be found in Memorandum \nD1-7-1, Posting Security for Transacting Bonded Operations. \n84. The officer should ensure that the bond number entered on the CAD is current and applies \nto the importer or the importer’s agent identified on it. Temporary importation privileges will not \nbe extended to those importers or their agents who are known to have exceeded their standing \nsecurity limits, unless additional security is posted. \n85. When the security deposit is in the form of a bond, the amount identified on Form BSF865 \nwould normally be for the full amount of the duties and taxes, including the GST/HST, which \nwould be owed, if the goods were being imported permanently. \n86. Please contact the CBSA at the below stated mail address if you wish to provide information \nrelated to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n87. The amount of the security bond should be based on the amount of the duties and taxes, \nincluding the GST/HST, which would be owed, if the goods documented on the BSF865 were \nbeing imported permanently. For agents, the amount of the bond should be the maximum \n\namount of duties and taxes that might be owed at any time during the year for all outstanding \nBSF865. \n\nException - Goods That Were Classified Under Former Heading 98.19 \n(Display Goods) ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "88. An exception to determining the amount of security deposit owing by classifying the goods \nin Chapters 1 to 97 is made for display goods and goods integral to the display of these goods \nthat qualify for relief of the GST/HST by application of Section 1 of Schedule VII to the Excise \nTax Act reference to former tariff heading 98.19. In the case of goods that would have been \nimported under tariff item No. 9819.00.00, the security deposit is based on the Value for Duty \n(VFD) of the goods instead of the duties and taxes that would be owed if the display goods \nwere being permanently imported. The current deposit required is 10 percent of the VFD of the \ngoods. This amount reflects five percent GST combined with an average rate of customs duty \nof five percent. \n89. This exception is applied only when the goods are documented on a BSF865. The importer \nmust attach an inventory of the goods imported for display to the BSF865. The inventory should \nbe sufficiently detailed to enable the goods to be classified at a later date, if necessary. When \ndisplay goods are not individually classified in Chapters 1 to 97 on a BSF865, but rather an \ninventory list and description is provided and the value for duty is used to determine the \nrequired security deposit, on the BSF865 the appropriate field should contain both “9993” and \n“heading 98.19”, the words “display goods” should be written in the appropriate field, and other \nfield should be left blank. If the display goods are documented on a CAD, they must be \nclassified in Chapters 1 to 97 and be customs duty free without the use of “9993” in the tariff \ncode field. \nLow Risk \n90. The CBSA recognizes that the risk that certain importers will not comply with customs \nlegislation covering their temporarily imported goods is low. The CBSA has identified three \nspecific low risk importations where the requirement for importers to document the goods or \npost a security deposit is waived: Goods for Emergency Use; Cold Weather Testing Program; \nand Horses. \nGoods for Emergency Use \n91. Goods imported for use in response to an emergency qualify under tariff item No. \n9993.00.00, and the GST/HST is fully relieved under the Goods for Emergency Use Remission \nOrder. As the goods are required on site quickly, the inspecting officer will try to expedite the \nclearance of the goods. No security deposit will be collected and, where the inspecting officer \ndeems it necessary, only a simple blotter record on a BSF865 will be kept describing the goods \nin general terms. Depending on the circumstances, a BSF865 can also be issued after the fact. \nIn cases where the emergency situation requires the release of the goods where officers or \nRCMP officers are not in attendance, a record kept by a responsible individual such as a chief \nof police, a fire chief, a municipal mayor, a representative of the provincial government or other \nindividual charged with the responsibility of directing the emergency counter measures is ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 17)", + "part": "", + "division": "", + "heading": "", + "text": "acceptable. \n\n92. If a BSF865 is completed, it will be cancelled whenever the responsible individual provides \nevidence that the goods have been consumed or destroyed in resolving the emergency or have \nbeen exported from Canada. \n93. After the emergency is over, goods consumed in response to the emergency cannot be \nexported. \n94. Appendix C contains a list of contacts in case importers encounter difficulties temporarily \nimporting goods into Canada in response to an emergency. The list can also be used to provide \nadvance notice of the intent to import goods in response to an emergency to specific ports of \nentry. However, the contacts are not available for non-emergency questions related to this \nmemorandum or tariff item No. 9993.00.00. Such inquiries are to be directed to the contacts \nprovided in the reference section of this memorandum. \nCold Weather Testing Program \n95. Vehicles, vehicle components, and testing equipment permanently mounted on the vehicle, \ntemporarily imported for cold weather testing, qualify for customs duty-free importation under \ntariff item No. 9993.00.00. The GST/HST is fully relieved under paragraph 3(i) of the Non-\ntaxable Imported Goods (GST/HST) Regulations and any excise tax is fully relieved under Item \n17 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) \nRegulations. \n96. The CBSA, in consultation with Transport Canada, authorizes certain importers to import \nthese types of goods without documentation or a security deposit. The requirement to present a \nSchedule VII for the temporary importation of these vehicles is also waived. The only exception \nis where the vehicle being imported temporarily for testing is a snowmobile. Transport Canada \nrequires that all importers of snowmobiles for commercial purposes, including cold weather \ntesting, present a Schedule VII authorization. To apply for authorization to import goods under \nthe Cold Weather Testing Program, provide the information required regarding applications \nmade by letter found in Appendix D to: \nManager, Trade Incentives Unit \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nCanada Border Services Agency \n300 Laurier Ave West \n21st Floor \nOttawa ON K1A 0L8 \nNote: To obtain a copy of the Schedule VII form to import a snowmobile under the Program, \nplease contact Transport Canada. \n97. Authorization under the CBSA Cold Weather Testing Program is granted on the \nunderstanding that, given 48 hours notice, importers will provide the CBSA with copies of their \nimportation tracking records and testing itineraries. At time of importation, authorized importers \nshould present a copy of their letter of authorization to the inspecting officer. Where \nappropriate, for instance, when a third party is transporting and importing the vehicle, importers \nshould be prepared to provide written proof that they are acting on behalf of the authorized \nimporter. \n", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 18)", + "part": "", + "division": "", + "heading": "", + "text": "98. For the purposes of this program, “testing” is defined as subjecting the imported good to an \noperation designed to confirm if the vehicle or vehicle component is operating or performing \nproperly (i.e., within specific parameters) in accordance with its designed specifications in cold \nweather. \n99. Equipment that is imported to perform the tests on the vehicles or vehicle components \nqualifies as long as it is permanently mounted on the vehicle. The term “permanently mounted” \nmeans that the equipment is plugged into, wired into, bolted onto, or screwed onto the vehicle \nat the time of importation. After importation, the importer may remove the testing equipment \nfrom the vehicle and place it on another vehicle. \n100. Any parts removed from a vehicle must be exported, either with the vehicle, on another \nvehicle, or separately. Anything added to the vehicle will have already been duty paid (such as \na block heater) or imported temporarily (test equipment from another vehicle) and can be \nexported without difficulty. Likewise, any permanently mounted test equipment that is removed \nfrom a vehicle must be exported, either attached to another vehicle or separately. \n101. If the vehicle or vehicle components are written off during or after testing, any remains \nmust be exported or destroyed under CBSA supervision. The officer certifying the destruction \nwill complete a Form E15. Otherwise, the CBSA will consider the goods to have been \npermanently imported and they will be subject to full customs duties and taxes, including the \nGST/HST, and any OGD requirements as at time of importation. \n102. Where the testing equipment is not “permanently mounted” to the vehicle, it may be \nentitled to partial relief from the GST/HST, at a rate of 1/60th, under section 3 of the Value of \nImported Goods (GST/HST) Regulations that refers to Item 19 of the Schedule to the \nTemporary Importation (Excise Levies and Additional Duties) Regulations. These goods must \nbe documented on a CAD and the partial GST/HST paid at time of importation. This pro-rated \npayment is not refunded at time of export. \n103. Consumable goods also qualify under the Cold Weather Testing Program when they are \nthe article that will be tested and are not imported to maintain the test vehicle. Copies of the test \nresults on the consumable goods must be available for review by CBSA officials. \n104. Consumables, such as oils and cleaners used to maintain a testing facility or transmission \nfluid, windshield washer fluid and oil, used to maintain the test vehicles, do not qualify under \nthis program and are subject to the regular provisions of the Customs Tariff. Goods imported \ntemporarily to operate a testing facility, such as an eye wash station, a tire changer or a battery \ncharger, are also subject to the regular provisions of the Customs Tariff. \n105. Importers who are not authorized by the CBSA should be prepared to document their ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 19)", + "part": "", + "division": "", + "heading": "", + "text": "goods on a Carnet or a BSF865 (and post the required security deposit). \nNote: Cold Weather Testing Program applications should be submitted at least 60 days prior to \nimportation. \nHorses \n106. Horses and other equines imported temporarily for pasturage, competition, training or \nbreeding qualify for customs duty free entry under tariff item No. 9993.00.00 and are non-\ntaxable for the purposes of the GST/HST under the Non-taxable Imported Goods (GST/HST) \nRegulations and Item 39 of the Schedule to the Temporary Importation (Excise Levies and \n\nAdditional Duties) Regulations. These provisions apply whether the importer is a resident or a \nnon-resident of Canada. \n107. Unless the inspecting officer has reasonable cause to believe that the horses will not be \nexported, the requirement to document the horses on a BSF865 and post a security deposit is \nwaived. However, the importer must present any documentation required by OGDs. \nTime Periods/Extensions \nPeriod of Importation – Duty-free \n108. Goods imported temporarily under tariff item No. 9993.00.00 may remain in Canada for up \nto 18 months. This does not mean that the expiry date shown on the BSF865 is automatically \n18 months after the date of release. Rather, if the importer expects the goods to be in Canada \nfor less than 18 months, the expiry date should reflect that shorter amount of time. For example, \nif the goods are imported for a sporting event, the expiry date should be close to the date the \nevent finishes. \n109. If the goods cannot be exported before the expiry date identified on the BSF865, the \nimporter may apply for an extension. The application should be made before the expiration \ndate. If the period of importation will remain within 18 months of the date of release, the request \nfor an extension may be made at the nearest CBSA office or in the CCP. If the request takes \nthe period of importation beyond 18 months, the application for an extension must be made in \nwriting to the nearest regional CBSA office and must explain in detail why the importer finds it \nimpracticable or impossible to export the goods. The period of importation may be extended in \nsix-month increments to a maximum of 48 months (18 months plus 30 months). \n110. Where the goods have been accounted for on a CAD, importers must submit a CAD \nadjustment to request an extension. For extensions beyond 18 months, a formal written \napplication detailing the reasons why it is impracticable or impossible to export the goods must \naccompany the CAD adjustment. \n111. Where the goods are documented on a Carnet, the maximum period of importation is the \nvalidity date of the Carnet, which is a maximum period of one year from the Carnet’s date of \nissue. Under no circumstances are extensions or renewals of the validity date permitted. \n112. If Carnet holders wish to extend the date of final exportation beyond the expiry date of the ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 20)", + "part": "", + "division": "", + "heading": "", + "text": "Carnet, they must apply for an extension at the nearest CBSA office before the Carnet expires. \nIf the extension request is approved, the Carnet holder has two options. The Carnet can be \nclosed and a BSF865, with appropriate security, issued. The Carnet holder may also apply to \nthe original issuing organization for a replacement Carnet that must be presented to the nearest \nCBSA office. The period of importation allowed by the BSF865 or the replacement Carnet will \nnot exceed whatever time remains in the original 18 months identified in tariff item No. \n9993.00.00. Any requests to extend the period of importation beyond 18 months must be \nsubmitted to the regional CBSA office in writing and must explain in detail why the importer \nfinds it impracticable or impossible to export the goods. \n\nPeriod of Importation – GST/HST Relief \n113. With few exceptions, the period of importation for which goods qualify for relief from the \nGST/HST mirrors the period of importation that the goods qualify for customs duty-free entry \nunder tariff item No. 9993.00.00. To control those importations where time limits vary between \nthe customs duty and GST/HST provisions, CBSA documentation will reflect the shorter time \nperiod. \n114. Requests for extensions of the temporary importation period must take into consideration \nwhether or not the GST/HST relief may also be extended. The legislation providing relief from \nthe GST/HST may limit the CBSA’s ability to extend the GST/HST relief. Appendix B provides \ninformation on the length of time goods may be imported and qualify for GST/HST relief, as well \nas whether or not the period may be extended. \nGoods Remaining in Canada \n115. Under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations, goods \noriginally imported temporarily may remain in Canada if they are fully duty- and tax-paid and \ncomply with all relevant customs and OGD legislation and regulations. \n116. When the goods are accounted for, the date for determining the customs duty, GST/HST \nand currency conversion rates will be the date the goods were released by the CBSA and \nentered Canada. \n117. The VFD will normally be based on the value reported at the time of importation (i.e., \nappearing on the BSF865 or Carnet) unless the goods are sold while in Canada. Where the \ngoods are diverted by way of a sale, the actual selling price in Canada will generally be the \nbasis for the VFD calculation. The importer must present a copy of the sales invoice. \nExport Procedures \n118. At the time of exportation, the goods, along with the importer’s copies of the BSF865 or the \nCarnet on which they were documented, are presented to an officer for examination and \ncertification of exportation at one of the following: \n(a) a CBSA office of exit; or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to the CBSA \noffice of exit under a Form A8A, In Bond – Cargo Control Document (CCD). ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 21)", + "part": "", + "division": "", + "heading": "", + "text": "119. In the case of subparagraph 119 (b) above, the BSF865 or Carnet will be cancelled by the \nCCD number. Manifesting and examination procedures relating to the exportation of in-bond \ngoods, as outlined in Memorandum D3-1-1, Policy Respecting the Importation and \nTransportation of Goods, will apply. \n120. At the CBSA office where the importer reports, the goods are examined and compared \nwith those goods listed on the BSF865 or Carnet. If the officer is satisfied that the goods are \nthose covered by one of these documents, the officer acquits the BSF865 by completing the \nnecessary fields or acquits the Carnet by completing the appropriate re-exportation certificate. \n121. Goods imported temporarily into Canada to be repaired must be declared for export for \nstatistical purposes on a Canadian Export Reporting System (CERS) declaration, when the \n\nCanadian value added is $2,000 or more (see Memorandum D20-1-1, Export Reporting). The \nonly exception is for goods entering into the United States for domestic consumption. \n122. When the importer cannot produce the required copies of the BSF865 or the Carnet at the \ntime of exportation of the goods, full details of the goods and the circumstances are recorded \non an BSF865. The importer’s receipt copy of the BSF865 is returned to the importer as proof \nof exportation. The importer’s copy is forwarded to the original issuing CBSA office. If, for any \nreason, the issuing CBSA office is unknown, the importer’s copy shall be forwarded to the \nregional office for tracing action. \n123. Where it is determined that it was impracticable to comply with the export procedures \noutlined in paragraphs 119 to 123, one of the following documents may be accepted as proof of \nexportation: \n(a) a consumption entry or landing certificate for the country to which the goods were \nexported; \n(b) a U.S. Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration made in the Canadian Export Reporting System (CERS) or a G7 \nElectronic Data Interchange (EDI) Export Report; \n(d) a Form E15; \n(e) a Form A8A; IATA Airway bill, master airway bill, or a consist sheet for couriers that do \nnot use IATA waybills; electronic manifest; or a Form A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported, including, but not \nlimited to, purchase orders and invoices, shipping documents, requisitions, inventory \nreports, processes or production records, stocking records, sales invoices, accounts \npayable and accounts receivable, carrier contracts, waivers and or reports. \n124. An affidavit is not an acceptable proof of export. \nCorrections and Re-determinations \n125. In accordance with subsections 32.2(2) and (6) of the Customs Act, the importer is \nobligated to make a correction to declarations of tariff classification, VFD and origin within 90 \ndays after the importer has reason to believe that the original declaration is incorrect. For ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 22)", + "part": "", + "division": "", + "heading": "", + "text": "example, if the importer realizes that the goods imported under tariff item No. 9993.00.00 will be \nsold, the goods are no longer in compliance with a tariff item condition and the importer is \nobligated to adjust the release or accounting declaration for the goods. \n126. To correct a declaration, depending on the original release or accounting document, a \nCAD Adjustment must be submitted in the CCP and any duties, including GST/HST and excise \ntaxes owing, paid. \n127. For more information on the filing of corrections, refer to Memorandum D11-6-6, “Reason \nto Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for \nDuty. \n\nFailure to Comply \n128. If the goods no longer qualify under tariff item No. 9993.00.00, they may also fail to comply \nwith the terms of any of the related Remission Orders or Regulations. For example, goods \nimported under tariff item No. 9993.00.00 may also have been entitled to the provisions of the \nCommercial Samples Remission Order. If the goods are sold, they fail to comply with the \nconditions of the Remission Order. Under subsection 118(1) of the Customs Tariff, within 90 \ndays after the date of failure to comply, the importer must report the failure to comply (diversion) \nto the CBSA and pay an amount equal to the amount of duties, including the GST/HST and any \nexcise taxes, that were relieved. Depending on the original release or accounting document, \nwhen filing the CAD the importer must ensure that the “Special Auth” and “Tariff Code” fields \nare left blank. \n129. To account for diverted goods, such as those sold in the example in paragraph 129, \nimporters can submit a CAD if the goods were released on a BSF865 or a carnet. The CAD \nadjustment would quote a dual authority, in this case subsections 32.2(2) of the Customs Act \nand 118(1) of the Customs Tariff. \n\nInterest and Penalties \n130. In accordance with subsection 33.4(1) of the Customs Act, the importer is liable to pay \ninterest against any outstanding duties, including the GST/HST and any excise taxes, owed to \nthe CBSA, from the day following the day the person became liable to pay the amount (e.g., \noriginal date of accounting or release) until the amount is paid in full. For example, where it is \ndetermined that the goods were imported incorrectly under tariff item No. 9993.00.00 because \nthey were imported to be sold, the importer is obligated to pay interest on the amount owing \nfrom the day following the original date of release until the amount owing is paid. \n131. Under subsection 123(2) of the Customs Tariff, interest is also owing against any duties, \nincluding GST/HST and excise taxes, owed the CBSA for the period beginning on the day that \nthe goods were no longer in compliance with the terms of a remission order and ending on the \nday the amount is paid in full. However, under subsection 123(4), no interest will be incurred if ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 23)", + "part": "", + "division": "", + "heading": "", + "text": "the importer pays the amount owing within 90 days of the date of failure to comply. Continuing \nwith the example in paragraph 130, if the duties, including GST/HST and any excise taxes, \nowing on the goods are paid within 90 days of the failure to comply, no interest will be charged \non that portion of the amount owing. If the duties, including GST/HST and any other excise \ntaxes, are not paid until after 90 days, interest will be charged as of the date of release. \n132. In accordance with sections 109.1 through 109.5 of the Customs Act, every person who \nfails to comply with any provision of that Act, the Customs Tariff, the Special Import Measures \nAct or any regulation made under any of those Acts is liable to a penalty of not more than \n$25,000, as the Minister may direct. The penalty is payable on the day the notice of \nassessment of the penalty is served on the person. In addition, interest on the penalty will also \nbe payable for the period beginning on the day after the notice was served on the person and \nending on the day the penalty has been paid in full. However, the interest is waived if the \npenalty is paid in full within 30 days after the date of the Notice of Assessment. Continuing with \nthe example in paragraph 132, if the importer submits a CAD to adjust the accounting \ndeclaration for the goods, to pay the duty and interest owing, including the GST/HST and any \n\nother excise taxes relieved, no penalty will be assessed. If a CAD is not submitted and a \npenalty is assessed, the importer will be liable to pay the penalty as well as the applicable \nduties and interest. If the penalty is paid within 30 days after being received, no interest will be \npayable on the penalty. \n\nAppendix A \nAdditional Requirements for Non-resident and Resident Vessels in Canada \nfor Storage or Repair \n1. Vessels which enter Canada under tariff item No. 9803.00.00 may be subsequently placed \nin a repair or storage facility over the non-boating season or for an extended period. Non-\nresidents and residents may also import their vessels under tariff item No. 9993.00.00 for \nrepair or storage in Canada. These vessels must be exported after the repair is complete or \nthe vessel is removed from storage, and before it is used in Canada for leisure purposes by \na non-resident under tariff item No. 9803.00.00. See Memoranda D2-1-1, Temporary \nImportation of Baggage and Conveyances by Non-residents for additional information \nconcerning importation of these vessels in Canada for leisure use. \n2. For the purpose of the non-residents’ vessels at issue, “exported” means that the vessel is \nremoved from Canada to outside of Canadian waters (beyond the 12 mile limit in the case of \noceans or past the international boundary on Canada/United States shared waterways) or to \noutside of Canadian territory if trailering the vessel. \n3. These vessels which are in Canada for repair or storage under tariff item No. 9993.00.00 ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 24)", + "part": "", + "division": "", + "heading": "", + "text": "must be documented on a BSF865. A refundable security deposit may be required at the \ntime the vessel is documented on the BSF865. \n4. Regarding security deposits for these vessels in Canada for repair or storage under tariff \nitem No. 9993.00.00: \n(a) A security deposit will not be required for those vessels imported for repair or storage or \nremaining in Canada for repair or storage which qualify as originating under the Canada-\nUnited States-Mexico Agreement (CUSMA), the Canada-Chile Free Trade Agreement, \nthe Canada-Costa Rica Free Trade Agreement or other agreements or countries as may \nbe specified in the Temporary Importation (Tariff Item No. 9993.00.00) Regulations and \nwhere a Certificate of Origin or other supporting documentation is provided as required. \nAdditional information is available in memoranda D11-4-2, Proof of Origin of Imported \nGoods, D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements, and \nD11-4-14, Certification of Origin Under Free Trade Agreements; \n(b) A security deposit may not be required for those vessels where the importer (or agent if \nthe BSF865 was submitted by an agent) does not have a history of non-compliance; \n(c) For vessels other than those described in paragraph (a) and where there is a history of \nnon-compliance in the past two years by either the importer or the agent submitting the \nBSF865 to the CBSA, a security deposit in the full amount of the duties and taxes that \nwould normally be payable on the vessel if it were imported to Canada will be required; \n\n(d) For vessels other than those described in paragraphs (a) or (c) and where the importer \nor agent who is submitting the BSF865 has been compliant for two years from the last \ndate of non-compliance, a security deposit of 50% of the duties and taxes that would \nnormally be payable on the vessel if it were imported to Canada will be required. The \nimporter or agent at issue must provide such compliance documentation if requested; \nand \n(e) For vessels other than those described in paragraphs (a), (c) or (d) and where the \nimporter or agent who is submitting the BSF865 has been compliant for three years from \nthe last date of non-compliance, no security deposit will be required for the vessel at \nissue. The importer or agent at issue must provide such compliance documentation if \nrequested. \n5. For the purposes of determining the status of compliance for paragraph 4 above, non-\ncompliance includes, but is not limited to: \n(a) Failure to export the vessel after it was in Canada for repair or alteration under tariff item \nNo. 9993.00.00; \n(b) Failure to either acquit a BSF865 by the expiry date or apply for an extension before the \nexpiry date; \n(c) Allowing or performing procedures or uses not eligible for vessels under tariff item No. \n9993.00.00, including but not limited to; \n(i) advertising the vessel for sale, lease or rent; \n(ii) selling, leasing or renting the vessel; ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 25)", + "part": "", + "division": "", + "heading": "", + "text": "(iii) residing on a vessel which has been imported or diverted to storage; \n(iv) any commercial use of the vessel while it is in storage; \n(v) any qualifying use or diversion of the vessel without notifying the CBSA of the \nchange, or \n(vi) any use of the vessel not specified in tariff item No. 9993.00.00 and not eligible for \nfull GST relief under a condition in Appendix B of this memorandum; \n(d) Providing false or incorrect information on the BSF865; or \n(e) Failure to obtain and provide supporting documentation such as proof of storage or \nrepair or contract for such. \n6. Whether a non-resident’s vessel enters Canada for repair or storage or is subsequently \ndiverted to storage or repair, in the appropriate field of the BSF865 , “CBSA office stamp – \nTimbre du bureau de l’ASFC”, must indicate the date the vessel initially entered Canada and \nnot just the date the BSF865 was completed. Further information regarding the BSF865 is \navailable in Memorandum D8-1-4, Administrative Procedures Related to Form BSF865, \nTemporary Admission Permit. \n\nAppendix B \nGoods and Services Tax (GST/HST) Relief \nTable Index \nAcademic Regalia \nAdvertising Films (see Films, advertising) \nAircraft (see Conveyances) \nAnimals (also see Live Entertainment) \nAwards \nBooks \nBuses (see Conveyances, see Vehicles) \nCertification, goods for \nCinematographic Equipment \nCircus Equipment \nCommercial Samples \nCommercials, goods for use in \nConcessions (see Side Shows) \nConventions, goods for use at \nConveyances \n\nDisplay, goods imported for the purpose of \nEducational Material \nEmergency, goods for use in an \nFilms \nFilms, advertising \nHarvest Equipment \nHealth Survey Equipment (see Pollution Survey Equipment) \nIn-transit Materials \nLecture Material \nLight and Sound Equipment \nLive Entertainment \nMachinery \nMusical Instruments \nPackaging, goods for \nPhotographic Equipment (see Cinematographic Equipment) \nPhotographic Layouts, goods for use in \nPollution Survey Equipment \nPrizes (see Awards) \nRacing Equipment \nRacing Equipment, Horses \nReligious/Revival Meetings, goods for use at \nRepair, articles for \nReplacement Goods, Temporary \nSamples (see Commercial Samples) \nScientific Expeditions, goods for use \nin Side Shows \nSimultaneous Interpretation Equipment \nSound Recording Equipment (see Cinematographic Equipment, see Lighting Equipment) \nSports Equipment \nTest Equipment \nTesting, articles for \nTheatrical and Photographic Equipment \nTools or other equipment \nTrophies (see Awards) \nVehicles \nVessels for storage \nVideo Equipment (see Cinematographic Equipment) \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nAcademic \nRegalia \nAcademic regalia consisting of academic hoods, \ncaps, gowns, sashes and other articles of \nwearing apparel imported by non-commercial \nimporters for graduation and commencement \nceremonies. \n1/60 \n\n30 days. \nValue of Imported Goods \n(GST/HST) Regulations ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 26)", + "part": "", + "division": "", + "heading": "", + "text": "cross reference to Item 56 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n56-\n089Z1663 \nAnimals Animals and equipment for use therewith, for \npasturage, competition, training or breeding. \nExamples: Horses, cats, dogs, cows, saddles, \nharnesses, portable kennels, etc. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 39 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n39-\n089Z1663 \nAwards Medals, trophies, plaques or other similar articles \nto be presented by the importer at awards \nceremonies. \nExamples: Plaques, trophies, pins, mugs. \nMerchantable goods are not eligible. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods \n(GST/HST) Regulations \nitem 3(k) \n46-\n089Z1663 \nBooks Received from free lending libraries abroad, \nsubject to return under customs supervision. \nFull \n\n60 days. \nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under heading \n98.12 will continue for those \ngoods as if this tariff item \nstill existed. \nGST Code \n51 \nCertification, \ngoods for \nImported for testing or examination by an \norganization accredited by the Standards \nCouncil of Canada to certify that goods tested or \nexamined by it meet the standards set by the \nCouncil in respect of those goods. \nThe goods cannot be sold or given, by or on \nbehalf of the importer, to any person other than \nan accredited organization in Canada. \nThe importer should be prepared to provide \ndocumentary evidence that they are an \naccredited organization to demonstrate that they \nare entitled to the remission. In addition, if the \ngoods are not going to be exported, the importer \nmust maintain proof that the goods have been \ndestroyed for up to four years after the date of \nimportation of the goods. \nExamples: Hockey helmets, lighting systems, \nelectrical appliances, clothing. \nFull \n\nOn completion \nof the testing \nor \nexamination, \nthe goods \nmust either be \nexported or \ndestroyed by \nor on behalf of \nthe importer. \n\nGoods Imported for \nCertification Remission \nOrder \n87-1044 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nproduction of cultural, educational or \nentertainment films or video recordings where a \nreciprocal agreement exists between Canada \nand the country of the importer. \nThe following countries have such an agreement \nwith Canada: \nAlgeria, Belgium, Federal Republic of Germany, \nFrance, \nItaly, Israel, United Kingdom of Great Britain \nand \nNorthern Ireland, Ireland, Netherlands \nFor information on any country not appearing on \nthis list, please contact the Manager, Border \nIssues Unit, Legislative Policy and Regulatory \nAffairs Branch. See Additional Information ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf27", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 27)", + "part": "", + "division": "", + "heading": "", + "text": "section of this memorandum. \nExamples: Cameras, booms, tape recorders \nand video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 27 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n27-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in the \nfilming of a television production, other than a \ntelevision commercial, or in the production of a \nfeature-length motion picture or films of an \neducational character where the film or video \nrecording to be produced is intended for \ninternational distribution. \nExamples: Photographic and video equipment, \nsound recording equipment, still camera \nequipment, light meters, volt meters, lighting \npower equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 28 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n28-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, including film; \ntransmitting equipment not required to be \nlicensed by the Department of Communications; \nradio and television equipment; video and \nsound-recording apparatus and related material \nand equipment; all of the foregoing when \nimported by non-residents for their use in \ncovering news and sports events. \nExamples: Cameras, films, video recorders. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 42 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n42-\n089Z1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic and related equipment, \nincluding film and videotape, imported by \nnon-residents for their use in the production \nof travelogue films, television specials or \nillustrated articles in foreign periodicals that \nwould be of benefit to the Canadian tourist \nindustry. \nExamples: Cameras, films, videotapes. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 43 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n43-\n089Z1663 \n\nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nPhotographic equipment, video and sound-\nrecording apparatus when imported by a non-\nresident to film the operation of a Canadian \nsubsidiary of a foreign company when the ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf28", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 28)", + "part": "", + "division": "", + "heading": "", + "text": "content will be included in a film or brochure \nillustrating the company’s international aspects \nand where it is essential that the Canadian and \nforeign produced segments be consistent with \neach other. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 45 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n45-\n089N1663 \nCinematographic \nEquipment \n(Video \nEquipment) \n(Sound \nrecording \nEquipment) \n(Photographic \nEquipment) \nImported by non-residents for their use in \nrecording performances by artists in Canada, \nwhen the recordings will be distributed \ninternationally. \nExamples: Recording apparatus, mixing \nequipment, video equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 34 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n34-\n089Z1663 \nCircus \nEquipment \nEquipment for circuses, with or without \nmenageries, but not including riding devices, \nside-shows, and concessions for which a \nseparate admission fee is charged. \nExamples: Tents and trailers. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 36 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n36-\n089Z1663 \nCommercial \nSamples \nWhen imported from Mexico, the United States, \nor Chile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased, or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than \nis reasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under paragraph 1 \nof Schedule VII to the \nExcise Tax Act for goods \nclassified under subheading \n9823.70 will continue for \nthose goods as if this \nsubheading still existed. \nGST Code \n66 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nCommercial \nSamples \nImported by a non-resident or a resident who is \nan employee or agent of a foreign supplier, acts \non behalf of the foreign supplier and negotiates \nsales contracts only in the name of the foreign \nsupplier under the following conditions: \n(a) the commercial sample, while in \nCanada, will remain in the ownership of the non-\nresident of Canada; \n(b) in respect of a commercial sample \nwhose value exceeds $1,000, the importer \n(i) indicates, at the time of importation, the ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf29", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 29)", + "part": "", + "division": "", + "heading": "", + "text": "places in Canada where he intends to exhibit or \ndemonstrate the sample and, on demand, \nsatisfies the Minister of National Revenue that the \nsample is at the places indicated, and \n(ii) maintains records of the commercial \nsamples pursuant to section 40 of the Customs \nAct and regulations made thereunder, while it is in \nCanada and produces the records for inspection \non request by an officer employed in the \nadministration of the Customs Act or the Excise \nTax Act; \n(c) the commercial sample will not be \nexhibited or demonstrated in Canada by anyone \nother than the importer; and \n(d) goods ordered as a result of the \nexhibition or demonstration of the commercial \nsample will not be supplied from within Canada. \nFull \n\n12 months. \nThe Deputy \nMinister of \nNational \nRevenue may \nextend by six \nmonths where, \nin his opinion, \nit is \nimpracticable \nor impossible \nfor the importer \nto comply. \n\nCommercial Samples \nRemission Order \n74-2523 \nCommercials, \ngoods for use \nin \nGoods, not available from Canadian sources, to \nbe used in the production of commercials or to be \nphotographed for use in commercials, brochures, \ncatalogues, or other advertising material; goods \nfor use in commercials, brochures, catalogues \nand other advertising material for export. \nExamples: Commodities of commerce, goods for \nsale and photographic equipment. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 44 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties). \n44-\n089Z1663 \nConvention, \ngoods for use \nat \nAny projector, camera, sound and lighting \nequipment, audiovisual equipment, typewriter, or \nother office machine imported exclusively for use \nin the conduct of a meeting or convention, by and \nfor a foreign organization, i.e., a corporation \nwhose head office is outside Canada or an \nassociation that is not incorporated and none of \nwhose members are residents of Canada but \ndoes not include a Canadian branch of any such \nassociation. The goods must be exported \nimmediately following the conclusion of the \nmeeting or convention. \nFull \n\nThe goods \nmust be \nexported at the \nconclusion of \nthe meeting or \nconvention. \n\nForeign Organizations \nRemission Order, 1983 \n84-867 \n\nConveyances Leased buses and aircraft imported into Canada \nfor a temporary period of time, where the length \nof the lease is for an acceptable period of time \n(generally for less than two years cumulative) and \nthere is an arm’s length relationship between the \ntwo parties of the lease. \nThe importer is required to present written \nauthorization from the district tax services office, \nTechnical Interpretation Services Unit (TIS) in the \nregion where the goods will be imported. When \nmaking their application for authorization, \nimporters will be required to provide complete \ninformation of the circumstances under which the \ngoods will be entering Canada, including the ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf30", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 30)", + "part": "", + "division": "", + "heading": "", + "text": "estimated period of time that the conveyance \nwould be remaining in Canada. \n1/60 \n\nRelief is \nrestricted to \nconveyances \nthat will be in \nCanada for \nless than two \nyears \ncumulative. \n\nValue of Imported Goods \n(GST/HST) Regulations, \nsection 14 \n\n91-0005 \n\nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and \nMaximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nDisplay, goods \nimported for \nthe purpose of \nBy a national or resident of Mexico, the United \nStates, or Chile under the following conditions: \n(i) to be used solely by or under the \npersonal supervision of the importer in the \nexercise of the business activity, trade, or \nprofession of that person; \n(ii) not be sold or leased while in Canada; \n(iii) be capable of identification when \nexported; \n(iv) be accompanied by a bond in an \namount no greater than 110% of the charges that \nwould otherwise be owed upon entry or final \nimportation, or by another form of security, \nreleasable upon exportation of the goods, except \nthat a bond for customs duties shall not be \nrequired for goods that originate in Mexico, the \nUnited States, or Chile; \n(v) be exported on the departure of the \nimporter or within such other period of time as is \nreasonably related to the purpose of the \ntemporary importation; and \n(vi) imported in no greater quantity than is \nreasonable for their intended use. \nExamples: Includes products which are on \ndisplay. \nAlso includes those goods that form part of the \ndisplay such as stands, tables, backdrops, \ndecorations, display booths, tents and other \nhousings or coverings when these goods form a \npart of the entire display. In the case of tents that \nmust, by such characteristics as design, colour, \nmaterial composition and structure, do more than \nhouse the display. They must form a physical, \nvisual and integral part of the display. \nFull \n\nSee \nConditions. \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.60 \nwill continue for those goods \nas if the subheading still \nexisted. \nGST Code \n66 \n\nDisplay, goods \nimported for \nthe purpose of \nAt a convention or a public exhibition at which the \ngoods of various manufacturers or producers are \ndisplayed. \nExamples: Includes products which are on \ndisplay and those that form part of the display \nsuch as stands, tables, backdrops, decorations, \ndisplay booths, tents, and other housings or \ncoverings when these goods form a part of the \nentire display. In the case of tents, that must, by \nsuch characteristics as design, colour, material \ncomposition, and structure, do more than house \nthe display. They must form a physical, visual, \nand integral part of the display. \nFull \n\n6 months. \n\nAs per section 140 of the \nCustoms Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder heading 98.19 will ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf31", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 31)", + "part": "", + "division": "", + "heading": "", + "text": "continue for those goods as \nif the subheading still \nexisted. \nGST Code \n66 \nDisplay, goods \nimported for \nthe purpose of \nAt conferences or seminars conducted by \ninternational organizations or by Canadian \ncompanies for their employees or agents when \nimported by non-residents. \nExamples: Goods for display and apparatus to \ndisplay those goods such as table top displays, \ncomputers, video equipment, lighting equipment, \nand medical equipment. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 48 \nof the Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n48-\n089N1663 \nEducational \nMaterial \nArticles for use by students undertaking \ncorrespondence courses sponsored by foreign \nschools for use in conjunction with those courses. \nThe importer may be required to provide proof of \nregistration. \nExamples: Books. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 53 of the Schedule \nto the Temporary \nImportation (Excise Levies \nand \nAdditional Duties) \nRegulations. \n53-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nEmergency, \ngoods for use \nresponding to \nan \nImported by or on behalf of federal, provincial or \nmunicipal employees involved in coordinating the \nresponse to an emergency as well as by or on \nbehalf of members of first response organizations \nsuch as police, fire and local civil defence groups. \nA situation is generally declared an emergency by \nan official of a federal, a provincial or a municipal \ngovernment. Where an official proclamation has \nnot been issued, officers at the port of entry will \nassess the situation as it develops. If time \npermits, inspecting officers should consult with \nsenior CBSA officers at the regional level or at \nHeadquarters. Appendix C provides contact \ninformation. Should any doubt exist as to the \nseriousness of the situation, clarification will be \nsought from local civil defence groups, such as \npolice or fire departments. \nThe imported goods must be re-exported as soon \nas they are no longer required. \nExamples: Tents, shovels, water purification \nunits, aircraft, aerial surveillance equipment. \nGoods which may be consumed or destroyed in \nresponding to the emergency, such as fire \nFull \n\nThe goods \nmust be \nexported when \nthey are no \nlonger \nrequired. \n\nGoods for Emergency Use \nRemission Order \n73-2529 \n\nsuppressant foam, plastic sheeting, sand, sand \nbags or rations, also qualify for temporary \nimportation. \nFilms Motion-picture films, slides, audio and video tapes \nand sound recordings devoid of advertising for \nuse in sales meetings or staff training or giving \ntechnical instructions to employees, when \nimported by non-residents. \nThese goods may not be used for presentations ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf32", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 32)", + "part": "", + "division": "", + "heading": "", + "text": "to potential customers or the general public. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 47 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n47-\n089N1663 \nFilms Films, videotapes and slides of an instructive, \ninformative or documentary nature, when \nconsigned to social and service clubs, charitable \norganizations and other similar groups, for \nentertainment. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 52 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n52-\n089Z1663 \nFilms Motion-picture films, videotapes, television and \nradio programs, and other articles for review by a \nrecognized board of censors. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 54 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n54-\n089Z1663 \nFilms, \nadvertising \nWhen imported from Mexico, the United States or \nChile, the samples must meet the following \ncriteria: \n(i) be imported solely to solicit orders for \ngoods or services provided from a country other \nthan Canada; \n(ii) not be sold, leased or put to any use \nother than exhibition or demonstration while in \nCanada; \n(iii) be capable of identification when \nexported; \n(iv) be exported within such period as is \nreasonably related to the purpose of the \ntemporary importation; and \n(v) be imported in no greater quantity than is \nreasonable for their intended use. \nFull \n\nSee \nConditions \n\nAccording to section 140 of \nthe Customs Tariff, the relief \nprovided under section 1 of \nSchedule VII to the Excise \nTax Act for goods classified \nunder subheading 9823.80 \nwill continue for those goods \nas if this subheading still \nexisted. \nGST Code \n66 \n\nHarvest \nEquipment \nTrucks, equipment and mobile accommodation \nfacilities, not available from Canadian sources, \nwhen imported by non-residents for their use in \nthe harvesting of crops. \nExamples: Grain box trucks and combines. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 22 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n22-\n089Z1663 \nIn-transit \nMaterial \nArticles for in-transit movement through Canada. \nThe articles must remain in the condition as \nimported with no unpacking and may not be \nstored beyond the time necessary for \ntranshipment. \nExamples: Machinery and household goods. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 57 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n57-\n089Z1663 \n\nDescriptions ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf33", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 33)", + "part": "", + "division": "", + "heading": "", + "text": "Key word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nLecture \nmaterial \nIncluding films, tapes, slides, projectors, \nvideotape machines, sound recorders, charts and \nother articles imported by non-residents for their \nuse in illustrating non-commercial lectures at \nmeetings of educational societies, professional \nassociations, athletic associations, church \ngroups, service clubs and similar organizations, \nwhether or not a fee is to be paid to the lecturer or \nan admission fee is to be charged. \nExamples: Films, projectors, videotapes, models, \nposters. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 49 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n49-\n089Z1663 \nLecture \nmaterial \nRecorded lectures from the Photographic Society \nof America Inc. for instructing individual members \nand affiliated camera clubs in photographic \ntechniques. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 55 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n55-\n089Z1663 \nLight and \nSound \nEquipment \nFor use at a fair, exhibition or rodeo. 1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 37 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n37-\n089Z1663 \n\nLive \nEntertainment \nEquipment for air shows, aquatic displays, trained \nanimal acts, automobile dare-devil shows and \nother acts of a similar character excluding side \nshows of a carnival or midway; costumes, stage \nproperties and related theatrical equipment and \ntrained animals; all of the foregoing when \nimported by non-residents for their use in \nproviding live entertainment. \nGoods for use in live musical acts, excluding \ngoods provided for under item 33 of the Schedule \nto the Temporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Musical \nInstruments). \nExamples: Lions, tigers, bears, costumes, ramps, \nmonster cars and trucks, motorcycles, aircraft. \nAll types of live musical (e.g., rock, jazz, folk, \nclassical, etc.) concerts, festivals, etc. \nStage properties are items that are placed on the \nstage such as furniture or props. Stage properties \ndo not include the stage. \nThis item also excludes goods for sale (such as \nT-shirts or CDs) and free souvenirs. Such goods \nare to be accounted for on a CAD \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 32 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n32-\n089Z1663 \nMachinery When imported by a non-resident, machinery, \nequipment or other articles, not available from ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf34", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 34)", + "part": "", + "division": "", + "heading": "", + "text": "production in Canada, for demonstration by a \nCanadian resident to prospective customers. \nExamples: Computer equipment, heat-treating \nequipment, timing equipment, laser particle \ncounter, soldering robots, hydraulic robots, \nvarious vending machines, automatic equipment, \ndata station terminal, power supply, weather \napparatus, meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 4 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n04-\n089N1663 \nMusical \nInstruments \nWhen imported by non-residents for their use \nin recording sessions or during live \nperformances. \nExamples: Piano, saxophone, violin. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 33 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n33-\n089Z1663 \nPackaging, \ngoods for \nProduced or owned by a non-resident who is \nconsidering the acquisition of Canadian \nprocessing or packaging machinery, and where \nthe goods are imported to demonstrate the \nperformance of Canadian processing or \npackaging machinery. \nExamples: Sample products and boxes. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported \nGoods (GST/HST) \nRegulations cross reference \nto Item 3 of the Schedule to \nthe Temporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n03-\n089Z1663 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nPhotographic \nLayouts, \ngoods for use \nin \nFor a publication that is published in Canada no \nfewer than four times a year. \nThe importer is required to present a signed \ndeclaration by a responsible officer of the \nimporting company to the effect that: “the \nmerchandise imported by “company name” will \nnot be used to produce any advertising material \nor other printed matter promoting the availability \nof such merchandise in \nCanada.” \nThe importer must maintain records verifying the \nuse of the merchandise in photographic layouts \nfor three years and such records must be made \navailable for inspection when requested by an \nofficer employed in the administration of the \nCustoms Act or the Excise Tax Act. \nExamples: Photographic equipment or film used \nin the production of a layout does not qualify. \nFull \n\n60 days. \n\nMerchandise for \nPhotographic Layouts \nRemission Order \n85-3606 \nPollution \nSurvey \nEquipment \n(Health Survey \nEquipment) \nEquipment for use in the conduct of pollution or \nhygienic surveys in the interest of health or safety. \nExamples: Environmental monitoring units, air \nsampling units, pH meters and sound monitors. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 25 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf35", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 35)", + "part": "", + "division": "", + "heading": "", + "text": "Additional Duties) \nRegulations. \n25-\n089Z1663 \nRacing \nEquipment \nAll the following when imported by a non-\nresident for use in racing: cars, motorcycles, \nwater-borne craft, aircraft, air-cushion vehicles, \nsnow vehicles and other conveyances; \nrepair parts and repair equipment such as tires, \nwheels, spare parts, tools, portable shop \nequipment, etc., required to maintain the \nimported racing vehicle while in Canada; trailers \nand conveyances for moving racing vehicles into \nand from Canada. \nTires or other spare parts may not be imported \non consignment or for disposal in Canada at \nracing events. Fuel in excess of the normal tank \ncapacity of the racing vehicle, oil, grease and \nother consumables shall be assessed taxes at \nthe time of importation. \nExamples: Cars, aircraft and snow vehicles. \nMobile accommodations, mobile kitchens, and \nrelated equipment when imported to support the \nracing team and support personnel and when \nused to promote race-related activities. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 38 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n38-\n089N1663 \nRacing \nEquipment, \nHorses \nSulkies, saddles, harnesses and related \nequipment imported by non-residents for their use \nin racing. \n\nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 40 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n40-\n089Z1663 \n\nReligious/ \nRevival \nMeetings, \ngoods \nfor use at \nGoods imported by non-residents for their use in \nthe conduct of religious or revival meetings in \nCanada, excluding goods for sale. \nExamples: P.A. systems, audio visual equipment, \ntents, tables and chairs. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 51 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n51-\n089Z1663 \nRepair, articles \nfor \nArticles to be repaired, overhauled, altered or \nadjusted. \nFull \n\n12 months. \nThe Minister \nmay extend. \nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 16 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n16-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nRepair, articles \nfor \nGoods imported for the sole purpose of \nmaintenance, overhaul or repair of those goods in \nCanada, where \n(i) neither title to nor beneficial use of the \ngoods is intended to pass, or passes, to a person \nin Canada while the goods are in Canada, and \n(ii) the goods are exported as soon after the \nmaintenance, overhaul or repair is completed as \nis reasonable having regard to the circumstances ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf36", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 36)", + "part": "", + "division": "", + "heading": "", + "text": "surrounding the importation and, where \napplicable, to the normal business practice of the \nimporter. \nFull \n\n12 months. \nThe Minister \nmay extend. \nSubsection 3(d) of the Non-\ntaxable \nImported Goods (GST/HST) \nRegulations \n\nGST Code \n66 \nReplacement \nGoods, \nTemporary \nReplacement or substitute goods that are \nimported under a warranty arrangement to repair \nor replace defective goods, where replacement \ngoods are supplied for no additional \nconsideration, other than shipping and handling \ncharges, and exported without being consumed \nor used in Canada except to the extent \nreasonably necessary or incidental to the \ntransportation of the goods. \nExample: Goods that are loaned by non-\nresidents and imported as temporary \nreplacements to be used while the goods are \ncovered by a warranty are undergoing repair, or a \npermanent replacement is being sought. The \ntemporarily imported replacement goods, as well \nas the repair or permanent replacement, must be \nsupplied under the warranty arrangement. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nSection 5.1 of Schedule VII \nto the Excise Tax Act. \nGST Code \n55 \n\nScientific \nExpeditions, \ngoods for use \nin \nConducted or sponsored by a scientific or cultural \norganization, an institution of learning, or a foreign \ngovernment, where the participants are non-\nresidents, and the sponsors have undertaken to \nmake available to the \nGovernment of Canada all information obtained in \nCanada as a result of the expedition’s field \nstudies. \nNote: Foodstuffs and other consumables, other \nthan alcoholic beverages or tobacco products, \nimported under the above noted conditions may \nqualify for entry under tariff item No. 9906.00.00. \nExamples: Instruments, apparatus, photographic \nequipment, machines or their accessories, used \nto conduct experiments or gather information and \ntools specially designed for the maintenance, \nchecking, gauging or repair of such equipment. \nSpare parts are eligible. \nFull \n\n2 years. \nThe Minister \nmay extend the \ntwo years by \none or more \nperiods, not \nexceeding two \nyears each. \n\nScientific or Exploratory \nExpeditions Remission \nOrder \n95-132 \n\nDescriptions \n\nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST Relief \nLegislative \nAuthority \nSpecial \nAuthority \nCode \nSide Shows \n(Concessions) \nGoods, not including anything that is imported for \nthe purpose of being sold or disposed of in any \nmanner in Canada, for use as a side show or a \nconcession. \nAmusement rides are not side shows or \nconcessions. \nTo receive a reduction in the amount of tax \nowing, the period of importation indicated on a \nCAD will be equal to or less than two months. \nOnly two fairs receive funding through Agriculture \nand AgriFood Canada’s Agri-Food Trade 2000 \nfinancial assistance program. They are the Royal \nAgricultural Winter Fair (Toronto) and Agribition \n(Regina). \nExamples: \nThe Order does not apply to tickets, programs, \nbooks and other printed or pictorial matter or ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf37", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 37)", + "part": "", + "division": "", + "heading": "", + "text": "consumable goods imported for sale or \ndistribution either as prizes or souvenirs. \nFlash merchandise (attention getting, showy, or \nflashy promotional products and displays) used by \nconcessionaires to entice people to participate in \ngames of chance are not to be considered as part \nof the concession but are to be imported under \nthe regular provisions of the Customs Tariff and \nthe Excise Tax Act. \nForeign highway tractors and trailers, which \nengage in the hauling of amusement riding \ndevices from point to point in Canada, qualify for \nfree admission under the provisions of heading \n98.01. \nIn excess of \n(a) in the case of a side \nshow, (i) $100 for each \nperiod or part thereof that the \nside show is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $200 for \neach period or part thereof \nthat the side show remains in \nCanada and is used for \npurpose other than the \npurpose referred to in \nsubparagraph \n(i); and \n(b) in the case of a \nconcession, (i) $50 for each \nperiod or part thereof that the \nconcession is used solely at \nfairs or exhibitions \nsubsidized by the \nDepartment of \nAgriculture, or (ii) $100 for \neach period or part thereof \nthat the concession remains \nin Canada and is used for \npurposes other than the \npurpose referred to in \nsubparagraph (i). If the \ngoods are used in Canada \nfor less than two months, the \namounts set out above shall \nbe reduced by one half. \nBeyond the two months, the \nSide Shows and \nConcessions Remission \nOrder places no restriction on \nhow long the concession or \nside show may remain in \nCanada. \nSide Shows \nand \nConcessions \nRemission \nOrder \n76-1884 \n\nSimultaneous \nInterpretation \nEquipment \nFor use at meetings of a non-commercial nature \nconducted by international, national or provincial \norganizations. \nExamples: \nMicrophones and head sets. \n1/60 \n\n12 months. The Minister \nmay extend. \nValue of \nImported \nGoods \n(GST/HST) \nRegulations \ncross \nreference to \nItem 50 of the \nSchedule to \nthe \nTemporary \nImportation \n(Excise Levies \nand \nAdditional \nDuties) \nRegulations. \n50-\n089Z1663 \n\nDescriptions \nKey word Conditions and Examples Type and \nMaximum \nPeriod of \nGST/HST \nRelief \nLegislative Authority Special \nAuthority \nCode \nSports \nEquipment \nAthletic equipment and apparel, and training and \nother equipment imported by non-resident teams \nor athletes or their support personnel, for their \nuse in connection with professional or organized \namateur sports activities, but excluding goods \nprovided for under item 38 of the Schedule to the \nTemporary Importation (Excise Levies and \nAdditional Duties) Regulations. (See Racing \nEquipment) \nExamples: \nHockey sticks, racquets, protective gear, \nuniforms, jackets, sweat suits, baseball pitching \nmachines. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 41 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf38", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 38)", + "part": "", + "division": "", + "heading": "", + "text": "Regulations. \n41-\n089Z1663 \n\nTest \nEquipment \nSpecially designed tools imported by an \norganization referred to in any of Codes 1750 to \n1756 of Schedule II to the former Act for the \nmaintenance, checking, gauging or repair of \nscientific equipment in use at or by those \norganizations. \nThe organizations referred to in Codes 1750 to \n1756 of Schedule II to the former Act are as \nfollows: \n(a) any elementary or secondary school, \nschool for the handicapped, university, community \ncollege or seminary of learning in Canada, \n(b) any educational or research organization \nnamed in Schedule II to the Financial \nAdministration Act or any similar educational or \nresearch organization established by or under the \nauthority of a provincial government \n(c) any non-governmental organization \noperating on a non-profit basis that is \nincorporated or established in Canada solely for \neducational or religious purposes or solely for the \npurpose of carrying out research designed to \nbenefit the public at large, \n(d) any school, either separately \nincorporated in Canada or, if not incorporated, not \nrelated in any manner to non-qualifying \norganizations, solely established to offer \ninstruction intended to provide individuals with the \nskills required for a trade or other gainful \noccupation or to increase skills or proficiency \ntherein, or; \n(e) any of the following organizations, \nnamely: \n(i) libraries, or; \nart galleries, archives, historical houses or sites, \nzoological gardens, planetaria, botanical gardens, \naquaria, nature centres or other museums, if the \norganization operates on a non-profit basis and \noffers its services to the public generally. \nExamples: \nGauges, meters, and calipers. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 18 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n18-\n089Z1663 \nTest \nEquipment \nSpecialized test equipment imported by the non-\nresident manufacturer of an article to be tested in \nCanada, for use in testing that article. \nExamples: \nGauges and meters. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 19 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n19-\n089Z1663 \nTesting, \narticles for \nArticles to be tested and specialized test \nequipment permanently attached to or installed on \nthose articles. \nThe article must be the item being tested and not \nan item that will do the testing. \nExamples: \nSpecialized cold weather testing equipment \npermanently attached to a vehicle. \nFull \n\n12 months. \nThe Minister \nmay extend. \n\nNon-taxable Imported Goods \n(GST/HST) Regulations \ncross reference to Item 17 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n17-\n089Z1663 \nDescriptions \n\nKey \nword \n\nConditions and \nExamples \nType and ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf39", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 39)", + "part": "", + "division": "", + "heading": "", + "text": "Maximum \nPeriod of \nGST/HST \nRelief \n\nLegislative \nAuthority \nSpecial \nAuthority \nCode \nTheatrical & \nPhotographic \nEquipment \nWardrobe properties, stage properties and \nspecial effects equipment, not available from \nCanadian sources, imported by non-residents for \ntheir use in the filming or video recording of a \ntelevision production, other than a television \ncommercial, or in the production of feature-length \nfilms, motion pictures or films of an educational \ncharacter where the film or video recording to be \nproduced is intended for international distribution. \nExamples: \nStage properties are items that are placed on the \nstage such as furniture or pictures. Stage \nproperties do not include the stage. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 29 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n29-\n089Z1663 \nTools or other \nequipment \nImported by a non-resident, for the erection, \ninstallation, repair or trial of machinery or \nequipment, when supplied by the foreign \nmanufacturer of that machinery or equipment. \nExamples: \nComputers, chart recorders, calibration \nequipment, ammeters, vibration test equipment, \nhand tools, welding apparatus, and hydraulic \nlifting devices. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 10 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n10-\n089N1663 \nVehicles Imported by a non-resident and engaged in the \ntransportation of machinery and equipment to be \nused for demonstration or instructional purposes, \nwhen specially designed or equipped to \nundertake such transport. \nExamples: \nBuses, trucks, motor homes and vans. \n1/60 \n\n12 months. \nThe Minister \nmay extend. \nValue of Imported Goods \n(GST/HST) Regulations \ncross reference to Item 13 of \nthe Schedule to the \nTemporary Importation \n(Excise Levies and \nAdditional Duties) \nRegulations. \n13-\n089N1663 \nVessels for \nstorage – \n12 months or \nless \nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels should be documented on a \nBSF865 or a carnet. \nFull \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n\nVessels for \nstorage – more \nthan 12 \nmonths \n\nThe imported vessel has been demobilized, that \nis removed from active service, and placed in a \nstorage facility or area. Further, the vessel may \nnot be used as a storage facility nor as a \ntemporary residence nor for any other purpose \nwhile it is in storage. \n\nThese vessels must be documented on a CAD \n1/120th \n\n12 months. \nNo extension. \nVessel Duties Reduction or \nRemoval Regulations \n88-0357 \n", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf40", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 40)", + "part": "", + "division": "", + "heading": "", + "text": "Definitions applicable to the above table \nadjustment – to arrange, put in order, regulate, especially by \na small amount. \nadvertising films – means recorded visual media, with or \nwithout sound-tracks, that: \n(a) consist essentially of images showing the nature or operation of goods or services \noffered for sale or lease; and \n\n(b) are of a kind suitable for exhibition to prospective customers but not for broadcast \nto the general public. \nalteration – a modification, other than a repair, but repair or alteration does not include an operation or process \nthat either destroys the essential characteristics of a good or creates a new or commercially different good. \ncarnival – an amusement enterprise consisting of sideshows, vaudevilles, games of \nchance, merry-go-rounds, etc. \ncommercial samples – \n(a) any goods that are representative of a particular category of goods produced outside Canada and that are \nimported solely for the purpose of being exhibited or demonstrated to solicit orders for similar goods to be \nsupplied outside Canada, and \n(b) any films, charts, projectors and scale models and similar items, imported solely for the purpose of \nillustrating a particular category of goods produced outside Canada to solicit orders for similar goods to be \nsupplied from outside Canada. \nconcession – means the right given by a company, to sell goods, at a circus, fair, exhibition, or rodeo. \nconference – a meeting conducted by a manufacturer, distributor, wholesaler, or retailer and attended by \ntheir sales staff, being either employees or commercial agents for consultation. \nemergency – an urgent and critical situation of a temporary nature that exceeds the capacity or authority of a \nprovince or municipality. The situation may be actual or imminent. It has or will result in danger to the lives, \nhealth or safety of individuals, danger to property, social disruption or a breakdown in the flow of essential \ngoods, services or resources. An emergency may result from natural occurrences such as fire, flood, drought, \nstorm or earthquake, as well as from man-made occurrences such as chemical spills, train derailments, trucking \naccidents or acts of sabotage or terrorism. \nevaluation – consists of an operation designed to determine if an article, operating in accordance with its \ndesignated specifications, is suitable or effective in the performance of its function in a particular environment or \nset of circumstances. In other words, the object of an evaluation is to find out if an article, which is assumed to be \nworking properly, can do the required work. \nexhibition – public display of works of art, industrial products, etc. \nfair – periodical gathering for sale of goods, often with shows and entertainment at places and \ntimes fixed by charter, statute or custom. \nmidway – at a fair or exhibition, a central avenue for exhibition of curiosities, amusements, etc. \nnon-commercial – does not promote a particular commercial product or service. ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf41", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 41)", + "part": "", + "division": "", + "heading": "", + "text": "non-profit – an organization operates on a non-profit basis if it carries out its objectives without pecuniary return to \nits members or shareholders other than as salaries or fees for duties performed or as reimbursement of \nexpenses incurred. \noverhaul – to take apart in order to examine the condition of and repair if necessary. \nrepair – the adjustment of a machine, instrument, electrical device, etc., which may include replacing or \nrefixing parts in order to restore the article to its original operating condition. \nrodeo – exhibition of an individual’s skill in handling animals. \nseminar – a short intensive course conducted by a manufacturer, distributor, wholesaler or dealer and attended \nby their employees or agents when viewing a certain commodity. \nsideshow – a minor show near or with a main exhibition (such as a circus). \nsurvey – inspection or investigation of a condition. \ntesting – consists of an operation designed to confirm if the article is operating or performing properly (i.e., within \nspecific parameters), in accordance with its designed specifications. In other words, the object of a test is to find \nout if the machinery or other plant equipment is working the way it is supposed to work. \n\nAppendix C \nTemporary Importation of Goods in Response to an Emergency \nAn “emergency” is defined as: \nAn urgent and critical situation of a temporary nature that: \n(a) is of such proportions or nature as to exceed the capacity or authority of a province or \nmunicipality to deal with it; \n(b) is caused by an actual or imminent \n(i) fire, flood, drought, storm, earthquake, or other natural phenomenon, \n(ii) disease in human beings, animals or plants, \n(iii) accident or pollution, or \n(iv) act of sabotage or terrorism; and \n(c) results or may result in: \n(i) danger to the lives, health or safety of individuals, \n(ii) danger to property, \n(iii) social disruption, or \n(iv) a breakdown in the flow of essential goods, services or resources. \nFor information regarding importations in response to an emergency, please contact \nthe CBSA's (the Canada Border Services Agency’s) computerized, 24-hour telephone service \n(Border Information Service) at 1-800-461-9999, available free of charge throughout Canada; \npress \"0\" to speak directly with an agent. \n\nAppendix D \nInformation Required Regarding Applications Made by Letter for the Cold \nWeather Testing Program \nRequirements for authorization to use the provisions of tariff item No. 9993.00.00 and \nsubparagraph 3(i)(i) of the Non-taxable Imported Goods (GST/HST) Regulations (reference to \nItem 17 to the Schedule of the Temporary Importation (Excise Levies and Additional Duties) \nRegulations), to temporarily import vehicles, vehicle components, and testing equipment \npermanently mounted on the vehicle, for cold weather testing. \n1. Details about the importer: \n(a) Full legal name of the importer \n(b) Address \n(c) Contact name (someone who has knowledge of the importer's cold weather testing \nprogram) ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf42", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 42)", + "part": "", + "division": "", + "heading": "", + "text": "(d) Telephone number, facsimile number and email address for contact \n2. Details about the Broker (where applicable): \n(a) Full legal name of the brokerage firm employed by the importer \n(b) Address contact name \n(c) Telephone number, facsimile number and email address for contact \n3. Details about the goods to be imported: \n(a) Will the vehicles being imported be production models or prototypes or a combination? \n(b) Describe any special equipment that will routinely be permanently mounted on or \nattached to the vehicles. \n(c) List any spare parts or consumables (e.g., oil, windshield washer fluid, anti-freeze, etc.) \nwhich you intend to import for testing. \n(d) Describe all testing equipment that you plan to import that has not been permanently \ninstalled on the vehicle: identification numbers, model numbers (if available). \n4. Details about the Testing/Test Program: \n(a) What is to be tested (e.g. carburetor, transmissions, cold start, fuel economy, etc.)? \n(b) Describe the method of testing that will be used (e.g. closed circuit, on public roads, etc.). \n(c) Identify location(s) where the vehicles and/or equipment and/or consumables will be \ntested (i.e., city/town and province/territory). Where possible, provide specific addresses. \n(d) How long is the testing period expected to be? Please provide dates or approximate \ndates. \n5. Statement of Purpose: Provide a signed statement from the President or a responsible \nindividual within the importer company, including position and contact information, that: \n\n(a) the vehicles, vehicle components, consumables, and/or testing equipment permanently \nmounted on the vehicle, being imported under this Program are being imported solely for \ntesting purposes and non-consumable goods will be exported; \n(b) the importer is prepared to make importation tracking records and testing itineraries \navailable to the CBSA for review given 48 hours notice; and \n(c) any diversion of goods from the legislation and regulations allowing relief to goods \nimported for Cold Weather Testing will be reported and corrected. \nReferences \nApplicable legislation \n• Customs Tariff \n• Customs Act \n• Excise Tax Act \n• Canadian Payments Act \n• Income Tax Act \n• Special Import Measures Act \n• Temporary Importation (Tariff Item No. 9993.00.00) Regulations \n• Temporary Importation (Excise Levies and Additional Duties) Regulations \n• Non-taxable Imported Goods (GST/HST) Regulations \n• Value of Imported Goods (GST/HST) Regulations \n• Commercial Samples Remission Order \n• Foreign Organizations Remission Order, 1983 \n• Goods for Emergency Use Remission Order \n• Goods Imported for Certification Remission Order \n• Merchandise for Photographic Layouts Remission Order \n• Scientific or Exploratory Expeditions Remission Order \n• Side Shows and Concessions Remission Order \n• CUSMA \n• CCFTA Rules of Origin Regulations \n• CCRFTA Rules of Origin Regulations \nRelated D memoranda ", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-1-pdf43", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-1", + "marginal_note": "Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations (part 43)", + "part": "", + "division": "", + "heading": "", + "text": "D1-6-1, D1-7-1, D2-1-1, D2-1-2, D2-2-3, D3-1-1, D3-1-5, D7-4-1, D7-4-2, D7-4-3, D8-1-4, D8-1-\n7, D9-1 memoranda, D11-4-2, D11-4-13, D11-4-14, D11-4-19, D11-5-1, D11-5-2, D11-5-3, \nD11-5-4, D11-5-5, D11-5-6, D11-5-7, D11-5-8, D11-5-9, D11-5-10, D11-6-5, D11-6-6, D13-1-1, \nD13-11-1, D17-1 memoranda, D18 series, D19 series, D20-1-1 \nSuperseded Memorandum D \nD8-1-1 dated XXXX \nOther References \nForms A6A, A8A, CAD, D120, E15, BSF865, Certificate of Origin, Schedule VII \n\nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form \nFor GST/HST information, please contact: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower “A”, 16th floor \n320 Queen Street \nOttawa ON K1A 0L5 \nMetadata table \nDescription \n1 or 2 sentences that summarizes the page \nThis memorandum outlines the conditions \nunder which goods may qualify for duty-free \nentry under tariff item No. 9993.00.00 of the \nSchedule to the Customs Tariff. It also \nidentifies those circumstances where \ntemporarily imported goods are entitled to full \nor partial relief of the goods and services \ntax/harmonized sales tax (GST/HST). \nSubject \nSearch or browse by subject the GC Core Subject Thesaurus to \nidentify words within the controlled vocabulary: \nhttp://www.thesaurus.gc.ca/recherche-search/thes-eng.html \nPolicy; Imports; Customs and excise \nKeywords CARM, CARM Client Portal, commercial \nimportation, imports, border, CBSA, CUSMA, \nexports, trade chain partners, customs duties \nand taxes \nContent owner \nCopy and paste the value from the Content owners selection \ntool \nCanada Border Services Agency", + "history": "", + "last_amended": "2025-10-22", + "current_to": "2025-10-22", + "citation": "Memorandum D8-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-1-eng.html" + }, + { + "id": "dmemo-D8-1-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "October 21, 2024: Page content under review", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, March 15, 2013\nPDF (439 KB) [ help with PDF files ]\nIn Brief\n1. The following document replaces the previous Memorandum D8-1-2 dated March 15, 2013 2. Changes have been made to reflect headquarters operations realignment. 3. It also contains editing revisions which do not affect or change policies or procedures.\nThis memorandum summarizes the conditions and procedures, which permit a foreign or domestic organization to temporarily import goods and services into Canada for a Canada Border Services Agency (CBSA) recognized convention, meeting, trade show, exhibition or event.", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Customs Tariff", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "- 9993.00.00\n- 9830.00.00\n- 9823.60.00\n- 9823.70.00\n- 9823.80.00\n- 9929.00.00\n- 9990.00.00\n- 9991.00.00\n- 9936.00.00\n- 9899.00.00\n- 9816.00.00\nTable of Contents Guidelines and General Information CBSA Single Window Service Initial Contact Time Limits Recognition Process Letter of Recognition BID Support Process Collection and Disclosure of Information Access to Information and Privacy (ATIP) Acts Storage of Information Other Government Departments (OGD) Temporary Entry Permit Requirements Temporary Entry of Visitors to Canada Visitor Entry Requirements Travelling With Minors Personal Allowances - Alcoholic Beverages and Tobacco Products Personal Baggage and Conveyances Travelling With $10,000 or More Personal Drugs for Medical Use Working in Canada Non-residents who Render Services in Canada (Canadian Income Tax) Goods and Services Tax/Harmonized Sales Tax (GST/HST) What is the GST/HST Registering for GST/HST GST/HST Status of Imported Goods Foreign Conventions and Tour Incentive Program Rebate for Sponsors and Organizers Rebate for Non-resident Exhibitors More Information Temporarily Importing Event Goods Tariff Item No. 9993.00.00 - Temporarily Imported Goods Tariff Item No. 9830.00.00 and the Foreign Organization Remission Order (FORO) Souvenirs Official Paraphernalia Office Machines and Equipment, Advertising Materials, Commercial and Apparel Samples Competition Racing Vehicles Security Deposits - Form E2B, Temporary Admission Permit ATA Carnet and Taiwan Carnet Certificate of Origin - NAFTA, CIFTA, CCFTA and CCRFTA Prohibited, Restricted, or Controlled Goods Clothing and Textiles Permits Firearms and Personal Protection Weapons Firearms for Display Purposes Narcotics and Other Substances Obscenity, Child Pornography and Hate Propaganda Food, Plants, Animals, Agriculture and Aquatic Commodities Live Animals Export and Import Permit Requirements Endangered Species Radio Communication and Telecommunication Equipment Duties and Taxes Goods Imported for Sale Claiming a Remission Border to Show Service Option 1: Border to Show On-site Service Option 2: Border to Show Off-site Service Special Service Charges (Cost Recovery) Bonded Warehouse Option Exported Goods Moving Goods to the Event Commercial Carriers Private, Rental or Company Vehicle Highway Bonded Carrier Air Carrier Marine Carrier Rail Carrier Courier Courier - Low Value Shipment (LVS) Administrative Monetary Penalty System (AMPS) Exporting Goods Proof of Export and Validation Customs Brokerage Services Hiring a Customs Broker Additional Information Appendix A - Sample of an Initial Letter of Contact to the CBSA-IECSP Appendix B - Citizenship and Immigration Canada (CIC) Appendix C - Transport Canada (TC) Temporary Entry Procedures for Vehicles and Tires (Exhibition or Display Purposes) Appendix D - Canadian Food Inspection Agency (CFIA) Automated Import Reference System (AIRS) Appendix E - Canada Border Services Agency (CBSA) IECSP Contact Information References\nGuidelines and General Information\n1. The International Events and Convention Services Program (IECSP) was developed by the federal government to encourage foreign businesses and organizations to hold their conventions, meetings, trade shows, events and exhibitions in Canada.\n2. As a service for domestic and foreign meetings, events, exhibitions, conventions, and incentive travel, the IECSP, as part of the International Events Section within the Service Planning and Coordination Division of the CBSA, provides guidance and information to facilitate the movement of visitors, event participants, foreign exhibitors and temporarily imported goods and materials into and out of Canada.\nCBSA Single Window Service\n3. The CBSA offers the IECSP as a single window border service to the business community, foreign organizations, event organizers and the conventions visitor and the incentive travel industry. This enables the client to make one primary contact for information on federal government services and requirements associated with international events and conventions taking place in Canada. More complex technical information requests relating to other federal government programs are normally directed to the respective department or agency for clarification and guidance.\n4. Also offered as a single window border service is the CBSA's Foreign Expeditions and Arctic Research (FEAR) program. For information regarding CBSA clearance procedures for articles and equipment being temporarily imported into Canada for scientific, exploratory and itinerant expeditions refer to Memorandum D2-1-2 , Foreign Scientific or Exploratory Expeditions in Canada . Refer to Appendix E for FEAR contact information.\n5. Unless otherwise indicated, all forms, guides, publications and D series Memoranda listed in this document can be found at: www.cbsa.gc.ca/publications/menu-eng.html .\nInitial Contact\n6. Once it has been determined where the event will be held in Canada, the event organizer or a delegated representative can start making arrangements with the IECSP to ensure the smooth processing of goods and delegates across the Canadian border.\n7. To register an event with CBSA online, please visit: www.cbsa.gc.ca/services/ie-ei/notice-avis-eng.html or contact the IECSP Regional Coordinator (RC) at the CBSA office nearest the event location. IECSP contact information is listed in Appendix E.\n8. The following information should be provided:\n- (a) the name and type of event;\n- (b) the date and location of the event;\n- (c) the number of participants, both Canadian and foreign, expected to attend;\n- (d) the name of the person who will be on site and responsible for processing any necessary CBSA documents when the goods arrive in Canada. This could be the event organizer or an employee, a customs broker, or a delegated representative. See Memorandum D1-6-1 , Authority to Act as Agent ;\n- (e) a list of all goods to be brought into Canada, their origin and intended use, as well as details on when, where, and how these goods will arrive;\n- (f) a list of controlled goods being imported;\n- (g) a list of goods, if any, that will be sold or given away;\n- (h) a note requesting the event be considered for Border to Show Service (refer to paragraph 119), if applicable; and\n- (i) questions regarding the possibility of goods qualifying for duty free entry and/or provisions which may provide full or partial relief from the GST/HST.\n9. The initial correspondence should be submitted to the IECSP RC at the CBSA office nearest the event location or, in the case of multi-city events, the CBSA office nearest the location of the first event. An example of an initial letter of contact is shown in Appendix A.\nTime Limits\n10. The IECSP requires fifteen to thirty business days advance notice in order to process a recognition request and/or provide advice on specific Canadian government requirements relating to an event. Event size and logistics, visa requirements and import/export permit requirements are some of the factors considered by the IECSP when determining whether to provide recognition.\n11. If recognition is requested without sufficient notification, the decision to provide IECSP recognition will rest with the local RC.\nRecognition Process\n12. The IECSP facilitates the temporary importation of goods and entry of people associated with foreign conventions, domestic conventions with foreign content, exhibitions, meetings, trade shows and various types of events held in Canada by identifying the CBSA's border requirements as well as other government departments' (OGD) requirements to the client before the event takes place. This is known as the recognition process.\n13. After reviewing the event details presented in the initial request, the IECSP will determine if:\n- (a) the event qualifies under the following two IECSP's international event or convention sector guidelines, stating that the event; (i) is for a bona fide meeting, convention, tradeshow, exhibition, international or special event; (ii) is not undertaken to evade compliance with any legislation or regulatory requirement of any Canadian government department or agency.\n- (b) any applicable tariff remission privileges that may be applied to the goods intended to be imported into Canada;\n- (c) requested Border to Show services can be provided for the event; and\n- (d) there are any OGD requirements that need to be met before holding the event in Canada.\n14. Based on the information provided by the event representative, the IECSP RC will issue a letter of recognition outlining CBSA and OGD requirements.\nLetter of Recognition\n15. The letter of recognition, through which the event becomes a CBSA recognized event, will identify border procedures and any anticipated OGD requirements and specific services the IECSP may provide for the event, such as:\n- (a) Border to Show on-site/off-site services;\n- (b) terms and conditions to secure after hours clearance;\n- (c) determination of relevant border procedures and tariff treatments applicable to the importation of the event's goods;\n- (d) any bonded warehouse privileges;\n- (e) contact information relating to Citizenship and Immigration Canada (CIC) requirements for foreign delegates and workers, work authorization and validation requirements, the need of a speakers letter of introduction or any applicable OGD requirements relating to the event; and\n- (f) any conditions which may attract CBSA special service charges.\n16. For events taking place in multiple Canadian cities, the IECSP RC in the first city the tour will issue a single recognition letter for all locations.\n17. The letter of recognition issued by CBSA will only be provided to event organizers, their customs brokers or designated event representatives. To ensure a smooth entry process, a copy of the letter of recognition should be provided to foreign national participants, exhibitors, delegates, or guest speakers by the event coordinator or broker for eventual presentation to a CBSA officer at the Canadian border crossing.\nSupport Process\n18. In situations where a request for recognition has been sent six months or more in advance of an event or a request has been made for CBSA's support regarding a bid to host a future event, the RC may issue a support letter prior to official recognition.\nLetter of Support\n19. The IECSP letter of support provides less specific information than a recognition letter. It acknowledges that the IECSP is aware of an upcoming event and available to provide guidance and information during the pre-event planning stages. The support letter also helps to facilitate the communication process between the IECSP, the event organizer and the customs broker.\nCollection and Disclosure of Information\n20. All event and personal information provided to the IECSP is collected under the authority of Section 5 of the Canada Border Services Agency Act and is protected in accordance with the Privacy Act . To ensure that event planners and participants are made aware of tax or duty remissions and any specific Canadian government requirements related to their event, the information submitted may be disclosed to other Government of Canada departments and agencies.\n21. Disclosure of the information collected adheres to Canadian legislative requirements and facilitates the entry process for goods and people attending CBSA recognized events held in Canada.\nAccess to Information and Privacy (ATIP) Acts\n22. The Access to Information Act gives individuals a right to access records under the control of a federal government institution. The Privacy Act protects the privacy of individuals with respect to personal information about them held by a government institution and provides individuals with a right to access and request correction to this information. For more information on the Access to Information Act and Privacy Act , please refer to: www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/menu-eng.html .\nStorage of Information\n23. The personal information collected through the IECSP is described under the International Events Personal Information Bank (PIB) - CBSA PPU 040 which will be located at: www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/infosource-eng.html .\nOther Government Departments (OGD)\nTemporary Entry Permit Requirements\n24. The CBSA administers over 90 acts and legislation on behalf of Canadian OGDs and agencies.\n25. In many instances, the letter of recognition and required travel documents proving citizenship are the only documents required when entering Canada to attend CBSA recognized events. Based on the information provided, the IECSP RC may liaise with the appropriate OGD, such as CIC, Foreign Affairs and International Trade Canada (DFAIT), Transport Canada (TC) to determine if additional information is required. For example, visitors from some countries require CIC issued visas, some goods may need agricultural or health permits issued by the Canadian Food Inspection Agency (CFIA) or import/export permits issued by DFAIT, and a refundable security deposit may be required by the CBSA (refer to the section on Security Deposits). The IECSP RC will also liaise with the various ports of entry so that they will be aware of and prepared for the arrival of participants and goods for the event.\n26. The IECSP RC will provide information regarding specific requirements and conditions associated with the goods or event and how to acquire necessary permits or other required documentation. These requirements, along with contact information, will be explained in the letter of recognition. The IECSP RC will advise if an OGD must be contacted directly for further clarification regarding potential regulations or permit requirements.\n27. For information relating to the various OGD requirements, visit www.canada.gc.ca or refer to the Memorandum D19 Series \"Acts and Regulations of Other Government Departments\". Additional information specific to IECSP recognized events is available in appendices B, C and D on this memorandum.\nTemporary Entry of Visitors to Canada\nVisitor Entry Requirements\n28. Visitors to Canada must meet certain criteria to be found admissible to Canada. Valid travel documents and visas (from visa required countries) must be presented to determine the visitor's eligibility to enter Canada.\n29. To obtain information on the requirements for Canada (or inadmissibility to Canada) as well as a list of countries whose citizens require a visa to enter or transit Canada visit the CIC Web site at: www.cic.gc.ca/english/visit/visas.asp . Enquiries about visa requirements should be directed to CIC's toll-free number (in Canada only) at 1-888-242-2100 . From outside of Canada, the nearest Canadian embassy, high commission or consulate may be contacted directly or contact Canada International at 1-613-944-4000.\nTravelling With Minors\n30. Visitors should ensure they carry proper identification for each minor (under the age of 18) travelling with them. Proper identification includes a birth certificate, a passport, citizenship card, permanent resident card or certificate of Indian status. If you are not the parent/guardian of the minor, you should also obtain written permission from the legal guardian authorizing the trip.\n31. For de tailed information regarding visitors travelling with minors please refer to the CBSA publication entitled BSF5119, Visitors to Canada .\nPersonal Allowances - Alcoholic Beverages and Tobacco Products\n32. Visitors to Canada may import, free of duty and taxes, limited amounts of alcoholic beverages and tobacco products, as long as these items are in their possession when they arrive in Canada.\n33. For detailed information regarding personal allowances and requirements please refer to the CBSA publication entitled BSF5119, Visitors to Canada .\nPersonal Baggage and Conveyances\n34. Visitors to Canada can temporarily import goods for their personal use while in Canada exempt from duties and taxes provided the goods are not subject to restriction are declared, and are exported when leaving Canada.\n35. For detailed information regarding personal baggage, please refer to Memorandum D2-1-1 , Temporary Importation of Baggage and Conveyances by Non-residents and the guide entitled BSF5119, Visitors to Canada .\nTravelling With $10,000 or More\n36. There are no restrictions on the amount of money or the value of monetary instruments that visitors can bring into or take out of Canada, nor is it illegal to do so. However, under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , visitors must report to a border services officer amounts equal to or greater than CAN$10,000. For more information, refer to the CBSA publication entitled BSF5052, Crossing the Border With $10,000 or More .\nPersonal Drugs for Medical Use\n37. Visitors importing prescription drugs should ensure they are clearly identified. The drugs should be in the original packaging, with a label that specifies what they are and that they are being used under prescription. If this is not possible, visitors should possess a copy of the prescription or a letter from a doctor. In Canada, health products may be regulated differently than they are in other countries. For more information regarding health products and their importation into Canada, please consult GUI-0084 Guidance Document on the Import requirements for Health Products Under the Food and Drugs Act and Its Regulations on the Health Canada (HC) Web page at: www.hc-sc.gc.ca .\nWorking in Canada\n38. Non-residents coming to Canada for work require a labour market opinion or \"confirmation\" from Human Resources and Skills Development Canada (HRSDC) and a work permit issued by CIC. A work permit provides a non-resident with permission to work for a specific employer in Canada for a limited period, unless they are exempted within HRSDC confirmation-exemption categories of work. For further information on HRSDC employment authorization exemption details, and employment authorization validation, please refer to the table in Appendix B of this memorandum, which provides a summary of temporary entry requirements that CIC developed to facilitate the entry of short-term business visitors in support of the IECSP.\n39. Non-residents may contact the HRSDC Foreign Worker Program directly at www.hrsdc.gc.ca or through Service Canada at www.servicecanada.gc.ca or call: 1-800-O-Canada ( 1-800-622-6232 ) or TTY/TDD 1-800-926-9105 . Calls can be made from Canada and the United States, toll-free Monday to Friday, 08:00.to 16:00. Service is provided in English and French.\nNon-residents who Render Services in Canada (Canadian Income Tax)\n40. Non-residents who render services in Canada may be required to pay tax on any income earned. For more information on rendering services in Canada, please visit the Canada Revenue Agency (CRA) Web page at www.cra.gc.ca or call the CRA Business Enquiries line at 1-800-959-5525 .\nGoods and Services Tax/Harmonized Sales Tax (GST/HST)\nWhat is the GST/HST?\n41. The goods and services tax/harmonized sales tax (GST/HST) is a tax that applies to most taxable supplies of property and services made in Canada. GST/HST registrants who make taxable supplies (other than zero-rated supplies) in a participating province collect tax on these supplies at the applicable GST/HST rate for that province. For more information on the GST/HST, please refer to the CRA guide RC4022 , General Information for GST/HST Registrants .\nRegistering for GST/HST\n42. Generally, every person who provides property or services in Canada in the course of a commercial activity engaged in by the person in Canada must register for GST/HST purposes except where the person is a \"small supplier\" or is a non-resident person who does not carry on business in Canada. For additional information on GST/HST registration, please refer to the CRA guide RC4027 , Doing Business in Canada - GST/HST Information for Non-residents which is available at: www.cra.gc.ca . To register with GST/HST, call the Canada Revenue Agency Business Enquiries at 1-800-959-5525 for service in English or 1-800-959-7775 for service in French.\nGST/HST Status of Imported Goods\n43. Although the CRA administers the GST/HST, the tax is generally payable to the CBSA in respect of most taxable goods that are imported into Canada. Imported goods that are accounted for under the Customs Act as non-commercial goods, and imported into Canada by a resident of a participating province, are generally subject to HST at the applicable rate for that participating province. Imported goods accounted for under the Customs Act as non-commercial goods that are imported by a resident of a non-participating province are generally subject to GST at the current rate. Imported goods accounted for as commercial goods are subject to GST at the current rate.\n44. Commercial goods imported into Canada are subject to GST/HST with the exception of \"non-taxable imports\". There are specific legislative provisions which deem certain imports to be \"non-taxable imports\" for purposes of the GST/HST, for example:\n- (a) Foreign Organizations Remission Order (FORO), 1983 ;\n- (b) Commercial Samples Remission Order ; and\n- (c) Section 213 of the Excise Tax Act and section 1 of Schedule VII to the Excise Tax Act .\n45. Under FORO, a foreign organization is defined as a corporation whose head office is outside Canada or an association that is not incorporated, has no members who are residents of Canada and does not include a Canadian branch of any such association. Refer to paragraph 66 for more information regarding FORO.\n46. Under the FORO provisions, a meeting, or convention cannot be open to the general public and the goods must be exported immediately following the conclusion of the event.\n47. Pursuant to the Commercial Samples Remission Order full relief of GST/HST may be provided on the importation of commercial samples by a non-resident or a resident who is the designated representative of a foreign supplier and is responsible for negotiating sales contracts only in the name of the foreign supplier under the following conditions:\n- (a) the commercial sample, while in Canada, will remain in the ownership of the non-resident of Canada;\n- (b) where a commercial sample value is more than CAN$1,000, the importer will: (i) give the location(s) in Canada where the sample will be exhibited or demonstrated; (ii) provide proof the sample is at the given location(s); (iii) maintain records of the commercial sample under Section 40, Customs Act and Regulations, while it is in Canada; and (iv) produce the records for inspection on request.\n- (c) the commercial sample will not be exhibited or demonstrated in Canada by anyone other than the importer;\n- (d) goods ordered as a result of the exhibition or demonstration of the commercial sample, will not be supplied from within Canada; and\n- (e) the commercial sample will be exported from Canada within one year of the date of importation.\n48. Pursuant to section 1 of Schedule VII to the Excise Tax Act , imported goods that are classified under particular provisions of the Customs Tariff may be imported without the imposition of GST/HST. The tariff provisions referred to in section 1 of Schedule VII, while no longer in effect for customs duty purposes, are still valid for GST/HST purposes.\n49. Section 1 of Schedule VII to the Excise Tax Act refers to four provisions of the Customs Tariff that permit the GST/HST-free importation of event and convention-related goods:\n- (a) tariff heading 98.19, which describes goods imported for display at a convention or public exhibition where the goods of various manufacturers or producers are displayed, where such goods remain in Canada for a period not greater than six months;\n- (b) tariff item 9823.60.00, in respect of goods intended for display or demonstration that are temporarily imported by a national or resident of Chile, Mexico or the United States;\n- (c) tariff item 9823.70.00, which describes commercial samples that are temporarily imported from Chile, Mexico or the United States; and\n- (d) tariff item 9823.80.00, in respect of advertising films that are temporarily imported from Chile, Mexico or the United States.\n50. Additional information regarding the conditions that must be met for goods to be classified under one of the Customs Tariff provisions referred to above, as well as the administration of these provisions, may be found in Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n51. The full text of the remission orders (FORO and Commercial Samples Remission Order ) as well as Schedule VII to the Excise Tax Act , can be accessed from the Department of Justice Canada Web site at www.canada.justice.gc.ca - The Laws Site - Consolidated Acts or Consolidated Regulations. Copies may also be requested from the Department of Justice Publications Department by mail at:\nDepartment of Justice Canada Communications Branch Public Affairs Division 284 Wellington Street Ottawa, ON Canada K1A 0H8\nTelephone: 613-957-4222 Fax: 613-954-0811 E-mail: webadmin@justice.gc.ca\nForeign Convention and Tour Incentive Program\nRebate for Sponsors and Organizers\n52. The CRA administers the Foreign Convention and Tour Incentive Program, which is a program designed to attract foreign conventions and tour groups to Canada through the GST/HST system.\n53. Under the Foreign Convention and Tour Incentive Program, the\n- (a) sponsor of a foreign convention, or\n- (b) the organizer of a foreign convention who is not registered for GST/HST, may be entitled to a rebate of the GST/HST paid on the convention facility, and any related convention supplies acquired exclusively for consumption, use or supply in connection with the foreign convention.\nRebate for Non-resident Exhibitors\n54. Under the Foreign Convention and Tour Incentive Program, non-resident exhibitors who are not registered for GST/HST may be entitled to a rebate of the GST/HST paid on the lease or rental of exhibition space, and any related convention supplies acquired exclusively for consumption, use or supply in connection with a convention. This rebate applies with respect to either a domestic or foreign convention.\nMore Information\n55. Sponsors, organizers and non-resident exhibitors may claim a rebate under the Foreign Convention and Tour Incentive Program by completing Form GST386, Rebate Application for Conventions , and submitting it to the CRA.\n56. The terms \"convention,\" \"convention facility,\" \"foreign convention,\" \"organizer,\" \"related convention supplies,\" and \"sponsor\" are defined in the Excise Tax Act . For more information on the definition of these terms, and the Foreign Convention and Tour Incentive Program in general, please refer to Guide RC4160 , Rebate for Tour Packages, Foreign Conventions, and Non-resident Exhibitor Purchases , which is available on the CRA's Web site at: www.cra.gc.ca/visitors .\n57. For additional information regarding the Foreign Convention and Tour Incentive Program, please contact the CRA at the applicable tax services office listed in Guide RC4027 , Doing Business in Canada - GST/HST Information for Non-Residents , at: www.cra.gc.ca .\nTemporarily Importing Event Goods\n58. Goods cannot be imported if they are prohibited. Import restrictions or controls are not waived because the goods are imported temporarily. The goods must meet all OGD requirements. Refer to paragraph 94 entitled \"Prohibited, Restricted or Controlled Goods\".\n59. Goods imported for sale are not considered to be temporarily imported even though a portion of the goods may not be sold and will subsequently be exported. Duties and taxes, including GST/HST, will be imposed on these goods when they are imported.\n60. Goods for sale are to be accounted for upon entry in Canada on a B3 Canada Customs Coding Form . Completion instructions and Form B3 entry types are discussed in detail, in Memorandum D17-1-10 , Coding of Customs Accounting Documents and in guide BSF5079, Importing Commercial Goods Into Canada .\nTariff Item No. 9993.00.00 - Temporarily Imported Goods\n61. Generally, all goods being imported temporarily into Canada will qualify for customs duty free entry under tariff item No. 9993.00.00 as long as the goods are not being imported for sale, lease, further manufacturing, or processing. For clarification on tariff classification, refer to Memorandum D10-13-1 , Classification of Goods . For additional information on tariff item No. 9993.00.00, refer to Memorandum D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n62. There are no restrictions on temporary importation of most types of goods or how they may be used. However, it must be clearly shown that there is an intention to export the goods at the end of the event. As such, consumable goods generally do not qualify under tariff item No. 9993.00.00. For example, fireworks that are imported for pyrotechnic competitions are consumable goods and are not entitled to the provisions of this tariff item.\n63. Projectors, cameras, audio visual equipment, sound and lighting equipment, computers, and other office equipment used for display or demonstration purposes, qualify for customs duty free temporary entry under tariff item No. 9993.00.00 provided they are exported from Canada within 18 months.\n64. Goods cannot be imported in a quantity that may cause the inspecting CBSA officer to doubt that they will be exported.\n65. Goods that are eligible for temporary importation can be documented on Form E29B, Temporary Admission Permit , or an Admission Temporaire/Temporary Admission (ATA) Carnet or a Carnet de Passages en Douane (C.P.D). Canada/China Taiwan Carnet (refer to paragraph 85 for more details on carnets), and a refundable security deposit may be required (in the case of an E29B).\nTariff Item No. 9830.00.00 and the Foreign Organization Remission Order (FORO)\n66. The Foreign Organization Remission Order, 1983 , provides relief of GST/HST and excise taxes on equipment imported by a foreign organization holding a convention in Canada. The term \"equipment\" includes projectors, cameras, sound and lighting equipment, audio-visual equipment or other office machinery imported exclusively for use in the conducting of the meeting or convention. A \"foreign organization\" is defined as a corporation whose head office is outside Canada or an association that is not incorporated and none of whose members are residents of Canada, but does not include a Canadian branch of any such association. The meeting or convention cannot be open to the general public. The equipment is imported under tariff item No. 9993.00.00 and the goods must be exported immediately after the conclusion of the meeting or convention.\n67. Under the above conditions the following goods are customs duty free in accordance with tariff item No. 9830.00.00 and free of GST/HST and excise taxes under FORO:\n- (a) banners, flags, papers, shields, stand decorations, backdrops, and other decorations;\n- (b) identification badges;\n- (c) information bulletins, booklets, programs, and memoranda relating to the meeting or convention or to products displayed at the meeting or convention;\n- (d) lapel buttons, billfolds, key cases, pens, pencils, corsages, T shirts, scarves, mugs, jewellery, badges, and other souvenirs and official paraphernalia;\n- (e) printing plates, rolls, cylinders, matrices, moulds, exposed positive or negative films, and other goods for the production of advertising matter relating to the meeting or convention; and\n- (f) stationary, paper clips, pens, pencils, and other office supplies (not including office machinery).\nSouvenirs\n68. Souvenirs are considered give away items (such as lapel buttons, billfolds, key cases, pens, pencils, corsages, T-shirts, and scarves) that are distributed free to all persons attending a foreign event. The quantities must be limited to the expected attendance at the event.\n69. Souvenirs, regardless of their value, qualify for duty-free entry under tariff item No. 9830.00.00 as long as the provisions listed in paragraphs 66 and 67 are met. The FORO, remits the GST/HST and excise taxes owing on those souvenirs valued individually at less than CAN$25. Under this provision, souvenirs valued in excess of CAN$25 are relieved of the requirement to pay GST/HST and excise taxes as long as they are exported.\n70. Souvenirs imported by a foreign organization are accounted for on Form B3. The goods are classified under tariff item No. 9830.00.00 as customs duty-free and special authorization code 84-867 is entered in field 26 to relieve the GST/HST.\n71. Souvenirs that are not exported and remain in Canada at the end of the event will be accounted for on a Form B3.\n72. The CBSA publications entitled BSF5079, Importing Commercial Goods Into Canada and Memorandum D17-1-10 , Coding of Customs Accounting Documents provide instructions on how to complete Form B3.\nOfficial Paraphernalia\n73. Official paraphernalia means mugs, jewellery, pens, scarves, T-shirts, badges, and similar items bearing the official registered symbol of a foreign organization. The paraphernalia is generally imported by the foreign organization for sale at its meeting or convention. Official paraphernalia that is given away is treated as a souvenir.\n74. Normally goods imported for sale must be fully duty and tax paid at the time of importation. Only official paraphernalia that qualifies for duty free importation under the provisions of tariff item No. 9830.00.00 and the FORO may be documented on a Form E29B or on a carnet.\n75. Once the meeting or convention is over, all unsold official paraphernalia must be exported and the official paraphernalia remaining in Canada must be accounted for on a Form B3. The goods are customs duty free under tariff item No. 9830.00.00. The GST/HST is relieved under FORO based on the percentage of non-residents officially in attendance at the meeting or convention.\n76. If the total value of the shipment is CAN$1,600 or more, the goods must be listed on a CBSA invoice or on commercial invoices, giving the name of the organization, the place and date of purchase, a description of the goods, the quantity, and their value.\nOffice Machines and Equipment, Advertising Material, Commercial and Apparel Samples\n77. Office machines and equipment may be imported temporarily by foreign organizations customs duty free under tariff item No. 9993.00.00 and relieved of the GST/HST under the FORO.\n78. Advertising material such as catalogues, price lists, and trade notices may be imported into customs duty free under tariff item Nos. 4911.10.10 and 9929.00.00 when the conditions of these tariff items are met. Goods of these tariff items may also be eligible for GST/HST and excise tax relief under the Advertising Material Remission Order. For further information, refer to Memorandum D8-3-1 , Tariff Item Nos. 4911.10.10 and 9929.00.00 and the Advertising Material Remission Order .\n79. Commercial samples of negligible value coming from the United States, Mexico, Chile or Costa Rica, regardless of the country of origin or tariff treatment, imported solely for the solicitation of orders for goods or services provided from a country other than Canada, may be imported into customs duty free under tariff item No. 9990.00.00.\n80. Samples, originating in any country, representative of a particular category of goods that have been produced or an article for which production is contemplated may be imported into customs duty free under tariff item No. 9991.00.00. Apparel samples imported for use in the development of sketches or patterns, or in determining the technical elements of manufacturing apparel, by a person in Canada in the business of designing apparel and selling apparel or apparel designs may be imported into customs duty free under tariff item No. 9936.00.00. The goods of both these tariff item numbers may be entitled to relief of the GST/HST under the Samples of Negligible Value Remission Order . For further information refer to Memorandum D8-2-8 , Samples of Negligible Value (Tariff Item Nos. 9990.00.00 and 9991.00.00). For further information on apparel samples, refer to Memorandum D8-2-14 , Tariff Item 9936.00.00 - Apparel Samples .\nCompetition Racing Vehicles\n81. Non-resident participants in closed-course races sanctioned by a recognized racing sanctioning body such as the Fédération Internationale de l'Automobile (FIA) , National Association for Stock Car Racing (NASCAR), American Motorcycle Association (AMA), Indy Racing League (IRL), are not required to document or post security for the following goods:\n- (a) racing vehicles;\n- (b) trailers and conveyances for moving racing vehicles;\n- (c) repair parts and repair equipment such as tires, wheels, spare parts for the racing vehicles;\n- (d) tools and portable shop equipment required to maintain a racing vehicle; and\n- (e) mobile accommodations, mobile kitchens and related equipment, when imported to support the racing team and support personnel and when used to promote race-related activities.\n82. These goods qualify for customs duty-free entry under tariff item No. 9993.00.00 and for relief from the GST/HST and excise taxes under the Non-taxable Imported Goods (GST/HST) Regulations and Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations . It should be noted that fuel in excess of the normal tank capacity of the racing vehicle, oil, grease and other consumables are not eligible for customs duty or GST/HST relief and shall be assessed customs duties and taxes at the time of importation.\nSecurity Deposits - Form E29B, Temporary Admission Permit\n83. To ensure that the temporarily imported goods are subsequently exported from Canada, the inspecting CBSA officer may require a security deposit. The maximum amount of the security deposit cannot exceed the duties (including the GST/HST and any other excise taxes) that would be payable if the goods were accounted for under the provisions of section 32 of the Customs Act (i.e., if the goods were permanently imported).\n84. Goods imported for sale are not eligible under tariff item No. 9993.00.00, even when there is a reasonable expectation that some of the goods will not be sold and the unsold units will be exported. Examples of goods imported for sale are posters, T-shirts and CDs imported by a touring company for sale during their performances, or goods imported for sale at trade shows or conventions.\nATA Carnet and Taiwan Carnet\n85. Goods that qualify for temporary importation are normally documented on Form E29B, Temporary Admission Permit . However, these goods may instead be documented on a carnet. Carnets are international customs documents designed to simplify and streamline temporary entry procedures. Carnets are particularly useful for goods that will be imported into more than one country during the period for which the carnet is valid. A carnet replaces national temporary entry documents such as the Canadian Form E29B, and also guarantees duties will be paid if the temporarily imported goods are not re-exported in the time period allowed. Consequently, carnets eliminate the requirement to post additional security with customs.\n86. Using a carnet for importing, exporting, or the transit of goods does not exempt those goods from Canadian customs laws, regulations, and procedures. Goods will not be released on a carnet unless they qualify for temporary entry and the required documents or certificates are presented to the CBSA.\n87. Goods intended for sale, lease or processing are not allowed temporary importation on a carnet. Goods such as plants, food, and other consumable items that may be given away, disposed of, or used up are also not permitted on a carnet.\n88. Where a carnet holder authorizes a customs broker or an agent to act on his or her behalf, the CBSA may ask the broker or agent to produce written authorization from the person or company identified on the front cover of the carnet.\n89. If the goods listed on the carnet do not qualify for duty free temporary importation, the carnet holder or representative will be advised that the goods must be either exported immediately or entered with a Form B3 and any applicable duty and taxes paid. For more information, refer to Memorandum D8-1-7 , Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\nCertificate of Origin - NAFTA, CIFTA, CCFTA and CCRFTA\n90. To benefit from a preferential tariff treatment provided under NAFTA (U.S./Mexico), CIFTA (Israel), CCFTA (Chile), or CCRFTA (Costa Rica), importers must be in possession of the applicable Certificate of Origin (NAFTA [Form B232], CIFTA [Form B239], CCFTA [Form B240], or CCRFTA [Form B246]). At the time of accounting, a claim for a preferential tariff treatment will indicate that the prescribed Certificate of Origin is in the importer's possession. The Certificate of Origin must be presented upon request to a CBSA officer.\n91. A security deposit is not necessary for the temporary importation of goods originating from a NAFTA, CIFTA, CCFTA, or CCRFTA free trade partner when the importer presents the corresponding Certificate of Origin. This certifies that the goods in question meet the specific rules of origin applicable to each free trade agreement.\n92. A formal Certificate of Origin is not required for goods valued at less than CAN$1,600 being imported under a free trade agreement. A handwritten statement attesting to the origin of the goods, either stamped or typed on a commercial invoice for the goods in question, is sufficient. For complete CBSA invoice requirements, refer to Memorandum D1-4-1 , CBSA Invoice Requirements .\n93. Certificate of Origin forms are available at all CBSA Regional offices and may also be found online at: www.cbsa.gc.ca/publications . In-depth information on free-trade agreements can be found in CBSA Memoranda Series D11 \"General Tariff Information\".\nProhibited, Restricted, or Controlled Goods\nClothing and Textile Permits\n94. DFAIT administers quota controls on clothing and textiles. Effective April 1, 2005, only those clothing and textile products that are eligible for a tariff preference level (TPL) benefit established under NAFTA the CCFTA or the CCRFTA are subject to import permit requirements. Otherwise, import permits for clothing and textiles issued pursuant to the Export and Import Permits Act will no longer be required. Memorandum D19-10-2 , Export and Import Permits Act (Importations) , contains additional information on permits.\n95. Further information on clothing and textile import permit requirements can be obtained from:\nTextiles and Clothing Section Trade Policy Division Export and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 613-944-1804 Fax: 613-995-5137 Web site: www.internationaltrade.gc.ca\nFirearms and Personal Protection Weapons\n96. The CBSA is responsible for controlling firearms brought into Canada and there are stringent regulations governing the cross border movement, possession, and use of firearms.\n97. For detailed information regarding firearm restrictions please refer to the guide entitled BSF5082, Visitors to Canada and Other Temporary Residents .\nFirearms for Display Purposes\n98. In keeping with Canada's multilateral agreements on the international movement of firearms, an importer wanting to import firearms temporarily for display will need a permit, as required under the Export and Import Permits Act . Contact Foreign Affairs and International Trade Canada at www.international.gc.ca or call 1-800-267-8373 (in Canada) or 1-613-944-4000 from the USA (charges will apply), to obtain information on applying for one.\n99. Automatic firearms are subject to re-export controls and dependent upon destination and may not be allowed to leave Canada. Please refer to the \"Automatic Firearms Country Control List\" of the \"A Guide to Canada's Export Controls\" at: www.exportcontrols.gc.ca . For further information, contact:\nInternational Trade Canada Firearms Export and Import 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 613-996-2387 Fax: 613-996-9933\nNarcotics and Other Substances\n100. The compliance and monitoring of narcotics, precursor chemicals, and controlled drugs and substances in Canada is overseen by HC's Office of Controlled Substances. Through strict import restrictions requiring import permits HC also works with law enforcement agencies to aid in the proper handling and reporting of controlled substances that have been diverted from legal channels. For more details, refer to Memorandum D19-9-2 , Regulations of Narcotics and Controlled and Restricted Drugs (Narcotic Control Act, Food and Drugs Act) .\nObscenity, Child Pornography and Hate Propaganda\n101. Any books, printed paper, drawings, paintings, prints, photographs, or representations of any kind that are deemed to be obscene under subsection 163(8) of the Criminal Code , that constitute hate propaganda within the meaning of subsection 320(8) of the Criminal Code , that are of a treasonable character, within the meaning of section 46 of the Criminal Code , or that are of a seditious character, within the meaning of sections 59 and 60 of the Criminal Code , are prohibited from entering Canada. Further, any photographic, film, video or other visual representations, including those made by mechanical or electronic means, or written material, that are deemed to be child pornography within the meaning of section 163.1 of the Criminal Code , are also prohibited entry into Canada. For more information, refer to Memorandum D9-1-1 , Canada Border Services Agency's Policy on the Classification of Obscene Material , Memorandum D9-1-15 , Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason , and tariff item No. 9899.00.00.\nFood, Plants, Animals, Agricultural and Aquatic Commodities\n102. The Government of Canada protects the health of Canadian animals, plants and natural habitats by restricting the importation of food, animals, plants and related products from foreign countries. These items can introduce harmful diseases, pests, viruses and microorganisms.\n103. For more information on the import requirements for food, agricultural inputs, and agricultural products regulated by the CFIA and other government departments, refer to Memorandum D19-1-1 , Food, Plants, Animals and Related Products or refer to Appendix D for information on the CFIA Automated Import Reference System or visit the CFIA Web site at www.inspection.gc.ca for complete information on federal inspection services related to food, animal health, and plant protection.\n104. Upon arrival in Canada, all un-manufactured wood packaging and dunnage associated with shipments originating from outside the continental United States, must display a valid International Plant Protection Convention (IPPC) mark. In the absence of an IPPC mark, a valid Phytosanitary Certificate from the country of origin (with the exception of China) stating an accepted treatment, which identifies the load, will be accepted. In both instances the wood packaging must be free from living pests and signs of living pests. For details, refer to the CFIA's D-98-08, Entry Requirements for Wood Packaging Materials produced in all areas other than the Continental United States at www.inspection.gc.ca .\nLive Animals\n105. The owner or a designated representative must accompany all live animals entering Canada. The CFIA has information on import procedures for animals outlining basic guidelines for temporary import of animals.\n106. Pet dogs and cats can be brought into Canada from the United States with a certificate of vaccination issued by a licensed American or Canadian veterinarian clearly identifying the pet and certifying that it has been vaccinated against rabies some time during the previous 36 months. An exception is made for puppies or kittens that are younger than three months old.\n107. Seeing-eye dogs are allowed into Canada without restrictions. Canadian law also guarantees that anyone using seeing-eye dogs may bring them into restaurants, hotels, and other businesses.\nExport and Import Permit Requirements\n108. It should be noted that certain goods are subject to restrictions by quotas and/or tariffs under the Export and Import Permits Act (EIPA), such as textiles and clothing, agricultural products, steel products, weapons and munitions. For more information, refer to Memoranda D19-10-2 , Export and Import Permits Act (Importations) , D19-10-3 , Administration of the Export and Import Permits Act (Exportations) , D10-18-1 , Tariff Rate Quotas , D10-18-5, Customs Bonded Warehouses - TRQ Agricultural Goods , and D10-18-6 , First-Come, First-Served Agricultural Tariff Rate Quotas . Questions concerning permit requirements and the issuance of import permits should be directed to:\nExport and Import Controls Bureau Foreign Affairs and International Trade Canada 125 Sussex Drive, Tower C, 4th Floor Ottawa ON K1A 0G2\nTelephone: 613-944-1804 Fax: 613-995-5137 www.exportcontrols.gc.ca\n109. Persons leaving the United States should check with the U.S. Department of Agriculture before departure to determine if there are any special requirements or restrictions on exporting agricultural goods.\nEndangered Species\n110. A Convention on International Trade In Endangered Species of Wild Fauna and Flora (CITES) permit is required for CITES-listed plant and animal species brought into Canada, including those kept as pets, and for any items made from them such as coats, handbags, or shoes. For more information on Canadian laws concerning endangered species, contact:\nConvention on International Trade in Endangered Species Canadian Wildlife Service Environment Canada Gatineau QC K1A 0H3\nTelephone: 819-997-1840 or 1-800-668-6767 (toll-free number) Fax: 819-953-6283 www.cites.ec.gc.ca\n111. Further details can be found in Memorandum D19-7-1 , Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) .\nRadio Communication and Telecommunication Equipment\n112. Industry Canada is responsible for the Radiocommunication Act and Telecommunication Act . Examples of the types of goods that are controlled under these acts include citizen band (CB) radios, amateur radios, walkie-talkies, cellular phones, and direct-to-home (DTH) satellite dishes. As a general rule, authorization to operate radiocommunication and telecommunication equipment in Canada is based on the principle that the equipment will neither cause interference to Canadian stations, nor will the equipment be protected against interference. United States residents visiting Canada may import these items as part of their personal luggage, without authorization from Industry Canada.\n113. Visitors from countries other than the U.S. should contact Industry Canada at www.strategis.gc.ca or call them at 1-800-328-6189 . Refer to Industry Canada's Radiocom information circular RIC 66, Addresses and Telephone Numbers of Regional and District Offices for regional contact information to request authorization to operate radio communication or telecommunication equipment in Canada. Visitors may also call 613-998-3693 or contact the Spectrum Management and Telecommunications section of Industry Canada by email at: spectrum_pubs@ic.gc.ca .\nDuties and Taxes\nGoods Imported for Sale\n114. At the time of importation the importer has three options for goods to be sold at an event:\n- (a) the goods may be fully accounted for at the time of release on a Form B3, Canada Customs Coding Form ;\n- (b) the bonded warehouse procedure may be used for the facility where the goods will be sold or repaired (for additional information on this procedure, please refer to Memorandum D7-4-4 , Customs Bonded Warehouses ) or;\n- (c) the goods will enter a sufferance warehouse for processing and release by CBSA as outlined in Memorandum D4-1-4 , Customs Sufferance Warehouses .\n115. When any unsold goods are exported at the close of an event and proof of export has been provided to CBSA, the importer of record is entitled to a refund of the duties and some taxes (not the GST/HST) paid on the unsold portion of the shipment, as outlined in Memorandum D6-2-3 , Refund of Duties and Form B2, Canada Customs - Adjustment Request completion instructions can be found in D17-2-1 , Coding of Adjustment Request Forms . For more details on export procedures for E29Bs, refer to Memorandum D8-1-4 , Form E29B, Temporary Admission Permit .\n116. Under certain circumstances a portion of an event site may be licensed by CBSA as a bonded warehouse. Once an event site is authorized as a licensed bonded warehouse, the goods for sale will move directly into the bonded warehouse area and the duties and taxes, including the GST/HST, will be deferred until the goods have been either sold or exported. For more information on the bonded warehouse option for conventions, refer to paragraph 127 \"Bonded Warehouse Option\".\nClaiming a Remission\n117. To claim a remission of the duties and taxes imposed under the Excise Tax Act , the importer must present a completed Form B2 for all official paraphernalia that is exported under CBSA supervision. Memorandum D6-2-3 , Refund of Duties , outlines the legislation and explains the policy and procedures for the refund of duties on imported goods.\n118. A remission of duties and taxes imposed under the Excise Tax Act may be granted as specified in Section 6 of the FORO.\nBorder to Show Service\n119. Border to Show are facilitative services offered by the IECSP to ensure the timely arrival of commercial goods, temporarily imported for display purposes to IECSP recognized events. With Border to Show service authorization, commercial shipments will move directly to an event venue instead of being processed for release into Canada at a CBSA port of entry or travelling to a bonded warehouse for processing by the CBSA.\n120. Requests for Border to Show services should be included in the initial request for recognition to the CBSA. Border to Show services could include one of two options, on-site or off-site facilitation. The IECSP RC will determine which events qualify for Border to Show authorization and articulate which service option applies in the letter of recognition. In some instances, special service charges may apply (refer to Memorandum D1-2-1 , Special Services ). For more information on the letter of recognition, refer to paragraph 15.\nOption 1: Border to Show Broker On-site Service\n121. For events granted the Border to Show option with broker on-site service, commercial shipments will move directly to an event venue where a CBSA officer will be present to process documentation and perform any required examination of goods.\nOption 2: Border to Show Off-site Service\n122. For events granted the Border to Show option with off-site service, commercial shipments will move directly to an event venue. The importer, carrier, and/or broker must report to a designated CBSA office where a officer or RC will process the documentation and perform any required examination of goods.\nSpecial Service Charges (Cost Recovery)\n123. Cost recovery procedures are applied to all requests for new or enhanced service from an identifiable client receiving a specific benefit from the CBSA, for an external client, such as an importer, a transportation company, a municipality or an airport operating authority, or from a federal government department or agency, the government of a province, or an international government, or other body.\n124. The fees charged for the CBSA services represent, to the extent possible, the actual cost of providing the services.\n125. Section 167 of the Customs Act provides CBSA the authority to charge for special services. Cost recovery for the Convention Services Program may be applied to the following types of services:\n- (a) CBSA clearance of imported goods and conveyances;\n- (b) CBSA clearance of arriving international passengers;\n- (c) CBSA clearance of goods for export;\n- (d) CBSA services to conventions or international events in Canada; and\n- (e) CBSA performing collection of fees, levies, or taxes at the border on behalf of another federal department, agency or a province.\n126. Special service charges may not be applicable during regular business hours, which may vary depending upon the location of the event. Contact the IECSP RC located in the region where the event is being held, to determine what the local CBSA business hours are, or call the Border Information Service (BIS) phone service during regular business hours, Monday to Friday (except holidays) from 8:00-16:00 local time at 1-800-461-9999 (toll free) within Canada or at 204-983-3500 or 506-636-5064 (long-distance charges apply) from outside Canada. For more information on the BIS line, please refer to the CBSA publication entitled BSF5051, Border Information Service (BIS) . Memorandum D1-2-1 , Special Services , explains the guidelines and charges to be applied by CBSA.\nBonded Warehouse Option\n127. Bonded warehouses are facilities licensed and regulated by the CBSA and operated by the private sector. Goods stored in a bonded warehouse are considered to have been brought into Canada but have not been released by the CBSA. IECSP recognized events may apply for a temporary ( up to 90 days with the possibility of an extension ) bonded warehouse licence for the event location or a part of the location if CBSA requirements are met.\n128. An event planner or organizer, a convention or conference facility owner or operator, a hotel operator, or a customs broker can apply for a bonded warehouse licence.\n129. To apply, complete Form E401, Application for a Licence to Operate a Customs Bonded Warehouse , and submit it to the nearest CBSA office. For further information on this option, refer to Memorandum D7-4-4 , Customs Bonded Warehouses , under the heading \"Bonded Warehouse Program\".\nExported Goods\n130. Exported goods (i.e. goods removed from the bonded warehouse) must be reported (see \"Exporting Goods\" section) on a consolidated or individual B3, type code 21, \"Ex-Warehouse, Export Entry\".\nMoving Goods to the Event\nCommercial Carriers\n131. All event goods being shipped by a commercial carrier (in all modes of transport) must be presented to CBSA via Electronic Data Interchange (EDI) or the eManifest portal. All cargo and conveyance data must be provided to the CBSA for processing within the timeframes specified in the Reporting of Imported Goods Regulations . Providing a copy of the letter of recognition to the driver of a commercial load bound for an IECSP recognized event may be beneficial. For guidelines pertaining to the electronic transmission of advance cargo and conveyance information, please refer to the mode-specific Electronic Commerce Client Requirements Document found at: www.cbsa.gc.ca/eservices/eccrd-eng.html .\n132. Convention display goods being shipped by carrier to a recognized convention with Border to Show privileges may obtain an authorization (one trip), to transport goods inland to the event site. The one trip authorization requires a refundable security deposit and a completed Form E370, Application to Transact Bonded Carrier and Forwarding Operations . See the D3 Memoranda Series \"Transportation, for single trip authorizations and guidelines on in-bond movement of goods.\n133. Depending on the risk associated with the goods, the shipment may be documented on a Form E29B and a refundable security deposit; in an amount equal to the duty and taxes otherwise payable on the goods may be required. The security deposit may be posted in cash, certified cheque, or a standing surety bond. For additional information on posting security with the CBSA refer to D1-7-1 , Posting Security for Transacting Bonded Operations .\n134. Commercial goods imported for sale, being shipped by a carrier to an event site, cannot be documented on Form E29B or a carnet. The importer or the customs broker must present the appropriate B3 accounting documents and pay the duty and taxes to release the goods into Canada.\nPrivate, Rental or Company Vehicle\n135. Tourists, visitors, and temporary residents such as students or individuals with valid work permits can temporarily import a motor vehicle into Canada provided the vehicle is exported within three years. For further information, refer to Memorandum D2-1-1 , Temporary Importation of Baggage and Conveyances by Non-residents .\n136. For both the air and highway modes, delegates bringing goods in hand baggage (hand-carried goods) or by private, rental, or company vehicles should carry an inventory list of goods as well as a copy of the letter of recognition for presentation on arrival. Hand-carried goods are defined as commercial goods carried by a paying passenger onboard a traveller's commercial conveyance (bus, taxi, airplane, ship, etc.) or commercial goods being imported and accounted for at the port of entry by the owner of a business, or an employee, driving a \"not-for-hire\", non-commercial conveyance. Hand-carried goods are fully exempt from the cargo and conveyance requirements of the commercial entry process, as outlined in the link located in paragraph 131. For further information, please refer to the section entitled Commercial reporting requirements .\n137. Travellers to the event should be prepared to answer questions from CBSA officers about the accompanying goods (description, quantity, value, and origin).\n138. For commercial goods that are shipped by private, rental or company vehicle and destined for an event granted Border to Show services, the importer must declare the shipment at the first point of arrival for CBSA processing and authorized release before moving inland to the event site.\n139. For commercial goods that are shipped by private, rental or company vehicle, the importer may list the goods on a Form E29B or a carnet upon their arrival or prior to their arrival at the border and post a refundable security deposit, if required, at the time of entry. For additional information on Form E29B and carnets, please refer to D8-1-4 , Form E29B, Temporary Admission Permit and D8-1-7, Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n140. If the shipment contains any goods for sale, a completed Form B3 must be presented to the CBSA at the time of entry into Canada for payment of full duties and taxes. Procedures for completing B3 accounting documents can be found in BSF5079, Importing Commercial Goods Into Canada .\nHighway Bonded Carrier\n141. A bonded highway commercial carrier is authorized to transport goods into Canada and assumes full liability for the goods.\n142. On arrival in Canada, the bonded carrier must report to CBSA all goods carried in the vehicle on a Form A8A(B) for each shipment. When goods are released to an inland destination, the carrier will present copies of Form A8A(B) to the inland CBSA office at the destination.\n143. Detailed instructions on bonded carrier procedures can be found in Memorandum D3-4-2 , Highway Cargo - Import Movements .\nAir Carrier\n144. For CBSA regulations on reporting of goods transported in the air mode, refer to Memoranda D3-2-2, Air Cargo - Import and In-Transit Movements or for carriers reporting air shipments at highway ports of entry refer to D3-4-2 , Highway Cargo - Import Movements .\nMarine Carrier\n145. For CBSA regulations on reporting of goods transported in the marine mode, refer to Memorandum D3-5-2, Marine Cargo - Import Movements .\nRail Carrier\n146. For CBSA regulations on reporting of goods transported in the rail mode, refer to Memorandum D3-6-6 , Rail Cargo - Import Movements .\nCourier\n147. Courier means all common commercial carriers, regardless of mode of transport, including freight forwarders and de consolidators.\n148. When it has been determined that the value for duty of goods being imported by courier does not exceed CAN$20 per shipment, the goods, other than prescribed goods are generally non-taxable for GST/HST purposes.\n149. Although the following importations may be relieved of GST/HST by virtue of other provisions, they are considered \"prescribed goods\" and are excluded from the general rule above:\n- (a) alcoholic beverages, cigars, cigarettes, and manufactured tobacco, regardless of value;\n- (b) gifts valued at $60 or less, as outlined in Memorandum D2-1-4 , Casual Donations - Tariff Item No. 9816.00.00 ;\n- (c) books, newspapers, magazines, periodicals, and other similar publications shipped from suppliers abroad, who are not GST registrants; and\n- (d) commercial transactions in which goods are ordered by a Canadian consumer from a Canadian intermediary who has the goods shipped directly from the foreign supplier to the Canadian purchaser.\n150. When display goods are shipped by bonded carrier to a recognized event (i.e., by highway carriers and couriers) they must proceed to the nearest CBSA office or bonded warehouse for clearance. If the event was approved for Border to Show, the bonded carrier will proceed directly to the event site. For more information on the Border to Show, refer to paragraph 119 \"Border to Show Service\".\n151. To avoid having to pay special service charges, carriers/couriers should present their documentation at the Canadian border or an inland CBSA office during regular business hours, which are generally between 09:00 and 16:00 Monday to Friday, excluding holidays.\n152. Additional instructions can be found in Memorandum D8-2-16 , Courier Imports Remission .\nCourier - Low Value Shipment (LVS)\n153. Commercial goods that are being imported into Canada under the LVS program by an approved courier are reported with the conveyance using a cargo exception code at either the tractor, trailer or container level. For further information, refer to the mode-specific Electronic Commerce Client Requirements Document at: www.cbsa.gc.ca/eservices/eccrd-eng.html . For additional information on the Courier LVS program, refer to Memorandum D17-4-0 , Courier Low Value Shipment Program .\nAdministrative Monetary Penalty System (AMPS)\n154. CBSA has the authority to issue monetary penalties to address non-compliance with Canada's trade and border legislation. For information on these guidelines, refer to Memorandum D22-1-1 , Administrative Monetary Penalty System or visit the CBSA Internet site at www.cbsa.gc.ca.\nExporting Goods\n155. Under tariff item No. 9993.00.00 the maximum length of time that temporarily imported display goods may remain in Canada is 18 months from the time the goods are imported into Canada. It should be noted that generally the period for GST/HST and customs duty relief is the same. Further information regarding extensions for goods imported under tariff item No. 9993.00.00 can be found in Memorandum D8-1-1 . Appendix A of that memorandum contains information regarding time limits for GST/HST relief and extensions.\n156. The maximum length of time that temporarily imported display goods may remain in Canada depends on the type of event for which the goods are imported and how goods are classified under the Customs Tariff . In addition, the length of time goods may remain in Canada for purposes of GST/HST relief may not be the same as that for relief of customs duties or excise taxes. Appendix A of Memorandum D8-1-1 outlines the length of time that temporarily imported display goods may remain in Canada for purposes of maintaining GST/HST relief.\n157. An extension to the length of time that temporarily imported display goods may remain in Canada may be granted, depending on how the goods are classified and the type of duty or tax relief provided in respect of the goods. Requests for extensions should be directed to the CBSA.\n158. During this period, the goods must be either displayed at a recognized public exhibition or convention, en route from one recognized event to another, or accounted for and delivered into a bonded warehouse.\nProof of Export and Validation\n159. Upon export, the importer must present to CBSA for examination and validation, any goods which were granted temporary importation relief of duties and taxes (along with their copies of Form E29B, ATA Carnet, or Taiwan Carnet) at the CBSA office at the point of exit, or at the inland CBSA office for goods being exported \"In Bond\".\n160. \"In bond\" is subject to CBSA control and authorizes goods to leave the show area under CBSA supervision to the port of exit where a CBSA officer will process the temporary import document(s) to show proof of export and ensure a refund of any security deposit collected by CBSA at the time of entry.\n161. The security given for the display goods on importation shall also be refunded if the goods were destroyed as certified by a CBSA officer, police officer, or fire marshal in accordance with the provisions and policy of tariff item No. 9993.00.00 as found in D8-1-1 , Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n162. In addition to presenting the original copies of importation documents for validation the importer may be asked to show:\n- (a) proof of being a non-resident of Canada (such as photo identification);\n- (b) the goods that go with the original documentation; and\n- (c) proof of leaving Canada, such as a charter bus tour ticket or vehicle licence number.\n163. Where the importer fails to acquit the Form E29B or carnet at the time of export, refer to D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations or D8-1-4 , Form E29B, Temporary Admission Permit for alternate proof of export documentation.\n164. Upon proof of export, the cash or certified cheque provided as security will be refunded by a Government of Canada cheque. For further export information, refer to Memorandum D20-1-4 , Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\nCustoms Brokerage Services\nHiring a Customs Broker\n165. Numerous customs brokers with experience in providing services to meetings, conventions, and the incentive travel industry are available for hire.\n166. Customs brokers are licensed by the CBSA to carry out customs brokerage services in Canada. Customs brokers work with the CBSA on behalf of event organizers to ensure that the most favourable duty rates available are obtained. They are also authorized to act as designated representatives when event goods arrive in Canada and may:\n- (a) post a security deposit if required and prepare any necessary documentation for complying with border requirements of the CBSA or OGD;\n- (b) arrange for the shipping of event materials both into and out of Canada directly from a company's headquarters to the event site and back again;\n- (c) if required, make arrangements on behalf of an event organizer regarding the storage of goods in Canada before or after the event.\n167. For a list of licensed customs brokers visit: www.cbsa.gc.ca/services/cb-cd/ .\nAdditional Information\n168. For additional GST/HST information, please contact:\nManager, Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\", 15th floor 320 Queen Street Ottawa ON K1L 0L5\nTelephone: 613-954-4397 Facsimile: 613-990-1233\n169. Any questions concerning this memorandum should be directed to:\nNational Coordinator International Events and Convention Services Program International Events, Operational Services Division\nTelephone: 613-946-0237 Cell: 613-797-1065 Facsimile: 613- 998-5584 Email: iecsp-pseic@cbsa.gc.ca", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Appendix A - Sample of an Initial Letter of Contact to the CBSA-IECSP", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "Organization Name\nOrganization Address\nDate:\nDear Sir or Madam:\nWe are writing to inform your office that our organization will be holding the ( name of event) on ( date), at the ( name of venue, convention centre, hotel) which will be ( open or closed) to the general public. We have appointed (customs broker's name & contact information) as our official customs broker for this event.\nThere will be (#) attendees of which ( % ) are foreign to Canada. We are also expecting (#) exhibitors who will be importing the following items for use at the event:\n( General list of items being imported with approximate values)\nWe will send you a list of exhibitors closer to the event start date. There ( will be or will not be) sales of merchandise on the exhibit floor. We request the use of tariff item 9993.00.00.00 for the purposes of temporary import for display use only.\nOptional paragraph for Foreign Organizations with events closed to the public follows :\nWe would also request the use of tariff 9830.00.00.00, as we are a foreign organization ( provide full name and complete mailing address of organization). We are intending to import ( meeting materials, badges, office supplies, bags, conference brochures, t-shirts, hats, mugs) to give out to each of our delegates.\nOur move-in is on ( date) and the move-out will be on ( date) . It is anticipated that we will be entering Canada at the ( name of port(s)) port(s) of entry.\nWe trust that this matter has been handled to your satisfaction and that the information we have supplied is sufficient for your requirements. If you require additional information, please contact the undersigned at ( telephone number/ fax number and email address).\nSincerely,\nDelegated authority signature and title\nNote: Please provide your official web site.\nSharing of event information & Section 107 of the Customs Act\nNote: The information you provide in this document is collected under the authority of Section107 (9) of the Customs Act for the purpose of the facilitation of border coordination services for organizers of international events being held in Canada. The information may be disclosed to Other Government Departments, for example Citizenship and Immigration Canada, for the purpose of providing assistance with admissibility requirements.\nThe information collected is described under the International Events Personal Information Bank CBSA PPU 040 which is detailed at www.cbsa.gc.ca/agency-agence/reports-rapports/pia-efvp/atip-aiprp/infosource-eng.html .", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Appendix B - Citizenship and Immigration Canada (CIC)", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "Temporary Entry Procedures\n1. In addition to the appropriate travel documentation such as a valid passport and/or a temporary resident visa, most foreign nationals coming to Canada for work require a labour market opinion or \"confirmation\" from Human Resources and Skills Development Canada (HRSDC) and a work permit issued by Citizenship and Immigration Canada (CIC).\n2. An HRSDC confirmation is a written opinion that employment of a foreign national is likely to have a neutral or positive effect on the labour market in Canada. Please note that only a Canadian employer may contact HRSDC to obtain a job confirmation. To find out more about obtaining an HRSDC confirmation visit www.cic.gc.ca .\n3. A work permit is a document issued by a visa or immigration officer authorizing a foreign national to enter and remain temporarily in Canada as a worker.\n4. Depending on the type of work a foreign national will be engaged in while in Canada, a work permit may not be required, or the foreign national may be exempt from the prerequisite of an HRSDC confirmation.\n5. Many foreign nationals coming to Canada to participate in events such as conventions, corporate meetings, trade or consumer shows and exhibitions do not require a work permit. However, those individuals coming to Canada for any of these events, where they will be selling goods directly to the public do require a work permit.\n6. The table below, compiled from the Foreign Worker 1 Manual (FW1), provides a summary of temporary entry requirements that CIC developed to facilitate the entry of short-term business visitors and in support of the International Events and Convention Services Program.\nBusiness Visitors e.g. buyers, sales representatives (taking orders/negotiating contracts only), trainers and trainees, translation personnel, board members (FWI Ref App. H) Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Business visitors hired by a Canadian employer required required Business visitors working for foreign employer exempt n/a primary source of remuneration & principal place of business remain outside Canada 5.2\nConventions, Exhibitions, & Meetings Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Delegates/Attendees exempt n/a 5.12 Exhibitors displaying only or sales to other than the general public exempt n/a sales aimed at wholesalers, retailers & institutions App. H Exhibitors sales to the general public required exempt App. H\nOther attendees Occupation or Category Work Permit HRSDC Confirmation Required? Details FWI Ref Guest speakers or Seminar Leaders exempt n/a Event must be less than 5 days 5.11 Organizers/planners/ administrative support staff exempt n/a does not apply to 'hands-on' service providers 5.12 Show/Event Service Contractors required required installation, decorating, show producing, A/V 5.12\n7. For more information about working in Canada, visit the CIC Web site at www.cic.gc.ca .\n8. In Canada, contact the CIC call centre at 1-888-242-2100 .\n9. Outside of Canada, inquiries should be directed to the nearest Canadian Embassy, High Commission or Consulate responsible for your region.\n10. For more information contact the CIC Special Events Unit at 613-952-5382 or email special.events@cic.gc.ca .", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Appendix C - Transport Canada (TC) Temporary Entry Procedures for Vehicles and Tires (Exhibition or Display Purposes)", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "General Information - Temporary Vehicle and Tire Imports\n1. Transport Canada's (TC) legislation, Motor Vehicle Safety Act (MVSA), Subsection 7(1) (a) , allows the temporary importation of vehicles and tires for exhibition, demonstration, evaluation, or testing for a period of up to one year providing the importer obtains authorization in the prescribed form and manner prior to entry, as outlined in Memorandum, D19-12-1, Importation of Vehicles and D19-12-2, Importation of Tires . CBSA assists TC with the administration of the MVSA and application of the Motor Vehicle Safety Regulations (MVSR).\n2. Under the MVSA, Subsection 7(1) (b) , a vehicle may be admitted temporarily into Canada without complying with the MVSR if it is to be used exclusively by a person entering Canada as a visitor or a person passing through Canada to another country.\n3. For vehicles being imported under Subsection 7(1) (a) of the MVSA, the importer must complete a Schedule VII - Declaration of importation of a Vehicle for Exhibition, Demonstration, Evaluation, Testing, or Special Purposes as outlined under Subsection 11(6) of the MVSR.\n4. For tires being imported under Subsection 7(1) (a) of the MVSA, the importer must complete Schedule VII as outlined under Subsection 13(3) of the Motor Vehicle Tire Safety Regulations (MVTSR).\nTemporary Importation Process\n5. Below are the guidelines for vehicles imported temporarily into Canada for exhibition, demonstration, evaluation, testing or special purposes.\n- (a) Vehicles temporarily imported for exhibition or display at CBSA-IECSP \"recognized\" event(s) are not required to be documented on a Vehicle Import Form - Form 1 unless the vehicles will be driven on public roadways.\n- (b) The importer must complete a Schedule VII application/declaration with Transport Canada via the Temporary Vehicle Importation System (TVIS) with all required information pertaining to the vehicle(s) being temporarily imported for exhibition, demonstration, evaluation or testing. The TVIS can be located on the internet at: http://wwwapps.tc.gc.ca/Saf-Sec-Sur/7/TVIS-SITV/lgn.aspx?l=e .\n- (c) TC maintains a copy of the Schedule VII on file and the importer must provide proof of export or destruction at the termination of the event as per TC guidelines for temporary importations of non-compliant vehicles at the termination of the recognized event as listed below in the section entitled \"Export/Destruction Requirements\".\nNote: It is prohibited for a person who signs a Schedule VII declaration to use or dispose of the vehicle or equipment in a manner contrary to the terms of that declaration, as per Subsection 7(5) of the MVSA. These vehicles CANNOT BE SOLD, GIFTED OR OTHERWISE DISPOSED OF IN CANADA, imported via the Registrar of Imported Vehicles' Program (RIV), or by selecting any other category in Section 16 of the Vehicle Import Form - Form 1.\nExport/Destruction Requirements\n6. Vehicles entered under the terms of a Schedule VII must be exported or destroyed as declared. TC requires proof of export or destruction prior to or no later than the date explained below:\n7. For vehicles declared for export, proof of export must include the Vehicle Identification Number (VIN) and the date of export on stamped outgoing customs documents. In cases where the vehicle(s) does not have a VIN (e.g. prototypes, preproduction vehicles, etc.), the documents must include some identifiable reference to the vehicle(s) as per the original application. Proof of exportation must be forwarded to: Schedule7-Annexe7@tc.gc.ca along with the Schedule VII requisition number.\n8. For vehicles declared for destruction, one of the following options must be met:\nOption 1: Destruction under supervision of the CBSA\nA certified copy of a Form E15, Certificate of Destruction/Exportation is required. Please refer to Memorandum D7-2-3 , Obsolete or Surplus Goods or contact CBSA toll free at 1-800-461-9999 to schedule an appointment for vehicle destruction at a regional Trade Compliance Division (TCD) office.\nOption 2: Destruction without CBSA supervision\nTo confirm the complete demise of the vehicle(s), a certificate from an authorized disposal processing operation (not a recycler) is required. In the absence of a VIN, documents must include some identifiable reference to the vehicle(s) as per the original application. In addition to the certificate, pictures or a video of the destruction process must show any remaining parts reduced to unsalable condition. Dismantling, disassembly or recycling of parts is not acceptable proof of destruction. Proof of destruction must be forwarded to: Schedule7-Annexe7@tc.gc.ca along with the Schedule VII requisition number.\n9. Should you have any questions or need further clarification on this matter, do not hesitate to contact Transport Canada toll free at 1-800-333-0371 or 613-998-8616 or email at: RoadSafetyWebmail@tc.gc.ca .\nImportation of Tires\n10. An importer must submit a Schedule VII application/declaration as outlined under Subsection 13(3) of the MVTSR with TC by submitting the application with all required information pertaining to the tire(s) being temporarily imported for exhibition, demonstration, evaluation, testing or special purposes to: Schedule7-Annexe7@tc.gc.ca .\nAuthorization\n11. Authorization is not required for vehicles entering temporarily for automobile daredevil shows, stunt shows such as monster trucks, other acts of a similar entertainment character such as circuses or competition racing on closed circuits such as Indy races as provided for by Item 38 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations . See paragraph 81 entitled, \"Competition Racing Vehicles\".\n12. TC recognizes that these visitors are importing the vehicles temporarily and Form 13-0132 , Vehicle Import Form - Form 1, is not required unless the vehicles will be driven on public roadways.\nApplication\n13. Vehicles, Tires or Equipment for Exhibition - Applies to events where vehicles, tires or equipment of various manufacturers or producers are displayed. Examples of vehicles imported temporarily for exhibition are the Montréal . and Toronto auto shows.\n14. Vehicles, Tires or Equipment for Demonstration - Applies when showing a particular vehicle road tire model or type to prospective clients, or for use in promotional type events. Examples include vehicle prototypes or vehicles not currently or widely available in Canada.\n15. Vehicles, Tires or Equipment for Evaluation or Testing - Applies when determining whether a vehicle is operating or performing properly or effectively in a particular environment or set of circumstances. Examples include prototypes for testing as outlined in Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item no. 9993.00.00) Regulations , under the Cold Weather Testing Program.\n16. Schedule VII is available from the Transport Canada Web site at: www.apps.tc.gc.ca/Saf-Sec-Sur/7/TVIS-SITV/Login.aspx?lang=eng .\nGST/HST Relief\n17. Cars, motorcycles, water-borne craft, aircraft, air-cushion vehicles, snow vehicles and other conveyances which are temporarily imported by a non-resident for the purpose of racing are fully exempt from GST/HST for 12 months. Also exempt are repair parts and repair equipment such as tires, wheels, spare parts, tools, portable shop equipment, etc., required to maintain the imported racing vehicle while in Canada as well as trailers and conveyances for moving racing vehicles into and from Canada.\nAdditional Information - Vehicle Imports\n18. For further information on importation of vehicles, see Memorandum D19-12-1, Importation of Vehicles .\nAdditional Information - Tire Imports\n19. See Memorandum D19-12-2, Importation of Tires , Appendix A, \"Exemptions\", for information on importation of tires for exhibition, demonstration, evaluation or testing.", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Appendix D - Canadian Food Inspection Agency (CFIA) Automated Import Reference System (AIRS)", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "The pest and disease situation around the world is constantly changing and these changes can impact what products are restricted and prohibited. For information regarding the importation of products into Canada, visit the Canadian Food Inspection Agency (CFIA), Automated Import Reference System (AIRS) at http://inspection.gc.ca/plants/imports/automated-import-reference-system/eng/1300127512994/1300127627409 .\nFor a complete list of product restrictions and instructions on applying for import permits, visit www.BeAware.gc.ca or call 1-800-O-Canada ( 1-800-622-6232 )/TTY: 1-800-926-9105 . For inquiries that require an explanation of the CFIA policy or deal with the legislation of food, plant and animal import requirements, contact one of the following CFIA import service centres:\nISC Eastern ( Montréal )\nTelephone: 1-877-493-0468 (toll free in Canada and the U.S.) 514-493-0468 (local calls and all other countries) Fax: 514-493-4103\nISC Central (Toronto)\nTelephone: 1-800-835-4486 (toll free in Canada and the U.S.) 416-661-3039 (local calls and all other countries) Fax: 416-661-5767\nISC Western (Vancouver)\nTelephone: 1-888-732-6222 (toll free in Canada and the U.S.) 604-666-9240 (local calls and all other countries) Fax: 604-666-1577\nInformation on importing food, plant and animal commodities is also available from the CBSA Border Information Services (BIS) line, by calling:\nCalls within Canada: (Toll-free)\nFor service in English: 1-800-461-9999\nFor service in French: 1-800-959-2036\nOur computerized, 24-hour bilingual telephone service provides general border services information. Use a touch-tone telephone to hear recorded information. If calling during regular business hours - Monday to Friday (except holidays) from 8:00 - 16:00 local time, ask to speak directly to an agent by pressing \"0\" at any time. If using a rotary-dial phone, you cannot hear the BIS recorded information. However, if calling BIS during regular business hours, the call will be transferred directly to an agent.\nCalls outside of Canada: (Long distance charges apply)\nFor service in English: 204-983-3500 or 506-636-5064\nFor service in French: 204-983-3700 or 506-636-5067\nAlso visit the CFIA Web site at www.inspection.gc.ca for complete details on information related to food, animal health, and plant protection.", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "Appendix E - Canada Border Services Agency (CBSA) IECSP Contact Information", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "Nova Scotia, Newfoundland and Labrador, New Brunswick and Prince Edward Island\n1969 Upper Water Street Purdy's Tower II, 3 rd floor Halifax NS B3J 3R7\nTelephone: 902-426-7340 Fax: 902-426-1347 Email: iecsp-pseic_HFX@cbsa-asfc.gc.ca\nQuébec City, Quebec\n130 Dalhousie Street Quebec QC G1K 4C4\nTelephone: 418-648-3881 Fax: 418-649-6259 Email: iecsp-pseic_QC@cbsa-asfc.gc.ca\nMontréal , Quebec\n400 Place Youville, Long Room Montréal QC H2Y 2C2\nTelephone: 514-283-2949 Fax: 514-283-0384 Email: iecsp-pseic_MTL@cbsa-asfc.gc.ca\nOttawa and Northern Ontario and Nunavut\n140 Thad Johnson Road Ottawa ON K1V 0R4\nTelephone: 613-991-1427 Fax: 613-957-8911 Email: iecsp-pseic_OTT@cbsa-asfc.gc.ca\nManitoba, Saskatchewan, Alberta and North West Territories\n269 Main Street Room 100, Victory Building Winnipeg MB R3C 1B3\nTelephone: 204-983-3664 Fax: 204-983-6635 Email: iecsp-pseic_WPG@cbsa-asfc.gc.ca\nToronto, Niagara-Fort Erie and Windsor-St. Clair\n1980 Matheson Boulevard East P. O. Box 7000, Station \"A\" Mississauga ON L5A 3A4\nTelephone: 905-803-5261 Fax: 905-803-5388 Email: iecsp-pseic_GTA@cbsa-asfc.gc.ca\nBritish Columbia and Yukon\n333 Dunsmuir Street Vancouver BC V6B 5R4\nTelephone: 604-666-1294 or 604-775-5379 Cell: 604-834-6404 Fax: 604-666-4470 Email: iecsp-pseic_VAN@cbsa-asfc.gc.ca\nNational Coordinator\n191 Laurier Ave. West Ottawa ON K1A 0L8\nTelephone: 613-946-0237 Fax: 613-998-5584 Email: iecsp-pseic@cbsa-asfc.gc.ca\nFEAR Contact Information National Coordinator\n191 Laurier Ave. West Ottawa ON K1A 0L8\nTelephone: 1-613-948-5375 Fax: 1-613-998-5584 E-mail: fear-eera@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-2", + "marginal_note": "References", + "part": "International Events and Convention Services Program (IECSP)", + "division": "", + "heading": "", + "text": "Issuing office: International Events and Convention Services Program International Events Service Planning and Coordination Division Headquarters file: Legislative references: Criminal Code Customs Act Customs Tariff Act Excise Act Excise Tax Act Other references: D1-2-1 , D1-4-1 , D1-6-1 , D1-7-1 , D2-1-1 , D2-1-2 , D2-1-4 , D3-4-2 , D4-1-4 , D6-2-3 , D7-4-4 , D8-1-1 , D8-1-4 , D8-1-7 , D8-2-8 , D8-2-14 , D8-2-16 , D8-3-1 , D9-1-1 , D9-1-15 , D10-13-1 , D17-1-10 , D17-2-1 , D19-7-1 , D19-9-2 , D19-10-2 , D19-10-3 , D19-12-1 , D19-12-2 , D20-1-4 , D22-1-1 Superseded memorandum D: D8-1-2 dated October 5, 2012", + "history": "", + "last_amended": "2017-06-15", + "current_to": "2017-06-15", + "citation": "Memorandum D8-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-2-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D8-1-4: Administrative \nProcedures Related to Form BSF865, \nTemporary Admission Permit \nOttawa, October 21, 2024 \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. This form may be used to document goods qualifying for \ntemporary importation into Canada. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to complete Form BSF865 for the temporary importation of \ncommercial goods under Tariff Item No. 9993.00.00. \nKeywords: CARM, BSF865, accounting, commercial goods, TCP, payment, program, \nCAD, EDI. \nOn this page \n Updates made to this D-memo \n Guidelines and general information \no Security Deposit Required \no Types of Security Deposits \no Documentation \no Acquittal \no Time Limits \no Refund Procedures for Security Deposits Taken to Account \no Alternate Proof of Export \n Appendix \n References \n Contact us \nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD) \n2 \n\nGuidelines and general information \nThis memorandum outlines the administrative procedures related to Form BSF865, \nTemporary Admission Permit. \nThis form may be used to document commercial goods qualifying for temporary \nimportation into Canada under Tariff Item Number 9993.00.00. \nAn importer can also use an A.T.A. Carnet or a Canada/Chinese Taipei Carnet (Taiwan \nCarnet) to document temporarily imported goods. Details on the use and completion of \nthese carnets can be found in Memorandum D8-1-7, Use of A.T.A. Carnets and \nCanada/Chinese Taipei Carnets for the Temporary Admission of Goods. \nThe Temporary Admission Permit is only available via the CARM Client Portal, and \ncannot be submitted using an electronic entry presented by the following service \noptions: \n 911 IGU- SWI \n 125 SEA-EDI / PARS EDI \n 463 AMG SEA EDI/ PARS OGD EDI \n 471 AMG MDM EDI / OGD EDI RMD \n1. At the time of importation, the Canada Border Services Agency (CBSA) officer will \nfirst determine if the goods are prohibited, restricted or controlled. Detailed information \non these subjects is contained in the D9 series of memorandum and D18 series of \nmemorandum. \n2. The officer will then confirm that all other government department (OGD) \nrequirements have been met. Goods, even if they are being imported temporarily, \ncannot be released by the CBSA until all the necessary inspections are completed and \nany required documents or certificates are produced, for example; veterinary certificates \nfor horses, import permits for certain classes of goods, and Transport Canada Schedule \nVII declarations for some vehicles (i.e., imported for exhibition, demonstration, \nevaluation, or testing). Detailed information on OGD requirements is contained in the \nD19 series of memorandum. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Security Deposit Required \n3. The officer must determine whether a security deposit is required to ensure that the \ngoods are exported. Where the goods are eligible for full relief of the Goods and \nServices Tax/Harmonized Sales Tax (GST/HST) and the officer determines that the \nimporter is low risk for non-compliance with the terms of the temporary importation, \nthe goods may be released without a security deposit and documentation on a Form \nBSF865 (formerly the E29B) or a Commercial Accounting Declaration (CAD, formerly \n3 \n\nthe B3-3), subject to any requirements in the applicable memoranda. \n4. The maximum amount of a security deposit is the total customs duties and \ntaxes, including the GST/HST, which would be owed, if the goods were imported \npermanently. \n\nCommercial Importations \n5. Where the goods are imported for commercial purposes and the total customs duties \nthat would be owed, if the goods were accounted for under the provisions of section 32 \nof the Customs Act (i.e. permanently imported) is $100 or less, a security deposit is not \ncollected. The goods must meet the conditions of Tariff Item No. 9993.00.00. The $100 \namount does not include the GST/HST. Additional information on Tariff Item No. \n9993.00.00 is contained in Memorandum D8-1-1. \n6. A security deposit is not required on commercial goods that meet the conditions of \nTariff Item No. 9993.00.00 and one of the following conditions: \n(a) “originating” under the terms of the Canada-United States-Mexico Agreement \n(CUSMA), the Canada-Chile Free Trade Agreement (CCFTA), the Canada–\nCosta Rica Free Trade Agreement (CCRFTA) or such other Agreements as \nmay be indicated in the Temporary Importation (Tariff Item No.. 9993.00.00) \nRegulations, where the importer presents a certificate of origin or other \nacceptable documentation requirements (see Memoranda D11-4-2, Proof of \nOrigin of Imported Goods and D11-4-13, Rules of Origin for Casual Goods \nUnder Free Trade Agreements); \n(b) intended for display or demonstration at a convention or exhibition held in \nCanada by any level of government, in Canada or a foreign state; or \n(c) commercial samples and advertising films, regardless of origin, imported from \nthe United States, Mexico, Chile or Costa Rica. \nTypes of Security Deposits \n7. The security deposit may be presented in the form of: \n(a) cash; \n(b) a certified cheque; \n(c) a transferable bond issued by the Government of Canada; or \n(d) a bond issued by: \n(i) an entity that is licensed or otherwise authorized under the laws of Canada \nor a province to carry on the fidelity or surety class of insurance business \nand recommended to the Treasury Board by the Office of the Superintendent \nof Financial Institutions as a company whose bonds may be accepted by the \n4 \n\nGovernment of Canada; \n(ii) a member of the Canadian Payments Association under section 4 of the \nCanadian Payments Act; \n(iii) a corporation that accepts deposits insured by the Canada Deposit ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "Insurance Corporation or the Régie de l’assurance-dépôts du Québec to the \nmaximums permitted by the statutes, under which those institutions were \nestablished; \n(iv) a credit union as defined in subsection 137(6) of the Income Tax Act; \n(v) a corporation that accepts deposits from the public, if repayment of the \ndeposits is guaranteed by Her Majesty in right of a province. \n8. Government of Canada Savings Bonds and letters of credit are not acceptable. \nCash or Certified Cheques \n9. Certified cheques tendered as security deposits must be in Canadian funds and made \npayable to the Receiver General for Canada. Cash will be accepted as a deposit in \nCanadian or United States funds only. United States funds will be converted to \nCanadian funds. \n10.Traveller’s cheques and debit card transactions are considered as cash. \n11. Security deposits tendered in the form of cash, traveller’s cheques, certified cheques \nor debit card transactions will be refunded by a Government of Canada cheque. \nBonds \n12. General information on the completion and posting of bonds may be found in \nMemorandum D1-7-1, Posting Security for Transacting Bonded Operations. \n13. The officer should ensure that the bond number entered on the CAD is current and \napplies to the importer or the importer’s agent identified on it. Temporary importation \nprivileges will not be extended to those importers or their agents who are known to have \nexceeded their standing security limits, unless additional security is posted. \n14. When the security deposit is in the form of a bond, the amount identified on Form \nBSF865 would normally be for the full amount of the duties and taxes, including the \nGST/HST, which would be owed, if the goods were being imported permanently. \n15. Please contact the CBSA at the below stated mail address if you wish to provide \ninformation related to your financial security: \nCanada Border Services Agency \nattention: Commercial Registration Unit \n191 Laurier Avenue West, 12th floor \nOttawa, Ontario K1A 0L8 \n\n5 \n\nDocumentation \nCertificate of Origin \n16. Where the importer is claiming preferential tariff treatment under a free trade \nagreement, a certificate of origin or a declaration that the importer has a certificate of \norigin must normally be attached to the Form BSF865 or CAD. \n17. A certificate of origin is not required for goods valued at less than CAN$2,500 \nimported under the CUSMA. Instead, the importer may provide the following statement, \nwhich may be handwritten, stamped or typed on a commercial contract or invoice \ncovering the goods: \nI certify that the goods referenced in this invoice/sales contract originate under \nthe rules of origin specified for these goods in the Canada-United States-Mexico \nAgreement (CUSMA), and that further production or any other operation outside \nthe territories of the parties has not occurred subsequent to production in the \nterritories. \nName: \nTitle: \nCompany: \nStatus: (i.e., exporter or producer of the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "certified goods) Telephone: \nFacsimile: country of origin (i.e., United States, Mexico, or United States and Mexico) \nSignature: \nDate: \n18. Additional information is available in the D11-4 Memoranda series including, D11-4-\n2, Proof of Origin of Imported Goods, D11-4-13, Rules of Origin for Casual Goods Under \nFree Trade Agreements , D11-4-14, Certification of Origin , and the D11-5 Memoranda \nseries. \n\nCommercial Accounting Document (CAD) \n19. Where the goods are duty free when classified in Chapters 1 to 97 of the Customs \nTariff, and the legislative provision providing relief of the GST/HST does not require a \nsecurity deposit, the goods may be documented on a CAD. For example, an aircraft, \nimported temporarily to be repaired duty free under tariff item No. 8802.40.00 and \neligible for full relief of the GST/HST under paragraph 3(d) of the Non-taxable Imported \nGoods (GST/HST) Regulations, is accounted for on a CAD and GST/HST tax status \ncode 66 would be entered in the appropriate field. \n20. If the temporarily imported goods are not eligible for relief of the GST/HST, they \nmust be accounted for on a CAD and the GST/HST paid. Where the goods are subject \nto the full GST/HST and a security deposit is required for the customs duties owing, the \n6 \n\nimporter must present both a Form BSF865 and a CAD. Where the goods are eligible \nfor partial relief of the GST/HST, a CAD is sufficient. \nForm BSF865, Temporary Admission Permit \n21. Where the goods are eligible for full relief of the GST/HST and the officer \ndetermines a security deposit is warranted, it will be collected on a Form BSF865. In \ncases where a security deposit is not required but the officer wants to ensure that the \ngoods are exported, they are also documented on a Form BSF865. \n22. Detailed instructions for each field on the Form BSF865 appear in the Appendix of \nthis memorandum. \n23. The goods will not be released by the CBSA until a decision is made regarding the \nrequirement to document and/or post a security deposit. The importer or the importer’s \nagent may complete the Form BSF865 before the goods arrive at the port of entry. \nWhere time permits, the officer may assist in the completion of the Form BSF865, but, \ngenerally, importers requiring help will be directed to a broker. \n24. Each Form BSF865 is automatically assigned a transaction number in the CARM \nClient Portal (CCP) once submitted. \n25. Once the officer has processed the Form BSF865, a copy is returned to the importer \nor the importer’s agent. All copies returned to the importer or the importer’s agent must \nbe presented at the CBSA office of exit, together with the goods, at the time of export. \n26. The CBSA may request a copy of the broker’s written authorization to act on behalf \nof the importer. If the broker cannot produce this authorization, the goods will not be \nreleased from CBSA control until the importer contacts the CBSA. \nAcquittal ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "27. Form BSF865 is acquitted and, if applicable, the security deposit is refunded, when: \n(a) the goods have been exported; or \n(b) the goods have been accounted for under the provisions of section 32 of \nthe Customs Act, and the duties owing have been paid; or \n(c) the goods have been destroyed and the destruction certified by an officer; or \n(d) the goods have been consumed or expended under prescribed \ncircumstances; or \n(e) the goods have been abandoned to the Crown. \n28. When the Form BSF865 is presented for acquittal, the acquittal office shall \ncomplete the acquittal portion of all copies of the form and date stamp and sign the \ncopies. If the Form BSF865 is presented for acquittal at an office other than the issuing \noffice, the acquittal office shall forward the acquitted importer copy to the issuing office. \n7 \n\nThe issuing office will process any applicable refund of the cash or cash-type security \ndeposit. \nExportation of Goods \n29. The period of temporary importation is terminated when the goods and all copies of \nthe Form BSF865 are returned to the importer or the importer’s agent at the time of \nimportation are presented at: \n(a) the CBSA office of exit, or \n(b) an inland CBSA office, in which case the goods will be forwarded in bond to \nthe CBSA office of exit under a cargo control document (CCD). The CCD \nnumber is used to acquit the Form BSF865. Memorandum D3-1-1, Policy \nRespecting the Importation and Transportation of Goods, contains more \ninformation on the manifesting and examination procedures concerning the \nexportation of in-bond goods. \n30. The goods are examined and compared with those listed on Form BSF865. If the \nofficer is satisfied that the goods being exported are those covered by the Form \nBSF865, the officer will acquit the Form BSF865. The completed Importer Receipt Copy \nand, where applicable, the Customs Broker Copy are returned to the importer. Where \nthe goods and the Form BSF865 are presented for export by a third party, such as a \nfreight forwarder, it is the importer’s responsibility to ensure that the Customs Broker \nCopy is provided to the broker. \n31. If all of the goods listed on Form BSF865 are not exported at the same time, details \nof each partial exportation are noted on all copies of the Form BSF865. The officer must \nclearly indicate the goods and quantities being exported and the date of exportation. \nThe officer will photocopy the pages and return the originals to the importer. \n32. When the importer cannot produce the required copies of Form BSF865 at the time \nof exportation, full details of the goods being exported and the circumstances are \nrecorded on an unnumbered Form BSF865. The Importer Receipt Copy and the \nCustoms Broker Copy (where applicable) of the unnumbered Form BSF865 are given to \nthe importer or the importer’s agent. These copies are acceptable proof of export when \nthe importer or the importer’s agent is asked to acquit the original Form BSF865, as ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "long as the goods described on the unnumbered Form BSF865 match the description of \nthe goods on the incoming Form BSF865. \nGoods Remaining in Canada \n33. If the goods are to remain in Canada, the importer or the importer’s agent must \nsubmit a CAD together with any supporting documentation, to the nearest CBSA office, \naccompanied by all copies of the Form BSF865 returned to the importer or the \nimporter’s agent at the time of importation. If the temporary importation was for \n8 \n\ncasual/non-commercial goods, the importer may also visit the nearest CBSA office to \ninquire about paying the applicable duties and taxes and requesting a Form BSF715, \nCasual Goods Accounting Document from the CBSA. See Memorandum D17-1-3, \nCasual Importations for more information about Form BSF715. \n34. The date for determining the value for duty, the classification number and the rate \nof duty for importations remaining in Canada will normally be the date the goods \nentered Canada. The figures shown on the Form BSF715 or the CAD should match \nthe figures shown on the Form BSF865. An exception is made for changes in the \nvalue for duty. Additional information on the correct valuation of goods originally \nimported temporarily for conventions, etc. and subsequently sold in Canada may be \nfound in Memorandum D13-11-1, Goods Sold in Canada While Entered Temporarily \nfor Conventions and Exhibitions. \n35. The copies of Form BSF865 will be signed, date stamped and acquitted by \nreference to the transaction number on the accounting document. The acquitted \nImporter Receipt Copy and, where applicable, the Customs Broker Copy will be \nreturned to the importer or the importer’s agent. \n36. Where the security deposit was in the form of cash or a certified cheque, and the \namount is equal to the duties payable, no further action is required by the importer or \nthe importer’s agent. If the deposit exceeds the amount owing, a refund cheque will \nbe issued through the normal refund process. The refund cheque will be payable to \nthe party indicated on the Form BSF865. When the deposit is less than the duties \npayable, the difference between the amount of the deposit and the duties owing will \nbe collected immediately. Where there was no security deposit or the deposit was \nposted in the form of a bond, the duties owing will be collected immediately. In either \ncase, the requirement to pay immediately is waived if the importer or the importer’s \nagent presents a CAD. \nPartial Permanent Importation \n37. A Form BSF715 or a CAD must be presented when a portion of the goods \ndescribed on the Form BSF865 is to remain in Canada. \n38. If the officer is satisfied that the remainder of the goods has been exported, \ndestroyed or abandoned, the Form BSF865 will be fully acquitted. \n39. If the remainder of the goods are still in Canada, the details of the partial permanent \nimportation are noted on all copies of the Form BSF865. The officer will photocopy the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "Form BSF865 and return all originals to the importer or the importer’s agent. These \ncopies must be presented when the remainder of the goods is exported, destroyed or \nabandoned to the Crown. The acquitted Importer Receipt Copy and, where applicable, \nthe Customs Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued through the normal refund process, payable \nto the party indicated on the Form BSF865. \n9 \n\nDestruction of Goods \n40. Where the goods are destroyed by accident, such as in a car crash or hotel fire, the \nCBSA will accept a report from a police officer or a fire marshal, attesting to the \ndestruction of the goods. A copy of this report is to be attached to the Form BSF865 and \nthe appropriate field is to be completed. \n41. When goods are destroyed in Canada under the supervision of an officer, the \nofficer witnessing the destruction will complete a Form E15, Certificate of \nDestruction/Exportation. The officer will acquit the Form BSF865 and the Importer \nReceipt Copy. Where appropriate, the Customs Broker Copy will be returned to the \nimporter or the importer’s agent. If applicable, a refund cheque will be issued through \nthe normal refund process, payable to the party indicated on the Form BSF865. \n42. If the goods are presented for destruction after the Form BSF865 has expired, \nand the importer would have been entitled to an extension of the period of \nimportation on request, the extension will be granted retroactively. If the goods were \nnot entitled to an extension, full duty and taxes are owed. \nAbandoned Goods \n43. If the importer or the importer’s agent wishes to abandon the goods to the Crown, \nthe goods, a written notification of intent to abandon the goods, and all copies of the \nForm BSF865 returned to the importer or the importer’s agent at the time of \nimportation must be presented at the nearest CBSA office. If, after examining the \ngoods, the officer is satisfied that they are those listed on Form BSF865, the officer \nwill acquit the form. The acquitted Importer Receipt Copy and, where applicable, the \nCustoms Broker Copy will be returned to the importer or the importer’s agent. If \napplicable, a refund cheque will be issued, through the normal refund process, \npayable to the party indicated on the Form BSF865. \n44. If the goods are presented together with a written notification of intent to abandon \nthem after the Form BSF865 has expired, and the importer would have been entitled \nto an extension of the period of importation on request, the extension will be granted \nretroactively. If the goods were not entitled to an extension of the period of \nimportation, full duty and taxes are owed. \nLost or Stolen Goods \n45. Unlike goods that are destroyed, goods that are lost or stolen have entered the \ndomestic market. \n46. If the goods were imported for commercial purposes, any security deposit will not ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "be refunded and any duties and taxes owing will be collected. Importers should ensure \nthat any insurance claims include the cost of the duties and taxes owed. \n47. Where the goods were imported temporarily for non-commercial purposes, the \nCBSA will take into consideration the circumstances surrounding each case and the \nRegional Director General may exercise discretion in refunding the security deposit \n10 \n\nor waiving the requirement to pay the duties and taxes owing. \nTime Limits \nExtensions \n48. Form BSF865 are issued for a specified period, in accordance with time \nlimitations outlined in the legislation or regulations that entitled the goods to relief of \ncustoms duties or taxes, including the GST/HST. Duties and taxes, including the \nGST/HST, are owed on any goods that remain in Canada after the Form BSF865 has \nexpired. \n49. If it is impossible or impracticable to export the goods on or before the expiry date \nof the Form BSF865, the importer can apply for an extension of the period of \nimportation. This application should be made before the expiry date. Depending on \nthe terms of the relevant legislation, an extension may be granted by either the \nnearest CBSA office or the regional CBSA office. The memoranda listed in paragraph \n1 provide greater detail on the authorized periods of temporary importation. The \nimporter may be required to present the goods for examination when requesting an \nextension. \n50. After determining that the goods qualify for an extension, the designated \nemployee responsible for processing entries may complete the “extended to” field on \nForm BSF865 or cancel the original Form BSF865 and issue a new one. The original \ndate of importation must be clearly identified in field 40 of the new Form BSF865, so \nthat the authorized time periods are respected. \n51. Extensions will be granted on a case-by-case basis when the request is \nreceived after the expiry date of the Form BSF865. \nUnacquitted \n52. Any goods remaining in Canada beyond the expiry date of Form BSF865 without \nauthorization from the CBSA are subject to the payment of duties and taxes, as if the \ngoods were being accounted for according to section 32 of the Customs Act. \n53. Once the Form BSF865 has expired, the designated employee responsible for \nmonitoring them will contact the importer or the importer’s agent, seeking proof of \nexport or payment of duty and tax on the goods. Where it is not possible to present \nthe goods because they have already been exported, alternate acceptable forms of \nproof of export are identified in paragraph 60. \n54. If the importer or the importer’s agent fails to respond to the request, any funds \n(i.e., cash, cheques and debits) posted as a security deposit will be taken to account. \nWhen there is sufficient information and the importation is a commercial entry, the \nsecurity deposit will be accounted for on a CAD. When there is insufficient ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "information or the importation is non-commercial, the security deposit will be \naccounted for on a Form BSF715. The importer’s copy will be sent to the importer. \n\n55. If there was no security deposit or the amount taken in the form of cash or a \n11 \n\ncertified cheque was less than the duty and taxes owing, the account will then be \ntransferred to the CBSA Collection Section of the Revenue Accounting and \nReporting Division (RARD) for further action. A Form K23, Invoice, will be prepared \nand submitted to the RARD with supporting documentation such as a copy of the \nForm BSF865, a copy of any requests for payment or proof of export, a chronology \nof all attempts to contact the importer, and any other relevant documentation. The \nimporter’s copy of the Form K23 will be forwarded to the importer along with the \nimporter’s copy of the CAD or Form BSF715. \n56. Where the security deposit was in the form of a bond, use of the bond will be \nsuspended and a claim for payment will be filed with the issuing association. In this \ncase, the client will be unable to use its bond, either to open a new Form BSF865 \nor to obtain an extension on an existing Form BSF865. The officer should write \n“bond suspended” on his list or file. However, existing non-expired E29Bs should \nnot be cancelled or changed. \nRefund Procedures for Security Deposits Taken to Account \n57. After a security deposit has been taken to account, the importer or the importer’s \nagent may request a refund. The importer or the importer’s agent must submit a \nCAD – Adjustment, a copy of the Form BSF715 or CAD, and, where appropriate, a \ncopy of the Form K23, along with satisfactory proof that the goods have been \nexported, duty-paid, destroyed or abandoned, in accordance with customs \nregulations. \n58. The four-year period established for submitting refund claims under \nsubparagraph 74(3)(b)(i) of the Customs Act will apply. The period begins on the \ndate the Form BSF865 as processed. \nAlternate Proof of Export \n59. Where the importer fails to acquit the Form BSF865 at the time of export, the \nfollowing documents may be accepted as alternate proof of exportation: \n(a) a consumption entry or landing certificate for the country to which the goods \nwere exported; \n(b) a United States Certificate of Disposition of Imported Merchandise (C.F. 3227); \n(c) an export declaration such as a Canadian Export Reporting System (CERS) \ndeclaration or a G7 EDI Export Report; \n(d) a Form E15; \n(e) a Form A8A, Cargo Control Document; IATA airway bill, master airway \nbill, or a consist sheet for couriers that do not use IATA waybills; or a \nForm A6A, Freight/Cargo Manifest; or \n(f) other documentation that establishes that the goods were exported \nincluding but not limited to purchase orders and invoices, shipping \n12 \n\ndocuments, requisitions, inventory reports, processes or production records, \nstocking records, sales invoices, accounts payable and accounts receivable, \ncarrier contracts, waivers and/or reports. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "60. The information provided by the alternate proof of export must be sufficient to \nsatisfy the officer responsible for Forms BSF865 that the goods exported are those \non the Form BSF865 and that the goods were exported before the expiry date of the \nForm BSF865. \n61. In the case of non-commercial importations only, the CBSA may accept an \naffidavit signed by a justice of the peace, a police officer or other authorized person \nin a foreign country attesting to the fact that the goods are in that country . An \naffidavit signed by the importer and witnessed by one of these officials is not sufficient. \nIn the latter case, the official is attesting to the legitimacy of the importer’s signature \nonly. \nAppendix \nForm BSF865 - Temporary Admission Permit Completion \nInstructions \nThe following instructions are intended to assist with the completion of Form BSF865 - \nTemporary Admission Permit. The instructions are numbered to correspond with the \nnumbered fields on the form. \n\nAll fields on Form BSF865 - Temporary Admission Permit are mandatory unless \notherwise indicated in the instructions below. Any fields shaded with grey will auto \npopulate within the CBSA Assessment and Revenue Management (CARM) portal. \n\nField No. 1 – Temporary Permit Transaction No. – Will auto populate within the \nCARM portal. \n\nField No. 2 – Previous Transaction No. – Show the transaction number of the \nprevious goods receipt for a temporary admission permit, if applicable. \n\nField No. 3 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \ncarrier code. \n\nField No. 4 – Importer Business No. – Show the 15 digit registration number, made up \nof the 9 digit business number assigned by Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 5 – Importer Name – Show the name of the importer that is importing the \ngoods into Canada. \n13 \n\nField No. 6 – Importer Address – Show the address of the importer that is importing \nthe goods into Canada. \n\nField No. 7 – Importer Telephone Number – Show the telephone number of the \nimporter that is importing the goods into Canada. \n\nField No. 8 – Broker/Agent Business No. – Show the broker or agent’s business \nnumber that represents the importer that is importing the goods, if applicable. \nField No. 9 – Broker/Agent Name – Show the broker or agent’s complete name, if \napplicable. \nField No. 10 – Broker/Agent Address – Show the broker or agent’s complete \naddress, if applicable. \nField No. 11 – Broker/Agent Telephone No. – Show the broker or agent’s telephone \nnumber, if applicable. \nField No. 12 – Destination in Canada – Show the full address of the place to which the \ngoods are being shipped in Canada. \n\nField No. 13 – Arrival Date – Show the date that the goods will enter Canada if known. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "The date must be in the future. Any date occurring prior to submission will be rejected. \n\nField No. 14 – Estimated Date of Arrival – Show estimated date that the goods will \nenter Canada. The date must be in the future. Any date occurring prior to submission \nwill be rejected. \n\nField No. 15 – Extension Date Description – Provide a brief description of the \nextension date reason (maximum of 132 characters). \n\nField No. 16 – Expiry Date - Show the last day of the intended period of temporary \nimportation of the goods. \n\nField No. 17 – Extension Date – If the time limit has been extended, show the new \nexpiry date, which replaces the date shown in field 16. \n\nField No. 18 – Estimated Deposit – Show the estimated deposit. Will auto populate \nwithin the CARM portal. \n\nField No. 19 – Deposit – Show the dollar amount of the deposit. To be determined and \nentered by the Border Services Officer (BSO). \n\nField No. 20 – Low Risk Authority – Show whether goods qualify, this must be pre-\napproved. \n14 \n\nField No. 21 – Low Risk Authority Description – Show which of the three approved \ncategories the goods belong too; Goods for Emergency Use, Cold Weather Testing \nProgram, Horses. \n\nField No. 22 – Use in Canada - Provide a brief description of the intended use of the \ngoods (maximum of 132 characters). \n\nField No. 23 – Gross Weight – Show the gross weight of goods being imported. \n\nField No. 24 – Mode of Transport – If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for the mode of transport \nbeing used. Refer to D17-1-10 Appendix A field 16 \n\nField No. 25 – CBSA Office – If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the CBSA office code where the goods will \narrive. Refer to D17-1-10 Appendix A field 18. \n\nField No. 26 – Vendor Line No. – Show the vendor line number. Will auto populate \nwithin the CARM portal. \n\nField No. 27 – Vendor Name. - Show the name of the vendor or the consignor as it \nappears on the supporting invoice. \n\nField No. 28 – Vendor Address - Show the address of the vendor or the consignor as \nit appears on the supporting invoice. \n\nField No. 29 – Vendor Telephone No. - Show the telephone number of the vendor or \nthe consignor as it appears on the supporting invoice. \n\nField No. 30 – Commodity Line No. – Show the commodity line number. Will auto \npopulate within the CARM portal. \n\nField No. 31 – Narrative Description - Provide a brief description of the goods being \nimported (maximum of 132 characters). \n\nField No. 32 – Classification No. - Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered by \nthe TAP. \n\nField No. 33 – Classification Description – Show the classification description. Will \nauto populate within the CARM portal. \n\nField No. 34 – Quantity – Show the quantity of goods, in the unit of measure required \nby the Customs Tariff. \n\n15 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "Field No. 35 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. If you are completing on the CARM portal select from \nthe drop down box. If completing manually show the code for the unit of measure being \nused. Refer to D17-1-10 Appendix B for a list of measure codes. \n\nField No. 36 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. If you are completing \non the CARM portal select from the drop down box. If completing manually show the \ncode for the country of origin. Refer to D17-1-10 Appendix E for a list of country codes \n\nField No. 37 – U.S. State – Show the U.S. State code when the country of origin is the \nUnited States. If you are completing on the CARM portal select from the drop down box. \nIf completing manually show the code for the U.S. state. Refer to D17-1-10 Appendix E \nfor a list of US. State codes. \n\nField No. 38 – Place of Export Code – Show the country code which identifies a \nlocation from where the goods were shipped directly to the receiving location (i.e. \ncountry code or state code). If you are completing on the CARM portal select from the \ndrop down box. If completing manually show the code for the place of export. Refer to \nD17-1-10 Appendix F for a list of country codes. \n\nField No. 39 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. If you are completing on the CARM portal select \nfrom the drop down box. If completing manually show the code for U.S. export state. \nRefer to D17-1-10 Appendix E for a list of US. State codes. \n\nField No. 40 – Tariff Treatment Code – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. If you \nare completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the tariff treatment being used. Refer to D17-1-10 \nAppendix F for a list of tariff treatment codes. \n\nField No. 41 – Tariff Code – Show the first four digits of the tariff code 9993.00.00 to \nindicate the commercial goods are imported into Canada temporarily. \n\nField No. 42 – Value Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 43 – Currency – Show the currency code the importer paid for the goods. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the code for the currency being used. Refer to D17-1-10 Appendix D for \na list of currency codes. \n\nField No. 44 – Exchange Rate - Show the exchange rate for the currency code \nprovided in the Currency Code field, as of the Date of Direct Shipment. \n16 \n\nField No. 45 – Special Authority OIC - Show the Order-in-Council (OIC) that provides ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 46 – Alcohol Percent - Show the percentage of alcohol contained in the \ngoods, if applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 47 – Value for Duty Code - Show the code for which the value for duty was \ndetermined. If you are completing on the CARM portal select from the drop down box. If \ncompleting manually show the code for value for duty being used. Refer to D17-1-10 \nfield 48 in Appendix A for a list of VFD codes. \n\nField No. 48 – Excise Tax Code - Show the code that indicates what excise tax rate or \nexemption code is applicable to the commodity, if the goods are subject to excise tax. If \nyou are completing on the CARM portal select from the drop down box. If completing \nmanually show the Excise Tax code being used. For a list of codes consult Memoranda \nD18 series. \n\nField No. 49 – Destination Province - show the province or territory code where the \ngoods are destined to be delivered in Canada. For a list of provinces refer to field 60 in \nAppendix A. \n\nField No. 50 – PST/HST Amount - Show the total amount of Provincial Sales Tax \n(PST) / Harmonizes Sales Tax (HST) or Quebec sates tax (QST) if applicable. Show the \namount in dollars and cents separated by a decimal point. \n\nField No. 51 – GST Code - Show the code used to determine applicable GST status. \nFor a list of codes consult Memoranda D18 series. \n\nField No. 52 – Value for Duty – Show the value for duty. Will auto populate within the \nCARM portal. \n\nField No. 53 – Customs Duty – Show the customs duty. Will auto populate within the \nCARM portal. \n\nField No. 54 – Excise Duty – Show the excise duty. Will auto populate within the \nCARM portal. \n\nField No. 55 – Excise Tax – Show the excise tax. Will auto populate within the CARM \nportal. \n\nField No. 56 – Value for Tax – Show the value for tax. Will auto populate within the \nCARM portal. \n\nField No. 57 – GST – Show the GST. Will auto populate within the CARM portal. \n17 \n\nField No. 58 – Commodity Duties and Taxes – Show the commodity duties and taxes. \nWill auto populate within the CARM portal. \n\nDeclaration Totals \n\nField No. 59 – Value for duty – Show the value for duty total. Will auto populate within \nthe CARM portal. \n\nField No. 60 – Customs Duties – Show the customs duties total. Will auto populate \nwithin the CARM portal. \n\nField No. 61 – Excise Duty – Show the excise duty total. Will auto populate within the \nCARM portal. \n\nField No. 62 – Excise Tax – Show the excise tax total. Will auto populate within the \nCARM portal. \n\nField No. 63 – GST – Show the GST total. Will auto populate within the CARM portal. \n\nField No. 64 – PST/HST – Show the PST/HST total (if applicable). Will auto populate \nwithin the CARM portal. \n\nField No. 65 – Total Duties and Taxes – Show the total duties and taxes. Will auto \npopulate within the CARM portal. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-4-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-4", + "marginal_note": "Administrative Procedures Related to Form E29B, Temporary Admission Permit (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "Field No. 66 – Declaration True and Complete – Nothing to populate in this field. \n\nField No. 67 – Importer – If the importer is completing the TAP they will check this box. \n\nField No. 68 – Agent – If the agent is completing the TAP they will check this box. \n\nField No. 69 – Signature Name – The name of the importer or importer’s agent who is \ncompleting and signing the TAP is to be shown. \n\nField No. 70 – Signature Contact No. – The contact telephone number for the importer \nor importer’s agent who is signing the TAP is to be shown. \n\nField No. 71 – CBSA office stamp – Space provided for the CBSA office stamp, the \ndate on which the goods were imported into Canada. \n\nField No. 72 – CBSA Officer Signature – Signature of the officer effecting release of \nthe goods into Canada. \n\nField No. 73 – Remarks – Space for any remarks the officer effecting the acquittal of \nthe permit. \n18 \n\nPrivacy Statement – It is important to ensure that the claimant’s certification is duly \ncompleted by the claimant or his authorized agent and signed. \nReferences \nPlease consult the following resources. \nApplicable legislation \n Customs Act \n Customs Tariff \n Income Tax Act \n Non-Taxable Imported Goods (GST/HST) Regulations \n Canadian Payments Act \n Temporary Importation (Tariff Item No. 9993.00.00) Regulations \nRelated D memoranda \nD1-7-1, D2-1-1, D2-1-2, D2-1-3, D2-2-1, D2-2-3, D2-3-4,D2-4-1, D2-6-4, D3-1-1, D3-1-5, \nD3-7-1, D8-1-1, D8-1-9, D11-4-2, D11-4-13, D11-4-14, D13-11-1, D17-1-3, D17-1-10, \nD21-3-1, D21-3-4, D21-4-3, D9 series, D11-5 series, D18 series, and D19 series. \nSuperseded Memorandum D \nD8-1-4 dated December 28, 2006 \nOther References \nForms A6A, B2, B3-3, B13A, BSF715, E15, E29B, K23, CAD \nRelated links \nCARM: Assess and pay duties and taxes on imported commercial goods \nCARM Client Portal \nCanada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \nThe Administrative Monetary Penalty System \n\n19 \n\nContact us \nFor more information: \nContact CBSA border information services \nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-4-eng.html" + }, + { + "id": "dmemo-D8-1-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-7", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, February 12, 2015\nThis document is also available in PDF (131 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions that do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency (CBSA) organizational structure.\nThis memorandum provides information on the use of carnets in Canada.", + "history": "", + "last_amended": "2015-02-12", + "current_to": "2015-02-12", + "citation": "Memorandum D8-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html" + }, + { + "id": "dmemo-D8-1-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-7", + "marginal_note": "Guidelines and General Information", + "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods", + "division": "", + "heading": "", + "text": "Definitions\nA.T.A. Convention the International Customs Convention on the A.T.A. (Admission Temporaire / Temporary Admission) Carnet for the Temporary Admission of Goods. A.T.A. Carnet a carnet document issued under the terms of the A.T.A. Convention. Canada/Chinese Taipei Carnet the Canada/Chinese Taipei Carnet used for the temporary importation of goods from Chinese Taipei or the temporary exportation of Canadian goods to Chinese Taipei. Canadian carnet a carnet issued in Canada by the Canadian Chamber of Commerce. carnet an international customs document designed to simplify and streamline customs temporary entry procedures. carnet holder the person or company for whom the carnet was issued and who is identified on the front cover. It also means whoever is presenting the carnet to the Canada Border Services Agency (CBSA) (e.g., an agent, employee, or authorized representative). counterfoil the receipt portions of the carnet document that are returned with the cover pages to the issuing association. duties any duty or taxes levied on imported goods under the Customs Tariff , the Excise Tax Act , the Excise Act , or any other law relating to customs. expiry date the last day on which the carnet may be used. final date for duty free re importation the last day that goods exported on a Canadian carnet may be re imported on that document. This date is usually the same date as the expiry date of the carnet document. final date for re exportation the last day as determined by the CBSA that goods covered by a foreign carnet may remain in Canada, in accordance with temporary entry legislation and regulations. foreign carnet carnet document issued in a country other than Canada. general list the list of goods itemized on the inside of the front cover and on the back of the vouchers. guaranteeing association the association recognized by the customs authorities in its country to guarantee the payment of customs duties on goods covered by foreign carnets. For example, the Canadian Chamber of Commerce is recognized by the CBSA as the guaranteeing association for foreign carnets used in Canada. issuing association an association approved by the guaranteeing association to issue carnets. For example, the Vancouver Board of Trade has been authorized by the Canadian Chamber of Commerce to issue Canadian carnets. voucher the pages removed from the carnet package by the CBSA. In the Canada/Chinese Taipei Carnet, these pages are referred to as “sheets.”\nGeneral\n1. Goods that qualify for temporary importation are normally documented on Form E29B, Temporary Admission Permit . However, these goods may instead be documented on a carnet.\n2. Carnets are international customs documents designed to simplify and streamline customs temporary entry procedures. Carnets are particularly useful for goods that will be imported into more than one country during the period for which the carnet is valid. A carnet replaces the national temporary entry documents, and it also guarantees duties will be paid if the imported goods are not re-exported in the time period allowed by the CBSA. Consequently, carnets eliminate the requirement to post security with the CBSA.\n3. Using a carnet for importing, exporting, or the transit of goods does not exempt those goods from Canadian customs laws, regulations, and procedures. Goods will not be released on a carnet unless they qualify for temporary entry and the required documents or certificates are produced.\n4. Where a carnet holder authorizes a customs broker or an agent to act on his or her behalf, the CBSA may ask the broker or agent to produce written authorization from the person or company identified on the front cover of the carnet.\n5. Carnets are not issued by the CBSA. In those countries that participate in the A.T.A. Convention, carnets are generally issued by the chambers of commerce. Each country has only one guaranteeing association but it may have more than one issuing association. Canada/Chinese Taipei Carnets are issued in Canada by the Canadian Chamber of Commerce and in Taiwan by the Taiwan External Trade Development Council (TAITRA).\n6. In Canada, carnets are guaranteed by The Canadian Chamber of Commerce and may be obtained from the head office in Ottawa, or offices in Montreal and Toronto. For information on obtaining a carnet, contact:\nThe Canadian Chamber of Commerce Carnet Services 360 Albert Street, Suite 420 Ottawa, ON K1R 7X7 Telephone: 613-238-4000 Fax: 613-238-7643\nRestrictions\n7. Carnets are valid for a limited period (one year from the date of issue). A carnet cannot be accepted once it has expired. If goods are being re-exported after the expiry date, duty and taxes apply and are non-refundable.\n8. Goods intended for sale, lease, processing, or repair are not permitted for temporary importation on a carnet.\n9. Goods such as plants, food, and other consumable items that may be given away, disposed of, or used up are not permitted on a carnet.\n10. Additions or substitutions to the general list are not permitted once the carnet has been issued, unless these changes have been authorized in writing by the issuing association.\nDescription\n11. There are physical differences in the appearance of the A.T.A. Carnet and the Canada/Chinese Taipei Carnet.\n12. The A.T.A. Carnet document as issued in Canada is made up of:\n- (a) a green front and back cover;\n- (b) yellow exportation and re-importation counterfoils;\n- (c) white importation and re-exportation counterfoils;\n- (d) blue transit counterfoils;\n- (e) yellow exportation vouchers;\n- (f) white importation vouchers;\n- (g) white re-exportation vouchers;\n- (h) yellow re-importation vouchers; and\n- (i) blue transit vouchers.\nNote: For additional information refer to the ATA Carnet Reference Manual (PDF - The Canadian Chamber of Commerce).\n13. The Canada/Chinese Taipei Carnet differs from the A.T.A. Carnet in that the front and back covers are blue. As well, the counterfoil pages are blue and each page contains an exportation, importation, re-exportation, and re-importation counterfoil section. Voucher pages of a Canada/Chinese Taipei Carnet are referred to as \"sheets.\"\n14. A carnet document may consist of any number of sets of pages. Since the issuing association controls the number of sets of carnet pages issued for each carnet, using photocopied carnet sheets is prohibited. If there are not enough sheets in the carnet:\n- (a) in the case of Canadian carnets, the goods may be held, pending receipt of additional sheets provided by the Canadian Chamber of Commerce; or\n- (b) for importation movements on a foreign carnet, if the holder does not wish to be delayed, the goods may be: (i) forwarded by a bonded carrier to the CBSA office of destination in accordance with carrier regulations, pending receipt of additional sheets.; (ii) documented on Form E29B with security as appropriate.; or (iii) documented for re-exportation movements on a foreign carnet on Form E15, Certificate of Destruction/Exportation , in duplicate with references to the carnet number, the expiry date, and the CBSA office of importation. One copy of the form will be sent to the CBSA office of importation to acquit the importation voucher or sheet; the other copy will be returned to the holder.\nProcedures for Canadian Carnets\n15. The movement of goods on a Canadian carnet will be documented on yellow exportation or re-importation counterfoils and vouchers. Export permits must be presented where required. Form B13A, Export Declaration, is not required when Canadian goods are exported from Canada on a carnet. The CBSA will accept carnets used for exportation regardless of the type of goods, intended use, or method of transport. The exporter is responsible for ensuring that the goods can be imported temporarily into the countries of destination under a carnet.\nValidating the front cover (green page)\n16. The carnet holder is responsible for ensuring that the front cover of the carnet document is always validated by the CBSA either before the first exportation takes pace or at the time of the first exportation. Consequently, the CBSA must complete, date and sign section H – Certificate by Customs at Departure (Canada) – on the front cover. Validating the cover confirms that the goods presented for examination match the items identified on the general list. Without this validation, the carnet holder may encounter difficulties using the carnet in other countries and returning the goods to Canada. If the goods leave Canada that same day, the CBSA must also validate the first exportation counterfoil and voucher.\n17. The front cover may be validated before the goods are exported. However, all goods must be listed on the general list of the carnet for the cover to be validated.\n18. Before a Canadian carnet is presented to the CBSA for validation, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the front cover of the carnet has been signed by both the holder and the issuing association; and\n- (c) the goods match the items shown on the general list.\nProcessing exportation movements (yellow counterfoils and vouchers)\n19. When a Canadian carnet is presented to the CBSA to cover goods being exported from Canada, the officer must:\n- (a) complete, date and sign the yellow exportation counterfoil;\n- (b) complete, date and sign section H – Clearance on Exportation – of the exportation voucher, prior to removing it from the carnet.\n20. Before a Canadian carnet is presented to the CBSA to cover goods being exported from Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the front cover has been signed by both the holder and the issuing association;\n- (c) sections A, B, C, D, E, and F of the yellow exportation voucher have been completed; and\n- (d) the goods being exported match the items shown on the general list and on the back of the yellow exportation voucher. Partial exportations are allowed. Photocopies of the general list may be attached to the back of the voucher.\nProcessing re-importation movements (yellow counterfoils and vouchers)\n21. When a Canadian carnet is presented to the CBSA to cover goods being re-imported into Canada, the officer must complete, date and sign the yellow re-importation counterfoil, even if:\n- (a) the re-exportation counterfoils/vouchers were not validated by the foreign customs. Validating the carnet provides proof that the goods were re-imported into Canada in the case of a foreign claim, and may reduce the claimed amount for duties and taxes;\n- (b) the goods are being re-imported after the expiry date of the carnet. Validating the carnet provides proof to the foreign customs that the goods were re-imported into Canada, thereby, eliminating or reducing the claimed amount for duties and taxes.\n22. Furthermore, the officer must complete, date and sign section H – Clearance on Re-importation – of the re-importation voucher, prior to removing it from the carnet.\n23. Before a Canadian carnet is presented to the CBSA to cover goods being re-imported into Canada, the carnet holder must ensure that:\n- (a) sections A, B, C, D, E, and F of the yellow re-importation voucher have been completed;\n- (b) the goods being re-imported match those exported on the exportation counterfoil and the general list. The holder must account for any discrepancies to the satisfaction of the officer (e.g., goods lost, stolen or destroyed, split-shipped, partial, sold); and\n- (c) the goods being re-imported have not been enhanced in value.\n24. While carnets are valid for one year only, goods exported from Canada may be re-imported any time without payment of duty, in accordance with the provisions of tariff item Nos. 9813.00.00 and 9814.00.00 (GST may apply). At the discretion of the officer, a carnet that has expired may still be accepted for the re-importation of the goods on the carnet if the officer is satisfied that the goods qualify under the provisions of these classification numbers. However, if duties or taxes are deemed payable, the goods must be accounted for on Form B3-3, Canada Customs Coding Form .\nPeriod of validity\n25. A carnet is valid for a maximum period of one year from the date of issue. Under no circumstances are extensions or renewals permitted beyond the expiry date of the carnet.\n26. There is a distinction between the period of validity (expiry date) of a carnet and the time allowed (final date) for re-importation into Canada of the goods covered by a carnet. The period of validity is fixed by the issuing association (e.g., Canadian Chamber of Commerce) when it issues the carnet. The time allowed for re-importation is determined by the CBSA at the time of exportation, when goods are first leaving Canada.\nTransfers to a replacement carnet\n27. If the carnet holder wishes to have the Canadian goods remain in the foreign country beyond the expiry date of the carnet, the holder must report to the foreign customs administration before the carnet expires. If approved by the foreign customs, the carnet holder must contact the Canadian Chamber of Commerce to have a new replacement carnet produced for the goods to be transferred. The CBSA Headquarters will then close the old carnet by making reference to the replacement carnet on the yellow re-importation counterfoil and voucher.\nLost or stolen Canadian carnet documents\n28. If a Canadian carnet is lost or stolen in a foreign country, the holder can, if time permits, request a replacement carnet from the Canadian Chamber of Commerce. Otherwise, the carnet holder should request that the re-exportation from the foreign country be documented by that customs administration on an alternate customs document. The holder should also ensure that the re-importation into Canada is documented on Form B3-3. For Form B3-3 to acquit the carnet and be used as an acceptable proof that the goods have been re-imported into Canada, reference must be made to the carnet number and expiry date, and must clearly identify the goods re-imported. The carnet holder will have to satisfy the CBSA that the goods are in fact Canadian goods returning.\nProcedures for Foreign Carnets\n29. The CBSA will document the movement of goods on foreign carnets on white importation and re-exportation counterfoils and vouchers. Goods imported on a carnet must qualify for temporary importation before they may be admitted.\n30. The question of whether an article is prohibited, restricted, or controlled by the CBSA or by other government departments or agencies is the first consideration for every article imported temporarily into Canada. Goods on a carnet will not to be released from the CBSA's control until all necessary inspections are completed and any documents required, such as permits, licences, or certificates, are produced.\n31. Not all temporarily imported goods are entitled to relief from GST/HST. Appendix A of Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations details those goods that are entitled to relief. Where GST/HST is payable, the goods may still be documented on a carnet. However, the GST/HST payable must be accounted for on Form B3-3. The transaction number will be referenced on both the white importation and re-exportation vouchers and counterfoils.\n32. A carnet may only be accepted for the goods identified on the general list. If items in a shipment do not match the general list, the goods may, if eligible, be documented on Form E29B with appropriate security. Memorandum D8-1-4, Form E29B Temporary Admission Permit , provides more information on temporary importations that may be documented on the Form E29B.\n33. Accompanied goods imported into Canada under cover of a carnet may be imported at any CBSA office. Unaccompanied goods imported into Canada under cover of a carnet shall be manifested in bond from the First Point of Arrival to the CBSA office of destination. The manifest will be acquitted by the carnet number when the goods are released on the carnet.\nProcessing importation movements (white counterfoils and vouchers)\n34. When a foreign carnet is presented to the CBSA to cover goods being imported into Canada, the officer must:\n- (a) complete, date and sign the white importation counterfoil; and\n- (b) complete, date and sign section H – Clearance on Importation – of the importation voucher, prior to removing it from the carnet.\n35. Before a foreign carnet is presented to the CBSA to cover goods being imported into Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired. If it has, the carnet will not be accepted, as it no longer provides security. In this case, the Form E29B may be used if the goods qualify for importation under national temporary importation regulations. Security is to be collected as appropriate;\n- (b) the front cover has been signed by both the holder and the issuing association. If it is not, the CBSA will not accept the carnet. In this case Form E29B may be used if the goods qualify for importation under national temporary importation regulations. Security is to be collected as appropriate;\n- (c) the \"Certificate by Customs Authorities\" area has been completed. If not, the goods may still be temporarily imported on the carnet, as long as the goods are examined by the CBSA and match the general list;\n- (d) sections A, B, C, D, E, and F on the white importation voucher or sheet have been completed and signed; and\n- (e) the goods being imported match the items shown on the general list and on the back of the white importation voucher. If the description of the goods is incomplete or inadequate for classification purposes, the CBSA may request more details that will be noted on the back of the importation voucher. Goods on the general list that are not eligible for temporary importation must be duty-paid to be admitted.\nProcessing re-exportation movements (white counterfoils and vouchers)\n36. When a foreign carnet is presented to the CBSA to cover goods being re-exported from Canada, the officer must:\n- (a) complete, date and sign the white re-exportation counterfoil, even if the goods are being re-exported after the expiry date of the carnet. Validating the carnet demonstrates to CBSA that the goods were re-exported from Canada late, therefore, duties and taxes will be applicable. It also provides proof to foreign customs that the goods were in fact re-exported from Canada; and\n- (b) complete, date and sign section H – Clearance on Re-exportation – of the white re-exportation voucher, prior to removing it from the carnet.\n37. Before a foreign carnet is presented to the CBSA to cover goods being re-exported from Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired. If it has, duties will be payable;\n- (b) the final date for re-exportation, as identified on the importation counterfoil, has been observed. If not, duties will be payable;\n- (c) the goods being re-exported match the items shown on the general list and on the back of the white re-exportation voucher or sheet; and\n- (d) all the goods imported, as indicated on the importation counterfoil, are being re-exported. All discrepancies must be accounted for.\n38. When an officer is presented with a foreign carnet for the re-exportation of goods that have remained in Canada beyond the expiry date of the carnet, the carnet holder is to be advised that the goods are subject to the payment of full duties and taxes. If the holder is unable or refuses to pay the amount owing, the officer will make a notation on both the re-exportation counterfoil and voucher that, as the goods were not re-exported within the authorized time limits, the goods are subject to the payment of full duties and taxes owing and that a claim will be made by the CBSA against the carnet for full duties and taxes. Neither the goods nor the carnet document are to be detained pending payment of the duties and taxes. The re-exportation voucher will then be removed from the carnet document and forwarded to the office of importation for matching. A note should be attached to the front of the voucher advising that the carnet was not properly acquitted and the goods are subject to the payment of the duties and taxes. The importation and re-exportation vouchers will then be forwarded to the address listed in paragraph 74.\n39. When a carnet is presented for verification and acquittal at an inland CBSA office, the same procedures as outlined in paragraph 36 are to be followed. The goods will then be forwarded in bond to the CBSA office of exportation under a cargo control document. The manifesting and examination procedures relating to the exportation of in-bond shipments outlined in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods , will apply.\nTransit movements (blue counterfoils and vouchers)\n40. Transit sheets are used to cover the movement of goods from one foreign country through Canada to another foreign country.\n41. Inward transit – Before a foreign carnet is presented to the CBSA for goods arriving for transit through Canada, the carnet holder must ensure that:\n- (a) the carnet has not expired;\n- (b) the green front cover of the carnet has been signed by both the holder and the issuing association;\n- (c) the \"Certificate by Customs Authorities\" area has been completed. If not, the procedure in paragraph 35 (c) is to be followed;\n- (d) sections A, B, C, D, E, and F of the two blue transit vouchers or sheets have been completed and signed; and\n- (e) the goods being imported match the items on the general list and on the back of two copies of the blue transit vouchers.\n42. Outward transit – Before a foreign carnet is presented to the CBSA to cover goods being re-exported after transit through Canada, the carnet holder must ensure that:\n- (a) sections A, B, C, D, E, and F of the (duplicate) blue transit voucher or sheet have been completed and signed; and\n- (b) all the goods cleared for inward transit, as indicated on the original transit counterfoil, are being exported. Discrepancies must be accounted for.\nPeriod of validity\n43. A carnet is valid for a maximum period of one year from the date of issue. Under no circumstances are extensions or renewals permitted beyond the expiry date of the carnet.\n44. There is a distinction between the period of validity (expiry date) of a carnet and the time allowed (final date) for re-exportation of the goods covered by a carnet. The period of validity is fixed by the foreign issuing association when it issues the carnet. The time allowed for re-exportation from Canada is determined by the CBSA at the time of importation (see Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations references to the \"time limits\" and \"time periods/extensions\" sections).\nExtension of time allowed for re-exportation\n45. If, after the initial clearance through the CBSA, the carnet holder wishes to extend the time allowed for re-exportation, the carnet holder must report to the nearest CBSA office and request an extension for a period up to, but not beyond the expiry date of the carnet. If approved by the CBSA office, the extension will be noted on the white importation counterfoil in the carnet document.\nTransfers to a replacement carnet\n46. If the carnet holder wishes the foreign goods on a carnet to remain in Canada beyond the expiry date of the carnet, the holder must report to the nearest CBSA office before the carnet expires. If approved by the CBSA office, the goods may be transferred to a replacement carnet or, the goods may be documented on Form E29B with security to be collected as appropriate. The officer will then close the old carnet by making reference to the replacement carnet or the Form E29B number on the white re-exportation counterfoil and voucher, together with completing, dating and signing them. Further, the officer will do the same on the white importation counterfoil and voucher of the replacement carnet while the goods remain in Canada.\nForeign goods lost, stolen, or destroyed in Canada\n47. If goods covered by a carnet are lost or stolen in Canada, the carnet holder is liable for duties and must report to the nearest CBSA office to account for the goods. At that office, the officer will record the details on the carnet white re-exportation counterfoil and voucher. The holder may be asked to provide supporting documentation, such as a police report or insurance report.\n48. If the holder decides to destroy goods covered by a carnet rather than re-export them from Canada, arrangements must be made to have the goods destroyed as per CBSA regulations. The officer will acquit the carnet by completing, dating and signing the appropriate sections of the white re-exportation counterfoil and voucher.\n49. If goods on a carnet are destroyed after the time limit expires or in a way that is not in accordance with the CBSA regulations, the carnet holder will be liable for the duties payable on the goods. The same provisions for the collection of duties as listed in paragraph 53 will apply.\nForeign carnet acquittal\n50. Foreign carnets are considered closed when:\n- (a) the goods have been re-exported from Canada in accordance with paragraph 37;\n- (b) the goods have been destroyed as indicated in paragraphs 48 and 49;\n- (c) duties owing on the goods have been fully paid in accordance with paragraph 53; or\n- (d) the goods have been transferred to the Form E29B in accordance with paragraph 46.\n51. If the carnet holder decides to permanently import or duty-pay the goods, a properly completed customs accounting document must be presented at the nearest CBSA office along with the carnet document. Copies of the carnet front cover and general list must be attached to the accounting document package as supporting documentation. The accounting document must make reference to the carnet number.\n52. Once the applicable accounting document has been processed, the CBSA will close the carnet by making reference to that accounting document on the carnet.\nPreparing Form B3-3, Canada Customs Coding Form\n53. When preparing the Form B3-3 to cancel a foreign carnet, the following points should be noted:\n- (a) the date of direct shipment is the day the goods were imported temporarily into Canada and the rate of exchange on that date must be used;\n- (b) the rate of duty used must be the rate in effect on the date the goods were imported;\n- (c) the carnet number is to be listed on the Form B3-3; and\n- (d) a copy of the carnet cover and general list must be attached.\nLost or stolen foreign carnet\n54. If a foreign carnet is lost or stolen in Canada, the holder can request a replacement carnet from the issuing association. The holder will present the replacement carnet to the nearest CBSA office where the officer will cross-reference the new carnet to the old one. The new importation voucher will become the controlling document. The CBSA will send a photocopy of the new voucher to the original office of importation to cancel the original importation voucher. If the original office of importation is not known, the photocopy is to be forwarded to the address listed in paragraph 74.\n55. If there is not enough time to replace the carnet, the holder should ask the CBSA to document the re-exportation of the goods on the Form E15 in duplicate. The document must make reference to the carnet number and expiry date and must clearly identify the goods exported. One copy of the Form E15 will be returned to the carnet holder and one copy will be sent to the office of importation to cancel the importation voucher. If the original office of importation is not known, the copy is to be forwarded to the address listed in paragraph 74.\nProcedures for Acquitting Vouchers\nFiling of the vouchers\n56. Carnet vouchers will be kept in chronological order by expiry date, as follows:\n- (a) open Canadian exportation vouchers (yellow); and\n- (b) open foreign importation (white) and inward transit (blue) vouchers.\n57. Canadian yellow re-importation vouchers are to be forwarded to the office of exportation within 15 days of the receipt of these documents. Foreign white re-exportation vouchers are to be forwarded to the office of importation within 15 days of the receipt of these documents. If the office of exportation or importation is unknown, the vouchers must be immediately forwarded to CBSA Headquarters at the address listed in paragraph 74.\nAcquittal of the vouchers\n58. When a Canadian yellow re-importation voucher is received at the office of exportation, the re-importation and exportation vouchers will be compared and matched to ensure all exported goods have been re-imported. If all of the exported goods have been accounted for on the re-importation voucher, the matched vouchers are to be stapled together and forwarded to the address listed in paragraph 74. Overlap the documents so that the voucher number and expiry date of both documents can be seen. If only a portion of the goods exported have been accounted for, the vouchers are to be returned to the office of exportation, where the re-importation and exportation vouchers are kept until the remaining goods are re-imported, or the carnet expires.\n59. When a foreign white re-exportation voucher is received at the office of importation, the re-exportation and importation vouchers will be compared and matched to ensure all goods imported have been re-exported. If all goods imported have been accounted for on the re-exportation voucher, the matched vouchers are to be stapled together and forwarded to the address listed in paragraph 74. Overlap the documents so that the voucher number and expiry date of both documents can be seen. If only a portion of the goods imported have been accounted for, the vouchers are to be returned to the office of importation, where the re-exportation and importation vouchers are kept until the remaining goods are re-exported, or the carnet expires.\n60. Foreign white importation vouchers may also be considered acquitted upon receipt of:\n- (a) a Form B3-3 which accounts for duties and taxes;\n- (b) a Form E15 ;\n- (c) a Form E29B to which the goods have been transferred; or\n- (d) a replacement carnet.\n61. The white re-exportation voucher (if available) and a copy of any of the above acquittal documents are to be stapled together and forwarded to the office of importation to be matched with the white importation voucher. If all of the items have not been accounted for, the documents are returned to the office of importation pending acquittal of the unaccounted items. If full acquittal has not been received by the time the carnet expires, the white re-exportation voucher is to be forwarded to the office of importation. The office of importation will then process the documents as outlined in paragraphs 63 to 65.\nUnacquitted vouchers\n62. Unacquitted Canadian yellow exportation vouchers will be forwarded to the address listed in paragraph 74, thirty days after the expiry date of the carnet.\n63. Unacquitted foreign white importation vouchers and unacquitted foreign blue transit vouchers will be forwarded to the address listed in paragraph 74, thirty days after the expiry date of the carnet.\n64. It is important for the regional CBSA offices to forward unacquitted foreign white importation vouchers to the CBSA Headquarters as this allows the CBSA to file claims for the applicable duties with the guaranteeing association within the prescribed time frame.\n65. Local and regional CBSA offices are to consider foreign carnets closed once unacquitted vouchers have been forwarded to the CBSA Headquarters for settlement by the guaranteeing association.\nSplit/Partial Shipments\n66. The carnet program allows the goods listed on the inside of the front cover (the general list) to be split into two or more smaller shipments at any time.\n67. If only some of the items from the general list are included in a particular movement, only the items actually being moved must be identified on both the counterfoil and voucher of the carnet. Since the list on the back of the voucher shows all the goods on the general list, lines may be drawn through those items that are not included in the shipment.\n68. In the case where long lists of partial items are written on the counterfoil of the carnet, the officer may write \"as per above list\" on the relevant counterfoil (assuming all the same items are being moved). However, if a long list of items is attached to the counterfoil and/or voucher, the officer is encouraged to ensure that the carnet holder has indicated the carnet number on that attached list. Further, the officers are to date, stamp and sign the attached list and relevant counterfoils and/or vouchers.\n69. When transcribing a list of partial items on a counterfoil and/or voucher, the format \"1-5\" must be used to identify items 1 to 5, and the format \"1, 5\" must be used to identify only items 1 and 5.\n70. When a Canadian shipment is split while the goods are in a foreign country and a partial re-exportation takes place, a note to that effect and a list of only the goods being re-exported will be shown on the re-exportation counterfoil and in section H, part f, of the re-exportation voucher. Likewise, a list of only the goods being re-imported into Canada will be shown on the re-importation counterfoil and in section H, part c, of the re-importation voucher.\n71. When a foreign shipment is split while the goods are in Canada and a partial re-exportation takes place, a note to that effect and a list of only the goods being re-exported will be shown on the re-exportation counterfoil and in section H, part f, of the re-exportation voucher.\nAdditional Information\n72. The CBSA Headquarters is responsible for all tracing actions and for contacting the carnet holder concerning unacquitted foreign carnets.\n73. All correspondence regarding carnet vouchers should be directed to the CBSA Headquarters at the address listed in paragraph 74.\n74. For further information on processing carnets, contact:\nCanada Border Services Agency Commercial and Trade Operations Division Commercial Registration Unit 191 Laurier Avenue West, 12 th floor Ottawa, ON K1A 0L8 E-mail: cbsa-asfc_commercial_registration_agrement_commercial@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2015-02-12", + "current_to": "2015-02-12", + "citation": "Memorandum D8-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html" + }, + { + "id": "dmemo-D8-1-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-7", + "marginal_note": "References", + "part": "Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: EAQ 6576-3 Legislative references: Customs Tariff Excise Tax Act Excise Act Other references: Customs Co-operation Council – A.T.A Handbook D3-1-1 , D8-1-1 , D8-1-4 Forms B3-3, E15 , and E29B Superseded memorandum D: D8-1-7 dated June 8, 2007", + "history": "", + "last_amended": "2015-02-12", + "current_to": "2015-02-12", + "citation": "Memorandum D8-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-7-eng.html" + }, + { + "id": "dmemo-D8-1-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-9", + "marginal_note": "Note to reader", + "part": "Application of the Imported Demonstration Aircraft Remission Order", + "division": "", + "heading": "", + "text": "Canada Border Services Agency is currently reviewing this D-memo. It will be updated in the context of the CBSA Assessment Revenue Management (CARM) initiative and made available to stakeholders as soon as possible. Find out about CARM .\nApplication of the Imported Demonstration Aircraft Remission Order Memorandum D8-1-9\nISSN 2369-2391\nOttawa, September 8, 2015\nThis document is also available in PDF (48 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not affect or change existing policies or procedures and includes changes to the Canada Border Services Agency organizational structure.\nThis memorandum outlines and explains the procedures whereby a remission may be granted on aircraft used for demonstration purposes.", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html" + }, + { + "id": "dmemo-D8-1-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-9", + "marginal_note": "Legislation", + "part": "Application of the Imported Demonstration Aircraft Remission Order", + "division": "", + "heading": "", + "text": "Imported Demonstration Aircraft Remission Order", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html" + }, + { + "id": "dmemo-D8-1-9-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-9", + "marginal_note": "Guidelines and General Information", + "part": "Application of the Imported Demonstration Aircraft Remission Order", + "division": "", + "heading": "", + "text": "1. This Remission Order remits the GST on aircraft temporarily imported by residents for the purpose of demonstrating the aircraft.\nDocumentation\n2. Aircraft imported under this Remission Order are to be documented on Form E29B, Temporary Admission Permit , as per instructions found in Memorandum D8-1-4 . Form E29B will include a reference to Order in Council number 76-957 .\nTime Limits\n3. Temporary admission permits are to be issued for a maximum of six months with renewal subject to the importer satisfying the Canada Border Services Agency (CBSA) that the aircraft continues to meet the terms and conditions of this Remission Order.\nCustoms Requirements\n4. At any time, the CBSA may require the owner of any aircraft imported under this Remission Order to provide the names, addresses and telephone numbers for all persons to whom the aircraft was demonstrated.\n5. Any owner who cannot provide this information will be allowed a reasonable length of time, not to exceed 30 calendar days, from the date of a written request from the CBSA , to pay the Goods and Services Tax (GST) or to remove the aircraft from the country.\nEnforcement\n6. The CBSA will refer to regional collection officials all documentation relating to aircraft for which the GST has not been paid and which remain in Canada after the expiration of the 30 calendar days mentioned in paragraph 5 of this memorandum.\nAdditional Information\n7. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html" + }, + { + "id": "dmemo-D8-1-9-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-1-9", + "marginal_note": "References", + "part": "Application of the Imported Demonstration Aircraft Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7671-4 Legislative references: Excise Tax Act Financial Administration Act Imported Demonstration Aircraft Remission Order C.R.C., c. 771 (76-957) Other references: D8-1-4 Form E29B Superseded memorandum D: D8-1-9 dated April 30, 1991", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-1-9-eng.html" + }, + { + "id": "dmemo-D8-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Canadian Goods Abroad Program", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 25, 2015\nThis document is also available in PDF (118 Kb) [ help with PDF files ]\nIn Brief\nA complete review of this memorandum was made. The revisions do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency organizational structure.\nThis memorandum explains the conditions for obtaining partial relief of the duties and taxes, including the goods and services tax/harmonized sales tax (GST/HST), under the Canadian Goods Abroad Program (CGAP) provisions contained in sections 101 to 105 of the Customs Tariff . These provisions apply to Canadian goods returned to Canada after being exported for repairs, equipment additions, or work done outside Canada.\nThe CGAP is one of many legislative provisions that enable eligible goods to return to Canada with full or partial relief of the duties and taxes, including the GST/HST, after they have been repaired, altered, or worked on outside Canada. For additional information on other provisions consult memoranda D8-2-4, Canadian Goods Abroad Program Emergency Repairs , D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8e2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary .\nFor information on the duty and tax treatment of goods that are returning to Canada in exactly the same condition as exported please refer to tariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff .", + "history": "", + "last_amended": "2015-06-24", + "current_to": "2015-06-24", + "citation": "Memorandum D8-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html" + }, + { + "id": "dmemo-D8-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Goods Abroad Program", + "division": "", + "heading": "", + "text": "Definitions\n1. The term \"duties\" used in this memorandum means duties as defined in section 80 of the Customs Tariff . It includes customs duties imposed under Part 2 of the Customs Tariff , duties imposed under the Special Import Measures Act , taxes imposed under the Excise Act, 2001 or the Excise Tax Act , including the GST/HST, and duties or taxes imposed under any other Act of Parliament relating to customs.\n2. The term \"value of the processing\" used in this memorandum means the value of the repair, addition or work done abroad, and the value of any goods and services provided to the processor free of charge or at a reduced cost. It also includes the cost of freight and associated charges to ship the goods from Canada to the location outside Canada and the cost of insuring the goods from the date of export from Canada to the date the goods begin their return journey to Canada. With regards to owner-supplied equipment that is provided to the processor from Canada, such materials also form part of the value of the processing of the good upon its return to Canada. At the time of export, the importer can request a drawback of any customs duties previously paid on the owner-supplied equipment. Please note that plant equipment and fuel are not subject to drawback. For further information on drawbacks, please consult Memorandum D7-4-2, Duty Drawback Program .\n3. For the purposes of administering the program, the term \"repair\" is defined as a corrective maintenance activity, which restores an item to its original \"as-finished\" condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components. \"Repair\" includes, but is not limited to, activities such as restoration, renovation, re-dyeing, cleaning, and re-sterilizing.\n4. For the purposes of administering the program, the term \"added\" means permanently attached or united to the good. The equipment added must be wired into, welded onto, bolted onto, or screwed onto the exported good. If the foreign equipment is only temporarily added, for example, plugged into, strapped onto, or chained onto the good, then the good and the equipment should be accounted for separately. For example a chemical drum attached to a trailer by cords where the trailer is the exported good. The trailer would be accounted for under tariff item Nos. 9813.00.00 or 9814.00.00 and the chemical drum would be duty paid.\n5. For the purposes of administering the program, the term \"work\" refers to an operation that changes the shape of a good or imparts new and different characteristics to a good that become an integral part of the good itself and did not exist in the good before the process was applied to it. An operation or process that is part of the production or assembly of an unfinished good into a finished good is also considered to be \"work.\" For the purposes of the CGAP, an \"alteration\" is considered to be \"work.\"\n6. For the purposes of the CGAP, the \"Canadian value\" of the good is calculated as the value for duty (VFD) of the good at the time of importation, determined in accordance with the valuation provisions in sections 45 to 55 of the Customs Act , less the value of the processing. The VFD of repaired goods is generally greater than the value of damaged or broken goods, and while some importers have questioned the methodology for establishing the Canadian value of repaired goods, it is to be calculated in accordance with the instructions above.\nBackground\n7. As per subsection 12(3.1) of the Customs Act , all goods imported into Canada, even goods that have been in Canada prior to the importation at issue, are subject to duties and taxes, including the GST/HST, unless there is a provision in legislation or regulation that relieves or remits the requirement to pay.\n8. Goods that are returned to Canada after being exported for repairs, equipment additions, or work done abroad may, under subsection 101(1) of the Customs Tariff , qualify for partial relief of the duties owing. Subsection 101(1) relieves the requirement to pay duties on the Canadian value of the imported goods if the goods meet the conditions of section 102 of the Customs Tariff .\nConditions\n9. The conditions vary depending on whether the goods are repaired, added to, or worked on while outside Canada. However, in each of these three circumstances the importer must provide proof of export and the goods must return to Canada within one year from the date of exportation.\n10. The importer does not have to be the exporter of the Canadian goods. However, for verification purposes, there must be supporting documentation linking the exported goods to the imported goods that clearly details the value of the processing. However, if the goods are sold or leased while they are outside Canada and GST/HST is not paid on the transaction, the goods may not be eligible for GST/HST relief and the importer may be required to pay the GST/HST on the full value of the imported goods.\nRepair\n11. Paragraph 101(1) (a) of the Customs Tariff partially relieves the duties on goods exported for repair and re-entered into Canada on condition that there was no Canadian company within a reasonable distance from where the goods were located before export that could have done the repairs. To qualify under the CGAP the goods exported for the purpose of repair must have either been produced in Canada or be foreign goods on which Canadian duties were paid. For eligible goods, duties are paid on the value of the processing. Where the goods were exported to be repaired under warranty, section 8 of Schedule VII to the Excise Tax Act provides for GST/HST relief for \"goods imported after having been exported for warranty repair work.\" Additional information regarding goods exported for repair may be found in Memorandum D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada .\n12. Goods repaired in one of Canada's free trade partner countries should be re-imported into Canada under the provisions of tariff item Nos. 9992.00.00 or 9971.00.00. Additional information on tariff item No. 9992.00.00 can be found in Memorandum D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary . Additional information on tariff item No. 9971.00.00 can be found in Memorandum D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway.\n13. The importer does not have to obtain authorization from the Canada Border Services Agency (CBSA) prior to exporting the goods to claim the benefits of paragraph 101(1) (a) . However, if asked, the importer must be prepared to provide proof satisfactory to the CBSA that the goods could not have been repaired in Canada within a reasonable distance from the place where the goods were prior to export. A list of Canadian companies contacted (including names, telephone numbers and dates) or rejection letters from Canadian companies are forms of acceptable proof.\n14. In determining what constitutes a reasonable distance from where the goods were located before export, the cost and time required to transport the goods to the Canadian location and to the location outside of Canada will be taken into consideration.\nAdditions\n15. Paragraph 101(1) (b) of the Customs Tariff partially relieves the duties on goods returning to Canada that have had foreign equipment added to them while they were outside Canada. To qualify under the program the goods must have either been produced in Canada or be foreign goods on which Canadian duties were paid. The equipment added could not practicably have been added in Canada. Duties are payable on the value of the processing.\n16. The equipment added to the good outside Canada, while generally physically smaller than the good, may be physically larger.\n17. The importer must obtain authorization from the CBSA prior to exporting the goods to claim the benefits of paragraph 101(1) (b) . The application must be submitted at least three months prior to the exportation of the goods. CBSA officials must have sufficient time to review the material provided and, where necessary, contact other government departments. The application is to be submitted to the closest CBSA office.\n18. The application consists of:\n- (a) authorization to share the information provided with other government departments (for consultation purposes only) (Appendix A),\n- (b) detailed description of the goods and the proposed additions, for example a copy of the contract proposal or bid solicitation (including where the contract or bid solicitation was advertised or posted),\n- (c) copy of the work order or contract with the foreign supplier of the equipment that will be added, and\n- (d) copies of the rejected bids received from Canadian companies or contact information for the Canadian companies consulted by the importer.\n19. In administering the CGAP, the CBSA does not consider the cost to make the additions or the quality of the additions in determining whether or not it is practicable to do the work in Canada. The cost and time to transport the goods to the Canadian location and the location outside of Canada will not be taken into consideration when determining practicability.\nWork Done\n20. Paragraph 101(1) (c) of the Customs Tariff partially relieves the duties on goods returning to Canada having been exported to be worked on, whether or not the country where the work was done is a free trade partner country. To qualify under the program the goods to be exported must be a product of Canada and the work to be done, generally a phase of production, cannot practicably have been done in Canada. Duties are paid on the value of the processing.\n21. The exported goods must be a product of Canada. This means that:\n- (a) the whole of the value of the goods at the time of export is produced in Canada; or\n- (b) the goods, the whole or a portion of which are produced outside of Canada, are deemed to be produced in Canada.\n22. The goods may be deemed to be produced in Canada if:\n- (a) the goods are transformed sufficiently to result in a change in tariff classification; and\n- (b) the value of Canadian materials plus the direct cost of processing or assembling performed in Canada is 50% or more of the total value of the goods using the net cost method, or 60% or more using the transaction value method. Consult memoranda D11-4-2, Proof of Origin of Imported Goods , or D11-5-1, NAFTA Rules of Origin for more information.\n23. The importer must obtain authorization from the CBSA prior to exporting the goods to claim the benefits of this provision. The application must be submitted in writing at least three months prior to the exportation of the goods. CBSA officials must have sufficient time to review the material provided in the submission and, where necessary, contact other government departments (OGDs).\n24. Written applications for one time only importations may be submitted to the CBSA office in the region where the importation will be accounted for. All applications for more than one importation of the goods are to be submitted in writing to Headquarters at the following address:\nManager, Trade Incentives Unit Trade and Anti-dumping Programs Directorate 222 Queen St., 11 th floor Ottawa ON K1A 0L8\n25. The application must include:\n- (a) authorization to share the information provided with OGDs, (for consultation purposes only), Appendix A; and\n- (b) the completed questionnaire, Appendix B.\n26. In reviewing applications under paragraph 101(1) (c) , the CBSA does not consider the cost or quality of the work in determining whether or not it is practicable to do the work in Canada. Nor does the CBSA take the cost and time to transport the goods to the Canadian location and the location outside of Canada into consideration.\nDocumentation\n27. Upon importation, the goods must be documented on a Form B3-3, Canada Customs Coding Form . The importer, if asked, must have available for review the following:\n- (a) any certificates, licenses, permits, invoices, or other documents required under the Customs Act or any Act of other government departments (OGDs) or regulations that prohibit, control, or regulate the export and import of goods,\n- (b) proof of export sufficiently detailed to enable the reviewing CBSA officer to identify the returned goods such as identifying marks, model numbers, or serial numbers; and\n- (c) proof satisfactory to the reviewing CBSA officer that the goods could not have been repaired in Canada within a reasonable distance or a copy of the CBSA letter authorizing the equipment additions or work done.\n28. In some cases, the goods may be completely transformed by the work done while outside Canada. For example, felt material that is exported from Canada to be cut and sewn into liners for boots. However, it must be possible to audit the movement of the goods exported from Canada to the location outside Canada where the work was done and the return of those goods to Canada. A signed declaration by the manufacturer that the imported goods incorporate the goods exported from Canada may also be required. The signed declaration must include the full name, address, and telephone number of the manufacturer.\n29. Supporting documents may include invoices (customs or commercial), price lists, permits, licenses, certificates, and cargo control documents (e.g., manifests, waybills) presented at the time of release as explained in the Accounting for Imported Goods and Payment of Duties Regulations . See the D17-1 series Memoranda for additional information.\n30. The VFD of the imported good must be determined in accordance with the valuation provisions in sections 44 to 55 of the Customs Act . Supporting documentation must be provided to enable the reviewing CBSA officer to determine the value of the processing separately from the Canadian value of the good.\n31. The tariff treatment code shown in field 14 of the subheader will be the code applicable to the country where the work was done.\n32. A two-line entry is required: The first line will account for the Canadian value of the good, as calculated according to the process described in paragraph 6. The classification number entered in field 27 will be the 10 digit number from Chapters 1 through 97 of the Customs Tariff . The VFD declared on this line will be the Canadian value of the good calculated by subtracting the value of the processing from the value for duty of the imported good determined in accordance with the valuation provisions in sections 44 to 55 of the Customs Act . In order to relieve the duties owing against this line, the appropriate special authorization code from the following table is to be entered in field 26 of the B3-3:\nSpecial Authorization Code Legislative Reference 98-01-0101 repairs under paragraph 101(1) (a) 98-03-0101 equipment additions under paragraph 101(1) (b) 98-04-0101 work done under paragraph 101(1) (c)\n33. The second line will account for the value of the processing done outside Canada. For this line, the same classification number will be entered in field 27 as for the first line. The VFD shown will be the value of the processing. Duties, including GST/HST, are to be calculated and collected on this VFD.\nProof of Export\n34. Any of the following documents may be accepted as proof of exportation:\n- (a) an export declaration such as a Form B13A, Export Declaration , Canadian Automated Export Declaration (CAED), G7 EDI Export Report, or a Summary Report;\n- (b) a consumption entry or landing certificate for the country to which the goods were exported;\n- (c) a U.S. Certificate of Disposition of Imported Merchandise (CBP Form 3227);\n- (d) a Form E15, Certificate of Destruction/Exportation ;\n- (e) a Form A8A-B, In Bond – Cargo Control Document ; IATA Airway bill, master airway bill, or a consist sheet for couriers that do not use IATA waybills; or an A6A, Freight/Cargo Manifest ; or\n- (f) other documentation that establishes that the goods were exported, including, but not limited to, purchase orders and invoices, shipping documents, requisitions, inventory reports, processes or production records, stocking records, sales invoices, accounts payable and accounts receivable, carrier contracts, waivers and or reports.\n35. An affidavit is not an acceptable proof of export.\nCorrections\n36. If the imported goods were eligible for a provision of subsection 101(1) of the Customs Tariff but it was not claimed at the time of importation and full duties payable under the Customs Tariff were paid at the time of accounting, the importer can obtain a refund of the duties which were eligible under the CGAP. Form B2, Canada Customs – Adjustment Request is used to claim the refund. The authority for the refund is section 113 of the Customs Tariff . (Non-commercial importers can request a refund on a Form B2G, CBSA Informal Adjustment Request )\n37. On the Form B2, the \"as accounted\" line is copied from the Form B3-3. The \"as claimed\" lines are completed as directed in paragraphs 31 to 33.\n38. Subsection 32.2(4) of the Customs Act allows the applicant four years from the date of accounting under subsections 32(1), (3), or (5) to make such corrections.\nExtension of Time Limits\n39. Authorizations for more than one importation of the goods under subsections 101(1) (b) or 101(1) (c) of the Customs Tariff are generally granted for a period of two years. Applications for extensions must be submitted at least three months before the expiry date of the importer's authorization to import the goods.\nAdditional Information\n40. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-06-24", + "current_to": "2015-06-24", + "citation": "Memorandum D8-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html" + }, + { + "id": "dmemo-D8-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-1", + "marginal_note": "Appendix A", + "part": "Canadian Goods Abroad Program", + "division": "", + "heading": "", + "text": "Consent to Release Information Provided for Canada Border Services Agency Purposes\nI, (insert name), (if applicable) as an agent of (insert company name) hereby consent that Canada Border Services Agency (CBSA) release information provided as part of an application under the Canadian Goods Abroad Program provisions of the Customs Tariff to other federal government departments and agencies. I understand this information may not be released by the CBSA to any other third party without my consent. Nor can the other federal government departments and agencies provided with this information share said information with a third party without my written consent and may only use the information for the purpose for which it is provided. The information provided by the CBSA to other federal government departments and agencies pursuant to this consent is provided solely to assist in a determination of eligibility under the Canadian Goods Abroad provisions and for no other purpose. Any unauthorized use of the information received pursuant to this consent will be considered a breach of the disclosure of information authority contained in subsection 107(9) of the Customs Act .\nSignature: Date: Witness (sign name): Witness (print name and title):", + "history": "", + "last_amended": "2015-06-24", + "current_to": "2015-06-24", + "citation": "Memorandum D8-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html" + }, + { + "id": "dmemo-D8-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-1", + "marginal_note": "Appendix B", + "part": "Canadian Goods Abroad Program", + "division": "", + "heading": "", + "text": "Questionnaire for Application Under Paragraph 101(1) (c) of the Customs Tariff\nApplicant (Importing Company) Background\n- 1. Company business number.\n- 2. Full company name, address, contact, title, and telephone number.\n- 3. Nature of applicant's business. For example: furniture manufacturer, beverage producer\n- 4. Application type: one time, repetitive request\n- 5. Are you the exporter of the Canadian goods? if yes go to question 10. If not go to question 6.\nExporting Company Background (if not the Importing Company)\n- 6. Company business number.\n- 7. Full company name, address, contact, title, and telephone number.\n- 8. Nature of exporter's business. For example: furniture manufacturer, beverage producer.\n- 9. Relationship to Importing Company.\nGoods for Export\n- 10. Fully describe the goods including tariff classification and where possible include a sample (the sample will be returned).\n- 11. Provide proof that the goods are a product of Canada.\n- 12. Quantity of goods and the anticipated export date(s).\n- 13. Export value of the goods.\nGoods After Foreign Processing\n- 14. Fully describe the goods including tariff classification and tariff treatment.\n- 15. Provide a copy of the contract proposal or bid solicitation (identify where the contract or bid solicitation was advertised or posted). Describe the work done and to be done on the Canadian product: (a) before export; (b) while outside Canada (fully describe all steps), and (c) after the goods return to Canada.\n- 16. Name and address of foreign processing company. Attach a copy of the work order or contract.\n- 17. Value of the processing abroad. Breakdown by: (a) value of the work done abroad, (b) value of any goods or services provided free of charge or at a reduced cost (Note: includes owner-supplied equipment, which is Canadian-sourced, duty-paid or duty-free); and (c) cost of freight and associated charges incurred prior to or at the place of direct shipment of the goods back to Canada (includes the transportation costs to send the goods to the location outside Canada and the cost of insuring the goods from the date of export to the date the good begins its return journey to Canada)\n- 18. Duties payable annually based on the value of processing times the duty rate.\n- 19. Is there a relationship between the processor and applicant?\n- 20. Does the foreign processor have proprietary rights, for example: patent, trademark, copyright, or license fee agreements.\n- 21. Identify the CBSA port of entry where the goods will be accounted for.\nCanadian Companies\n- 22. Supply copies of any bids received from Canadian companies that were rejected detailing the reason for the rejection.\n- 23. List Canadian companies approached to do the work including contact names, and telephone numbers (supply copies of any correspondence explaining their ability/inability to do the work.) If no Canadian companies were approached provide an explanation.\nApplicant's Operations\n- 24. Does your company plan to construct or expand its Canadian facilities to do the work that is the subject of this application? If not, explain why. If yes, include supporting documentation, signed by a responsible company officer, such as: (a) a document from the board of directors or president allocating funds to establish facilities, with the probable start-up date; (b) copies of purchase orders for equipment and machinery; or (c) a business plan of the corporate structure, employees, business environment, competition with current suppliers, market strategies, capital injections, and expenditures with detailed three-year forecasts, risks, and opportunities assessment.\nLabour Disruption\n- 25. Is there a strike or a work slowdown at the applicant's or (if applicable) the exporter's facility?\n- 26. Is there is a strike or a work slowdown at a Canadian facility that supplies the applicant's or (if applicable) the exporter's facility that is resulting in material deficiencies?\n- 27. What is the relationship between the foreign processing facility and the strikebound Canadian company?", + "history": "", + "last_amended": "2015-06-24", + "current_to": "2015-06-24", + "citation": "Memorandum D8-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html" + }, + { + "id": "dmemo-D8-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-1", + "marginal_note": "References", + "part": "Canadian Goods Abroad Program", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Special Import Measures Act Accounting for Imported Goods and Payment of Duties Regulations Other references: D7-4-2 , D8-2-10 , D8-2-11 , D8-2-25 , D8-2-26 , D11-4-2 , D11-5-1 Forms B3-3, B2, B2G , A8A-B , A6A Superseded memorandum D: D8-2-1 dated August 22, 2009", + "history": "", + "last_amended": "2015-06-24", + "current_to": "2015-06-24", + "citation": "Memorandum D8-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-1-eng.html" + }, + { + "id": "dmemo-D8-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-3", + "marginal_note": "Legislation", + "part": "Application of the Non-commercial Importations Remission Order", + "division": "", + "heading": "", + "text": "Non-commercial Importations Remission Order", + "history": "", + "last_amended": "2015-06-04", + "current_to": "2015-06-04", + "citation": "Memorandum D8-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html" + }, + { + "id": "dmemo-D8-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Application of the Non-commercial Importations Remission Order", + "division": "", + "heading": "", + "text": "Who can use the Non-commercial Importations Remission Order ?\n1. The Non-commercial Importations Remission Order (Remission Order) may be of interest to resident and non-resident non-commercial importers, particularly those importing goods that have been exported for repair, and their agents.\n2. Where repaired goods do not qualify under this Remission Order , the importer may refer to Memorandum D8-2-1, Canadian Goods Abroad Program , to determine whether or not the goods may qualify under that program. In addition, Memorandum D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary , should be consulted for goods re-entering Canada after having been exported to one of the listed countries for either repairs or alterations.\nBackground\n3. \"Non-commercial imported goods\" are those goods which are not imported for sale or for any commercial, industrial, or business use. To qualify under this Remission Order , the total amount of customs duties and excise taxes, excluding the goods and services tax/harmonized sales tax ( GST / HST ), that would otherwise be payable on the goods cannot exceed fifty dollars. Where the total amount of customs duties and excise taxes owing exceeds fifty dollars CDN, the goods do not qualify under the terms of this Remission Order, and the full amount of duties and taxes owing is payable. Non-commercial imported goods that are exactly as ordered, that are not defective, or that are not of an inferior quality, do not qualify for remission under this Remission Order.\n4. This Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , on non-commercial imported goods that are not of the class or description ordered by the importer, are defective, or are of inferior quality, and are exported or destroyed.\n5. If the importer chooses to replace the non-commercial goods rather than claiming a refund of the customs duties and excise taxes paid on the goods exported or destroyed as described in paragraph 4, this Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , that would otherwise be owing on the non-commercial goods imported to replace the goods that were exported or destroyed.\n6. If the non-commercial imported goods must be exported for repair under a warranty or guarantee arrangement during the first year following their importation, this Remission Order remits the customs duties paid or payable under the Customs Tariff and the excise taxes paid or payable under the Excise Tax Act , not including the GST / HST , on the goods when they return to Canada.\nNon-commercial Imported Goods Exported or Destroyed\n7. In the case of non-commercial imported goods that are not of the class or description ordered by the importer, are defective, or are of inferior quality, and are exported or destroyed, an application for remission must be submitted by the importer to the nearest customs office within ninety days of the exportation or destruction of the goods.\n8. One of the following will serve as satisfactory proof that the goods were exported or destroyed:\n- (a) Form E15, Certificate of Destruction/Exportation ;\n- (b) a credit note;\n- (c) a no-charge invoice on a replacement item; or\n- (d) any other such document that will substantiate the return of the goods to the vendor.\nNon-commercial Imported Goods Replaced\n9. Where the importer does not apply for a remission, refund, or drawback on customs duties or excise taxes payable on the goods exported or destroyed under the terms of this Remission Order , remission may be granted on non-commercial imported goods imported to replace the goods exported or destroyed. They must be of a similar class and approximately the same value as the goods they are replacing, and the foreign supplier must assume their cost. They must also be imported within six months of the destruction or exportation of the goods they are replacing.\n10. An application for remission must be submitted by the importer to the nearest Canada Border Services Agency (CBSA) office within ninety days of the importation of the goods. Satisfactory proof must be presented that the original goods were exported or destroyed, and that the foreign supplier assumed the cost of the replacement goods. As described in paragraph 8, examples of suitable proof that the foreign supplier assumed the cost of the replacement goods are:\n- (a) a copy of the warranty;\n- (b) a no-charge invoice; or\n- (c) correspondence from the foreign supplier, substantiating the repair or replacement under warranty.\n11. The customs duties and excise taxes that are owing on the replacement goods must be calculated on the full value for duty of the goods in the condition in which they enter Canada, in accordance with the valuation provisions of the Customs Act .\nRepair of Non-commercial Imported Goods\n12. Non-commercial imported goods that are exported from Canada for the sole purpose of being repaired, within one year from the day the goods were first imported into Canada, and are returned to Canada within six months from the day they were exported, may qualify for remission at time of re-entry. Except for shipping charges, communication expenses, or other expenses paid by the importer in accordance with any warranty or guarantee adjustments, the foreign supplier must bear the cost of the repairs under the terms of a warranty or guarantee.\n13. An application for remission must be submitted by the importer to the nearest CBSA office within ninety days of the importation of the goods. Satisfactory proof must be presented that the foreign supplier assumed the cost of the repairs. Some examples of such proof are:\n- (a) a copy of a warranty;\n- (b) a no-charge invoice; or\n- (c) correspondence from the foreign supplier, substantiating the repair or replacement under warranty.\n14. The customs duties and excise taxes owing on the repaired goods must be calculated on the full value for duty of the goods in the condition in which they are returned to Canada, in accordance with the valuation provisions of the Customs Act .\nGoods and Services Tax / Harmonized Sales Tax\n15. This Remission Order does not provide any remission of the Goods and Services Tax / Harmonized Sales Tax ( GST / HST ).\n16. However, non-commercial goods imported to replace goods that were exported or destroyed under the terms of the Remission Order , may qualify as non-taxable for GST / HST purposes under Schedule VII, section 5, of the Excise Tax Act . This section of the Schedule provides for the non-taxable importation of replacement parts sent or supplied to a person in Canada by a non-resident person, under a warranty agreement as replacement parts for goods previously imported. HST is also relieved under these circumstances.\n17. Non-commercial goods imported after having been exported for repair under the terms of this Remission Order , may qualify as non-taxable for GST / HST purposes under paragraph 3 (j) of the Non-taxable Imported Goods ( GST / HST ) Regulations if they were exported for warranty repair work. To qualify under the Regulations, when the goods return to Canada, documentation must be presented verifying the exportation of the goods from Canada, and that the foreign supplier assumed the cost of the repairs.\nDocumentation\n18. Applications for remission shall be made on either:\n- (a) Form B3-3, Canada Customs Coding Form ;\n- (b) Form B15, Casual Goods Accounting Document ;\n- (c) Form B2, Canada Customs – Adjustment Request ; or\n- (d) Form B2G, CBSA Informal Adjustment Request .\n- The number 79-395 must appear in the \"Special Authority\" field or otherwise specified as the reason for the refund.\n19. Where the non-commercial imported goods were originally imported under duty-free provisions of any customs legislation, satisfactory proof of this must be presented when the replacement goods are imported or the goods re-enter Canada having been exported for repair under the terms and conditions of this Remission Order .\n20. Remission may not be claimed in respect of customs penalties imposed on imported goods.", + "history": "", + "last_amended": "2015-06-04", + "current_to": "2015-06-04", + "citation": "Memorandum D8-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html" + }, + { + "id": "dmemo-D8-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-3", + "marginal_note": "Additional Information", + "part": "Application of the Non-commercial Importations Remission Order", + "division": "", + "heading": "", + "text": "21. For GST / HST information contact: Manager Goods Unit General Operations and Border Issues Division Excise and GST / HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Facsimile: 613-990-1233\n22. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-06-04", + "current_to": "2015-06-04", + "citation": "Memorandum D8-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html" + }, + { + "id": "dmemo-D8-2-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-3", + "marginal_note": "References", + "part": "Application of the Non-commercial Importations Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0 Legislative references: Customs Act Excise Tax Act Customs Tariff Non-commercial Importations Remission Order Non-taxable Imported Goods ( GST / HST ) Regulations Other references: D8-2-1 , D8-2-26 Forms B2, B2G , B3-3, B15, E15 Superseded memorandum D: D8-2-3 dated July 3, 1998", + "history": "", + "last_amended": "2015-06-04", + "current_to": "2015-06-04", + "citation": "Memorandum D8-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html" + }, + { + "id": "dmemo-D8-2-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-4", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Goods Abroad Program – Emergency Repairs", + "division": "", + "heading": "", + "text": "Definitions\n1. The term \"duties\" used in this memorandum means duties as defined in section 80 of the Customs Tariff , i.e. duties or taxes levied or imposed on imported goods under Part 2, the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs, including the Goods and Services Tax/Harmonized Sales Tax (GST/HST).\n2. For the purposes of administering the Canadian Goods Abroad Program, the term “repair” is defined as a corrective maintenance activity, which restores an item to its original “as-finished” condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components.\nBackground\n3. As per subsections 12(3.1) and 17(1) of the Customs Act , all goods entering Canada, even goods that were previously in Canada, is an importation of those goods, and such goods are subject to duties unless there is a provision in legislation or regulation that relieves or remits the requirement to pay.\n4. Most aircraft, vehicles, and vessels return to Canada customs duty free under tariff item Nos. 9813.00.00 or 9814.00.00 (depending on whether the conveyance is a product of Canada or was previously duty and tax paid in Canada). However, to be eligible to claim the benefits of these tariff items, the goods must be returned to Canada without having been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. Therefore, where conveyances are repaired while outside Canada, even emergency repairs, they cannot be imported into Canada under either of these tariff items.\n5. Subsection 101(2) of the Customs Tariff provides full duties relief for aircraft, vehicles, or vessels that have undergone emergency repairs while abroad as a result of an unforeseen contingency that occurred outside Canada. Both non-commercial and commercial importers may claim the benefits of this provision.\n6. Where the repairs are not emergency repairs performed as a result of an unforeseen contingency, the aircraft, vehicle or vessel may qualify for full or partial relief of the duties under an alternate provision. For additional information on the various provisions available for goods which undergo repairs, other than emergency repairs, outside Canada, please consult Memoranda D8-2-10 , Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States , Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica , Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8-2-26 , Goods Returned After Repair or Alteration in the United States , Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica , Peru, Jordan or Panama .\nConditions\n7. The aircraft, vehicle, or vessel, must have been repaired as a result of an unforeseen contingency that occurred outside Canada. The conveyance cannot be exported outside Canada for repair as a result of an unforeseen contingency occurring in Canada. For example, if a vehicle is involved in an accident in Windsor, it cannot be repaired in Detroit and re-enter Canada under the provisions of this program.\n8. In some cases it will be self-evident that the repair was required as a result of an unforeseen contingency, for example replacing a broken fan belt or a cracked windshield. Additional proof that the repairs were required as a result of an unforeseen contingency includes, but is not limited to, police reports, insurance reports and detailed repair invoices.\n9. The emergency repairs must also have been necessary to ensure the safe return of the aircraft, vehicle, or vessel to Canada. Examples of types of work that is not required to ensure the safe return of a vehicle, when these activities are the only repair(s) done to the vehicle, include painting, changing the oil, and rotating the tires. However, when these activities form part of a larger repair, for example, rotating the tires and aligning them when replacing a blown tire, these contingency repairs are acceptable. Replacing trim and other minor cosmetic finishes are also acceptable repairs when performed as part of a larger, emergency repair. Tires can be replaced in pairs, regardless of the condition of the second tire.\n10. In some cases the emergency repair is required to ensure the safe return of the contents of the aircraft, vehicle, or vessel, not the conveyance itself. For example, if the refrigeration unit on a transport truck carrying produce fails, repairing the refrigeration unit is an acceptable activity under this provision, although the lack of a refrigeration unit in no way renders the vehicle unsafe. If the transport truck were carrying televisions, repairing the refrigeration unit would not be eligible under this program.\nReplacement goods\n11. If a conveyance is irreparably damaged and replaced, the replacement aircraft, vehicle or vessel is not eligible under the Canadian goods abroad provisions. Full duties are owed on the replacement conveyance at the time of importation. Importers should ensure that any insurance claims include the cost of the duties owed. In addition, there are restrictions on the types of vehicles that can be imported into Canada. Please consult Memorandum D19-12-1 , Importation of Vehicles for more information.\nDocumentation\n12. At the time of importation, both non-commercial and commercial importers, or their agent (for example, a truck driver working for a shipping company), must report all emergency and non-emergency repairs to the inspecting Canada Border Services Agency (CBSA) officer. The officer may stamp the repair invoice as proof of reporting.\n13. Non-commercial importers are generally not required to provide accounting documentation for emergency repairs to their conveyances.\n14. For commercial carriers, the CBSA has a program that allows authorized highway carriers to present a summary accounting for repairs, including emergency repairs. For more information, please consult Memorandum D8-4-2 , Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers .\n15. In all other cases, the conveyance should be accounted for on a Form B3-3, Canada Customs Coding Form . The value for duty (VFD) appearing in field 37 will be the value of the repair. As this VFD is contrary to the valuation provisions in the Customs Act , special authorization code 98-02-0101 must be entered in field 26. Failure to use this code may subject the importer to an Administrative Monetary Penalty for failing to value the goods correctly.\n16. Special authorization code 98-02-0101 fully remits the duties owing against the VFD for the eligible emergency repair to the aircraft, vehicle, or vessel.\n17. Where there is any doubt that the repairs were required as a result of an emergency, the inspecting CBSA officer will require the importer to account for their conveyance as a regular importation. Non-commercial importers will account for their conveyance on a Form B15, Casual Goods Accounting Document, while commercial importers will use a Form B3-3.\n18. If a non-commercial importer wishes to request a refund for repairs that were eligible under subsection 101(2) as emergency repairs, they must submit a Form B2G, CBSA Informal Adjustment Request ,along with a copy of the Form B15 and all the information necessary to support the claim of emergency repairs. The Form B2G and supporting information is to be sent to a CBSA Casual Refund Centre. The addresses for the centres are found on the reverse of the Form B2G.\n19. If a commercial importer wishes to request a refund for repairs that were eligible under subsection 101(2) as emergency repairs, they must submit a Form B2, Canada Customs - Adjustment Request , along with the supporting information to the nearest CBSA office .\n20. If the importer fails to claim the benefits of the provision at the time of importation, and the full customs duties payable under the Customs Tariff are paid at the time of accounting, the importer may claim a refund under the same process as outlined in paragraphs 18 and 19.\nAdditional Information\n21. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-4-eng.html" + }, + { + "id": "dmemo-D8-2-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-4", + "marginal_note": "References", + "part": "Canadian Goods Abroad Program – Emergency Repairs", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-0 Legislative references: Customs Tariff Customs Act Excise Act, 2001 Excise Tax Act Special Import Measures Act Other references: D8-2-10 , D8-2-25 , D8-2-26 , D8-4-2 , D19-12-1 Forms B2, B2G , B3-3 Superseded memorandum D: D8-2-4 dated June 22, 2009", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-4-eng.html" + }, + { + "id": "dmemo-D8-2-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-5", + "marginal_note": "Guidelines and General Information", + "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order", + "division": "", + "heading": "", + "text": "Servicing Equipment\n1. The Appendix contains examples of those items considered as servicing equipment for purposes of this Remission Order.\n2. Servicing equipment imported under this Remission Order must remain within the boundaries of the international airport.\nApplication for Remission\n3. Foreign air carriers wishing to apply for remission of customs duty must provide the following information:\n- (a) the mailing address of their company headquarters, together with evidence, if requested, that their home country grants a similar privilege in respect of aircraft registered in Canada to the benefit provided in the Foreign Aircraft Servicing Equipment Remission Order, 1992 ;\n- (b) servicing equipment specifications and identification marks;\n- (c) the CBSA office where the servicing equipment was reported;\n- (d) the name of the international airport where the servicing equipment will be maintained; and\n- (e) the name, address, and telephone number of a person the CBSA may contact to obtain further information.\nCBSA Documentation\n4. Importers are to use Form B3-3, Canada Customs Coding Form , to process servicing equipment imported under this Remission Order and are to include on the form a reference to the Order in Council number (see \"Special Authority\" field 26).\nExceptions\n5. The provisions of this Remission Order do not apply to aircraft spares, aircraft repair parts, or items to be installed as fixtures in air terminal buildings.\nPenalty Information\n6. In cases where servicing equipment imported under this Remission Order is removed beyond the limits of the international airport, sold, or otherwise disposed of in Canada, used to service air carriers other than the importer, or where the home country or territory of the airline does not grant a similar privilege in respect of aircraft registered in Canada to the benefit provided in the Foreign Aircraft Servicing Equipment Remission Order, 1992 , the servicing equipment will be subject to the full payment of applicable duties and taxes.\nGoods and Services Tax\n7. This Remission Order does not remit GST.\n8. Regulations made pursuant to subsection 215(2) of the Excise Tax Act provide that duty remitted under this Remission Order will not be included in the value for tax when calculating GST payable on servicing equipment.\nAdditional Information\n9. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-16", + "current_to": "2015-09-16", + "citation": "Memorandum D8-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html" + }, + { + "id": "dmemo-D8-2-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-5", + "marginal_note": "Appendix", + "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order", + "division": "", + "heading": "", + "text": "Examples of Foreign Aircraft Servicing Equipment\n- Maintenance and servicing equipment, such as: maintenance platforms and steps test equipment for aircraft, aircraft engines, and aircraft instruments aircraft engine heaters and coolers ground radio equipment ground power units to provide electrical power while the aircraft is on the ground air conditioners to control the aircraft cabin air temperatures while the aircraft is on the ground water servicing units sanitary servicing equipment food trucks specially designed to carry food at controlled temperatures to and from the aircraft sprayers (de-icer units) aircraft jacks towbars\n- Passenger handling equipment, such as: passenger loading and unloading devices\n- Cargo loading equipment, such as: vehicles for moving or loading baggage, cargo, equipment, or supplies cargo loading devices cargo weighing devices\n- Components that are machinery or equipment in themselves, such as pumps, engines, rams, when they are for incorporation into equipment imported under this Order. Parts do not qualify for remission under the terms of this Order.", + "history": "", + "last_amended": "2015-09-16", + "current_to": "2015-09-16", + "citation": "Memorandum D8-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html" + }, + { + "id": "dmemo-D8-2-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-5", + "marginal_note": "References", + "part": "Application of the Foreign Aircraft Servicing Equipment Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 8123-0, 8455-4 Legislative references: Foreign Aircraft Servicing Equipment Remission Order, 1992 Customs Tariff Excise Tax Act Other references: Form B3-3 Superseded memorandum D: D8-2-5 dated March 24, 2000", + "history": "", + "last_amended": "2015-09-16", + "current_to": "2015-09-16", + "citation": "Memorandum D8-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-5-eng.html" + }, + { + "id": "dmemo-D8-2-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-6", + "marginal_note": "Legislation", + "part": "The Outward Processing Remission Order (Textiles and Apparel) Program", + "division": "", + "heading": "", + "text": "Outward Processing Remission Order (Textiles and Apparel) and amendments\nSubsection 2(1) and section 13 of the Value of Imported Goods (GST/HST) Regulations\nSections 17 and 18 of the Customs Tariff\nSections 2 and 3 of the Direct Shipment Of Goods Regulations\nSection 2 of the Temporary Storage Period Regulations", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D8-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html" + }, + { + "id": "dmemo-D8-2-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-6", + "marginal_note": "Guidelines and General Information", + "part": "The Outward Processing Remission Order (Textiles and Apparel) Program", + "division": "", + "heading": "", + "text": "Background\n1. The Outward Processing Remission Order (Textiles and Apparel) came into effect on May 1, 2008 and the amendments come into effect on January 1, 2015. This Order provides for the remission of a portion or all of the customs duties paid or payable on imported apparel produced in certain countries or territories, in whole or in part, using textiles produced in Canada. To obtain a remission, the apparel must be produced in, and shipped directly to Canada from, a country or territory that is a beneficiary of the General Preferential Tariff (GPT) before January 1, 2015 or one which is named in the Schedule after January 1, 2015. Furthermore, the apparel must be produced in whole or in part from textiles produced in Canada. The apparel in question must be produced in the same country or territory to which the textiles produced in Canada were shipped directly, without undergoing further processing outside that country or territory.\n2. This Order only relieves customs duties paid or payable under the Customs Tariff . It does not relieve surtaxes or temporary duties levied under the Customs Tariff or duties levied under the Special Import Measures Act or the Goods and Services Tax/Harmonized Sales Tax (GST/HST) levied under the Excise Tax Act .\n3. The Outward Processing Remission Order (Textiles and Apparel) cannot be used in conjunction with any duties relief provision found under Division 2 or 4 of Part 3 of the Customs Tariff .\nDefinitions\n4. For the purposes of this memorandum, the following terms will be interpreted as follows:\nApparel means apparel as defined in the Order. Textiles means textiles as defined in the Order. Order means the Outward Processing Remission Order (Textiles and Apparel) (SOR/2008-138) GPT country means a country or territory that is a beneficiary of the General Preferential Tariff in the List of Countries and Applicable Tariff Treatments set out in the schedule to the Customs Tariff . Schedule means the Schedule to the Outward Processing Remission Order (Textiles and Apparel) as amended and effective January 1, 2015. Shipped directly to Canada means the goods are conveyed to Canada from that other country on a through bill of lading to a consignee in Canada. Shipped directly to that country or territory from Canada means that the Canadian manufactured textile must be shipped directly to the GPT country or, after January 1, 2015, to a country or territory named in the Schedule to the Order where the apparel to be imported into Canada will be produced. Transhipment through an intermediate country is acceptable provided that certain conditions similar to those prescribed by section 18 of the Customs Tariff and the Temporary Storage Period Regulations for goods shipped to Canada are met. The conditions are as follows: (a) the goods remain under customs transit control in the intermediate country; (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition; (c) the goods do not enter into trade or consumption in the intermediate country; and (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months. Value of the processing means the cost of the alteration or work done abroad, the value of any assists and the value of any transportation and associated charges incurred prior to, or at the place of, direct shipment of the good to Canada. With regard to owner-supplied materials, that are Canadian-sourced, duty-paid or duty-free, such materials are considered to be \"assists\" and form part of the value of the processing of the good upon its importation to Canada. The transportation and associated costs of sending the materials to a location outside Canada also form part of the value of the processing calculation.\nRemission\n5. Remission is granted of the customs duties paid or payable under section 3 of the Order in an amount equal to the lesser of:\n- (a) the value of the textiles produced in Canada and incorporated in the imported apparel; and\n- (b) the customs duties paid or payable on the imported apparel.\nExample : An apparel item made in a country listed in the Schedule in part from textiles produced in Canada is imported into Canada. At time of importation, the value for duty of the item is $100 and it is classified under a tariff item in the Customs Tariff that is subject to a Most Favoured Nation (MFN) rate of duty of 18%, thus resulting in a customs duty liability of $18.\nScenario 1 : if the value of the textiles produced in Canada that are incorporated into the imported apparel is $15, the amount of customs duties that could be remitted would be $15 (i.e., the value of the textiles produced in Canada that are incorporated into the imported apparel).\nScenario 2 : if the value of the textiles produced in Canada that is incorporated into the imported apparel is $30, the amount of customs duties that could be remitted would be $18 (i.e., the entire customs duty liability on the imported apparel).\n6. The amount of remission available is applicable only to the specific importation of apparel that was produced from the textile exported and does not establish any form of transferable credit to any other importation.\n7. The value of Canadian produced materials or inputs other than the textiles defined in the Order does not contribute to the amount of remission available on the apparel imported. For example, slide fasteners (zippers) are classified in heading 96.07 of the Harmonized Commodity Description and Coding System (HS) so they do not qualify as a \"textile\" for purposes of this Order. Their incorporation into imported apparel does not qualify the apparel for remission nor does their value contribute to amount of remission available.\n8. The remission is applied against the duties otherwise paid or payable. The applicant may consider claiming the most beneficial tariff treatment available in calculating the duties otherwise paid or payable. If the tariff classification has a GPT rate assigned, that rate may be the most beneficial available; however, other beneficial rates may be available under other trade agreements (e.g., Canada–Costa Rica Free Trade Agreement (CCRFTA)). Note that the rules of origin with respect to any preferential tariff treatment must be met. Additional information on Rules of Origin for preferential tariff treatments can be found in the D11-4 Series of customs memoranda. In cases where the goods do not qualify for a preferential rate, or a preferential rate is not claimed by the importer, or there is no preferential rate available for the tariff item declared, the MFN rate will apply for purposes of calculating the duties otherwise payable which will be reduced by the amount of remission available.\nGST Treatment of Apparel\n9. The provisions of the Excise Tax Ac t apply in determining the amount of GST/HST payable on the imported apparel. This order does not provide any specific remission or relief from GST/HST.\n10. In some circumstances the Value of Imported Goods (GST/HST) Regulations may apply in respect to the calculation of the GST/HST.\n11. If the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, GST/HST is only payable on the value of the processing. Generally, this treatment is conditional on the last importation of the good:\n- (a) not having been based on a reduced value;\n- (b) not having been made on a non-taxable basis; and\n- (c) not having given rise to an imported goods rebate for the tax on the importation.\n12. The good must also not have been supplied prior to its re-importation without GST having applied to that supply as a result of the supply being made outside Canada or being a zero-rated supply for export. Also, the recipient of that supply must not have been entitled to a non-resident rebate in respect of the supply. The application of tax on the reduced value for tax applies when the goods are exported for processing, including adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods.\n13. When section 13 of the Value of Imported Goods (GST/HST) Regulations applies, the regulations require the importer to present acceptable proof of export and an invoice containing a complete description of the foreign processing and the cost of the processing.\n14. Questions regarding the Value of Imported Goods (GST/HST) Regulations should be referred to the Canada Revenue Agency contact identified in paragraph 40.\nDocumentation\n15. The Form B13A, Export Declaration which is completed and submitted to the Canada Border Services Agency (CBSA) at the time the textile is exported must indicate the country of final destination. The Order only applies to apparel that is manufactured from textiles exported on or after May 1, 2008.\n16. The importation of the apparel is to be accounted on a Form B3-3, Canada Customs Coding Form .\n17. As provided for under section 55 of the Customs Act , the value for duty of imported goods must be computed in Canadian dollars.\n18. Depending on the GST/HST treatment of the apparel, the entry may be a one line format or a two line format. In both cases the subheader information is the same. Subheader (fields 10 to 19 of the Form B3-3):\n- (a) The country of origin of the apparel (field 12) must be a GPT country or, after January 1, 2015, a country named in the Schedule to the Order, and must be the same as the country of final destination identified in field 5 on the Form B13A for the textiles produced in Canada.\n- (b) The tariff treatment code (field 14) should be completed with the code for the tariff treatment claimed, for example, code 09 (GPT) if the importer is claiming the benefit of General Preferential Tariff. As noted in paragraph 8, other preferential tariff treatments may be claimed if their specific rules of origin are met. In cases where no other preferential tariff treatment is claimed, tariff treatment code 02 (MFN) will be shown in field 14.\n19. Where the apparel is fully taxable for the purposes of the GST/HST a single classification line is sufficient as follows:\n- (a) The tariff classification of the apparel (field 27) must come under one of the chapters, headings, subheadings or tariff items found in the definition of \"apparel\" in section 1 of the Order.\n- (b) The Special Authority code (field 26) indicates 08-0815A0000.\n- (c) The value for duty (field 37) and the value for tax (field 41) of the apparel must be determined in accordance with sections 48 to 53 of the Customs Act .\n- (d) The amount of customs duties owing against this line is either the difference between the customs duties otherwise owing on the apparel and the value of the textiles produced in Canada (scenario 1) or zero (scenario 2). This amount must be calculated by the importer and inserted into field 38.\nExamples:\nScenario 1: A knit blouse made in a country in the Schedule in part from textiles produced in Canada is imported into Canada. At the time of importation, the value of the knit blouse is $100 and it is classified in the Customs Tariff under tariff item No. 6106.20.00 and subject to an MFN rate of duty of 18 %, resulting in a customs duty liability of $18. The value of the textiles produced in Canada that are incorporated into the knit blouse is $15. The amount of customs duties that could be remitted is $15 so the amount of customs duties owing is $3.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 5.0%, field 37: $100, field 38: $3. The amount collected against this line will be $8.15 ($3 customs duties + $5.15 GST [5% x ($100+$3)]).\nScenario 2: Identical to previous example except that the value of the textiles produced in Canada incorporated into the knit blouse is $30. The amount of customs duties that could be remitted would be $18.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 5.0%, field 37: $100, field 38: $0. The amount collected against this line is $5 ($0 customs duties and $5 GST (5% x $100)).\n20. Where the apparel is entitled to the provisions of Section 13 of the Value of Imported Goods (GST/HST) Regulations a two line entry format is required as follows:\n1 st line : The tariff classification of the apparel must come under the chapters, headings, subheadings or tariff items found in the definition of \"apparel\" in section 1 of the Order.\nThe Special Authority code (field 26) should indicate 08-0815A0000.\nGST/HST Tax Status Code 50 appears as the \"Rate of GST\" field (field 35)\nThe amount of customs duties owing against this line is either the difference between the customs duties otherwise owing on the apparel and the value of the textiles produced in Canada (scenario 1) or zero (scenario 2). This amount must be calculated by the importer and inserted into field 38.\n2 nd line : The tariff classification of the apparel is the same as on the 1 st line.\nThe Special Authority field (26) should indicate 08-0815B0000.\nThe value for duty (field 37) is the value of the processing done in the GPT country or the country in the Schedule to the Order, as applicable.\nThe value for tax (field 41) is the sum of the value of the processing done in the GPT country or the country in the Schedule to the Order plus the amount of customs duties collected on the 1st line.\nExamples:\nScenario 1: Identical to previous example except that the apparel is entitled to the provisions of Section 13 of the Value of Imported Goods (GST/HST) Regulations . The customs duty liability is $18 and the value of the textiles produced in Canada that are incorporated into the knit blouse is $15. The amount of customs duties that could be remitted is $15 so the amount of customs duties owing is $3.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 50, field 37: $100 and field 38: $3. The amount collected against this line will be $3.\n2 nd line: Field 26: 08-0815B0000, field 27: 6106.20.00, field 37: $85 ($100-$15) and field 41: $88 ($85 + $3). The amount collected against this line will be $4.40 (5% of $88).\nScenario 2: Identical to previous example except that the value of the textiles produced in Canada incorporated into the knit blouse is $30. The amount of customs duties that could be remitted would be $18.\n1 st line: The majority of the fields are self-explanatory. Field 26: 08-0815A0000, field 27: 6106.20.00, field 35: 50, field 37: $100 and field 38: $0. The amount collected against this line is $0.\n2 nd line: Field 26: 08-0815B0000, field 27: 6106.20.00, field 37: $70 ($100-$30) and field 41: $70. The amount collected against this line is $3.50 (5% of $70).\n21. If the remission is not claimed and the full customs duties payable under the Customs Tariff are paid at the time of accounting, remission may be obtained in the form of a refund. Form B2, Canada Customs – Adjustment Request is used to claim the refund. The authority for the refund is section 115 of the Customs Tariff with reference to the Order.\n22. On the Form B2, the \"as accounted\" line is copied from the Form B3-3. The \"as claimed\" line(s) is (are) completed as directed in paragraphs 18-20 above.\nRecords and Proof\n23. The Customs Act sets out obligations for importers and exporters to keep records. For more information with respect to records keeping, consult Memorandum D17-1-21, Maintenance of Records in Canada by Importers , and Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers .\n24. In the event of a verification, proof, satisfactory to the Minister of Public Safety and Emergency Preparedness, will be required with respect to the following:\n- (a) the textiles meet the conditions set out in the Order;\n- (b) the value for export of the textiles exported from Canada;\n- (c) the textiles exported from Canada were shipped directly to the country where the apparel was manufactured;\n- (d) the textiles produced in Canada are incorporated into the imported apparel;\n- (e) the apparel did not undergo any processing outside the GPT country from which the apparel is shipped directly;\n- (f) direct shipment of the apparel to Canada; and\n- (g) the value for duty of the apparel imported into Canada.\nProof That the Textiles Meet the Conditions set out in the Order\n25. If the textiles produced in Canada contain imported materials, there are two conditions that must be met to claim the benefits of this Order:\n- (a) The imported materials must be sufficiently transformed to undergo a change in tariff classification at the 4, 6 or 8 digit level or to be considered bleached for the purpose of tariff classification, and\n- (b) The value for duty of the imported materials, determined in accordance with sections 48 to 53 of the Customs Act , must be less than 50% of the value of the textiles produced in Canada.\n26. As per section 2 of the Order, imported fibres of headings 50.01 to 50.03, 51.01 to 51.05, 52.01 to 52.03 and 53.01 to 53.05 in the schedule to the Customs Tariff are not to be considered imported materials. The value of these imported fibres is therefore not included in calculating the percentage of imported materials that make up the value of the textiles produced in Canada.\n27. The value for duty of other imported materials, including dyes and bleach, used to make textiles in Canada must be included in calculating the percentage of imported materials that make up the value of the exported textiles produced in Canada. For example, if the exporter of the textiles is a fabric finisher who has purchased, from a Canadian supplier, fabric that may have been produced using foreign yarns, the exporter must provide a written declaration from the fabric supplier regarding the Canadian content of the fabric. If the supplier declares that the value of the foreign yarns is less than 50% of the value of the unfinished fabric, the fabric will, generally, be considered \"produced in Canada\" for the purpose of the Order.\n28. In cases where a Canadian supplier can only declare a \"range\" of Canadian value content (for example, due to production variances) only the lower declared Canadian value content may be used.\n29. A change in tariff classification at the 4, 6 or 8 digit level is not required for an imported material considered bleached for the purpose of tariff classification. Both the imported yarns or fabrics and the bleached yarns or fabrics are classified under the same heading, which is not divided into subheadings or tariff items. Bleached yarns or fabrics are sometimes referred to as \"dyed white\" yarns or fabrics in the textile industry. The value for duty of the imported yarn or fabric must still make up less than 50% of the value for duty of the exported textiles produced in Canada.\n30. Applicants who are not the manufacturer or exporter of the textiles are responsible for providing the necessary documentation from the manufacturer or exporter of the textiles.\nProof of Export, Value, and Direct Shipment of the Textiles\n31. The only acceptable proof of export of the textiles is the Form B13A . Applicants claiming the benefit of this Order are not required to submit the supporting Form(s) B13A at the time of importation to claim the benefits of this Order, but they should be prepared to make them available if requested to do so by an officer.\n32. The Form B13A will generally provide acceptable proof of the free on board (FOB) value of the Canadian produced textiles that were exported. Transportation charges up to the place of exit from Canada may be included in the FOB value. Transportation charges from the place of exit from Canada to the GPT country or country listed in the Schedule where the apparel is to be manufactured are not included in the FOB value and, as such, cannot be used in the calculation of the amount of remission.\n33. The Form B13A will also usually substantiate the condition of direct shipment to the country or territory where the apparel is produced. However, particularly in the case of transhipment and temporary storage of the goods, additional shipping documents such as bills of lading, insurance documentation, and documentation relating to the warehousing, storage, cartage, loading, offloading or transfer of the goods may be required to establish that the textiles were shipped directly from Canada to the GPT country or country listed in the Schedule where the apparel is produced.\nProof That the Apparel Incorporates the Textiles Produced in Canada\n34. Generally, a signed declaration by the manufacturer of the apparel that the apparel incorporates the textiles produced in Canada is an acceptable proof. The signed declaration must include the address of the manufacturer of the apparel located in a country or territory that is a beneficiary of the GPT or country listed in the Schedule, as applicable, as well as the address of any other manufacturer located in that country or territory that is involved in processing the textiles produced in Canada since their exportation from Canada.\n35. The importer may consider obtaining a sample of the Canadian produced textile, properly identified and certified by the Canadian textile producer to be the textile that was exported for use in the manufacture of the apparel, for comparison purposes against the imported apparel. This may aid the importer should there be any difficulty in obtaining a declaration by the manufacturer of the apparel or where there is any dispute regarding the manufacturer's declaration.\n36. In the event of verification, the conversion factors set out in Schedule 3.1.3 of Annex 300-B of the North American Free Trade Agreement (NAFTA) will be used as guidelines in assessing the relationship between the quantities of textiles exported from Canada and the units of apparel imported into Canada.\nExamples : Women's and girls' cotton knit shirts and blouses, made in a GPT beneficiary or country listed in the Schedule from textiles produced in Canada, are imported into Canada. According to category 339 in Schedule 3.1.3 of NAFTA Annex 300-B, it takes 6 square metres of textile to produce one dozen cotton knit shirts and blouses. Similarly, men's and boys' man-made fibre trousers, made in a GPT beneficiary or country listed in the Schedule from textiles produced in Canada, are imported into Canada. According to category 647 in Schedule 3.1.3, 14.90 square metres of textile are needed to produce one dozen trousers.\nProof of Direct Shipment of the Apparel\n37. The importer must also be prepared to provide proof of direct shipment from the GPT country or country listed in the Schedule where the apparel is manufactured to a consignee in Canada. Transhipment is accepted if it is on a through bill of lading to a consignee in Canada. Additional information regarding goods exported to Canada from any country but passing in transit through another country is found in the Direct Shipment of Goods Regulations .\nProof of the Value for Duty of the Apparel Imported Into Canada\n38. Commercial invoices must contain a complete description of the foreign processing, including the cost and location of the processing. As the total value shown on the invoice will include the export value of the textiles produced in Canada, the invoice must be sufficiently detailed to enable a CBSA compliance verification officer to confirm the value of processing.\nAdditional Information\n39. Applicable HS headings, subheadings and tariff items of the Schedule to the Customs Tariff :\n- (a) For \"Apparel\" Chapter 39 - Plastics and Articles Thereof Chapter 40 - Rubber and Articles Thereof Chapter 43 - Furskins and Artificial Fur; Manufactures Thereof Chapter 61 - Articles of Apparel and Clothing Accessories, Knitted or Crocheted Chapter 62 - Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted\n- (b) For \"Textiles\" Chapter 50 - Silk Chapter 51 - Wool, Fine or Coarse Animal Hair; Horsehair Yarn and Woven Fabric Chapter 52 - Cotton Chapter 53 - Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn\n- Note: The reader is advised that these are not the official version of the legislation. For all purposes of interpreting and applying legislation, consult statutory instruments as registered by the Clerk of the Privy Council and published in the Canada Gazette . Updated unofficial versions of statutory instruments are also available on-line on the Justice Laws Website .\n40. Questions regarding the GST/HST should be directed to:\nManager Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\", 16 th Floor 320 Queen St. Ottawa ON K1A 0L5\n41. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D8-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html" + }, + { + "id": "dmemo-D8-2-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-6", + "marginal_note": "References", + "part": "The Outward Processing Remission Order (Textiles and Apparel) Program", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: EAQ 6564-2/832 Legislative references: Customs Tariff Customs Act Special Import Measures Act Excise Tax Act Value of Imported Goods (GST/HST) Regulations Direct Shipment of Goods Regulations Temporary Storage Period Regulations Outward Processing Remission Order (Textiles and Apparel) Other references: D11-4 Series , D17-1-21 , D20-1-5 Forms B13A , B3-3, B2 Superseded memorandum D: D8-2-6 dated October 8, 2008", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D8-2-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-6-eng.html" + }, + { + "id": "dmemo-D8-2-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-8", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 22, 2016\nThis document is also available in PDF (76 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been revised to reflect changes to paragraphs 26 and 31. An omission in paragraph 14 of the French version only was rectified in this version as well.\nThis memorandum outlines the conditions under which imported goods may be classified under tariff items. 9990.00.00 or 9991.00.00 of the Customs Tariff , and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act .", + "history": "", + "last_amended": "2016-09-22", + "current_to": "2016-09-22", + "citation": "Memorandum D8-2-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html" + }, + { + "id": "dmemo-D8-2-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-8", + "marginal_note": "Legislation", + "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)", + "division": "", + "heading": "", + "text": "Samples of Negligible Value Remission Order\nCustoms Tariff – Tariff Items 9990.00.00 and 9991.00.00", + "history": "", + "last_amended": "2016-09-22", + "current_to": "2016-09-22", + "citation": "Memorandum D8-2-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html" + }, + { + "id": "dmemo-D8-2-8-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-8", + "marginal_note": "Guidelines and General Information", + "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)", + "division": "", + "heading": "", + "text": "Background\n1. On June 12, 1974, Canada officially acceded to the International Convention to Facilitate the Importation of Commercial Samples and Advertising Material. This Convention provides for the permanent free importation of samples of negligible value when the samples are used to solicit orders for goods of the kind represented by the samples.\n2. On January 1, 1998, with the introduction of the simplified Customs Tariff , the provisions of former tariff item 9824.00.00 were incorporated into tariff item 9990.00.00 while the customs duty relief provisions of the Samples of Negligible Value Remission Order (Order-in-Council P.C. 1976-2984) were incorporated into tariff item 9991.00.00.\n3. The Samples of Negligible Value Remission Order was not repealed in order to maintain relief from the GST/HST, and any other taxes that might be owed under the Excise Tax Act , for goods imported under tariff items 9990.00.00 and 9991.00.00.\nSamples of Negligible Value Remission Order\n4. The Samples of Negligible Value Remission Order is the legislative tool used to provide a remission of the taxes paid or payable under Division III of Part IX (GST/HST) and under any other part of the Excise Tax Act and the customs duties paid or payable under section 21 of the Customs Tariff .\n5. Consignments may consist of only one sample of each kind or quality, except for consignments of foodstuffs, non-alcoholic beverages, perfumes or chemical products that will be consumed or destroyed during demonstration and are packaged in a manner which precludes their being used otherwise than as samples. Furthermore, the samples must be of negligible value and supplied direct from abroad.\n6. A consignment shall be deemed to be of negligible value where the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars if this Order did not apply.\n7. Samples that meet the conditions of tariff item 9990.00.00 will also qualify for the benefits of the Samples of Negligible Value Remission Order provided that:\n- (a) There is not more than one sample of each kind or quality in a consignment. If there is more than one sample it must be a consignment of foodstuffs, non-alcoholic beverages, perfumes or chemical products that will be consumed or destroyed during demonstration and are packaged in a manner which precludes their being used otherwise than as samples.\n- (b) The taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act and the customs duties imposed under section 21 of the Customs Tariff payable on the sample would not exceed two dollars.\n- (c) A chief officer of customs may require that a sample be made useless as merchandise by marking, tearing, perforating, gluing or otherwise altering it, but not in such a manner as to destroy its usefulness as a sample.\n8. Samples that meet the conditions of tariff item 9991.00.00 will qualify for the Samples of Negligible Value Remission Order .\nTariff Item 9990.00.00\n9. When imported from one of the countries listed in the tariff item, a sample can be classified under tariff item 9990.00.00 regardless of the origin of the goods, provided the sample has a value individually, or in the aggregate as shipped, of not more than one United States dollar or the equivalent amount in Canadian currency or the currency of one of the countries listed. There is no quantity or value limit if the samples are marked, torn, perforated or otherwise treated so that they are unsuitable for sale or for use except as samples provided the following two conditions are also met: (a) an invoice, bill of lading or written statement from the foreign supplier of the samples indicating their value; and (b) any documentation establishing that the importer is a representative of the foreign supplier, or is acting on behalf of such a representative. If the actual country of origin of the goods is not one of the countries listed in the tariff item, field 12 (country of origin) is to be completed to match field 13 (place of export).\n10. For example, a plastic slide fastener (zipper) of tariff item 9607.19.00, made in Germany and valued at one United States dollar or less, would qualify for tariff item 9990.00.00 if it was imported from one of the listed countries. Furthermore, the shipment would be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n11. Samples that are marked, torn, perforated or otherwise treated such that they are unsuitable for sale or for use except as commercial samples can be imported duty free in large quantities and higher values under tariff item 9990.00.00. However, in this case, unless the samples meet the requirements of paragraph 7 above, the samples would not be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n12. For example, a shipment of several ballpoint pens of tariff item 9608.10.00 also made in Germany, each being permanently marked \"sample not for sale\", would qualify for tariff item 9990.00.00 when imported from one of the listed countries. However, as there is more than one pen (i.e., not a consignment of foodstuffs, non-alcoholic beverages, perfumes or chemical products), the shipment would not be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order .\n13. On the other hand, a large shipment of single-use French perfume samples of tariff item 3303.00.00, each being permanently marked \"sample not for sale\" when imported from one of the listed countries, would qualify for tariff item 9990.00.00 and be entitled to a remission of the GST/HST under the Samples of Negligible Value Remission Order provided the duty and taxes payable on each sample would not otherwise exceed two dollars.\nTariff Item 9991.00.00\n14. A sample imported from any country may be classified under tariff item 9991.00.00 if the aggregate of duties and all taxes otherwise payable on the sample does not exceed two dollars. The sample will be used only in soliciting orders for goods of the kind represented by the samples and these goods will be supplied direct from abroad. Furthermore, there is not more than one sample of each kind or quality in a shipment except in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products. The inspecting border services officer may require the importer to render the samples useless as merchandise by marking, tearing, perforating, gluing or other alteration. However, the mutilation cannot destroy the usefulness of the sample.\n15. Where a sample is customs duty-free, at a GST rate of, for example, five percent, its value for duty cannot exceed $40.00 before the two dollar limit is exceeded. In the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products, where more than one sample is allowed in a consignment, it is the duties and taxes owing on each sample, not on the entire consignment, which must total less than two dollars.\n16. The samples can only be used to solicit orders. Samples that are imported and given to clients free of charge with other purchases are not imported to solicit orders, but to generate sales. For example, samples given to clients when they purchase a product, commonly referred to as \"gifts with purchase,\" do not qualify. Another example is small bottles of cleaning product attached to a second cleaning product. The fact that the client may purchase the first cleaning product at some future time is incidental to the primary purpose of the sample, which is to generate sales of the second cleaning product.\n17. \"Sales gifts\" are those goods that are provided as incentives to salespeople to encourage them to promote the product or as a reward for superior sales. However, products described as \"sales gifts\" that are given to journalists as part of a promotional campaign do not qualify under tariff item 9991.00.00 as they are not intended to solicit orders but to solicit publicity.\n18. Except in cases where it is the common business practice for clients to purchase samples from suppliers, the importer usually will supply bona fide samples to their clients at no cost. Otherwise, the importer may be considered as having imported the product for the purpose of sale and not to solicit orders. Travel-size samples often fall into this category.\n19. The sample can only be used to solicit orders for goods of the kind represented by the sample. For example, a toy truck sample qualifies under tariff item 9991.00.00 even if the toy trucks, used to fill the order, are a different colour or some components (e.g., the wheels, etc.) are made of a different material.\n20. The term \"supplied direct from abroad\" means that the goods supplied must be shipped from the foreign country direct to the client, (i.e., the person placing the order, or that person's agent). However, where it is the common business practice for the foreign manufacturer to establish a Canadian distributor for the manufacturer's goods, the samples would qualify. For example, perfume samples imported by a Canadian subsidiary of a foreign manufacturer and distributed by their sales representative to solicit orders would qualify for tariff item 9991.00.00.\n21. Only one sample of each kind or quality is allowed in a consignment except in the case of foodstuffs, non-alcoholic beverages, perfumes and chemical products. For example, the ballpoint pens made in Germany in our previous example could only be imported customs duty and tax free under tariff item 9991.00.00 in the singular. As mentioned previously, samples that meet the conditions of this tariff item qualify for the Samples of Negligible Value Remission Order .\n22. Section VI of the Customs Tariff deals with products of the chemical and allied industries. Goods that are classified in Chapters 28 to 38 would qualify as either a chemical or perfume product.\n23. The foodstuffs, non-alcoholic beverages, perfumes and chemical products must be packaged in such a manner that they will be consumed or destroyed during demonstration. Generally, this means that the sample is a single serving that will be entirely consumed after one use.\n24. The value for duty of any good, including a sample, is established in accordance with the valuation provisions of sections 44 to 56 of the Customs Act . Mutilating a good, either before or after importation is not a factor in determining its value for duty.\n25. The Canadian International Trade Tribunal ruled that mutilating the goods did not change their essential characteristics (AP-92-105 Nygard International Ltd.).\n26. For example, a sports jacket is sold by a Swiss manufacturer to a purchaser in Canada for $40.00 CAD and is imported as a sample to solicit orders. The back of the jacket is slit to make it useless as merchandise. For illustrative purposes only, the jacket is classified under tariff item 6113.00.90 and subject to a MFN customs duty rate of 18 percent. The value for duty of the jacket is its transaction value of $40.00. The amount of customs duties owing on the jacket is $7.20. The value for tax would be $47.20. With the GST at a rate of five percent, the amount of GST owing is $2.36. As the aggregate of customs duties and taxes applicable to the jacket is $9.56, the jacket is not eligible for tariff item 9991.00.00.\n27. Samples that mimic bottles of perfume do not qualify under tariff item 9991.00.00. These products contain, for example, water instead of the real product and are sometimes put up in a cosmetics package. These samples should be classified under tariff item 7020.00.90, as display bottles. Scent sprayers containing water, for example, should be classified under tariff item 9616.10.00.\n28. Perfume or cosmetic tester stands, either empty or containing demonstrators, do not qualify for tariff item 9991.00.00 where the stand is neither attached to or an integral part of the sample. Should the display stand be full of demonstrators, the stand and demonstrators are to be classified in their own appropriate heading with tariff item 9991.00.00 applied to the demonstrators that meet the conditions of the tariff item.\nDocumentation and Examples\n29. The Customs Tariff requires goods of Chapter 99 to be classified under a dual classification system. Therefore, when accounting for samples that qualify for duty free entry under tariff items 9990.00.00 or 9991.00.00, the applicable Chapter 1 to 97 ten-digit classification number is entered in field 27 of the Canada Customs Coding Form (B3-3) while only the first four-digits of tariff items 9990.00.00 or 9991.00.00 (i.e. \"9990\" or \"9991\") is entered in field 28.\n30. If the goods are entitled to a remission of the GST/HST or any other tax under the Samples of Negligible Value Remission Order , special authority code 76-2984 must appear in field 26 of the B3-3.\n31. For example, if the importer imports from the United States one ballpoint pen made in Germany with a value of one United States dollar (or less), the appropriate country/state code must appear in both fields 12 and 13, special authority code 76-2984 must appear in field 26, \"9608.10.00.00\" in field 27 and \"9990\" or \"9991\" (importer's choice) in field 28.\n32. A shipment of several ballpoint pens, imported from one of the listed countries in tariff item 9990.00.00, would be classifiable under that tariff item when marked or otherwise treated so as to make them unsuitable for sale or for use except as commercial samples. Such being the case, field 26 would be left blank because the pens are only entitled to a remission of the GST/HST when imported in the singular, \"9608.10.00.00\" would appear in field 27 and \"9990\" in field 28.\n33. Another example is several single-application French perfume samples imported from one of the countries listed in tariff item 9990.00.00, where the aggregate of duties and all taxes otherwise payable does not exceed two dollars, and are marked \"not for sale\". In this example, special authority code 76-2984 will appear in field 26, \"3303.00.00\" in field 27 and either \"9990\" or \"9991\" (importer's choice) in field 28.\n34. However, if the same French perfume samples were not imported from one of the listed countries of tariff item 9990.00.00, only tariff item 9991.00.00 would apply. In this case, special authority code 76-2984 will appear in field 26, and \"3303.00.00\" in field 27 and \"9991\" would appear in field 28.\n35. For French perfume samples imported into Canada directly from France, where the duties and taxes payable would exceed two dollars, tariff items 9990.00.00, 9991.00.00, and the Samples of Negligible Value Remission Order , would not apply.\nAdditional Information\n36. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n37. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website", + "history": "", + "last_amended": "2016-09-22", + "current_to": "2016-09-22", + "citation": "Memorandum D8-2-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html" + }, + { + "id": "dmemo-D8-2-8-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-8", + "marginal_note": "References", + "part": "Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9990.00 and HS9991.00 Legislative references: Customs Act Excise Tax Act Customs Tariff Samples of Negligible Value Remission Order Order-in-Council P.C. 1976-2984 Other references: D11-11-3 Form B3-3 CITT Appeal AP-92-105 Nygard International Ltd Superseded memorandum D: D8-2-8 dated October 22, 2015", + "history": "", + "last_amended": "2016-09-22", + "current_to": "2016-09-22", + "citation": "Memorandum D8-2-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-8-eng.html" + }, + { + "id": "dmemo-D8-2-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-9", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Item No. 9815.00.00 – Charitable Goods", + "division": "", + "heading": "", + "text": "1. Donations of clothing and books for charitable purposes by residents to any organization in Canada are customs duty free under tariff item No. 9815.00.00.\n2. Donations of any type of goods by non-residents to religious, charitable and educational institutions in Canada are customs duty free under tariff item No. 9815.00.00.\n3. The Canada Border Services Agency (CBSA) officer must be satisfied that the clothing and books being imported by residents are for charitable purposes. The definitions of \"charity\" and \"public institution\" are defined in subsection 123(1) of Part IX of the Excise Tax Act . Institutions receiving donations of goods from non-residents do not have to be registered as a registered charity with the Canada Revenue Agency . However, the CBSA officer must be satisfied as to the bona fides of the religious, charitable, or educational institution.\n4. If the bona fides of an organization, institution or charitable purpose are questionable, the importer must pay the full duties and taxes levied under the Customs Tariff or the Excise Tax Act at the time of importation and subsequently request a refund. To obtain a refund of the customs duties, Goods and Services Tax / Harmonized Sales Tax (GST/HST), and any excise tax paid, where applicable, a Form B2, Canada Customs - Adjustment Request must be submitted to the nearest regional CBSA office , along with supporting documentation and complete details of the qualifying use and the institution. For the purposes of these provisions, not all goods imported by a charity will be eligible. In order to be eligible, the goods must be donations. Therefore, if the charity purchases the goods or they are received on consignment or in exchange for other goods/considerations, the goods would not be eligible for relief under these provisions. Consignment includes those situations where a charity or organization receives goods in order to sell the goods and return the proceeds to the sender, even If the sender is also a charity or charitable purpose.\n5. Goods will qualify under tariff item No. 9815.00.00, even if the importer is required to pay an administrative fee, and/or shipping and handling charges to obtain the goods. For example, an organization that accumulates donated goods from multiple sources and then redistributes the goods to individual charities may require that the potential recipients pay a registration fee to have access to their inventories or include an administration fee in the shipping and handling charges to cover the cost of maintaining the inventory.\n6. Goods must be considered a donation at the time of importation in order to qualify under tariff item No. 9815.00.00. In order for a donation to occur the following four conditions must be satisfied:\n- (a) Property is transferred;\n- (b) The transfer is voluntary;\n- (c) The transfer is made without expectation of return; and\n- (d) The intent to donate must be formed at the time of importation.\n7. A CBSA officer may request the importer to submit evidence supporting these conditions at any time.\n8. A donation tax receipt is not considered to be an expectation of return provided that the Canada Revenue Agency guidelines for donation have been met.\n9. Goods imported for advertisement or require sponsorship do not qualify as a donation. For example, a sporting goods company cannot provide athletes with garments on condition that the athletes wear the garments during competition.\n10. For the purposes of tariff item No. 9815.00.00, footwear is included in the definition of clothing. All goods imported under tariff item No. 9815.00.00 must also meet all other government requirements, including any required permits, licences, etc.\nGoods and Services Tax/Harmonized Sales Tax (GST/HST) and Excise Duties\n11. Goods that qualify under tariff item no. 9815.00.00 may also qualify for relief from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under one of the following provisions:\n- (a) Section 1 of Schedule VII to the Excise Tax Act\n- (b) Section 4 of Schedule VII to the Excise Tax Act\n- (c) Charitable Goods Remission Order\n12. Unless the goods would normally be subject to excise duties, the importer should use Section 1 of Schedule VII to the Excise Tax Act to relieve the GST/HST otherwise owing. Schedule VII of the Excise Tax Act identifies those goods that are non-taxable for the purposes of the GST/HST. Section I of Schedule VII lists a number of tariff headings, including heading No. 9815.00.00.\n13. Goods that are imported by a charity or a public institution in Canada, that have been donated to the charity or institution, are non-taxable importations under section 4 of Schedule VII to the Excise Tax Act . As such, no tax under Division III of Part IX of the Excise Tax Act (the Goods and Services Tax) is payable. Code 54 should appear in the \"Rate of GST\" field (field 35) of Form B3-3, Canada Customs Coding Form . To benefit from Section 4, the recipient must meet the definition of a \"charity\" or a \"public institution\" as defined in subsection 123(1) of Part IX of the Excise Tax Act . This duty is payable under the Excise Act, 2001 . It is not a customs duty relieved under the provision of tariff item No. 9815.00.00 nor a tax relieved under section 1 or 4 of the Excise Tax Act .\n14. For additional information on Section 4 of Schedule VII to the Excise Tax Act , please contact the local tax services office of the Canada Revenue Agency .\n15. Subsection 21.1(1) of the Customs Tariff imposes an additional duty on imports of goods subject to excise duties, (i.e., beer, spirits, cigars and manufactured tobacco products) equal to the duty that would have been imposed on the goods under the Excise Tax Act had the goods been manufactured in Canada and entered into the domestic market for consumption.\n16. While the Charitable Goods Remission Order remits the excise duties otherwise owing, the importer must still comply with any other government department requirements, including provincial, related to the importation of the goods. For example, the Importation of Intoxicating Liquors Act specifies that liquor, including wine, considered intoxicating by provincial law may be imported only by a board, commission, officer, or governmental agency legally authorized to sell intoxicating liquor.\nDocumentation\n17. Goods imported under Tariff Item No. 9815.00.00 should be accounted for on Form B3-3, Canada Customs Coding Form . Where the importer is entitled to and uses the provisions arising from the Excise Tax Act , the appropriate GST Code should appear in the \"Rate of GST\" field (field 35) of Form B3-3. The applicable GST code for Section 1 of Schedule VII is 51. The applicable GST code for Section 4 of Schedule VII is 54. To receive the benefits of the Charitable Goods Remission Order , \"97-2037\" must be entered in the \"Special Authority\" field (field 26) of Form B3-3.\n18. If requested by a CBSA officer, supporting evidence that satisfies the conditions in paragraph 6 can be appended to the Form B3-3. Examples of such documentation are waybills, a letter from the donating entity attesting that to donation, bills of lading, etc.\nAdditional Information\n19. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-10-15", + "current_to": "2015-10-15", + "citation": "Memorandum D8-2-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-9-eng.html" + }, + { + "id": "dmemo-D8-2-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-9", + "marginal_note": "References", + "part": "Tariff Item No. 9815.00.00 – Charitable Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-1 Legislative references: Excise Tax Act Excise Act, 2001 Importation of Intoxicating Liquors Act Charitable Goods Remission Order Customs Tariff Other references: Forms B2, B3-3 Superseded memorandum D: D8-2-9 dated November 18, 2004", + "history": "", + "last_amended": "2015-10-15", + "current_to": "2015-10-15", + "citation": "Memorandum D8-2-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-9-eng.html" + }, + { + "id": "dmemo-D8-2-10-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-10", + "marginal_note": "Guidelines and General Information", + "part": "Goods Returning to Canada Having Been Repaired Outside of Canada", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of administering tariff item Nos. 9992.00.00 and 9971.00.00, as well as the Canadian Goods Abroad Program (CGAP), the term \"repair\" is defined as a corrective maintenance activity, which restores an item to its original \"as-finished\" condition. It includes replacing pieces of the good with new, reconditioned, overhauled or rebuilt components. \"Repair\" includes, but is not limited to, activities such as restoration, renovation, re-dyeing, cleaning, re-sterilizing.\n2. For the purposes of the CGAP, \"Canadian value\" is defined to be the value of the good at the time of importation, according to the valuation provisions in the Customs Act , less the value of the repair.\nGST/HST Treatment\n3. Goods that are imported after having been exported for warranty repair work are non-taxable for GST/HST purposes pursuant to paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations .\n4. Where the repair work is not performed pursuant to a warranty, but the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, GST/HST is only payable on the value of the work done outside of Canada, including the value of added goods, and any customs duties owing. Generally, this treatment is conditional on the last importation of the good not having been based on a reduced value, not having been made on a non-taxable basis, and not having given rise to an imported goods rebate for the tax on the importation. The good must also not have been supplied prior to its re-importation without tax having applied to that supply because it was either made outside Canada or was zero-rated as an export, nor must the recipient of that supply have been entitled to a non-resident rebate in respect of the supply.\n5. Where neither the conditions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations nor of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the goods are subject to the GST/HST on the value for duty.\nGoods Repaired in a Free-trade Partner Country\n6. Goods that are returned to Canada, other than vessels of tariff item No. 9971.00.00, regardless of country of origin, after having been exported for repair or alteration to a free-trade partner country, are customs duty-free under tariff item No. 9992.00.00. The tariff item applies whether or not the repair is performed under a warranty. Parts incorporated into the repaired goods are not classified separately. If the repair was not a warranty repair under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations , GST/HST is payable on the value of the repair, including any new parts. For additional information on tariff item No. 9992.00.00 see Memorandum D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama . For additional information on tariff item No. 9971.00.00, see Memorandum D8-2-25. Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway .\n7. Where neither the conditions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations to the Excise Tax Act nor of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the goods are subject to the GST/HST on the value of the goods according to the valuation provisions in the Customs Act . In the rare instances where this occurs, on the Form B3-3 , the goods are classified in field 27 according to the classification number in the schedule to the Customs Tariff and the first four digits of tariff item No. 9992.00.00 or 9971.00.00 are shown in the tariff code field 28. In this case, the value for duty shown on the Form B3-3 must be the value of the goods according to the valuation provisions in the Customs Act . The customs duties owing will be calculated as 0 while the GST/HST will be collected on the value for duty.\nGoods Repaired in a Country Other Than a Free Trade Partner Country of Tariff Item Nos. 9971.00.00 and 9992.00.00\n8. There are five different scenarios for goods returning to Canada that have been repaired in a country other than a free-trade partner country of tariff item Nos. 9971.00.00 and 9992.00.00. For all five scenarios the goods are accounted for on a Form B3-3 . The CGAP and section 13 of the Value of Imported Goods (GST/HST) Regulations also require the importer to present acceptable proof of export and an invoice containing a complete description and costs of the foreign repair work.\nScenario One\n9. Customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the of the Value of Imported Goods (GST/HST) Regulations .\n10. If the goods are non-taxable for GST/HST purposes under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations , a single line entry is required and GST/HST Tax Status Code 66 is entered in field 35. The value for duty of the good should be reported according to the valuation provisions in the Customs Act .\n11. Where the goods are customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and section 13 of the Value of Imported Goods (GST/HST) Regulations applies, a two-line entry is required as follows:\n1 st line: The first line reports the value of the good according to the valuation provisions in the Customs Act . GST/HST Tax Status Code 50 is entered in field 35.\n2 nd line: The second line reports the same classification number but the value for duty is the cost of the repair. No special authorization codes or GST/HST Tax Status Codes are required as the duties calculated as owing will be \"0\" and the GST/HST owing will be calculated on the value of the repair.\nScenario Two\n12. Customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the of the Value of Imported Goods (GST/HST) Regulations .\n13. Where the goods are customs duty free when classified in Chapters 1 to 97 of the Customs Tariff and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations , a single line entry is used. The goods are, for all intents and purposes, being imported as if they have never been in Canada before. GST/HST is paid on the value for duty of the goods.\nScenario Three\n14. Subject to customs duty but eligible under the CGAP and entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n15. Where the goods are subject to customs duty when classified in Chapters 1 to 97 of the Customs Tariff and eligible under the CGAP, the importation must be a two-line entry:\n1 st line: The first line is the \"Canadian value\" of the good as defined in paragraph 2. Special authorization code 98-01-0101 is entered in field 26. This code provides relief from the customs duties owing as well as the GST/HST.\n2 nd line: The second line reports the same classification number but the value for duty is the value of the repair work. Customs duties and GST/HST are calculated and collected on this value unless paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations is applicable.If paragraph 3(j) is applicable, GST/HST Tax Status Code 66 is entered in field 35 and only customs duties are paid on the value of the repair.\nScenario Four\n16. Subject to customs duty, not eligible under the CGAP but entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n17. Where the goods are subject to customs duty, not eligible under the CGAP, but are eligible for the provisions of paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations , a single line entry is sufficient. The value of the good is reported according to the valuation provisions in the Customs Act , and GST/HST Tax Status Code 66 is entered in field 35.\n18. Where the goods are subject to customs duty, not eligible for the CGAP and paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations does not apply but section 13 of the Value of Imported Goods (GST/HST) Regulations does apply, a two-line entry is required:\n1 st line: The first line is the value of the good at time of importation according to the valuation provisions in the Customs Act . GST/HST Tax Status Code 50 is entered in field 35. Customs duties are paid against this line.\n2 nd line: The second-line reports the same classification number but the value for duty is the value of the repairs plus the customs duties owing as calculated in the first line. Special authorization code 90-0130 is entered in field 26. This code provides relief from the customs duties on that line but GST/HST is paid on the value of the repair plus the customs duties.\nScenario Five\n19. Subject to customs duty, not eligible under the CGAP and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST ) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations .\n20. Where the goods are subject to customs duty, not eligible under the CGAP and not entitled to GST/HST relief under paragraph 3 (j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations , a single-line entry is sufficient. The goods are, for all intents and purposes, being imported as if they have never been in Canada before. The GST/HST is calculated based on the value for duty.\nReplacement Goods\n21. Where a replacement good is provided to a customer rather than repairing the original good, the replacement good is classified under Chapters 1 to 97 of the Customs Tariff and full customs duties are owing. The importation of the replacement good is subject to GST/HST unless the conditions of section 5 of Schedule VII to the Excise Tax Act are met.\n22. GST/HST relief under section 5 is for warranty goods, whether the warranty relates to tangible personal property or to property that has been incorporated into real property.\n23. Where the conditions of section 5 are met, GST/HST Tax Status Code 55 is entered in field 35. The invoice or written statement from the non-resident supplier must provide the value of the replacement good even where there is no charge to the importer.\nAdditional Information\n24. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-2-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html" + }, + { + "id": "dmemo-D8-2-10-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-10", + "marginal_note": "References", + "part": "Goods Returning to Canada Having Been Repaired Outside of Canada", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-1 Legislative references: Customs Tariff Customs Act Excise Tax Act Non-taxable Imported Goods (GST/HST ) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D8-2-1 , D8-2-25 , D8-2-26 Form B3-3 Superseded memorandum D: D8-2-10 dated September 16, 2005", + "history": "", + "last_amended": "2015-09-08", + "current_to": "2015-09-08", + "citation": "Memorandum D8-2-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-10-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D8-2-11: Goods Returning \nto Canada After Being Altered or Worked \non Outside Canada \nOttawa, October 21, 2024 \nThis memorandum addresses various concerns that have been raised relating to the \nterm \"alteration\" as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of \nthe Customs Tariff and the term \"work\" as it appears in the Canadian Goods Abroad \nprovisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum \nclarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of \ngoods returning to Canada after being altered or worked on abroad and the \ndocumentation of these goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: This memorandum addresses various concerns that have been raised \nrelating to the term \"alteration\" as it appears in tariff item Nos. 9992.00.00 and \n9971.00.00 of the Customs Tariff and the term \"work\" as it appears in the Canadian \nGoods Abroad provisions in sections 101 to 105 of the Customs Tariff. \nKeywords: CUSMA, CARM, Duty Drawback Program, Duties Relief Program, imports, \nexports, trade chain partners, customs duties. \nOn this page \n Updates made to this Memorandum D8-2-11 \n Guidelines and general information \no Definitions \no Difference between work and alteration \no Goods and services tax/harmonized sales tax (GST/HST) treatment \no Documentation \no Drawback \n Additional Information \n References \n Contact us \n2 \n\nUpdates made to this D-memo \n The revisions made in this memorandum do not affect or change any of the \nexisting policies, but reflect the replacement of Form B3 3, Canada Customs \nCoding Form & Form B2, Canada Customs Adjustment Request with the \nCommercial Accounting Declaration (CAD). \nGuidelines and general information \nDefinitions \n1. For the purposes of administering tariff item Nos. 9992.00.00 and 9971.00.00, the \nterm \"alteration\" consists of an operation that does not destroy the essential \ncharacteristics of a good or create a new or commercially different good. An operation \nor process that is part of the production or assembly of an unfinished good into a \nfinished good is not an alteration. This definition of \"alteration\" originates in Article 318 \nand Note 11 of the The Canada-United States-Mexico Agreement (CUSMA). The term \n\"essential characteristics\" is administered as meaning the important distinguishing \nfeatures or qualities of a good. For additional information regarding tariff item \nNos. 9971.00.00 and 9992.00.00 see Memoranda D8-2-25, Canadian Vessels Repaired \nor Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, \nColombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or \nNorway and D8-2-26, Goods Re-entered After Repair or Alteration in the United States, \nMexico, Chile, Israel, or Another CIFTA Beneficiary, Costa Rica, Peru, Colombia, \nJordan or Panama. ", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "2. For the purposes of administering the Canadian Goods Abroad Program, the term \n\"work\" refers to an operation that changes the shape of a good or imparts new and \ndifferent characteristics to a good that become an integral part of the good itself and did \nnot exist in the good before the process was applied to it. An operation or process that \nis part of the production or assembly of an unfinished good into a finished good is also \nconsidered to be \"work.\" For the purposes of the Canadian Goods Abroad Program, an \n\"alteration\" is considered to be \"work.\" \n3. The term \"value of the processing\" used in this memorandum means the value of the \nalteration or work done abroad, the value of any assists and the value of any freight and \nassociated charges incurred prior to or at the place of direct shipment of the good back \nto Canada. With regards to owner-supplied equipment, which is Canadian-sourced, \nduty-paid or duty-free, such materials are considered to be \"assists\" and form part of the \nvalue of the processing of the good upon its return to Canada. At the time of export, the \nimporter can request a drawback of any customs duties previously paid on the owner-\nsupplied equipment. The transportation costs of sending the goods to a location outside \nCanada and the cost of insuring the goods from the date of export to the date the goods \n3 \n\nbegin their return journey to Canada also form part of the value of the processing \ncalculation. \nDifference between work and alteration \n4. In some cases, it is very clear when the process applied to a good is \"work.\" For \nexample, cloth exported and made into shirts and wood exported and made into tables. \nThe process applied to the goods materially altered the essential characteristics of the \ngoods. Therefore, the goods will not qualify for tariff item No. 9992.00.00 and the \nimporter should expect to pay full customs duty on the goods when they return to \nCanada, unless the goods meet the conditions of the Canadian Goods Abroad \nProgram. The Canada Border Services Agency (CBSA) must authorize use of the \nCanadian Goods Abroad Program before the goods are exported to be worked on. \n5. For example, tomato juice under tariff item No. 2009.50.00 is exported from Canada \nin barrels to the United States to be mixed with other vegetable juices and bottled into \nsingle servings. When the juice returns to Canada, it will have lost its classification as \ntomato juice. It will be a commercially different good classified under a different tariff \nitem (in this case, tariff item No. 2009.90.40). Therefore, the juice does not qualify under \ntariff item No. 9992.00.00. \n6. Where a good retains its essential characteristics after being processed, the process \nis still considered \"work\" if the process is a step in the manufacturing process. \n7. For example, wooden frames under tariff item No. 4414.00.00 imported from \nGermany are exported from Canada to the Barbados to be painted. When they return to ", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "Canada, a mirror is installed in the frames and they are offered for sale. Even though \nthe frames remain classified under tariff item No. 4414.00.00 and they will retain their \nessential characteristics, the painting of the frames is considered \"work,\" i.e. the \npainting is a step in the production of an unfinished good into a finished good. \nTherefore, the frames do not qualify under tariff item 9992.00.00. In addition, because \nthe frames are not a product of Canada, they do not qualify under the Canadian Goods \nAbroad Program and the frames are subject to full customs duty. \n8. Generally where the importer is the end-user of the goods, processes applied to the \ngoods while outside Canada that do not alter the essential characteristics of the goods \nare considered to be \"alterations.\" For example, school buses exported by a school \nboard to the United States to have seat belts installed are eligible under tariff item \nNo. 9992.00.00 because the school board is altering a finished good. However, school \nbuses exported by a school bus manufacturer to have seatbelts installed would not \nqualify for tariff item No. 9992.00.00 because the installation of the seatbelts in this case \nis a step in the production of an unfinished good into a finished good. \n4 \n\nGoods and services tax/harmonized sales tax (GST/HST) \ntreatment \n9. Goods returning to Canada that have been altered or worked on are subject to \ncustoms duties on the value of the good. The goods may be subject to GST/HST on \nthe value of the processing work. Section 13 of the Value of Imported Goods \n(GST/HST) Regulations may apply to goods classified under tariff item Nos. 9992.00.00 \nor 9971.00.00, accounted for under the Canadian Goods Abroad Program, or classified \nin Chapters 1 to 97 of the Customs Tariff. \n10. Where the conditions of section 13 of the Value of Imported Goods (GST/HST) \nRegulations are met, GST/HST is only payable on the value of the processing. \nGenerally, this treatment is conditional on the last importation of the good (i) not having \nbeen based on a reduced value; (ii) not having been made on a non-taxable basis; \nand (iii) not having given rise to an imported goods rebate for the tax on the importation. \n11. The good must also not have been supplied prior to its re-importation \nwithout GST/HST having applied to that supply as a result of the supply being made \noutside Canada or being a zero-rated supply for export. Also, the recipient of that supply \nmust not have been entitled to a non-resident rebate in respect of the supply. The \napplication of tax on the reduced value applies where the goods are exported for \nprocessing including adjustment, alteration, assembly, maintenance, manufacture, \nproduction, modification, overhaul, packaging, repackaging, repair or testing of the \ngoods. \n12. For information regarding the application of GST/HST to a specific importation, \nplease contact the Canada Revenue Agency at the number listed in paragraph 21 of ", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "this memorandum. \nDocumentation \n13. Where section 13 of the Value of Imported Goods (GST/HST) Regulations applies, \nthere are four different scenarios. For all four scenarios, the goods are accounted for on \nCommercial Accounting Declaration (CAD).The Tariff Item Nos. 9971.00.00 \nand 9992.00.00 Accounting Regulations, the Canadian Goods Abroad Program and \nsection 13 of the Value of Imported Goods (GST/HST) Regulations also require the \nimporter to present acceptable proof of export and an invoice containing a complete \ndescription and costs of the foreign processing. \n14. Scenario One: Classified under tariff item Nos. 9992.00.00 or 9971.00.00 — Where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00, the \nvalue for duty (VFD) reported on the CAD is the value of the processing. \"9992\" or \n\"9971\" must appear in the appropriate field to validate reporting the VFD in this manner. \nFailure to use one of these identifiers may result in the application of an Administrative \n5 \n\nMonetary Penalty (AMP) for incorrectly valuing the goods. The GST/HST owing will be \ncalculated on the value of the processing. \n15. Scenario Two: Duty free when classified in Chapters 1 to 97 of the Customs \nTariff — A two-line entry is required to correctly report the value for duty: \n1st line: The first line reports the value of the goods according to the valuation \nprovisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. The customs duties and GST/HST owing calculated against this \nline are \"0.\" \n2nd line: The second line reports the same classification number as the first line \nbut the VFD in the applicable field is shown as the value of the processing. The \ncustoms duties owing will calculate as \"0\" and the GST/HST owing will be \ncalculated at the applicable rate. \n16. Scenario Three: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, entitled to the provisions of the Canadian Goods Abroad Program — \nA two-line entry is required. \n1st line: The VFD on the first line is the Canadian value of the good at time of \nexport. The Canadian value of the good is calculated as the value of the good at \nthe time of importation according to the valuation provisions in the Customs Act, \nless the value of the processing work done outside of Canada. Special \nauthorization code 98-04-0101 is entered in the applicable field. This code fully \nremits the customs duties and GST/HST owing against this line. \n2nd line: The second line reports the same classification number but the VFD \nshown is the value of the processing. Customs duties and GST/HST are \ncalculated and collected on this VFD. \n17. Scenario Four: Subject to customs duty, when classified in Chapters 1 to 97 of \nthe Customs Tariff, not entitled to the provisions of the Canadian Goods Abroad \nProgram — A two-line entry is required. \n1st line: The first line shows the value for duty according to the valuation ", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "provisions in the Customs Act. GST/HST tax status code \"66\" is entered in the \napplicable field. Customs duties are paid against this line. \n2nd line: The second line reports the same classification number. The value for \nduty is the value of the processing and the customs duties owing as calculated \nby the first line. Special authorization code 90-0130 is entered in the applicable \nfield. This code provides relief from the customs duties that would otherwise be \ncalculated against this line. GST/HST is paid on the VFD. \n18. For example, a sailboat classified under tariff item No. 8903.91.00 manufactured in \nGreat Britain is imported into Canada without any hardware or a sail. It is sent from \nCanada to the United States to have brass hardware installed. The value of the \nprocessing (cost of the hardware, installation, transportation of the vessel to the factory \n6 \n\nin the United States and insurance) is $5,000. The vessel returns to Canada, the sail is \ninstalled and the vessel is offered for sale. The sailboat is not eligible for tariff item \nNo. 9992.00.00 because the process that it underwent in the United States was not an \nalteration. Although the sailboat retains its essential characteristics, it was not a finished \ngood when it was exported to the United States. The vessel would not qualify for the \nCanadian Goods Abroad Program because the sailboat is not a product of Canada. The \nCAD would be completed. \n19. Where section 13 of the Value of Imported Goods (GST/HST) Regulations does not \napply, the goods are documented on the CAD with a single line entry. The value for \nduty is reported according to the valuation provisions in the Customs Act, even where \nthe goods are entitled to the benefits of tariff item Nos. 9992.00.00 or 9971.00.00. In the \nlatter case, \"9992\" or \"9971\" must appear in the appropriate field to reduce the customs \nduties owing to \"0.\" The GST/HST is paid on the VFD. \nDrawback \n20. In the case where goods have been worked on while outside Canada and do not \nqualify for the Canadian Goods Abroad Program, but duty and tax were previously \napplied, the importer/exporter can apply for a drawback of the customs duties paid \nwhen the goods were originally imported. In the previous examples, outlined in \nparagraphs 7 and 18, the importer may be eligible for a drawback of the customs duties \npaid on the wooden frames when they were imported into Canada from Germany, and \non the sailboat when it was originally imported from Great Britain. For further \ninformation on drawbacks, refer to Memorandum D7-4-2, Duty Drawback Program, \nand Memorandum D7-4-3, CUSMA Requirements for Drawback and Duty Deferral. \nAdditional Information \n21. Any questions regarding the GST/HST should be directed to: \nManager, Goods Unit \nGeneral Operations and Border Issues Division \nExcise and GST/HST Rulings Directorate \nLegislative Policy and Regulatory Affairs Branch \nCanada Revenue Agency \nPlace de Ville, Tower \"A,\" 16th floor \n320 Queen Street ", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-11-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-11", + "marginal_note": "Goods Returning to Canada After Being Altered or Worked on Outside Canada (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "Ottawa ON K1A 0L5 \nFacsimile: 613-990-1233 \nReferences \nPlease consult the following resources. \n7 \n\nApplicable legislation \n Customs Act \n Excise Tax Act \n Customs Tariff \n Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations \nNon-Taxable Imported Goods (GST/HST) Regulations Value of Imported Goods \n(GST/HST) Regulations \n Non-Taxable Imported Goods (GST/HST) Regulations (justice.gc.ca) \n Value of Imported Goods (GST/HST) Regulations (justice.gc.ca) \n The Canada-United States-Mexico Agreements (CUSMA) \n\nRelated D memoranda \nD7-4-2, D7-4-3, D8-2-1, D8-2-25, D8-2-26 \n\nSuperseded Memorandum D \nD8-2-11 dated March 31 2006 \nOther references \nCAD \nRelated links \n CARM: Assess and pay duties and taxes on imported commercial goods \n CARM Client Portal \n Canada-United States-Mexico-Agreement \no Read the agreement and related texts \no Chapter 2: National Treatment and Market Access for Goods \n The Administrative Monetary Penalty System \nContact us \nFor more information: \nContact CBSA border information services \n8 \n\nFor questions about the CBSA Assessment Revenue Management (CARM) system: \nCARM client support online form", + "history": "", + "last_amended": "2021-10-21", + "current_to": "2021-10-21", + "citation": "Memorandum D8-2-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-11-eng.html" + }, + { + "id": "dmemo-D8-2-14-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-14", + "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D8-2-14- Tariff Item 9936.00.00 Apparel Samples \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the conditions under which apparel samples qualify for customs duty-free \nentry under tariff item 9936.00.00. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Accounting \no Conditions \n Sample of a suitable statement \no Acceptable Proof of Use and Disposal \no Goods and Services Tax/Harmonized Sales Tax (GST/HST) \no Additional Information \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been updated to: \n reflect changes introduced by CARM, specifically, the need for importers to register their \nbusinesses in the CARM Client Portal (CCP) and delegate a business account manager \n include a link to onboarding support documentation under the “Related links” section \n include a link to the CARM Web page under the “Related links” section \nThese changes do not affect or change any of the existing policies or procedures. \nDefinitions \nFor the purpose of tariff item 9936.00.00: \napparel \nmeans articles of apparel referenced in the headings of the Schedule to the Customs Tariff, and includes footwear, \nheadwear, handwear, belts, ties, scarves, hosiery or other accessories, only if imported together with, and committed \nby design to form an integral part of, the apparel sample. \ndetermining the technical elements of manufacturing \nincludes activities such as studying the composition and content of the fabric; the diameter, length and smoothness of \nthe fibres; the force and elongation of the fibres; the dimensional change with whitening, water and heat; the \nregularity of the threads and pilosities; the resistance to aging, heat, abrasion and bursting, tearing, pilling, solvents \nand dry cleaning; the elasticity; and the thermal resistance. It also includes activities such as studying the cut and \nshape of the sample, the colors and decorations, the size, the texture, softness and thickness, the fashion \ntendencies, the print and embroidery, the weight of the clothing, the form and look, and the comfort. This list of \nactivities is not exhaustive. \nperson \nmeans an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a \nsociety, a union, a club, an association, a commission or other organization of any kind. \nGuidelines \nAccounting \n1. The Customs Tariff requires goods of Chapter 99 to be classified under a dual classification system. Therefore, \nwhen accounting for apparel samples that qualify for duty free entry under tariff item 9936.00.00, the applicable ten-\ndigit classification number is entered in the Classification No field of the Customs Accounting Declaration (CAD) while \nonly the first four-digits of the eight-digit Chapter 99 tariff item is entered in the Tariff Code field . \n2. For example, classification number \"6101.20.00.00\" would be entered in the Classification No field of the Customs ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html" + }, + { + "id": "dmemo-D8-2-14-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-14", + "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Accounting Declaration (CAD) for men’s cotton overcoats, and \"9936\" would be entered in the “Tariff Code” field for \nqualifying apparel samples classified under the Chapter 99 tariff item 9936.00.00. \n\nConditions \n3. Importers are required to keep a signed statement on file certifying the qualifying use of an eligible \napparel sample and are thereby deemed to have specified the use of the apparel sample at the time of \nreporting the goods under the Customs Act. In the case of a company, an authorized signing officer must \nsign the written statement. Clients are to keep a copy of this record on file for the period of six years \nfollowing the importation of the commercial goods and be prepared to present it to the Canada Border \nServices Agency (CBSA) when requested to do so. Following is a sample of a suitable statement. \nSample of a suitable statement: \nThis is to certify that apparel imported by [insert name of importer] and classified under tariff item \n9936.00.00 is imported for use in the development of sketches or patterns, or in determining the technical \nelements of manufacturing apparel. \nSignature of the user: \nName: \nAddress: \nOccupation: \nTelephone: \nFacsimile: \n4. The CBSA officer must be satisfied that the importer is in the business of designing apparel or fabrics \nand selling apparel, apparel designs, fabrics or fabric designs. \n5. The design work must be done in Canada by the importer and cannot be contracted out to a third party. \nThe apparel sold by the importer or produced based on the design work of the importer does not have to \nbe manufactured, in whole or in part, in Canada. \n6. Pre-production samples qualify under this tariff item. Pre-production samples are apparel samples \nbased on designs developed in Canada. The designs are sent abroad to be produced and the pre-\nproduction sample is returned to Canada for approval before production. The pre-production sample does \nnot have to be based on a design developed from an imported apparel sample. \n7. If only parts of the apparel sample are used in the development of sketches or patterns, or in \ndetermining the technical elements of manufacturing apparel, the apparel sample is still eligible under \ntariff item 9936.00.00. For example, the importer may decide to use only the collar, sleeves or buttons of \nthe sample. The design does not have to be an exact copy of the imported apparel sample. \n8. Where there is any doubt as to the eligibility of the goods, the importer must pay any applicable duties \nand taxes at the time of accounting. \nAcceptable Proof of Use and Disposal \n9. The importer should be prepared to present proof of how the apparel sample was used and disposed of. \n10. If the goods are diverted to a non-qualifying use the importer must, within ninety days of the diversion, \ncorrect the declaration of the tariff classification and pay any duties and taxes owed. For example, duties and ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html" + }, + { + "id": "dmemo-D8-2-14-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-14", + "marginal_note": "Tariff Item 9936.00.00 Apparel Samples (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "taxes are owed if the importer decides to exchange, sell or trade the apparel sample in either the wholesale or \nretail markets in Canada within four years after the goods were accounted for. Any non-qualifying use of the \ngoods within four years from the date of accounting, where conditional relief was claimed, constitutes a \ndiversion. \n11. Proof of disposal is required to confirm that the apparel sample was not exchanged, sold or traded in either \nthe wholesale or retail markets in Canada. Acceptable proof of disposal includes, but is not limited to, a \ncompleted Form E15, Certificate of Destruction/Exportation, certified by a CBSA officer. \n12. Internal inventory control documents and copies of reports, sketches or patterns can also be used to \nconfirm that the imported goods met the conditions of the tariff item. Additional information is available \nin Memorandum D17-1-21, Maintenance of Records in Canada by Importers. \n13. To correct a declaration of tariff classification, a fully completed Customs Accounting Declaration (CAD) \nmust be submitted. For instructions on the coding and completion of a CAD, please refer to Memorandum D17-\n2-1, Adjusting Commercial Accounting Declarations. \n14. The obligation to make a correction in respect of diverted samples ends four years after the goods were \naccounted for provided the goods were used in a qualifying manner. \nGoods and Services Tax/Harmonized Sales Tax (GST/HST) \n15. The GST/HST applies to goods imported under tariff item 9936.00.00. \nAdditional Information \n16. For certainty regarding the tariff classification of a particular good, importers may request an advance \nruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance \nRulings for Tariff Classification. \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Customs Tariff \nSuperseded memoranda D \nD8-2-14 dated November 30, 2015 \nIssuing office \nTrade Policy Division \nTrade Programs and Anti-dumping Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM: The new way to assess and pay duties and taxes on imported commercial goods (cbsa-\nasfc.gc.ca) \n Onboarding documentation \n D11-11-3 \n D17-1-21 \n D17-2-1 \n E15", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-14-eng.html" + }, + { + "id": "dmemo-D8-2-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-15", + "marginal_note": "Legislation", + "part": "Administration of the Representational Gifts Remission Order", + "division": "", + "heading": "", + "text": "Representational Gifts Remission Order\n1. [Repealed, SI/98-6, s. 5]\nInterpretation\n2. For the purposes of this Order,\n\"donor\" means a person acting in his capacity as a Head of State, Head of Government or representative of a government or public body of a foreign country or of a political subdivision thereof;\n\"representational gift\" means any article presented or to be presented by a donor.\nRemission\n3. Remission is hereby granted of the additional duties paid or payable under section 21 of the Customs Tariff and of the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on a representational gift that\n- (a) is presented to (i) the Prime Minister of Canada, (ii) a minister of the Government of Canada, (iii) a member of the Senate or of the House of Commons, (iv) a provincial premier, or (v) a municipal mayor\n- in the course of an official visit by the donee outside Canada; or\n- (b) is to be presented by a donor in the course of an official visit by him to Canada and is subsequently so presented.\nCustoms Tariff\nTariff Item 9833.00.00\nRepresentational gifts that are articles presented by a donor acting in the capacity of a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision thereof, to a donee acting in the capacity of the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada or presented by a donor in the course of an official visit to Canada.", + "history": "", + "last_amended": "2014-05-12", + "current_to": "2014-05-12", + "citation": "Memorandum D8-2-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html" + }, + { + "id": "dmemo-D8-2-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-15", + "marginal_note": "Guidelines and General Information", + "part": "Administration of the Representational Gifts Remission Order", + "division": "", + "heading": "", + "text": "1. To qualify for remission in paragraph 2 (a) of the Representational Gifts Remission Order (the Order), a representational gift must have been donated to the Prime Minister of Canada, a minister of the Government of Canada, a member of Parliament, a provincial premier or a municipal mayor, while in the course of an official visit outside of Canada. The provisions of paragraph 2 (a) are not extended to members of the immediate families or staff members of these officials of the Government of Canada.\n2. The term “member of Parliament” found in tariff item 9833.00.00 is equivalent to the term “member of the Senate or of the House of Commons” found in subparagraph 2 (a) (iii) of the Order.\n3. Articles to be imported under paragraph 2 (b) of the Order are to be presented by a “donor” on an official visit to Canada. The name and title of the donee should be shown on the accounting document.\n4. All customs documents relating to goods for which remission is claimed in the Order will show the Order in Council number in the field “Special Authority” in the following format: 75-885 .\nCorrections, Diversions, Interest, Verifications and Penalties in the Customs Act\n5. If goods imported under the Order or tariff item do not qualify for relief, or if the importer believes the original declaration was incorrect, the importer will correct the declaration, pay any duties and taxes owing, and any applicable interest.\n6. Subsection 32.2(2) of the Customs Act (the Act) “Corrections to other declarations” allows importers to correct declarations of tariff classification, value for duty, or origin within 90 days of when they have reason to believe the original declaration was incorrect. Corrections are permitted up to four years after the goods were accounted for under subsection 32(1) , (3), or (5) of the Act.\n7. Subsection 32.2(6) of the Act “Diversions” allows the importer to correct a declaration of tariff classification for failure to comply with a condition under a tariff item in the schedule to the Customs Tariff . If goods are diverted to a new end-user or end-use other than specified in the conditions to the tariff item, the importer is liable to pay the duties under the applicable tariff classification number. If the gift is given to a relative of the officials listed in paragraph 2 (a) of the Order, who is not eligible to use this provision, regular duties would apply unless relief is provided in other legislation.\n8. “Interest” in subsection 33.4(1) of the Act applies if full duties are not paid within 90 days from the date of non-compliance with the tariff item conditions. In addition to the amount owing, interest is calculated at the specified rate from the first day after the importer became liable (91 st day) to when the amount is paid in full.\n9. To requests corrections, refunds, or appeals, complete a Form B2 , Canada Customs – Adjustment Statement , and send it to the appropriate regional Canada Border Services Agency (CBSA) office. Show the regular tariff classification number for diverted goods and the duties owing to the CBSA . A correction is treated as a re-determination of tariff classification under paragraph 59(1) (a) .\n10. Section 42.01 of the Act “Verifications” allows an officer to do periodic compliance verification audits or reviews for imported goods. Goods declared under an incorrect tariff item are subject to an officer's re-determination or further re-determination under section 59 of the Act.\n11. Importers who have “reason to believe” and who do not file corrections within the 90-day period as required under section 32.2 of the Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS). More information on penalties is available in Memorandum D22-1-1 , Administrative Monetary Penalty System .\n12. More information on self-adjustments is available in Memorandum D11-6-6 , \"Reason to believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n13. More information on the interest and penalty provisions of the Customs Act and Customs Tariff is available in Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/Re-determinations , Appraisals/Re-appraisals , and Duty Relief .\nAdditional Information\n14. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website", + "history": "", + "last_amended": "2014-05-12", + "current_to": "2014-05-12", + "citation": "Memorandum D8-2-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html" + }, + { + "id": "dmemo-D8-2-15-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-15", + "marginal_note": "References", + "part": "Administration of the Representational Gifts Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-15 Legislative references: Customs Act Excise Tax Act Representational Gifts Remission Order Customs Tariff , Tariff Item 9833.00.00 Other references: D11-6-5 , D11-6-6 , D22-1-1 Form B2-1 Superseded memorandum D: D8-2-15 dated March 6 1998", + "history": "", + "last_amended": "2014-05-12", + "current_to": "2014-05-12", + "citation": "Memorandum D8-2-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-15-eng.html" + }, + { + "id": "dmemo-D8-2-16-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Anyone importing commercial and casual goods through the use of a courier. Key content: Overview of the CIRO ; remissions of customs duties and taxes under the Order; ineligible goods and transactions; how to make a claim; how to correct or adjust a claim. Keywords: Courier Imports Remission Order ; commercial goods; casual goods; duties; taxes; importation; CARM.", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-16-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Exceptions Other considerations Procedures for claiming the Courier Imports Remission Order Corrections and adjustments Compliance verification activities\n- References\n- Contact us", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-16-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- provide further information related to the Courier Imports Remission Order (CIRO); and\n- introduce new changes related to the Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) system of record.", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-16-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. In this memorandum, the following definitions apply:\nCommercial Accounting Declaration (CAD) The customs document used to account for goods imported into Canada. Courier A commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail.", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-16-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Courier Imports Remission Order (CIRO) applies to all qualifying goods imported into Canada and transported by courier services.\n3. The CIRO grants remission of customs duties and taxes in respect of imported goods, other than goods imported from Mexico or the United States, that are transported by courier and have a value for duty of $20 Canadian dollars (CAD) or less.\n4. Goods imported from Mexico or the United States that are transported by courier may qualify for the remission of the:\n- customs duties, if the goods have a value for duty of $150 or less; and\n- sales and excise taxes, if the goods have a value for duty of $40 or less.\nExceptions\n5. The following goods are ineligible for the remission of customs duties and taxes under the CIRO:\n- alcoholic beverages, cannabis products, vaping products, tobacco products;\n- goods classified under tariff item No. 9816.00.00 and goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff ; and\n- books, newspapers, magazines, periodicals and other similar publications where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and has not registered.\n6. For more information, see the definition of “goods” in paragraph 2 of the CIRO.\n7. The CIRO does not apply to the following commercial transactions:\n- imported goods that are purchased from a retailer in Canada and shipped to the purchaser directly from a place situated out of Canada;\n- imported goods that are purchased or ordered through or from an address, a post office box or a telephone number in Canada; or\n- goods that are imported by a person other than the person in Canada who ordered or purchased the goods.\nOther considerations\n8. To receive the benefit of the CIRO, or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO.\n9. Where the value for duty of the shipment exceeds the thresholds outlined in CIRO, customs duties are applicable to the entire value of the shipment, in accordance with the Customs Tariff .\n10. Under the Canada-United States-Mexico Agreement (CUSMA), Canada has agreed to maintain a de minimis threshold for courier shipments from the US or Mexico of at least CA $150 for customs duties and CAD $40 for taxes.\n11. Goods do not need to originate from a CUSMA Party to benefit from the higher de minimis threshold, but must be shipped from the US or Mexico where the goods must have entered into the commerce of either Party, prior to being shipped to Canada.\n12. Goods that are transshipped via the United States or Mexico, and do not enter the commerce of the United States or Mexico, are subject to the lower CAD $20 de minimis threshold set out in paragraph 4 of the CIRO. Also, goods that were manufactured in the United States and transshipped or shipped from another country (other than Mexico) will be subject to lower de minimis threshold.\n13. Goods imported into Canada from countries other than the Unites States and Mexico will continue to benefit from a duty and tax remission threshold of up to CAD $20.\nProcedures for claiming the Courier Imports Remission Order\n14. The following codes have been created for use in the Special Authority OIC field in the CARM system of record to claim the CIRO (Order in Council number 85-2955) or the benefit of non-taxable status under Schedule VII to the Excise Tax Act :\n- 85-2955-1: CIRO shipments with a value for duty of CAD $0 - $20 (other than those imported from the United States or Mexico);\n- 85-2955-2: CIRO shipments with a value for duty of CAD $0 - $40 (imported from the United States or Mexico); and\n- 85-2955-3: CIRO shipments with a value for duty of CAD $40.01 - $150 (imported from the United States or Mexico.\n15. Goods falling into categories 85-2955-1 and 85-2955-2 do not require accounting under section 32 of the Customs Act . Goods which are restricted, controlled or regulated may qualify under the CIRO or non-taxable status under Schedule VII to the Excise Tax Act , however they must be accounted for using the appropriate code.\n16. Qualifying goods imported from the United States or Mexico, and having a value for duty of CAD $40.01 to $150, must be accounted for and any applicable duties and taxes must be paid. When claiming CIRO under these circumstances, 85-2955-3 must be shown in the Special Authority OIC field and United States or Mexico must be indicated as the Place of Export.\n17. Qualifying goods released under the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a Commercial Accounting Declaration (CAD), Type F. Qualifying goods can be accounted for individually on a transaction-by-transaction basis or consolidated if the information is the same for each of the following:\n- Business Number, import/export account;\n- Place of Export (United States or Mexico);\n- Special Authority OIC (85-2955-3);\n- Excise Tax Rate;\n- Rate of GST; and\n- Rate of PST.\n18. Qualifying goods released outside of the CLVS Program, and having a value for duty of CAD $40.01 to $150, must be accounted for on a CAD, Type AB or C.\n19. Further information relating to the completion and submission of accounting documentation can be found in Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D17-1-5: Accounting for Commercial Goods .\nCorrections and adjustments\n20. A correction or adjustment may be submitted if the imported goods were eligible for CIRO or non-taxable status under Sections 7 or 7.01 of Schedule VII to the Excise Tax Act , but the benefit was not claimed at the time of accounting.\n21. Information on how to submit a correction for commercial goods can be found in Memorandum D17-1-5: Accounting for Commercial Goods .\n22. Information on how to submit an adjustment for commercial goods can be found in Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n23. Adjustments for non-commercial goods must be made through Form B2G: CBSA Informal Adjustment Request or through CREDITS for authorized CLVS Program participants. For more information on non-commercial adjustments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\nCompliance verification activities\n24. All goods for which the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act is claimed may be subject to CBSA compliance verification activities. The CBSA may request for further documentation to substantiate the data reported or declared to the CSBA for the purposes of claiming this benefit. Such documentation may include: a Canada Customs Invoice, Commercial Invoice, etc.", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-16-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-16", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Excise Tax Act\n- Financial Administration Act\n- Customs Tariff\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Courier Imports Remission Order\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nD8-2-16 dated September 7, 2016\nIssuing office\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-11-15", + "current_to": "2024-11-15", + "citation": "Memorandum D8-2-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html" + }, + { + "id": "dmemo-D8-2-19-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-19", + "marginal_note": "Legislation", + "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order", + "division": "", + "heading": "", + "text": "Investigation Drugs, Placebos and Emergency Drugs Remission Order , Sections 1 to 4", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D8-2-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html" + }, + { + "id": "dmemo-D8-2-19-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-19", + "marginal_note": "Guidelines and General Information", + "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order", + "division": "", + "heading": "", + "text": "New Drugs for Emergency Treatment\n1. Health Canada may issue a letter authorizing the sale of a quantity of a new drug for human or veterinary use to a practitioner named in the letter of authorization for use in the treatment of a patient under the care of that practitioner.\n2. Such a letter of authorization shall state:\n- (a) the name of the practitioner to whom the new drug may be sold; and\n- (b) the quantity of the new drug that may be sold to that practitioner for that emergency.\n3. A letter of authorization with the patient's name and the medical emergency information deleted is acceptable.\n4. Exporters who ship emergency drugs to physicians in private practice or hospitals in Canada have been requested by Health Canada, to affix on all such shipments a label stating \"Urgent — Emergency Drug.\"\nInvestigation Drugs and Placebos\n5. Health Canada shall issue a letter of acknowledgment of a preclinical new drug submission (known as IND or investigational new drug submission) to the manufacturer of a new drug.\n6. A manufacturer may sell a new drug to investigators qualified to use that drug, for the sole purpose of clinical testing to obtain evidence with respect to the safety, dosage and effectiveness of the new drug.\n7. All inner and outer labels used in conjunction with the new drug so sold are to carry the statement \"Investigation Drug\" and \"To be Used By Qualified Investigators Only\".\nCanada Border Services Agency (CBSA) Procedures\n8. The goods imported under the provisions of this Order are to be accounted for on Form B3-3, Canada Customs Coding Form with special authority number 85-133 entered in field 26.\n9. For the purposes of this Order, the references in section 4 to the Minister of National Revenue should be interpreted as Minister of Public Safety and Emergency Preparedness.\n10. Investigation drugs and placebos imported under these Regulations must be accompanied by a letter of acknowledgment of a preclinical new drug submission issued by Health Canada.\n11. Where the goods are imported under these Regulations and are not accompanied by a letter of acknowledgment for investigation drugs and placebos issued by Health Canada, or a letter of authorization for emergency drugs issued by e Health Canada, the importer must, within 90 days of the date of importation, present such documentation to the CBSA for inspection.\n12. In cases where the drug named in the letter of acknowledgment or the covering letter is not identical to the drug named on the Form CI1, Canada Customs Invoice , a notarized statement from the importer is acceptable for CBSA purposes. Such a statement must include that both drug names do in fact represent the same drug.\n13. A letter of acknowledgment with the drug's chemical structure deleted is acceptable for CBSA purposes.\n14. Placebos imported subsequent to the importation of their corresponding investigation drug must be accompanied by the letter of acknowledgment for the investigation drug.\n15. A single letter of authorization per accounting document is sufficient. Therefore, the quantity indicated in the letter of authorization need not equal the quantity imported.\n16. If such documentation (i.e. letter of acknowledgment or letter of authorization) is not presented to the CBSA within the 90 day time limit, the CBSA will request an amendment of the accounting document on a Form B2, Canada Customs – Adjustment Request to account for the full duties and taxes on the goods.\n17. For information relative to the importation of narcotics and controlled and restricted drugs, refer to Memorandum D19-9-2, Importation and Exportation of Controlled Substances and Precursors .\nAdditional Information\n18. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D8-2-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html" + }, + { + "id": "dmemo-D8-2-19-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-19", + "marginal_note": "References", + "part": "Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 22001-1 Legislative references: Financial Administration Ac t Customs Tariff Food and Drug Regulations Other references: D19-9-2 Forms B2, B3-3 and CI1 Superseded memorandum D: D8-2-19 dated January 1, 1988", + "history": "", + "last_amended": "2015-03-16", + "current_to": "2015-03-16", + "citation": "Memorandum D8-2-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-19-eng.html" + }, + { + "id": "dmemo-D8-2-21-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-21", + "marginal_note": "Remission Order", + "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order", + "division": "", + "heading": "", + "text": "Order Respecting the Partial Remission of Customs Duties, Sales and Excise Taxes Paid on Parts, Equipment and Other Items for Use by Canadian Air Carriers Providing International Commercial Air Service\nShort Title\n1. This Order may be cited as the Aircraft (International Service) Remission Order .\nInterpretation\n2. In this Order,\naircraft parts and equipment means aircraft parts, engine parts or equipment for incorporation into an aircraft or aircraft engine, and includes safety equipment for use aboard an aircraft; available ton miles means the revenue miles flown by an aircraft multiplied by the payload capacity in tons of that aircraft; commissary and passenger convenience item means an item for use aboard an aircraft (a) in the preparation and serving of food and drink, or (b) for the comfort or convenience of passengers; eligible carrier means a commercial air carrier incorporated under the laws of Canada and licensed by the Canadian Transport Commission to provide international air service to the public; fleet means all qualifying aircraft owned or leased by an eligible carrier and that have been used by the carrier at any time to provide commercial air service; international flight means any flight other than a flight originating and terminating in Canada; international usage percentage means the percentage that the available ton miles flown by a fleet on international flights during a year is of the total available ton miles flown by the fleet during that year; materials means materials for incorporation into an aircraft or aircraft engine; payload capacity with respect to a flight, means the maximum take-off weight on wheels as prescribed by the Department of Transport, of an aircraft, less (a) the actual weight of the aircraft, and (b) the weight of the fuel on board the aircraft at the commencement of the flight; qualifying aircraft means a fixed wing aircraft having a maximum take-off weight on wheels, as prescribed by the Department of Transport, that is greater than 75,000 pounds; revenue miles means miles flown by an aircraft in respect of which consideration is received for the carriage of passengers or cargo by the carrier operating the aircraft; year means a calendar year.\nRemission\n3. Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties paid or payable under the Customs Tariff in respect of aircraft parts and equipment that, on or after January 1, 1975, are\n- (a) purchased in Canada by the carrier, or\n- (b) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.\n4. Remission is hereby granted to an eligible carrier of a portion, determined in accordance with section 5, of the customs duties, sales tax and excise tax paid or payable under the Customs Tariff and the Excise Tax Act in respect of materials and commissary and passenger convenience items that, on or after January 1, 1975, are\n- (a) purchased in Canada by the carrier, or\n- (b) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.\n5. The portion of the duties and taxes referred to in section 3 or 4 is that percentage of the duties and taxes equal to the international usage percentage of the fleet of the eligible carrier during the year in which the carrier purchased the goods or imports the goods into Canada.\nConditions\n6. Remission is granted pursuant to section 3 or 4 on condition that:\n- (a) an application is made by the eligible carrier, in a form satisfactory to the Deputy Minister of National Revenue for Customs and Excise, not later than four years after the end of the year in which the carrier purchased the goods or imported the goods into Canada; and\n- (b) the application required pursuant to paragraph (a) contains a declaration whereby the eligible carrier certifies that the goods for which remission is being claimed were (i) purchased in Canada by the carrier, or (ii) imported into Canada by the carrier for use in qualifying aircraft used to provide commercial air service.", + "history": "", + "last_amended": "2013-09-09", + "current_to": "2013-09-09", + "citation": "Memorandum D8-2-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html" + }, + { + "id": "dmemo-D8-2-21-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-21", + "marginal_note": "Guidelines and General Information", + "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order", + "division": "", + "heading": "", + "text": "1. This Order remits a portion of the customs duties paid or payable on aircraft parts and equipment that are used in qualifying aircraft participating in international service.\n2. The Order also remits a portion of the customs duties and excise taxes paid or payable on materials, commissary and passenger convenience items, as defined in the Order, that are used in qualifying aircraft participating in international flights.\n3. Any company wishing to use a conditional or performance based Remission Order is to contact the Canada Border Services Agency (CBSA) for assistance.\n4. When a company wishes to utilize this Order, it is incumbent upon that importer, prior to the importation of any goods, to satisfy the CBSA that it will meet the conditions and requirements set forth in the Order and that its record keeping is sufficient to establish such compliance. A detailed proposal of how imported goods will be controlled must be supplied to the CBSA prior to using this Order.\n5. An application for remission under this Order must be accompanied by evidence confirming the international usage percentage.\n6. An application for remission under this Order may be made not later than four years after the end of the year in which the carrier purchased the goods or imported the goods into Canada.\n7. For the purposes of this Order, the references in section 6 to the Deputy Minister of National Revenue for Customs and Excise should be interpreted as the President of the Canada Border Services Agency.\n8. Normally, remission may be claimed, at the time the goods are accounted for under the Customs Act , by quoting authorization number \"78-3762\" in the \"Special Authority\" field (field 26) of Form B3-3 , Canada Customs Coding Form .\n9. If duties have been previously paid and an importer is authorized to utilize the Order, remission may be claimed on Form K32 , Drawback Claim .\n10. Claims for remission of excise taxes, excluding taxes under Part IX \"Goods and Services Tax\", under this Order with respect to domestic goods must be made on Form N15 E, Excise Tax Act Application for Refund/Rebate and must be filed with the Canada Revenue Agency.\nEffects of the Goods and Services Tax Legislation\n11. Bill C-62, the enacting legislation for the goods and services tax (GST), amended section 2 of the Excise Tax Act to exclude the GST from any regulation or order made prior to 1991, unless the regulation or order specifically provides for the inclusion of the GST. As this Order does not specifically provide for relief of the GST nor has it been amended to provide for such relief, relief of the GST is not provided for under this Order.\n12. Under Regulations made pursuant to subsection 215(2) of the Excise Tax Act , the amount on which the GST is to be paid, where there has been a remission of customs duties, will be determined as if the duty paid value of the goods was the value for duty of those goods, i.e., GST will not be payable on the duty remitted.\nFailure to Comply With a Condition of Relief\n13. In accordance with subsection 118(1) of the Customs Tariff , failure to comply with a condition of relief in this Order must be reported to the CBSA within 90 days and any amount of duties owing shall be paid.\nInterest and Penalties\n14. In addition to the duties liable under subsection 118(1) of the Customs Tariff for failure to comply with a condition under this Order, section 123 of the Customs Tariff provides for the payment of interest at the specified rate on any outstanding amount for the period beginning on the first day after the amount became payable and ending on the day the amount has been paid in full. Interest shall not be payable on any amount owing that is paid within the first 90 days after the day the amount became payable.\n15. Where the importer fails to report the non-compliance with the Order or fails to pay the duties owing, penalties may be applied. Further information regarding the Administrative Monetary Penalty System can be found in Memorandum D22-1-1 , Administrative Monetary Penalty System .", + "history": "", + "last_amended": "2013-09-09", + "current_to": "2013-09-09", + "citation": "Memorandum D8-2-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html" + }, + { + "id": "dmemo-D8-2-21-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-21", + "marginal_note": "Additional Information", + "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order", + "division": "", + "heading": "", + "text": "16. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 - 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2013-09-09", + "current_to": "2013-09-09", + "citation": "Memorandum D8-2-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html" + }, + { + "id": "dmemo-D8-2-21-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-21", + "marginal_note": "References", + "part": "Instructions Pertaining to the Aircraft (International Service) Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 6551-2 Legislative references: Order in Council P.C. 1978-3762, December 14, 1978, SI/79-2, as amended by SI/88-18 Excise Tax Act Customs Tariff Customs Act Other references: D22-1-1 Superseded memorandum D: D8-2-21, January 28, 1994", + "history": "", + "last_amended": "2013-09-09", + "current_to": "2013-09-09", + "citation": "Memorandum D8-2-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-21-eng.html" + }, + { + "id": "dmemo-D8-2-25-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-25", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway", + "division": "", + "heading": "", + "text": "1. Tariff item No. 9971.00.00 provides for the reimportation of certain Canadian vessels which were exported to the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway for the purpose of being repaired or altered. The tariff item allows for the payment of duty only on the value of the work performed abroad and not on the value of the vessel itself.\n2. The goods and services tax/harmonized sales tax ( GST / HST ) is also payable only on the value of work done abroad, and not on the value of the vessel itself.\n3. For the purposes of tariff item No. 9971.00.00, the value for duty shown on the accounting document is not the value of the goods. Rather, it is the value of the repair or alteration carried out in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway. In determining the value of the repair, the principles of sections 47 to 55 of the Customs Act should be followed. If an acceptable price is paid or payable for the repair or alteration, the price should form the basis of the value for duty (with the appropriate adjustments that would be made under section 48 of the Customs Act ). If no price is paid or payable, or the price paid or payable is unacceptable, the value of the repair should be determined under a method of valuation under sections 49 to 55 of the Customs Act .\n4. Tariff item No. 9971.00.00 relates only to Canadian vessels which are exported from Canada for the purpose of being repaired or altered in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway. Canadian vessels which are repaired or altered during the course of the vessel's operations abroad may be eligible for a reduction or removal of customs duties under the Vessel Duties Reduction or Removal Regulations . Canadian vessels which undergo emergency repairs as a result of an unforeseen contingency may be eligible for full relief of duties under subsection 101(2) of the Customs Tariff . Memoranda D8-2-1, Canadian Goods Abroad Program and D8-2-4, Canadian Goods Abroad Program – Emergency Repairs should be consulted.\n5. For the purposes of tariff item No. 9971.00.00, repair means the restoration of a vessel or its components to good operating condition. Alteration means any operation which alters the vessel, e.g., the addition of a crane to a cargo ship, but does not include an operation which changes the essential characteristic of the vessel, e.g., the conversion of a cruise ship to a cargo ship.\n6. The provisions of tariff item No. 9971.00.00 apply to qualifying vessels, regardless of whether the repair or alteration could have been performed in Canada.\n7. If the vessel is substantially transformed outside Canada from manufacturing or assembling processes that result in a new or different commercial good, including an operation or process that is part of the production or assembly of an unfinished good into a finished good, the good does not qualify for classification in tariff item No. 9971.00.00. In such cases, refer to the provisions of the Canadian Goods Abroad Program, Memorandum D8-2-1, Canadian Goods Abroad Program .\n8. Generally, a Form A6, General Declaration , would be the proof of export required by paragraph 2 (b) of Tariff Item Nos.9971.00.00 and 9992.00.00 Accounting Regulations in the case of vessels returning to Canada after being repaired or altered in the United States, Mexico, Chile, Israel or another CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway.\n9. The import accounting document, Form B3-3, Canada Customs Coding Form , is required to account for the goods and to pay any applicable duties. The value for duty shown on this form is the value of the repair or alteration. The GST / HST is paid on this value unless a relevant GST code relieves the tax. The goods are classified in field 27 according to the classification number in Chapter 89 of the schedule to the Customs Tariff . Heading No. 9971, which relieves the customs duty, is entered in field 28. Refer to related Form B3-3 examples in Memorandum D17-1-10, Coding of Customs Accounting Documents .\n10. In addition, the importer must submit the documents according to the Tariff Item Nos.9971.00.00 and 9992.00.00 Accounting Regulations , including an invoice and proof of export. The invoice or written statement from the foreign processor must include the value of the repair or alteration. GST / HST is paid (except for warranty repairs) on the foreign value added based on the value for duty. The value for duty is determined based on the valuation provisions in the Customs Act and includes the price paid or payable for the work, and applicable additions under paragraph 48(5) (a) relating to transportation and associated costs up to and from the place of direct shipment of the goods to Canada.\n11. If sufficient documentation to determine eligibility for importation under tariff item No. 9971.00.00 is not provided, the vessel will be classified under the appropriate tariff item of Chapter 89 of the schedule to the Customs Tariff , and customs duties will be applied to the full value of the vessel.\n12. Customs duty-free tariff item Nos. 9813.00.00 and 9814.00.00 refer to originating Canadian goods and goods once accounted for which were exported from Canada if the goods are returned without being advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\n13. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the goods imported under tariff item No. 9971.00.00 actually had undergone further processing, the goods are no longer in compliance with a tariff item condition and the importer is obligated to adjust the accounting declaration for the goods correctly.\n14. To correct a declaration, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n15. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n16. For more information on the filing of corrections, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAudit, Examination, or Verification\n17. If as a result of an audit, examination, or verification by the Canada Border Services Agency, goods are found to have been declared incorrectly, the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\nInterest and Penalties\n18. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding amount owed, until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties and taxes. For example, where it is determined that the goods imported incorrectly under tariff item No. 9971.00.00 actually had undergone further processing, the importer is obligated to pay interest on the amount owing from the day following the original date of accounting until the amount owing is paid.\n19. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.\nAdditional Information\n20. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-03-20", + "current_to": "2015-03-20", + "citation": "Memorandum D8-2-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-25-eng.html" + }, + { + "id": "dmemo-D8-2-25-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-25", + "marginal_note": "References", + "part": "Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Tariff Item Nos. 9971.00.00 and 9992 .00.00 Accounting Regulations Vessel Duties Reduction or Removal Regulations Other references: D8-2-1 , D8-2-4 , D11-6-5 , D11-6-6 , D17-1-10 Forms A6 , B2 and B3-3 Superseded memorandum D: D8-2-25 dated June 29, 1998", + "history": "", + "last_amended": "2015-03-20", + "current_to": "2015-03-20", + "citation": "Memorandum D8-2-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-25-eng.html" + }, + { + "id": "dmemo-D8-2-26-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods. Key content: When goods may be returned to Canada duty free after export for repair or alteration; how to account for such goods; documents required; how to correct a declaration; interest and penalties. Keywords: CARM, duty free, imports, exports, repair, alteration, free trade partner, trade chain partner, GST/HST.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information Goods and Services Tax (GST)/Harmonized Sales Tax (HST) Definitions: Repair or alteration\n- General accounting procedures Corrections, re-determinations and further re-determinations Audit, examination, or verification Interest and penalties\n- References\n- Contact us\n- Related link", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to highlight changes that have been implemented through the new CBSA Assessment Revenue Management (CARM) system.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purpose of this memorandum, the following definitions apply:\nAuthorized person Any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, TCP, custom brokers, trade consultants) CARM CBSA Assessment and Revenue Management System CARM Client Portal (CCP) An online interface allowing a registered user to submit and respond to an application for a temporary importation, in addition to its withdrawal, modification or revocation Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade chain partner (TCP) A person with a business number (BN9) and a program identifier (RM) (e.g., 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "1. Tariff item No. 9992.00.00 of the schedule to the Customs Tariff provides customs duty free importation of goods which are returned to Canada, regardless of country of origin, after having been exported for repair or alteration in the United States, Mexico, Chile, Israel or a Canada-Israel Free Trade Agreement (CIFTA) beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama.\n2. The provision allows customs duty free entry on the full value (export value and the foreign value added) of the returned goods, which were temporarily exported to a free trade partner (United States, Mexico, Chile, Israel or a CIFTA beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama) for repair or alteration. At the time of import no customs duty is paid on the value of the repair or alteration. However, duties under the Excise Tax Act including the goods and services tax/harmonized sales tax (GST/HST) and excise tax, if applicable, are payable on the foreign value added. Where excisable goods are repaired abroad, and the value is enhanced, excise tax is payable on the duty paid value of the enhancement. For duty purposes, this provision applies to qualifying goods regardless of whether the repair or alteration is under warranty or not and regardless of whether the repair or alteration could have been performed in Canada.\n3. Free trade partner means:\n- a CUSMA country (United States or Mexico)\n- Chile\n- Israel or another CIFTA beneficiary\n- Colombia\n- Costa Rica\n- Peru\n- Jordan, or\n- Panama\nGoods and Services Tax (GST)/ Harmonized Sales Tax (HST)\n4. This tariff item does not provide remission from the GST, nor the HST where applicable. However, paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations prescribes certain goods as non-taxable, namely those imported after being exported for repair under warranty. For the goods to qualify for full GST/HST relief, the warranty must cover the full value of all parts and labour, excluding partial or conditional warranties.\n5. For non-warranty repairs and alterations, if the conditions of section 13 of the Value of Imported Goods (GST/HST) Regulations are met, the GST/HST is payable only on the value of the repair or alteration performed outside Canada, including the value of added goods. Generally, this treatment is conditional on the last importation of the good not having been based on a reduced value, not having been made on a non-taxable basis, and not having given rise to an imported goods rebate for the tax on the importation. The good must also not have been supplied prior to its re-importation without tax having applied to that supply because it was either made outside Canada or was zero-rated as an export, nor must the recipient of that supply have been entitled to a non-resident rebate in respect of the supply. The application of tax on the reduced value does not only apply where the goods are exported for repair work, but also where they are exported for such processing as adjusting, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging and testing provided the work meets the definition of a repair or alteration in paragraphs 12 through 15 below.\n6. The HST for non-commercial importers applies to goods imported by residents of a participating province, regardless of where the resident or the goods enter Canada. This tax is paid at the time of importation of non-commercial goods by the resident in a participating province.\n7. Memorandum D8-2-1: Canadian Goods Abroad Program provides partial or full duties relief on Canadian goods returned after being exported for eligible repair, equipment added, work done, or emergency repairs incurred outside Canada. For repairs done in countries that are not parties to free trade agreements, importers may use the repair provisions in paragraph 101(1)(a) of the Customs Tariff. If Canadian goods are exported from Canada to any country for work done involving manufacturing or assembling processes, importers must make application for the provisions in paragraph 101(1)(c) of the Customs Tariff that apply regardless of a free trade agreement. These provisions are detailed in Memorandum D8-2-1: Canadian Goods Abroad . Memorandum D8-2-4: Canadian Goods Abroad Program Emergency Repairs provides information regarding relief for emergency repairs to conveyances outside Canada.\n8. Tariff item No. 9971.00.00 applies to vessels temporarily exported for repair or alteration in a country designated as a free trade partner. Refer to Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway .\n9. Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad explains the conditions under which a remission of the GST/HST may be granted on all Canadian-manufactured or previously accounted for civil (i.e. non-military) aircraft, aircraft engines, and flight simulators as well as parts exported from Canada, when returned after being repaired abroad.\n10. Duty-free tariff item Nos. 9813.00.00 and 9814.00.00 refer to Canadian goods, including containers, and goods once accounted for, exported from Canada, if the goods are returned without being advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\nDefinitions: Repair or alteration\n11. The term “repair” means the adjustment of a good to restore it to its original operating condition and includes minor changes necessary to complete the restoration including replacing parts.\n12. CUSMA Article 2.8, Goods Re-Entered after Repair or Alteration, specifies that “Repair or Alteration,” does not include an operation or process that either destroys the essential characteristics of a good or creates a new or commercially different good.\n13. Under CUSMA, an operation or process that is part of the production or assembly of an unfinished good into a finished good is not a repair or alteration of the unfinished good. A component of a good is a good that may be subject to repair or alteration.\n14. The term “alteration” is the process of changing, modifying, or making something different without transforming it into something else. There are no restrictions on the number of steps or processes or on the cost of the processes to effect an alteration.\n15. Further to CUSMA Article 2.8, to determine if a good is commercially different, compare the exported good to the imported good after processing to assess the degree of change to the good’s:\n- product name, the generic, trade name, or chemical name;\n- product description and Harmonized System (HS) classifications;\n- essential characteristics or attributes including the purpose and nature of the changes or additions or any new physical, chemical, or functional characteristics;\n- end-use or role; and\n- functionality and marketability.\n16. If the good is substantially transformed outside Canada from manufacturing or assembling processes that result in a new or different commercial good, the good does not qualify for classification in tariff item No. 9992.00.00. In such cases, refer to the provisions of paragraph 101(1)(c) of the Customs Tariff referred to above in relation to Memorandum D8-2-1: Canadian Goods Abroad Program .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "General accounting procedures", + "part": "", + "division": "", + "heading": "", + "text": "17. The import accounting document in Commercial Accounting Declaration (CAD) in the CARM Client Portal (CCP) is required to account for the goods and to pay any applicable duties. The value for duty shown on this form is the value of the repair or alteration. The GST/HST is paid on this value unless a quoted GST/HST code relieves the tax. The goods are classified in the appropriate field according to the classification number in the schedule to the Customs Tariff. Heading No.”9992”, which relieves the customs duty, is shown in the tariff code field. Refer to related examples in Memorandum D17-1-10: Coding of Customs Accounting Documents .\n18. In addition, the importer must submit the documents according to the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations , including an invoice and proof of export. The invoice or written statement from the foreign processor must include the value of the repair or alteration. Although the goods are customs duty-free, GST/HST is paid (except for warranty repairs) on the foreign value added based on the value for duty. The value for duty is determined in the valuation provisions in the Customs Act and includes the price paid or payable for the work, and applicable additions under paragraph 48(5)(a) of the Customs Act relating to transportation and associated costs up to and from the place of direct shipment of the goods to Canada.\n19. Proof of export can be a customs or transportation document, an exporter declaration, or other documents set out in the Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations that describe the goods sufficiently to establish that the re-imported goods are the same goods that were exported. A record of the make, the model, and the serial numbers will help identify the goods.\n20. If insufficient documentation to determine eligibility for importation under tariff item No. 9992.00.00 is provided at the time of accounting, the goods may be assessed duties and taxes on their full value at the time of import.\nCorrections, re-determinations and further re-determinations\n21. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the goods imported under tariff item No. 9992.00.00 actually had undergone further processing, the goods are no longer in compliance with a tariff item condition and the importer is obligated to adjust the accounting declaration for the goods correctly.\n22. To correct a declaration, a CAD correction should be submitted in CARM system and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1)(a) of the Customs Act .\n23. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n24. For more information on the filing of corrections, refer to Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAudit, examination, or verification\n25. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the goods will be subject to a re-determination or further re-determination under paragraph 59(1)(a) or (b) of the Customs Act , whichever is applicable.\nInterest and penalties\n26.In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding amount owed, until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties and taxes. For example, where it is determined that the goods imported incorrectly under tariff item No. 9992.00.00 actually had undergone further processing, the importer is obligated to pay interest on the amount owing from the day following the original date of accounting until the amount owing is paid.\n27. Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Please consult the following for additional information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Excise Tax Act\n- Non-Taxable Imported Goods (GST/HST) Regulations\n- Tariff Item Nos. 9971.00.00 and 9992.00.00 Accounting Regulations\n- Value of Imported Goods (GST/HST) Regulations\n- The Canada-United States-Mexico Agreement (CUSMA)\nRelated D memoranda\n- Memorandum D8-2-1: Canadian Goods Abroad Program\n- Memorandum D8-2-25: Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway\n- Memorandum D8-3-8: Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: 'Reason to Believe' and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD8-2-26 dated September 8, 2015\nIssuing office\nTrade and Anti-dumping Programs Directorate Headquarters File 9992.00.00", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-26-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-26", + "marginal_note": "Related link", + "part": "", + "division": "", + "heading": "", + "text": "CARM Client Portal", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D8-2-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html" + }, + { + "id": "dmemo-D8-2-27-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-27", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 7, 2016\nThis document is also available in PDF (190 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum explains the administration and requirements for customs duty relief under tariff item Nos. 9813.00.00 and 9814.00.00. It also provides information regarding relief of the goods and services tax/harmonized sales tax for eligible goods.\nThis memorandum provides information regarding the eligibility of temporarily exported goods to be returned to Canada under tariff item Nos. 9813.00.00 or 9814.00.00. It also contains information regarding the goods and services tax/harmonized sales tax (GST/HST) treatment for eligible goods.", + "history": "", + "last_amended": "2023-01-17", + "current_to": "2023-01-17", + "citation": "Memorandum D8-2-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html" + }, + { + "id": "dmemo-D8-2-27-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-27", + "marginal_note": "Legislation", + "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned", + "division": "", + "heading": "", + "text": "Subsection 12 (3.1) of the Customs Act\nTariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff\nNotes 1, 2 and 4 to Chapter 98 of the Schedule to the Customs Tariff\nSection 7 of the Accounting for Imported Goods and Payment of Duties Regulations\nSubsection 5(1) (in part) of the Reporting of Imported Goods Regulations", + "history": "", + "last_amended": "2023-01-17", + "current_to": "2023-01-17", + "citation": "Memorandum D8-2-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html" + }, + { + "id": "dmemo-D8-2-27-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-27", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned", + "division": "", + "heading": "", + "text": "1. All goods entering Canada, even those which were previously exported from Canada, are considered to be imported goods. Section 12 of the Customs Act specifies that \"the return of goods to Canada after they are taken out of Canada is an importation of those goods.\" Such goods are to be reported at the nearest open Canada Border Services Agency (CBSA) office.\n2. Two provisions which may provide customs duty relief to goods exported from Canada and subsequently returned to Canada are tariff item Nos. 9813.00.00 and 9814.00.00 of the Schedule to the Customs Tariff . This memorandum outlines the administrative procedures and legislative and regulatory requirements for the importation of goods under those tariff items.\n3. This memorandum also provides information regarding the goods and services tax/harmonized sales tax (GST/HST) for goods which are eligible for return to Canada under tariff item Nos. 9813.00.00 or 9814.00.00. As well, any reference to GST is to be read as including HST where applicable.\n4. Goods which were repaired, altered or further manufactured/processed while they were outside Canada are not eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 when they are returned to Canada. Such goods may be eligible for preferential tariff relief under tariff item Nos. 9971.00.00 or 9992.00.00 or the Canadian Goods Abroad Program (CGAP). See Memoranda D8-2-1, Canadian Goods Abroad Program , D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada , D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada , D8-2-25, Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway and D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama .\n5. Goods which were subjected to working or processing, including additions, while outside Canada may be eligible for partial relief under the CGAP. For further information, see Memoranda D8-2-1, Canadian Goods Abroad Program , and D8-2 11, Goods Returning to Canada After Being Altered or Worked on Outside Canada .\n6. Conveyances which have undergone an emergency repair while outside Canada may be eligible for relief under the CGAP. See Memorandum D8-2-4, Canadian Goods Abroad Program – Emergency Repairs .\n7. Goods which were imported into a Customs Bonded Warehouse and then exported are not duty and tax paid goods and are not eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 should they be returned to Canada. For further information, see Memorandum D7-4-4, Customs Bonded Warehouses .\n8. Goods which were imported under the Duties Relief Program (i.e., for further manufacturing and subsequent export) and goods which otherwise were exported and received a drawback or refund of customs duties are also not eligible for customs duty relief under tariff item Nos. 9813.00.00 and 9814.00.00. See Memoranda D7-2-3, Obsolete or Surplus Goods , D7-3-2, Exported Motor Vehicles Drawback , D7-4-1, Duties Relief Program , D7-4-2, Duty Drawback Program , and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duties Relief Programs .\n9. These guidelines and procedures do not apply to conveyances or cargo containers of heading 98.01. See Memoranda D3-1-5, International Commercial Transportation , D3-6-0, Railway Rolling Stock, Railway Locomotives and Miscellaneous Railway Equipment Temporarily Imported for Use in International Service and/or Diverted to Domestic Use , and D3-7-1, CBSA Marine Operations – Cargo Containers Used in International Service .\nTariff Item Nos. 9813.00.00 and 9814.00.00\n10. Goods that meet the requirements of and are classified under either tariff item No. 9813.00.00 or 9814.00.00 may be imported customs duty free. Such goods must also meet all applicable other government department (OGD) requirements. These goods are also subject to normal inspection procedures.\n11. Goods of tariff item No. 9813.00.00 must originate in Canada. For the purposes of this memorandum, a good originates in Canada when the good is\n- (a) a mineral extracted in Canada;\n- (b) a vegetable or other good harvested in Canada;\n- (c) a live animal born and raised in Canada;\n- (d) a good obtained from hunting, trapping or fishing in in Canada;\n- (e) fish, shellfish or other marine life taken from the sea by a vessel registered or recorded with Canada and flying a Canadian flag;\n- (f) a good produced on board a factory ship from a good referred to in paragraph (e) , where the factory ship is registered or recorded in Canada and flies a Canadian flag;\n- (g) a good taken by Canada or someone representing Canada from or beneath the seabed outside the territorial waters of Canada, where Canada has the right to exploit that seabed; or\n- (h) a good produced in Canada exclusively from a good referred to in any of paragraphs (a) through (g) , or from the derivatives of such a good, at any stage of production.\n12. Goods of tariff item No. 9814.00.00 are those which were previously, wholly or partially, imported into Canada, and were released and accounted for under section 32 of the Customs Act .\n13. Exported goods which are subsequently presented for importation under tariff item No. 9813.00.00 or 9814.00.00 must be returned to Canada:\n- (a) without having been advanced in value or improved in condition by any process of manufacture or other means, and\n- (b) without having been combined with any other article while they were outside Canada.\n14. If the returning good has been subject to such advances, improvements or combinings, including repairs, they are not eligible under these provisions. See paragraphs 4 through 6 of this memorandum.\n15. Importation under these tariff items is also contingent upon repayment of any duties, that were remitted or relieved (for example, by refund or drawback) when the goods were exported from Canada. If duties, including GST/HST, were refunded or relieved, in full or in part, when the goods were exported, these duties must be repaid before the goods are eligible under either of these tariff provisions.\n16. If the goods were sold or manufactured in Canada such that they received duty or tax relief based on the condition that they be exported, duties and taxes must be paid before such goods may be classified under these provisions.\n17. When such imported goods are subject to duties and/or taxes, the importer has the option to repay the full amount of refund or relief previously allowed or they may pay the duties and/or taxes on the appraised value of the imported goods under the Chapter 1-97 classification provisions of the Customs Tariff .\nGST/HST Information\n18. Goods that are eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 may or may not be eligible for GST/HST relief. Eligibility for GST/HST relief must be determined separately and subsequent to the determination of eligibility under the tariff item.\n19. Relief for GST/HST is primarily through the Excise Tax Act (ETA) and its regulations and remission orders. Section 213 of the ETA provides that no GST/HST is payable under Division III in respect of goods included in Schedule VII (Non-taxable Importations) or the regulations made under that Schedule. Accordingly, the Non-taxable Imported Goods (GST/HST) Regulations provides for the granting of relief from GST/HST on importations of goods of tariff item Nos. 9813.00.00 or 9814.00.00 under certain circumstances.\n20. Generally, where goods were either not subject to the GST/HST or the GST/HST paid was returned on the premise that the goods were acquired for use outside Canada the goods are considered a \"tax-relieved supply\". The term \"tax-relieved supply\" in the Non-taxable Imported Goods (GST/HST) Regulations commonly means a supply of goods in respect of which the GST/HST is relieved in some manner; generally because:\n- (a) the supply was made outside Canada, by way of sale or lease, license or similar arrangement;\n- (b) the goods were exported;\n- (c) the person was entitled under any Act of Parliament to obtain a rebate, refund or remission of the tax because the goods were exported; or\n- (d) the tax payable was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations .\n21. For the scenarios outlined above, the goods have either not been subject to the full GST/HST or, in the case of sub-paragraph 20 (c) , the GST/HST paid was eligible to be returned on the premise that the goods were acquired for use outside Canada and, consequently, outside the scope of the GST/HST. Accordingly, the GST/HST will be applied to such goods at time of importation, even if the goods would qualify under tariff item Nos. 9813.00.00 or 9814.00.00 for customs duty relief.\n22. If the goods were obtained by the importer outside Canada by way of sale, lease/rent, licence or similar arrangement, and they are being imported for the first time after that transaction, then they are not eligible for GST/HST relief. Such goods meet the provisions of paragraphs 142(2) (a) and (b) to the ETA as the supply or sale of the goods is considered to have taken place outside Canada and the supply was not, therefore, subject to GST as a domestic supply. Therefore, even if the goods being imported are exactly the same as those that were exported and they are eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00, they are not eligible for GST/HST relief when they are returned to Canada as they are a tax-relieved supply and the goods would be subject to full GST/HST based on the valuation provisions contained in Sections 45 through 55 of the Customs Act . This is applicable to both commercial importations as well as non-commercial/personal goods. Examples of non-commercial goods would be DVDs/movies rented from a U.S. company or a Canadian registered vehicle purchased from another Canadian while on vacation. A commercial example would be a Canadian company that sells goods to a non-resident and agrees to deliver the goods to the non-resident outside Canada - the Canadian company would not be required to charge GST/HST on the invoice for the goods because they have been supplied outside Canada. If the new owner/lessee imports the goods at a later date, then the goods would be subject to GST/HST at the time of importation.\n23. Commonly, goods acquired in Canada or that were imported, and GST/HST was applied to that acquisition or importation, which have been exported and are being returned to Canada without repair, alteration, processing, etc., are permitted to return to Canada without incurring any additional tax application. However, if there was a sale or transfer of ownership, lease, etc. outside Canada of those goods, tax is applicable when the goods are returned to Canada.\n24. An exception is made in the case of goods which were supplied outside Canada in accordance with the example in paragraph 22, but the sale becomes voided. That is, the Canadian supplier makes a sale, delivers the goods to the purchaser outside Canada and it is subsequently determined that the sale is cancelled (e.g. the goods are defective or not as ordered). When these goods are returned to Canada, if the Canadian supplier is the importer of record for customs purposes, then no tax will be applied as the goods are being returned to the original supplier in Canada.\n25. Goods which were sold in Canada and exported, and which meet the terms and conditions under Part V of Schedule VI to the ETA are zero-rated, that is, a tax rate of zero is assessed on the sale of the goods. For example, a Canadian company sells goods to another company outside Canada. When making the sale, the Canadian company maintains documentation which shows that the goods were exported and, consequently, the Canadian company is able to zero-rate the sale. If these same goods are imported by the purchaser or a recipient at some later date, then the goods would be subject to GST at the time of importation.\n26. Section 252 of the ETA provides for a rebate of the amount of GST paid on commercial goods which have been purchased in Canada by a non-resident who then exports the goods from Canada. If such goods are returned to Canada for use, supply or consumption, tax will be applied as if the goods had been originally acquired for use, supply or consumption in Canada.\n27. For additional information regarding the supply of goods outside Canada and the applicability of GST/HST to the circumstances in paragraph 18 through 26 above, please contact:\nManager, Goods Unit General Operations and Border Issues Division Excise and GST/HST Rulings Directorate Legislative Policy and Regulatory Affairs Branch Canada Revenue Agency Place de Ville, Tower \"A\" 320 Queen Street Ottawa ON K1A 0L5\nFacsimile: 613-990-1233 Telephone: 613-954-4397\nDrawback or Refund Issued for Goods Being Returned\n28. When an importer/owner knows or believes that a customs duty drawback or refund has been allowed or was eligible on goods being returned to Canada the importer/owner should provide any documentary evidence of the amount of that drawback or refund if they wish to repay that amount for the goods to be eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00 (e.g., Form K32, Drawback Claim or Form K36B, Certificate for Use of Claimants in Applying for Drawback of Customs Duty and/or Excise Taxes Paid on Consumable Goods Laden on Board of Commercial Aircraft Proceeding on Flights Outside of Canada or any other supporting document). Where the importer does not have a copy of the documentation showing the refund or drawback, the customs duties are to be calculated based on the classification of the goods under the Chapter 1-97 tariff item and the applicable valuation and tariff treatment at the time of import. Where goods are a tax-relieved supply, as defined in paragraph 20, it is not an option to repay any previous refund of GST/HST. Rather, as specified in paragraph 21, the GST/HST is payable based on the value of the goods at the time of importation.\n29. When submitting the Form B3-3, Canada Customs Coding Form all fields must be completed as required. In addition, the following information is to be entered on the Form B3-3:\n- (a) special authority number \"50-0000\" is entered in field 26;\n- (b) the applicable classification number under tariff item Nos. 9813.00.00 or 9814.00.00 is to be entered in field 27;\n- (c) the amount of customs duties received or eligible through a refund or drawback, or calculated based on the classification of the goods under the Chapter 1-97 tariff item and the applicable valuation and tariff treatment, is entered in field 38;\n- (d) the amounts of excise tax and/or GST received or eligible through a refund or drawback are entered in fields 40 and 42; and\n- (e) fields 47 through 51 are to be completed.\n- (See Memorandum D17-1-10, Coding of Customs Accounting Documents for additional information on completing the Form B3-3.)\nDocumentation\n30. At the time of importation, most goods eligible under tariff item Nos. 9813.00.00 or 9814.00.00 are to be accounted for and documented on a Form B3-3 or a Form BSF715 Casual Goods Accounting Document . Under the Accounting for Imported Goods and Payment of Duties Regulations , the following tariff item Nos. 9813.00.00 and 9814.00.00 goods are not required to be documented if they are duty and tax exempt, including GST/HST, and are only required to be reported orally under the Reporting of Imported Goods Regulations :\n- (a) commercial conveyances manufactured in Canada;\n- (b) commercial conveyances previously accounted for in Canada under the Customs Act ; and\n- (c) goods that form part of the baggage of a person returning to Canada, whether or not the person and the baggage arrive on the same conveyance.\n- Note : When Canadian residents temporarily export personal effects for use on trips abroad, upon returning to Canada it is the individual's responsibility to establish that such items were initially taken out of Canada and were not acquired abroad. For additional information, please see Memorandum D2-6-5, Documentation of Goods for Temporary Exportation .\n31. However, even goods that are released without accounting or documentation must be declared. In addition, the goods are subject to normal inspection procedures and must meet all other relevant CBSA and OGD requirements.\n32. When goods are accounted for on a Form B3-3, the applicable 10 digit classification No. (i.e., tariff item No. 9813.00.00 or 9814.00.00 plus the applicable 2 digit statistical suffix) is to be entered in field 27. When the goods are eligible for GST relief, GST Code \"66\" is to be entered in field 35. If the goods are not eligible for GST relief (see paragraphs 18 through 27 of this memorandum) no GST Code is to be used and the usual rate of GST is to be entered.\n33. As well, there may be circumstances where a paper release is necessary, that is, the release cannot be done through Electronic Data Interchange. Such circumstances may include situations where goods are regulated or where there are OGD requirements.\nProof of Eligibility\n34. Goods that were exported from Canada and are returning to Canada must be described in sufficient detail on any commercial documents to enable verification that the goods exported are the same goods returning to Canada. When an importer accounts for goods under tariff item Nos. 9813.00.00 or 9814.00.00, the importer may be required to provide evidence of the purpose for the export relating to the goods (e.g., shipping documents, evidence of the temporary exportation, etc.). If the goods cannot be identified due to their nature, they cannot be classified under tariff item Nos. 9813.00.00 or 9814.00.00. Documentation may include a completed and valid Form E15, Certificate of Destruction/Exportation or Form BSF407 Identification of Articles for Temporary Exportation . For additional information regarding these forms see Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods .\n35. Where a copy of an export report is not available and the importer is able to provide a reasonable explanation for its unavailability, the following documentation may be accepted in lieu of the copy of an export report:\n- (a) validated CBSA documents, such as a Form B3-3 or Form BSF715;\n- (b) transportation company documents;\n- (c) customs accounting documents of a foreign country;\n- (d) a declaration made by the exporter or importer of the goods from or into Canada identifying the goods as having originated in Canada or as having been previously released and accounted for under section 32 of the Customs Act , and which is supported by sales invoices to the foreign purchaser, purchase orders, shipping or delivery instructions, foreign registration of exported goods (e.g. state registration of an automobile), or invoices from customs brokers which relate to the exported goods or shipments; or\n- (e) primarily for non-commercial goods, a sales invoice from the Canadian owner showing the purchase of the goods in Canada.\n36. Goods eligible for relief under either tariff item cannot have received nor been eligible for a refund or drawback of customs duty. If such is the case, this amount must be repaid before the goods may be classified under either tariff item and documentation must be provided to show the repayment.\n37. If the goods were manufactured in bond or under excise regulations in Canada and subsequently exported, they are not eligible for classification under either tariff item unless there is a payment equal to the customs duty to which they would have been liable had they not been exported from Canada. Documentation must be provided to show the payment.\nOther Government Department (OGD) Requirements\n38. Where there are OGD requirements (for example, veterinary certificates for animals) the importer or owner of the goods must provide any such required certificate, license, permit or other document and any information that may be required. The OGD requirements must be met and documentation presented before the goods at issue can be released.\nContainer Bank Program (CBP)\n39. The Container Bank Program (CBP) facilitates the accounting for and movement of a client's containers which are exported from and returned to Canada under tariff item No. 9813.00.00 or 9814.00.00. It is done through the establishment of a \"container bank\" with the CBSA. GST relief is provided through the ETA and eligible containers may be imported GST exempt using GST Status Code 66.\n40. For the purpose of the CBP:\n- (a) \"accounting\", unless otherwise specified, means the financial accounting system maintained by a company under a CBSA authorized container bank;\n- (b) \"ancillary equipment\" means any equipment which enhances the safety, security, containment, and preservation of goods carried in conveyances falling within the terms of tariff item 9801.10.10 (see Memorandum D3-1-5, International Commercial Transportation for additional information);\n- (c) \"company\" means a corporation, partnership or association;\n- (d) \"container\" is a reusable packing article upon which or within which goods are placed for transport (e.g., pallet, skid, crate, rack, core, or other similar article) and includes rack dunnage where such dunnage is reusable and generally identifiable by part number. It includes a \"similar container\". It does not include foreign-based containers engaged in the international commercial transportation of goods under heading 98.01 of the Schedule to the Customs Tariff ;\n- (e) \"container bank\" means an inventory of containers or similar containers that is based on the maximum quantity or value of each type of a company's container actually in Canada during a period of time mutually agreed upon between the company and the regional CBSA officials where, unless exempted under the ETA , the GST payable on the containers pursuant to that Act has been paid and the containers (i) have been accounted for under the Customs Act , or (ii) originated in Canada;\n- (f) \"dunnage\" means material used to protect and secure cargo during transportation. Sometimes this is inexpensive or waste material, but modern systems may be comprised of mechanical, spring-loaded post-and-socket systems. Dunnage also segregates cargo in the hold and prevents shifting of the cargo in response to ship motions. It also includes dunnage bags;\n- (g) \"dunnage bags\" are air-filled pouches that can be used to stabilize, secure and protect cargo during transportation and are used in all modes of transportation;\n- (h) \"similar container\" means a container imported into Canada by a company, where that container closely compares to a container exported by that company with respect to the container's capability for holding like quantities of identical goods and it being commercially interchangeable with a type of container included in that company's container bank.\n41. For greater certainty, this administrative policy does not affect, in any way, the requirement or exemption respecting the accounting of containers pursuant to section 32 of the Customs Act and the Accounting for Imported Goods and Payment of Duties Regulations . In addition, importers authorized under the Customs Self Assessment (CSA) program should refer to Memorandum D17-1-7, Customs Self Assessment Program for Importers for information regarding the reporting of empty containers.\nProcedures for Container Banks\n42. Where a container bank has been authorized by the CBSA, a company may, pursuant to tariff item No. 9813.00.00 or 9814.00.00, import containers or a like quantity of similar containers on a duty and tax free basis, provided that the maximum quantity or value of any one type of the company's containers actually in Canada during a period of time that is mutually agreed upon between the company and the local CBSA officials, does not exceed its container bank for that type of container.\n43. In order to operate a container bank, a company must apply in writing to the CBSA for authorization. The letter requesting permission to operate a container bank should be sent to the manager of the applicable office below for the areas through which the containers will be returned to Canada or, where the containers are expected to be imported through multiple areas, where the company's principal office is located:\n- (a) Atlantic/Quebec/Eastern Ontario: Manager, Regional Programs 400 Place d'Youville, 5th floor Montréal, QC H2Y 2C2\n- (b) Greater Toronto/Southern Ontario: Manager, Regional Programs 1 Front Street West, 3rd floor Toronto, ON M5J 2X5\n- As of January 30, 2023 , all correspondence for the Front St. office can be directed to the new address provided below. 1980 Matheson Blvd. East Mississauga, ON L4W 5R7\n- (c) Prairies: Manager, Regional Programs 269 Main St., 1st floor Winnipeg, MB R3C 1B3\n- (d) Pacific: Manager, Regional Programs 412-1611 Main Street Vancouver, BC V6A 2W5\n44. The authorization request must be in writing and should include the following information:\n- (a) the maximum quantity and/or value and description of each type of container actually in Canada during a period of time covering not less than one month and not more than one year, that is mutually agreed upon between the company and the local CBSA officials;\n- (b) documentary evidence of the quantity of containers purchased in Canada and copies of the CBSA accounting documents for the containers previously imported, to establish the opening inventory;\n- (c) if a company chooses to maintain its accounting of containers based on the quantity of specific goods imported in a single container, the description and quantity of the specific goods each type of container is designed to contain;\n- (d) a description of the system by which the company intends to account for the containers and maintain records of their movement into and out of Canada, in accordance with paragraph 45 of this memorandum; and\n- (e) the CBSA offices through which the containers will be imported.\n45. In order for the CBSA to authorize a container bank, a company must agree to:\n- (a) do a physical inventory upon request or maintain an accounting system and keep any records that will enable the CBSA to determine: (i) whether the quantity or value of any one type of container in Canada during a period of time mutually agreed upon between the company and the local CBSA officials exceeds the quantity authorized by the CBSA for that type of container in the container bank, (ii) whether there has been any change in the periods of time where the maximum quantity or value of any type of container is required in Canada by a company, (iii) in the case where a company accounts for its containers under sub-paragraph 44 (c) of this memorandum, whether there has been any increase or decrease in a company's trade in goods transported by container, and (iv) whether the accounting system and any records kept provide for adequate control over the movement of containers;\n- (b) present a written report at intervals of time mutually agreed upon between the company and the local CBSA officials to the regional CBSA office referred to in paragraph 43 of this memorandum or, where the regional CBSA office has directed that the container bank be monitored by the local CBSA officials, to the local CBSA office when containers are: (i) no longer in service, (ii) replaced or the authorized quantities or values of containers of any one type in the container bank have been exceeded, (iii) used by third parties who will establish their own container bank, or (iv) subject to drawback, so that the quantities or values of containers in a company's container bank may be adjusted accordingly and that the company submits Form B2, Canada Customs - Adjustment Request to account for the imported containers in accordance with the Customs Act ; and\n- (c) include in the written report referred to in sub-paragraph 45 (b) of this memorandum the transaction number and date appearing on the CBSA accounting documents for all importations of additional and replacement containers.\n46. Where a company allows a third party to use containers from its container bank, the company must notify the CBSA office which originally authorized the container bank of the third party's name, and advise whether the company will:\n- ( a) do a physical inventory upon request or maintain an accounting system and any records in accordance with paragraph 45 of this memorandum; or\n- (b) deduct the quantities or values of each type of container used by the third party from its container bank and the third party would then seek authorization by the CBSA for its own container bank.\n47. In those instances where a company wishes to operate a container bank in more than one CBSA region, the company may apply for a container bank to the regional CBSA office for the area where the company's principal office is located. That CBSA office or, where directed by that office, another CBSA office, will monitor the container bank operation. The company's head office will do the physical inventory or maintain the accounting system and any records referred to in paragraph 45 of this memorandum for the movement of its containers in all regions. However, where a company's offices are independent of each other, each office may apply for its own container bank to the appropriate CBSA region.\n48. The CBSA will notify a company in writing confirming the effective date and the terms and conditions for the authorization of the company's container bank once the requirements of paragraphs 43 through 45 of this memorandum have been met.\n49. The CBSA may cancel an authorization at any time if the terms and conditions of paragraphs 43 through 45 of this memorandum are not complied with. A registered letter will be sent to a company when an authorization is cancelled explaining the reason for cancellation.\n50. Where there has been an increase in a company's volume of trade in goods transported by container and the company has not reported any increase in the quantity or value of containers in its container bank, the CBSA may request that a physical inventory be done or it may audit the company. Such a request or audit does not limit the CBSA from requesting physical inventories or conducting audits or verifications for other reasons.\nExamples of Accounting Systems and Record-keeping of Container Banks\n51. It is expected that the accounting system and record-keeping for container banks will differ from one company to another. Accounting systems may be periodic or perpetual, manual or computerized, etc. Some examples of systems that may be used to monitor and control container banks are outlined below. Other systems that meet the requirements of paragraph 45 of this memorandum will also be considered.\n- (a) It is not necessary to maintain separate ledgers for containers classified under either tariff item No. 9813.00.00 or 9814.00.00. The total quantities or values of a type of container, whether of Canadian or foreign origin, may be combined on a single ledger.\n- (b) Where a type of container is used to package a specific quantity of identical goods, a ratio between the number of goods imported and the number of containers imported can be used to calculate the total quantity of containers in Canada. To illustrate, the maximum quantity of goods imported by containers during the periods of time referred to in sub-paragraph 44 (a) of this memorandum divided by the maximum quantity of identical goods that may be transported in a single container equals the total number of imported containers. From that total, a deduction of the number of containers of that type exported during the period would provide the maximum quantity of containers in Canada.\n- (c) Where a company leases its containers, a ledger can show the quantity of each type of container exported from Canada during the periods of time referred to in sub-paragraph 44 (a) of this memorandum. The quantity billed minus the quantity exported during those periods should indicate the maximum quantity of each type of container in Canada.\n- (d) Where a company owns all its containers, it needs only to record the quantity and type of additional containers purchased. These purchases must be reported to the CBSA in order that they may be accounted for under the Customs Act if they are imported. The CBSA will then re-adjust the quantities in the container bank as necessary.\n- (e) Where a company's containers are supplied from abroad on a \"free\" basis, a record or journal may be kept for the periods of time referred to in sub-paragraph 44 (a) of this memorandum. Any quantity in excess of the previously authorized container bank must be reported to the CBSA and accounted for under the Customs Act . The CBSA will re-adjust the quantities in the container bank accordingly.\n- (f) A company may maintain its accounting of containers by means of a valuation system. When presenting its report, a company would provide the CBSA with the current prices of each different type of container in its container bank. The report should provide the details of the accounting for each type of container and a recapitulation sheet showing: (i) the previous report's container bank total credit converted to current prices, (ii) the amount deducted for containers removed from service since the previous report, (iii) the resulting inventory credit, (iv) the value of containers reinstated in service, added since the previous report, (v) the value of containers purchased in Canada and the value of those that were accounted for under section 32 of the Customs Act , added since the previous report, (vi) the value of containers repaired, added since the previous report, (vii) the resulting container bank credit, (viii) the value of the maximum quantities of containers actually in Canada during the period of time mutually agreed upon between the company and the local CBSA officials, (ix) the resulting credit or debit difference between sub-paragraphs 51 (f) (vii) and (viii). (Where there is a debit, the duties and taxes, including GST, must be paid. The container bank inventory will be increased accordingly. Where there is a credit, duties and taxes are not payable.), (x) the amount of duties and taxes paid or payable on the debit difference of imported containers, (xi) the amount of GST paid or payable on the debit difference in sub-paragraph 51 (f) (ix) plus any customs duties payable in sub-paragraph 51 (f) (x), and (xii) the transaction number and date appearing on the CBSA accounting documents covering the information on the recapitulation sheet.\nPallets\n52. Pallets which are part of a CBP, such as Commonwealth Handling Equipment Pool (CHEP) and Canadian Pallet Council (CPC) pallets, have already been accounted for (for customs purposes) when the container bank was established. Furthermore, the duties and taxes applicable to these pallets have already been paid. It is not necessary to account for these CBP pallets a second time.\nOttawa File Number 8014-11-3\n53. The \"Ottawa File 8014-11-3\" program authority was created in the 1960s to accommodate the movement of specialized parts racks used by the big three Canadian automobile manufacturers to transport auto parts. The three automobile manufacturers were issued letters authorizing use of the privilege.\n54. Under current legislation the process is covered by tariff item Nos. 9813.00.00 and 9814.00.00 and the CBP. No new users are permitted. Those wishing to participate in a program that enables them to both move some of their specialized parts racks freely in Canada and use other racks for international movement may apply to the CBSA for authorization to operate a container bank of those specialized parts racks.\nCanadian Made Goods Returned for Repair\n55. When goods are being temporarily returned to Canada for repair and they meet both the eligibility requirements for tariff item Nos. 9813.00.00 or 9814.00.00 and for temporarily imported goods of tariff item No. 9993.00.00, the Legal Notes to both Chapters 98 and 99 require that the goods be classified under the Chapter 98 provision. However, if the importer is unable to satisfy the CBSA officer that the goods meet the conditions of tariff item No. 9813.00.00 or 9814.00.00 or if the GST status of the goods meets either of the provisions in paragraph 20 of this memorandum, the goods may be imported under tariff item No. 9993.00.00.\n56. Further information regarding temporarily imported goods is available in Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\nPaper Cores Returned Empty\n57. When importing paper cores of Canadian origin that have been exported to the United States (U.S.) and returned empty to Canada, the following guidelines should be observed in order to avoid any difficulties:\n- (a) provided the consignees are agreeable and on the strict understanding and agreement that there will be no question of drawback, the CBSA accounting documents may be accepted for quantities as manifested and the practice of manifesting free astray shipments at the inland CBSA offices discontinued; and\n- (b) it must be distinctly understood and agreed, however, that matters relating to overages and shortages with respect to paper cores will have to be settled between the various consignees and the transportation companies as the CBSA will assume no responsibility therefor.\nReturn to Canada of GST Paid Goods\n58. Some goods are not eligible for GST relief when they are temporarily imported under tariff item No. 9993.00.00 and full, non-refundable GST must be paid (for example, most hand and power tools or large equipment leased from a US company to be used to do work in Canada). Such goods may be imported by a resident or non-resident, an individual or a company. When temporarily imported goods are not eligible for GST relief, they are to be documented on a Form B3-3 and the GST paid. However, if the exact same (i.e., with the same serial number, etc. and not merely identical) goods are subsequently reimported into Canada by the same importer, they are eligible for GST relief under GST Code 83 as \"goods which were previously imported temporarily and were subject to full GST at that time, and which are being reimported by the same importer.\" The importer is to have available a copy of the prior Form B3-3 and any necessary documentation to substantiate that the same goods are being reimported.\n59. Even when GST has been paid on returning goods, the goods must still meet the terms of eligibility for tariff item Nos. 9813.00.00 and 9814.00.00 if they are to be classified under either of these provisions. If the imported goods meet the terms of the tariff items and the importer has documentation to show the GST was previously paid on the goods, the goods may be documented on a Form B3-3 with GST code \"83\" entered in field 35. If the goods do not meet the terms of the tariff items (for example, they were altered and advanced in value or improved in condition while outside Canada), they are not eligible for importation under the provisions although they may be eligible for partial duty and/or tax relief (see paragraphs 4 through 6 of this memorandum). However, temporarily imported goods may be eligible for customs duty relief under tariff item No. 9993.00.00 (see Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations with \"GST Code 83\" entered in field 6 of the Form E29B, Temporary Admission Permit .\nElectronic Goods Exported for Updates\n60. Goods purchased in Canada may be temporarily exported to be repaired or altered, including software and/or hardware updates, whether or not under warranty. When such goods are returned to Canada, they are not eligible under tariff item Nos. 9813.00.00 and 9814.00.00. These items are to be declared under either tariff item No. 9992.00.00 (see Memorandum D8-2-26 ) if applicable or as Canadian Goods Abroad (see Memoranda D8-2-10, Goods Returning to Canada Having Been Repaired Outside of Canada or D8-2-11, Goods Returning to Canada After Being Altered or Worked on Outside Canada ). Applicable duties and taxes will be assessed.\nReturn of Canadian Manufactured Tobacco Products\n61. Tobacco products manufactured in Canada and subsequently exported may only be returned in bond to the Canadian manufacturer under certain circumstances (for example, the product is stale dated, unsaleable, or shipped not according to order) and provided specific procedures are followed. For further information see Memorandum D18-2-1, Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products . The shipment will not be permitted to move in bond unless all requirements are met.\n62. Where packages of imported tobacco products are not stamped or put in packages containing the information required by the Excise Act , the packages will either be:\n- (a) exported;\n- (b) abandoned to the Crown under section 36 of the Customs Act ; or\n- (c) entered into a customs sufferance warehouse where the importer will stamp or repackage the tobacco products.\nReturn of Spirits Exported\n63. Importations of spirits once exported from Canada are to be manifested from the first point of arrival to the CBSA office where the distillery is situated. The manifest is to be cancelled by the Form B60, Excise Duty Entry . A copy of this form is to be forwarded to the manager of the applicable region indicated in paragraph 43 of this memorandum. Where a repayment of drawback is involved, the importer will account for the importation and pay the amount owed on a Form B3-3.\nReturn of Exported Canadian Diamonds\n64. If Canadian diamonds are exported and undergo any processing while abroad and are subsequently returned to Canada, these stones would not be eligible for the benefits of tariff item No. 9813.00.00. Such processing includes the following stages:\n- (a) sawing/cutting/cleaving (splitting or dividing the rough stone into two parts);\n- (b) prebuting (initial attempt to make the stone round in the case of a brilliant cut);\n- (c) table polishing (remove sawing lines and define the final table);\n- (d) blocking (pre-shape the stone on the top side and the bottom side);\n- (e) bruting (final diameter of the stone is given);\n- (f) bottom polishing (final bottom facets are polished);\n- (g) table smoothing (final table is polished); and\n- (h) top polishing (final top facets are polished).\n65. It should be noted that the term \"preprocessing\" is also used in the diamond industry. This may refer to a diamond which undergoes some processing abroad but not the final polishing stages (i.e., stages (a) to (e) only). Such stones are also not eligible for the benefits of tariff item No. 9813.00.00 if they have been subjected to any or all of the \"preprocessing\" operations.\n66. Most rough diamonds which are mined in Canada undergo final sorting, grading and evaluation abroad and only a fraction are returned to Canada with most sold to buyers in other countries without being returned to Canada. If the rough diamonds are only sorted, graded and evaluated abroad, such diamonds may be returned to Canada under tariff item No. 9813.00.00 as these diamonds have not been advanced in value, improved in condition nor combined with another article.\n67. If Canadian diamonds which are processed in Canada (i.e., are subject to the stages in paragraph 64) and are subsequently sold and exported to a foreign market are returned to the originating Canadian cutting and polishing operation to correct manufacturing flaws, such stones may be temporarily imported for repair under the provisions of tariff item No. 9993.00.00 (see Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations and paragraphs 55 and 56 of this memorandum). If the stones are being returned other than for repair, such as for a refund or exchange, please see the provisions in paragraphs 28 and 29.\n68. In Canada, the minimum standard which has been established to validate a Canadian diamond for marketing purposes is the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims endorsed by the Competition Bureau and the World Jewellery Confederation. That Code is based on records and a chain of warranties and provides that any diamond mined in Canada can maintain its Canadian status for marketing purposes even if it has been processed (or preprocessed) outside Canada. Therefore, the definition of a \"Canadian\" diamond under that Policy is contrary to the provisions of tariff item No. 9813.00.00 and a diamond designated as \"Canadian\" under that Policy may not be eligible for the purposes of tariff item No. 9813.00.00. If diamonds were mined in Canada but processed or preprocessed abroad importers may not declare them under tariff item No. 9813.00.00, rather the diamonds are to be accounted for under Chapter 71 and the valuation provisions of the Customs Act .\n69. Under the Export and Import of Rough Diamonds Act a Canadian Certificate is required to accompany all exports and imports of rough diamonds. However, as the purpose of the Certificate is to prevent conflict (rough) diamonds from entering into the legitimate world markets it does not provide sufficient evidence to determine whether the diamond is eligible under tariff item No. 9813.00.00. Additional documentation that may support the eligibility of diamonds under tariff item No. 9813.00.00 are:\n- (a) for rough diamonds: (i) The unique export parcel number assigned to the diamond shipment at the time the diamond was originally exported from Canada; and/or (ii) A copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information - estimated yield, dimensions, inclusions, etc.);\n- (b) for polished diamonds: (i) a Government of the Northwest Territories Polished Diamond Certificate, or similar provincial or territorial certification document; and/or (ii) A commercial certificate containing a unique diamond production number or diamond identification number (e.g. Gemological Institute of America Inc. report); and/or (iii) A Gem Certification and Assurance Lab Gemprint® or similar unique gem-print; and/or (iv) A copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information - estimated yield, dimensions, inclusions, etc.).\n70. Additional information regarding the export, processing and importation of diamonds is available in Memoranda D10-14-39, Canadian Diamonds Exported and Returned and D19-6-4 Kimberley Process – Export and Import of Rough Diamonds .\nGoods Exported From a Customs Bonded Warehouse\n71. Goods entered in a Customs Bonded Warehouse upon importation are not duty and tax paid. Since duties and taxes are not paid on these goods, they cannot be released/ex-warehoused into Canada under tariff item Nos. 9813.00.00 or 9814.00.00.\nReturn of Exported Sold or Leased Goods\n72. Goods which originate in Canada or which have been imported and accounted for under section 32 of the Customs Act that are exported for lease outside Canada will usually be returned to Canada. Provided there was no refund or drawback of customs duties when the goods were exported, and they were not advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad, the returning goods will generally be eligible for customs duty relief under tariff item Nos. 9813.00.00 or 9814.00.00. See also paragraphs 10 through 17 of this memorandum.\n73. Some goods sold for export and intended for permanent exportation from Canada may subsequently be returned to Canada permanently (i.e., not just for repair). When such goods are eligible for duty and/or tax relief (including refund or drawback) upon export, the importer should get a drawback and be prepared to account for the goods if they are returned. If the goods were a tax-relieved supply, as defined in paragraph 20 of this memorandum, then they would not be eligible for GST relief. If such goods are being returned, the importer must pay the normal rate of GST. See paragraphs 18 through 27 of this memorandum.\n74. Generally the importation of goods which were supplied outside Canada by way of lease, licence and similar agreement are not subject to GST/HST if they are imported by the owner or lessor and the owner/lessor is a person who was not entitled to claim a refund, rebate, or remission of the tax under any Act of Parliament.\n75. However, such goods would be subject to GST/HST if they are imported for consumption, use or supply in Canada by a lessee.\n76. Such goods are also not subject to GST/HST in the following situations:\n- (a) the goods are returned to the Canadian supplier because the sale was cancelled or the goods are defective or not as ordered;\n- (b) the goods were acquired and exported by a vendor for re-sale and are being returned to Canada, without having been sold, to the vendor's supplier; or\n- (c) the goods are imported for the purposes of returning the goods to the owner or the lessor for repair or maintenance during the lease agreement.\n77. For additional information regarding the GST/HST provisions, please contact CRA at the address provided in paragraph 27 of this memorandum.\nCanadian Goods Stored in U.S. Warehouses for Return to Canada\n78. Sometimes goods are imported into Canada and accounted for, and are subsequently exported for warehouse storage. When the goods are required in Canada, whether for the company's use or because there has been a sale to a Canadian resident, the goods are then returned to Canada.\n79. If the goods were eligible for a refund or drawback when they are exported, and the goods may be sold outside Canada or are otherwise not intended to be returned to Canada, it is recommended that the eligible person apply for a drawback of the customs duties (see Memoranda D7-4-2, Duty Drawback Program and D7-4-3, NAFTA Requirements for the Duty Drawback and the Duties Relief Programs for additional information). If the goods were eligible for a refund or drawback then they are not eligible for customs duty relief under tariff item No. 9814.00.00 unless the refund or drawback is repaid. If the goods were advanced in value, improved in condition or combined with another article or material while abroad, they are not eligible under tariff item No. 9814.00.00. See paragraphs 4 through 6 of this memorandum.\n80. If, at the time of export, the goods are intended to be returned to Canada and there is no drawback or refund of the customs duties and, at the time of return, the goods have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad, the goods are eligible for customs duty relief under tariff item No. 9814.00.00.\n81. Goods that are eligible for customs duty relief under tariff item No. 9814.00.00 may also be eligible for GST/HST relief when they are re-imported into Canada. See paragraphs 18 through 27 of this memorandum.\n82. If any of the conditions in paragraphs 18 through 27 of this memorandum apply (for example, the goods were sold to a Canadian resident), eligible goods will be subject to applicable GST/HST when they are re-imported into Canada. While the accounting document will show tariff item No. 9814.00.00, there is no GST/HST relief. GST/HST is applicable on the value for duty as determined by sections 45 through 55 of the Customs Act . If the goods are low value and/or non-commercial, additional information, including definitions of commercial and casual goods and collection of PST/GST/HST, can be found in Memoranda D17-4-0, Courier Low Value Shipment Program , D17-1-22, Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams , and D2-3-6, Non-commercial Provincial Tax Collection Programs .\nAnimals Treated Outside Canada\n83. At times, animals may be exported for treatment or procedures or they may undergo unplanned work. Whether an animal is exported for treatment or a procedure or it is unplanned at the time of export, the returning animal is not returned under tariff item Nos. 9813.00.00 or 9814.00.00 when the result is that the animal is advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. Examples of such work would be insemination, sterilization, inoculations, medical treatment, etc. Relief may be available under other provisions (see paragraphs 4 through 6 of this memorandum).\nAdditional Information\n84. For more information regarding tariff item Nos. 9813.00.00 and 9814.00.00, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 (long distance charges apply). Officers are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2023-01-17", + "current_to": "2023-01-17", + "citation": "Memorandum D8-2-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html" + }, + { + "id": "dmemo-D8-2-27-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-2-27", + "marginal_note": "References", + "part": "Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0, 6564-1, 6567-0, 6567-1, 6567-2, 6568-0, 6568-1, 6568-2 Legislative references: Customs Tariff Customs Act Excise Tax Act Excise Act Export and Import of Rough Diamonds Act Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Non-taxable Imported Goods (GST/HST) Regulations Value of Imported Goods (GST/HST) Regulations Other references: D2-3-6 , D2-6-5 , D3-1-5 , D3-6-0, D3-7-1 , D7-2-3 , D7-3-2 , D7-4-1, D7-4-2 , D7-4-3 , D7-4-4 , D8-1-1 , D8-2-1 , D8-2-4 , D8-2-10 , D8-2-11 , D8-2-25 , D8-2-26, , D10-14-39 , D17-1-7, D17-1-10 , D17-1-22 , D17-4-0 , D18-2-1 , D19-6-4 , D20-1-4 Forms BSF407, BSF715, B2, B3-3, B60 , E15 , E29B , K32 , K36B , N15 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-01-17", + "current_to": "2023-01-17", + "citation": "Memorandum D8-2-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-27-eng.html" + }, + { + "id": "dmemo-D8-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Administration of the Advertising Material Remission Order", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, January 16, 2014\nThis document is also available in PDF (55 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum deals with advertising material of tariff item No. 4911.10.00 that may, under certain conditions, be granted a remission of the Goods and Services Tax/Harmonized Sales Tax ( GST/HST ).\nTable of Contents Legislation Advertising Material Remission Order C.R.C., c. 739 Short Title Interpretation Remission Guidelines and General Information Goods and Services Tax/Harmonized Sales Tax ( GST/HST ) Required Documentation Failure to Comply Additional Information References", + "history": "", + "last_amended": "2014-01-16", + "current_to": "2014-01-16", + "citation": "Memorandum D8-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html" + }, + { + "id": "dmemo-D8-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-1", + "marginal_note": "Legislation", + "part": "Administration of the Advertising Material Remission Order", + "division": "", + "heading": "", + "text": "Customs Tariff\n49.11 Other printed matter, including printed pictures and photographs. 4911.10.00 - Trade advertising material, commercial catalogues and the like\nAdvertising Material Remission Order C.R.C., c. 739 Order Respecting the Remission of Taxes Paid or Payable under Division III of Part IX and Under any Other Part of the Excise Tax Act on Certain Kinds of Advertising Material. Short Title 1. This Order may be cited as the Advertising Material Remission Order . Interpretation 2. In this Order, \"advertising material\" means catalogues, price-lists and trade notices. Remission 3. Subject to section 4, remission is hereby granted of all taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on advertising material imported into Canada on or after January 1, 1991, relating to (a) goods offered for sale or rental; (b) transport services; or (c) commercial insurance services. 4. The remission mentioned in section 3 shall be granted only if (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.) in gross weight; and (b) the advertising material clearly indicates the name of the foreign supplier of the goods or services, and does not indicate any Canadian source of supply for the goods or services. Guidelines and General Information 1. Where goods imported under tariff item No. 4911.10.00 meet the conditions of the Advertising Material Remission Order , they are entitled to a remission of the GST/HST . Goods and Services Tax/Harmonized Sales Tax ( GST/HST ) 2. Under the Advertising Material Remission Order , Order in Council P.C. 1974-2522, catalogues, price-lists, and trade notices (goods imported under heading No. 49.11 of the Customs Tariff ) are entitled to a remission of the GST/HST . This remission is granted when: (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.); (b) the advertising material clearly shows the name of the foreign supplier of the goods or services, and does not show any Canadian source of supply for the goods or services. Required Documentation 3. Importers or their representatives should account for these goods on a Form B3-3, Canada Customs Coding Form . If the goods are eligible for a remission of the GST/HST , the number of the Order-in-Council should appear in field 26, “Special Authority”, in the following format: 74-2522. Failure to Comply 4. If after importation it is determined that the goods do not qualify under tariff item No. 4911.10.00, the goods will also fail to comply with the terms of the Advertising Material Remission Order . Under subsection 118(1) of the Custom Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a Canada Border Services Agency (CBSA) office and pay an amount equal to the amount of customs duties owing and the GST/HST that was remitted. When filing the Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank. 5. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff . Additional Information 6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification . 7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 8455-4, 8555-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Advertising Material Remission Order Order in Council P.C. 1974-2522 Other references: D11-11-3 Form B2, Form B3-3 Superseded memorandum D: D8-3-1 dated June 22, 2009 Date modified: 2014-01-16", + "history": "", + "last_amended": "2014-01-16", + "current_to": "2014-01-16", + "citation": "Memorandum D8-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html" + }, + { + "id": "dmemo-D8-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-1", + "marginal_note": "Guidelines and General Information", + "part": "Administration of the Advertising Material Remission Order", + "division": "", + "heading": "", + "text": "1. Where goods imported under tariff item No. 4911.10.00 meet the conditions of the Advertising Material Remission Order , they are entitled to a remission of the GST/HST .\nGoods and Services Tax/Harmonized Sales Tax ( GST/HST )\n2. Under the Advertising Material Remission Order , Order in Council P.C. 1974-2522, catalogues, price-lists, and trade notices (goods imported under heading No. 49.11 of the Customs Tariff ) are entitled to a remission of the GST/HST . This remission is granted when:\n- (a) each importation of advertising material (i) consists of one document, (ii) consists of more than one document but does not include more than one copy of any one document, or (iii) irrespective of the number of documents or copies, does not exceed 1 kg (2.205 lbs.);\n- (b) the advertising material clearly shows the name of the foreign supplier of the goods or services, and does not show any Canadian source of supply for the goods or services.\nRequired Documentation\n3. Importers or their representatives should account for these goods on a Form B3-3, Canada Customs Coding Form . If the goods are eligible for a remission of the GST/HST , the number of the Order-in-Council should appear in field 26, “Special Authority”, in the following format: 74-2522.\nFailure to Comply\n4. If after importation it is determined that the goods do not qualify under tariff item No. 4911.10.00, the goods will also fail to comply with the terms of the Advertising Material Remission Order . Under subsection 118(1) of the Custom Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a Canada Border Services Agency (CBSA) office and pay an amount equal to the amount of customs duties owing and the GST/HST that was remitted. When filing the Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank.\n5. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff .\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website", + "history": "", + "last_amended": "2014-01-16", + "current_to": "2014-01-16", + "citation": "Memorandum D8-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html" + }, + { + "id": "dmemo-D8-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-1", + "marginal_note": "References", + "part": "Administration of the Advertising Material Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 8455-4, 8555-0 Legislative references: Customs Tariff Customs Act Excise Tax Act Advertising Material Remission Order Order in Council P.C. 1974-2522 Other references: D11-11-3 Form B2, Form B3-3 Superseded memorandum D: D8-3-1 dated June 22, 2009", + "history": "", + "last_amended": "2014-01-16", + "current_to": "2014-01-16", + "citation": "Memorandum D8-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-1-eng.html" + }, + { + "id": "dmemo-D8-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-2", + "marginal_note": "Legislation", + "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order", + "division": "", + "heading": "", + "text": "Customs Tariff – Tariff item 9831.00.00\nExposed and Processed Film and Recorded Video Tape Remission Order", + "history": "", + "last_amended": "2016-01-07", + "current_to": "2016-01-07", + "citation": "Memorandum D8-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html" + }, + { + "id": "dmemo-D8-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-2", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order", + "division": "", + "heading": "", + "text": "Conditions of Tariff Item 9831.00.00\n1. Tariff item 9831.00.00 is divided between non-commercial and commercial exposed and processed film and recorded video tape.\nNon-commercial\n2. Non-commercial exposed and processed film and recorded video tapes, and one set of prints from the film, qualify for duty-free entry under tariff item 9831.00.00, as long as they are imported by a resident solely for the personal use of the resident and not for any business or occupational purpose.\n3. The film must be exposed and processed while the resident is abroad.\n4. The video tape must be recorded while the resident is abroad. In addition, the film, the one set of prints, or the video tape must be in the resident's possession when the resident returns to Canada or form part of the resident's baggage.\nCommercial\n5. Commercial film qualifies under tariff item 9831.00.00 when exposed abroad by a Canadian resident using Canadian equipment, if it is not developed or processed except to test the quality of the exposed film. Commercial video tape also qualifies when recorded by a Canadian resident using Canadian equipment.\n6. The requirement for a Canadian resident to expose the film or record the video tape is waived where this conflicts with the laws of the country in which the exposing of the film or the recording of the video tape is carried out, or where it is impracticable to employ a resident in exposing the film or recording the video tape and the person so employed is either a technical specialist or the employment is of a casual nature.\n7. The requirement to use Canadian equipment is waived where the equipment used is a replacement for Canadian equipment that has become defective during the exposing of the film or the recording of the video tape; or the equipment used is an aircraft, vessel, or a vehicle rented in the country in which the exposing of the film or the recording of the video tape is carried out.\n8. The Canada Border Services Agency (CBSA) realizes that the processing of commercial film outside of Canada may be required to obtain \"rushes\" as a result of extenuating circumstances such as filming in isolated areas. However, unless the Department is satisfied that it would have been impracticable to have the work done in Canada, processed commercial film will not qualify for duty-free entry under tariff item 9831.00.00, or for a remission of the GST/HST under the Exposed and Processed Film and Recorded Video Tape Remission Order .\nGoods and Services Tax/Harmonized Sales Tax (GST/HST)\n9. To qualify for GST/HST relief under the Exposed and Processed Film and Recorded Video Tape Remission Order , films and video tapes must meet the same conditions as those identified in tariff item 9831.00.00.\nDocumentation\n10. The number 76-1314 must appear in the \"Special Authority\" field of all customs documents to claim a remission of the GST/HST in accordance with the Remission Order.\n11. Importers of commercial film and video tape must also provide one of the following to obtain GST/HST relief:\n- (a) a copy of Form B13A, Export Declaration , completed in respect of the film or video tape certified by an officer at the customs office where the goods were exported from Canada and bearing the notation \"not subject to drawback\" or \"non admissible au drawback\";\n- (b) accounting documents authenticated by an officer employed in the administration or enforcement of customs in the country to which the film or video tape was exported; or\n- (c) a copy of the shipping documents confirming the exportation of the film or video tape.\n12. Importers of commercial film or video tape shall also be able to provide proof that the work done abroad was done by Canadian residents using Canadian equipment, or otherwise complies with the conditions of tariff item 9831.00.00 and the Remission Order. The statement (see the Appendix), signed by a responsible individual involved with the importation who can provide the necessary proof, must be provided at the time of accounting.\n13. The statement may be handwritten, stamped, or typed on a commercial contract or invoice covering the goods.\nCorrections and Re-determinations\n14. In accordance with subsection 32.2(2) of the Customs Act (the Act), the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that commercial film imported under tariff item 9831.00.00 did not qualify because a drawback of customs duties and taxes had been claimed for the film, the importer is obligated to adjust the accounting declaration for the goods accordingly.\n15. To correct a declaration, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Act as if it were a re-determination under paragraph 59(1) (a) of the Act .\n16. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Act .\n17. For more information on the filing of corrections, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n18. If the goods no longer qualify under tariff item 9831.00.00, they will also fail to comply with the terms of the Exposed and Processed Film and Recorded Video Tape Remission Order . Under subsection 118(1) of the Customs Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA officer and pay an amount equal to the amount of duties, in this case the GST/HST, that were relieved. When filing Form B2 , the importer must ensure that the \"Special Authority\" field is left blank.\n19. Importers can submit Form B2 under a dual authority, in this case subsection 32.2(2) of the Act and subsection 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n20. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Act , whichever is applicable.\n21. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST/HST and any other excise taxes normally assessed against exposed and processed film and recorded video tape will be owing.\nInterest and Penalties\n22. In accordance with subsection 33.4(1) of the Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA, from the day following the original date of accounting until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item 9831.00.00 for the reason mentioned in paragraph 10, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of release until the amount owing is paid.\n23. Importers who have \"reason to believe\" and who do not file corrections within the 90-day period as required under section 32.2 of the Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS).\n24. More information on penalties is available in Memorandum D22-1-1, Administrative Monetary Penalty System .\n25. More information on self-adjustments is available in Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n26. More information on the interest and penalty provisions of the Act and Customs Tariff is available in Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\nAdditional Information\n27. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website\n28. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2016-01-07", + "current_to": "2016-01-07", + "citation": "Memorandum D8-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html" + }, + { + "id": "dmemo-D8-3-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-2", + "marginal_note": "Appendix", + "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order", + "division": "", + "heading": "", + "text": "Statement of Compliance for Commercial Importations of Film or Video Tape Under Tariff Item 9831.00.00\nI certify that the film and/or video tape referenced in this invoice/sales contract are being imported in compliance with the conditions specified for these goods in tariff item 9831.00.00 of the Schedule to the Customs Tariff and the Exposed and Processed Film and Recorded Video Tape Remission Order .\n- Name:\n- Title:\n- Company:\n- Status:\n- Telephone:\n- Facsimile:", + "history": "", + "last_amended": "2016-01-07", + "current_to": "2016-01-07", + "citation": "Memorandum D8-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html" + }, + { + "id": "dmemo-D8-3-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-2", + "marginal_note": "References", + "part": "Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-10 Legislative references: Customs Act Customs Tariff Excise Tax Act Other references: D11-6-5 , D11-6-6 , D22-1-1 Exposed and Processed Film and Recorded Video Tape Remission Order Superseded memorandum D: D8-3-2 dated March 29, 1999", + "history": "", + "last_amended": "2016-01-07", + "current_to": "2016-01-07", + "citation": "Memorandum D8-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-2-eng.html" + }, + { + "id": "dmemo-D8-3-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-6", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, March 4, 2021\nThis document is also available in PDF (241 Kb) [ help with PDF files ]\nIn Brief\nThe editing revision made in this memorandum is the addition of an Appendix to provide the Passover holiday dates for 2020 through 2030. The editing revision made in this memorandum also provides additional information on the eligibility of goods for relief of sales taxes under the Passover Products Remission Order .\nThis memorandum outlines the conditions under which certain products imported for use during the Passover holidays qualify for customs duty-free entry. It also sets out the procedures to follow to import customs duty-free Kosher for Passover margarine.", + "history": "", + "last_amended": "2021-03-04", + "current_to": "2021-03-04", + "citation": "Memorandum D8-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html" + }, + { + "id": "dmemo-D8-3-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-6", + "marginal_note": "Legislation", + "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order", + "division": "", + "heading": "", + "text": "- Customs Tariff – Tariff item 9905.00.00\n- Passover Products Remission Order", + "history": "", + "last_amended": "2021-03-04", + "current_to": "2021-03-04", + "citation": "Memorandum D8-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html" + }, + { + "id": "dmemo-D8-3-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-6", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order", + "division": "", + "heading": "", + "text": "Tariff Item 9905.00.00; Relief of customs duties applicable to importations of Passover products.\n1. To obtain relief from customs duties payable on imported Passover products, goods must be found on the list of goods described in tariff item 9905.00.00 within the Customs Tariff.\n2. Goods that are identified on the tariff item 9905.00.00 list must be imported during the period beginning two months before the eve of the first day of the holiday and ending on the last day of the holiday. The dates of the Passover holidays have been identified in the Appendix below.\n3. The package containing the product must be marked with any certified Kosher symbols, such as:\n- (a) the symbol “uP”;\n- (b) “Kosher Lepesach”; or\n- (c) “Kosher for Passover” or similar wording\n4. Margarine is also an agricultural product subject to Tariff Rate Quota (TRQ). According to the current list of products described in the list of tariff item 9905.00.00, only margarine of tariff item 1517.10.10 (within access commitment) is eligible for relief of customs duty under tariff item 9905.00.00. An import permit from Global Affairs Canada is required for “within access commitment” margarine importations.\n5. For further information on Tariff Rate Quotas, see Memoranda D10-18-6, First-come, First-serve Agricultural Tariff Rate Quotas and D10-18-1, Tariff Rate Quotas.\n6. For the purposes of tariff item 9905.00.00, “matzo and matzo products” include any product whose main ingredient is derived from matzo, matzo meal, or matzo flour. The meal or flour can be made from the five grains mentioned in the Torah, namely: wheat, barley, spelt, rye and oats. Generally, wheat and barley are subject to TRQs. However, the duty relief tariff item places no restrictions on whether the matzo or matzo product is imported “within access commitment” or “over access commitment.” Nevertheless, matzo is a grain product and may require an import permit for accurate reporting.\n7. If the imported matzo and cake mixes meet the criteria stipulated in tariff item 9905.00.00 (marked and imported during the holiday timeframe), then the importer could obtain relief of the customs duty on the importation of goods meeting the terms of tariff item 9905.00.00.\n8. The address to apply for an import permit, if required, is:\nGlobal Affairs Canada Trade Controls and Technical Barriers Bureau Trade Controls Policy Division 125 Sussex Drive Ottawa, ON K1A 0G2\n9. Requests to amend the list of Passover products in tariff item 9905.00.00 must be submitted to the Minister of Finance. Only “Kosher for Passover” products that are not produced in Canada will be considered.\nPassover Products Remission Order ; Relief of customs taxes applicable to importations of Passover products.\n10. Certain Passover foods that are eligible for the benefits of tariff item 9905.00.00 may also qualify for the Passover Products Remission Order which allows for remission of the customs taxes (GST/HST) in full.\n11. In order to qualify for the Passover Products Remission Order , Passover foods and products must be of a class not available in Canada and must be imported during the period beginning two months before the eve of the first day of the holiday and ending on the last day of the holiday. The dates of the Passover holidays have been identified in the Appendix below.\n12. The provincial sales tax applicable to non-commercial importations is not collected by the CBSA when the goods are entitled to full relief of the GST/HST.\nDocumentation and Accounting Procedures\n13. All customs invoices must clearly show that the imported products are for the Passover holiday.\n14. Importers should ensure that the products are also labelled in accordance with provincial regulations.\n15. Legal Note 3 to Chapter 99 requires imported goods that qualify under a tariff item in Chapter 99 to be classified under a tariff item in Chapters 1 to 97 of the Customs Tariff first in order to determine qualification for the Chapter 99 tariff item.\n16. Accordingly, the regular ten-digit classification number applicable to the goods under Chapters 1 to 97 must appear in field 27 on a Canada Customs Coding Form, Form B3-3.\nI) For goods only meeting the conditions of tariff item 9905.00.00:\n17. To obtain relief of customs duties only on imported goods meeting the requirements identified in paragraph 1 to 7 above, the first four digits of tariff item 9905.00.00 must appear in field 28 of Form B3-3 and, in the case of margarine, the import permit number must appear on Form B3-3 in field 26.\nII) For goods only meeting the conditions of the Passover Products Remission Order :\n18. To obtain relief of the customs taxes (GST/HST) on imported goods meeting the requirements identified in paragraph 10 to 12 above, special authorization code 90-2849 must appear in field 26 of Form B3-3.\n19. In the case of \"within access commitment\" margarine, a two-line entry is required because both the Order in Council P.C. 90-2849 and the import permit number must appear in field 26 of Form B3-3. The first line should detail all of the data including the actual value for duty with code 90-2849 in field 26 of Form B3-3. The second line will detail the same quantity and classification as the previous line, but the value for duty will be input as zero (to ensure no additional duty and taxes are calculated) and the import permit number should appear in field 26 of Form B3-3.\nIII) For goods meeting the conditions of both tariff item 9905.00.00 and the Passover Products Remission Order :\n20. The first four digits of tariff item 9905.00.00 must appear in field 28 and special authorization code 90-2849 appears in field 26 of Form B3-3.\n21. In the case of \"within access commitment\" margarine, a two-line entry is required because both the Order in Council P.C. 90-2849 and the import permit number must appear in field 26 of Form B3-3. The first line should detail all of the data including the actual value for duty with 90-2849 in field 26 of Form B3-3. The second line will detail the same quantity and classification as the previous line, but the value for duty will be input as zero (to ensure no additional duty and taxes are calculated) and the import permit number should appear in field 26 of Form B3-3.\nAdditional Information\n22. For certainty regarding the tariff classification of a good, applicants may request an advance ruling. Details on how to present such an application are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix Dates of the Passover holiday: 2020-2030. Thursday April 9, 2020 Sunday March 28, 2021 Saturday April 16, 2022 Thursday April 6, 2023 Tuesday April 23, 2024 Sunday April 13, 2025 Thursday April 2, 2026 Thursday April 22, 2027 Tuesday April 11, 2028 Saturday March 31, 2029 Thursday April 18, 2030 References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-12 Legislative references: Customs Tariff Passover Products Remission Order Other references: D10-18-1 , D10-18-6 , D11-11-3 Superseded memorandum D: D8-3-6 dated March 1, 2016 Date modified: 2021-03-04", + "history": "", + "last_amended": "2021-03-04", + "current_to": "2021-03-04", + "citation": "Memorandum D8-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html" + }, + { + "id": "dmemo-D8-3-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-6", + "marginal_note": "Appendix", + "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order", + "division": "", + "heading": "", + "text": "Dates of the Passover holiday: 2020-2030.\n- Thursday April 9, 2020\n- Sunday March 28, 2021\n- Saturday April 16, 2022\n- Thursday April 6, 2023\n- Tuesday April 23, 2024\n- Sunday April 13, 2025\n- Thursday April 2, 2026\n- Thursday April 22, 2027\n- Tuesday April 11, 2028\n- Saturday March 31, 2029\n- Thursday April 18, 2030", + "history": "", + "last_amended": "2021-03-04", + "current_to": "2021-03-04", + "citation": "Memorandum D8-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html" + }, + { + "id": "dmemo-D8-3-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-6", + "marginal_note": "References", + "part": "Tariff Item 9905.00.00 and the Passover Products Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-12 Legislative references: Customs Tariff Passover Products Remission Order Other references: D10-18-1 , D10-18-6 , D11-11-3 Superseded memorandum D: D8-3-6 dated March 1, 2016", + "history": "", + "last_amended": "2021-03-04", + "current_to": "2021-03-04", + "citation": "Memorandum D8-3-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-6-eng.html" + }, + { + "id": "dmemo-D8-3-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-7", + "marginal_note": "Guidelines and General Information", + "part": "Administration of the Printed Material for Foreign Carriers Remission Order", + "division": "", + "heading": "", + "text": "1. The Canada Border Services Agency (CBSA) is satisfied that the foreign countries in the Appendix of this memorandum grant a privilege similar to that contained in the Printed Material for Foreign Carriers Remission Order, 1995 to airlines registered in Canada. The airlines registered in the countries listed in the Appendix may be extended the benefits of the Remission Order.\n2. The Printed Material for Foreign Carriers Remission Order, 1995 only provides GST relief. Goods must be properly classified under the provisions of the Customs Tariff . Trade advertising material, commercial catalogues and the like are classified under tariff item No. 4911.10.00.\n3. The term \"other advertising material\" refers to products made of paper and does not include such items as golf bags, flight bags, umbrellas, glasses, calculators, pens, and T-shirts.\n4. All customs documents relating to goods for which remission has been claimed according to this Remission Order are to bear the number of this Order in Council, in the \"Special Authority\" field, in the following format: 95-1202.\n5. If the goods no longer qualify under the terms of the Printed Material for Foreign Carriers Remission Order, 1995 , the importer must report the failure to comply, within 90 days after the date of failure to comply, to the CBSA and pay an amount equal to the amount of GST that was relieved.When filing Form B2, Canada Customs – Adjustment Request , the importer must ensure that the \"Special Authority\" field is left blank.\n6. Importers can submit Form B2 under the authority of subsection 118(1) of the Customs Tariff .\n7. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the GST relieved will be owing.\n8. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed to the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of the Remission Order and ending on the day the amount is paid in full. However, under subsection 123(4) no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply. If the GST owing on the printed material is paid within 90 days, no interest will be charged on that portion of the amount owing. If the GST is not paid until after 90 days, interest will be charged as of the date of failure to comply.\n9. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on interest and penalty provisions.\nAdditional Information\n10. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-09-24", + "current_to": "2015-09-24", + "citation": "Memorandum D8-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html" + }, + { + "id": "dmemo-D8-3-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-7", + "marginal_note": "Appendix", + "part": "Administration of the Printed Material for Foreign Carriers Remission Order", + "division": "", + "heading": "", + "text": "List of Countries That may be Extended the Benefits of the Remission Order\n- Antigua\n- Argentina\n- Australia\n- Austria\n- Barbados\n- Belgium\n- Brazil\n- Bulgaria\n- Chile\n- China (People's Republic of)\n- Costa Rica\n- Cuba\n- Cyprus\n- Czech Republic\n- Denmark\n- Dominican Republic\n- El Salvador\n- Estonia\n- Egypt\n- Fiji\n- Finland\n- France\n- Germany\n- Greece\n- Guatemala\n- Haiti\n- Hong Kong\n- Hungary\n- Iceland\n- Indonesia\n- Ireland\n- Israel\n- Italy\n- Ivory Coast\n- Jamaica\n- Japan\n- Jordan\n- Korea (Republic of)\n- Latvia\n- Lithuania\n- Luxembourg\n- Malaysia\n- Malta\n- Mexico\n- Morocco\n- Netherlands\n- New Zealand\n- Nicaragua\n- Norway\n- Pakistan\n- Panama\n- Peru\n- Philippines\n- Poland\n- Portugal\n- Romania\n- Russia\n- St. Kitts and Nevis\n- Saint Lucia\n- Saudi Arabia\n- Singapore\n- Slovak Republic\n- Slovenia\n- Spain\n- Sweden\n- Switzerland\n- Taiwan\n- Thailand\n- Trinidad and Tobago\n- Turkey\n- Ukraine\n- United Kingdom\n- United States of America\n- Venezuela", + "history": "", + "last_amended": "2015-09-24", + "current_to": "2015-09-24", + "citation": "Memorandum D8-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html" + }, + { + "id": "dmemo-D8-3-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-7", + "marginal_note": "References", + "part": "Administration of the Printed Material for Foreign Carriers Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-33 Legislative references: Customs Tariff Excise Tax Act Financial Administration Act Printed Material for Foreign Carriers Remission Order, 1995 Other references: D11-6-5 , Form B2 Superseded memorandum D: D8-3-7 dated October 9, 1998", + "history": "", + "last_amended": "2015-09-24", + "current_to": "2015-09-24", + "citation": "Memorandum D8-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-7-eng.html" + }, + { + "id": "dmemo-D8-3-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-8", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad", + "division": "", + "heading": "", + "text": "1. This Order remits the goods and services tax/harmonized sales tax ( GST/HST ) on all Canadian manufactured or previously accounted for civil (i.e., non-military) aircraft, aircraft engines, and flight simulators, as well as parts of all the foregoing, when returned to Canada after having been repaired abroad. Applicable taxes, however, must be paid on the value of the parts used in performing the repairs.\n2. In order to be accorded a remission under this Order, a part exported for repair must be classifiable under tariff item No. 9967.00.00 of the Customs Tariff . Both complete parts and components of complete parts may qualify under this Order.\n3. For the purposes of this Order, a repair of Canadian civil aircraft, aircraft engines, flight simulators, or parts thereof shall include:\n- (a) regular maintenance;\n- (b) parts requiring overhaul within a time period designated by the manufacturer or as required by federal regulations; and\n- (c) rebuilding, refurbishing, modification, and conversion of the aircraft, aircraft engine, flight simulator, or parts of all the foregoing, to restore the article to an operating condition.\n4. A remission under this Order may be granted whether or not the repairs could have been made in Canada.\n5. To qualify for relief under this Remission Order, it must be substantiated that civil aircraft, aircraft engines, flight simulators, and parts thereof temporarily exported for repairs originated from Canada and are not new importations. Proof of origin for Canadian goods returning to Canada is required by the Canada Border Services Agency (CBSA) at the time of release of the goods.\n6. Where possible, the CBSA has attempted to align its documentation requirements for proof of export, destruction, or origin with existing commercial documents. The commercial documents must describe the goods in sufficient detail to enable the CBSA officer to verify that the goods returning to Canada are of Canadian origin. This may take the form of a work order or contract from the Canadian owner with a commercial invoice for the repairs. Acceptable proof of export is fully described in Memorandum D20-1-4, Proof of Export, Canadian Ownership, and Destruction of Commercial Goods . A Form E15 Certificate of Destruction/Exportation may also be used. Detailed instructions on the use and completion of the form may be found in Memorandum D20-1-4. However, it should be noted that failure to present conclusive proof may result in the denial of relief of duties and/or taxes.\n7. All goods presented for identification at an inland CBSA office must be forwarded \"in bond\" to the customs point of exit; otherwise, the goods must be identified at the customs point of exit. The regulations relating to bonding requirements may be found in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n8. Articles should be presented to CBSA for examination prior to packing and crating if this packing and crating would render the articles impossible to identify at the time of export.\n9. At the time of re-importation of the repaired articles, the original of Form E15 or export document should be filed with the CBSA copy of the import account document, and a copy of the form should be attached to the CBSA copy of the accounting document.\nAircraft Emergency Repairs\n10. Subsection 101(2) of the Customs Tariff (as outlined in Memorandum D8-2-1, Canadian Goods Abroad Program ) provides relief of the GST/HST otherwise payable on aircraft repaired outside of Canada and on the value of the repairs made to the aircraft, provided:\n- (a) the repairs were declared at the time of importation; and\n- (b) the repairs resulted from an unforeseen contingency that occurred outside of Canada and were necessary to enable the safe return of the aircraft to Canada.\nInvoicing of Repairs\n11. A Form CI1, Canada Customs Invoice is to be completed where applicable. The full value of the goods at the time of return to Canada is to be shown in the selling price column of the invoice. A statement of the value of the repair is to be shown in the body of the invoice. The cost of the material used, labor, factory overhead, plus a normal profit markup are to be taken into consideration when calculating such value, whether a charge is made for the service or if it is performed free under warranty or similar arrangement.\n12. All customs documents relating to goods for which remission is being claimed in accordance with this Order are to bear the number of the Order in Council, in the \"Special Authority\" field, in the following format: 82-1994 .\nCBSA Procedures to Be Followed at Exportation\n13. The CBSA will examine the goods to ensure that they are, in fact, the goods described on the relevant export documents. Discrepancies between the goods described on the form and those examined must be clearly indicated by the CBSA officer.\n14. If Form E15 is used as proof of export, instructions on its completion and the CBSA procedures can be found in Appendix B to Memorandum D20-1-4 . The CBSA officer will check the appropriate boxes on Form E15 and sign and date stamp the appropriate fields upon completion of the examination.\nCorrections and Re-determinations\n15. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer/exporter realizes that the goods exported/imported were not classifiable under tariff item No. 9967.00.00, the goods are no longer in compliance with a tariff item condition and the importer/exporter is obligated to adjust the accounting declaration for the goods.\n16. To correct a declaration, Form B2, Canada Customs – Adjustment Request should be submitted to the appropriate regional CBSA office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n17. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n18. For more information on the filing of corrections, refer to Memorandum D11-6-6 \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n19. If the goods no longer qualify under tariff item No. 9967.00.00 they will also fail to comply with the terms of the Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order . Under subsection 118(1) of the Customs Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA officer and pay an amount equal to the amount of duties, in this case the GST/HST , that were relieved.When filing Form B2, the importer must insure that the \"Special Authority\" field is left blank.\n20. Importers can submit a Form B2 under a dual authority, in this case under subsections 32.2(2) of the Customs Act and 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n21. If as a result of an audit, examination, or verification by the CBSA, goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\n22. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST/HST normally assessed against these goods will be due.\nInterest and Penalties\n23. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA, from the day following the original date of accounting until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item No. 9967.00.00 for the reason mentioned in paragraph 15, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of accounting until the amount owing is paid.\n24. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of a Remission Order and ending on the day the amount is paid in full. However, under subsection 123(4), no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply. Continuing the example in paragraph 23, if the GST/HST and any excise taxes owing on the goods are paid within 90 days, no interest will be charged on that portion of the amount owing. If the GST/HST and any other excise taxes are not paid until after 90 days, interest will be charged as of the date of failure to comply.\nAdditional Information\n25. More information on interest and penalty provisions may be found in Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\n26. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-06-23", + "current_to": "2015-06-23", + "citation": "Memorandum D8-3-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-8-eng.html" + }, + { + "id": "dmemo-D8-3-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-8", + "marginal_note": "References", + "part": "Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6565-5-2 Legislative references: Customs Tariff Customs Act Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order Other references: D3-1-1 , D8-2-1 , D11-6-5 , D11-6-6 , D20-1-4 Forms E15 , CI1 , B2 Superseded memorandum D: D8-3-8 dated September 24, 1998", + "history": "", + "last_amended": "2015-06-23", + "current_to": "2015-06-23", + "citation": "Memorandum D8-3-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-8-eng.html" + }, + { + "id": "dmemo-D8-3-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-11", + "marginal_note": "Legislation", + "part": "Tariff Item 9832.00.00 Coffins or Caskets", + "division": "", + "heading": "", + "text": "Coffin or Casket Remission Order\nOrder Respecting the Remission of Taxes Imposed Under Division III of Part IX and Under any other Part of the Excise Tax Act on Imported Coffins or Caskets\nShort Title\n1. This Order may be cited as the Coffin or Casket Remission Order .\nRemission\n2. Subject to section 3, remission is hereby granted of the taxes paid or payable under Division III of Part IX and under any other Part of the Excise Tax Act on any imported coffin or casket that\n- (a) is imported by a funeral director who does not normally reside in Canada or carry on business in Canada in order to transport the remains of a non-resident person who died in Canada, where the funeral service and burial or cremation take place outside Canada;\n- (b) is imported into Canada containing the remains of a person who died outside Canada, where the funeral service is held in Canada and the burial or cremation takes place outside Canada; or\n- (c) is imported into Canada containing the remains of a person who died outside Canada, where the burial or cremation takes place in Canada.\nCondition\n3. Remission is granted under this Order on condition that a claim for remission is made in writing to the Minister of National Revenue, in a form satisfactory to the Minister, within two years after the date of importation.", + "history": "", + "last_amended": "2014-03-04", + "current_to": "2014-03-04", + "citation": "Memorandum D8-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html" + }, + { + "id": "dmemo-D8-3-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-11", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Item 9832.00.00 Coffins or Caskets", + "division": "", + "heading": "", + "text": "1. Tariff item 9832.00.00 allows for the duty-free entry of coffins or caskets:\n- (a) containing the remains of a person who died abroad or,\n- (b) imported by a funeral director who does not normally reside in Canada or carry on business in Canada, to transport the remains of a non-resident who died in Canada, where the funeral service and burial or cremation will take place outside Canada.\n2. The Coffin or Casket Remission Order remits the goods and services tax/harmonized sales tax ( GST / HST ) and all other excise taxes levied under the Excise Tax Act on these coffins or caskets\n3. All customs documents relating to goods for which a remission of the GST / HST and any other excise taxes has been claimed are to show the Order in Council number in the \"Special Authority\" field, in the following format: 83-1250 .\nCorrections and Re-determinations\n4. In accordance with subsection 32.2(2) of the Customs Act , the importer is obligated to make a correction to declarations of tariff classification, value for duty, and origin within 90 days after the importer has reason to believe that the original declaration is incorrect. For example, if the importer realizes that the coffin imported under tariff item 9832.00.00 will be used by a resident of Canada and the funeral service will be held in Canada, the goods no longer meet the conditions of relief and the importer is obligated to adjust the accounting declaration for the goods.\n5. To correct a declaration, Form B2 – Canada Customs – Adjustment Request , should be submitted to the appropriate Canada Border Services Agency (CBSA) office and any customs duties and taxes owing paid. A correction shall be treated for the purposes of the Customs Act as if it were a re-determination under paragraph 59(1) (a) of the Customs Act .\n6. The obligation to make a correction in respect of imported goods ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Customs Act .\n7. For more information on the filing of corrections, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nFailure to Comply\n8. If the goods no longer qualify under tariff item 9832.00.00, they will also fail to comply with the terms of the Coffin or Casket Remission Order . Under subsection 118(1) of the C ustoms Tariff , within 90 days after the date of failure to comply, the importer must report the failure to comply to a CBSA office and pay an amount equal to the amount of duties, in this case the GST / HST , that were relieved. When filing Form B2 , the importer must ensure that the \"Special Authority\" field is left blank.\n9. Importers can submit the Form B2 under a dual authority, in this case subsection 32.2(2) of the Customs Act and subsection 118(1) of the Customs Tariff .\nAudit, Examination, or Verification\n10. If as a result of an audit, examination, or verification by the CBSA , goods are found to have been declared incorrectly, the customs duties payable on the goods will be subject to a re-determination or further re-determination under paragraph 59(1) (a) or (b) of the Customs Act , whichever is applicable.\n11. Under subsection 118(1) of the Customs Tariff , where the importer has failed to comply with the terms of the Remission Order, an amount equal to the duties relieved will be owing. In this case, the GST / HST and any other excise taxes normally assessed against coffins or caskets will be owing.\nInterest and Penalties\n12. In accordance with subsection 33.4(1) of the Customs Act , the importer is liable to pay interest against any outstanding customs duty amount owed to the CBSA until the amount is paid in full. The interest will be calculated at the specified rate beginning on the first day after the date the importer became liable to pay the customs duties. For example, where it is determined that the goods were imported incorrectly under tariff item 9832.00.00 for the reason mentioned in paragraph 4 of this memorandum, the importer is obligated to pay interest on the customs duty amount owing from the day following the original date of accounting until the amount owing is paid.\n13. Importers who have \"reason to believe\" and who do not file corrections within the 90-day period as required under section 32.2 of the Customs Act will be liable to penalties under the Administrative Monetary Penalty System (AMPS).\n14. More information on penalties is available in Memorandum D22-1-1 , Administrative Monetary Penalty System .\n15. More information on self-adjustments is available in Memorandum D11-6-6 .\n16. More information on the interest and penalty provisions of the Customs Act and Customs Tariff is available in Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/ Re-appraisals , and Duty Relief .\nAdditional Information\n17. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website", + "history": "", + "last_amended": "2014-03-04", + "current_to": "2014-03-04", + "citation": "Memorandum D8-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html" + }, + { + "id": "dmemo-D8-3-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-11", + "marginal_note": "References", + "part": "Tariff Item 9832.00.00 Coffins or Caskets", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 6564-2 Legislative references: Customs Tariff Customs Act Excise Tax Act Coffin or Casket Remission Order Other references: D11-6-5 , D11-6-6 , D22-1-1 Form B2 Superseded memorandum D: D8-3-11 dated September 11, 1998", + "history": "", + "last_amended": "2014-03-04", + "current_to": "2014-03-04", + "citation": "Memorandum D8-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-11-eng.html" + }, + { + "id": "dmemo-D8-3-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-15", + "marginal_note": "Legislation", + "part": "Application of the Computer Carrier Media Remission Order", + "division": "", + "heading": "", + "text": "Computer Carrier Media Remission Order", + "history": "", + "last_amended": "2014-02-03", + "current_to": "2014-02-03", + "citation": "Memorandum D8-3-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html" + }, + { + "id": "dmemo-D8-3-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-15", + "marginal_note": "Guidelines and General Information", + "part": "Application of the Computer Carrier Media Remission Order", + "division": "", + "heading": "", + "text": "1. All Canada Border Services Agency (CBSA) documents relating to goods imported in accordance with the Computer Carrier Media Remission Order , are to bear the number in Council (refer to the legislative references of this memorandum).\n2. The value for duty of computer software is to be determined under the value for duty provisions of the Customs Act (the Act) and must include the value of the carrier medium, the value of the instructions or data to be used by data processing equipment contained on it, and the value of reproducing the instructions or data on the medium. For more information, refer to Memorandum D13-11-6, Determining Value for Duty of Computer Software .\n3. The value for duty of the carrier medium and the reproduction service will be determined as follows:\n- (a) If the medium is purchased by the exporter under competitive conditions, the purchase price will be acceptable for value for duty purposes.\n- (b) If the medium is manufactured by the exporter, the valuation provisions of the Act will apply. For more information, refer to D13-11-6 .\n- (c) If the reproduction service is purchased by the exporter under competitive conditions, the purchase price will be acceptable for value for duty purposes.\n- (d) If the reproduction service is performed by the exporter, the valuation provisions of the Act will apply. For more information, refer to D13-11-6 .\n4. Importers are requested to declare the value of the instructions or data contained on the carrier medium separately from the value of the carrier medium and the reproduction service.\n5. The value of the instructions or data which are subject to the Remission Order refers to the value of the instructions or data contained on the carrier media only. Instructions or data contained in other forms such as printed matter, instruction booklets, etc., are not subject to the Remission Order and should be valued separately from the carrier medium and the instructions or data contained on the carrier medium. Although such material is to be valued separately, the tariff classification of the subject goods is not influenced.\n6. The Remission Order does not consider the applicability of the goods and services tax (GST). The GST is payable on the full value for duty of the software package (i.e., disk and program).", + "history": "", + "last_amended": "2014-02-03", + "current_to": "2014-02-03", + "citation": "Memorandum D8-3-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html" + }, + { + "id": "dmemo-D8-3-15-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-15", + "marginal_note": "Additional Information", + "part": "Application of the Computer Carrier Media Remission Order", + "division": "", + "heading": "", + "text": "7. For more information, call contact the CBSA Border Information Service (BIS): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform)\nContact Us at the CBSA website", + "history": "", + "last_amended": "2014-02-03", + "current_to": "2014-02-03", + "citation": "Memorandum D8-3-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html" + }, + { + "id": "dmemo-D8-3-15-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-15", + "marginal_note": "References", + "part": "Application of the Computer Carrier Media Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Act Computer Carrier Media Remission Order Other references: D13-11-6 Superseded memorandum D: D8-3-15 dated July 2, 1997", + "history": "", + "last_amended": "2014-02-03", + "current_to": "2014-02-03", + "citation": "Memorandum D8-3-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-15-eng.html" + }, + { + "id": "dmemo-D8-3-16-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-16", + "marginal_note": "Remission Order", + "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order", + "division": "", + "heading": "", + "text": "Order Respecting the Remission of Customs Duties Paid or Payable on Computer Equipment Imported Into Canada for Use in Carrying Out Systems Software Development Contracts\nShort Title\n1. This Order may be cited as the Systems Software Development Contract Remission Order .\nInterpretation\n2. In this Order, \"computer equipment\" means\n- (a) automatic data processing machines, systems and components;\n- (b) accessories, attachments and peripheral equipment for use with any of the goods referred to in paragraph (a) ;\n- (c) electrical or electronic apparatus or equipment to be operated by or in conjunction with any of the goods referred to in paragraphs (a) and (b) ;\n- (d) recorded carrier media; and\n- (e) parts of any of the goods referred to in paragraphs (a) to (d) . ( matériel informatique )\n\"Minister\" means the Minister of National Revenue; ( ministre ) \"support\" means the correction of deficiencies or other problems encountered in the subsequent use of operational or applications systems software that has been developed pursuant to a systems software development contract; ( soutien ) \"systems software development contract\" means a contract between a Canadian company and a foreign company for the development or for the development and support by the Canadian company of new operational or applications systems software for use with existing or future computer systems, or for the modification of existing systems software by the Canadian company to make it compatible with existing or future computer systems. ( contrat de mise au point de logiciel )\nRemission\n3. Subject to section 5 , remission is hereby granted of the customs duties paid or payable under the Customs Tariff on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n4. Repealed.\nConditions\n5. Remission is granted under this Order on condition that\n- (a) the computer equipment is imported on or after January 1, 1984 ;\n- (b) within three years after the computer equipment was accounted for under the Customs Act ; (i) the computer equipment is either exported from Canada or destroyed under supervision of a border services officer; and (ii) all the software that has been developed under the systems software development contract is exported from Canada unless the Canadian company is obligated under the contract to provide support for the developed software, in which case, the Canadian company may retain one copy of the software for such purpose;\n- (c) the Canadian company maintains records satisfactory to the Minister, of the use that is made of the computer equipment while in Canada, and provides to the Minister such reports or other information as he may require for administering this Order; and\n- (d) a claim for remission is made to the Minister within three years after the date the computer equipment was accounted for under the Customs Act .", + "history": "", + "last_amended": "2013-09-18", + "current_to": "2013-09-18", + "citation": "Memorandum D8-3-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html" + }, + { + "id": "dmemo-D8-3-16-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-16", + "marginal_note": "Guidelines and General Information", + "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order", + "division": "", + "heading": "", + "text": "1. This Remission Order provides remission of customs duties paid or payable on computer equipment imported into Canada by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n2. The reference in section 2 of the Order to the \"Minister of National Revenue\" should be interpreted as Minister of Public Safety and Emergency Preparedness.\n3. This Remission Order does not provide relief of the goods and services tax ( GST ).\n4. When a company wishes to qualify for this Remission Order, prior to the importation of any goods, it is required to satisfy the Canada Border Services Agency ( CBSA ) that it will meet the conditions and requirements set forth in the Order in Council and that the records kept are sufficient to establish such compliance. A detailed proposal of how imported goods will be controlled must be supplied to the CBSA prior to using any such Order.\n5. This Order provides for a remission of the customs duties paid or payable on computer equipment when imported by or on behalf of a Canadian company for use in carrying out a systems software development contract.\n6. For the purposes of this Order, equipment encompasses machines and apparatus which are electronic data processing ( EDP ) equipment in their own right, as well as peripheral equipment used with accessories and attachments, but does not include replacement parts. Peripheral equipment means devices which serve to feed data into the system or receive information from the system (i.e., input/output devices).\n7. Accessories and attachments are devices of secondary or subordinate importance which augment the capabilities of EDP apparatus, but are not essential for their operation. Parts, on the other hand, are those components which are designed for and essential for the operation of the article into which they are incorporated.\nAdditional Information\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2013-09-18", + "current_to": "2013-09-18", + "citation": "Memorandum D8-3-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html" + }, + { + "id": "dmemo-D8-3-16-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-3-16", + "marginal_note": "References", + "part": "Instructions Pertaining to the Systems Software Development Contract Remission Order", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 6564-0 Legislative references: Financial Administration Act , subsection 23(2) Order in Council P.C. 1986-502, SI/86-31, as amended by SI/88-18, February 27, 1986 SI/93-720, December 9, 1993, and SI/95-43, April 19, 1995 Other references: N/A Superseded memorandum D: D8-3-16, August 4, 1995", + "history": "", + "last_amended": "2013-09-18", + "current_to": "2013-09-18", + "citation": "Memorandum D8-3-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-3-16-eng.html" + }, + { + "id": "dmemo-D8-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Information Pertaining to Remission Orders", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 18, 2014\nThis document is also available in PDF (54 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not affect or change existing policies or procedures.\nThis memorandum outlines and explains the procedures followed by the Canada Border Services Agency (CBSA) in administering remission orders.\nLegislation\nCustoms Tariff section 115\nFinancial Administration Act section 23", + "history": "", + "last_amended": "2014-11-19", + "current_to": "2014-11-19", + "citation": "Memorandum D8-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html" + }, + { + "id": "dmemo-D8-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-1", + "marginal_note": "Guidelines and General Information", + "part": "Information Pertaining to Remission Orders", + "division": "", + "heading": "", + "text": "1. All goods imported into Canada are subject to the provisions of the Customs Act , Customs Tariff , Excise Act , Excise Tax Act , and the Special Import Measures Act , by which customs duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax, are assessed. However, the Governor in Council may remit all or a portion of the customs duties pursuant to either section 115 of the Customs Tariff on the recommendation of the Minister of Public Safety and Emergency Preparedness or section 23 of the Financial Administration Act , on the recommendation of the Minister of Finance or the Minister of Public Safety and Emergency Preparedness.\nApplication\n2. There are two types of remission orders, one founded on administrative circumstances, the other based on the provisions of the legislation listed in paragraph 1. Applications for remission based on administrative circumstances are submitted to the Director, Trade Compliance Division, at the address shown in the Appendix. A copy of the information required in the application is also listed in the Appendix. Applications for remission based on legislation are submitted to Department of Finance. For clarification of the information required contact the Manager, Tariffs and Trade Policy Division, International Trade Policy Division, Finance Canada.\n3. The following are some examples of requests that relate to the administration of the Customs Tariff :\n- (a) where incorrect information supplied by CBSA officials, or improper action taken by CBSA officials, prevented an importer from receiving a refund of customs duties to which that importer was legally entitled under the provisions of the Customs Act or the Customs Tariff ;\n- (b) where incorrect information supplied by CBSA officials to an importer concerning tariff classification, rate of duties, method of valuation, tariff treatment etc. prior to importation caused a subsequent assessment of duties that could not be passed on by the importer to an end-user;\n- (c) for remedial action where the appeal process took so long to conclude that it prevented the importer from receiving a refund of duties that the importer would have received, had the appeal process not taken so long to conclude.\n4. The CBSA will not consider any applications for remission where the goods have not already been imported into Canada.\n5. Requests related to the administration of the Customs Tariff take into consideration the following:\n- (a) there is no evidence of bad faith on the part of the applicant requesting the remission;\n- (b) the applicant could not reasonably have been expected to initiate timely actions to avoid or minimize the duties owing;\n- (c) the applicant requests remission within a reasonable time period to enable the CBSA to properly investigate the matter; and\n- (d) there is written evidence to substantiate the fact that the CBSA has given incorrect information to the applicant.\nDocumentation\n6. Each remission order passed by the Governor in Council is given a registration number. This number is found on the top right hand corner of the first page of the order and is followed by the date of passage. For example, the Charitable Goods Remission Order , bears the number P.C. 1997-2037, dated December 29, 1997.\n7. All accounting documents or importation permits relating to goods for which remission is being requested in accordance with an order are to bear the number of the order in council in the special authority field. For example, the number for the above-mentioned Charitable Goods Remission Order would be 97-2037. Memorandum D17-1-10, Coding of Customs Accounting Documents provides detailed instructions for completing customs documents.\n8. Where an order sets out conditions that must be met after the importation of the goods, the importer must be prepared to provide proof of compliance should the importation be subject to verification.\nFailure to Comply\n9. In accordance with subsection 118(1) of the Customs Tariff , an importer is obligated to report the failure to comply with a condition for which the goods have received relief. For example, if the importer realizes that the goods imported using the benefits of a remission order were not in compliance with the conditions of the order or the purpose of the importation has changed (for example, goods imported under the Commercial Samples Remission Order are sold), the importer is obligated to report the non-compliance within 90 days of the date of failure to comply, and any amount of duties owing must be paid.\n10. Where Form E29B, Temporary Admission Permit , was used to document the goods at time of importation, a Canada Customs Coding Form , Form B3-3, must be submitted to the appropriate regional customs office and any duties owing paid. Where Form B3-3 was used to account for the goods at time of importation, Form B2, Canada Customs – Adjustment Request , should be submitted to the appropriate regional CBSA office and any duties owing paid.\nInterest\n11. Under subsection 123(2) of the Customs Tariff , interest at the specified rate is also owing against any duties owed the CBSA for the period beginning on the day that the goods were no longer in compliance with the terms of a remission order and ending on the day the amount is paid in full. However, under subsection 123(4), no interest will be incurred if the importer pays the amount owing within 90 days of the date of failure to comply.\nAdministrative Monetary Penalty System (AMPS)\n12. Where the importer fails to report the non-compliance or fails to pay the duties owing, an officer may apply AMP penalty C214 or C215 . Further information regarding AMPS can be found in Memorandum D22-1-1, Administrative Monetary Penalty System .\nAdditional Information\n13. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .\nAppendix\nRequest for Remission of Duties Due to Administrative Error\nPlease provide a description of the circumstances of the importation including:\n- A copy of the reporting and/or accounting documentation, Canada Customs Coding Form , Form B3-3, or Temporary Admission Permit , Form E29B ;\n- A copy of the written direction received from the CBSA;\n- Should we decide to seek the views of interested parties on your request, would there be any objection to revealing your company's name if we should be asked for it?; and\n- Provide any other supportive or corroborative material you have available.\nPlease submit the information to:\nDirector, Trade Compliance Division Trade Incentives Unit 222 Queen Street, 9th Floor Ottawa ON K1A 0L8", + "history": "", + "last_amended": "2014-11-19", + "current_to": "2014-11-19", + "citation": "Memorandum D8-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html" + }, + { + "id": "dmemo-D8-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-1", + "marginal_note": "References", + "part": "Information Pertaining to Remission Orders", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 6564-0 Legislative references: Financial Administration Act Customs Tariff Customs Act Excise Act Excise Tax Act Special Import Measures Act Charitable Goods Remission Order Commercial Samples Remission Order Other references: D22-1-1 , D17-1-10 Forms B2, B3-3 and E29B AMPS C214 and C215 Superseded memorandum D: D8-4-1 dated January 15, 2009", + "history": "", + "last_amended": "2014-11-19", + "current_to": "2014-11-19", + "citation": "Memorandum D8-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-1-eng.html" + }, + { + "id": "dmemo-D8-4-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, February 15, 2017\nThis document is also available in PDF (80 Kb) [ help with PDF files ]\nIn Brief\nThis document contains editing revisions which do not change existing policies or procedures. This document was updated to correct references and hyperlinks.\nThis memorandum outlines the requirements that highway carriers must meet when reporting and accounting for repairs to their vehicles performed outside Canada.", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D8-4-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "Guidelines and General Information", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "1. Paragraph 12(3) (b) of the Customs Act requires that all repairs to vehicles performed outside Canada must be reported by the drivers to the nearest Canada Border Services Agency (CBSA) office when these vehicles are returned to Canada. Paragraph 32(1) (a) of the Customs Act requires highway carriers to account for repairs to their vehicles performed outside Canada when these vehicles are returned to Canada. Highway carriers can obtain authorization to account for such repairs on a quarterly basis.\n2. All highway vehicles that are exported and then returned to Canada without being repaired, altered in condition or advanced in value by any process are customs duty-free when classified under tariff item No. 9813.00.00 or 9814.00.00 of the Schedule to the Customs Tariff .\n3. Highway vehicles that are repaired after being exported from Canada are subject to duty and taxes, including the Goods and Services Tax (GST), on their full value for duty when they return to Canada, unless they meet the conditions of one of the following pieces of legislation:\n- a) Paragraph 101(1) (a) of the Customs Tariff Act ;\n- b) Subsection 101(2) of the Customs Tariff Act ; or\n- c) Tariff item No. 9992.00.00 of the Schedule to the Customs Tariff .\n4. Under certain conditions, vehicles repaired in a non-free-trade partner country may be re-imported under paragraph 101(1) (a) of the Customs Tariff Act . The vehicle is customs duty free, but duties and taxes, including the GST, are payable on the value of the repairs performed abroad. To qualify for paragraph 101(1) (a) of the Customs Tariff Act , the carrier must be prepared to provide proof that the vehicle was exported, was imported back into Canada within one year after leaving Canada, and the repairs performed on the vehicle could not have been done in Canada within a reasonable distance from the operating area of the carrier.\n5. Subsection 101(2) of the Customs Tariff Act grants relief from duties and taxes owing, including the GST, on both the vehicle and the value of emergency repairs done outside Canada, whether or not the emergency repairs are performed in a free-trade partner country. Further information about emergency repairs can be found in Memorandum D8-1-1, Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations .\n6. Under tariff item No. 9992.00.00, vehicles repaired in a free-trade partner country are customs duty-free. The value of the repairs is not subject to customs duties, but, unless the repairs are performed under a warranty arrangement, the value of the repairs is subject to the GST.\n7. Highway carriers are required to report repairs to their vehicles at the time the vehicles are returned to Canada. They are also required to account for the repairs at the same time unless special authorization to account for these repairs on a quarterly basis has been granted by the CBSA. Reporting and accounting are two separate activities.\n8. Highway carriers who wish to obtain an authorization to account on a quarterly basis should apply to the closest CBSA office . Applications must include the following information:\n- (a) legal name of the carrier\n- (b) mailing address\n- (c) contact name, title, telephone and facsimile numbers\n- (d) carrier code number\n- (e) customs port(s) where the carrier's fleet usually crosses into Canada, and\n- (f) whether the carrier has hired owner-operated privately owned vehicles for use in its fleet, and how many.\n9. CBSA offices responsible for authorizing carriers to account for repairs on a quarterly basis are required to submit copies of all letters approving or rescinding this privilege to:\nManager Transporter Compliance Unit Program Compliance and Outreach Division Commercial Program Directorate Canada Border Services Agency 171 Slater Street, 2 nd floor Ottawa, ON K1A 0L8\n10. A highway carrier cannot be authorized for summary accounting for more than five years at a time. Applications to extend an authorization must be submitted to the CBSA at least two months prior to the expiry date.\n11. For the purpose of this memorandum, the term \"repairs\" means any adjustment to a vehicle that restores the vehicle to its original operating condition and includes the replacement or fixing of parts of the vehicle.\n12. For the purpose of this memorandum, the term \"emergency repairs\" means unforeseen repairs that were required to ensure the safe return to Canada of the vehicle.\n13. Examples of emergency repairs include, but are not limited to, broken belts, blown tires, and failed brakes. If auxiliary equipment such as a refrigeration unit fails, repairs to the equipment will qualify, as long as the cargo being carried by the vehicle is perishable.\nReporting requirements\n14. All highway carriers, regardless of whether they are authorized to account for repairs on a quarterly basis, are required, pursuant to paragraph 12(3) (b) of the Customs Act , to report any repairs, including emergency repairs, done abroad on their vehicles at the time these vehicles return to Canada. If the highway carrier requests, the border services officer may stamp the repair invoices as proof of report to the CBSA. Further information about pre-arrival reporting can be found in Memorandum D3-4-2, Highway Pre-arrival and Reporting Requirements .\n15. If, at the time of importation during an examination of the truck, invoices or other evidence of non-reported repairs are found, duties and taxes are to be collected immediately. This applies whether or not the carrier is authorized to present a summary accounting of vehicle repairs. If the carrier is authorized, the inspecting border services officer will inform the issuing office. The issuing office will make a decision regarding whether to revoke the carrier's authorization based on past history. If the carrier is not authorized for summary accounting, routine enforcement procedures apply. Penalties may be issued for non-compliance in addition to the carrier no longer being authorized to participate in the summary accounting program.\n16. The repairs must be reported, whether or not the highway carrier is paying for them. For example, the repairs are performed under a warranty arrangement or paid for by an insurance company, or the vehicle is a leased vehicle and the lease includes a maintenance agreement. In this latter example, the leasing company must account for the repairs at the time of importation or, where authorized, as part of the leasing company's summary accounting. The CBSA officer must stamp the invoice as proof of reporting.\nAccounting requirements\n17. Highway carriers must account for vehicle repairs at the time of importation unless authorized to present a summary accounting of the repairs on a quarterly basis. Where the highway carrier is not authorized, at the time of importation the driver must account for the repairs and pay any duties and taxes owing, including the GST. Complete information on the accounting requirements for goods imported under the provisions of the legislation identified in paragraph 2 is contained in D8-2-1, Canadian Goods Abroad Program , and D8-2-26, Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama . General accounting requirements are outlined in Memorandum D17-1-10, Coding of Customs Accounting Documents .\n18. Drivers acting on behalf of authorized highway carriers must be prepared to present a copy of the CBSA letter of authorization at the border. Failure to present the letter when requested by the inspecting CBSA officer will result in the summary accounting privileges being revoked for that importation.\n19. Owner-operated privately owned vehicles hired by authorized highway carriers may be afforded the benefit of quarterly summary accounting. The driver must be prepared to present the inspecting CBSA officer with a copy of the highway carrier's authorization letter and a copy of an agreement between the driver and the highway carrier confirming that the carrier will assume liability for the duties and taxes owing, including the GST, for all vehicle repairs performed outside Canada. The authorized highway carrier will account for the repairs performed on these privately owned vehicles as part of their quarterly summary accounting.\n20. Care should be taken to ensure that vehicle repairs billed through national accounts are included in the summary accounting. The requirement to account applies whether or not the highway carrier is paying for the repairs. For example, the repairs are performed under a warranty arrangement or paid for by an insurance company. Any customs duties and taxes, including any GST owing, should be included in an insurance settlement. The only time highway carriers do not have to account for repairs is when the repairs are made to a leased vehicle and the lease includes a maintenance agreement. The leasing company must account for the repairs at the time of importation or, where authorized, as part of the leasing company's summary accounting.\nSummary accounting documentation\n21. The quarterly accounting is to be presented on a \"blanket\" coding form, Form B3-3, Canada Customs Coding Form . Repairs accounted for under paragraph 101(1) (a) appear on two lines. The first line shows the Canadian value of the vehicles at time of export from Canada and special authorization code 98-01-0101 appears in field 26. The second line shows a value for duty equivalent to the value of the repairs. Stamped invoices for emergency repairs should be included in quarterly summary accounting of vehicle repairs. The value of any emergency repairs is also accounted for on two lines using special authorization code 98-02-0101 on the first line in field 26. Repairs accounted for under tariff item no. 9992.00.00 are reported on a single line. The value for duty is the value of the repair work done outside Canada. The number of lines on the B3-3 will vary depending on the legislative provisions used at the time of accounting.\n22. Separate summary sheets are to be attached to the Form B3-3. The summary sheets are to be in the format shown in Appendices A, B and C. Only summary sheets for the legislative provisions used are required. All supporting documents, including invoices and work orders, must be retained by the highway carrier for six years. They must be available for examination upon request.\n23. The term supporting documents in paragraph 22 includes proof that the repairs could not be performed in Canada within a reasonable distance from the operating area of the highway carrier as required by paragraph 101(1) (a) of the Customs Tariff Act . It includes proof that the repairs were necessary to ensure the safe return of the vehicle to Canada as required by subsection 101(2) of the Customs Tariff .\n24. The rate of exchange used to calculate the value of the vehicle repairs, in Canadian dollars, must be the rate of exchange on the date the repairs were performed. The date on the repair invoice is to be used, not the date the vehicle returns to Canada, regardless of the length of time between the repairs and the return of the vehicle to Canada. The rate of exchange can be obtained by calling the Border Information Service at 1-800-461-9999 (English) or 1-800-959-2036 (French).\n25. The Form B3-3 must be submitted within 45 days following the end of the quarter to the office identified as the accounting office in their highway carrier's authorization letter. The accounting office does not have to be the same office that issues the authorization letter. Highway carriers wishing to change accounting offices must apply to the office that issued their authorization letter. The authorizing office will then issue a new authorization letter and advise all of the CBSA offices involved. Highway carriers who do not file a summary accounting for four consecutive quarters may have their privileges rescinded.\n26. The quarters are:\n- (a) January 1 to March 31\n- (b) April 1 to June 30\n- (c) July 1 to September 30\n- (d) October 1 to December 31\nVerification\n27. The blanket Form B3-3s and associated summary accounting documents may be subject to verification. Where authorized carriers import through more than one region, a CBSA officer of the region that granted the summary accounting authorization will perform the review. For the purpose of verification, all supporting invoices, work orders and other documentation are to be retained by the highway carrier for at least six years and available for examination upon request.\n28. If it is determined during the verification that the repairs do not qualify under paragraph 101(1) (a) or subsection 101(2) of the Customs Tariff Act or tariff item No. 9992.00.00 of the Schedule to the Customs Tariff , a Detailed Adjustment Statement (DAS) will be issued.\n29. Where it is determined that repairs made abroad have not been accounted for, the highway carrier will be required to pay full duties and taxes on the value of repairs and any interest or penalties applicable. The vehicle in question may also be seized. Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , provides additional information on penalty provisions.\n30. If, in the course of verifying a highway carrier's books and records, invoices for repair work performed outside Canada are identified that have not been accounted for, either at the time of importation or, where authorized, as part of the quarterly accounting, this is a contravention of subsection 32(3) of the Customs Act . Contravention C070 may be applied.\n31. Contravention C070 should not be applied if the carrier can provide a CBSA-stamped invoice for the repair showing that the repairs were emergency repairs.\nAdditional Information\n32. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D8-4-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "Appendix A", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "Repairs to Canadian Goods Abroad, Paragraph 101(1) (a) of the Customs Tariff Act Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D8-4-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "Appendix B", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "Emergency Repairs to Canadian Goods Abroad, Subsection 101(2) of the Customs Tariff Act Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D8-4-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "Appendix C", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "Tariff Item No. 9992.00.00 of the Schedule to the Customs Tariff - Repairs or alterations to Canadian Goods in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama Work order or invoice no. Date of repairs Value of repairs (foreign currency) Rate of exchange Value of repairs (CAN$)", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D8-4-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D8-4-2", + "marginal_note": "References", + "part": "Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Customs Act Reporting of Imported Goods Regulations Customs Tariff Act Other references: D3-4-2 , D8-2-1 , D8-2-26 , D11-6-5 , D17-1-10 Form B3-3, Contravention C070 Superseded memorandum D: D8-4-2, October 22, 2015", + "history": "", + "last_amended": "2017-02-15", + "current_to": "2017-02-15", + "citation": "Memorandum D8-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-4-2-eng.html" + }, + { + "id": "dmemo-D9-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-1", + "marginal_note": "Legislation", + "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material", + "division": "", + "heading": "", + "text": "The Customs Tariff provides that the importation into Canada of any goods enumerated, described or referred to in tariff item 9899.00.00 is prohibited.\nTariff item 9899.00.00 reads, in part:\nBooks, printed paper, drawings, paintings, prints, photographs or representations of any kind that (a) are deemed to be obscene under subsection 163(8) of the Criminal Code;…\nSubsection 163(8) of the Criminal Code reads:\nFor the purposes of this Act, any publication a dominant characteristic of which is the undue exploitation of sex, or of sex and any one or more of the following subjects, namely, crime, horror, cruelty and violence, shall be deemed to be obscene.", + "history": "", + "last_amended": "2017-06-07", + "current_to": "2017-06-07", + "citation": "Memorandum D9-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html" + }, + { + "id": "dmemo-D9-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-1", + "marginal_note": "Guidelines and General Information", + "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material", + "division": "", + "heading": "", + "text": "The Uniqueness of Obscenity Decisions in the Canada Border Services Agency’s (CBSA) Mandate\n1. In the course of administering the many laws of Parliament that regulate, control or prohibit the importation of goods into Canada, CBSA officials deal with a wide range of goods.\n2. One category of goods (tariff item 9899.00.00) differs from all others however, and involves material that is suspected of constituting obscenity under subsection 163(8) of the Criminal Code . The Customs Tariff prohibits the importation of such material into Canada, including written, visual and audio materials.\n3. Unlike many other goods with which CBSA officials routinely deal, such expressive materials have been found by the courts to be protected by the freedom of expression guarantee set out in subsection 2(b) of the Canadian Charter of Rights and Freedoms .\nThe Courts and the CBSA’s Role in Prohibiting Obscenity\n4. The courts have found that, by seeking to prohibit certain types of expressive material, the Customs Tariff infringes upon the constitutional right to freedom of expression. However, the courts also found that the infringement of subsection 2(b) of the Charter is justifiable under section 1, because the overriding objective of the legislation is the avoidance of harm to society and that is a sufficiently substantial concern to warrant a restriction on freedom of expression. As a result, the courts affirmed the CBSA’s mandate to prevent obscene material from being imported into Canada.\n5. Although the courts upheld the CBSA’s mandate to prohibit the importation into Canada of obscene material, they found that the legislative provisions that allow CBSA officials to detain and/or prohibit obscene material do not allow CBSA officials to unreasonably detain and prohibit material that is not obscene . The courts have ruled that decisions by CBSA officials to unreasonably detain or prohibit material that is not obscene unjustifiably infringe upon importers’ rights under the Charter.\n6. Therefore, the handling of potentially obscene material and the decision-making process for classifying material as obscene under tariff item 9899.00.00 have different repercussions for the CBSA and for importers than do comparable decisions made in relation to other goods that do not involve Charter issues.\nUniversality of Application\n7. In a decision rendered by the Supreme Court of Canada in December 2000 (Little Sisters Book and Art Emporium v. Canada (Minister of Justice)), the Court affirmed that the legislation applies equally to heterosexual and homosexual material, and is indifferent to whether harm arises in the context of heterosexuality or homosexuality. The Court also affirmed that the legislation applies to both depictions and descriptions and includes written material such as books.\nService Standard\n8. In Little Sisters Book and Art Emporium v. Canada (Minister of Justice), the Supreme Court of Canada directed that decisions concerning the classification of goods detained as suspected obscenity must be made in a timely manner. In response to the guidance given by the Court, the CBSA provides a 30-day service standard at both the determination and re-determination levels. This means that, in general, goods suspected of being obscene must be classified within 30 days of the date of detention, and that the importer must be promptly notified of the decision. Where an importer makes a request for a re-determination of the classification pursuant to Section 60 of the Customs Act, the decision must also be made within 30 days of the receipt of the importer’s request. If a determination or re-determination is not rendered within the 30-day period, those specific goods should be allowed importation. It should be noted that the size and complexity of the shipment might have an impact on meeting the service standard.\nBurden of Proof\n9. The courts have ruled that subsection 152(3) of the Customs Act is not to be construed and applied so as to place the onus on an importer to establish that goods are not obscene within the meaning of subsection 163(8) of the Criminal Code. The burden of proving obscenity rests on the Crown, in this case the CBSA, who is alleging it.\n10. When dealing with magazines, or other such compilations, where the undue exploitation of sex is a dominant characteristic, but not necessarily the dominant characteristic, the courts have said that the Crown does not need to prove that an entire issue is obscene. The entire publication will be obscene if it contains obscene passages or pictures that cannot be redeemed by other non-obscene content contained therein (R. v. Penthouse International Limited et al. and R. v. Metro News Limited).\nDetermining Whether Goods are Obscene\n11. Goods are deemed to be obscene under the Criminal Code if the materials exhibit, as a dominant characteristic, the undue exploitation of sex, or of sex and any one or more of the following subjects, namely, crime, horror, cruelty, and violence.\n12. The courts have found that some of the material that the CBSA deals with is quite complex and difficult to evaluate. Since attempts to provide exhaustive instances of obscenity have failed, the only practical alternative for the courts was to strive towards a more abstract definition of obscenity that is contextually sensitive. In order for material to qualify as “obscene,” the exploitation of sex must not only be a dominant characteristic, but such exploitation must be “undue.” In determining whether the exploitation of sex will be considered to be “undue,” the courts have provided specific tests: the community standard of tolerance test and the internal necessities test or artistic merit defence (Butler v. Her Majesty the Queen and Little Sisters Book and Art Emporium v. Canada (Minister of Justice)).\n13. These tests help to determine whether sexually explicit material, when viewed in the context of the entire work, would be tolerated by the community as a whole. For the purposes of the CBSA, the community to be considered is the whole of Canada.\n14. CBSA officials are required to apply these tests in order to determine whether or not goods may be classified as obscenity under tariff item 9899.00.00.\nThe Community Standard of Tolerance Test\n15. The community standard of tolerance test is the first test that officials need to apply in determining whether the exploitation of sex is “undue.”\n16. The exploitation of sex will almost always be “undue” when the sexually explicit sections of the material fail the “community standard of tolerance test.”\n17. This test is concerned not with what Canadians would not tolerate being exposed to themselves, but with what they would not tolerate other Canadians being exposed to. This is not a test of whether given material may be morally offensive to some people, but rather whether public opinion would perceive the material to be harmful to society.\n18. According to the courts, material will generally fail the community standard of tolerance test if it portrays sex with violence, or if it portrays sex that is degrading or dehumanizing and the risk of harm is substantial.\n19. The material referred to in paragraph 18 would generally fail the community standard of tolerance test, not because it offends against morals, but because there is an appreciable risk of harm to society in the portrayal of such behavior.\n20. Harm in this context means that the material predisposes persons to act in an anti-social manner; in other words, in a manner which society recognizes as incompatible with its proper functioning.\n21. The stronger the inference of harm, the lesser the likelihood of tolerance.\n22. Explicit sex that is not violent is generally tolerated in Canadian society and will not qualify as the “undue exploitation of sex,” unless it employs children in its production.\n23. Explicit sex that is either degrading or dehumanizing but which does not have a substantial risk of harm does not qualify as the “undue exploitation of sex.”\nNote: Each item must be judged on its own merit and in its entirety.\nThe Internal Necessities Test, Also Known as the Artistic Merit Defence\n24. The last step in the analysis of whether the exploitation of sex is “undue” is the internal necessities test, or the artistic merit defence.\n25. Material that, by itself, offends the community standard of tolerance will not be considered “undue” if the portrayal of sex is required for the serious treatment of a theme.\n26. The need to apply the internal necessities test arises only if a work contains sexually explicit material that might, in another context, constitute the “undue exploitation of sex.��\n27. The portrayal of sex must be viewed in context to determine whether the exploitation of sex is the main object of the work or whether the portrayal of sex is essential to a wider artistic, literary or other similar purpose.\n28. In other words, the internal necessities test, or the artistic merit defence, assesses whether the exploitation of sex has a justifiable role in advancing the plot or theme and, in considering the work as a whole, has a legitimate role in the work itself.\n29. Any doubt in this regard must be resolved in favour of the freedom of expression, which, in practical terms, means that doubt as to whether or not goods constitute obscenity requires the release of those goods.\nObscenity Indicators\n30. The CBSA has set out classification indicators, to help CBSA officials in the identification of obscene materials. These indicators are intended to reflect the evolving national community standard of tolerance for obscene materials. They have been drafted following consultations with various government and non-government bodies across Canada who are involved in the evaluation of adult sex books, magazines and films. These indicators are set out in detail in Appendix B to this memorandum. It should be noted that the indicators are subject to change, as the CBSA strives to ensure that they continually reflect the current community standard of tolerance, as it relates to obscenity.\n31. The obscenity indicators apply equally to personal and commercial shipments, as the material is evaluated on its own merit and not its intended distribution.\n32. If suspect goods are found to contain material falling under the obscenity indicators, they then must be further examined to determine if the portrayal of sex is essential to a wider artistic, literary or other similar purpose.\n33. Goods may only be deemed to be obscene for the purposes of tariff item 9899.00.00 if a dominant theme of the material is the undue exploitation of sex (as described in detail above), and where the portrayal of sex is not essential to a wider artistic, literary or other similar purpose.\n34. Goods not classified as obscenity under tariff item 9899.00.00 include the following:\n- (a) goods which counsel, procure or incite persons to commit criminal offences, unless they are determined to be obscene;\n- (b) goods which communicate in a rational and unsensational manner information about a sexual activity that is not unlawful;\n- (c) sex aids and toys; and\n- (d) advertisements that simply promote the sale of goods which may themselves be prohibited. However, advertisements containing explicit descriptions or depictions of acts considered obscene will be prohibited.\nNote: For the purposes of tariff item 9899.00.00, goods that are made (manufactured, printed, purchased, etc.) in Canada and subsequently exported are considered to constitute an importation on their return to Canada.\nForms – General Information\n35. Blank copies of Forms K27, Notice of Detention/Determination, and K27A, Continuation Sheet are available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates.”\nAdditional Information\n36. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2017-06-07", + "current_to": "2017-06-07", + "citation": "Memorandum D9-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html" + }, + { + "id": "dmemo-D9-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-1", + "marginal_note": "Appendix A", + "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material", + "division": "", + "heading": "", + "text": "Advance Reviews and Importers’ Rights\nAdvance Reviews\n1. Individuals or commercial importers who encounter difficulty in determining whether goods are in compliance with these obscenity guidelines may submit a sample of the goods, prior to importation, to the Prohibited Importations Unit (PIU), at Headquarters, for review. An official from the Unit will then provide an opinion regarding the admissibility of the goods into Canada. This service is designed to promote voluntary compliance with the legislation in cases where the classification of specific materials is not immediately clear. Importers can arrange for an advance review by contacting the PIU in Ottawa, at 613-954-7049. It should be noted that any sample goods submitted to the PIU for the purposes of an advance review will not be returned.\nImporters’ Rights\nWhen Suspected Goods are Detained – Notification\n2. An importer, whose goods are suspected of being obscene according to the legislation, will be provided with a written notice of detention containing the following information: a brief description of the goods detained as suspected obscenity; the port of entry where the goods are detained; the date of detention; and a contact name and telephone number. This information will be provided in the top portion of the Form K27, Notice of Detention/Determination.\n3. Once a full review of the goods has been conducted, generally within 30 days of the date of detention, the importer will be notified of the determination in writing (i.e. whether the goods are prohibited or released).\n4. If the goods are found to be admissible, the importer will receive a written notice of determination containing a brief description of the goods and the date of determination. This information will be provided by way of Part B of the Form K27. The goods will then be released to the importer, subject to the payment of any applicable duties and/or taxes.\n5. If the goods are prohibited as obscenity, the importer will receive a written notice of determination containing the following information: a brief description of the goods; the date of determination; the reasons for prohibition; and a list of options available to the importer, including instructions for appeal. This information will be provided by way of Part B of the Form K27.\n6. If a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, will be used by CBSA officials to indicate to the importer the specific reasons for which each title was prohibited. A completed Form K27A will then accompany the completed Form K27.\nWhen Goods are Prohibited – Importers’ Rights\n7. When goods are determined to be obscene, and are therefore prohibited, the importer may exercise any one of the following options, as set out on the reverse of the Form K27, Notice of Detention/Determination:\n- (a) the decision may be appealed by writing to the Prohibited Importations Unit - Recourse, at the address provided on the Form K27, within 90 days of the date of the determination, referring to the title of the material, the applicable Form K27 control number, and any other applicable information;\n- (b) the goods may be exported, under customs control and at the importer’s expense and arrangement; or\n- (c) the goods may be abandoned to the Crown, pursuant to section 36 of the Customs Act, in which case the material will be destroyed, pursuant to section 142.\n8. If the importer fails to appeal or to provide instructions either to export or to abandon the goods within 90 days of the date of decision, the goods will be considered forfeit and will be destroyed.", + "history": "", + "last_amended": "2017-06-07", + "current_to": "2017-06-07", + "citation": "Memorandum D9-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html" + }, + { + "id": "dmemo-D9-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-1", + "marginal_note": "Appendix B", + "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material", + "division": "", + "heading": "", + "text": "Obscenity Indicators\n1. When dealing with material where a dominant theme is the portrayal of sex, the indicators set out below apply.\nNote: For the purposes of determining obscenity under tariff item 9899.00.00, the term “sex” includes depictions and/or descriptions (including illustrations and animation) of any oral, anal or vaginal penetration, masturbation and/or the full or partial exposure of genitalia, pubic regions, anal regions and/or female breasts, for the purposes of sexual arousal.\n2. Goods containing one or more of the following indicators may be found to be obscene and prohibited entry into Canada, if it is established that the portrayal of sex is not essential to a wider artistic, literary or other similar purpose.\nDepictions and/or descriptions of:\n- (a) Sex with degradation or dehumanization, if the risk of harm is substantial, e.g. (i) actual or implied urination, defecation or vomit onto or into another person, and/or the ingestion of someone else’s urine, feces or vomit, with a sexual purpose, excluding consensual urination onto or into another person or the consensual ingestion of someone else’s urine; (ii) ridicule and/or humiliation\n- (b) Sex with pain\n- (c) Sexual assault\n- (d) Sex with violence\n- (e) The taking of a human life for the purpose of sexual arousal\n- (f) Incest\n- (g) Bestiality\n- (h) Necrophilia\nNote: Depictions and descriptions of sexual activities involving children and/or juveniles (persons under the age of 18) will generally constitute child pornography.\nInterpretation\n3. The following represents the CBSA’s interpretation of several terms contained within its obscenity indicators. These definitions are intended solely for the purposes of classifying material as obscenity under tariff item 9899.00.00. Please note that these terms apply only in situations where sexual context has been established.\n“Bestiality” is defined as a sexual act between a human being and a live animal, including implied or real acts.\n“Humiliation” is defined as the practice of lowering an individual’s self-respect or dignity for the purpose of sexual arousal.\n“Incest” is defined as a sexual act between parent/child, siblings or grandparent/grandchild, whether related by blood, adoption or fostering.\n“Necrophilia” is defined as a sexual act between a live person and a dead person or a dead animal.\n“Pain” is defined as clear discomfort expressed through visual, verbal or descriptive cues. Pain may be inferred where a reasonable person would conclude that the activity would result in pain. This may include, but is not limited to, situations involving striking, gagging, choking, cutting, burning, branding or similar activities resulting in areas of the body becoming red or bruised, welts being raised or the skin being broken. For the purposes of this indicator, the portrayal of pain must be for sexual arousal.\n“Ridicule” is defined as the practice of mocking, making fun of or belittling an individual for the purpose of sexual arousal.\n“Sexual assault” is defined as an activity where an individual is forced or induced to participate in a sexual act without their consent. This includes situations where sexual activity is induced:\n- through the threat of bodily harm or death, which may include the use of a weapon (real or imitation)\n- through the abuse of a position of power, trust or authority\nNote: This also includes situations where a person is clearly unable to consent to their participation in a sexual act.\n“Taking of a human life for the purpose of sexual arousal” is defined as the portrayal of the killing of a human being with the intent to sexually arouse. This would not include instances where the portrayal of death occurs by accident, negligence, due to health reasons or for any other reason outside of sexual arousal, even if the death is portrayed in a sexual context.\n“Violence” is defined as physical acts of aggression, which appear to cause, or are likely to cause, bodily harm. These may include, but are not limited to, situations involving beating, kicking, extreme limb twisting or asphyxiation. For the purpose of this indicator, the portrayal of violence must be for sexual arousal.\nNote: While these indicators and definitions seek to capture the vast majority of obscene material that may fall under the provisions of tariff item 9899.00.00, they are not exhaustive and they are subject to change as the CBSA strives to continually reflect the evolving community standard of tolerance.", + "history": "", + "last_amended": "2017-06-07", + "current_to": "2017-06-07", + "citation": "Memorandum D9-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html" + }, + { + "id": "dmemo-D9-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-1", + "marginal_note": "References", + "part": "Canada Border Services Agency's Policy on the Classification of Obscene Material", + "division": "", + "heading": "", + "text": "Issuing office: Prohibited Importations Unit – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-1 Legislative references: Customs Tariff Canadian Charter of Rights and Freedoms Criminal Code Customs Act Other references: Superseded memorandum D: D9-1-1 dated October 26, 2012", + "history": "", + "last_amended": "2017-06-07", + "current_to": "2017-06-07", + "citation": "Memorandum D9-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-1-eng.html" + }, + { + "id": "dmemo-D9-1-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-6", + "marginal_note": "Guidelines and general information", + "part": "Goods manufactured or produced by prison or forced labour", + "division": "", + "heading": "", + "text": "1. Goods that are mined, manufactured or produced wholly or in part by forced labour are prohibited from entering Canada pursuant to tariff item No. 9897.00.00 of the Customs Tariff .\n2. Goods manufactured or produced wholly or in part by prison labour are prohibited from entering Canada pursuant to tariff item No. 9897.00.00 of the Customs Tariff .\n3. Goods manufactured or produced wholly or in part by prison labour are exempted from the provisions of tariff item No. 9897.00.00 when imported by solely for personal use and not for sale or for any business or occupational use.\n4. A person who receives a notice under subsection 59(2) of the Customs Act may seek review of the determination or re-determination of tariff classification under section 60 of the Customs Act . Goods classified under tariff item No. 9897.00.00 may also be exported in accordance with applicable export law, or abandoned in accordance with section 36 of the Customs Act . For additional information on review of a tariff classification decision, please refer to CBSA Memorandum D11-6-7 – Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency .\n5. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods the importation of which is prohibited under section 136 of the Customs Tariff .\n6. The Labour Program of ESDC is the Government of Canada’s lead department for labour-related programs. The CBSA works closely with ESDC to identify goods that have been produced by prison or forced labour in order to prevent their entry into Canada. The Labour Program of ESDC researches relevant facts related to problematic supply chains and prepares reports signalling when goods are likely mined, manufactured or produced by forced labour. These reports are shared with the CBSA . The CBSA may use this information to identify and detain, upon importation, suspected goods produced by prison or forced labour, the importation of which is prohibited under tariff item No. 9897.00.00.\n7. Anyone wishing to share relevant information on prison or forced labour practices, including problematic global supply chains, that can support the Labour Program of ESDC in conducting its research and analysis can communicate at the following address: edsc.aiit.travailforce-forcedlabour.iila.esdc@labour-travail.gc.ca .\n8. Additional information on the role of the Labour Program of ESDC in supporting the prohibition on importing goods produced by prison or forced labour can be found at https://www.canada.ca/en/employment-social-development/services/labour-relations/international/support.html .\n9. Persons seeking to report suspected cases of prohibited goods being imported into Canada, including goods produced by prison or forced labour, may contact the CBSA’s Border Watch Tip Line .", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D9-1-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html" + }, + { + "id": "dmemo-D9-1-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-6", + "marginal_note": "Additional resources", + "part": "Goods manufactured or produced by prison or forced labour", + "division": "", + "heading": "", + "text": "10. Importers are responsible for ensuring that any goods that they are importing into Canada are compliant with Canadian law. It is the responsibility of the importer to conduct due diligence on its supply chains to ensure that goods it imports into Canada are not mined, manufactured or produced wholly or in part by forced labour.\n11. A number of resources are available to assist companies, including importers, in conducting their due diligence. Canadian companies can contact the National Contact Point ( NCP ), or the Canadian Ombudsperson for Responsible Enterprises ( CORE ), whose mandate includes advising Canadian companies on meeting high standards of responsible business conduct. The Trade Commissioner Service ( TCS ), including through its offices in China, can also provide information as well as references to third-party entities with specialization in supply chain risks.\nAdditional information\n12. For more information on this memorandum, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D9-1-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html" + }, + { + "id": "dmemo-D9-1-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-6", + "marginal_note": "References", + "part": "Goods manufactured or produced by prison or forced labour", + "division": "", + "heading": "", + "text": "Issuing office Commercial Border Programs Division Other Government Department Programs Unit Headquarters file Tariff code 9960 and tariff item No. 9897.00.00 Legislative references Customs Act Customs Tariff Prison Manufactured or Produced Goods Regulations, 1998 Other references Superseded memorandum D D9-1-6, June 5, 2012", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D9-1-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-6-eng.html" + }, + { + "id": "dmemo-D9-1-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-7", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of second-hand mattresses and materials therefrom\nKey content: How to import second-hand mattresses and materials therefrom\nKeywords: Importer, second-hand mattress, commercial, prohibited importations", + "history": "", + "last_amended": "2026-03-31", + "current_to": "2026-03-31", + "citation": "Memorandum D9-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html" + }, + { + "id": "dmemo-D9-1-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-7", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Contact us", + "history": "", + "last_amended": "2026-03-31", + "current_to": "2026-03-31", + "citation": "Memorandum D9-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html" + }, + { + "id": "dmemo-D9-1-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-7", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo was updated to transfer the content in the new template and some minor housekeeping.", + "history": "", + "last_amended": "2026-03-31", + "current_to": "2026-03-31", + "citation": "Memorandum D9-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html" + }, + { + "id": "dmemo-D9-1-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-7", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Regulations Respecting the Importation of Materials From Used or Second-hand Mattresses\nShort Title These Regulations may be cited as the Used Mattress Materials Regulations . General Materials from used or second-hand mattresses may be imported only if they have been cleaned and fumigated; and are accompanied by a certificate that is signed by the exporter or other person having knowledge of such cleaning and fumigation and gives complete details of the procedure used to clean and fumigate the materials, and contains a statement certifying that that procedure was carried out.", + "history": "", + "last_amended": "2026-03-31", + "current_to": "2026-03-31", + "citation": "Memorandum D9-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html" + }, + { + "id": "dmemo-D9-1-7-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-7", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Tariff Item No. 9897.00.00 prohibits the importation of used or second-hand mattresses or materials therefrom, other than mattresses imported under tariff item No. 9805.00.00 (former residents of Canada absent from Canada for at least one year), 9806.00.00 (bequests), 9807.00.00 (settlers), 9808.00.00 (representatives of foreign governments), 9809.00.00 (the Governor General), or 9810.00.00 (foreign military services), or materials from used or second-hand mattresses cleaned and fumigated in accordance with the regulations.\n2. For the purposes of this tariff item mattresses are items classified under tariff item No. 9404.21.00 (of cellular rubber or plastics, whether or not covered) and 9404.29.00 (of other materials).\n3. For greater certainty, items not classified as mattresses under tariff item No. 9404.21.00 or 9404.29.00, for the purposes of Tariff Item 9897.00.00, include camping equipment (such as bed rolls, inflatable mattresses, sleeping bags), hospital beds, foam mattresses, mattress pads, and beds that are part of vehicles, including the beds of sleeping cabins of trucks and recreation vehicles.\nMaterials from Used or Second-hand Mattresses\n4. While tariff item No. 9897.00.00 prohibits the importation of used or second-hand mattresses into Canada, part (b) of this tariff item provides for the authorization to import cleaned and fumigated materials from used or second-hand mattresses when accompanied by a certificate showing they have been cleaned and fumigated. A letter or any other document which clearly demonstrates that the above requirements have been met, is acceptable if it is signed by a person having knowledge of the cleaning and fumigating.\nCommercial Shipments of Used or Second-hand Mattresses\n5. Commercial shipments of used and second-hand mattresses are prohibited under tariff item No. 9897.00.00.\n6. Commercial importers of used or second-hand mattresses may import used and second-hand mattresses that have been reduced to materials for disposal provided that:\n- the material has been cleaned and fumigated professionally;\n- a document signed by a person having knowledge of the cleaning and fumigating, certifies that the used or second-hand mattresses materials have been cleaned and fumigated.\nProhibited Importations\n7. Section 136 of the Customs Tariff states that the importation into Canada of any goods of tariff item No. 9897.00.00 is prohibited.\n8. The attention of importers/owners is drawn to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited by virtue of the provisions of section 136 of the Customs Tariff .\nApplicable legislation\n- Customs Tariff , section 136\n- Customs Act , sections 36, 99, 101, 102, and 142\nSuperseded D memorandum\nJune 15, 2012\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-31", + "current_to": "2026-03-31", + "citation": "Memorandum D9-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-7-eng.html" + }, + { + "id": "dmemo-D9-1-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-9", + "marginal_note": "Guidelines and General Information", + "part": "False Description of Geographical Origin of Goods and Goods with Trade Marks - Tariff Item No. 9897.00.00", + "division": "", + "heading": "", + "text": "1. Tariff item 9897.00.00 prohibits in part, the importation of: \"any goods in association with which there is used any description that is false in a material respect as to the geographical origin of the goods.\" It is aimed at any description that might mislead any person to believe that the goods are of Canadian origin, or of the origin of any foreign country other than the actual country of origin.\nExceptions\n2. Articles such as labels, seals, tags, wrappers, and containers, not intended to be sold in the condition as imported but to be attached to or combined with a Canadian product, would not be affected by the prohibition of tariff item No. 9897.00.00, even though they might bear a Canadian registered trade mark containing or combined with the name \"Canada\" or the name of the location in Canada of the user of the trade name or trade mark.\n3. Information on goods, or labels attached to goods, denoting the identity and principal place of business of the persons or distributor in Canada, is not considered to contravene the provisions of tariff item No. 9897.00.00, provided the goods or labels do not contain any description that is false as to the geographical origin of the goods.\n4. This tariff item does not apply to articles imported by individuals for purposes other than commercial, as personal effects or baggage (e.g., under tariff items Nos. 9804.10.00, 9804.20.00, 9804.30.00, 9804.40.00, 9805.00.00, and 9807.00.00) or as personal gifts.\n5. Where goods are found to be falsely described as provided for in paragraph 1 of this memorandum, border services officers may allow the importer to mark the goods appropriately either in the warehouse or under CBSA supervision at the importer's premises. The importer should also be directed to the requirements outlined in Memorandum D11-3-1, Marking of Imported Goods .\n6. Tariff item No. 9897.00.00 prohibits the importation of goods which are prohibited by an order under the Trade-marks Act . Goods may not be prohibited under tariff item No. 9897.00.00 until a court order specifically prohibiting their importation has been delivered to CBSA officials. Court orders for interim custody of the goods (such as interim injunctions), are not prohibitory orders and do not fall under tariff item No. 9897.00.00 .\n7. Section 136 of the Customs Tariff states, in part, that the importation of goods of tariff item No. 9897.00.00 is prohibited. The Agency draws the attention of importers/owners to sections 36, 99, 101, 102, and 142 of the Customs Act , respecting abandonment, detention, and exportation of goods which are prohibited under the provisions of section 136 of the Customs Tariff .\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2012-05-31", + "current_to": "2012-05-31", + "citation": "Memorandum D9-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-9-eng.html" + }, + { + "id": "dmemo-D9-1-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-9", + "marginal_note": "References", + "part": "False Description of Geographical Origin of Goods and Goods with Trade Marks - Tariff Item No. 9897.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Commercial Border Programs Division Other Government Department Programs Unit Headquarters file: T.C. 9967 and tariff item No.9897.00.00 Legislative references: Customs Tariff , section 136 Customs Act , sections 36, 99, 101, 102, and 142 Other references: D11-3-1 Superseded memorandum D: D9-1-9, April 20, 2012", + "history": "", + "last_amended": "2012-05-31", + "current_to": "2012-05-31", + "citation": "Memorandum D9-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-9-eng.html" + }, + { + "id": "dmemo-D9-1-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-11", + "marginal_note": "Legislation", + "part": "Importation of Used or Second-hand Motor Vehicles", + "division": "", + "heading": "", + "text": "- Customs Tariff - tariff item 9897.00.00\n- Used or Second-hand Motor Vehicles Regulations", + "history": "", + "last_amended": "2016-08-25", + "current_to": "2016-08-25", + "citation": "Memorandum D9-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html" + }, + { + "id": "dmemo-D9-1-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-11", + "marginal_note": "Guidelines and General Information", + "part": "Importation of Used or Second-hand Motor Vehicles", + "division": "", + "heading": "", + "text": "Tariff Item 9897.00.00\n1. Tariff item 9897.00.00 of the Customs Tariff prohibits the importation of used and second-hand motor vehicles of all kinds, manufactured prior to the calendar year in which importation into Canada is sought to be made unless the vehicle is:\n- (a) Imported under tariff items 9801.10.00, 9807.00.00, 9808.00.00, 9809.00.00 or 9810.00.00.\n- (b) Imported by a settler on the settler's first arrival but not entitled to be classified under tariff item 9807.00.00.\n- (c) Forfeited or confiscated for any offence under the customs laws, or the laws of any province of Canada.\n- (d) Left by bequest.\n- (e) Imported from the United States (US).\n- Notes: To be considered as imported from the US, a motor vehicle must have been shipped to Canada directly from the US and, prior to its entry into Canada, the vehicle must have been entered into the trade or commerce of the US and be considered admissible for importation according to Transport Canada guidelines (refer to Memorandum D19-12-1, Importation of Vehicles for further information about all aspect of vehicle admissibility).\n- Acceptable evidence to substantiate that the vehicle had entered into the trade or commerce of the US is: (a) a copy of the US customs accounting document respecting the vehicle's entry for consumption into the US, or (b) a copy of the US registration of the vehicle.\n- Motor vehicles imported into Canada from a third country via the US shall not be considered to have been imported from the US unless they have been into the trade or commerce of the US.\n- Motor vehicles delivered to Canada from a foreign trade zone or other customs-bonded facility in the US, without having first having been entered for consumption in the US, shall not be considered to have been imported from the US.\n- (f) Entitled to the benefit of the United States Tariff, the Mexico Tariff or the Mexico-United States Tariff and imported from Mexico.\n2. When in doubt as to the applicability of tariff item 9897.00.00, it is necessary, before release will be granted to check with the Border Information Service (BIS) providing full particulars concerning the vehicle, including an illustration (if available), and complete information as to its proposed usage immediately.\nExclusions From the Application of Tariff Item 9897.00.00\n3. As per the Used or Second-hand Motor Vehicles Regulations , the following motor vehicles are excluded from the application of tariff item 9897.00.00:\n- (a) Requests to import a vehicle that has machinery or an apparatus permanently mounted that is being imported for: (i) the use in exploratory or discovery work in connection with oil or natural gas wells or for the development, maintenance, testing, depletion or production of a well up to and including the wellhead assembly, or (ii) that is used to drill for water.\n- Note: To ascertain if there are similarly-equipped vehicles in Canada, please send a request to: Manager, Trade Services Victory Building 269 Main Street, Room 100 Winnipeg MB R3C 1B3\n- (b) Vehicles that are received by a resident of Canada as a gift from a relative or friend who resides outside of Canada require the following declaration: I do solemnly declare that the motor vehicle described in this accounting document is a gift to me, for my own personal use and not for any commercial purpose, by (Name) (Address) And that no money or valuable consideration of any kind has been or will be given by me or by any other person on my behalf for the said motor vehicle. (Signature)\n- (c) Vehicles that are imported by a non-resident for permanent use by the non-resident at a summer or vacation residence occupied by the non-resident in Canada.\n- (d) Vehicles that are imported by a citizen of another country who is not a resident of Canada and who is employed in a defence establishment of the government of that country in Canada or who is on official military service in Canada.\n- Notes: Foreign government surplus vehicles, particularly four-wheel and six-wheel drive trucks, although manufactured before January 1 of the year in which importation is sought to be made, may appear to be in new and unused condition with very little mileage accumulated from their place of manufacture to their military vehicle depot or dump and to the premises of a surplus dealer. While vehicles of this class may reasonably be regarded as new and unused, they are, nonetheless, second-hand because of having passed from the manufacturer's or dealer's hands into the possession of the US Government, and, in the majority of cases, into the hands of war-surplus dealers before being acquired by Canadians for importation into Canada.\n- It should be carefully noted that new and unused motor vehicles, which are purchased from someone other than the manufacturer or a licensed motor vehicle dealer, are classed as second-hand and are also subject to tariff item 9897.00.00.\n- (e) Vehicles that are imported in accordance with the Non-residents' Temporary Importation of Baggage and Conveyances Regulations .\n- (f) Vehicles that are imported by a contractor engaged in the construction and maintenance of a leased base established in the Province of Newfoundland by the Government of the US for use by the contractor in the construction and maintenance of those bases.\n- (g) Vehicles that are diesel-powered self-propelled dump trucks that are mounted on rubber-tired wheels or on rubber-tired wheels and half-tracks and has a rated capacity, by struck volume, of not less than 7.2 cubic metres and, by payload weight, of not less than 15 tonnes and was imported for off-highway use to carry minerals or other excavated materials at a mine, quarry, gravel or sand pit or at a construction site.\n- (h) Vehicles that are imported by a former resident of Canada returning to resume residence in Canada who: (i) immediately before returning to Canada, had been a resident of another country for at least 12 consecutive months; or (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months; or (iii) had emigrated from Canada or had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature.\n- (i) Vehicles that are imported by a resident of Canada returning to Canada who: (i) immediately before returning to Canada, had been a resident of another country for at least 12 consecutive months; or (ii) has been continuously absent from Canada for at least six months and, during the period of continuous absence, owned the motor vehicle for at least six months; or (iii) had emigrated from Canada or had been assigned to extended duty in another country and has been compelled to return to Canada on account of illness, unemployment, educational needs or on account of other personal reasons of a similar nature.\n- Notes: Importations from the US of motor vehicles, built in Canada and entered into the commerce of the US under the provisions of the Auto Pact, are considered as US-used or second-hand motor vehicles. Consequently, the provisions for Canadian goods returned in the Customs Tariff are not applicable to these vehicles. Tariff item 9897.00.00 is applicable in these cases where the vehicles do not meet the age restrictions specified in the Customs Tariff or are not exempted by the Used or Second-hand Motor Vehicles Regulations .\n- Seized motor vehicles, which originated in Canada or were once duty paid into Canada, and are subsequently purchased at auctions in the US, may be imported under tariff item 9813.11.11 or 9814.00.00, provided they are returned without having been advanced in value, improved in condition, or combined with other articles abroad. In these circumstances, the prohibition on used or second-hand motor vehicles will not be applied.\n- Used or second-hand vehicles imported into Canada directly from countries other than the US remain subject to prohibition at importation, except where exempted by the Used or Second-hand Motor Vehicles Regulations and where considered admissible for importation according to Transport Canada and Environment Canada guidelines.\n- The onus rests with the purchaser/importer to confirm the overall compliance status of any vehicle prior to importing it into Canada (refer to Memorandum D19-12-1, Importation of Vehicles for further information about all aspect of vehicle admissibility).\n- (j) Vehicles that are not less than 15 years old.\n- Notes: For the purposes of Tariff 9897.00.00, the age of a motor vehicle is determined by the month and year during which work was completed on the vehicle at the place of main assembly. For example, a vehicle manufactured in May 2000 would be considered to be 15 years old on May 1, 2015. Information concerning the date of manufacture is usually noted on the vehicle's statement of compliance label affixed by the manufacturer. In the absence of a label, the importer will have to provide additional evidence to border services officers to demonstrate the age of the vehicle.\n- The “model year” of the vehicle is not a sufficient factor in determining the age of imported used or second-hand vehicles. For example, a “2000” vehicle manufactured in June 2000 would not be admissible until June 1, 2015, and a “2001” vehicle manufactured in September 2000 would not be admissible until September 1, 2015.\n- (k) Vehicles that are manufactured before January 1 st of the model year of the vehicle but imported after that date and before December 31 st of that year.\n- (l) Vehicles that are imported as a formula or sports racing car and may not be licensed for use on a public highway.\n- (m) Vehicles that are imported by a resident of Canada who acquired the vehicle outside of Canada as a replacement for another motor vehicle owned by the resident that was damaged, in an accident that occurred outside of Canada, to such an extent that repair was impractical.\n- (n) Vehicles that are vehicles in respect of which the Foreign Aircraft Servicing Equipment Remission Order, 1992 applies upon its importation.\n- (o) Vehicles that are imported temporarily and in respect of which a temporary entry remission order, or any other that permits temporary entry for commercial purposes, applies upon its importation.\n- (p) Vehicles that are forfeited pursuant to the Controlled Drugs and Substances Act .\n- (q) Vehicles that are imported temporarily under tariff item 9802.00.00 or 9803.00.00.\n- (r) Vehicles that are goods in respect of which sections 4 and 7 of the Akwesasne Residents Remission Order applies upon importation.\n- Note: The above noted vehicles must have been imported for personal use from the US by an Akwesasne resident and at the time of importation must be reported pursuant to section 12 of the Customs Act and accounted for pursuant to section 32 of the Customs Act at the Cornwall Canada Border Services Agency (CBSA) office. They must also comply with Canadian safety standards outlined in the Motor Vehicle Safety Act and the Motor Vehicle Safety Regulations .\n- (s) Vehicles that are imported by the original purchaser and the vehicle is imported for (i) the personal use of the original purchaser or the original purchaser's household, (ii) the vehicle is not imported for use in a business, in a manufacturing establishment or as equipment to be used by a contractor, and (iii) the bill of sale for the vehicle does not specify that the vehicle has been used as a demonstration vehicle or by a car rental company.\n- Note: The above is interpreted to mean a vehicle which was purchased new by its original owner but imported in a year which was subsequent to the year of purchase.\nTransport Canada and Vehicle Importation\n4. The CBSA assists Transport Canada with the administration of the Motor Vehicle Safety Act and Motor Vehicle Safety Regulations , which requires imported vehicles to comply with prescribed import requirements.\n5. There are also specific admissibility conditions and border processing requirements for vehicles which are deemed to be at a total loss due to collision, fire, flood accident or any other occurrence requiring repair for which the cost is deemed unreasonable and the vehicle is being imported for parts only.\n6. For detailed information about all aspect of Transport Canada's vehicle importation requirements, refer to Memorandum D19-12-1, Importation of Vehicles .\n7. The onus rests with the purchaser/importer to confirm the overall compliance status of any vehicle prior to importing it into Canada. This also applies to vehicles imported to be dismantled for parts.\nEnvironment Canada and Vehicle Importation\n8. On-road vehicles may be subject to the On-Road Vehicle and Engine Emission Regulations under the Canadian Environmental Protection Act,1999 , administered by Environment Canada. For further information contact Environment Canada (refer to Additional Information section).\n9. Off-road vehicles may be subject to the Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment Canada. For further information contact Environment Canada (refer to Additional Information section).\nTariff Determination and Duties and Taxes\n10. Used or second-hand motor vehicles are subject to the payment of applicable customs duty, the goods and services tax, and other taxes imposed under the Excise Tax Act .\n11. The rate of duty applicable to used motor vehicles imported from the US will depend upon the origin of the vehicle. Vehicles of US origin will be subject to the US tariff rate. Vehicles which originated in other countries and which are not entitled to the benefit of the US tariff rate will be subject to the Most-Favoured-Nation Tariff rate when imported from the US.\n12. All damaged used and second-hand motor vehicles, which are imported for parts, are to be classified under tariff item 8708.99.99.19 for the vehicles of heading 87.03, and 8708.99.99.99 for other vehicles as parts and accessories of a motor vehicle.\n13. Motor vehicles imported for scrap metal (not vehicle parts), are to be classified under tariff item 7204.49.11 as waste and scrap iron or steel. Prior to importation, they must be rendered unusable as either a vehicle or parts by one of five processes outlined in the Explanatory Notes to the Harmonized Commodity Description and Coding System for heading 72.04.\nAdditional Information\n14. For additional information, on all aspects of Transport Canada's vehicle importation requirements, importers can contact:\nMotor Vehicle Safety Directorate Transport Canada Place de Ville, Tower C 330 Sparks Street Ottawa, ON K1A 0N5\nTelephone: 1-800-333-0371 (toll-free in Canada and the United States) or 613-998-8616 Fax: 613-998-8541 Email: mvs-sa@tc.gc.ca Website: www.tc.gc.ca\n15. For additional information on Environment Canada's importation requirements, importers can contact:\nEnvironment Canada Inquiry Centre 10 Wellington, 23 rd Floor Gatineau, QC K1A 0H3\nTelephone: 819-997-2800 (toll free in Canada only) 1-800-668-6767 Facsimile: 819-994-1412 Teletypewriter: 819-994-0736 Email: envirinfo@ec.gc.ca\n16. For more information, within Canada you may access the CBSA's Border Information Service (BIS) free of charge by calling 1-800-461-9999 . From outside of Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). TTY is also available within Canada: 1-866-335-3237 . To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time.", + "history": "", + "last_amended": "2016-08-25", + "current_to": "2016-08-25", + "citation": "Memorandum D9-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html" + }, + { + "id": "dmemo-D9-1-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-11", + "marginal_note": "References", + "part": "Importation of Used or Second-hand Motor Vehicles", + "division": "", + "heading": "", + "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Controlled Drugs and Substances Act Customs Act Motor Vehicle Safety Act Canadian Environmental Protection Act,1999 Excise Tax Act Used or Second-hand Motor Vehicles Regulations Non-residents' Temporary Importation of Baggage and Conveyances Regulations Motor Vehicle Safety Regulations On-Road Vehicle and Engine Emission Regulations Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations Foreign Aircraft Servicing Equipment Remission Order, 1992 Akwesasne Residents Remission Order Other references: D19-12-1 Superseded memorandum D: D9-1-11 dated June 14, 2016", + "history": "", + "last_amended": "2016-08-25", + "current_to": "2016-08-25", + "citation": "Memorandum D9-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-11-eng.html" + }, + { + "id": "dmemo-D9-1-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-13", + "marginal_note": "White Phosphorous Matches", + "part": "White Phosphorous Matches", + "division": "", + "heading": "", + "text": "This memorandum outlines and explains the provisions of tariff item No. 9897.00.00 which prohibits the entry into Canada of white phosphorous matches.\nLegislation\nCustoms Tariff\nTariff item No. 9897.00.00 reads, in part: \"White phosphorus matches\"\nSection 136. (1) The importation of goods of tariff item Nos. 9897.00.00, 9898.00.00 or 9899.00.00 is prohibited.\n(2) Subsection 10 (1) does not apply in respect of goods referred to in subsection (1).\nCustoms Act\nDetention of controlled goods\n101. Goods that have been imported or are about to be exported may be detained by an officer until he is satisfied that the goods have been dealt with in accordance with this Act, and any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, and any regulations made thereunder.", + "history": "", + "last_amended": "2013-06-26", + "current_to": "2013-06-26", + "citation": "Memorandum D9-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html" + }, + { + "id": "dmemo-D9-1-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-13", + "marginal_note": "Guidelines and General Information", + "part": "White Phosphorous Matches", + "division": "", + "heading": "", + "text": "1. When an importation of matches is suspected to be prohibited by tariff code 9897.00.00, the goods shall be detained. CBSA will submit a sample of this article to the CBSA Laboratory for testing purposes, if necessary and wait for a response.\n2. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-350 0 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2013-06-26", + "current_to": "2013-06-26", + "citation": "Memorandum D9-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html" + }, + { + "id": "dmemo-D9-1-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-13", + "marginal_note": "References", + "part": "White Phosphorous Matches", + "division": "", + "heading": "", + "text": "Issuing office: Commercial Border Programs Division Other Government Department Programs Unit Headquarters file: Tariff code 9966, tariff item 9897.00.00 Legislative references: Customs Tariff , section 136 Customs Act , section 101 Other references: Superseded memorandum D: D9-1-13, January 1, 1988", + "history": "", + "last_amended": "2013-06-26", + "current_to": "2013-06-26", + "citation": "Memorandum D9-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-13-eng.html" + }, + { + "id": "dmemo-D9-1-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-15", + "marginal_note": "Legislation", + "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason", + "division": "", + "heading": "", + "text": "Customs Tariff – Tariff Item 9899.00.00 Canadian Charter of Rights and Freedoms – section 1 and subsection 2(b) Criminal Code – subsections 46(2), 59(4), and 320(8) Customs Act – sections 36, 58, 60 and 142 and subsection 152(3)", + "history": "", + "last_amended": "2017-07-12", + "current_to": "2017-07-12", + "citation": "Memorandum D9-1-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html" + }, + { + "id": "dmemo-D9-1-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-15", + "marginal_note": "Guidelines and General Information", + "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason", + "division": "", + "heading": "", + "text": "The Uniqueness of Hate Propaganda, Sedition and Treason Decisions in the Canada Border Services Agency’s (CBSA) Mandate\n1. In the course of administering the many laws of Parliament that regulate, control or prohibit the importation of goods into Canada, CBSA officials deal with a wide range of goods.\n2. Importation of certain categories of goods is prohibited under Customs Tariff item 9899.00.00. One category under tariff item 9899.00.00 involves material that is suspected of constituting hate propaganda, sedition or treason as defined in subsections 46(2), 59(4) and 320(8) of the Criminal Code . The Customs Tariff prohibits the importation of such material into Canada, including written, visual and audio materials.\n3. Unlike many other goods routinely dealt with by CBSA officials, expressive materials have been found by the courts to be protected by the freedom of expression guarantee set out in subsection 2(b) of the Canadian Charter of Rights and Freedoms . Although not specifically tested in the courts to date, it is believed that, in respect to hate propaganda, sedition and treason, as with obscenity, the infringement of section 2(b) of the Charter is justified under its own section 1, because the overriding objective of the law is the avoidance of harm to society and that is a sufficiently substantial concern to warrant a restriction on freedom of expression.\n4. As a result the handling of suspect hate propaganda, sedition and treason, and the decision-making process for classifying material as hate propaganda under tariff item 9899.00.00, have different repercussions for the CBSA and for importers than do comparable decisions made in relation to other goods that do not involve Charter issues.\nService Standard\n5. Decisions concerning the classification of goods detained as suspect hate propaganda, sedition and treason must be made in a timely manner. The CBSA provides a 30-day service standard at both the determination and re-determination levels. This means that, in general, suspect goods must be classified within 30 days of the date of detention, and that the importer must be promptly notified of the decision. Where an importer makes a request for a re-determination of the classification, pursuant to Section 60 of the Customs Act , the decision must also be made within 30 days of the receipt of the importer's request. If a determination or re-determination is not rendered within the 30-day period, those specific goods should be allowed importation. It should be noted that the size and complexity of the shipment might have an impact on meeting the service standard.\nDetermining Whether Goods are Hate Propaganda\n6. Goods that constitute hate propaganda under the Criminal Code are those that contain depictions and/or descriptions that advocate or promote genocide or that publicly incite or willfully promote hatred against an identifiable group, distinguished by colour, race, religion, national or ethnic origin, age, sex, sexual orientation, gender identity or expression, or mental or physical disability.\n7. Goods may be prohibited as hate propaganda if they advocate or promote the genocide of an identifiable group. Genocide is defined as acts committed with the intent to destroy, in whole or in part, an identifiable group, either by killing members of the group or by deliberately inflicting on the group conditions of life calculated to bring about its physical destruction.\n8. Goods that incite or promote hatred against an identifiable group, by incorporating some or all of the following allegations, may be prohibited as hate propaganda:\n- (a) allegations that an identifiable group is to blame for serious economic or social problems;\n- (b) allegations that an identifiable group manipulates media, trade, finance, government or world politics to the detriment of society;\n- (c) allegations that an identifiable group is inferior or superior to another group; and/or\n- (d) allegations that an identifiable group weakens or threatens society, in whole or in part.\nDetermining Whether Goods are Seditious\n9. Goods that are of a seditious character are, for example, goods that contain depictions and/or descriptions that advocate the use of force, without the authority of law, as a means of accomplishing governmental change within Canada.\nDetermining Whether Goods are Treasonable\n10. Goods that are of a treasonable character are, for example, goods that contain depictions and/or descriptions that advocate the use of force or violence to overthrow the Government of Canada or a province, or which communicate or make available to an agent of a state other than Canada, without lawful authority, any military or scientific information that may be used by the state for a purpose prejudicial to the safety or defence of Canada.\nDefences and Exceptions\n11. Goods that may constitute hate propaganda, through their willful promotion of hatred, will not be classified under tariff item 9899.00.00 if the goods are found to:\n- (a) communicate statements that are established to be true;\n- (b) predominately express, in good faith, an opinion on a religious subject or an opinion based on a belief in a religious text;\n- (c) be relevant to any subject of public interest, the discussion of which is for the public benefit and, on reasonable grounds, are believed to be true; or\n- (d) be intended, in good faith, to point out, for the purposes of removal, matters producing or tending to produce feelings of hatred toward an identifiable group in Canada.\n12. Similarly, goods that may constitute sedition will not be classified under tariff item 9899.00.00 if the goods are found to have only the intention, in good faith to:\n- (a) show that Her Majesty has been misled or mistaken in her measures;\n- (b) point out errors or defects in the government or constitution of Canada or a province, in the Parliament or the legislature or a province, or in the administration of justice in Canada;\n- (c) procure, by lawful means, the alteration of any matter of government in Canada; or\n- (d) point out, for the purposes or removal, matters that produce or tend to produce feelings of hostility or ill-will between different classes of persons in Canada.\nOther Considerations\n13. It should be emphasized that every suspect item is to be assessed in its entirety, with full recognition given to freedom of expression. Each item is to be considered as a whole and its overall nature and dominant characteristics assessed. A section of work that is found to contain areas of concern, as outlined in this memorandum, must be assessed as part of the entire work and in the context of the entire work's theme. However, goods essentially made up of many individual elements are not to be treated as a whole and may be prohibited on the basis of any one of the elements that falls within the provisions of tariff item 9899.00.00. For example, a magazine or newspaper may be considered on a segment-by-segment basis.\nNote : For the purposes of tariff item 9899.00.00, goods that are made (manufactured, printed, purchased, etc.) in Canada and subsequently exported are considered to constitute an importation on their return to Canada.\nAdditional Information\n14. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2017-07-12", + "current_to": "2017-07-12", + "citation": "Memorandum D9-1-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html" + }, + { + "id": "dmemo-D9-1-15-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-15", + "marginal_note": "Appendix", + "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason", + "division": "", + "heading": "", + "text": "Advance Reviews and Importers' Rights\nAdvance Reviews\n1. Individuals or commercial importers who encounter difficulty in determining whether goods are in compliance with these guidelines may submit a sample of the goods, prior to importation, to the Prohibited Importations Unit (PIU), at Headquarters, for review. An official from the Unit will then provide an opinion regarding the admissibility of the goods into Canada. This service is designed to promote voluntary compliance with the legislation in cases where the classification of specific materials is not immediately clear. Importers can arrange for an advance review by contacting the PIU in Ottawa, at 613-954-7049. It should be noted that any sample goods submitted to the PIU for the purposes of an advance review will not be returned.\nImporters' Rights\nWhen Suspected Goods are Detained – Notification\n2. An importer, whose goods are suspected of being hate propaganda according to the legislation, will be provided with a written notice of detention containing the following information: a brief description of the goods detained as suspected hate propaganda; the port of entry where the goods are detained; the date of detention; and a contact name and telephone number. This information will be provided in the top portion of the Form K27, Notice of Detention/Determination.\n3. Once a full review of the goods has been conducted, generally within 30 days of the date of detention, the importer will be notified of the determination in writing (i.e. whether the goods are prohibited or released).\n4. If the goods are found to be admissible, the importer will receive a written notice of determination containing a brief description of the goods and the date of determination. This information will be provided by way of Part B of the Form K27. The goods will then be released to the importer, subject to the payment of any applicable duties and/or taxes.\n5. If the goods are prohibited as hate propaganda, the importer will receive a written notice of determination containing the following information: a brief description of the goods; the date of determination; the reasons for prohibition; and a list of options available to the importer, including instructions for appeal. This information will be provided by way of Part B of the Form K27.\n6. If a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, will be used by CBSA officials to indicate to the importer the specific reasons for which each title was prohibited. A completed Form K27A will then accompany the completed Form K27.\nWhen Goods are Prohibited – Importers' Rights\n7. When goods are deemed to be hate propaganda, and are therefore prohibited, the importer may exercise any one of the following options, as set out on the reverse of the Form K27, Notice of Detention/Determination:\n- (a) the decision may be appealed by writing to the Prohibited Importations Unit - Recourse, within 90 days of the date of the determination, referring to the title of the material, the applicable Form K27 control number, and any other applicable information;\n- (b) the goods may be exported, under customs control and at the importer's expense and arrangement; or\n- (c) the goods may be abandoned to the Crown, pursuant to section 36 of the Customs Act , in which case the material will be destroyed, pursuant to section 142.\n8. If the importer fails to appeal or to provide instructions either to export or to abandon the goods within 90 days of the date of decision, the goods will be considered forfeit and will be destroyed.", + "history": "", + "last_amended": "2017-07-12", + "current_to": "2017-07-12", + "citation": "Memorandum D9-1-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html" + }, + { + "id": "dmemo-D9-1-15-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-15", + "marginal_note": "References", + "part": "Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason", + "division": "", + "heading": "", + "text": "Issuing office: Prohibited Importations Unit – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-2 Legislative references: Customs Tariff Canadian Charter of Rights and Freedoms Criminal Code Customs Act Other references: Superseded memorandum D: D9-1-15 dated June 19, 2017", + "history": "", + "last_amended": "2017-07-12", + "current_to": "2017-07-12", + "citation": "Memorandum D9-1-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-15-eng.html" + }, + { + "id": "dmemo-D9-1-17-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-17", + "marginal_note": "Guidelines and General Information", + "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda", + "division": "", + "heading": "", + "text": "1. The handling of suspect material and the decision-making process for classifying material as obscenity or hate propaganda under tariff item 9899.00.00 have different repercussions for the CBSA and for importers than do comparable decisions made in respect of other goods that do not involve issues relating to the Canadian Charter of Rights and Freedoms .\n2. Before goods can be detained as suspect obscenity or hate propaganda, CBSA officials must first determine the presence of the undue exploitation of sex or the targeting of an identifiable group. They must also search the Technical Reference System (TRS) for any previous decisions made in respect of identical goods.\n3. All suspect goods not found in the TRS and requiring a determination must be detained and forwarded to the Prohibited Importations Unit (PIU) at Headquarters in Ottawa, where the determination will be made.\n4. A summary of this process is set out in Appendix A .\nTargeting\n5. Effective targeting is an essential element in the success of the prohibited importations program.\n6. By applying appropriate targeting criteria and using a risk management approach prior to the actual detention of goods, CBSA officials will ensure more accurate detentions and, ultimately, a higher rate of prohibition. This will ensure that there is no unnecessary infringement upon the right to freedom of expression guaranteed by the Charter.\n7. CBSA officials are reminded that the CBSA does not target importers in relation to potential obscenity or hate propaganda.\n8. Material should only be targeted for closer examination when it meets one or more of the following criteria:\n- (a) The invoice description of the goods, and/or any other documentation available, describes the importation and gives an indication that the shipment may contain suspect material that has been previously prohibited by the CBSA;\n- (b) The exporter is known to deal in obscenity or hate propaganda;\n- (c) The geographic origin of the production or publishing company is known in relation to obscenity or hate propaganda;\n- (d) There is approved intelligence information relating to the shipment;\n- (e) There is other information known about the goods that would lend itself to possible obscenity or hate propaganda.\n9. Suspect material takes many forms, including written, visual and audio materials. This commonly includes DVDs, books, graphic novels, magazines and electronic devices. Laptops, smartphones and other electronic devices are unique material types and must be dealt with differently, as set out below.\nPreliminary Examination\n10. During the initial examination of suspect goods, CBSA officials must scan for the undue exploitation of sex (obscenity) or the targeting of an identifiable group (hate propaganda). For more detailed information, refer to the current versions of Memoranda D9-1-1, Canada Border Services Agency’s Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason respectively.\n11. Following the initial examination, if the goods are found not to contain the undue exploitation of sex or the targeting of an identifiable group, the goods must be released immediately. No Form K27, Notice of Detention/Determination is required, as the goods have not been detained.\n12. For commercially-reliable titles, when the undue exploitation of sex or the targeting of an identifiable group is suspected during the initial examination of the goods, CBSA officials should proceed with a search of the TRS, looking for an exact match to the suspect item.\nTechnical Reference System (TRS)\n13. The TRS is a part of the Customs Commercial System (CCS) and identifies material that has previously been determined by the PIU. In the case of all suspect material identified as a result of targeting, the TRS should be consulted immediately in order to determine whether the suspect item has been previously reviewed. Appendix B provides a step-by-step guide on accessing the TRS and searching for titles of suspect material.\n14. It is important for CBSA officials to ensure that the suspect item (i.e. title, material type, running time, number of pages, etc.) matches the TRS listing exactly.\n15. CBSA officials must also always ensure that they are looking at the most recent decision on the TRS, as well as the most exact match, as some titles will appear more than once. In instances where a TRS search results in more than one entry for a given title, the last entry to appear, in respect of that same material type, is the most current and should be consulted first.\nTRS Results and Actions\n16. When the exact item appears in the TRS as “Prohibited: N”, the item is admissible and must be released to the importer immediately, subject to the payment of any applicable duties and/or taxes. A Form K27 is not required, as the goods have not been detained.\n17. When the exact item appears in the TRS as “Prohibited: Y” the item is prohibited. As a result, the top portion and both parts A and B of the Form K27 must be completed in full, quoting the TRS number and providing the reasons for prohibition. The appropriate copy of the Form K27 must be forwarded to the importer and the remaining copies distributed as required.\n18. Goods that have been incorrectly forwarded to the PIU for determination will be immediately returned to the originating port for processing.\n19. When the exact item does not appear in the TRS, but remains suspect, further review is required.\n20. When the exact item does not appear in the TRS, CBSA officials must examine the goods more closely, searching for indicators of obscenity or hate propaganda. For detailed information on these indicators, refer to Memoranda D9-1-1, Canada Border Services Agency’s Policy on the Classification of Obscene Material and D9-1-15, Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason respectively.\n21. If the suspect item does not contain any indicators, the item must be released to the importer immediately. No Form K27 is required, as the goods have not been detained.\n22. If the suspect item is found to contain indicators, the item must be detained for determination by the PIU. The top portion and Part A of the Form K27 must be completed in full. The appropriate copy of the Form K27 must be provided to the importer and the item forwarded to the PIU, along with a copy of the Form K27.\n23. When a shipment contains multiple items, some of which have been previously prohibited and others that are suspect, the top portion and both Parts A and B of the Form K27 must be completed. In Part A, all of the detained and prohibited titles in the shipment must be listed. In Part B, only the titles that have been previously prohibited, as per the TRS, should be listed in the appropriate area. An asterisk must then be inserted in Part B explaining that the remaining titles have been forwarded to the PIU for determination. In cases where a shipment also contains non-suspect material, the admissible goods must be immediately released to the importer and should not be reflected on the Form K27, as they have not been detained.\nForm K27\n24. The Form K27, Notice of Detention/Determination, is required when suspect goods are detained and/or prohibited, as per the TRS, as obscenity or hate propaganda.\n25. CBSA officials must always use the current version of the Form K27. The current version is available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates”. All forms are to be completed legibly and, whenever possible, electronically.\n26. In the space labelled “Regional Control No.” the port is to maintain a log in order to assign a separate running control number to each Form K27. All regional control numbers must be entered in the same manner, listing the calendar year, the unique port number, the term “K27”, and a sequential four-digit number (e.g. 2016-803-K27-0001). Note that the numbering system will begin again at the start of each new calendar year.\n27. When goods are detained as suspect obscenity or hate propaganda, both the top portion and Part A of the Form K27 must be completed in full.\n28. When goods are prohibited as obscenity or hate propaganda, as per the TRS, the top portion, Part A and Part B of the Form K27 must be completed in full.\n29. Care must be taken to ensure that all of the appropriate fields on the Form K27 are completed in full. If a CBSA official is unable to fit all relevant information into the space provided on the Form K27, an attached list is to be used and referenced on the K27 accordingly.\n30. Completed copies of the Form K27 are to be distributed as follows:\n- (a) one copy – importer/consignee\n- (b) one copy – Prohibited Importations - Headquarters\n- (c) one copy – point of entry (originating CBSA office)\n- (d) one copy – regional intelligence\n- (e) one copy – goods control (to accompany detained goods)\nForm K27A\n31. When a shipment contains more than one prohibited title, the Form K27A, Continuation Sheet, is required. The current version of this form is available to all CBSA officials electronically, exclusively through the CBSA’s intranet under “Forms and Templates”. Care must be taken to ensure that all of the relevant fields are completed in full.\n32. The Form K27A is to be distributed in the same manner as the Form K27.\nAbandoning Goods\n33. Importers have the right to abandon suspect goods to the Crown, as forfeit, prior to determination. If an importer wishes to exercise this right, CBSA officials should complete the top portion and Part A of the Form K27 and have the importer authorize the abandonment by signing in the designated area, just below Part A. A copy of the completed Form K27 is to be provided to the importer and the remaining copies distributed accordingly. Abandoned goods may be destroyed immediately or be adequately secured in the interim. Abandoned goods are not to be forwarded to the PIU.\nExporting Goods\n34. Importers have the right to export prohibited obscenity and hate propaganda from Canada within 90 days of the date of determination. All exportations must be done under CBSA oversight and at the importer’s arrangement and expense. Importers are responsible to ensure that the goods can be legally exported to the destination country they have chosen. Goods held inland, such as those prohibited at international mail centres, may only be exported by a licensed customs bonded carrier. All exportations of prohibited goods must be fully documented on a Form E15, Certificate of Destruction/Exportation .\nForwarding Goods\n35. Only suspect goods that have been properly detained on a Form K27 may be forwarded to the PIU for determination. All non-suspect goods must be immediately released to the importer.\n36. Goods that have been incorrectly forwarded to the PIU for determination will be returned to the originating port for processing.\n37. The suspect material must be forwarded to the PIU immediately in order to ensure that a determination is made within 30 days of the date of detention. As this timeframe is court-directed, the CBSA must make every effort to ensure that this deadline is met.\n38. As suspect goods are controlled, they must be sent to the PIU using only a reputable overnight courier service. This will ensure that the goods arrive promptly and can be traced throughout the shipping process. Regular mail or internal mail are not acceptable shipping methods.\n39. Goods, and the required Form K27, should be securely packaged and couriered to the following address:\nProhibited Importations Unit Canada Border Services Agency c/o CBSA Mail Processing Unit 2215 Gladwin Crescent, Entrance C Ottawa ON K1A 0L8\n40. When a shipment contains multiple copies of the same item, only one copy of each title should be sent to the PIU for determination. The remaining copies must be held securely at the port until further notice.\n41. Once suspect goods have been properly detained on a Form K27 and are forwarded to Ottawa for a determination, CBSA officials should immediately notify the PIU. An e‑mail message should be sent to piu-uip@cbsa-asfc.gc.ca advising the PIU of the specifics of the goods that have been detained and providing the shipping details. When an electronic version of the Form K27 has been prepared for the detention, a copy should be attached to the e-mail message. When required, advisals may also be conveyed by fax, at 613-957-4653.\n42. If confirmation of the receipt of goods has not been received from the PIU within five working days of the goods having been sent, the port must follow up by contacting the PIU.\n43. Copies of the Forms K27 and K27A, as well as the related shipping paperwork, must be retained at the port for reference.\nElectronic Goods and Digital Storage Devices\n44. When detaining electronic goods for determination, the device itself must be detained along with any necessary peripherals such as batteries, power cords, external drives, etc. If passwords are required to access the files held on the device, CBSA officials must also ensure that these passwords are properly noted and forwarded to the PIU.\nProhibited Importations Unit (PIU)\n45. All new determinations of obscenity and hate propaganda will be made by the PIU at Headquarters. The PIU enters determinations on commercially-reliable goods into the TRS database to allow the release or prohibition of identical goods at the time of importation.\n46. When a detained item sent to the PIU for a determination is found to be admissible, the item will be returned to the port of entry for immediate release to the importer, subject to the payment of any applicable duties and/or taxes. Both the port of entry and the importer will be provided with written notice of the determination by way of the Form K27.\n47. When a detained item is determined by the PIU to be inadmissible, the item will be retained by the Unit. Both the port of entry and the importer will be provided with written notice of the determination, by way of the Form K27. A list of options will also be provided to the importer.\nDestruction of Goods\n48. Adequate control must be maintained for prohibited and abandoned goods until their final disposition.\n49. In the case of goods abandoned to the Crown, the destruction may take place immediately, provided that the importer has signed the designated area of the Form K27.\n50. In the case of prohibited goods, destruction is not to take place until at least 120 days after the date of determination (30 days after the statutory appeal period of 90 days).\n51. Prohibited goods cannot be recycled or resold and they must be destroyed in a secure environment.", + "history": "", + "last_amended": "2018-09-20", + "current_to": "2018-09-20", + "citation": "Memorandum D9-1-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html" + }, + { + "id": "dmemo-D9-1-17-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-17", + "marginal_note": "Appendix A – Process for Dealing With Suspect Obscenity and Hate Propaganda", + "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda", + "division": "", + "heading": "", + "text": "Process for Dealing with Suspect Obscenity and Hate Propaganda\nProcess for Dealing with Suspect Obscenity and Hate Propaganda The flow chart illustrates the process when dealing with material that is suspected of constituting obscenity or hate propaganda as per Custom tariff item 9899.00.00. When goods are identified as suspect material, the first step is to search the TRS to determine whether an identical title has already been classified. The search in TRS will lead you in one of three directions: 1. If the exact item appears in the TRS, with the screen indicating “Prohibited: N”, the item will then be released immediately to the importer, subject to payment of applicable duties and/or taxes. No form K27 is required. 2. If the exact item appears in the TRS, with the screen indicating “Prohibited: Y”, the item will be prohibited entry. Part A and Part B of the Form K27 are to be completed and distributed as per the distribution list. The item is then securely stored for 120 days to allow for the importer to exercise their options to export or abandon the goods, or appeal the determination. If the importer chooses to abandon or forfeit the goods, they will be destroyed following CBSA guidelines. 3. If the exact item does not appear in the TRS, the material is to be scanned, searching for indicators of obscenity or hate propaganda. Results of further review will lead to one of two processes, depending on whether or not indicators are found: a. If indicators of obscenity or hate propaganda are found: i. Complete Part A of the form K27 and provide a copy of the form to the importer. The item is then to be properly packaged and forwarded to the PIU for determination, along with the proper copy of the form K27. 1. If the PIU determines the item to be admissible , they will distribute completed copies of the form K27 according to the distribution list – and then return the material to the port of entry for immediate release to the importer, subject to payment of applicable duties and/or taxes. 2. If the PIU determines the item to be prohibited , they will distribute completed copies of the form K27, as per the distribution list. The item will be stored at the PIU for 120 days to allow for the importer to exercise their options to export or abandon the goods, or appeal the determination. If the importer chooses to abandon or forfeit the goods, they will be destroyed following CBSA guidelines. b. If indicators of obscenity or hate propaganda are not found, the item is to be released immediately to the importer, subject to payment of applicable duties and/or taxes. No form K27 is required. Close window", + "history": "", + "last_amended": "2018-09-20", + "current_to": "2018-09-20", + "citation": "Memorandum D9-1-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html" + }, + { + "id": "dmemo-D9-1-17-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-17", + "marginal_note": "Appendix B – TRS Title Search", + "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda", + "division": "", + "heading": "", + "text": "1. After signing onto CCS, type TRS in the Trans prompt line and press Enter.\n2. From the TECHNICAL REFERENCE MENU screen, type RTRV in the Trans prompt line and press ENTER.\n*If the screen freezes up during any stage of the search, (a little stickman figure will appear at the bottom left of the screen), press SCROLL LOCK to unlock the screen and proceed.\nTRFMENU0 10 TECHNICAL REFERENCE - TECHNICAL REFERENCE MENU 05/04/01 Trans - Description CINQ - Case Inquiry DEC - Decision Type Menu DECQ - Decision Inquiry DEST - Decision Status History INV- Inventory Type Menu PLCY - Policy Type Menu RTRV - Retrievals SIMA - Special Import Measures Menu STS- Status Menu CCS - CCS System Menu EXIT - Exit Application HELP - Display Valid Responses Trans: RTRV\n3. From the DECISION RETRIEVAL TYPE MENU screen, type PROH in the Trans prompt line and press ENTER.\n* To return to this screen at any time, press PAUSE/ BREAK.\nTRFRTMN0 10 TECHNICAL REFERENCE - DECISION RETRIEVAL TYPE MENU 05/04/01 Trans - Description FTA - Origin Decisions GEN - General Decisions INST - Inst/End-Use Decisions MARK - Marking Decisions OIC - OIC Decisions PROH - Prohibited 9956 Decisions VALU - Valuation Decisions CCS - CCS System Menu EXIT - Exit Application HELP - Display Valid Responses RETURN - Return To Previous Menu TRS - Technical Reference Menu Trans: PROH\n4. From the PROHIBITED 9956 RETRIEVALS screen, type the title into the space provided and press ENTER.\nTRFSPRC0 TECHNICAL REFERENCE - PROHIBITED 9956 RETRIEVALS Title : VISTA VALLEY P.T.A. Language: E Author : SI Issue Material Type/Title Trans: DC945025 ENTER RETRIEVAL CRITERIA\n5. Place an X next to the most precise title match and press ENTER.\n* To advance to the next page and view more titles, use the F5 key. To view the previous page of titles, use the F4 key. To return to the previous screen, use the F2 key. TRFGKWH0 TECHNICAL REFERENCE - KEYWORD REVIEW NEXT Keyword: VISTA VALLEY P.T.A. Origin agreement: SI VISION OF LOVE VISIONS OF FANTASY ALL-MALE CLASSICS SERIES, DIRECT MALE VISIONS OF VICE (4 PAGES OF PHOTOS) VISIONS…, ILLUMINISTIC CONSPIRACIES AND END-TIME PROPH X VISTA VALLEY P.T.A. VISTAPRO USER MANUAL VISUAL COLLECTION VIT AGRESSION / DOD AT ZOG VIVE A VERDADE, REVOLUCAO DA VERDADE, LISBOA VIVID RAW Trans: 6. Place an X next to the most exact match by title / volume / issue / material type and press ENTER. *When there is more than one entry for any given title, ensure that the material type is an exact match to the suspect item. * To advance to the next page and view more titles, use the F5 key. To view the previous page of titles, use the F4 key. To return to the previous screen, use the F2 key. TRFSPRC0 TECHNICAL REFERENCE - PROHIBITED 9956 RETRIEVALS Title : VISTA VALLEY P.T.A. Language: E Author : SI - Issue - Material Type/Title X - DVD - VIDEO CASSETTES VIDEO CASSETTES CD ROM DVD Trans: 7. The decision screens contain three pages of input. Each screen must be reviewed. From the first screen, note the “TRS No” and the prohibition decision: “Prohibited: N” = admissible “Prohibited: Y” = prohibited TRFPDEI0 TECHNICAL REFERENCE - PROHIBITED 9956 DECISION INQUIRY Case No : F0254022 Type : F Decsn Status: 850 Officer ID : BXC227 TRS No : 200149 Effect Date: 04/05/17 New TRS No : Expiry Date: 99/99/99 Repl TRS No: Class No : . . . Adj/Appl No: Decsn Level : REQ Rev Officer: BXC227 File No : 4547-5-13 RP Correspondent: JOHN DOE Material Type: DVD Film Type : Title : VISTA VALLEY P.T.A. Issue : Author : Prohibited : Y Category : OBSC Trans: 8. The second screen provides applicable reason codes. * To return to the previous screen, use the F2 key. TRFPDEI2 TECHNICAL REFERENCE - PROHIBITED 9956 REASONS INQUIRY Case No : F0254022 TRS No : 200149 Decsn Status: 850 Title : VISTA VALLEY P.T.A. Pages: Reason No - Reason 16 - SEXUAL ASSAULT (INCLUDING COERCION, EXPLOITATION, DOMINATION WITHOUT CONSENT) 23 - INCEST 24 - BESTIALITY 29 - SEX WITH PAIN Trans: 9. The third and final decision screen may include additional information, such as the name of the producer / director, the total running time as noted on the case, the number of pages, an ISBN number, elaboration on the reasons for the determination and sometimes a brief summary of the material’s content. * To return to the previous screen, use the F2 key. TRFTGLI0 TECHNICAL REFERENCE - PROHIBITED REMARKS TRS No : 200149 Case Number : F0254022 Text: THIS DVD IS “LIVE ACTION” AND IS RECORDED IN ENGLISH. PREVIOUSLY REVIEWED AUGUST 16/01 AND WAS DETERMINED TO BE PROHIBTED (F229223 / TRS#179650). NEW DECISION ENTERED WITH UPDATED REASON CODES. IN ADDITION TO THE FEATURE, THERE IS A SLIDESHOW OF THE FEATURE AND THE FLIP SIDE OF THE DISK HAS PREVIEW TRAILERS WITH DEPICTIONS OF BESTIALITY AND SEX WITH PAIN. THIS DVD HAS DEPICTIONS OF INCEST AND DEPICTIONS AND DESCRIPTIONS OF SEXUAL ASSAULT. DIRECTOR IS ANTHONY SPINNELLI AND IT IS PRODUCED BY SKYLARK PRODUCTIONS / NUTECH DIGITAL, INC. IT RUNS FOR 1:24:52 HOURS AND IS PART OF THE “CLASSICS COLLECTION”. COPYRIGHT YEAR IS 1980 CAL VISTA INTERNATIONAL / 2000 NUTECH DIGITAL. Trans: DC946540 PRESS TO CONTINUE References Issuing office: Prohibited Importations – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-4 Legislative references: Customs Tariff , tariff item 9899.00.00 of the Schedule Other references: D9-1-1 and D9-1-15 Superseded memorandum D: D9-1-17 dated June 20, 2017 Date modified: 2018-09-20", + "history": "", + "last_amended": "2018-09-20", + "current_to": "2018-09-20", + "citation": "Memorandum D9-1-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html" + }, + { + "id": "dmemo-D9-1-17-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D9-1-17", + "marginal_note": "References", + "part": "Canada Border Services Agency’s Determination Procedures for Obscenity and Hate Propaganda", + "division": "", + "heading": "", + "text": "Issuing office: Prohibited Importations – Traveller Compliance Unit Program Compliance and Outreach Division Programs Branch Headquarters file: 5905-7-4 Legislative references: Customs Tariff , tariff item 9899.00.00 of the Schedule Other references: D9-1-1 and D9-1-15 Superseded memorandum D: D9-1-17 dated June 20, 2017", + "history": "", + "last_amended": "2018-09-20", + "current_to": "2018-09-20", + "citation": "Memorandum D9-1-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d9/d9-1-17-eng.html" + }, + { + "id": "dmemo-D10-0-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-1", + "marginal_note": "Legislation", + "part": "Classification of Parts and Accessories in the Customs Tariff", + "division": "", + "heading": "", + "text": "Customs Tariff", + "history": "", + "last_amended": "2023-02-01", + "current_to": "2023-02-01", + "citation": "Memorandum D10-0-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html" + }, + { + "id": "dmemo-D10-0-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-1", + "marginal_note": "Guidelines and general information", + "part": "Classification of Parts and Accessories in the Customs Tariff", + "division": "", + "heading": "", + "text": "1. Subject to any relevant Section or Chapter Notes, for the purpose of tariff classification, parts and accessories are defined as:\n- “accessory” is defined as “an article which performs a secondary or subordinate role, not essential to the function, which could improve the effectiveness of the host machine, equipment, apparatus or appliance”\n- “part” is defined as “an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used”\nCategories of parts and accessories\n2. The numerous headings and subheadings in the Tariff for the classification of parts and accessories fall within four distinct categories. Three of these categories apply to both parts and accessories. The other applies to parts alone. These categories are:\n- (a) parts or accessories specified in a heading or falling within a generic class of goods in a heading\n- (b) parts of general use, as defined in Note 2 to Section XV\n- (c) parts or accessories suitable for use solely or principally with a particular kind of machine or with machines of the same heading and\n- (d) multi-purpose parts or accessories\nA – Articles (parts or accessories) specified in a heading\n3. The classification of an article specified in a heading and included in the terms of that heading, in accordance with a Section or Chapter Note, constitutes an application of General Interpretive Rule (GIR) 1. Any part or accessory specified or described in a heading text, or whose classification in a particular heading is directed by a Section or Chapter Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory is specifically designed or principally or solely suitable for use with a particular machine, appliance, instrument, vehicle or any other manufactured product.\n4. The four examples below illustrate the application of Category A. Examples (a) and (b) concern parts or accessories specified in a heading. Examples (c) and (d) concern parts or accessories classified according to a Section Note.\n- (a) New pneumatic tires, of rubber\n- Rubber tires are not classifiable as parts of machines of Section XVI or of motor vehicles of Section XVII, despite the fact that tires are not explicitly excluded from these Sections by a Section or Chapter Note. New rubber tires are correctly classified in heading 40.11 New pneumatic tyres, of rubber because they are specified in the heading text, in accordance with GIR 1.\n- (b) Electric accumulators\n- Commonly referred to as rechargeable batteries, these are used in, among other goods, machines of Section XVI or Section XVII. Electric accumulators are classified in heading 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square), as they are specified in the heading text, in accordance with GIR 1.\n- (c) Drill pipes\n- Drill pipe, commonly used in oil and gas extraction, is excluded from classification under a parts provisions in Section XVI, by virtue of Note 1(h) to that same Section. In this case, the Section Note directs the classification of these articles to heading 73.04. Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel, by application of GIR 1.\n- (d) Fuel pumps\n- Fuel pumps for motor vehicles are not classifiable as parts of goods of Section XVII, as they are explicitly excluded from this Section by Note 1(e). Fuel pumps for motor vehicles are correctly classified in Heading 84.13 which covers all pumps for liquids, by application of GIR 1.\nB – Parts of general use – Note 2 to Section XV\n5. The expression, “parts of general use” is defined by Note 2 to Section XV. Based on the application of GIR 1, the expression “parts of general use” must be interpreted to mean the following, no matter where in the tariff the term is found:\n- (a) articles of heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal\n- (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14) and\n- (c) articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06\n6. “Parts of general use” have many applications with respect to goods described in Sections XVI to XX. However, they are specifically excluded from these Sections by Section or Chapter Notes. Similar goods made of plastics are also excluded from those Sections.\nFor example, plastic nuts and bolts are correctly classified in Chapter 39. Thus the classification of “parts of general use” in their respective headings is another application of GIR 1.\n7. Note 2 to Section XV states that, any references to parts of goods in Chapters 73 to 76 and 78 to 82 (but not including heading 73.15), do not include “parts of general use”, as defined in the Note.\nFor example, steel screws specifically designed to fasten the liner of a stove would not be considered as parts of stoves. Screws are excluded from classification in heading 73.21, Stoves and parts thereof, as the screws are defined as “parts of general use” in accordance with Note 2 to Section XV.\n8. Note 2 to Section XV also states that, parts of goods of Chapters 73 to 76 and 78 to 82 (but not including heading 73.15), do not include goods which meet the definition of “parts of general use” as defined in Note 2. Additionally, Note 2 states that articles of Chapter 82 or 83 are excluded from classification in Chapters 72 to 76 and 78 to 81.\nFor example, flexible steel expansion joints for pipes are excluded from classification as pipe fittings in heading 73.07, which covers iron or steel tube or pipe fittings. Flexible steel expansion joints for pipes are correctly classified in heading 83.07, which provides for flexible tubing of base metal.\n9. All of the articles described in paragraphs 5, 6, and 7 above are correctly classified as “parts of general use”. The classification of “parts of general use” is not affected by the application of the parts, their comparative value or suitability as integral components of any machine, appliance, instrument, apparatus, vehicle or other manufactured product. Consequently, the articles specified in paragraphs 5, 6, and 7 above are to be classified in their respective headings, whether or not they are identified as parts by a part number or are specified as parts in technical manuals, engineering diagrams or similar references.\n10. The classification principle that applies to “parts of general use” may be summarized as follows:\nArticles covered by the expression “parts of general use” do not have to be articles for general use, but simply articles specified in the headings enumerated in Note 2 to Section XV. For example, an iron or steel article having the essential character of a bolt, but committed by design to function as a fastening or holding device in a particular mining machine, is classified in heading 73.18 and not as a machine part since heading 73.18 falls within the scope of the expression “parts of general use”.\n11. An application of the “parts of general use” provision can be found in Section XVI. Note 1(g) to Section XVI excludes parts of general use, as defined in Note 2 to Section XV, of base metal or similar goods of plastics. In this instance, even if the article may be committed by design and for use solely or principally for a machine included in Section XVI, if it is identified as a “part of general use”, the article is excluded from classification in Section XVI.\n12. The Appendix to this memorandum contains lists of articles covered by the expression “parts of general use”.\nC – Parts or Accessories Suitable for Use Solely or Principally With a Particular Good or With Goods under the Same Heading\n13. The third category of parts or accessories reflects the application of Section or Chapter Notes found, inter alia, in Note 2(b) to Section XVI (parts only), Note 3 to Section XVII and Note 3 to Chapter 95.\n14. Those Notes specify that parts in Section XVI, or parts and accessories in Section XVII and Chapter 95 which are suitable for use solely or principally with the goods of Section XVI, Section XVII and Chapter 95, are not subject to either categories A or B above, and are to be classified as parts of the goods covered by Section XVI, or as parts or accessories of the goods covered by Section XVII and Chapter 95 respectively. These provisions are in Section or Chapter Notes and the classification of parts or accessories falling under this category (e.g., parts or accessories dedicated to a single application) is an application of GIR 1.\n15. Dictionaries generally describe principal as “chief” or “first in importance”. These definitions have been upheld by the Canadian International Trade Tribunal (CITT) in several decisions.\n16. The specific use of the part(s), should be obtained from the exporter, manufacturer or trade literature.\n17. The following examples illustrate the principles of categories A, B, and C:\n- (A) Heading 84.06 (Steam turbines and other vapour turbines) includes subheading 8406.90 for “Parts” (e.g., rotors, stators, rotor or stator blades)\n- (B) Heading 73.18 (Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins , washers (including spring washers) and similar articles, of iron or steel) provides for parts of general use even if they are principally or solely for use with a particular machine\n- (C) Heading 95.03 provides for “Dolls representing only human beings”. Artificial eyes made of plastics for those dolls effectively have no other use\nD – Multi-purpose parts and accessories\n18. Multi-purpose parts and accessories cover articles which are not specifically designed for one particular type of good and therefore are capable of use in a variety of applications. They can only be included in this final category if they are not:\n- (a) specified in a heading or covered by a Section or Chapter Note (See category A)\n- (b) “parts of general use” (See category B)\n- (c) suitable for use solely or principally with a particular machine or class of machines (See category C) or\n- (d) covered by any other provisions of the Tariff\n19. Parts and accessories of this category are usually classified according to the provisions of Note 2(c) to Section XVI, Note 3 to Section XVII, and Note 2(c) to Chapter 90 and to the relevant exclusions in Note 1 to a Section or Chapter.\n20. Examples of parts of goods of Section XVI, which are not limited to be used in a particular machine, appliance, etc., include:\n- (a) machinery parts of heading 84.87 (for non-electrical goods): greasing nipples, oil seal rings, levers and\n- (b) electrical parts of machinery of heading 85.48 (for electrical goods): certain types of thermocouples\nIdentifying parts and accessories\n21. Decisions of the Federal Court and the Canadian International Trade Tribunal (CITT), provide useful guidance to the classification of parts and accessories.\n22. In AP-2010-057, Rlogistics Limited Partnership, the CITT affirmed that it is clear that the term “accessory” is a reference to ”something that has a subordinate relationship with another product, that is not essential to the use or function of that other product or that adds beauty, convenience or effectiveness to that other product.”\n23. In AP-2010-006, Komatsu International (Canada) Inc., the CITT acknowledged the CBSA’s definition of a part, upon issuance of its decision for hydraulic hose assemblies, stating that the goods are “identifiable components of hydraulic systems that are committed by design for use therein and fulfill a clearly defined function that is integral to the design and essential to the overall functioning of hydraulic systems. Accordingly, the Tribunal found the goods to be parts of hydraulic systems.”\n24. For an article to be classified as a part of a good it must be committed for use with those goods.\n25. An article that can be used with goods other than those described in a heading, subheading or tariff item is not to be regarded as so committed. An article which has no other use than with such goods and is necessary to their function is committed for use with them.\n26. Five criteria have emerged over the years which set forth basic considerations for the classification of parts. To be considered to be a part, goods:\n- (a) form a complete unit with the good\n- (b) have no alternative function\n- (c) are marketed and shipped as a unit\n- (d) are necessary for the safe and prudent use of the unit and/or\n- (e) are committed to the use of the unit\n27. These considerations have no particular order of precedence. Used individually or in combination, they are useful in determining whether or not an article constitutes a part.\n28. For an article to be considered an accessory it must be solely or principally for use with a particular good and must supplement the functionality of that good.\nDisposable articles\n29. The fact that an article may be a “disposable” item does not preclude its consideration as a part or accessory or even as an appliance, apparatus or other device in its own right. Changing technologies have led to the replacement of some re-usable parts with disposable ones. Proper application of the five criteria mentioned in paragraph 26 will take precedence over the inherent disposability of an article.\n30. The Federal Court has affirmed and reaffirmed that: The law must be construed by reference to the whole of its possible field of application and not by considering only the limited areas. Application of this concept to disposable articles recognizes the principles set forth in decisions relevant to the classification of parts and accessories while taking into consideration evolving technologies, particularly in the medical sciences.\nAdditional information\n31. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n32. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-02-01", + "current_to": "2023-02-01", + "citation": "Memorandum D10-0-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html" + }, + { + "id": "dmemo-D10-0-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-1", + "marginal_note": "Appendix", + "part": "Classification of Parts and Accessories in the Customs Tariff", + "division": "", + "heading": "", + "text": "Articles covered by the expression \"parts of general use\"\nNote 2 to Section XV provides for:\nin provision (a)\n73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.\n73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.\nNote: Whether or not cut to length or fitted with terminal parts, provided they do not assume the character of articles of other headings.\n73.15 Chain and Parts Thereof, of iron or steel.\n73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of other material, but excluding such articles with heads of copper.\n73.18 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins , washers (including spring washers) and similar articles, of iron or steel.\nNote 2 to Section XV extends the definition of “Parts of General use” to include similar articles as those mentioned above made of base metals.\nBase metals are defined in Note 3 to Section XV as:\nThroughout the Nomenclature, the expression \"base metals\" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.\nNote: The articles of this heading are used to assemble or fasten goods. Whether or not an article is committed by design to a specific assembly, machine, etc., or fastening application does not preclude classification from its appropriate heading.\nin provision (b)\n73.20 Springs and leaves for springs, of iron or steel Note: The only exceptions are clock or watch springs.\nin provision (c)\n83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, or base metal; keys for any of the foregoing articles, of base metal.\n83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks , hat pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.\n83.06 Bells, gongs and the like, non-electric , of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.\n83.08 Clasps, frames with clasps, buckles, buckle-clasps , hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches , books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal.\n83.10 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05.\nNote: Similar articles of base metals are classified in their respective Chapters of Section similar articles of plastics in Chapter similar articles of rubber in Chapter 40.", + "history": "", + "last_amended": "2023-02-01", + "current_to": "2023-02-01", + "citation": "Memorandum D10-0-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html" + }, + { + "id": "dmemo-D10-0-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-1", + "marginal_note": "References", + "part": "Classification of Parts and Accessories in the Customs Tariff", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Tariff Other references AP-2010-006 , AP-2010-057 Superseded memorandum D10-0-1 dated November 20, 2020", + "history": "", + "last_amended": "2023-02-01", + "current_to": "2023-02-01", + "citation": "Memorandum D10-0-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-1-eng.html" + }, + { + "id": "dmemo-D10-0-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-2", + "marginal_note": "Legislation", + "part": "Punctuation in the Customs Tariff", + "division": "", + "heading": "", + "text": "Customs Tariff", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-0-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html" + }, + { + "id": "dmemo-D10-0-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-2", + "marginal_note": "Guidelines and General Information", + "part": "Punctuation in the Customs Tariff", + "division": "", + "heading": "", + "text": "1. Understanding the use of punctuation in the Customs Tariff (Tariff) is essential for determining the correct classification of a good.\n2. A comma is generally used to denote a series or list of commodities that are classified under the same Tariff provision. For example, \"live horses, asses, mules and hinnies\" are all classified under heading 01.01.\n3. The comma may also be used to set apart descriptors which limit the classification of a particular commodity. For example, the text of heading 07.08 (\"Leguminous vegetables, shelled or unshelled, fresh or chilled\") means the leguminous vegetables may be shelled or unshelled but must be either fresh or chilled (i.e. not frozen or cooked etc.).\n4. The colon indicates that there is additional information to follow that is part of the description of the goods classified under the Tariff provision. For example, one dash, suppressed subheading 6203.1 (\"Suits\") is subdivided into three two-dash subheadings:\n- Suits: 6203.11 - - Of wool or fine animal hair 6203.12 - - Of synthetic fibres 6203.19 - - Of other textile materials\n5. The semi-colon divides Tariff provisions into distinct clauses. The terms of a clause do not apply to any other clause in the provision.\n6. For example, in heading 49.07 (Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title) the first clause provides for certain kinds of \"unused postage, revenue or similar stamps\". The heading contains four other distinct clauses each referring to goods (e.g. \"banknotes\", banknotes). The goods mentioned in those other clauses do not need to be unused.\n7. Similarly, the halide lamps of subheading 8539.32 (\"Mercury or sodium vapour lamps; metal halide lamps\") must be of metal, whereas the vapour lamps must be of either mercury or sodium.\n8. However, there are certain Tariff provisions in which the semi-colon does not provide an absolute separation between clauses.\n9. In tariff item 9953.00.00 (Hydraulic equipment and articles for use therein; Articles for use in compression-ignition internal combustion piston engines (diesel or semi-diesel engines); All the foregoing for use in the manufacture of road graders or road scrapers) the first two clauses of the tariff item each refer to goods, while the third clause describes certain conditions.\n10. Even though the three clauses are separated by semi-colons, as the third and final clause would otherwise have no meaning it must be interpreted to limit which of the goods specified in the first two clauses can qualify for the benefits of the tariff item.\n11. This was confirmed in Wolseley Engineered Pipe Group v. Canada (Border Services Agency) . The Federal Court of Appeal found that \"The only rational reading of tariff item no. 9953.00.00 is that … the goods in question, must be \"for use in the manufacture of road graders or road scrapers\".\n12. However, the terms of a clause of one Tariff provision may not be applied to any other clause of that same tariff provision if each clause has meaning in its own right.\n13. Lastly, the period at the end of a Tariff provision and in Section, Chapter, Subheading and Supplementary legal notes represents a full stop.\nAdditional Information\n14. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n15. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-0-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html" + }, + { + "id": "dmemo-D10-0-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-0-2", + "marginal_note": "References", + "part": "Punctuation in the Customs Tariff", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9953.00 Legislative references: Customs Tariff Other references: D11-11-3 Federal Court of Appeal Docket: A-223-10 Citation: 2011 FCA Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-0-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-0-2-eng.html" + }, + { + "id": "dmemo-D10-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification, Sampling, and Testing of Raw Sugar", + "division": "", + "heading": "", + "text": "Tariff Classification\n1. This Memorandum applies to \"raw sugar\" of subheadings 1701.11 and 1701.12 which is defined in the Subheading Note as \"sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5º.\"\n2. For tariff classification, Canada uses the \"settlement polarization\" to indicate the polarization of sugar.\n3. The term \"settlement polarization\" refers to the average of the polarization determinations of the buyer and the seller, as measured according to the International Commission for Uniform Methods of Sugar Analysis (ICUMSA), specified in the Determination of the Tariff Classification of Sugar , Molasses and Sugar Syrup Regulations .\n4. The \"settlement polarization\" is the industry-accepted means of price settlement for all raw sugar transactions. In cases where opposing measurements differ by 0.25º, an independent (third party) measurement is taken and the average of the two closest measurements is accepted. This is an internationally accepted practice.\n5. Sugar of a polarization of less than 99.0º when imported from a country entitled to the benefits of the General Preferential Tariff, will generally not require sampling for testing purposes. Sampling and testing will only be required in the case where there is doubt as to whether the sugar is raw, that is where the polarization of the sugar is 99.0º or more.\n6. To ensure compliance with these requirements, the Canada Customs and Revenue Agency (CCRA) reserves the right to take samples for analysis. In the case of discrepancies, tariff classification will be based on the CCRA laboratory analysis.\nSampling Procedures\n7. The following procedures must be observed when sugar is sampled for testing:\n- Samples are taken at the time the sugar is weighed. A customs officer must be present to secure the samples at that time.\n- The samples taken from the shipment for the determination of the \"settlement polarization\" is split and a 200-gram portion is submitted to the CCRA so that it receives an identical sample to that which the buyer and the seller use to determine the \"settlement polarization.\" In cases where an importation consists of two or more differently marked lots, and each lot is weighed and sampled separately for accounting purposes, a separate sample representing each lot is to be submitted to the CCRA . Samples are sealed in air- and moisture-proof containers.\n- Each container is identified with the name of the vessel or conveyance, the lot number, the date the sample was taken, and the transaction number of the accounting document.\n- The customs officer forwards the samples to the laboratory by courier, documented on Form Y15, Request to Laboratory and Scientific Services Directorate . Testing of sugar samples is given a high priority.\n- A portion of each sample is stored by the laboratory until the appeal periods have expired.\n8. Any questions concerning this matter should be directed to:\nElizabeth Udell Senior Program Advisor Food, Chemicals, Plastics and Rubber Unit Tariff Classification and International Nomenclature Division Trade Policy and Interpretation Directorate Canada Customs and Revenue Agency Ottawa ON K1A 0L5\nTelephone: (613) 954-7013 Facsimile: (613) 952-4074", + "history": "", + "last_amended": "2002-06-12", + "current_to": "2002-06-12", + "citation": "Memorandum D10-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-2-3-eng.html" + }, + { + "id": "dmemo-D10-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-2-3", + "marginal_note": "References", + "part": "Tariff Classification, Sampling, and Testing of Raw Sugar", + "division": "", + "heading": "", + "text": "Issuing office: Food, Chemicals, Plastics and Rubber Tariff Classification and International Nomenclature Division Trade Policy and Interpretation Directorate Headquarters file: N/A Legislative references: Customs Act , sections 99 and 164 Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations, SOR/86-951 Regulations Amending the Determination of the Tariff Classification of Sugar, Molasses and Sugar Syrup Regulations, SOR/98-241 Customs Tariff , Chapter 17 Other references: N/A Superseded memorandum D: D10-2-3, May 24, 2000", + "history": "", + "last_amended": "2002-06-12", + "current_to": "2002-06-12", + "citation": "Memorandum D10-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-2-3-eng.html" + }, + { + "id": "dmemo-D10-13-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods.\nKey content: This D-Memo explains the methodology for classifying goods in the schedule to the Customs Tariff Act (Departmental Consolidation of the Customs Tariff, often referred to as the Customs Tariff or Tariff).\nKeywords: D-Memo, memorandum, Harmonized System, HS , GIR (s), EN s, Tariff, classification, goods, Section, Chapter, heading, subheading, tariff item, statistical suffix, dash, Canadian Rules.\nOn this page Updates made to this D-Memo Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-Memo\n- Guidelines Legal Foundation Structure of the Tariff General Interpretative Rules ( GIR s) Tariff classification process Classification in Chapters 98 and 99 of the Customs Tariff Additional Information Appendix A Appendix B References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us Related links", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "Updates to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. This D-Memo explains the process to be followed to classify goods under the Customs Tariff (Tariff).\nLegal Foundation\n2. Subsection 10 (1) of the Customs Tariff Act specifies that the legal foundation of the Tariff consists of the General Rules for the Interpretation of the Harmonized System (often referred to as General Interpretative Rules or GIR s), the Section and Chapter Notes, and the terms of the headings, subheadings and tariff items.\n3. Section and Chapter Notes are located at the beginning of the Section or Chapter, but not all Sections and Chapters have Notes. These Notes are part of the legislation and must be considered.\n4. Typically, these Notes will list certain inclusions and exclusions for the Chapter or Section. In some cases, they define certain terms or specify how a certain commodity is to be classified. When applicable, they may indicate how parts of goods are to be classified.\n5. The Harmonized System Explanatory Notes ( EN s) complement the legal foundation as the official interpretation of the Harmonized System ( HS ). They explain the application and scope of the Section and Chapter Notes. The EN s also provide general information to the scope of the various headings and subheadings.\n6. Section 11 of the Customs Tariff Act requires that regard must be given to the EN s in interpreting the headings and subheadings in the schedule to the Tariff.\n7. The World Customs Organization ( WCO ) is the entity responsible for the Harmonized Commodity Description and Coding System (also referred to as the Harmonized System or HS ). HS classification decisions made by the Harmonized System Committee of the WCO are included in the Compendium of Classification Opinions.\nStructure of the Tariff\n8. The Tariff is structured in a hierarchical manner.\n9. The HS and, by extension, the Tariff are generally arranged with the least processed or manufactured goods in earlier Sections and Chapters, and the further manufactured goods in later Sections and Chapters. For example, agricultural products can be found in Section I, while more complex goods such as machinery and precision instruments can be found in later Sections.\n10. The same structure is followed within each Section and Chapter. For example, Chapter 50 provides for silk products. The first heading in that Chapter provides for silk-worm cocoons while articles made from silk can be found in the later headings of the Chapter.\n11. Headings are four-digit codes, (e.g., 08.03), in which the first two-digits indicate the Chapter where the heading is located and the last two-digits indicate the position of the heading within that Chapter.\n12. Subheadings are six-digit codes, (e.g., 0803.10), which represent subdivisions of the heading providing greater product detail. Not all headings are subdivided. In these cases, the fifth-digit and sixth-digit are zeros. In the Customs Tariff Schedule, subheadings have at least one dash before the description. One dash subheadings that are not further subdivided will end in \"00\" ( fifth-digit and sixth-digit ); those that are further subdivided will have two dashes before the description of those subdivisions.\n13. Headings and subheadings are part of the HS, which is the basis of the Tariff of almost all trading nations.\n14. Tariff items are eight-digit codes, (e.g., 0803.10.00). These subdivisions have been created to provide further product detail for domestic tariff classification purposes. Just like headings and subheadings, not all tariff items are subdivided, in which case the seventh-digit and eighth-digit are zeros. The dash structure is similar to the subheading level, but with three or four dashes before the description.\n15. Rates of duty are assigned at the tariff item level.\n16. Tariff classification numbers are ten-digit codes, (e.g., 0803.10.00.00), required for the reporting of goods imported into Canada. The last two-digits are referred to as statistical suffixes. Just like headings, subheadings, and tariff items, not all statistical suffixes are subdivided, in which case the ninth-digit and tenth-digit are zeros. At this level, the description in the Customs Tariff Schedule is preceded by five or six dashes.\n17. Every chapter of the HS is divided by this numbering system, for example:\nTariff classification number: 9507.90.10.00\nBreakdown:\n- 95.07 Heading (International)\n- 9507. 90 Sub-heading (International)\n- 9507.90. 10 Tariff item (Canadian)\n- 9507.90.10. 00 Statistical suffix (Canadian)\nGeneral Interpretative Rules ( GIR s)\n18. The six GIR s are the foundation of the tariff classification process and must be followed at all times.\n19. GIR 1 specifies that goods must be classified according to the terms of the headings and the relative Section and Chapter Notes. When applied properly, the majority of goods are classified by application of GIR 1, as its application will result in having only one heading under which the goods are classified. As a result, GIR s 2 through 5 are not applicable.\n20. GIR 2 is to be applied in conjunction with GIR 1 to address the classification of goods that are incomplete, unassembled, unfinished or disassembled, as well as mixtures and combinations of goods.\n21. GIR 3 addresses the classification of goods that cannot be classified by the application of the preceding GIR s. It does so in three ways, by:\n- (a) giving precedence to a heading that provides a more specific description of the goods, provided the alternative heading does not also describe part of the good;\n- (b) directing that mixtures, composite goods, and sets of goods put up for retail sale be classified according to the element which gives the whole its essential character; and\n- (c) providing for the good to be classified in the heading last in numerical order amongst the headings that equally merit consideration.\n22. GIR 4 essentially exists to ensure that all goods can be classified. GIR s 1 through 3, in combination with the fact that almost every Chapter of the Tariff includes a residual heading (e.g., 74.19 – Other articles of copper) to capture goods not specifically provided for elsewhere, render this GIR moot for all practical purposes.\n23. GIR 5 deals with specific aspects of packaging.\n24. GIR 6 specifies that the preceding process be repeated to classify goods at the subheading level.\n25. In addition to the GIR s, there are 3 Canadian Rules, which complement the GIR s, and they are to be applied to determine classification at the tariff item level. The GIR s and the Canadian Rules are included in the introductory pages of the Tariff.\n26. For an official detailed explanation of the GIR s, reference should be made to the EN s to the GIR s.\nTariff classification process\n27. Before beginning with the classification process, it is very important to have detailed information of the good to be classified. For example, one must know exactly what the good is, what it is composed of, how it functions, etc.\n28. The tariff classification process reflects the hierarchical structure of the Tariff. Headings are only to be compared with other headings. No consideration is to be given to the descriptions found in the subheadings, tariff items or statistical subdivision, when determining classification at the heading level.\n29. The same process is followed when selecting each level of subheading, tariff item and statistical breakout, at the same dash level respectively.\n30. The tariff classification process begins by applying GIR 1 and determining which heading provides for the product when taking into account the terms of headings and relative Chapter and Section Notes.\n31. The tariff classification of liquefied ethane gas imported in bulk containers is determined as follows:\n- (a) Ethane gas is a gaseous hydrocarbon classified in heading 27.11.\n- (b) Since the gas is in the liquefied state, it is evident that it falls under the subheading for liquefied gas.\n- (c) Next, it falls under the two-dash subheading number 2711.19, - - \"Other,\" since this particular gas is not specified in any of the other two-dash subheadings.\n- (d) Tariff items that must be compared before looking at the statistical suffix are 2711.19.10 and 2711.19.90.\n- (e) Tariff item 2711.19.10 specifies that the gas must be \"in containers ready for use.\"\n- (f) In this case, the ethane gas is not in containers ready for use.\n- (g) For the statistical suffix, as the product is ethane, its tariff classification number is 2711.19.90.10.\n32. The Customs Tariff Act contains specific direction for certain goods that are subject to tariff rate quotas ( TRQ ); the same principles of tariff classification apply.\n33. TRQ agricultural products can only be classified under a tariff item that contains the phrase \"within access commitment\" when the importer has a valid import permit specifying entitlement to the \"within access commitment\" rate of duty, which is issued by the Export and Import Permits Act Operations and Digital Innovation Division, Strategic Export Controls Bureau, Global Affairs Canada ( GAC ).\n34. Permits are issued individually for particular importations of certain goods (application required), while others (e.g. wheat, barley, and wheat and barley products) are subject to General Import Permits ( GIP s) (no application is required) that are administered on a first-come , first-served basis.\n35. Permits include the terms and conditions that must be met to be valid. If the importer does not have an import permit or if the \"within access commitment\" GIP has been closed for the year by GAC , then the goods are classified under the \"over access commitment\" tariff item, which attracts a higher rate of duty than the \"within access commitment\" tariff item.\n36. To illustrate this process, refer to Appendix B to this D-Memo.\n37. For more information on GIP s and import permits, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) .\n38. For more information on the administration of \"within access commitment\" and \"over access commitment\" tariff items, consult Memorandum D10-18-1: Tariff Rate Quotas .\nClassification in Chapters 98 and 99 of the Customs Tariff\n39. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 98 (Special Classification Provisions – Non-commercial) are to be classified under the appropriate tariff item of that Chapter, rather than elsewhere in the tariff.\n40. Goods that satisfy the conditions in any of the provisions included in any tariff item of Chapter 99 (Special Classification Provisions – Commercial) are first to be classified in Chapters 1 to 97. The first four digits of the appropriate tariff item under Chapter 99 must also be entered in the Customs Accounting Declaration ( CAD ).\n41. For more information on the Coding of Customs Accounting Declaration, consult Memorandum D17-1-10: Coding of Customs Accounting Documents .\nAdditional Information\n42. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "Appendix A", + "part": "", + "division": "", + "heading": "", + "text": "Table 1: Structure of the Tariff where liquified petroleum gases and other gaseous hydrocarbons are classified. Tariff Item Description of Goods 27.11 Petroleum gases and other gaseous hydrocarbons - Liquefied: 2711.11.00 - -Natural gas 2711.12 - -Propane 2711.12.10 - - -In containers ready for use 2711.12.90 - - -Other 2711.13.00 - -Butanes 2711.14.00 - -Ethylene, propylene, butylene and butadiene 2711.19 - -Other 2711.19.10 - - -In containers ready for use 2711.19.90 - - -Other 2711.19.90.10 - - - - -Ethane 2711.19.90.90 - - - - -Other\nBrief example of the classification process for liquified petroleum gases and other gaseous hydrocarbons.\n- (a) To classify goods under heading 27.11, the goods must meet the requirements of the heading. Therefore, in this example, the goods must be petroleum gases or other gaseous hydrocarbons. Classification in a subheading, under heading 27.11, cannot happen if the goods do not meet the requirement of the heading.\n- (b) Once the heading where the goods are classified has been determined, consideration can then be given to the subheadings. In this case, there are two one-dash subheadings. Consequently, it must be determined whether the gases are liquefied or gaseous. (i) If the gas is liquefied, the two-dash subheadings relating to liquefied must be examined. In this example, they are 2711.11, 2711.12, 2711.13, 2711.14, and 2711.19. (ii) The last or residual subheading relating to liquefied gas is 2711.19, \"Other.\" This provides for goods that are not described in any subheadings at the same level; in this case, other than natural gas (2711.11), propane (2711.12), butane (2711.13), ethylene, propylene, butylene, and butadiene (2711.14).\n- (c) This same process is used at each level. Once the appropriate subheading is determined, the process is repeated at the tariff item level except that, rather than examining one- and two-dash subheadings, the three- and four-dash tariff items are examined.\n- (d) Additionally, this process also takes place at the five- and six-dash level (statistical suffix).", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "Appendix B", + "part": "", + "division": "", + "heading": "", + "text": "Table 2: Structure of the Tariff where live broilers for domestic production are classified. Tariff Item Description of Goods 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys, and guinea fowls. -Weighing not more than 185g: 0105.11 - -Fowls of the species Gallus domesticus 0105.11.10 - - -For breeding purposes - - -Broilers for domestic production 0105.11.21 - - - -Within access commitment 0105.11.22 - - - -Over access commitment 0105.11.90 - - -Other 0105.12 - -Turkeys 0105.12.10 - - -For breeding purposes 0105.12.90 - - -Other 0105.13 - -Ducks 0105.13.10 - - -For breeding purposes 0105.13.90 - - -Other 0105.14 - -Geese 0105.14.10 - - -For breeding purposes 0105.14.90 - - -Other 0105.15 - -Guinea fowls 0105.15.10 - - -For breeding purposes 0105.15.90 - - -Other -Other: 0105.94 - -Fowls of the species Gallus domesticus 0105.94.10 - - -For breeding purposes; Spent fowl; Started pullets - - -Other: 0105.94.91 - - - -Within access commitment 0105.94.92 - - - -Over access commitment 0105.99 - - -Other - - -Turkeys: 0105.99.11 - - - -Within access commitment 0105.99.12 - - - -Over access commitment 0105.99.90 - - -Other\nExample of the classification process for live broilers (fowls of the species Gallus Domesticus ), weighing 180 grams, imported for domestic production.\n- (a) Live poultry is specifically provided for in heading 01.05.\n- (b) Since the broilers weigh 180 grams, they meet the one-dash subheading 0105.1, which reads, \"weighing not more than 185 grams.\"\n- (c) As they are fowl of the species Gallus Domesticus , the two-dash subheading 0105.11 is applicable.\n- (d) As the broilers are for domestic production, tariff items 0105.11.21 and 0105.11.22 must be examined.\n- (e) If the importer does not have a specific import permit, or the terms and conditions of the permit have not been complied with, the broilers are classified under \"over access commitment\" tariff item No. 0105.11.22 as broilers for domestic production.", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Export and Import Permits Act\n- Statistics Act\nRelated D memoranda\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nMemorandum D10-13-1 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-20", + "current_to": "2026-03-20", + "citation": "Memorandum D10-13-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-1-eng.html" + }, + { + "id": "dmemo-D10-13-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-2", + "marginal_note": "Legislation", + "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"", + "division": "", + "heading": "", + "text": "The legislation with respect to functional units reads:\n(a) Section XVI, Note 4 (Chapters 84 and 85):\nWhere a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.\n(b) Chapter 90, Note 3:\nThe provisions of Note 4 to Section XVI also apply to this Chapter.\nA brief explanation, with examples, of the scope of the above legal Notes is contained in the General Explanatory Note to Section XVI, Part (VII) Functional Units (Section Note 4), and also in the General Explanatory Note to Chapter 90, Part (IV) Multi-function or Composite Machines, Appliances, etc.; Functional Units (Chapter Note 3).", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html" + }, + { + "id": "dmemo-D10-13-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-2", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"", + "division": "", + "heading": "", + "text": "1. One of the background studies undertaken during the HS development concerned the classification of large-scale production facilities, including complete plants, and processing or control systems, all comprising machines and apparatus of various headings of Section XVI or Chapter 90, but imported under turnkey contracts or similar one-price contractual arrangements. The HS Committee concluded that if, from a commercial or economic standpoint, a plant or system may be marketed, ordered and presented (delivered) as a complete installation utilizable solely for one specific purpose, it was only logical to classify the whole in the single heading appropriate to that function, as a functional unit.\nStatement of Policy\n2. For the purpose of this policy, a functional unit is held to be:\nAn integral system, specially designed for a particular task, whose various components are designated to contribute together to a single, clearly defined purpose.\n3. Auxiliary machines, appliances or apparatus which do not participate in, or contribute to, the clearly defined purpose or function of the whole are not considered to be components of a functional unit; rather, they are to be regarded as fulfilling supplemental or subsidiary roles and are thus classified in their own appropriate headings of Chapter 84, 85, or 90 or as the case may be. (See General Note 7 to Section XVI, and example 4, in part (VII) of the General Explanatory note to Section XI.)\n4. Control panels, instrumentation or similar process control apparatus, such as automatic regulators, when presented (delivered) as components specified in a common contract for a functional unit are to be classified in the same heading as the unit. However, if presented separately, such panels are to be assigned to their own appropriate heading in accordance with the General Interpretative Rules.\n5. Subsequent importations of components and parts thereof for a functional unit will be classified in the usual manner, that is in their own appropriate heading and thus do not necessarily follow the classification of the host unit.\n6. Tariff classification as a functional unit will be affected when an importation satisfies the general description above and the following commercial and technical conditions apply:\n- (a) the various components make up a commercial unit which is advertised and sold at a single price;\n- (b) the various components were purchased as a unit on one contract or a single purchase order; and\n- (c) the sole function of the various components that comprise the integral unit cannot be accomplished if any single component is removed.\n7. The Canada Border Services Agency recognizes that present commercial and engineering practices with respect to sourcing, design, configuration (i.e., prefabricated modules), transportation, handling and on-site assembly of functional units does not affect its classification in one heading. Consequently, a functional unit presented in more than one consignment, regardless of whether or not such consignments originate in different countries, does not preclude classification in accordance with the HS Notes cited under the Legislation section above.\n8. Separately presented machines, appliances or apparatus, to be integrated or combined with other domestically sourced or supplied components to form a functional unit, are to be classified in their own appropriate heading. Neither Section XVI, Note 4, nor Chapter 90, Note 3 applies in such cases.\n9. Policies and procedures pertaining to the release and accounting of functional units will be in accordance with the instructions contained in Memorandum D17-1-13 , Interim Accounting (Provisional Documentation) .\n10. Examples of functional units classified in accordance with this policy are included in the Appendix of this memorandum.\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html" + }, + { + "id": "dmemo-D10-13-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-2", + "marginal_note": "Appendix", + "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"", + "division": "", + "heading": "", + "text": "Functional Units\nExample 1:\nGas Turbine Compression System of Heading No. 84.14\nPurpose — To boost the pressure of natural gas through a pipeline\nA.\nPrinciple Components HS Heading Number Gas turbine 84.11 Pipeline centrifugal compressor 84.14 Air intake system (for filtration) 84.21 Exhaust system (for emission and noise control) 84.21 Various control panels (i.e., fuel; lubricating oil; turbine speed control) 85.37\nB.\nAncillary components Gas turbine starter, i.e., electric motor or small low pressure turbine Couplings Step-up gearbox Oil-cooling system\nExample 2:\nBulk Storage System of Heading No. 84.77\nPurpose — For the storage, conditioning and automatic delivery of a two-component (isocyanate/polyol resin) Urethane Foam\nPrincipal components 23,000 litre isocyanate storage tank, c/w pumps, load cells, valves and piping; 30,000 litre polyol resin storage tank, c/w pumps, load cells, valves and piping; 1,500 litre-blended material storage tank, c/w pump and piping; 950 litre-agitated blend tank, c/w agitator, digital readout and printer, pumps and piping; 60 litre low-ratio additive tank, c/w pump, valves and piping; combination heating/cooling system for environmental control of each tank room, c/w controls; and dry air system to prevent moisture contamination of both base materials, c/w filters and regulators.", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html" + }, + { + "id": "dmemo-D10-13-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-2", + "marginal_note": "References", + "part": "Administrative Policy – Tariff Interpretation of \"Functional Units\"", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 , D17-1-13 Superseded memorandum D: D10-13-2 dated April 3, 1992", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-2-eng.html" + }, + { + "id": "dmemo-D10-13-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-3", + "marginal_note": "Legislation", + "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19", + "division": "", + "heading": "", + "text": "Customs Tariff 8901.90.10 – Open vessels 8906.90.11 – Lifeboats imported by societies dedicated to the saving of lives 8906.90.19 – Other", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html" + }, + { + "id": "dmemo-D10-13-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-3", + "marginal_note": "Guidelines and general information", + "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19", + "division": "", + "heading": "", + "text": "1. An “open vessel” is considered to be a vessel that has no deck.\n2. A deck may consist of a horizontal plank or metal plate surface above the bottom of the vessel. It may provide a working surface or flooring. It may also provide a protective covering over the vessel to inhibit the entrance of water to the lower portions of the vessel, or it may be mainly structural providing more buoyancy for the vessel.\n3. Regardless of the reasons for the presence of a deck, vessels that have a deck are not to be classified under tariff items 8901.90.10, 8906.90.11, or 8906.90.19.\n4. In applying this definition to a vessel, primary consideration should be given to the construction of the vessel:\n- (a) Vessels that have a narrow deck along the gunwale for a footpath may be considered to be open for purposes of the tariff items at issue.\n- (b) Vessels such as barges that may have a flat surface for carrying goods are not considered to be open vessels.\nAdditional information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html" + }, + { + "id": "dmemo-D10-13-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-13-3", + "marginal_note": "References", + "part": "Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Headquarters file HS 8901.90 and 8906.00 Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-13-3 dated April 23, 2014", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-13-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-13-3-eng.html" + }, + { + "id": "dmemo-D10-14-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-3", + "marginal_note": "Legislation", + "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "Supplementary Note 2 to Chapter 7 of the Customs Tariff\n- (a) The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency may suspend a tariff item referred to in Supplementary Note 2 (c) and bring into force one or more tariff items referred to in Supplementary Note 2 (b) in respect of goods imported through a customs office in a region or part of Canada specified in the order during that period.\n- (b) Tariff items that may be brought into force: 0702.00.21, 0702.00.91, 0703.10.21, 0703.10.31, 0703.10.41, 0703.10.91, 0704.10.11 or 0704.10.12, 0704.20.11 or 0704.20.12, 0704.90.21, 0704.90.31, 0704.90.41, 0705.11.11 or 0705.11.12, 0705.19.11 or 0705.19.12, 0706.10.11 or 0706.10.12, 0706.10.31 or 0706.10.32, 0706.90.21 or 0706.90.22, 0706.90.51, 0707.00.91, 0708.10.91, 0708.20.21 or 0708.20.22, 0709.20.91, 0709.40.11 or 0709.40.12, 0709.60.10, 0709.99.11, 0709.99.21, 0709.99.31 or 0709.99.32.\n- (c) Tariff items that may be suspended: 0702.00.29, 0702.00.99, 0703.10.29, 0703.10.39, 0703.10.49, 0703.10.99, 0704.10.90, 0704.20.90, 0704.90.29, 0704.90.39, 0704.90.49, 0705.11.90, 0705.19.90, 0706.10.20, 0706.10.40, 0706.90.30, 0706.90.59, 0707.00.99, 0708.10.99, 0708.20.30, 0709.20.99, 0709.40.90, 0709.60.90, 0709.99.19, 0709.99.29 or 0709.99.40.\n- (d) Under this Act, an order referred to in Supplementary Note 2 (a) might not apply to goods that were in transit at the time the order was made.\nSupplementary Note 4 to Chapter 8 of the Customs Tariff\n- (a) The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency may suspend a tariff item referred to in Supplementary Note 4 (c) and bring into force one or more tariff items referred to in Supplementary Note 4 (b) in respect of goods imported through a customs office in a region or part of Canada specified in the order during that period.\n- (b) Tariff items that may be brought into force: 0806.10.11, 0809.10.91, 0809.21.11, 0809.29.21, 0809.30.21, 0809.40.21, 0809.40.31, 0810.10.91 or 0810.20.11.\n- (c) Tariff items that may be suspended: 0806.10.19, 0809.10.99, 0809.21.19, 0809.29.29, 0809.30.29, 0809.40.29, 0809.40.39, 0810.10.99 or 0810.20.19.\n- (d) Under this Act, an order referred to in Supplementary Note 4 (a) might not apply to goods that were in transit at the time the order was made.", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html" + }, + { + "id": "dmemo-D10-14-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-3", + "marginal_note": "Guidelines and General Information", + "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "Application of Seasonal Duty on Fresh Fruits and Vegetables\n1. The Minister of Public Safety and Emergency Preparedness and/or the President of the Canada Border Services Agency (CBSA) may activate certain tariff items and suspend others to give effect to seasonal rates of duty on the importation of fresh fruits and vegetables.\n2. Each tariff item specifies the total time within each 12 month period, ending March 31, for which the tariff items may be activated or suspended.\n3. Certain tariff items allow the total time to be divided and applied over two distinct periods of time.\n4. An importer/owner or grower may petition for the suspension of the percentage rate of duty on specific vegetables by contacting the Canadian Horticultural Council (CHC) and providing the information to support the request. The CHC will, where warranted, obtain the agreement of the Deputy Minister of Agriculture and Agri-Food Canada, and then forward the request for suspension of duty to the CBSA.\nAdditional Duty Applicable to Certain Vegetables When in Packages of a Weight Not Exceeding 2.27 kg\n5. The following tariff items specify that when the goods are contained in packages of a weight not exceeding 2.27 kg each, an additional duty of 4% is applicable:\n0704.10.11, 0704.20.11, 0705.11.11, 0705.19.11, 0706.10.11, 0706.10.31, 0706.90.21, 0708.20.21, 0709.40.11, and 0709.99.31\n6. The package referred to in the tariff items is the first covering or container. For example, lettuce that has been individually wrapped in polyethylene (the first covering) and packed in crates of 24 is subject to the additional duty.\nAdditional Information\n7. CBSA officers and the importing public should note that the rate of duty mentioned in the announcement of the activation of a seasonal rate of duty is the Most-Favoured-Nation (MFN) Tariff rate. When goods to which this order applies are imported from a country entitled to the benefit of a tariff treatment other than the MFN Tariff, the applied rate of duty must be in accordance with those tariffs.\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html" + }, + { + "id": "dmemo-D10-14-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-3", + "marginal_note": "References", + "part": "Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Tariff Other references: None Superseded memorandum D: D10-14-3 dated February 6, 1998", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-3-eng.html" + }, + { + "id": "dmemo-D10-14-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-4", + "marginal_note": "Legislation", + "part": "Classification of Juice and Juice Concentrates in Heading 20.09", + "division": "", + "heading": "", + "text": "Customs Tariff\n20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.\n21.06 Food preparations not elsewhere specified or included.\n22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html" + }, + { + "id": "dmemo-D10-14-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-4", + "marginal_note": "Guidelines and General Information", + "part": "Classification of Juice and Juice Concentrates in Heading 20.09", + "division": "", + "heading": "", + "text": "Definition\n1. For the purposes of this memorandum, the following definition applies:\n\"Juices, unfermented and not containing added spirit\" of heading 20.09 are those that have an alcoholic strength not exceeding 0.5% by volume.\n2. Juices having a Brix Value of over 20 are generally considered concentrates. This threshold is set at 30 in the case of grape juice. These thresholds have been set by the Harmonized System in order to establish a reasonable cutoff point between single strength and concentrated juices. The above thresholds are not necessarily prescribed by the beverage industry.\nNote: \"Brix Value,\" sometimes referred to as \"Brixº,\" or \"Degrees Brix\" means the direct reading of degrees Brix obtained from a Brix hydrometer or a refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C, or corrected for 20°C, if the reading is made at a different temperature. In other words, \"Brix Value\" approximates the percentage of water-soluble solids which, in most cases, reflects the amount of sugar present in the juice.\n3. In addition to being in the form of natural juice or a concentrate, products of heading 20.09 can also be dehydrated crystals or powder, provided the crystals or powders are almost entirely soluble in water.\n4. Products of heading 20.09 may contain sugar and other sweetening substances, anti-fermentation and standardizing agents, salt and spices (in the case of vegetable juices), and/or other substances to restore the original balance of ingredients. However, to be classified in heading 20.09, fruit and vegetable juices must approximate the composition and essential character of extracts of fresh, healthy, and ripe fruits and vegetables.\n5. The addition of vitamins and orange-flavoured sachets to an orange juice, for example, does not exclude the latter from classification in heading 20.09, provided such additions are only in the amount that may reasonably be lost in the manufacturing processes, and do not disturb the natural balance of various elements in the juice.\n6. Extracted juices may undergo numerous processes that include clarification, filtration, de-aeration, homogenization and sterilization. Juices undergoing these and/or other processes remain classified in heading 20.09, provided these juices retain their natural balance of constituents.\n7. The addition of water to a fruit or vegetable juice, or addition to the concentrates of such juices of more water than is needed to reconstitute the original natural juice, excludes these products from consideration in heading 20.09. Once diluted, such products usually have the character of beverages of heading 22.02. Addition of excessive amounts of carbon dioxide to fruit and vegetable juices transforms these juices into aerated juices that are also classified in heading 22.02.\n8. In order to qualify for classification in heading 20.09, juices must be obtained from fruit and vegetables that contain juice when fresh. Therefore, prune juice, when otherwise meeting specifications as in the preceding paragraphs, is classified in this heading. However, liquid products that are obtained by heating, in water, of fresh or dried fruits that do not contain juice in the natural form are excluded from heading 20.09. Liquids obtained from these fruits, such as juniper berries, are usually classified in heading 21.06 as food preparations not elsewhere specified or included.\n9. The addition of minerals, vitamins, iron compounds, acids, and products generally known in the industry as food supplements, or health-promoting preservatives to fruit or vegetable juices, to an extent that clearly changes the natural balance of constituent elements within these juices, excludes the product from heading 20.09. Such products are classified in heading 21.06 in the concentrate form or in heading 22.02.\n10. Addition of medicinal products, or constituents in amounts that clearly have therapeutic and/or prophylactic uses, to a juice excludes the juice from consideration under heading 20.09. Such products are generally classified in headings 30.03 and 30.04 as medicaments.\n11. Attention must be paid to the difference between the addition to a juice of what are considered health-promoting ingredients as opposed to medicinal constituents that have clear therapeutic and/or prophylactic uses. In the first instance, reference is made to ingredients that, in a general sense, promote good health. In the latter case, medicinal constituents must be of a kind that clearly demonstrates they cure, treat, or prevent specific ailments.\n12. Flavouring components of juice concentrates are usually reduced by a natural evaporation process. Such reduction does not exclude juice concentrates from consideration in heading 20.09.\n13. Juices from which organic acids, minerals, and some flavouring components have intentionally been eliminated are considered deionized juices. These juices no longer have the essential character of juices of heading 20.09. Such products are usually classified in heading 17.02.\n14. Liquid products obtained by the addition of water and sugar syrup to crushed whole fruits (whether or not peeled, or stones and pips removed), or the addition of water and sugar to fruit purées, to the extent that render these products suitable for direct human consumption, are considered as fruit nectars and are classified in heading 22.02. Products that are produced in a similar manner but are made for purposes other than human consumption as a beverage are classified in heading 20.08.\n15. For purposes of classification in the Harmonized System, juices of heading 20.09 are limited to fruit juices (including grape must), and vegetable juices as they are known, in common parlance, and by their common or commercial designation, rather than their scientific or botanical definitions.\nAdditional Information\n16. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n17. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html" + }, + { + "id": "dmemo-D10-14-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-4", + "marginal_note": "References", + "part": "Classification of Juice and Juice Concentrates in Heading 20.09", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-4 dated August 30, 2002", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-4-eng.html" + }, + { + "id": "dmemo-D10-14-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-8", + "marginal_note": "Abbreviations", + "part": "Abbreviations Used by the Forest Products Industry", + "division": "", + "heading": "", + "text": "AW&L all widths and lengths Bd board Bd Ft board feet Bdl bundle Bev beveled BM board measure B&S beams and stringers CG centre groove CG2E centre groove, two edges CM centre matched CS caulking seam CV centre vee CV2S centre vee, two sides D2S dressed, two sides D4S dressed, four sides Dbl T&G double tongue and groove D&CM dressed and centre matched DET double end trimmed D&M dressed and matched EB2S edge bead, two sides E&CB2S edge and centre bead, two sides EG edge glued, or exterior glued, EM or edge (vertical) grain end matched EV edge vee FBM feet board measure FSM feet surface measure Jtd. jointed KD kiln dried Lbr lumber MBM thousand (feet) board measure MC moisture content Mldg moulding N nosed N1E nosed, one edge N2E nosed, two edges n.o.p. not otherwise provided for (as used in the Customs Tariff) OD oven dry PAD partly air dried Pat pattern PET precision end trimmed P&T posts and timbers REL random even lengths R/L random lengths Rgh rough ROEL random odd and even lengths S/L shiplap Std standard Std & Btr standard and better Std Lghts standard lengths S-Dry surfaced dry S-GRN surfaced green S1E surfaced, one edge S2E surfaced, two edges S1S surfaced, one side S2S surfaced, two sides S1S1lE surfaced, one side, one edge S1S2E surfaced, one side, two edges S2S & CM surfaced, two sides and S4S centre matched surfaced, four sides TAD thoroughly air dried Tbr timber T&G tongue and groove\nSpecies\nB Fir Balsam Fir D Fir Douglas Fir D Fir-L Douglas Fir and Larch Hem Hemlock P Pine Ponderosa Pine S-P-F Spruce — Pine — Fir Tam Tamarack WR Cedar Red Cedar WW Spr Western White Spruce", + "history": "", + "last_amended": "1998-08-23", + "current_to": "1998-08-23", + "citation": "Memorandum D10-14-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-8-eng.html" + }, + { + "id": "dmemo-D10-14-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-8", + "marginal_note": "References", + "part": "Abbreviations Used by the Forest Products Industry", + "division": "", + "heading": "", + "text": "Issuing office: Tariff Programs Headquarters file: N/A Legislative references: Customs Tariff , Chapter 44 Other references: N/A Superseded memorandum D: D10-14-8, January 1, 1988", + "history": "", + "last_amended": "1998-08-23", + "current_to": "1998-08-23", + "citation": "Memorandum D10-14-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-8-eng.html" + }, + { + "id": "dmemo-D10-14-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-15", + "marginal_note": "Legislation", + "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)", + "division": "", + "heading": "", + "text": "Tariff item No. 9818.00.00 reads as follows:\nArticles imported by or for public museums, public libraries, universities, colleges or schools, to be placed in such institutions as exhibits, accompanied by a certificate, in duplicate, in the prescribed form with the information to be provided with the form, and signed by a responsible official of the institution in which the articles are to be exhibited.", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html" + }, + { + "id": "dmemo-D10-14-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-15", + "marginal_note": "Guidelines and General Information", + "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)", + "division": "", + "heading": "", + "text": "1. The attached Appendix is a sample of the certification wording that must accompany any museum or other exhibit articles imported under the duty free benefit of tariff item No. 9818.00.00.\n2. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order and a detailed description of the good provided.\n3. The certification must be signed by a responsible official of the institution in which the articles are to be exhibited.\n4. Once signed certification has been provided, the institution is responsible to ensure that the imported articles are not diverted or disposed of for uses other than to be exhibited in a public museum or other specified institution.\n5. As per Section 32.2 of the Customs Act , if the articles are diverted, a correction to the original declaration must be filed with the Canada Border Services Agency (CBSA) and any applicable duties and taxes paid.\n6. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification and Value for Duty , which can be found on the CBSA Web site.\nAdditional Information\n7. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nCertification of Goods Imported Under Tariff Item 9818.00.00\nThis certification is with respect to the _______________ (quantity) articles numbered consecutively and described on the attached inventory sheet, imported by _______________ (name of importer) are for the _______________ (name of institution) of _______________ (address)\nI certify that the goods listed and described on the attached inventory sheet will be placed as exhibits in the institution named above and will not be diverted or disposed of for other use without the correction to the original customs accounting documents, presented at time of import accounting.\n_____________________ Name and title of official\n____________________ Signature of official\n____________________ Date", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html" + }, + { + "id": "dmemo-D10-14-15-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-15", + "marginal_note": "References", + "part": "Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9818.00 Legislative references: Customs Act Customs Tariff , tariff item No. 9818.00.00 Other references: D11-6-6 , D11-11-3 Superseded memorandum D: D10-14-15 dated July 31, 1998", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-15-eng.html" + }, + { + "id": "dmemo-D10-14-18-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-18", + "marginal_note": "Legislation", + "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "Section 7 of the Customs Tariff provides that:\n\"For the purposes of this Act, if a rate of custom duty is based in whole or in part on the weight of goods, the customs duties imposed on the goods are, unless otherwise provided, to be calculated on the basis of the net weight of the goods.\"\nThe manner in which the weight for duty of fresh fruits and vegetables is to be determined is \"otherwise provided\" in Supplementary Note 1 of both Chapters 7 and 8, in the Customs Tariff Schedule: this other manner is set forth as follows.\nSupplementary Note 1 to Chapter 7\n\"The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under heading 07.02, 07.03, 07.04, 07.05, 07.06, 07.07, 07.08 or 07.09.\"\nSupplementary Note 1 to Chapter 8\n\"The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under heading 08.06, 08.08, 08.09 or 08.10.\"", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html" + }, + { + "id": "dmemo-D10-14-18-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-18", + "marginal_note": "Guidelines and General Information", + "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "1. Subject to paragraph 4, the railway billing weight may be taken as prima facie evidence of the weight for duty of fresh fruits and vegetables when transported by railway. Unless the Canada Border Services Agency (CBSA) has good reason to believe that it is not a fair average weight, the railway billing weight will be taken as the weight for duty and also as the weight for valuation purposes.\n2. If the CBSA does not believe that the railway billing weight is a fair average weight, then the weight must be ascertained by weighing a sufficient number of packages and duty must be collected on the basis of the weight as ascertained, and the importer/owner must be notified of the decision at the time of weighing. The same weight must be taken as the basis of value and for the payment of duty.\n3. Supplementary Note 1 to Chapters 7 and 8 provide that, for certain subheadings, the weight of the packages shall be included in the weight for duty. In cases where the fruits and vegetables are packed in small containers, several of which are shipped in one case or transportation package, the weight of such outside case or transportation package is not to be included in the weight for duty.\n4. While paragraphs 1 through 3 of this memorandum admit the use of railway billing weights as prima facie evidence of the weight to be used for duty purposes of fresh fruits and vegetables, it has been determined that such weights do not always represent the true weights of the products. Therefore, the billing weight will be accepted only when the CBSA is satisfied that such weight is a fair weight for assessment purposes.\n5. In the case of shipments by truck, if highway scale weight slips are not available or there is reason to believe the slips do not accurately reflect the weight of the shipments, a weight check will be made. When fruits and vegetables are duty free or subject to ad valorem duty only, weighing is not required and the weight shown on shipping documents may be accepted for statistical purposes.\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html" + }, + { + "id": "dmemo-D10-14-18-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-18", + "marginal_note": "References", + "part": "Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: Superseded memorandum D: D10-14-18 dated December 5, 2002", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-18-eng.html" + }, + { + "id": "dmemo-D10-14-21-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-21", + "marginal_note": "Legislation", + "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff items 8407.21.00, 8407.29.10, 8407.29.20, 8408.10.00, 8716.39.90, 8903.92.00, and 8903.99.90 read as follows: 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines. … -Marine propulsion engines: 8407.21.00 - - Outboard motors 8407.29 - -Other 8407.29.10 - - -Inboard-outboard engines 8407.29.20 - - -Inboard engines … 84.08 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). 8408.10.00 - Marine propulsion engines … 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. … - Other trailers and semi-trailers for the transport of goods: 8716.39.90 - - - Other … 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. … - Other 8903.92.00 - - Motorboats, other than outboard motorboats …", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html" + }, + { + "id": "dmemo-D10-14-21-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-21", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines", + "division": "", + "heading": "", + "text": "Motorboats With Outboard Motors\n1. Outboard motors are generally interchangeable and not committed by design for any particular boat. Therefore, outboard motors and motorboats are classified separately regardless of how the goods are invoiced. Outboard motors are classified under tariff item 8407.21.00 or 8408.10.00 as the case may be, and outboard motorboats are classified under subheading 8903.99.\nMotorboats With Inboard-outboard Engines (Motors)\n2. Inboard-outboard motors, sometimes referred to as \"stern drives,\" are designed to be fitted to the inside of the hull at the rear of the boat combined with a block holding a steering propeller fixed to the exterior of the boat. A motorboat and an inboard-outboard motor are normally sold as one unit.\n3. Motorboats with inboard-outboard engines are classified as complete inboard-outboard motorboats under tariff item 8903.92.00. This is in accordance with Rule 1 of the General Rules for the Interpretation (GRI) of the Harmonized System.\n4. In cases where the engines are not attached to the boats at time of importation, but the boats and motors are presented to the Canada Border Services Agency (CBSA) at the same time, whether or not invoiced separately, the goods are still classified as one entity based on Rule 2(a) of the GRIs. This rule states that complete or finished articles presented unassembled or disassembled are classified in the same heading as the assembled article.\n5. Inboard-outboard engines, presented to the CBSA without boats, are classified under the provisions of Chapter 84 of the Customs Tariff . This classification also applies to the excess number of engines in instances where engines and boats are presented to the CBSA at the same time, and the engines are in greater number than the boats, e.g., fifteen boats and twenty engines. The extra five engines are classified under Chapter 84 of the Customs Tariff .\nMotorboats With Inboard Engines (Motors)\n6. Motorboats with inboard engines are, by design, compatible to each other. The engine completely enclosed within the boat is connected to the propeller by a drive shaft.\n7. The CBSA applies the same classification principle for motorboats with inboard-outboard engines, i.e., they are classified as one single entity. Therefore, motorboats with inboard engines are classified as one complete unit under tariff item 8903.92.00.\n8. Trailers for motorboats, whether or not invoiced as a package, are classified separately under tariff item 8716.39.90.\nAdditional Information\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html" + }, + { + "id": "dmemo-D10-14-21-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-21", + "marginal_note": "References", + "part": "Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8903.92 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-21 dated February 13, 1998", + "history": "", + "last_amended": "2023-01-06", + "current_to": "2023-01-06", + "citation": "Memorandum D10-14-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html" + }, + { + "id": "dmemo-D10-14-22-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-22", + "marginal_note": "Legislation", + "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29", + "division": "", + "heading": "", + "text": "- Other parts and accessories of bodies (including cabs):\n8708.29 - - Other\n- - - Stampings:\n8708.29.11 - - - - For the tractors of tariff item No. 8701.10.10, 8701.30.00 or 8701.90.00\n8708.29.19 - - - - Other\n8708.29.20 - - - Door assemblies", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html" + }, + { + "id": "dmemo-D10-14-22-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-22", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29", + "division": "", + "heading": "", + "text": "1. Tariff item 8708.29.20 covers all doors for motor vehicles of headings 87.01 to 87.05 inclusive. It includes both complete and incomplete door assemblies with the exception of the units that are merely made up of the inner and outer stampings that are crimped together. These crimped units are classified as stampings under either tariff item 8708.29.11 (“For the tractors of tariff items 8701.10.10, 8701.30.00 or 8701.90.00”) or 8708.29.19 (“Other”), as appropriate.\n2. Door assemblies may incorporate such elements as interior crash bars, manual or power window mechanisms, and manual or electric locking systems. Interior decorative panelling may or may not be incorporated. The door assemblies may also include both handles and hinges for immediate installation on the motor vehicle body.\n3. The stampings provided for under tariff items 8708.29.11 and 8708.29.19 cover all automotive body stampings (with the exception of bumper and bumper part stampings, which are classified under subheading 8708.10). This includes goods that may be in the form of single automotive stampings whether or not they are coated or have been otherwise further worked, such as when they are welded together with other stampings. Examples of units classified under these tariff items include:\n- (a) stamped floors for vans, whether or not they have been further worked;\n- (b) complete hoods and truck lids, whether or not they incorporate locks and hinges; and\n- (c) side body panels and other stamped body parts, whether or not they incorporate screws or bolts.\n4. Under no circumstances should door assemblies or stampings for motor vehicles of headings 87.01 to 87.05 inclusive be classified under either tariff item 8708.29.91 or 8708.29.99.\n5. Body parts of moulded artificial plastic are not to be classified as stampings. If the moulded plastic body parts are not specifically provided elsewhere in the Customs Tariff , they are to be classified under either tariff item 8708.29.91 or 8708.29.99.\n6. This memorandum only applies to the tariff classification of door assemblies and stampings under subheading 8708.29 of the Customs Tariff . It has no bearing on the administration of tariff item 9962.00.00.\nAdditional Information\n7. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html" + }, + { + "id": "dmemo-D10-14-22-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-22", + "marginal_note": "References", + "part": "Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.29 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-22 dated February 2, 1998", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-22-eng.html" + }, + { + "id": "dmemo-D10-14-23-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-23", + "marginal_note": "Legislation", + "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags", + "division": "", + "heading": "", + "text": "Customs Tariff\nHeading 87.08 (relevant portions)\n87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05\n- Other parts and accessories of bodies (including cabs):\n8708.95 -- Safety airbags with inflator system; parts thereof\n8708.95.10 --- For installation in motor vehicles designed for the transportation and storage of veterinary equipment and preparations;\nParts and accessories for use in the manufacture of fire fighting vehicles\n8708.95.90 --- Other", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-23", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html" + }, + { + "id": "dmemo-D10-14-23-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-23", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags", + "division": "", + "heading": "", + "text": "1. An airbag is a vehicle safety device. It is an occupant restraint system consisting of a flexible fabric envelope, or cushion, designed to inflate rapidly during an automobile collision. Its purpose is to cushion occupants during a crash and provide protection to their bodies when they strike interior objects such as the steering wheel or a window.\n2. Modern vehicles may contain multiple airbag modules in various side and frontal locations of the passenger seating positions. Sensors may deploy one or more airbags in an impact zone at variable rates based on the type, angle and severity of the impact. An airbag is designed to only inflate in moderate to severe frontal crashes. Airbags are normally designed with the intention of supplementing the protection of an occupant who is correctly restrained with a seatbelt.\n3. Modules for airbags , or airbag module assemblies, form part of the occupant restraint system, which consists of an inflator, an ignitor, and the folded airbag, as well as the hardware required to package the airbag, behind the special trim cover (e.g., on the steering wheel for a driver side module or within the upper right-hand instrument panel for a passenger side module).\n4. A common type of inflator consists of a solid generant, an enclosed chamber, and a filter. In the event of a serious crash, the solid generant burns in the chamber producing nitrogen gas. The nitrogen gas is cooled and purified in the filter before inflating the airbag. This pyrotechnic inflator system is more commonly used to deploy frontal impact airbags on both the driver side and passenger side. Side impact airbags are commonly deployed using a compressed air cylinder as the inflator that is triggered in the event of a side impact.\n5. For both original equipment and aftermarket applications, all importations of airbags and airbag modules are to be classified under subheading 8708.95.\n6. In those instances where the driver's side airbag module assembly is pre-installed in the steering wheel at time of importation, the entire unit will be classified under tariff item 8708.94.29 as a steering wheel.\n7. It should be noted that the other elements of the airbag supplemental restraint system (e.g., sensors, sensor brackets, airbag monitor assembly, and monitor bracket) are classified elsewhere in the Nomenclature, each in their own right. This also includes the wiring assemblies, which connect the airbag module assemblies to the airbag monitor and sensors.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-23", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html" + }, + { + "id": "dmemo-D10-14-23-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-23", + "marginal_note": "References", + "part": "Tariff Classification of Inflators, Modules of Airbags, and Airbags", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.95 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-23 dated March 9, 2007", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-23", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-23-eng.html" + }, + { + "id": "dmemo-D10-14-24-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-24", + "marginal_note": "Legislation", + "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers", + "division": "", + "heading": "", + "text": "Customs Tariff\n87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.\n- Other trailers and semi-trailers for the transport of goods:\n8716.39 - - Other\n8716.39.30 - - - Trailers and semi-trailers for road tractors or for motor vehicles for the transport of goods (excluding non-commercial snowmobile, utility, boat or horse trailers and trailers for use as permanent mountings for machinery or equipment)\n8716.39.90 - - - Other", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html" + }, + { + "id": "dmemo-D10-14-24-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-24", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers", + "division": "", + "heading": "", + "text": "1. Non-commercial snowmobile, utility, or boat trailers are specifically excluded in the text of tariff item 8719.39.30, and are properly classified under tariff item No. 8716.39.90. They are designed and marketed for personal, household, and/or recreational applications, to be towed by means of a bumper hitch attached to a passenger vehicle or a light pickup truck. Most units have one or two axles.\n2. In general, gooseneck models are not considered to be non-commercial. However, some gooseneck models may qualify as non-commercial trailers, depending on other design characteristics. Such units would have to be designed to be towed only by a pickup truck equipped with a fifth-wheel adapter system.\n3. The following references to maximum length and carrying capacity should not be interpreted as being absolute criteria. Depending on other design factors, units exceeding these specifications may still qualify as non-commercial trailers.\n4. In tariff 8716.39.30, the qualifier \"non-commercial\" does not apply to trailers intended as permanent mountings for machinery or equipment. Such trailers remain classified in that tariff item whether they are commercial or non-commercial.\nSnowmobile Trailers\n5. Non-commercial snowmobile trailers can transport up to four snowmobiles. They can be of either the van or low-bed type.\n6. The length of these trailers is generally between 8 and 20 feet (2.4 m to 6.1 m).\n7. Snowmobile trailers whose capacity exceeds four snowmobiles are considered to be commercial and are generally classified under tariff item No. 8716.39.30.\nUtility Trailers\n8. Non-commercial utility trailers are designed to transport a wide variety of personal and household goods. They are usually of the van or low-bed type and do not exceed a length of 20 feet (6.1 m). Their average carrying capacity is generally between 2,000 and 8,000 pounds (900 kg to 3600 kg).\nBoat Trailers\n9. Non-commercial boat trailers are generally designed to transport one recreational vessel classified in heading No. 89.03.\n10. Trailers designed to transport jet skis and similar small recreational vessels, may include trailers than can transport more than one such vessel. Usually, the vessel rests in a cradle consisting of two or more beams that run the length of the trailer. Such trailers are generally 15 to 30 feet long (4.5 m to 9 m), with a maximum carrying capacity between 7,000 and 10,000 pounds (3200 kg to 4500 kg).\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html" + }, + { + "id": "dmemo-D10-14-24-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-24", + "marginal_note": "References", + "part": "Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8716.39 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-24 dated February 11, 1998", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-24-eng.html" + }, + { + "id": "dmemo-D10-14-25-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-25", + "marginal_note": "Legislation", + "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Customs Tariff\n87.08 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05. 8708.80 Suspension systems and parts thereof (including shock absorbers) - - Other 8708.80.99 Other 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.90 Parts", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html" + }, + { + "id": "dmemo-D10-14-25-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-25", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply to the memorandum:\n\"Air springs\" are parts of suspension systems for road tractors, heavy duty trucks, trailers, and semi-trailers. The two basic types are convoluted air springs and reversible sleeve air springs. \"Convoluted air springs\" consist of a rubber air bellow that is squeezed in the middle by a girdle loop. Steel or aluminum bead plates or mounting plates are attached at both ends of the air bellow. An air inlet is located in the upper plate to permit the flow of air in or out of the air bellow. \"Reversible sleeve air springs\" consist of a rubber bellow with a steel upper bead plate that features a built-in air inlet. At the base of the air bellow is a piston made of either steel, aluminum, plastic, or hard rubber. The piston is attached to the air bellow by means of a steel bellow end enclosure.\nHarmonized System Notes\nLegal Note 3 (Section XVII)\n2. References in Chapter 86 to 88 to \"parts\" and \"accessories\" do not apply to parts which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.\nExplanatory Note (III)(B)(2) (Section XVII)\n3. Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.\nAdministrative Policy\n4. Interchangeable air springs designed for use on road tractors, heavy duty trucks, trailers, and semi-trailers are to be classified under tariff item No. 8708.80.99 as parts for suspension systems for motor vehicles.\n5. Generally, interchangeable air springs, which are designed for road tractors and heavy duty trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable air springs are used on motor vehicles of tariff item No. 8701.20.00, and heading Nos. 87.04 and 87.05, rather than for trailers and semi-trailers of heading No. 87.16. Accordingly, it was determined that such air springs should be classified under tariff item No. 8708.80.99, which provides for parts for suspension systems of motor vehicles according to Legal Note 3 and Explanatory Note (III)(B)(2) to Section XVII.\n6. Air springs that are designed solely for trailers, semi-trailers, and other non-mechanically propelled vehicles of heading No. 87.16 are to be classified under the appropriate tariff item of subheading No. 8716.90.\n7. Rubber air bellows, when imported separately, are classified under tariff item No. 4016.95.90 as other inflatable articles of vulcanized rubber other than hard rubber.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html" + }, + { + "id": "dmemo-D10-14-25-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-25", + "marginal_note": "References", + "part": "Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8708.80, HS 8716.90, 4016.95 Legislative references: Customs Tariff , tariff item No. 8708.80.99 and subheading No. 8716.90 Other references: D11-11-3 Superseded memorandum D: D10-14-25 dated January 5, 2007", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-25-eng.html" + }, + { + "id": "dmemo-D10-14-26-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-26", + "marginal_note": "Legislation", + "part": "Tariff Classification of Fire Fighting Vehicles", + "division": "", + "heading": "", + "text": "Customs Tariff\n87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries (wreckers), crane lorries (mobile cranes), fire fighting vehicles, concrete mixer lorries (concrete-mixers), road sweeper lorries (road sweepers), spraying lorries (spraying vehicles), mobile workshops, mobile radiological units). …\n8705.30.00 Fire fighting vehicles …", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html" + }, + { + "id": "dmemo-D10-14-26-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-26", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Fire Fighting Vehicles", + "division": "", + "heading": "", + "text": "Fire Fighting Vehicles\n1. Tariff item 8705.30.00, which provides for fire fighting vehicles, is limited to those vehicles that are specifically constructed, adapted, or equipped with fire-fighting devices. They must be for direct use in the actual process of extinguishing fires.\n2. Examples of vehicles classified under tariff item 8705.30.00 include pumper units/fire engines, airport crash trucks with halon/dry chemical fire-fighting systems, and aerial ladder trucks with permanently mounted pumps for extinguishing fires.\nOther Specialized Vehicles\n3. Vehicles used to transport personnel or equipment such as squad trucks, tankers, and ladder trucks without pumps are classified under headings 87.02, 87.03, or 87.04 depending on their nature at the time of importation.\n4. Emergency rescue trucks, generator trucks, flood light trucks, and other special purpose vehicles are classified under a tariff item of heading 87.05 , not including tariff item 8705.30.00.\n5. The fact that a vehicle is operated by a fire department or fire service is not sufficient to have it classified under tariff item 8705.30.00.\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html" + }, + { + "id": "dmemo-D10-14-26-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-26", + "marginal_note": "References", + "part": "Tariff Classification of Fire Fighting Vehicles", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8705.30 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-26 dated January 1, 1998", + "history": "", + "last_amended": "2023-01-09", + "current_to": "2023-01-09", + "citation": "Memorandum D10-14-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-26-eng.html" + }, + { + "id": "dmemo-D10-14-27-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Classification policy for tractors with front mount mowers\nKeywords: Tariff Classification, importer, lawn mower, lawn tractor, tractor, mowing deck", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-27-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Additional Information\n- References Applicable legislation Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-27-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-27-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Front-mount mowers are a type of lawn mower that have the cutting deck mounted at the front of the machine. There are two types, mowers with permanent mowing decks and tractors with the ability to attach a mowing deck.\n2. Lawn mowers with permanent mowing decks are classified under tariff item 8433.11.00 as mowers for lawns, parks, or sports-grounds, powered, with the cutting device rotating in a horizontal plane. These machines are principally designed to cut grass and cannot use interchangeable equipment. They are classified in heading 84.33 whether the mower is mounted on the front, rear, or middle of the tractor.\n3. Front-mount mowers that consist of a tractor with a detachable mowing deck are classified as two separate units. The tractor and the mowing deck are classified separately in their own respective heading when the mowing deck is imported alone or when mounted on or presented with a tractor, as directed by Legal Note 2 to Chapter 87.\n4. Tractors are defined in Legal Note 2 to Chapter 87 as “vehicles constructed essentially for hauling or pushing another vehicle, appliance or load …”. They are classified in heading 87.01. Classification at the subheading level depends on a tractors’ engine power. These machines are designed to accommodate interchangeable equipment to perform various tasks and are classified independently of their interchangeable equipment.\n5. Mowing decks are classified under tariff item 8433.19.00 as other mowers for lawns, parks, or sports-grounds, even when considered interchangeable equipment for a specific tractor.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-27-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "6. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-27-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-27", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-27-eng.html" + }, + { + "id": "dmemo-D10-14-28-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-28", + "marginal_note": "Legislation", + "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin", + "division": "", + "heading": "", + "text": "Customs Tariff\n33.05 Preparations for use on the hair.\n33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties.\n34.01 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.\n34.02 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html" + }, + { + "id": "dmemo-D10-14-28-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-28", + "marginal_note": "Guidelines and General Information", + "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin", + "division": "", + "heading": "", + "text": "Administrative Policy\n1. This administrative policy was originally developed as a result of a Canadian International Trade Tribunal ( CITT ) decision rendered on October 28, 1999 , in Reha Enterprises Ltd and Cosmetic Import Co. Limited versus the Deputy Minister of National Revenue, Appeal Nos. AP-98-053 and AP-98-054 . The goods at issue were a body wash and a shower gel, both in various fragrances. They were further described as organic surface-active preparations in the form of liquid, for washing the skin. The CITT determined that the goods were not bath preparations or toilet preparations of heading 33.07, but rather were more appropriately classified under 3402.20.90 as surface-active preparations put up for retail sale. Note that prior to January 2002, there was no provision in either heading 34.01 or 34.02 for organic surface-active products, in the form of liquid or cream, for washing the skin.\n2. The classification of products, such as shower gels and body washes, was greatly simplified in January, 2002, when the World Customs Organization ( WCO ) amended heading 34.01 to include \"Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap\". Products imported into Canada that meet all the terms of the heading are classified under tariff item 3401.30.00.\n3. With regard to \"bath preparations\", the CBSA 's long-standing position has been to interpret this phrase to mean those products such as perfumed bath salts and foam bath mixtures that are actually added to the bath water for the preparation of the bath. The phrase \"bath preparations\" is not to include those products that are applied directly to various parts of the human body for washing the skin. This is supported by the Explanatory Notes to heading 33.07, paragraph (III), which provide for \"Bath preparations, such as perfumed bath salts and preparations for foam baths, whether or not containing soap or other organic surface-active agents (see Note 1 (c) to Chapter 34)\". The Note also states that \"Preparations for washing the skin, in which the active component consists wholly or partly of synthetic organic surface-active agents (which may contain soap in any proportion), in the form of liquid or cream and put up for retail sale, are classified in heading 34.01. Such preparations not put up for retail sale are classified in heading 34.02.\"\nMulti-function products\n4. Multi-function products have more than one function or use. In such cases, it is important to determine: (1) how the product is described; (2) how the product is used; and (3) how the marketer intends the product to be used.\nExample\nThe product is primarily a shower gel or body wash which may also be used on the hair, as a substitute for shampoo. In the CITT case cited in paragraph 1, above, the Tribunal accepted the notion that the product may be used on the hair; however, it determined that the product is used for much more than simply washing the hair, and most notably for washing the body. Accordingly, it is much more than a hair shampoo and, therefore, excluded from heading 33.05. This is further supported by the terms of heading 33.05, which provide for \"Preparations for use on the hair.\" Thus, the reference to \"shampoos\" in subheading 3305.10 covers hair shampoos (i.e., those applied to the hair on the scalp) and not body shampoos.\nToilet sets\n5. Toilet sets, comprising a number of components (e.g., perfume, foaming bath powder and body wash), are generally classified in accordance with General Interpretative Rule 3 (b) , which provides that mixtures, composite goods consisting of different components, and goods put up in sets for retail sale, shall be classified according to the component, or components taken together, which gives them their essential character.\n6. Regarding the classification of toilet sets, further reference can be made to CITT Appeal No. AP-97-117, Sanofi Canada Inc. versus The Deputy Minister of National Revenue, dated December 18, 1998. In this case, two toilet sets were at issue – one set consisting of perfume, eau de toilette, body lotion, body bath, foaming bath powder, and perfumed dusting powder; the other set consisting of eau de toilette, body lotion, and body bath. In its decision, the Tribunal noted two factors: (1) the value of the various components, and (2) that most components contained an ingredient identified as a fragrance. Based on these two factors, the Tribunal determined that both sets were a fragrance collection. Furthermore, it decided that the perfume in one set, and the eau de toilette in the other set, gave each of these sets their respective essential character. Accordingly, the goods at issue were both classified under heading 33.03.\nRe-determination and Appeals\n7. Importers who are not satisfied with the specific tariff classification rendered by the CBSA , on importation, may request a re-determination or further re-determination of tariff classification pursuant to Section 60 of the Customs Act (the Act ) . An importer may also appeal a re-determination made pursuant to Section 60 of the Actto the CITT . Refer to Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods . Guidelines regarding the self-adjustment process are found in Memorandum D11-6-6 , \"Reason to Believe\" and Self-Adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAdditional Information\n8. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in the CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html" + }, + { + "id": "dmemo-D10-14-28-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-28", + "marginal_note": "References", + "part": "Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Act Other references: D11-6-6 ; D11-6-7 ; D11-11-3 Explanatory Notes to the Harmonized Commodity Description and Coding System Reha Enterprises Ltd and Cosmetic Import Co. Limited versus the Deputy Minister of National Revenue (AP-98-053 and AP-98-054) Sanofi Canada Inc. versus The Deputy Minister of National Revenue (AP-97-117) Superseded memorandum D: D10-14-28 dated November 20, 2003", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-28-eng.html" + }, + { + "id": "dmemo-D10-14-29-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: This memorandum explains the Canada Border Services Agency's administrative policy regarding the tariff classification of gloves. Throughout this Memorandum, a reference to gloves includes a reference to mittens and mitts.\nKeywords: Policy, tariff classification, gloves, mittens, mitts, constituent materials, outer surface, plastic, rubber, textile, specifically designed for use in sport.", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-29-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Gloves are classified according to the constituent material or materials which form the outer surface or exterior shell How to determine the constituent materials Gloves with an exterior surface composed of a single material Gloves with an exterior surface composed of two or more materials Gloves composed of a combination of plastic or rubber and textile Gloves dipped in plastics or rubber (\"dipped gloves\") Gloves used in sporting activities (i.e. sports requisites) Gloves composed of leather and/or furskin Glove linings Additional information\n- References\n- Contact us", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-29-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the Canadian Customs Tariff\n- make reference to current Canadian International Trade Tribunal (CITT) jurisprudence and clarify policy", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-29-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purpose of this memorandum, the following definitions have been adapted from the Explanatory Notes:\nGloves Articles covering the palm and back of the hand and/or wrist and forearm (entirely or partially). They include: gloves with an individual sheath for each of the fingers and the thumb; mittens only partially covering the fingers and/or thumb (e.g., bicycle gloves); mitts only having a separate section for the thumb; fingerless gloves not covering the fingers and thumb, and gloves with an attached gauntlet that also covers part of the arm (e.g., to the wrist, beyond the wrist to the forearm, or even past the elbow). Images description Image 1: Photo of a pair of black and blue bicycle gloves not covering the fingers and thumb, featuring mesh on the palm area. Image 2: Photo of a pair of uniformly medium grey mittens, knitted with ribbed cuffs.\nOuter Surface (i.e., exterior shell) The outer surface material of a glove covering the palm of the hand, the back of the hand and, where applicable, the fingers (including fourchettes) and the wrist, the forearm, and the upper arm.\nFourchettes A narrow, forked strip of material joining the front and back sections of the fingers of a glove.\nLining The inside constituent material(s) of a glove.", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-29-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Gloves are classified based on the constituent material or materials which form the outer surface or exterior shell.\n1. In decisions AP-2009-046 (Igloo Vikski Inc.), which was upheld by the Supreme Court of Canada, and AP-2009-045 (Sher-Wood Hockey Inc.), the CITT provided direction on the tariff classification of gloves. In both decisions, the CITT classified the gloves using only the constituent material or materials of the outer surface (shell) of the gloves, despite the addition of tufting, padding or other materials (e.g., plastics) in other areas.\nHow to determine the constituent materials\n2. In order to properly identify the constituent materials:\n- The importer must be able to provide the exact composition of the outer surface (exterior shell) of a glove. This is generally obtained through detailed product literature from the manufacturer, or an independent laboratory analysis.\n- The Canada Border Services Agency (CBSA) may conduct a laboratory analysis to determine the exact composition of the glove (i.e., for Advance Rulings or trade compliance verification purposes).\nGloves with an exterior surface composed of a single material\nImage description Photo of a pair of knitted gloves, for protection against the cold, red with decorative white and black patterns on the palm and back areas.\n3. Gloves with an exterior composed of a single material are classified according to the outer surface material.\nGloves with an exterior surface composed of two or more materials\nImages descriptions Image 1: Photo of a torso and hands of a person wearing military style right hand rifle glove, with reinforcement on the knuckle and first phalanx of the finger area, with tightening straps at the wrist, green and grey in colour, of various materials. Image 2: Photo of a pair of all-purpose working gloves with parts of various constituent materials (reinforced grey suede fingers, reinforced brown leather palm and index finger, yellow textile cuffs and remaining parts).\n4. The outer surface of most gloves is composed of more than one material, and as a result classification may fall into different headings of the Customs Tariff. In order to properly classify these types of gloves (as a whole), all constituent materials must be properly identified, and individually classified by application of the General Rules for the Interpretation of the Harmonized System (GIRs).\n5. In some cases, tariff classification cannot be achieved by applying GIR 1 alone. For gloves with an exterior surface made up of two or more materials, GIR 2(b) could apply. GIR 2(b) states that any reference in a heading to goods of a given material shall be taken to include a reference to goods consisting wholly or partly of that material. However this Rule does not broaden the scope of a heading to cover goods which cannot meet the description in the heading. The gloves should still have the character of goods of the kind described in the heading for them to be classified under that heading according to GIR 2(b). In other words, the addition of another material or substance does not deprive the goods of the character of goods of the kind mentioned in the heading.\n6. After considering GIR 1 then GIR 2, if the gloves are determined to be classifiable under more than one heading, then tariff classification is directed to GIR 3.\n7. GIR 3(a) states that the heading which provides the most specific description of the good is to be preferred to a heading which provides a more general description. However, when two or more headings only refer to part of the materials contained in the good, those headings are to be regarded as equally specific and tariff classification of the good shall be determined by GIR 3(b) or GIR 3(c).\n8. GIR 3(b) states that a composite good consisting of different materials is to be classified as if it consisted of the material which gives it its essential character.\n- For some gloves, the material forming the greatest outer surface area might provide the essential character, resulting in classification according to that material.\n- For other gloves composed of two or more materials, the determination of the essential character may rely on other factors, such as the role of the constituent materials.\n9. It is often difficult to determine the \"essential character\" for the purposes of GIR 3(b) for gloves whose outer surface is composed of multiple material constituents. In cases where this determination is not possible, classification should be directed toward GIR 3(c). According to this Rule, when goods cannot be classified by Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.\n- For example, if a glove is partly made up of a knitted or crocheted fabric and partly of a woven fabric and neither part provides the glove its essential character, tariff classification would be determined according to GIR 3(c). The glove would therefore be classified under heading 62.16 as gloves, other than knitted or crocheted.\nGloves composed of a combination of plastic or rubber and textile\n10. To determine the tariff classification of the constituent materials for a glove with an exterior material made from a combination of plastics, or rubber, and a textile, please refer to the Notes to Section XI and the pertinent chapters and headings (e.g., Chapters 56, 59, and headings 40.15 and 60.01).\n- For example, to classify knitted or crocheted gloves in sub-heading 6116.10 \"impregnated, coated, covered or laminated with plastics (…)\", the fabric it is made of must meet the criteria enunciated by Note 2 to Chapter 59.\n11. If the textile combination is excluded from Chapter 56 or 59 or heading 60.01 as a result of the application of the pertinent Notes, the gloves would fall under heading 39.26 or heading 40.15.\n12. Conversely, in VGI Village Green Imports ( AP-2010-046 ), the CITT excluded certain gloves (oven mitts) made of rubber (of chapter 40) with parts of textile fabric from heading 40.15: the CITT determined that the goods did not meet the criteria set out in the Notes because the rubber component was not the constituent material giving the goods their essential character. To determine the essential character, the CITT relied on the function of an \"oven mitt\" and the following information:\n- thickness\n- handling function\n- the surface area covered by each material\n- the respective weight of each material\nClassification was determined in accordance with GIR 1 in heading 61.16.\n13. For specific guidance on the tariff classification of textiles combined with cellular plastics, please refer to Memorandum D10-14-59 - Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strips of Cellular Plastic, and Garments Made up of Such Fabric .\n14. When gloves are for use in a noxious atmosphere, please refer to Memorandum D10-15-26 - Goods to be employed in a Noxious Atmosphere which provides direction on the interpretation and application of the expression \"to be employed in a noxious atmosphere\" and the pertinent tariff classification.\nGloves dipped in plastics or rubber (\"dipped gloves\")\nImage description Photo of a pair of dipped gloves that may be used for work or gardening. There is rubber covering the front and sides of the hand and fingertips, with textile on the back of the hand and wrist. They are green and yellow in colour with a thin red border on the cuffs.\n15. For clarification, Legal Note 11 to Section XI states:\n\"For the purposes of this Section, the expression 'impregnated' includes 'dipped'.\"\n16. \"Dipped gloves\" differ from gloves made up of a coated textile fabric of Chapter 56 or 59 or heading 60.01. They are finished textile gloves that are subsequently dipped in plastics or rubber, whereas gloves made up of a fabric of Chapter 56 or 59 or heading 60.01 are gloves made from a textile that has been coated prior to being made into a glove. For \"dipped gloves\", the extent to which the exterior surface is covered by coating may vary, for example, from the entire glove to as little as only the fingertips. This has no bearing on the tariff classification of the glove.\n17. Subheading 6116.10 covers \"Gloves, mittens and mitts, knitted or crocheted – Impregnated, coated or covered with plastics or rubber\". This subheading covers pre-existing gloves of textile materials of Chapter 60, which are subsequently covered, dipped, etc., in plastics or rubber, regardless of the extent of the area covered by the plastics or rubber.\nGloves used in sporting activities (i.e., sports requisites)\nImages descriptions Image 1: Photo of red padded hockey gloves with thin white lines Image 2: Photo of a left handed baseball glove made of brown leather and black leather lacing\n18. Legal Note 1(w) to Chapter 95 specifically excludes gloves, mittens and mitts and directs tariff classification according to their constituent material. Sports gloves are classified by their constituent material.\n19. Subheading 4203.21 provides for leather gloves, mittens and mitts, specially designed for use in sports. According to Subheading Explanatory Note to subheading 4203.21, this subheading includes gloves, mittens and mitts having functional design features which make them particularly suitable for use in sports, such as to protect the hands or assist the holding of equipment.\nGloves of leather and/or furskin\nImage description Photo of brown suede mittens with white furskin or faux-fur cuffs.\n20. The Explanatory Notes to heading 42.03 provide that this heading covers for leather gloves combined with either furskin or faux-fur (artificial fur), irrespective of the proportions of these constituents.\n21. Heading 43.03 provides for gloves made up wholly of furskin.\n22. Heading 43.04 provides for gloves made up wholly of artificial fur. Artificial fur of heading 43.04 excludes long pile fabrics of heading 58.01 (woven pile fabrics) and heading 60.01 (knitted pile fabrics) which are both classified as textile fabrics.\n23. Gloves of imitation leather, which is often difficult to distinguish from real leather, are not classified as gloves of leather or composition leather of heading 42.03. Imitation leather is based on materials such as plastics (Chapter 39), rubber (Chapter 40), paper or paperboard (Chapter 48) or coated textile fabrics (Chapter 59). Gloves made from those materials are classified in their appropriate Chapter and heading.\nGlove linings\n24. Removable glove linings presented separately are to be considered \"parts\" of clothing accessories. The glove parts should be evidently for use as linings. For example, they may be fitted with snaps or fasteners to secure them to the gloves.\n25. Textile glove linings are classified under either tariff item 6117.90.90 for knit fabric linings or 6217.90.00 for all other textile fabric linings.\n26. In the case of a combination of two or more materials (e.g., textile and non-textile ), the same classification rules apply as for the outer surface materials of a glove.\nAdditional information\n27. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-29-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-29", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\n- AP-2009-046 Igloo Vikski and 2016 SCC 38\n- AP-2009-045 Sher-Wood Hockey Inc.\n- AP-2010-046 VGI Village Green Imports\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D10-14-59: Tariff classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garments Made up of Such Fabrics\n- D10-15-26: Goods to be employed in a noxious atmosphere\n- D11-11-3: Advance Rulings for Tariff Classification\nSuperseded D memoranda\nD10-14-29 Tariff Classification of Gloves dated May 20, 2020\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-26", + "current_to": "2026-03-26", + "citation": "Memorandum D10-14-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-29-eng.html" + }, + { + "id": "dmemo-D10-14-30-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-30", + "marginal_note": "Legislation", + "part": "Tariff Classification of Medicaments Including Natural Health Products", + "division": "", + "heading": "", + "text": "Customs Tariff\nLegal Notes\nSection VI\nNote 1.\n- (a) Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.\n- (b) Subject to paragraph (a) above, goods answering to a description in heading 28.43, 28.46 or 28.52 are to be classified in those headings and in no other heading of this Section.\nNote 2.\n- Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature\nChapter 30\nNote 1.\n- 1. This Chapter does not cover: (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV); (b) Preparations, such as tablets, chewing gum or patches (transdermal systems), intended to assist smokers to stop smoking (heading 21.06 or 38.24); (c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20); (d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); (e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (f) Soap or other products of heading 34.01 containing added medicaments; (g) Preparations with a basis of plaster for use in dentistry (heading 34.07); or (h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02).\nHeading 30.03\nMedicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.\nHeading 30.04\nMedicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html" + }, + { + "id": "dmemo-D10-14-30-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-30", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Medicaments Including Natural Health Products", + "division": "", + "heading": "", + "text": "1. A product can be classified as a medicament under heading 30.03 or 30.04 if it satisfies the following:\n- (a) meets the terms of the heading and any relative legal note; and\n- (b) evidence attests to the product’s therapeutic or prophylactic use; and\n- (c) the goods are presented as a therapeutic or prophylactic product.\nGuidelines\n2. The following information will help in determining the tariff classification of medicaments consistent with decisions of the Canadian International Trade Tribunal (CITT) and the Federal Court of Appeal. In this memorandum the word \"medicament\" may include natural health products.\n3. Definitions:\nailment an illness of a trivial nature curative having remedial properties, helping to cure dietetic foods foods prepared to meet the particular nutritional needs of people whose assimilation and metabolism of foods are modified, or for whom a particular effect is obtained by a controlled intake of foods or individual nutrients. They may be formulated for people suffering from physiological disorders or for healthy people with additional needs disease an unhealthy condition; a particular malady food substance(s) taken into the body to maintain life and growth medicament [a] substance used in curative treatment prophylactic tending to prevent disease or other misfortune therapeutic curative; of the healing art\n4. In their decisions, the CITT and the Federal Court of Appeal made a number of observations and drew certain conclusions in order to classify medicaments in the Harmonized System (HS) as follows:\n- (a) There is no requirement in the Harmonized System’s legal notes, in the provisions of headings 30.03 and 30.04, or in the supporting Explanatory Notes, that a certain level of medicinal ingredients must be in a product in order for it to be classified as a medicament. Furthermore, there is no burden to scientifically prove that the product actually cures a disease, illness, or ailment. The terms of the heading do not require scientific proof of medical efficacy. However, the intent of headings 30.03 and 30.04 is to provide for goods that are in the nature of medicaments. In accordance with the terms of the headings, there must be some therapeutic or prophylactic (medicinal) use for the product. Simply declaring that a product is a medicament does not qualify it for classification under heading 30.03 or 30.04.\n- (b) Marketing, packaging, use, and other evidence (e.g. from a professional medical practitioner or a recognized text) that can attest to a product’s medicinal purpose (therapeutic or prophylactic) are important determining factors in classifying the product under heading 30.03 or 30.04. There must be some indication as to the use of the product in the preventing or treating of a disease, illness, or ailment. Examples – St. John’s wort oil extract, mixed with olive oil, is used to treat such things as mild to moderate depression, tension headaches and insomnia. When imported in bulk it is classified under heading 30.03, or under heading 30.04 when put up in measured doses or in forms or packings for retail sale. – Re-distilled water is classified under heading 28.51. However, when put up as a medicament in measured doses or in forms or packings for retail sale, for use in the treatment of a disease, it is classified in heading 30.04. – Sulphur put up for retail sale for a therapeutic purpose (e.g. as a scabicide) is classified as a medicament under heading 30.04 and not under heading 25.03 or 28.02.\n- (c) Medicaments are generally not included in the common understanding of the term “food”. However, certain nutritional dietary supplements, sometimes considered food preparations, can be classified in heading 30.04 as a medicament. This is the case when the supplement is expressly for use in the prevention or treatment of a disease, illness or ailment and put up in a form specified in that heading. For example, garlic powder packaged for use in preparing food (i.e. for flavouring) is classified in heading 07.12. However, when garlic powder is prepared as tablets (measured doses), or in another form or packing for retail sale, and sold for its curative properties (e.g. in the treatment of cardiovascular disease), the garlic is classified as a medicament under heading 30.04.\n- (d) Food preparations contain mainly nutritional substances; the major ones being protein, carbohydrates and fats. Therefore, products consisting essentially of one or many nutritional substances and employed in nutritional therapy, utilizing ingredient avoidance in the attainment of a particular health-related outcome, remain considered as food preparations and should be classified under their own appropriate headings despite their acknowledged therapeutic or prophylactic effect. For example, ordinary foods and beverages, as well as products such as amino acid-based powdered formulas, containing single amino acids rather than complex proteins that facilitate digestion by infants (0 to 12 months) and children (1 to 10 years) who are unable to metabolize the long chains of amino acids that comprise the standard food proteins found in breast milk, infant formulas, soy or extensively hydrolyzed protein formulas are classified in heading 21.06.\n5. Throat pastilles or cough drops can be classified under heading 30.04 when put up in measured doses or in forms or packaging for retail sale provided they contain a medicinal ingredient(s) such that each pastille or cough drop has a therapeutic or prophylactic use.\n6. While national health authorities may define medicaments differently, vitamins and vitamin preparations have therapeutic and prophylactic uses. Vitamins have been proven effective in the treatment and prevention of certain diseases (e.g. vitamin C for scurvy and vitamin B12 for pernicious anaemia) and can thus be classified as a medicament. The vitamins considered as medicaments do not include the goods provided for in heading 29.36, unless they are put up in measured doses or in forms or packaging for retail sale for a therapeutic or prophylactic purpose.\n7. If a vitamin, or vitamin preparation, is ingested to reverse or prevent (therapeutic or prophylactic) a deficiency that may lead to a disease, illness, or ailment, it follows that the purpose of ingesting the product is to reverse or prevent that malady. It is suggestive though not conclusive in all cases that such vitamin products, intended for human or animal use, are medicaments.\n8. Declaring that a product is a medicament does not make it so for tariff classification purposes. There must be some evidence to support such a claim. Trade or technical publications issued by the manufacturer or producer can help in making a determination. Similarly, technical papers published in professional journals and authored by health practitioners may also provide information about a product’s therapeutic or prophylactic uses. This includes an opinion of an expert or specialist in the particular disease, illness or ailment.\n9. Goods such as certain traditional natural health products, which are considered by some to be medicaments, are excluded from headings 30.03 and 30.04. For example, diabetic or fortified foods, food supplements for general health and well-being and tonic beverages (tonic wine with herbs) etc., are specifically excluded (see legal Note 1 to Chapter 30) even though they may be considered a medicament by their use and reputation in traditional herbal medicine.\nGeneral Information\n10. If the label of a product does not provide the necessary information to determine if a product has therapeutic or prophylactic properties, or if the product’s therapeutic or prophylactic benefits are not clear, the importer must provide the necessary information.\n11. Useful information on the therapeutic or prophylactic purpose of a medicament might be found in a recognized text, such as a publication mentioned in Schedule B of the Food and Drugs Act the Compendium of Pharmaceuticals and Specialties (CPS), the Merck Index, or a recognized peer reviewed medical paper, etc. Recognized peer reviewed papers are articles in recognized journals of medicine, such as the International Journal of Medicine , which have been reviewed by a qualified individual. Not all technical papers published in recognized journals are peer reviewed. Papers that are not peer reviewed may need verification.\n12. For this policy, the meaning of the term “professional medical practitioner” is broadly defined. The term refers not only to physicians, but also to chiropractors, dentists, naturopaths, nurses, pharmacists, physical therapists, etc.\n13. While conditions such as tension headaches, insomnia, gastrointestinal disorder, external wounds and other maladies may not be considered true diseases or illnesses, they constitute various forms of disorders or ailments.\n14. Additional information, such as drug product monographs, can be found on Health Canada's Web site . Drug product monographs identify the recommended use or purpose for ingredients based on Health Canada's Natural Health Products Directorate’s evaluation of the safety and efficacy data.\n15. In view of the CITT decisions upon which this policy is based, Canada is not able to apply the HS Explanatory Notes, relating to throat pastilles, and three Compendium Opinions, as follows:\n- HS Explanatory Notes: Heading 17.04 (v), page IV-1704-1; Heading 30.04, page VI-3004-2\n- Compendium of Classification Opinions (CCO): 1704.90 (3) Throat pastilles or cough drops consisting essentially of sugars and flavouring agents, e.g., menthol, eucalyptol or peppermint oil, (without other active ingredients). 2106.90 (22) Vitamin C preparation (500 mg per tablet) put up for retail sale in a container holding 130 tablets, containing ascorbic acid, corn starch, cross-linked carboxymethyl cellulose sodium, cellulose, rose hips, stearic acid, lemon bioflavonoid complex, magnesium stearate and acerola. According to the label, the product is not intended to diagnose, treat, cure or prevent any disease. 2106.90 (24) Cough syrup in the form of an aqueous solution of an alcoholic strength by volume of 1.8 % vol , put up in a container of 100 ml (130 g). The product consists of honey, plant tinctures, glucose syrup, invert sugar syrup, cherry aroma, rose oil, sodium benzoate and purified water. According to the label, the product is recommended to be used against respiratory catarrhal diseases and difficulty of bronchial respiratory catarrhal diseases and difficulty of bronchial mucus secretion. The content of active medicinal ingredients is, however, not sufficient to provide a recognisable and clinically proven therapeutic or prophylactic effect.\n16. While the Harmonized System Committee of the World Customs Organization has generally classified natural health products in heading 21.06, in 2012 they classified a product based on hops and valerian in heading 30.04; this is reflected in:\n- CCO: 3004.90 (2) Medicament in the form of pills, consisting of plant extracts (of valerian root and hop cones), maltodextrin, colourings and excipients. According to the label, the product is recommended to be used as a remedy against agitation (two to four pills daily) or sleep disorders (one pill daily). The product contains a sufficient quantity of active ingredients to provide curative or prophylactic effect against disorders such as insomnia or sleeplessness. It is put up for retail sale in packages of, e.g., 60 pills.\nAdditional Information\n17. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html" + }, + { + "id": "dmemo-D10-14-30-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-30", + "marginal_note": "References", + "part": "Tariff Classification of Medicaments Including Natural Health Products", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: F258860/HS 3004.90 Legislative references: Customs Tariff Food and Drugs Act Other references: D11-11-3 World Customs Organization Harmonized Commodity Description and Coding System (HS) Fifth edition (2012) Superseded memorandum D: D10-14-30 dated October 13, 2006", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-30-eng.html" + }, + { + "id": "dmemo-D10-14-31-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-31", + "marginal_note": "Legislation", + "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39", + "division": "", + "heading": "", + "text": "The following are available on the Customs Tariff page of the CBSA Web site:\nGeneral Rules for the Interpretation of the Harmonized System\nCanadian Rule 1 Note 1 to Chapter 39 Note 3 to Chapter 39 Note 4 to Chapter 39 Note 5 to Chapter 39 Note 6 to Chapter 39 Subheading Note 1 to Chapter 39 Supplementary Note 1 to Chapter 39 Headings 39.01 to 39.26", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html" + }, + { + "id": "dmemo-D10-14-31-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-31", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39", + "division": "", + "heading": "", + "text": "1. This memorandum deals with the guidelines for the classification of multi-component plastic products composed of two or more plastic components based on different polymers. These products of Chapter 39 of the Customs Tariff may be combined with non-plastic materials such as fabric or paper.\n2. The memorandum does not deal with multi-component plastic products based on only one polymer, such as two sheets of polystyrene laminated together. Nor does the memorandum deal with multi-component plastic products composed of only one component of plastics combined with another material other than plastics; for example, laminates of a single layer of plastics with a layer of paper.\n3. As a result of recent Canadian International Trade Tribunal ( CITT ) and Federal Court decisions, the classification of the subject plastic products must follow General Interpretative Rule 3(b). However, several essential character measures are available under this rule. Accordingly, to maintain consistency in the classification of multi-component plastic products, this memorandum specifies the use of only one essential character measure. The essential character shall be determined by the plastic component that predominates by weight over every other plastic component.\n4. The provisions of this memorandum apply, with the necessary changes, to monofilaments, profile shapes, tubes, pipes, hoses, plates, sheets, film, foil, strip and the other plastic products of Sub-chapter II.\n5. In order to determine whether a product is covered as an exclusionary provision in a tariff item such as 3921.90.91, the following two-step process must be applied:\n- (a) Determine whether the product is classified in the inclusion naming provision (e.g., \"of polymers of heading 39.06\"), using the classification principles indicated in paragraph 3, above. Reference to Note 4 to Chapter 39 may be required.\n- (b) If the product is classifiable in the inclusion provision, then determine whether the product is covered by the wording of the exclusionary provision by applying the classification principles as indicated in paragraph 3, above. Again, reference to Note 4 to Chapter 39 of the Customs Tariff may be required.\n6. Examples of the classification of multi-component plastic products are given in the Appendix (examples 1 to 4).\n7. Exception : Multi-component plastic products in which various prepolymers in the different layers have reacted together (for example, in the Formica products, the prepolymers were brought together under heat and pressure) do not comply with the process described above.\n- (a) Since the polymer components in the different layers react to form true copolymers, the copolymer definition in Note 4 to Chapter 39 applies. That is, products in which the polymer components react together are not to be classified by General Interpretative Rule 3 (b) . They are to be classified by General Interpretative Rule 1 by using: (i) Subheading Note 1 at the subheading level; (ii) Supplementary Note 1 (invoking Chapter Notes 4 and 5) at the tariff item level; and (iii) Statistical Note 1 (invoking Chapter Notes 4 and 5) at the statistical item level.\n- (b) In these instances, classification is based on the comonomer units in the total polymer content of the product.\n- (c) An example of the classification of this type of multi-component plastic product is given in the Appendix (example 5).\nAdditional Information\n8. Importers and their agents may be requested to provide samples and literature, such as product specification information and Material Safety Data Sheets ( MSDS ), on the multi-component plastic products. Such a request will specify to whom they should be sent.\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A\nClassification Examples\nIn each example, the end use aspects of tariff items have not been considered. All of the relative amounts are by weight.\nExample 1\nProduct: Profile shape composed of two co-extruded plastic components:\n- (a) 40%; composed entirely of polyethylene\n- (b) 60%; composed entirely of polypropylene\nAnalysis: Layer (b) is the predominant plastic component by weight.\nClassification:\nHeading: The product is a plastic profile shape of heading 39.16.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of other plastics.\" The propylene monomer unit predominates. Subheading 3916.90 applies.\nTariff item: 3916.90.00 applies.\nExample 2\nProduct: Non-cellular sheet composed of three layers of plastics, laminated together:\n- (a) 30%; composed entirely of polyethylene\n- (b) 40%; composed entirely of polypropylene\n- (c) 30%; composed entirely of polyethylene\nAnalysis: Layer (b) is the predominant single layer of plastics by weight.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of polymers of propylene.\" The propylene monomer unit predominates. Subheading 3920.20 applies.\nTariff item: 3920.20.00 applies.\nExample 3\nProduct: 0.05 mm thick sheet composed of two layers:\n- (a) 40%; composed entirely of poly(ethylene terephthalate) ( PET )\n- (b) 60%; composed of poly(vinyl chloride) (55% of the layer), plasticiser (20% of layer) and filler (25% of the layer). This layer has been coated onto layer (a) .\nAnalysis: Layer (b) is the predominant layer by weight. Poly(vinyl chloride) is also a polymer of vinyl chloride.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Two classifications are required at the subheading level:\n1. Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . At the single dash level, the product is classified under suppressed subheading 3920.(40).\n2. Layer (b) contains not less than 6% by weight of plasticizer. Subheading 3920.43 applies.\nTariff item: 3920.43.00 applies.\nNote: The classification is not based on the relative amounts of polymers; it is based on the relative amounts of the plastics components.\nExample 4\nProduct: Sheet composed of two layers:\n- (a) 40%; composed entirely of polyethylene\n- (b) 60%; composed entirely of an ethylene-propylene copolymer (35% ethylene and 65% propylene)\nAnalysis: Layer (b) is the predominant layer by weight.\nClassification:\nHeading: The plastic sheet is not cellular, reinforced, laminated, supported or similarly combined with materials other than plastics. Heading 39.20 applies.\nSubheading: Based on the relative weights of the plastics components, the essential character is determined by layer (b) . Classification is determined by the application of Subheading Note 1 (b) (1) on layer (b) alone . Propylene is a monomer unit of polymers described in \"Of polymers of propylene\". The propylene monomer unit predominates. Subheading 3920.20 applies.\nTariff item: 3920.20.00 applies.\nExample 5\nProduct: 1.5 mm thick sheet made by assembling two layers of paper impregnated with melamine-formaldehyde prepolymer resin and six layers of paper impregnated with phenol-formaldehyde prepolymer resin. Each layer is composed of 30% resin and 70% paper. The stack of 8 layers was compressed under heat and high pressure, causing the prepolymers to flow and react to form a copolymer.\nAnalysis: The product is a sheet of plastics reinforced with multiple layers of paper. The polymer is a melamine-formaldehyde-phenol-formaldehyde copolymer. In the total polymer content, the monomer units of phenol-formaldehyde predominate over the monomer units of melamine-formaldehyde.\nClassification:\nHeading: The product is a \"paper-reinforced stratified sheeting of plastics\" specifically excluded from classification in Chapter 48 by Note 2 (g) to the Chapter. The product is reinforced with materials other than plastics. Heading 39.21 applies.\nSubheading: The product is not cellular. Consequently, subheading 3921.90 is appropriate.\nTariff item: Two classifications are required at the tariff item level:\n1. At the 3 dash level, the product is covered by suppressed tariff item 3921.90.(90) - - - Other.\n2. At the 4 dash level, the question is whether the product is of polymers specified in tariff items 3921.90.91 (a very long list), 3921.90.92 or 3921.90.99. The monomer units of the copolymer are the same as the monomer units of melamine-formaldehyde resin and phenol-formaldehyde resin, both of heading 39.09. Note 4 to the Chapter states that the monomer units of polymers of the same heading are to be added. The polymer component in the product is a copolymer of heading 39.09. The product therefore meets the first part (underlined below) of the sixth tariff item provision under 3921.90.91:\n\"Of polymers of heading 39.09, excluding of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes;\"\nAn additional classification process is required to determine whether the product is described by the exclusion provisions within this tariff item provision. Using Supplementary Note 1 to Chapter 39, Note 4 – suitably modified – classifies the copolymer in the product as a phenol-formaldehyde resin. The product is therefore excluded from tariff item 3921.90.91 and is classified under tariff item 3921.90.99.\nNote: The two polymer components have reacted to form a copolymer. Consequently, the product cannot be considered as a composite good of different plastics. Classification is governed by the Chapter and Supplementary Notes.\nClassification of the plastic article at the tariff item level is based on the polymer component in the good. The paper component, which represents 70% by weight of the product, is not a consideration.", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html" + }, + { + "id": "dmemo-D10-14-31-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-31", + "marginal_note": "References", + "part": "Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Tariff Other references: D11-11-3 CITT Appeal Nos. AP-93-274 and AP-93-294 (Continuous Colour Coat Limited), August 31, 1994. Federal Court of Appeal No. A-854-97 (Continuous Colour Coat Limited), May 11, 2000. CITT Appeal No. AP-2000-026 (Continuous Colour Coat Limited), November 17, 2000. CITT Appeal No. AP-2000-018 (Transilwrap of Canada, Ltd), September 11, 2001. CITT Appeal No. AP-2000-041 (Formica Canada Inc.), March 7, 2002. Superseded memorandum D: D10-14-31 dated November 6, 2002", + "history": "", + "last_amended": "2022-01-09", + "current_to": "2022-01-09", + "citation": "Memorandum D10-14-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-31-eng.html" + }, + { + "id": "dmemo-D10-14-32-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-32", + "marginal_note": "Legislation", + "part": "Tariff Classification of Pizza Kits", + "division": "", + "heading": "", + "text": "Customs Tariff 04.06 0406.20 19.01 1901.20 19.05 1905.90 21.03 2103.20\nExplanatory Note (8) to heading 19.01 Explanatory Note (14) to heading 19.05", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-32", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html" + }, + { + "id": "dmemo-D10-14-32-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-32", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Pizza Kits", + "division": "", + "heading": "", + "text": "1. That a product is described commercially as a \"pizza kit\" does not mean it qualifies as such for the purposes of this memorandum.\n2. Throughout this memorandum, the term \"pizza kits\" refers only to goods:\n- (a) that include components such as pizza crusts or dough, cheese, sauce, etc. to make a pizza;\n- (b) in which the components are packaged separately within a common outer package; and\n- (c) that are of a size and in a quantity suitable for retail sale, for the consumer to prepare and cook.\n3. Such \"pizza kits\" may have the contents necessary to make more than one pizza provided they do not lose the character described in paragraph 2 (above).\n4. The term \"retail sale\" refers to sales in small quantities direct to a consumer, as distinguished from \"wholesale\" in large quantities to one who intends to resell.\n5. As the contents of these \"pizza kits\" are intended to be used together to meet a particular need (i.e., preparing a pizza) they are considered to be \"goods put up in sets for retail sale\" and are classified in accordance with General Interpretative Rule 3( b ) .\n6. The pizza base (dough) is considered to provide the whole with its essential character. If the dough is uncooked the goods are classified under heading 19.01 in accordance with Explanatory Note (8) to heading 19.01. However, if the dough is cooked or pre-cooked , they are classified under heading 19.05 in accordance with Explanatory Note (14) to heading 19.05.\n7. Packages of ingredients similar to those described in paragraph 1 (above) imported for distribution and sale through the wholesale distribution system for use by, for example, restaurants and institutions, are not \"pizza kits\" for the purposes of this memorandum.\n8. Goods of the type described in paragraph 7 are not considered to be \"goods put up in sets for retail sale\" (emphasis added), and , as the components are packaged individually within a common outer package, neither can they be considered to be a mixture or a composite good. As a result, such goods are not classifiable in accordance with GIR 3 ( b ) and the individual components must each be classified separately, in their own right.\n9. For example, a product of the type described in paragraph 7 (above) consisting of 100 uncooked dough balls or pizza crusts and a sufficient quantity of cheese, tomato pizza sauce and pepperoni to prepare 100 pizzas would be classified as follows:\n- (a) uncooked dough balls, whether or not shaped, in heading 19.01;\n- (b) cooked or pre-cooked crusts in heading 19.05;\n- (c) cheese in heading 04.06;\n- (d) sauce in heading 21.03; and\n- (e) pepperoni in heading 16.01.\n10. Supplementary Note 2 to Chapter 16 is not relevant to the \"pizza kits\" described in paragraph 2 (above) as it relates to goods \"used commercially in the preparation of fresh food products for direct sale to a consumer\", rather than for retail sale in a size and quantity suitable for consumers to prepare and cook.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-32", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html" + }, + { + "id": "dmemo-D10-14-32-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-32", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Pizza Kits", + "division": "", + "heading": "", + "text": "11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-32", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html" + }, + { + "id": "dmemo-D10-14-32-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-32", + "marginal_note": "References", + "part": "Tariff Classification of Pizza Kits", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: HS1901.20 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Superseded memorandum D: D10-14-32 dated November 28, 2003", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-32", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-32-eng.html" + }, + { + "id": "dmemo-D10-14-33-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-33", + "marginal_note": "Legislation", + "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed", + "division": "", + "heading": "", + "text": "Customs Tariff\n25.21 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.\nLegal Notes to Chapter 25\nNote 1:\n1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation, or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing, or subjected to processing beyond that mentioned in each heading.\nThe products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-33", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html" + }, + { + "id": "dmemo-D10-14-33-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-33", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed", + "division": "", + "heading": "", + "text": "1. Imported limestone, in granule or powder form, suitable for use in animal feed, is classified in heading 25.21, in accordance with Legal Note 1 to Chapter 25. This classification is not applicable to dolomitic limestone (dolomite) which is classified in its own heading (25.18).\n2. According to the Materials Handbook, 15th edition, limestone is a general name for a variety of calcite rocks, and in its purest form is 100% calcium carbonate (CaCO3). It often contains small quantities of impurities such as magnesium, iron, zinc, lead, manganese, etc. Limestone is used in numerous applications such as for making lime and cement, for agricultural purposes, or for use in animal feed.\n3. According to ASTM Standard C706-02 (reapproved 2008) regarding the Standard Specification for Limestone for Animal Feed Use , limestone with a minimum content of 95% calcium carbonate and a maximum content of 5% magnesium carbonate is suitable for use in animal feed (feed-grade) . Feed-grade limestone is used to increase the calcium intake of animals.\n4. Feed-grade limestone is also desirable for making lime, or for agricultural purposes (soil improvement), because of the high calcium carbonate content. It is also suitable for use in cement making even though high calcium carbonate content is not required for this purpose.\n5. In Appeal AP-93-359, Ballarat Corporation Ltd. v. the Deputy Minister of National Revenue , the Canadian International Trade Tribunal found “of a kind used” to mean that the goods at issue must be capable of or suitable for the specified use but do not actually need to be used for such purposes.\n6. Therefore, limestone with a high calcium carbonate content (95% or more) used in animal feed (feed-grade) can be considered of a kind suitable for soil improvement, or, of a kind used for the manufacture of lime or cement, and is therefore classified in HS heading 25.21.\n7. Under the authority of the Feeds Act , the Canadian Food Inspection Agency administers a program to verify that livestock feeds manufactured and sold in Canada or imported into Canada are safe, effective, and are labeled appropriately. According to the Feed Regulations, 1983 , (SOR/83-593), Schedule IV, Part 1, item 6.41, ground limestone (or pulverized limestone) shall be labeled with guarantees for minimum percent of calcium and maximum percent of magnesium.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-33", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html" + }, + { + "id": "dmemo-D10-14-33-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-33", + "marginal_note": "References", + "part": "Tariff Classification of Limestone of a Kind Used in Animal Feed", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 2521.00 Legislative references: Feeds Act Feed Regulations, 1983 Customs Tariff General Rules for the Interpretation of the Harmonized System Other references: D11-11-3 CITT AP-93-359, Ballarat Corporation Ltd. v. the Deputy Minister of National Revenue ASTM C706-02 (reapproved 2008) Standard Specification for Limestone for Animal Feed Use Superseded memorandum D: D10-14-33 dated February 25, 2004", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-33", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-33-eng.html" + }, + { + "id": "dmemo-D10-14-35-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "Plain language summary", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods.\nKey content: The administrative policy for the tariff classification of sauces, sauce preparations, mixed condiments and mixed seasonings of heading 21.03 of the Customs Tariff .\nKeywords: Tariff classification, sauce, condiment, seasoning.\nOn this page Updates to this D-memo Definitions Guidelines Heading 21.03 Sauces Exceptions for certain sauce-like goods Preparations for sauces Mixed condiments and mixed seasonings Additional Information Appendix Examples of goods classified in heading 21.03 Sauces Preparations for sauces Mixed condiments Mixed seasonings References Applicable legislation Related D memoranda Superseded D memorandum Issuing office Contact us", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "On this page", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "- Updates to this D-memo\n- Definitions\n- Guidelines Heading 21.03 Sauces Exceptions for certain sauce-like goods Preparations for sauces Mixed condiments and mixed seasonings Additional Information\nAppendix Examples of goods classified in heading 21.03 Sauces Preparations for sauces Mixed condiments Mixed seasonings\nReferences Applicable legislation Related D memoranda Superseded D memorandum Issuing office\nContact us", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "Updates to this D-memo", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nThe scope of the D-Memo was changed to provide guidance for interpreting the text of heading 21.03.\nDefinitions have been revised to focus on their functional use.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "Definitions", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "The following definitions apply in this memorandum for the purpose of tariff classification of certain goods in heading 21.03. These definitions are a plain language summary of various legal, technical, or policy sources.\nCondiment A preparation that can be optionally added to a food after it is served, which will enhance its flavour or give added flavour. Dip A sauce or dressing into which food is dipped before eating. Dressing A sauce poured over or served with food to decorate or enhance its flavour. Sauce A preparation added to a food as it cooks or as it is served. It provides flavour, moisture, and contrast in texture and colour, and is generally in liquid form. A sauce completes or identifies the prepared dish, whether or not the sauce is incorporated into the dish or provided separately. Seasoning A preparation added to food before or when it is served to enhance its natural flavours or improve or intensify its flavour.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "Guidelines", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "The following sections provide guidance for classifying sauces, preparations for sauces, condiments and seasonings. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nHeading 21.03\n1. Heading 21.03 covers the following goods:\n- Sauces\n- Preparations for sauces\n- Mixed condiments and mixed seasonings\n- Mustard flour and meal and prepared mustard\n2. Goods of this heading are allowed to contain any amount of dairy, sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates.\n3. The following goods are specifically excluded from being classified in 21.03:\n- Prepared or preserved vegetables and fruit (Chapter 20)\n- Spices (Chapter 9), including: Mixed spices of headings 09.04 to 09.10 Mixtures of spices with added substances that retain the essential character of spices of headings 09.04 to 09.10\n- Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates (heading 16.03)\n- Soups and broths and preparations therefor (heading 21.04)\n- Mixtures used as additives in food preparations (heading 21.06)\nSauces\n4. The classification of sauce is determined according to a goods' physical consistency and how it is to be used.\n5. Physical consistency of sauces may be:\n- Liquid, or\n- Semi-solid\n6. Sauces may be used:\n- To add to food as it cooks\n- To add to food as it is served, and/or\n- As the medium in which other food is contained\nExceptions for certain sauce-like goods\n7. Sometimes goods contain the term “sauce”, “dressing” or “dip” in the name or description but may not be classified as a sauce.\n8. In advertising a product's versatility, many ready-made preparations provide instructions for their use as a \"dip\" or “sauce”. The term in these cases can refer to the use of the product and not the nature of the good. The following are examples of types of goods that remain classified in their appropriate heading or subheading regardless of their advertised uses as a dip or a sauce:\n- Yogurt dips, containing only yogurt and certain added ingredients (04.03)\n- Sugar syrup not containing added flavour or colouring matter (17.02)\n- Guacamole, frozen (a mixture of avocado, red bell peppers, dehydrated onions and chillies) (20.08)\n- Sugar syrup containing added flavour or colouring matter (21.06)\n- Honey mustard (prepared mustard containing honey or honey flavouring) (2103.30)\n9. Goods that are used as an ingredient during the cooking or food preparation process, or used at the table as a condiment are considered “seasoning liquids”, not sauces, for the purpose of tariff classification.\nPreparations for sauces\n10. Preparations for sauces are usually in the form of powders to which only liquids such as milk, water, oil, butter, etc. need to be added to obtain a sauce. However, they may also be semi-solid or in concentrated forms. Once rehydrated, the resulting substance will be used in the same manner as described for sauces. A sauce preparation may be prepared with other ingredients (meat, vegetables, etc.) of the dish or prepared and presented separately.\nMixed condiments and mixed seasonings\n11. Mixed condiments and mixed seasonings are used as an accompaniment to food or in the preparation of certain food dishes, but are not intended to be eaten by themselves.\n12. Mixtures that contain spices of Chapter 9 and other flavouring or seasoning substances in such proportions that do not retain the character of a spice are classified in 21.03.\n13. Not all mixed condiments and mixed seasonings contain spices or mixtures of spices of Chapter 9. Other common ingredients of mixed condiments and mixed seasonings include vinegars, herbs, sugar, starch, cheese, artificial flavourings, dehydrated vegetables, etc., that impart flavour and enhance the food on which it is served.\nAdditional Information\n14. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods .\n15. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "Appendix", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "Examples of goods classified in heading 21.03\nThis section combines examples from various sources, including the Canadian International Trade Tribunal, the World Customs Organization ( WCO ) Compendium of Classification Opinions, and the WCO 's Explanatory Notes.\nSauces\nAdded to food as it cooks:\n- Béchamel\n- Mole\n- Curry\n- Velouté\n- Sweet and sour sauce\nAdded to food as it is served:\n- Salad dressing\n- Hollandaise\n- Espagnole\n- Allemande\n- Béarnaise\n- Gravy\n- Frozen cheese sauce\nA medium in which other food is contained:\n- Any items listed above as “sauces added to food as it cooks”\n- Mayonnaise\nCertain preparations, not covered by other headings:\n- Spinach and artichoke dip\n- Queso\n- Whipped cream cheese French onion dip\n- Buffalo chicken dip\n- Salsa\nPreparations for sauces\n- Curry roux in blocks, dissolved in cooking liquid\n- Powdered mixes\nMixed condiments\n- Chutney\n- Wasabi paste\n- Chili oil with garlic\n- Mint sauce\nMixed seasonings\n- Celery salt (a mixture of cooking salt and finely ground celery seeds)\n- Fermented shrimp paste made with shrimp and salt\n- Flavour preparations consisting of various odoriferous, seasoning, flavouring substances, carriers, food additives, dyes and/or fats\n- Seasoning liquids, which include: Hot pepper sauce (a spicy blend of chili peppers, vinegar, salt and aromatics) Fish sauce (a pungent, salty liquid made from fermented fish) Worcester / Worcestershire sauce (a tangy, savory mixture of soya sauce, an infusion of spices in vinegar, with added salt, sugar, caramel and mustard) Denatured alcohol (wine, cognac, etc.)", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-35-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-35", + "marginal_note": "References", + "part": "Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nSuperseded memoranda D\nMemorandum D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings dated December 15, 2004 .\nIssuing Office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-14-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-35-eng.html" + }, + { + "id": "dmemo-D10-14-36-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-36", + "marginal_note": "Legislation", + "part": "Tariff classification policy on ratchet drives", + "division": "", + "heading": "", + "text": "Customs Tariff\n82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html" + }, + { + "id": "dmemo-D10-14-36-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-36", + "marginal_note": "Guidelines and general information", + "part": "Tariff classification policy on ratchet drives", + "division": "", + "heading": "", + "text": "Description\n1. Ratchet drives consist of a steel bar with a “drive” at the working end. The “drive” is a small, rectangular or hexagonal metal “male” head that permits the attachment of the “female” part of spanner sockets. Typical drives are 1/4, 3/8, 1/2, 3/4 or 1-inch square, or 1/4, 3/8 or 1/2 inch hexagonal, each with a height approximately equal to its width.\n2. The basic mechanism of the ratchet drive is the pawl and ratchet, which consists of a pivoting spike that engages with the ratchet wheel to allow motion in only one direction.\n3. The other end of the ratchet drive is shaped like a handle to permit the ease of use. These may include: flex handles (breaker bars), ratchet handles, speed handles (crank handle drivers), spinner (straight comfortable grip) handles and T-handles.\n4. Socket sets come in many different varieties. A basic set may consist of at least one driver (also known as a handle), several spanner sockets, and one or more extension pieces. Various components of socket sets combine to form wrenches and are thus fully functional hand tools. Socket sets are often associated with tool sets that are of a type used for automotive repair.\nTariff classification policy\n5. Interchangeable spanner sockets with or without handles are named in the text of heading 82.04 specifically, subheading 8204.20. Item 2 in the Explanatory Note to heading 82.04 specifically provides that drives and extensions are also classified under subheading 8204.20.\n6. Heading 82.07 provides for a wide range of interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. The Explanatory Notes to 82.07 provide that the preceding headings of Chapter 82 provide for hand tools ready for use as they stand, heading 82.07 provides for an important group of tools that are designed to be fitted into for example, hand tools, whether or not power-operated. While a ratchet drive appears to meet this Note, it is specifically provided for in heading 82.04 and cannot therefore be classified in 82.07.\nAdditional information\n7. Heading 82.04 distinguishes between “adjustable” in 8204.12.00 and “non-adjustable” in 8204.11.00 for the purposes of “Hand-operated spanners and wrenches.” In AP-2020-012, Entreprise Robert Thibert Inc., the Canadian International Trade Tribunal (Tribunal) determined that hand-operated spanners and wrenches of 82.04 can only be considered “adjustable” if it has a mechanism that adjusts the size of the spanner or wrench to fit a variety of nuts or bolts (example: adjustable jaws). If the spanner or wrench does not fit this definition of adjustable, they are to be considered non-adjustable.\n8. Ratchet spanners remain classified as “non-adjustable” hand-operated spanners and wrenches in 8204.11 regardless of the fact that they contain a ratcheting mechanism.\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html" + }, + { + "id": "dmemo-D10-14-36-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-36", + "marginal_note": "References", + "part": "Tariff classification policy on ratchet drives", + "division": "", + "heading": "", + "text": "Issuing office: Trade Policy Division Headquarters file Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-14-36 dated November 28, 2020", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-36-eng.html" + }, + { + "id": "dmemo-D10-14-37-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Legislation", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "Customs Tariff\nSection 11 Chapter 64 – Headings 64.01 to 64.05, Notes 3 and 4 Explanatory Notes to the Harmonized Commodity Description and Coding System General Explanatory Note (D) to Chapter 64", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Guidelines and General Information", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "1. As stated in Section 11 of the Customs Tariff , in interpreting the headings and subheadings, regard must be given to the Explanatory Notes to the Harmonized Commodity Description and Coding System.\n2. \"Waterproof Footwear\" is classified in heading 64.01. See Appendix A for a detailed description of qualifying waterproof footwear of heading 64.01.\n3. Much of footwear produced today has rubber or plastic outer soles and uppers made solely of plastic (woven fabric with an external layer of plastics being visible to the naked eye), leather or textile. This footwear is classified under headings 64.02 , 64.03 and 64.04 .\n4. Footwear with natural leather uppers are classified in heading 64.03. Footwear with composition or imitation leather uppers are classified in heading 64.05. Synthetic and artificial footwear look and feel like leather, but are not genuine leather. The classification of these goods is explained in detail in Appendix B .\n5. The upper is the portion of the footwear above the sole. The sole includes the outer sole, midsole, insole and anything in between, including stiffeners. Insoles that are removable and that resemble liners are also considered to be part of the sole. Please note that, in complex footwear, the demarcation between the sole and the upper is not always apparent from the exterior of the footwear. In some instances, the insole may appear to extend up the sides of the footwear, such as in the instep and/or heel areas of the foot. The demarcation line between the sole and the upper is to be determined by where the top edge of the insole meets the side of the footwear, projected horizontally through to the exterior of the footwear. [see Appendix C (1) and (2) ]\n6. If the uppers are composed of different materials, the external component having the greatest surface area determines the classification. Accessories or reinforcements such as ankle patches, protective or ornamental strips or edging, or other ornamentation (e.g. tassels, pompons or braid), buckles, tabs, eyelet stays, laces or slide fasteners are not included in this calculation.\n7. The surface areas of components having the same exterior composition are combined and considered together. Where different components are joined in overlapped seams (such as by sewing or gluing), the line formed by the edge of the outermost component will define the edge of the respective surfaces. Accordingly, the line of stitches in an overlapped sewn seam will not define the edge of the respective components [see Appendix C (3) and (4) ].\n8. The tongue is considered to be an accessory. In lace-up footwear, the tongue is typically made of the same material as the upper; however, exceptions are common. The Explanatory Notes to Chapter 64 do not address how the tongues of footwear are to be treated in determining the material of the upper having the greatest surface area. For CBSA purposes, the external surface area of the tongue below an imaginary line drawn through the middle of the bottom eyelet is included when determining the predominant material of the upper. The remaining portion of the tongue above this imaginary line is excluded. In the case of footwear with Velcro® closures, the external surface area of the tongue below the closed lowest Velcro® strap is included [see Appendix C (5) ].\n9. Overlays are accessories or reinforcements stitched or glued on existing portions of the external surface of the upper. They provide ornamentation or reinforcement to add strength and possibly stiffness to the upper. They often serve as stays to anchor the shoelace eyelets and as protectors in the toe and heel areas.\n10. Much of the lace-up footwear produced today is constructed of different components with different functions. In some footwear, reinforcements and decorations may cover a large part of the upper. As a result, the upper may only be visible in small areas. For this type of footwear, the construction may only become evident after taking it apart.\n11. In accordance with General Explanatory Note (D) to Chapter 64, accessories or reinforcements, including the overlays described above, are not included when determining the external surface area of the upper.\n12. Illustrations of footwear constructed with accessories or reinforcements, including overlays, are contained in Appendix C (6) to (8) — the overlays have been labelled for ease of reference. Appendix C (8) illustrates footwear where the toe covering appears to be an overlay, but it is in fact attached at the top edge to the upper and is part of the external surface area of the upper.\n13. Since footwear construction varies considerably, it can be difficult to determine the surface area of the different components and whether they are accessories or reinforcements. In some cases, the footwear will need to be taken apart.\n14. Representative samples should be analyzed in the following cases:\n- (a) when the footwear construction is not clearly evident;\n- (b) when it is difficult to determine whether the footwear upper is made of leather; or\n- (c) to determine the surface area of uppers composed of different materials.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Additional Information", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Appendix A", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "Waterproof Footwear\nFor tariff classification purposes, \"water footwear\" of heading 64.01 is footwear that keeps the foot dry. The outer soles and uppers of rubber or of plastic must be assembled in such a way as to prevent seepage of water through the shoe. Such assembly methods do not include stitching, riveting, nailing, screwing, plugging or similar processes.\nThe uppers of waterproof footwear of heading 64.01shall cover both sides and top of the foot, such that water cannot penetrate the surface below the upper rim, regardless of the height of the upper rim.\nFor footwear to be considered waterproof, it must keep the interior dry when submerged in water for 24 hours.\nWaterproof footwear of heading 64.01 will not have an upper which simply consists of straps or thongs (for example, sandals) because they do not prevent the foot from getting wet.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Appendix B", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "Uppers of Footwear That Have the Appearance and Feel of Leather\nThis appendix provides further information on leather and imitation or artificial leather used for uppers in footwear.\nMany imitation leathers cannot be distinguished from natural leathers without chemical analysis. Some artificial or synthetic leathers are of high quality and are so similar to real leather in feel, texture, smell and appearance that they too cannot be distinguished without chemical analysis. In fact, some have wear characteristics superior to real leather and may have been treated with leather finishing agents to give them the odour of real finished leather.\nUppers of footwear that have the appearance and feel of leather may be made from:\n(a) natural leather — whether full grain, patent, patent laminated or sueded, of Chapter 41 of the Customs Tariff Schedule. Patent leather and patent laminated leather are described in the Explanatory Notes to heading 41.14. Note that patent leather has a lustrous, mirror-like surface resulting from a varnish or lacquer coating or from the application of a sheet of plastics. Such coatings or sheets must not exceed a thickness of 0.15 millimetres (mm). Patent laminated leather has been laminated with a sheet of plastics of a thickness greater than 0.15 mm but less than half the total thickness of the product. Footwear with uppers of patent leather and patent laminated leather are classified under heading 64.03. Leather covered with a pre-formed sheet of plastics exceeding 0.15 mm but greater than one half of the total thickness is a good of Chapter 39. Footwear with such uppers is classified under headings 64.02 and 64.05.; or (b) composition leather — Footwear with an upper of composition leather is classified under heading 64.05; or (c) imitation leather — Also referred to as \"artificial leather\" and \"synthetic leather\". The words \"artificial\" and \"synthetic\" here are do not fall under the definitions of artificial and synthetic fibres of Chapter 54 notes 1 (a) and (b) . Imitation leather is \"leather-like\" and has the appearance and the feel of either full grain leather or sueded leather. Imitation leather is neither made from, nor contains any natural leather. Imitation leather is used as a substitute for the leathers of Chapter 41 and may consist of the following: (i) A sheet of plastics or rubber , which has been embossed to give the appearance of a full grain leather, or abraded to give the appearance of a sueded leather. This footwear is classified under headings 64.01, 64.02 and 64.05 as having an upper of rubber or plastics; or (ii) A coated textile fabric, nonwoven or felt of Chapters 39, 40, 56 and 59, which has been coated or laminated with an external layer of plastics or rubber, visible to the naked eye . The coating has been embossed to give the appearance of grained leather, or abraded to give the appearance of sueded leather. This footwear is classified under headings 64.01, 64.02 and 64.05 as having an upper of plastics or rubber [Chapter 64, Note 3(a)]. Note that in this case, the presence of the fabric is not taken into consideration.; or (iii) A brushed textile fabric, nonwoven or felt, which has been impregnated with plastics or rubber and abraded to show the fibres of the nonwoven on the surface to give the appearance of a sueded leather (i.e. the fibres of the non-woven show on the surface). This footwear is classified under headings 64.04 and 64.05 as having an upper of textile materials.; or (iv) A substrate of any material (usually of plastics, rubber or textile) with a glued-on surface of leather dust or textile flock to give the appearance and feel of sueded leather. Such materials on a base of plastics or rubber are considered to be products of Chapters 39 and 40, respectively. This footwear is classified under headings 64.01, 64.02 and 64.05. Sueded materials on a base of textiles are considered to be products of heading 59.07. This footwear is classified under headings 64.04 and 64.05 as having an upper of textile materials.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "Appendix C", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "Illustrations of Shoes With Their Descriptions\n(1) Interior of shoe as viewed from rear.\n(2) Illustration in 3 photos of a shoe cut in half showing its interior as viewed from rear.\n(3) Drawing of a shoe describing components that overlaps.\n(4) Illustration in 2 photos of a shoe sideways showing that component A is not lasted to the sole; it is stitched to component B.\n(5) Drawing of shoe with a description of the tongue.\n(6) Drawing describing reinforcements and overlays.\n(7a) Illustration of shoe sideways with numbered descriptions (1 to 5).\nComponents listed from the outer-most layer to the inner-most layer:\n- outer-most overlay (reinforcing)\n- overlay (reinforcing)\n- overlay (reinforcing)\n- overlay (reinforcing)\n- UPPER - textile material (knitted fabric)\n(7b) Illustration of unstitched shoe sideways.\n(8) Illustration of shoe with overlay at the toe.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-37-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-37", + "marginal_note": "References", + "part": "Determining the Composition of Uppers of Footwear", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 6404.11 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Chapter 64, Notes 3 and 4 Other references: Memorandum D11-11-3 Superseded memorandum D: D10-14-37 dated March 23, 2006", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-37-eng.html" + }, + { + "id": "dmemo-D10-14-38-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-38", + "marginal_note": "Legislation", + "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled", + "division": "", + "heading": "", + "text": "Customs Tariff\nGeneral Rules for the Interpretation of the Harmonized System\n2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html" + }, + { + "id": "dmemo-D10-14-38-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-38", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled", + "division": "", + "heading": "", + "text": "1. Explanatory Notes (V), (VI), (VII), (VIII) and (IX) to GIR 2(a) provide guidance with respect to articles that are presented unassembled or disassembled.\n2. It is a reality of modern commerce that, for ease of transport, goods may be ordered and purchased as a complete good but shipped unassembled (never having been assembled) or disassembled (\"knocked down\") and assembled in their final form after importation. In the case of goods imported to be re-sold, the final assembly may be done before or after the sale, as preferred.\n3. Two scenarios in which an unassembled or disassembled piece of furniture is shipped are:\n- (a) All components that make up the piece of furniture are presented in a single shipment. For example, the tops, legs and hardware for six complete tables form a single shipment at the time of importation.\n- (b) Certain parts are imported in one shipment while the remaining parts are imported in one or more separate shipments. For example, the tops for six complete tables are imported as a single shipment with the legs and hardware being imported, for example, a week later as a separate shipment.\nTariff Classification Policy\n4. Goods of the type described by paragraph 3 (a) above, are to be considered articles presented unassembled or disassembled and, in accordance with GIR 2(a), are classified as the whole, or completely assembled, good.\n5. However, GIR 2(a) does not apply to goods of the type described by paragraph 3 (b) above. Each shipment of goods is classified separately on its own merits\n6. Articles that are imported as replacement parts, or to be used to manufacture furniture in Canada, are to be classified as goods in their own right or as parts of the piece of furniture, as appropriate.\nFurniture Sets\n7. Furniture commercially referred to as a \"set\", for example, a table and two chairs, may qualify as a \"set put up for retail sale\" if it meets the terms set out in Memorandum D10-14-58 , Tariff Classification of Furniture Sets , and may also be considered unassembled or disassembled for the purposes of GIR 2(a) if it meets the conditions set out herein.\nAdditional Information\n8. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html" + }, + { + "id": "dmemo-D10-14-38-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-38", + "marginal_note": "References", + "part": "Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: HS9403.80 Legislative references: Customs Tariff Other references: D10-14-58 , D11-11-3 Superseded memorandum D: D10-14-38 dated March 23, 2006", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-38-eng.html" + }, + { + "id": "dmemo-D10-14-39-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-39", + "marginal_note": "Guidelines and General Information", + "part": "Canadian Diamonds Exported and Returned", + "division": "", + "heading": "", + "text": "1. For the purposes of this memorandum, the term \"rough diamonds\" means unworked stones that while abroad may have undergone grading, sorting and/or cleaning, do not increase the value for duty of the stones. Since such diamonds have not been physically altered by a process of manufacture, they would be eligible for the benefits of tariff item 9813.00.00.\n2. If, while abroad, Canadian diamonds underwent any processing, or had otherwise enhanced in value, the stones would not qualify for the benefits of tariff item 9813.00.00. This is true even if what was done outside Canada does not result in a change in the tariff classification at the subheading level. Such processing includes the following stages:\n- (a) Sawing/cutting/cleaving (splitting or dividing the rough stone into two parts);\n- (b) Prebuting (initial attempt to make the stone round in the case of a brilliant cut);\n- (c) Table polishing (remove sawing lines and define the final table);\n- (d) Blocking (pre-shape the stone on the top side and the bottom side);\n- (e) Bruting (final diameter of the stone is given);\n- (f) Bottom polishing (final bottom facets are polished);\n- (g) Table smoothing (final table is polished); and\n- (h) Top polishing (final top facets are polished).\n3. It should be noted that the term \"preprocessing\" is also used in the diamond industry to describe stones that have undergone some processing but have yet to have the final facets polished (i.e., stages (a) to (e) above). Such stones are also not eligible for the benefits of tariff item 9813.00.00.\n4. Polished diamonds are stones that have undergone complete manufacturing and are ready to be mounted into jewellery or used in other applications.\n5. Diamonds returned to Canada after cutting and polishing for the purpose of \"reprocessing\" to correct manufacturing flaws are eligible for the benefits of tariff item 9813.00.00.\n6. The Canadian diamond industry maintains very sophisticated internal control systems over their products. Both Canadian mining operations and Canadian cutting and polishing companies maintain extensive in-house computer tracking systems that monitor the processing of diamonds. Within these systems, the origin of the diamond and the stage of processing for a particular time frame can normally be ascertained.\n7. In Canada, the minimum standard, which has been established to validate a Canadian diamond for marketing purposes, is the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims endorsed by the Competition Bureau and the World Jewellery Confederation. The Code is based on a paper trail and a chain of warranties. Any diamond mined in Canada maintains its Canadian status, for marketing purposes, even if it has been processed outside the country. Importers might improperly declare diamonds mined in Canada under 9813.00.00 even when processing or preprocessing has occurred outside of the country. However, that is not the case for the administration of tariff item 9813.00.00. Eligibility is determined as explained in paragraphs 1 to 7 (above), regardless of whether the stone is considered \"Canadian\" for marketing purposes.\n8. Under the Export and Import of Rough Diamonds Act , a Kimberley Process Certificate is required to accompany all exports and imports of rough diamonds. The Certificate confirms that the shipment was processed and shipped in accordance with the requirements of the Kimberley Process as outlined in Memorandum D19-6-4, Kimberley Process – Export and Import of Rough Diamonds . A Kimberley Process Certificate specifies the country of mining origin of the diamonds, since its purpose is to prevent conflict (rough) diamonds from entering into the legitimate world markets. However a Kimberley Process Certificate does not provide sufficient evidence to determine whether the diamond qualifies as Canadian goods returned pursuant to tariff item 9813.00.00.\nTariff Classification\n9. Diamonds eligible for the benefits of tariff item 9813.00.00 must first be classified in the appropriate subheading, i.e.:\n- (a) Rough diamonds are classified under subheadings 7102.10, 7102.21 and 71.31, and are eligible for the benefits of tariff item 9813.00.41;\n- (b) Polished diamonds are classified under subheadings 7102.29 and 7102.39, and are eligible for the benefits of tariff item 9813.00.49.\n10. Further information on diamonds classified in 7102.10, 7102.21, 7102.29, 7102.31 and 7102.39, can be found in Memorandum D10-17-41, Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds .\nSupporting Documentation\n11. In addition to a Kimberley Process Certificate, other documentation may be required under the Voluntary Code of Conduct for Authenticating Canadian Diamond Claims. Importers may be required to provide one or more of the following documents to substantiate that the diamonds being imported are of Canadian origin and have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad.\n- (a) Rough Diamonds (i) Unique export parcel number assigned to the diamond shipment at the time the diamond was originally exported from Canada; (ii) Copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information – estimated yield, dimensions, inclusions, etc.).\n- (b) Polished Diamonds (i) Government of the Northwest Territories Polished Diamond Certificate, or similar provincial or territorial certification document; (ii) A commercial certificate containing a unique diamond production number or diamond identification number (e.g., Tiffany Diamond Certificate); (iii) A DIAMMARX or similar unique gem-print; and (iv) Copy of the diamond's parcel paper (a folded sheet of paper containing the diamond and processing information – estimated yield, dimensions, inclusions, etc.).\n12. Importers are required to maintain such supporting documentation upon request from Canada Border Services Agency officers for such post importation activities such as compliance verification audits and re-determinations of tariff classification.\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advanced Rulings for Tariff Classification .\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-39-eng.html" + }, + { + "id": "dmemo-D10-14-39-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-39", + "marginal_note": "References", + "part": "Canadian Diamonds Exported and Returned", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9813.00 Legislative references: Customs Tariff Export and Import of Rough Diamonds Act Other references: D10-17-41 , D19-6-4 , D11-11-3 Voluntary Code of Conduct for Authenticating Canadian Diamond Claims Superseded memorandum D: D10-14-39 dated July 14, 2006", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-39-eng.html" + }, + { + "id": "dmemo-D10-14-40-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-40", + "marginal_note": "Legislation", + "part": "Unserviceable Vehicle Parts for Remanufacturing", + "division": "", + "heading": "", + "text": "Customs Tariff , Tariff item 9965.00.00", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html" + }, + { + "id": "dmemo-D10-14-40-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-40", + "marginal_note": "Guidelines and General Information", + "part": "Unserviceable Vehicle Parts for Remanufacturing", + "division": "", + "heading": "", + "text": "1. For the purposes of tariff item 9965.00.00, and unlike other tariff items of Chapter 99, the term \"vehicle\" is not limited to motor vehicles that are classified in heading 87.01, 87.02, 87.03, 87.04 or 87.05; this reference to \"vehicle\" includes:\n- (a) mobile machines of headings 84.24, 84.25, 84.26, 84.27, 84.28 84.29, 84.30 and 84.32;\n- (b) railway locomotives, tenders and rolling stock of headings 86.01, 86.02, 86.03, 86.04, 86.05 and 86.06; and\n- (c) vehicles of headings 87.01, 87.02, 87.03, 87.04, 87.05, 87.09, 87.10, 87.11, 87.12, 87.13, 87.15, and 87.16.\n2. Unserviceable parts for vehicles classified in any of the preceding headings, which are imported for remanufacturing, are entitled to the benefits of tariff item 9965.00.00.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html" + }, + { + "id": "dmemo-D10-14-40-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-40", + "marginal_note": "References", + "part": "Unserviceable Vehicle Parts for Remanufacturing", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Other references: Superseded memorandum D: D10-14-40 dated November 15, 2006", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-40-eng.html" + }, + { + "id": "dmemo-D10-14-41-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-41", + "marginal_note": "Legislation", + "part": "Tariff Classification and Quantity Measurement of Wood in the Rough", + "division": "", + "heading": "", + "text": "Customs Tariff\n44.03 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.\n44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end jointed, of a thickness exceeding 6 mm.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html" + }, + { + "id": "dmemo-D10-14-41-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-41", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification and Quantity Measurement of Wood in the Rough", + "division": "", + "heading": "", + "text": "Classification\n1. The phrase \"wood in the rough,\" as it appears in heading 44.03 of the Customs Tariff , includes timber in the natural felled state, tree stumps and roots, but which may have branches, sapwood, inner or outer bark and rough protuberances removed. Minor processing, such as having been split by wedges or hewn into baulks, are acceptable.\n2. Pulpwood presented in the round or quarter-split is included. These, unlike fuel logs, are carefully grated, may be barked or peeled and are generally not broken, split, curved, knotty or forked.\n3. Heading 44.03 applies to coniferous and non-coniferous logs and timber, transmission or utility poles, and timber that has been roughly squared, (or half squared), by sawing. This type of roughly squared, rectangular or half-squared timber may have rough surfaces containing bark, but has not been sawn into typical or nominal lumber sizes, e.g. 2 x 4, 2 x 6, 4 x 4.\n4. The Harmonized System Explanatory Notes to heading 44.03 describe the provisions of this heading with regard to roughly sawn wood as follows:\nThe heading also includes roughly squared wood which consists of trunks or sections of trunks of trees, the round surfaces of which have been reduced to flat surfaces by means of axe or adze, or by coarse sawing, to form wood of roughly rectangular (including square) cross-section; roughly squared wood is characterized by the presence of rough areas or bark traces. Half-squared wood, which is wood prepared in this manner on two opposite faces only, is also classified here. Timber is prepared in these forms for sawmills or may be used as such, e.g., as roofing timber.\n5. The majority of logs, timber and rough sawn timber fall under tariff item 4403.20.00 (coniferous) and tariff item 4403.99.00 (other than coniferous, tropical, oak or beech). In the use of these tariff items, care must be taken in the selection of the correct statistical suffix (the 9th and 10th digits of the classification number) that identifies the type of log being imported and its use, e.g., transmission poles, pulping logs, white pine, western red cedar.\n6. Rough sawn lumber, that is, lumber that has not been surfaced or dressed, but has been sawn into typical or nominal lumber sizes, such as 2 x 4, 2 x 6, 4 x 4, is classified under heading 44.07 of the Customs Tariff , as wood sawn lengthwise.\n7. The rough wood is classified in heading 44.07, whether or not painted, stained, varnished or impregnated with creosote or other substances for long term preservation, such as, coal tar, pentachchlorophenol, cremated copper arsenate or ammoniacal copper. However, that heading does not include products treated with substances for the purpose of simply maintaining them during shipment or storage.\n8. Heading 44.07 excludes roughly trimmed wood identifiable as articles of wood, railway or tramway sleepers (cross-ties), planks, beams, etc.\nQuantity Measurement\n9. In the completion of the customs entry documentation, including information for electronic transmission under Customs Automated Data Exchange ( CADEX ), attention must be paid to the use of the correct unit of measure. As specified in the Customs Tariff , logs and wood in the rough are to be reported in cubic metres ( MTQ ), while transmission poles are to be reported in metres ( MTR ). The use of other measurement systems for timber quantities, such as thousand board feet, is not acceptable. Measurements must be converted to cubic metres.\nAdditional Information\n10. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html" + }, + { + "id": "dmemo-D10-14-41-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-41", + "marginal_note": "References", + "part": "Tariff Classification and Quantity Measurement of Wood in the Rough", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 4403.20 and HS 4407.10 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-41 dated December 6, 2006", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-41-eng.html" + }, + { + "id": "dmemo-D10-14-42-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-42", + "marginal_note": "Legislation", + "part": "Tariff Classification of Automotive Brackets", + "division": "", + "heading": "", + "text": "Customs Tariff\n83.02 Base metal mountings fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.30 Other mountings, fittings and similar articles suitable for motor vehicles. 87.08 Parts and accessories of the motor vehicles of heading 87.01 to 87.05.", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-42", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html" + }, + { + "id": "dmemo-D10-14-42-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-42", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Automotive Brackets", + "division": "", + "heading": "", + "text": "Harmonized System Note References\n1. There are references in the Section Notes to Sections XV and XVII and the Explanatory Notes to automotive brackets in headings 83.02 and 87.08.\n2. Note 2 (b) to Section XVII excludes \"parts of general use\" from consideration as either parts or accessories in Chapters 86, 87 and 88. The definition of \"parts of general use\" includes all articles of heading 83.02.\n3. Explanatory Note (C) to heading 83.02 specifies a wide range of mountings, fittings and similar articles suitable for motor vehicles provided that they are not parts or accessories of Section XVII. These include made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window-opening mechanisms; specialized ash trays; tail-board fastening fittings.\n4. In the opening paragraph to the Explanatory Notes to heading 83.02, it is stated that the scope of the heading does not extend to goods forming an essential part of the structure of an article.\n5. In Explanatory Notes (A), (B) and (IJ) to heading 87.08, there are specific references to certain brackets which form parts of chassis-frames, bodies, and non-driving axles.\nTariff Classification Policy\n6. Brackets of heading 87.08 constitute an essential part of the vehicle. These include:\n- (a) brackets that are designed specifically to be part of the chassis-frame of a vehicle and constitute the mounting base upon which other major components such as the coachwork (elements of the body), engine, running-boards, battery or fuel tanks are attached to the chassis-frame;\n- (b) number-plate brackets, steering-column brackets and other brackets that are designed specifically to be part of the vehicle body and constitute the mounting base for other components; and\n- (c) stub-axle brackets and similar types of brackets.\n7. All other types of base-metal brackets are classified in subheading 8302.30. These include brackets which are, in turn, attached to the coachwork. Examples of such brackets are:\n- (a) brackets, which are incorporated into the ends of rails of the interior of a bus body;\n- (b) brackets, which are incorporated into vehicle door handles;\n- (c) brackets for blinds; and\n- (d) brackets, which are used to attach hoses to the radiator.\n8. Plastic brackets, which are similar to brackets of heading 83.02, are to be classified in Chapter 39. This is in accordance with Note 2 (b) to Section XVII.\nAdditional Information\n9. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-42", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html" + }, + { + "id": "dmemo-D10-14-42-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-42", + "marginal_note": "References", + "part": "Tariff Classification of Automotive Brackets", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8302.30, HS8708.29 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-42 dated March 9, 2007", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-42", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-42-eng.html" + }, + { + "id": "dmemo-D10-14-43-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-43", + "marginal_note": "Legislation", + "part": "Tariff classification of filters, parts thereof and filter media", + "division": "", + "heading": "", + "text": "Customs Tariff", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-43", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html" + }, + { + "id": "dmemo-D10-14-43-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-43", + "marginal_note": "Guidelines and general information", + "part": "Tariff classification of filters, parts thereof and filter media", + "division": "", + "heading": "", + "text": "1. Filtering or purifying machinery and apparatus of heading 84.21 are used to remove unwanted particulate matter from gases or liquids. They usually contain a static filter element consisting, in part, of a filter element with physical characteristics designed to remove undesirable matter from a gas or liquid. Filters or purifying machinery and apparatus are covered in heading 84.21, no matter how they function (fixed media, centrifugal, magnetic, etc.), what type of media they contain (paper, textiles, ceramic, etc.), whether they are static or contain moving parts, or whether or not they are electrically powered.\n2. Filters are classified in heading 84.21 regardless of whether they are designed for a specific machine or industry. These include not only large industrial plant filters, but also filters for internal combustion engines and small domestic appliances, such as household water filters.\n3. Filters are specified in the heading text of heading 84.21. In accordance with General Interpretative Rule 1, and Legal Note 2(a) to Section XVI, all filters are classified within heading 84.21, and in no other heading of the Tariff. Filters are not classified as parts or accessories to the goods with which they are intended to be used with. This is true even if the filter or purifying machine is specifically designed for use solely or principally with a particular machine, appliance, instrument, or any other manufactured product. For more information on the classification of parts and accessories, refer to Memorandum D10-01-1, Classification of Parts and Accessories in the Customs Tariff.\n4. The following are examples of goods classified in heading 84.21:\n- (a) Catalytic converters for internal combustion engines: These are filters which remove harmful pollutants in exhaust gases and converts them to less harmful emissions, by use of a catalyst, before exhaust gases exit the system.\n- (b) Water purifying filters: These are filters which remove impurities from water by lowering contaminants in the water. These filters can achieve this by using a physical barrier, a chemical, biological, or any other process. These filters can also filter water to differing standards such as, but not limited to: drinking water, swimming pool use, or irrigation.\n- (c) Electrostatic filters: These are filters which use static electricity to remove unwanted matter from liquids or gasses.\n- (d) Air filters: These are filters which remove small particles, such as dust, pollen, mold etc., from the air passing through a porous material. These are used in several applications from small appliances like vacuums, to automotive applications. Air filters come in several shapes and the filter media may be made form different materials, depending on their application.\nParts of filters\n5. Subject to the general provisions regarding the classification of parts (refer to the General Explanatory Note to Section XVI), heading 84.21 covers parts for use in filters and purifiers. Such parts include, inter alia:\nLeaves for intermittent vacuum filters; chassis, frames and plates for filter presses; rotary drums for liquid or gas filters; baffles and perforated plates, for gas filters.\n6. Filter media are the materials used in a complete filter element to capture particulates or to free liquids or gases from suspended matter, and are classified according to their constituent materials.\n7. Filter media, without a frame or similar support, presented merely cut to size with edge stitching or incorporating components of minor importance of other materials, such as brass eyelets, are classified according to their constituent material (e.g., textile material of heading 59.11, glass fibres of heading 70.19 or 70.20), and not as parts of filtering machinery of heading 84.21.\n8. Filters which are blocks of paper pulp, fall in heading 48.12. Many other filtering elements, not made up into finished filters or parts thereof, are not considered parts of filters, and are classified according to their constituent material (ceramics, textiles, felts, etc.)\n9. Filter media incorporated into a frame, casing, cartridge or similar support, are classified as filtering or purifying apparatus, or parts thereof, of heading 84.21.\nAdditional information\n10. For certainty regarding the tariff classification of a product, importers may submit an application for an advance ruling on tariff classification. Details on how to make such an application are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-43", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html" + }, + { + "id": "dmemo-D10-14-43-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-43", + "marginal_note": "Appendix:", + "part": "Tariff classification of filters, parts thereof and filter media", + "division": "", + "heading": "", + "text": "Section XVI – Note 2(a)\nSubject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules:\n(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;\nHeading 84.21\n84.21 – Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.\n– Filtering or purifying machinery and apparatus for liquids:\n8421.21 – – For filtering or purifying water\n8421.22 – – For filtering or purifying beverages other than water\n8421.23 – – Oil or petrol-filters for internal combustion engines\n8421.29 – – Other\n– Filtering or purifying machinery and apparatus for gases:\n8421.31 – – Intake air filters for internal combustion engines\n8421.32 – – Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines\n8421.39 – – Other\n– Parts\n8421.99 – – Other", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-43", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html" + }, + { + "id": "dmemo-D10-14-43-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-43", + "marginal_note": "References", + "part": "Tariff classification of filters, parts thereof and filter media", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Legislative references Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references D11-11-3 Superseded memorandum D D10-14-43 dated April 2, 2014", + "history": "", + "last_amended": "2023-01-10", + "current_to": "2023-01-10", + "citation": "Memorandum D10-14-43", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-43-eng.html" + }, + { + "id": "dmemo-D10-14-44-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-44", + "marginal_note": "Legislation", + "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Customs Tariff\n87.08 - Parts and accessories of the motor vehicles of headings 87.01 to 87.05.\n8708.70 - Road wheels and parts and accessories thereof.\n87.16 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.\n8716.90 - Parts.", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-44", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html" + }, + { + "id": "dmemo-D10-14-44-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-44", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Harmonized System Notes\nLegal Note 3 (Section XVII)\n1. References in Chapters 86 to 88 to \"parts\" and \"accessories\" do not apply to parts which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.\nExplanatory Note (III)(B)(2) (Section XVII)\n2. Certain parts and accessories are suitable for use on more than one type of vehicle (motor cars, aircraft, motorcycles, etc.); examples of such goods include brakes, steering systems, wheels, axles, etc. Such parts and accessories are to be classified in the heading relating to the parts and accessories of the vehicles with which they are principally used.\n3. Numerous types of wheels and rims, which are designed for road tractors, buses and trucks, are also used on trailers and semi-trailers. It has been determined that the majority of interchangeable units are used on motor vehicles of tariff item 8701.20.00, and headings 87.02, 87.04 and 87.05 rather than for trailers/semi-trailers of heading 87.16.\nTariff Classification Policy\n4. Interchangeable wheels and rims and parts and accessories thereof are to be classified under the appropriate tariff items of subheading 8708.70, as road wheels and parts and accessories thereof for motor vehicles in accordance with Legal Note 3 and Explanatory Note (III), (B)(2) to Section XVII.\n5. Where it can be determined that the wheels and rims are designed solely or principally for trailers, semi-trailers or other non-mechanically propelled vehicles of heading 87.16, such types are to be classified under the appropriate tariff item of subheading 8716.90.\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-44", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html" + }, + { + "id": "dmemo-D10-14-44-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-44", + "marginal_note": "References", + "part": "Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8708.70 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-44 dated March 9, 2007", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-44", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-44-eng.html" + }, + { + "id": "dmemo-D10-14-45-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-45", + "marginal_note": "Legislation", + "part": "Tariff Classification of Kit Cars", + "division": "", + "heading": "", + "text": "Customs Tariff , headings 87.03, 87.06, 87.07 and 87.08", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-45", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html" + }, + { + "id": "dmemo-D10-14-45-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-45", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Kit Cars", + "division": "", + "heading": "", + "text": "Definition and Design\n1. These units are specialized automotive assembly kits. After final assembly, they become fully operational replicas of antique classic or specialty motor cars. The kits consist of custom-built components such as the body and other parts, which would give the assembled vehicle the general appearance of an antique, classic or specialty motor car. All remaining components such as the engine and transmission are contemporary products that are used in the manufacture of current or late model cars.\nTariff Classification Policy\n2. The tariff classification of these kits is dependent on the number and type of components in the kit at the time of importation. Kits fall into one of the following three main categories:\n- (a) The first type of kits consists of all the components necessary to assemble a complete motor car without any additional parts or accessories after importation. Such kits would be considered as unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item.\n- (b) Kits, which consist of the body, as specified in the Explanatory Notes to heading 87.07, and an incomplete chassis frame of tariff item 8706.00.20, are considered to be incomplete and unassembled motor cars of heading 87.03 and would be classified under the appropriate tariff item. Such kits normally have a complete chassis-frame but require the addition of one or more of the following major components: the engine, the transmission and/or the steering column after importation.\n- (c) The third type of kits is made up of only a body and minor parts and accessories such as wheels, mufflers and steering wheels. These kits are not considered to be incomplete and unassembled motor cars of heading 87.03. In such cases, each component in the kit must be individually classified under the appropriate tariff item. Generally, the body would be classified under tariff item 8707.10.00. The remaining parts and accessories would for the most part be classified under the appropriate tariff items of heading 87.08. This type of kit lacks a complete chassis-frame, a transmission and an engine, but may include some minor elements of the chassis.\n3. It should be noted that the tariff classification of the third type of kit is based on the decision rendered on June 11, 1990 by the Canadian International Trade Tribunal in Appeal AP-89-228 , R Bradley v D/MNR C&E.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-45", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html" + }, + { + "id": "dmemo-D10-14-45-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-45", + "marginal_note": "References", + "part": "Tariff Classification of Kit Cars", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 8703.10, HS8703.21, HS8703.22, HS8703.23, HS8703.24, HS8703.31, HS8703.32, HS8703.33, 8703.90, HS8707.70 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 , AP-89-228 Superseded memorandum D: D10-14-45 dated March 3, 2007", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-45", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-45-eng.html" + }, + { + "id": "dmemo-D10-14-48-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-48", + "marginal_note": "Legislation", + "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives", + "division": "", + "heading": "", + "text": "Customs Tariff\n89.06 - Other vessels, including warships and lifeboats other than rowing boats. 8906.90 - Other - - - Open vessels: 8906.90.11 - - - - Lifeboats imported by societies dedicated to the saving of lives 89.07 - Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10 - Inflatable rafts 8907.10.10 - - - Imported by societies dedicated to the saving of lives", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-48", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html" + }, + { + "id": "dmemo-D10-14-48-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-48", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives", + "division": "", + "heading": "", + "text": "Background\n1. Societies dedicated to saving lives are organizations that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons who are victims of water mishaps and conducting related life-saving training.\nExample: The Royal Life Saving Society Canada / La Société royale de sauvetage du Canada was incorporated and chartered by the Province of Ontario under the patronage of the late King Edward VII.\nTariff Classification Policy\n2. Only societies that are incorporated under either a federal or provincial charter for the express purpose of saving the lives of persons are entitled to import lifeboats under tariff item 8906.90.11 and inflatable rafts under tariff item 8907.10.10. This position was supported by the decision (November 19, 1992) of the Canadian International Trade Tribunal in Appeal AP-91-006.\n3. Any importer that does not satisfy this requirement is excluded from using the provisions of these tariff items. This includes commercial companies and corporations, government departments and agencies, and municipal bodies such as fire and police departments.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-48", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html" + }, + { + "id": "dmemo-D10-14-48-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-48", + "marginal_note": "References", + "part": "Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8906.90 and HS8907.10 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-48 dated August 17, 2007", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-48", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-48-eng.html" + }, + { + "id": "dmemo-D10-14-50-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-50", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00", + "division": "", + "heading": "", + "text": "1. In order for the goods to be eligible for the benefits of tariff item 9927.00.00 , the following two requirements must both be satisfied:\n- (a) The imported articles and materials are to be employed in the manufacture of the specific goods named in tariff item 9927.00.00; and\n- (b) The specific goods named must be for use by printers, lithographers, bookbinders, paper or foil converters, manufacturers of stereotypes, electrotypes or printing plates or rolls, or by manufacturers of articles made from paper, paperboard or foil.\n2. For the purposes of this tariff item, the terms printers, lithographers, bookbinders, and paper or foil converters, apply to those who are involved in a commercial enterprise, including those enterprises whose core business is other than printing, lithography, book binding or paper or foil converting.\n3. However, the terms are not so broad as to include everyone involved in activities such as an individual printing on a home computer. Rather, the terms contemplate those individuals and enterprises that are involved in printing, lithography, book binding, or, paper or foil converting as part of a commercial enterprise. For example, the term \"printers\" includes enterprises such as print-for-pay shops and individuals of an in-house printing department who print large volumes of items as part of a commercial enterprise.\n4. Articles and materials imported for the purposes of repair, replacement, or maintenance, of the specific goods named are not eligible for the benefits of tariff item 9927.00.00 .\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-50", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-50-eng.html" + }, + { + "id": "dmemo-D10-14-50-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-50", + "marginal_note": "References", + "part": "Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9927.00 Legislative references: Customs Tariff Other references: D11-11-3 AP-2013-015 - Xerox Canada Ltd. Superseded memorandum D: D10-14-50 dated August 20, 2007", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-50", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-50-eng.html" + }, + { + "id": "dmemo-D10-14-51-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-51", + "marginal_note": "Guidelines and general information", + "part": "Tariff Classification Policy: Tariff Item 9948.00.00", + "division": "", + "heading": "", + "text": "1. Note 4 to Chapter 99 states that the “Words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97” . This legal note requires that, the words and expressions which are found in Chapter 1 to 97 of the Customs Tariff , must have the same meaning in Chapter 99. This includes any reference to a definition of those words and expressions found in Chapters 1-97 .\n2. Subsection 2(1) of the Customs Tariff defines the term “for use in” as meaning that “…the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item” .\n3. In order to be qualify for conditional relief under tariff item 9948.00.00, an article must be “for use in”: (i) a good listed in the tariff item (“listed good”), (ii) a part of a listed good or (iii) an accessory to a listed good.\n4. The Canadian International Trade Tribunal (CITT) has established jurisprudence regarding the interpretation and scope of tariff item 9948.00.00.\n5. With respect to the “attached to” aspect of the definition of “for use in”, the CITT has established that the term “attached to” requires that the article be “functionally joined” to a host listed good in tariff item 9948.00.00.\n6. The CITT found that, in order to satisfy the “functionally joined” standard, an article must be connected to the host good; and:\n- (a) enhance, contribute to, or complement the function of that host good or\n- (b) provide the host good with additional capabilities\n7. The connection may be physical or, in the case of the electronic transmission of data, wireless, such as Bluetooth technology.\n8. Examples of articles that are capable of meeting the conditions of relief include:\n- (a) CD or Blu-Ray discs used with an optical reader, whether or not the optical reader is installed in another good of heading 84.71, sound/video recording or reproducing apparatus (e.g., CD player)\n- (b) televisions equipped with audio/video interface (e.g., High-Definition Multimedia Interface - HDMI) for connecting to a good of heading 84.71\n- (c) speakers connectable to a good of heading 84.71\n9. There is no requirement for an article that qualifies for the benefits of tariff item 9948.00.00 to be primarily used with or to remain permanently attached to the listed good.\n10. After initial accounting, in addition to the capability to satisfy the specific conditions for relief under tariff item 9948.00.00, importers must be able to demonstrate to the satisfaction of the CBSA that the conditions of relief have actually been met. Refer to Memorandum D11-8-5 - Conditional Relief Tariff Items for further details.\n11. Section 3 of the Imported Goods Records Regulations (see Memorandum D11-8-6 , Interpretation of Section 3 of the Imported Goods Records Regulations), provides important information regarding the record-keeping obligations with respect to the use of tariff item 9948.00.00.\n12. The Refund of Duties Regulations , Part 8, addresses the documentary requirements related to requests for refunds under a condition imposed by a tariff item of the Customs Tariff .\nLegislative changes to 9948\n13. As of January 1, 2019 , the following amendments to tariff item 9948.00.00 came into force:\n- (a) the reference to “Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data” was replaced with “Goods of heading 84.71” and\n- (b) the reference to “Power supplies of automatic data processing machines and units thereof” has been replaced with “Power supplies of automatic data processing machines, and units thereof, of heading 84.71”\n14. The change to tariff item 9948.00.00 now states that, in order for articles and power supplies to be eligible for tariff item 9948, they must be for use with goods classified in heading 84.71. Heading 84.71 provides for: “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.” Examples of goods classified in heading 84.71 are: desktop, laptop or tablet computers.\n15. Articles and power supplies, which are not for use with goods of heading 84.71, are no longer eligible for tariff item 9948.\n16. Prior to January 1, 2019 , in order for articles to be eligible for tariff item 9948.00.00, they had to be for use with goods which met the definition of “Automatic data processing machines” as defined by Note 5 to Chapter 84. Many goods, which were not classified in heading 84.71, met the definition of an ADP such as: smartphones (Heading 85.17) and Smart Televisions (Heading 85.28). Although these goods may still meet the definition of an ADP , they are not classified in heading 84.71. Therefore, the articles and power supplies for use with those goods no longer qualify for tariff item 9948.\n17. Goods imported prior to January 1, 2019 , would be subject to the most current version of the Tariff at the time of importation.\nAdditional information\n18. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-51", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-51-eng.html" + }, + { + "id": "dmemo-D10-14-51-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-51", + "marginal_note": "References", + "part": "Tariff Classification Policy: Tariff Item 9948.00.00", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file HS 9948.00 Legislative references Customs Tariff Departmental Consolidation of the Customs Tariff Refund of Duties Regulations Imported Goods Records Regulations Other references D11-8-5 , D11-8-6 , D11-11-3 CITT Appeals: AP-2001-097 ; AP-2005-006 ; AP-2009-004 ; AP-2013-004 ; AP-2015 034/035 & AP 2016 001 Federal Court of Appeal: 2005 FCA 414 ; 2007 FCA 210 Superseded memorandum D D10-14-51 dated April 17, 2015", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-51", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-51-eng.html" + }, + { + "id": "dmemo-D10-14-52-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-52", + "marginal_note": "Legislation", + "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions", + "division": "", + "heading": "", + "text": "Customs Tariff\nCriminal Code\nFirearms Act\nExport and Import Permits Act", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-52", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html" + }, + { + "id": "dmemo-D10-14-52-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-52", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions", + "division": "", + "heading": "", + "text": "1. It should be noted that the following provisions have no bearing on the application of the import prohibition contained in tariff item 9898.00.00 of the Customs Tariff or any provisions of the Criminal Code , the Firearms Act or any related Act or Regulation. In this regard, refer to Memorandum D19-13-2, Importing and Exporting Firearms, Weapons and Devices , Customs Tariff , Criminal Code , Firearms Act , and Export and Import Permits Act .\n2. Importers should also bear in mind the decision of the Canadian International Trade Tribunal in Appeal AP-2001-064 that found certain replica firearms to be subject to the provisions of tariff item 9898.00.00. Accordingly, importers are strongly advised to seek an Advance Ruling for tariff classification, as directed in paragraph 10 of this memorandum, before purchasing and importing any replica firearms.\nDefinitions\nDeactivated firearm means a firearm that has been rendered inoperable by the removal of parts or portions of parts and the addition of pins and welds such that the firearm can no longer hold or fire ammunition. Firearms deactivation standards are outlined in Appendix D to Memorandum D19-13-2 . Firearm reproduction means a fully operational firearm, which is manufactured to conform to the design specifications of an early model firearm, which is no longer commercially manufactured or marketed. This includes reproductions of flintlock, matchlock and wheel-lock muskets and pistols, and percussion-cap, muzzle-loading firearms. Replica firearm means any device designed or intended to exactly resemble or resemble with near precision, a firearm, but that itself is not a firearm and has been manufactured so it cannot be fired.\nTariff Classification Policy\n3. The following tariff classification guidelines are only applicable in those instances where the goods at issue are not subject to the provisions of tariff item 9898.00.00.\n4. For the purposes of tariff classification, deactivated firearms are still considered to be articles of Chapter 93. They are to be classified under the appropriate tariff item in Chapter 93. In the event that the deactivated firearm is over 100 years of age at the time of importation, it will be considered to be an antique of tariff item 9706.00.00.\n5. A reproduction firearm is to be classified under the appropriate heading of Chapter 93. Although a reproduction firearm may be manufactured to resemble an antique firearm, it is not considered to be an antique of tariff item 9706.00.00 unless the reproduction itself is over 100 years of age at the time of importation.\n6. Replica firearms are essentially life-size representations of actual firearms. They are principally designed for display purposes and are not considered to be models as provided for in the Explanatory Note to heading 95.03, Item (E). Since replica firearms are not operational and are essentially decorative in nature, they are to be classified on the basis of the material, which constitutes the essential character of the goods.\nExample: A replica firearm, which is manufactured from a zinc-aluminum alloy (approximately 95% zinc by weight), would be classified in heading 79.07 as an article of zinc.\nAdditional Information\n7. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification , which is found on the CBSA Web.\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-52", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html" + }, + { + "id": "dmemo-D10-14-52-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-52", + "marginal_note": "References", + "part": "Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS9301.90, HS 9302.00, HS0303.10, HS9303.20, HS9303.30 HS 9706.00, HS9898.00 Legislative references: Customs Tariff Criminal Code Firearms Act Export and Import Permits Act General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 , D19-13-2 Superseded memorandum D: D10-14-52 dated October 24, 2007", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-52", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-52-eng.html" + }, + { + "id": "dmemo-D10-14-53-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-53", + "marginal_note": "Legislation", + "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff", + "division": "", + "heading": "", + "text": "Customs Tariff :\n39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.\n39.21 Other plates, sheets, film, foil and strip, of plastics.\n39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14.\n40.10 Conveyor or transmission belts or belting, of vulcanized rubber.\n59.10 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.\n59.11 Textile products and articles, for technical uses, specified in Note 7 to this Chapter.", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-53", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html" + }, + { + "id": "dmemo-D10-14-53-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-53", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff", + "division": "", + "heading": "", + "text": "Administrative Policy\n1. For classification purposes, it is important to note the distinction made between belts and belting in Chapters 39, 40 and 59 of the Customs Tariff .\n2. In order to be considered a belt at the time of importation, the goods must be cut to length and committed for use with a specific machine or application. Some examples of belts are conveyor belts that are used to transport goods or material and transmission belts that are used to transfer power, such as drive belts. Synchronous belts transmit power while maintaining a constant rotational relationship between sheaves. (An example of a synchronous belt is a timing belt and a sheave is a grooved wheel or pulley.)\n3. Endless belts, such as engine fan belts, have a continuous and unbroken circumference and are not considered to be belts cut to length.\n4. Goods imported in random lengths for subsequent cutting to a specific length are considered to be belting rather than belts.\n5. Conveyor, transmission, synchronous and elevator belts and belting of any kind, presented with the machines or apparatus for which they are designed (whether or not actually mounted), are classified with that machine or apparatus.\n6. Belts and belting are sometimes described as having \"butt ends.\" The term \"butt end\" means \"the largest, thickest or blunt end of anything.\" The indication that a good has butt ends does not confirm that it is a belt cut to length. Even if the good has butt ends at the time of importation, it is considered to be transmission or conveyor belting unless it has been further prepared or finished according to the requirements of the respective heading in the Customs Tariff .\nChapter 39\n7. Belts and belting made of plastic are classified in Chapter 39.\n8. To be considered a transmission, conveyor or elevator belt of heading 39.26, the goods must be endless or cut to length and joined end to end or fitted with fasteners. Transmission or conveyor belts or belting, of textile material, impregnated, coated, covered or laminated with plastics are excluded from this heading. Those goods are classified in Section XI (e.g. heading 59.10).\nConveyor Belts Cut to Length\n9. Conveyor belts made up of plastic and cut to length are classified under tariff item 3926.90.10. Under this tariff item, the term “cut to length” means cut to a specific length or size to fit a specific machine and joined end to end or fitted with fasteners.\n10. Modular belts that are made up of a series of links are considered to be conveyor belts if they are designed for use with a specific application. Conveyor belts in modular form of a length not exceeding 5 metres are classified under tariff item 3926.90.10. Those exceeding 5 meters are classified under tariff item 3926.90.99.\n11. Replacement parts (links) are considered to be parts of belts and are classified under tariff item 3926.90.10. Indeterminate lengths of linked modules are considered to be belting and are classified under tariff item 3926.90.99 on the basis that they are not cut to a length to fit a specific machine.\n12. The onus is on the importer to retain documentation demonstrating that the imported belt qualifies under tariff item 3926.90.10. If no documentation is available, classification will be under tariff item 3926.90.99.\nOther Belts\n13. Transmission and other types of belts made of plastics, including all endless belts, are classified under classification number 3926.90.91.10.\nBelting\n14. Generally, flat plastic belting that has a rectangular cross-section is classified under either heading 39.20 or 39.21 depending whether the belting is reinforced with a material other than plastic.\n15. Certain types of non-conveyor belts and belting that incorporate profile shapes, such as “V” grooves, notches or other types of trapezoidal, rectangular or circular cross-sections, are not eligible for consideration under either heading 39.20 or 39.21 on the basis that they have been further worked. Those types of belting are classified under classification number 3926.90.91.10.\n16. Belting that has a raised surface of less than 2 millimetres (mm) is not considered to be further worked (i.e. molded or embossed). This type of belting remains classified under either heading 39.20 or 39.21.\nChapter 40\n17. Rubber belts and belting are provided for specifically under heading 40.10. This heading covers both conveyor and transmission belts and belting that are made up of one of the following:\n- (a) wholly of vulcanized rubber;\n- (b) textile fabric impregnated, coated, covered, or laminated with rubber;\n- (c) textile yarn or cord impregnated, coated, covered or sheathed with rubber; or\n- (d) vulcanized rubber reinforced with glass fibre fabric, glass fibres or cloth of metal wire.\n18. Heading 40.10 is divided into two parts: subheadings 4010.11 to 4010.19, covering conveyor belts and belting, and subheadings 4010.31 to 4010.39, covering transmission belts and belting. Synchronous belts (e.g., timing belts) are transmission belts and are classified under these latter subheadings.\n19. Heading 40.10 covers endless belts, belting for subsequent cutting to length, and belts already cut to length (whether or not joined end to end or fitted with fasteners). As noted previously, “cut to length” means that the imported belts have been cut to a specific length to fit a specific machine, and “belting in the length” refers to belting in random lengths.\n20. In accordance with Note 8 to Chapter 40, transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber are classified under heading 40.10.\n21. Belts and belting of rubber in combination with materials other than just textiles are not specifically named in the Customs Tariff . They may be classified in Chapter 40 or other chapters depending on their composition. (See below.)\nChapter 59\n22. Heading 59.10 covers transmission and conveyor belts and belting that are used for the transmission of power or the conveyance of goods and that are usually woven or plaited from yarns of wool, cotton, man-made fibres, etc. These belts or belting may be in various widths and in the form of one or more plies woven or bonded together.\n23. Heading 59.10 also covers transmission and conveyor belts and belting of textile material, whether or not impregnated, coated, covered or laminated with plastics or reinforced with metal or other material. In accordance with Chapter 59, Note 6, heading 59.10 does not cover transmission or conveyor belting of textile material less than 3 mm thick or transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. These latter goods are covered under heading 40.10, as previously noted.\n24. All transmission and conveyor belts made wholly of textiles, of textile and plastic or of textiles reinforced with other materials are classified under heading 59.10, irrespective of the thickness of the material.\n25. In regard to the determination of whether the belt or belting is “of textile materials,” as outlined in the terms of heading 59.10, it is the material component that predominates by weight that will determine the essential character and classification of the belt or belting. When belts or belting are of textile material in combination with other materials (e.g. multi-layer belting of plastic, rubber and textiles combined), the weights of the textiles in different layers are aggregated as well as the weights of the other materials.\n26. All belts made wholly of textiles, of textile and plastic or of textiles reinforced with other materials are classified under heading 59.10. Belting, 3 mm or more in thickness, and other belts of textile materials in combination with other materials (e.g. multi-layer belting of plastic, rubber and textiles combined) that cannot be classified using solely General Interpretive Rule (GIR) 1, may be classified under heading 59.10 or under another heading depending on their composition. (See below.)\nBelts\n27. Transmission or conveyor belts must be endless or already cut to size either with the ends joined together or furnished with fastenings for joining the ends together. All such belts are classified under heading 59.10, irrespective of the thickness of the material. Heading 59.10 also covers transmission belts of textile rope or cord, ready for use. These may be endless or have joined ends.\n28. Tariff item 5910.00.11 provides for pasta dryer belts, cut to size, containing polyester wire, endless conveyor belts with a tension rating of less than 40 kN/m, and solid woven, PVC impregnated, fire-resistant belts for use underground in mining. All other types of belts are classified under tariff item 5910.00.19.\nBelting\n29. All belting of heading 59.10 is classified under either tariff item 5910.00.20 or tariff item 5910.00.90.\n30. Belting of textile material having a thickness of less than 3 mm and meeting the definition in Note 7 to Chapter 59 is classified under heading 59.11 as a textile product for technical uses.\n31. It should be noted that belting is considered to be a technical use as required by Note 7, and that, in addition, the expression ”textile fabrics” found in Note 6 (b) , 7 (a) (i) and 7 (a) (v) only applies to textile fabrics as defined in Note 1 to Chapter 59.\nMulti-layer Belting\n32. Belts and belting can consist of several layers of material. These layers can be plastic, rubber, textile or other materials in various combinations and thicknesses. The following sections provide information and examples with respect to the classification of these types of goods.\nPlastic and Textile Combinations\n33. Transmission or conveyor belts or belting 3 mm thick or more made solely from textile materials and plastics are classified under heading 59.10. Transmission or conveyor belting less than 3 mm thick made solely from textile materials and plastic (coated, covered or laminated) having the essential character of a textile good and meeting the definition in Note 7 to Chapter 59 is classified under heading 59.11. Essential character is determined by the component that is predominant by weight, and belting having the essential character of plastic is classified in Chapter 39.\nRubber and Textile Combinations\n34. Note 6 (b) to Chapter 59 and Note 8 to Chapter 40 apply solely to textile/rubber combinations. If a third component is present (e.g. plastic), these notes do not apply.\nPlastic, Rubber and Textile Combinations\n35. When a product cannot be classified solely according to GIR 1, the essential character should be determined by weight unless one component or layer is considered, without doubt, to have a purpose that clearly indicates its importance over any other layer. This component would determine the essential character of the product and its classification.\n- Example 1: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 2: Belting less than 3 mm thick (three layers) Plastic 4% Textile fabric 85% Rubber 11%\n- Rules 2, 4, and 6 (b) to Chapter 59 do not apply. The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 3: Belting more than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is more than 3 mm thick, it is classified as belting under heading 59.10.\n- Example 4: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 85% Plastics negligible Rubber 11%\n- The textile component predominates by weight. As the product is less than 3 mm thick, it is classified as a textile product for technical use under heading 59.11.\n- Example 5: Belting less than 3 mm thick (five layers) Rubber 20% Plastics 4% Textile fabric 25% Plastics 31% Rubber 20%\n- The rubber component predominates by weight. This product is classified as rubber belting under heading 40.10.\n- Example 6: Belting less than 3 mm thick (four layers) Plastics 4% Textile fabric 35% Rubber 21% Plastics 40%\n- The plastic component predominates by weight. The product is classified as a plastic product under heading 39.21.\nAnti-static and Adhesive Layers\n36. When classifying multi-layer belts or belting in Chapter 39, 40 or 59, the anti-static layer has been found to be negligible and in many cases not measurable. Accordingly, the anti-static layer should not be considered when determining classification, unless it is found to be a distinct visible layer whose composition can be identified.\n37. When a plastic or rubber adhesive is used to assemble two or more layers and when the adhesive cannot be seen in a cross-section , it is not to be taken into consideration for classification purposes.\nAdditional Information\n38. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which is found on the CBSA Web site.\n39. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-53", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html" + }, + { + "id": "dmemo-D10-14-53-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-53", + "marginal_note": "References", + "part": "Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 39, 40, 59 Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-53 dated March 28, 2008", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-53", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-53-eng.html" + }, + { + "id": "dmemo-D10-14-54-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-54", + "marginal_note": "Legislation", + "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10", + "division": "", + "heading": "", + "text": "Customs Tariff\n89.03 Yachts and other vessels for pleasure or sports, rowing boats and canoes. - Other 8903.99 - Other 8903.99.10 ---Racing shells", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-54", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html" + }, + { + "id": "dmemo-D10-14-54-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-54", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10", + "division": "", + "heading": "", + "text": "Definitions and Design Characteristics\n1. A very limited range of racing canoes and kayaks may be considered racing shells under tariff item 8903.99.10.\n2. A racing shell is an extremely narrow, often disproportionately long, rowboat designed to skim on the water in marked racing lanes. The term “shell” refers to the fact that the hull is relatively thin in order to make it as light as possible.\n3. The hulls of these shells are very thin and light, which reduces resistance at high speed and creates relatively small waves in the water. The term “shell” is derived from the relative thinness (3.18 mm to 6.36 mm) of the hull.\n4. Most hulls are made of composite materials such as carbon fibre, fibreglass, epoxy resin or aramid fibre (e.g. Kevlar). However, a few manufacturers still build wooden hulls.\n5. Hulls are characterized by their “stiffness” (i.e. lack of bending). This means that none of the force exerted by the paddler is wasted in twisting the boat.\n6. The section and longitudinal lines of the hull of canoes and kayaks must not be concave when measured horizontally and vertically. The measurement is done with a straightedge in a vertical and a horizontal plane. In other words, not in a diagonal plane.\n7. Canoe hulls must be built symmetrically upon the axis of their length. This means that the left side must be the mirror image of the right side when viewed along the longitudinal axis.\n8. The deck construction cannot be higher at any horizontal point than the highest point of the front edge of the first cockpit.\n9. No parts of the shell, including the seat and footrest, can have moving parts that can be used to help propel the boat.\n10. All racing shells are constructed with a skeg or small fin that is located along the stern section of the hull.\n11. Each oar is held in a U-shaped swivel (oarlock) mounted on a metal pin at the end of a rigger. The rigger is an assembly of tubes that is tightly bolted to the body of the shell.\n12. Racing shells are either for sweep rowing or sculling. In sweep rowing, each rower handles a single oar (about 3.9 metres (12.5 feet) in length), while in sculling, a rower uses two oars, or sculls, (each about 3 metres (9.5 feet) in length). Each rower has his or her back to the direction the shell is moving and power is generated using a blended sequence of the rower’s legs, back and arms. The rower sits on a sliding seat with wheels on a track called the “slide.”\n13. Sweep boats (i.e. each rower has one oar) are shells that have from two to eight rowers and often a coxswain, who steers the shell and directs the rowers.\n14. Sculling boats (i.e. each rower has two oars) are shells that have from one to eight rowers.\n15. The paddler sits in a kayak. In a canoe, the paddler kneels on one knee. Neither type of shell can be operated in a sit-on position (astride) as in the case of a surf ski.\n16. Kayaks have a steering rudder or fin that the (foremost) paddler operates with his or her feet. Canoes are not permitted to have steering rudders or any other type of steering apparatus.\nInternational Canoe Federation Specifications\n17. The racing shells that are recognized by the International Canoe Federation for Olympic and international competitions are the following: K1, K2, K4, C1, C2 and C4, where the number indicates the number of paddlers, “K” stands for kayak and “C” for Canadian or canoe, depending on the location.\n18. The maximum length and minimum weight requirements may be found in the International Canoe Federation Canoe Sprint Competition Rules.\n19. C1 and C2 canoes can be entirely open. The minimum length of the opening is 280 cm and the edge of the side of the shell at the gunwale can extend a maximum 5 cm into the shell along the defined opening. The shell can have a maximum of three strengthening bars with a width of a maximum of 7 cm each.\n20. C4 canoes can be entirely open. The minimum length of the opening is 390 cm and the edge of the side of the shell at the gunwale can extend a maximum 6 cm into the shell along the defined opening. The shell can have a maximum of four strengthening bars with a width of a maximum of 7 cm each.\n21. The gunwale is the top section on the sides of a shell that runs along the sides of the crew section where the paddlers are located.\nTariff Classification Policy\n22. Only canoes and kayaks that satisfy the preceding definitions, design characteristics and specifications can be classified under tariff item 8903.99.10 as racing shells. These types of canoes and kayaks are designed for training and competing in events such as Olympic competition, sanctioned racing events, international racing events, etc.\n23. All other vessels are not considered to be racing shells for the purposes of tariff item 8903.99.10. These include rowboats, kayaks, dragon boats and canoes.\nAdditional Information\n24. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n25. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-54", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html" + }, + { + "id": "dmemo-D10-14-54-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-54", + "marginal_note": "References", + "part": "Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS8903.99.10 Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 International Canoe Federation Canoe Sprint Competition Rules Superseded memorandum D: D10-14-54 dated April 1, 2021", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-54", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-54-eng.html" + }, + { + "id": "dmemo-D10-14-55-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: How to distinguish the differences in products of five headings and determine what types of products, are classified therein.\nKeywords: Sawn wood, tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded, plywood, veneered, panels, laminate, builder’s joinery or carpentry, assembled, shingles, shakes and natural cork", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Solid sawn or chipped plank and wood strip flooring Plywood flooring panels Veneered flooring panels (and similar laminated wood flooring panels) Assembled flooring panels\n- Additional Information\n- References Applicable legislation Superseded D-memoranda Issuing office\n- Contact us", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- reflect the changes in the Customs Tariff.\n- reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Wood boards, planks, panels and strips are defined as long, flat, usually rectangular pieces of wood material, of considerable length and breadth compared with the thickness, used for floors. They may be solid, multilayer engineered or multi-stripped wood.\nEngineered wood flooring or engineered hardwood flooring products are simply marketing terms for multilayered flooring panels made of either plywood, veneered panels or similar laminated wood of heading 44.12, or of assembled flooring panels of heading 44.18.\nMulti-stripped panels have been assembled with a top surface layer (with a parquet-like appearance) made up of multiple (two or more) pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. This memorandum explains the CBSA ’s tariff classification of boards, plank, panel and strip flooring, plywood flooring, veneer wood flooring and similar laminate wood flooring, cork flooring, assembled flooring panels, multilayer engineered wood flooring, and parquet flooring.\nSolid sawn or chipped plank and wood strip flooring\n2. Solid sawn or chipped wood boards, planks, etc., of heading 44.07 may be planed or sanded, but not continuously shaped (e.g., bevelled) on any of the edges, ends or faces. The boards, planks, etc., must be of a thickness exceeding 6 mm.\n3. According to the ENs to heading 44.09, wood strip flooring generally consists of one piece of solid board, plank, etc., of wood flooring (including strips or friezes for parquet flooring, not assembled) which, after sawing or squaring, has been continuously shaped on any of the edges (e.g., bevelled or tongue-and-grooved). Wood strip flooring is classified in heading 44.09.\nImage 1 Wood strip flooring of heading 44.09 – Photo of two samples of wood strip flooring panels, each composed of one strip facing up, and a second photo of the side view of the two wood strip panels’ tongue-and-grooved edges\n4. Wood strip flooring of coniferous wood (softwood), such as pine, that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.10.00.\n5. Oak strip flooring that has been continuously worked or bevelled on any of the edges is classified under tariff item 4409.29.10 .\n6. Maple and other non-coniferous strip flooring that has been continuously worked or bevelled are classified under tariff item 4409.29.90 .\nPlywood panels\n7. Plywood must consist of at least three sheets or panel layers of wood glued and pressed together with the grain of the successive layers generally at different angles.\nImage 2 Plywood of Heading 44.12 – Photo of a plywood panel with one top ply sheet facing up, and a second photo of the multi-ply wood panel cross section\n8. Plywood panels are differentiated from assembled flooring panels of heading 44.18 by the top surface layer. The top surface layer of plywood of heading 44.12 should be a continuous sheet, whereas assembled floor panels of heading 44.18 generally have a top surface made up of pieces or strips glued or otherwise bonded edge to edge to make up a larger sheet.\n9. For tariff classification purposes, bamboo wood is considered to be a non-coniferous wood (hardwood) unless specifically provided for otherwise, such as under subheading 4412.10.\n10. Plywood panels consisting solely of sheets of wood (other than bamboo) of subheading 4412.31, 4412.33, 4412.34 and 4412.39 will have plies, that do not exceed 6 mm in thickness.\n11. Plywood with at least one outer ply of tropical wood, as defined in the Subheading EN to Chapter 44, is classified under subheading 4412.31.\n12. The top layer of plywood may be coated with a very thin layer of clear colourless plastic. Some sub-flooring plywood products that are intended to be used next to concrete, such as in a basement, may also have a coating or outer layer of plastic. This type of product remains classified as plywood under heading 44.12.\nVeneered panels (and similar laminated wood flooring panels)\n13. Veneered panels and similar laminated wood flooring can be made by shearing or slicing a thin layer from a block of wood to make up one top sheet veneer with a base or core usually of softwood, fibreboard, particleboard, etc. The effect is a continuous veneer sheet used as the top layer of the flooring panel with an inferior wood base or core. This type of veneered flooring panel remains classified under heading 44.12.\n14. Wood veneer flooring with a base or core of softwood, fibreboard or particleboard, and an outer ply of non-coniferous wood (hardwood), such as maple or oak, or of tropical wood is classified under tariff item 4412.92.00. The base or core layer of the panel can be of any thickness, and the top veneer layer may be coated with a very thin layer of clear, colourless plastic.\n15. According to the Explanatory Notes to heading 44.12, similar laminated wood of subheadings 4412.51, 4412.52, and 4412.59, include blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with an outer ply. The panels may be faced with one solid wood, particle board or similar board, fibreboard, plywood or metal ply. The subheadings also include panels in which the core consists of a layer or layers of other materials such as particle board, fibreboard, wood waste glued together, asbestos or cork. Subheadings 4412.91, 4412.92 and 4412.99 include all other plywood, veneered panels and similar laminated wood.\nImage 3 Laminate Wood Panel (Battenboard) of Subheading 4412.51, 4412.52, 4412.59 or 4412.91, 4412.92, 4412.99 – Photo of a laminate wood panel with one piece laminate sheet face up, battenboard core and laminate sheet back, and a second photo of the laminate wood panel cross section\n16. Similar laminate wood panels of subheadings 4412.91, 4412.92 and 4412.99 will have two or more sheets, with one continuous top face sheet. They may have at least one ply which exceeds 6 mm, and the grain of alternate layers may be parallel.\n17. Veneered flooring made with a top layer of cork falls under Chapter 45 (Cork and Articles of Cork). This type of flooring is generally made with a pile of agglomerated cork, with or without a binding substance, fixed to a base of fibreboard and is classified under tariff item 4504.90.00. Cork flooring with a top layer of natural cork fixed to a base of fibreboard or particle board is classified under tariff item 4503.90.00.\nAssembled flooring panels\n18. Assembled flooring panels of heading 44.18 include solid blocks, strips and friezes assembled into flooring panels, and “multilayer” parquet flooring panels consisting of blocks, strips and friezes assembled on a support of one or more layers of wood. In many cases, the panels will be tongue-and-grooved along the edges and the top layer will be varnished.\n19. Assembled flooring panels classified under tariff items 4418.73.00, 4418.74.00, 4418.75.00 and 4418.79.00, may be laminated and have been assembled with a top surface layer (with a parquet-like appearance) that is commonly made from multiple (two or more) pieces bonded side to side or at angles. In exceptional circumstances, assembled flooring panels may have a single strip or piece as the top layer, of a multilayer (two or more layers) parquet flooring panel.\n20. Assembled multilayer bamboo flooring panels, consisting of bonded layers with a top layer of edge-glued, horizontally oriented bamboo strips, are classified under tariff item 4418.73.00. Generally, these panels are tongue-and-grooved along the edges to facilitate installation and may be surfaced with anti-abrasive coats or lacquers.\nImage 4 Assembled multilayer bamboo flooring panel of Subheading 4418.73 – Photo of a multilayer bamboo panel of two or more strips on the top surface, and a second photo of a cross section of the multilayer panel composed of several assembled strips on each of the top, middle and back layers\n21. Typical parquet panels or tiles for mosaic floors consist of solid wooden strips arranged in chessboard or herringbone designs. The panels may be glued edge to edge and may also be provisionally glued to a backing, such as paper, to facilitate the laying of the flooring. These panels are classified under tariff item 4418.74.00.\nImage 5 Parquet panel for mosaic flooring of Subheading 4418.74 – Photo of four panels of multiple mosaic tiles, and a sketched picture of a panel composed of a chessboard of multi-directional tiles.\n22. “Multilayer” parquet flooring panels consist of panels or tiles of blocks, strips and friezes assembled on a support of one or more layers of wood. The core or middle layer and bottom layers can also be made up of strips and is placed at an angle to the grain of the top and bottom layers. These “multilayer” parquet flooring panels are classified under tariff item 4418.75.00.\nImage 6 Assembled Multilayer Flooring Panel (Parquet Surface) of Subheading 4418.75 – Photo of an assembled multilayer floor panel with multi-strip top surface layer, and a second photo of the assembled multilayer panel cross section\n23. Parquet flooring panels of Subheading 4418.79 consists of one single layer of solid pieces assembled together side by side .\nImage 7 Other parquet flooring panel of Subheading 4418.79 – Photo of a parquet floor panel cross section of two tongue-and-groove strips glued side edge to side edge, and a second photo of the top surface view of the parquet floor panel with two and a half strips glued edge to edge", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "24. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-55-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-55", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\n- Customs Tariff\nSuperseded D-memoranda\nMemorandum D10-14-55 dated February 7, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-14-55", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-55-eng.html" + }, + { + "id": "dmemo-D10-14-56-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-56", + "marginal_note": "On this page", + "part": "Tariff Classification of Metal Frame Gazebos", + "division": "", + "heading": "", + "text": "- Updates to this D-Memo\n- Guidelines Legislation Classification\n- Additional Information\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-11-27", + "current_to": "2025-11-27", + "citation": "Memorandum D10-14-56", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html" + }, + { + "id": "dmemo-D10-14-56-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-56", + "marginal_note": "Updates to this D-Memo", + "part": "Tariff Classification of Metal Frame Gazebos", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations", + "history": "", + "last_amended": "2025-11-27", + "current_to": "2025-11-27", + "citation": "Memorandum D10-14-56", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html" + }, + { + "id": "dmemo-D10-14-56-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-56", + "marginal_note": "Guidelines", + "part": "Tariff Classification of Metal Frame Gazebos", + "division": "", + "heading": "", + "text": "Legislation\n1. Metal frame gazebos are roofed, open-sided structures intended for use in outdoor areas, such as decks, gardens and yards. They generally have a synthetic, fabric canopy or roof with adjustable or removable screen or fabric sides.\n2. The supporting metal framework of the gazebo normally consists of an elaborate or complex metal structure with corner configurations made up of several metal bars or poles held together with bolts, clamps or other fixtures. The framework may include features such as interior shelves, outside hooks for planters, lattice panels and/or railings.\n3. The gazebos may also have holes in the bottom rails or corners that allow them to be nailed or anchored to a deck or outside hard surface. The metal framework can also be made up of a simpler construction consisting of sturdy, single metal poles or bars, held together with bolts, clamps or other fixtures.\n4. The structures for these types of metal frame gazebos are intended to be put up permanently, or for extended periods of time, with the option of removing the fabric canopy or cover at the end of a season.\nClassification\n5. Heading 73.08 provides for metal structures of iron or steel. The Explanatory Notes to heading 73.08 state that this heading covers “complete or incomplete metal structures,… characterised by the fact that once they are put in position, they generally remain in that position”. The note further specifies that these structures can be made up of bars, rods, tubes, angles, and cites frameworks for greenhouses as an example of a type of structure that falls under the heading.\n6. Metal frame gazebos of iron, steel (or steel alloy), with a sturdy, durable, supporting structure that are permanent or semi-permanent in nature are classified under heading 73.08, specifically tariff item 7308.90.90. This classification is in accordance with the Canadian International Trade Tribunal ( CITT ) decision in Appeal No. AP‑2006-033, Rona Corporation Inc. v. President of the Canada Border Services Agency, issued on February 29, 2008.\n7. In regard to aluminum frame gazebos, the Explanatory Notes to heading 76.10, which apply to aluminum structures, notes that the provisions of the Explanatory Notes to heading 73.08 apply, mutatis mutandis, to heading 76.10. Accordingly, aluminum frame gazebos are classified under tariff item 7610.90.00.\n8. Attention should be paid to the differences in construction and classification between metal frame gazebos and screen tents. 9. Tents are classified in Heading 63.06, and the Explanatory Notes to the heading state that tents are \"shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas\". 10. Screen tents or screen houses are characterized by a lightweight, flexible, single pole construction. In many designs, the one-piece fabric top or roof cover, and side panel screens are hung or clipped on to the supporting pole framework. In some cases, there may be supporting guy ropes and pegs. These tent-like structures, which are also referred to as sunshades, are intended to be put up and taken down frequently, generally without the use of tools. 11. Screen tents are classified according to their fabric composition under either tariff item 6306.22.00 (synthetic materials) or tariff item 6306.29.00 (other textile materials). 12. In the CITT decision AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency, issued on September 17, 2013 , sun shelters and gazebos are not classified as prefabricated buildings under subheading 9406.00. The Tribunal made it clear that permanent buildings, including those that are \"pre-fabricated\", are considered to be \"immovable construction\" while structures such as gazebos and sun shelters are designed for on-site assembly that can be readily dismantled for re-assembly at an alternative location. Additional Information 13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification . References Consult these resources for further information. Applicable legislation Customs Tariff Related D memoranda Memorandum D11-11-3, Advance Rulings for Tariff Classification Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related links AP-2006-033, Rona Corporation Inc. v. President of the Canada Border Services Agency AP-2012-057 Costco Wholesale Canada Ltd. v. President of the Canada Border Services Agency", + "history": "", + "last_amended": "2025-11-27", + "current_to": "2025-11-27", + "citation": "Memorandum D10-14-56", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html" + }, + { + "id": "dmemo-D10-14-56-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-56", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Metal Frame Gazebos", + "division": "", + "heading": "", + "text": "13. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to submit a request for a tariff classification advance ruling are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2025-11-27", + "current_to": "2025-11-27", + "citation": "Memorandum D10-14-56", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html" + }, + { + "id": "dmemo-D10-14-56-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-56", + "marginal_note": "References", + "part": "Tariff Classification of Metal Frame Gazebos", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Tariff\nRelated D memoranda\nMemorandum D11-11-3, Advance Rulings for Tariff Classification\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-11-27", + "current_to": "2025-11-27", + "citation": "Memorandum D10-14-56", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-56-eng.html" + }, + { + "id": "dmemo-D10-14-58-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-58", + "marginal_note": "Legislation", + "part": "Tariff Classification of Furniture Sets", + "division": "", + "heading": "", + "text": "Customs Tariff :\n94.01 Seats (other than those of heading 94.02) whether or not convertible into beds, and parts thereof.\n94.03 Other furniture and parts thereof.\nGeneral Rule for the Interpretation of the Harmonized System (GIR) 3 (b)\nWhen by application of Rule 2 (b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:\n…\n(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a) , shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable\" …", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-58", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html" + }, + { + "id": "dmemo-D10-14-58-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-58", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Furniture Sets", + "division": "", + "heading": "", + "text": "1. General Interpretative Rule ( GIR ) 3 (b) allows certain \"goods put up in sets for retail sale\" (hereafter, \"set for retail sale\") to be classified collectively rather than individually.\n2. Explanatory Note (X) to GIR 3 (b) states that the term \"goods put up in sets for retail sale\" applies to goods that:\n- (a) consist of at least two different articles which are classifiable in different headings;\n- (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and\n- (c) are sold directly to users without repacking (e.g., in boxes or cases or on boards).\n3. The fact that goods are commercially described as a \"furniture set\" does not necessarily mean they qualify as \"sets for retail sale\". They must meet all the conditions listed above.\nTariff Classification of Furniture Commercially Described as a \"Set\"\n4. Goods commercially described as furniture \"sets\" qualify as \"sets for retail sale\" only if the individual pieces:\n- (a) are designed for use together in a specific room/locale, such as a kitchen, dining room, living room or bedroom, or for a specific function, such as an office environment; and\n- (b) are generally manufactured from the same materials.\nNote: The pieces also usually have a common or complementary styling (e.g., Swedish Modern, Colonial or French Provincial).\n5. Depending on the importer or exporter's shipping requirements or preferences a \"furniture set\" may enter Canada in a single box or in two or more boxes.\n6. However, a HS classification decision of the Harmonized System Committee of the World Customs Organization has established that the number of boxes is a factor in how a furniture set is classified.\n7. For example, a \"furniture set\" consisting of a table and several chairs packaged in a single box at time of importation that meets the criteria set out in paragraphs 2 and 4 above can be considered a \"set for retail sale\". It would be classified as a single entity, under the heading appropriate for the piece(s) that gives the \"furniture set\" it's essential character, by the application of GIR 3 (b) .\n8. However, if the same \"furniture set\" is packaged in more than one box, it cannot be considered to be a \"set for retail sale\". Consequently, the table and chairs would have to be classified separately.\n9. It is important to note that the determination of the \"essential character\" of a \"set for retail sale\" required by GIR 3 (b) must be made on a case-by-case basis, taking into consideration all of the characteristics of the specific goods.\n10. Some of the characteristics that may be considered include functionality, durability, quality, material composition and relative value.\nUnassembled or Disassembled\n11. A furniture \"set for retail sale\" can also be imported assembled, unassembled or disassembled.\n12. Provided that the set meets the conditions described herein and also meets the terms described in Departmental Memorandum D10-14-38, Tariff Classification of Furniture Imported in Disassembled Condition , it may still be considered a \"set for retail sale\".\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which is found on the CBSA Web site.\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-58", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html" + }, + { + "id": "dmemo-D10-14-58-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-58", + "marginal_note": "References", + "part": "Tariff Classification of Furniture Sets", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: HS94.03 Legislative references: Customs Tariff Other references: D10-14-38 , D11-11-3 Superseded memorandum D: D10-14-58 dated November 9, 2010", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-58", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-58-eng.html" + }, + { + "id": "dmemo-D10-14-59-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-59", + "marginal_note": "Legislation", + "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric", + "division": "", + "heading": "", + "text": "Customs Tariff – Headings: 39.20, 39.21, 56.02, 56.03, 59.03, 61.13 and 62.10\nNotes:\nChapter 39, Note 2(p) Section XI, Note 1(h) Chapter 56, Note 3 Chapter 59, Note 2\nWorld Customs Organization Explanatory Notes to the Harmonized System\nChapter 39, General Notes- Plastics and textile combinations\n- Wall or ceiling coverings which comply with Note 9 to this Chapter are classified in heading 39.18. Otherwise, the classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The following products are also covered by this Chapter: …\n- (d) Plates, sheets and strip of cellular plastics combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens, when applied to one face only of these plates, sheets or strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles (e.g., by raising) and special products, such as pile fabrics, tulle and lace and textile products of heading 58.11, are regarded as having a function beyond that of mere reinforcement.\n- Plates, sheets and strip of cellular plastics combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this Chapter (generally heading 56.02, 56.03 or 59.03).", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-59", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html" + }, + { + "id": "dmemo-D10-14-59-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-59", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric", + "division": "", + "heading": "", + "text": "1. Combinations of plastic and textile are, for the most part, governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.\n2. Note 1(h) to Section XI excludes woven, knitted or crocheted fabrics, felt or nonwovens that are impregnated, coated, covered or laminated with plastic, or articles made from such material, of Chapter 39.\n3. Note 3(c) to Chapter 56 and Note 2(a)(5) to Chapter 59 exclude, from the specified headings, any felts, nonwovens or textile fabrics that are combined with \"plates, sheets or strip\"of cellular plastic, provided the textile fabric or material is \"present merely for reinforcing purposes\".\n4. To determine if plates, sheets or strip of cellular plastic combined with textile fabric or material are classified in Section XI or in Chapter 39 two elements must be considered. The first is whether the cellular plastic constitutes a plate, sheet or strip, and the second is whether the textile fabric or material is present merely for reinforcing purposes.\nInterpretation of \"plates, sheets or strip\" and \"film or foil\" of plastics\n5. Headings 39.19, 39.20 and 39.21 refer to certain plates, sheets, film, foil and strip of plastics. However, Note 3(c) to Chapter 56 and Note 2(a)(5) to Chapter 59 refer only to plates, sheets and strip of cellular plastic.\n6. To distinguish plastic plates, sheets and strip from plastic film or foil, the CBSA considers film or foil to have a maximum thickness of 0.010 in. (0.25 mm). Therefore, the cellular plastic may only be considered to be a plate, sheet, or strip if the importer is able to substantiate that it is thicker than 0.25mm.\nInterpretation of the term \"merely for reinforcing purposes\"\n7. The term \"merely for reinforcing purposes\" is a condition that needs to be met only if a plate, sheet or strip of cellular plastic is combined with a textile fabric or material.\n8. In accordance with the ordinary meaning of the word \"merely\", the CBSA interprets the condition \"merely for reinforcing purposes\" as applying to fabric or material that has no other purpose than to support, or strengthen, the structural integrity of the plate, sheet or strip of cellular plastic.\n9. Therefore, if the textile fabric or material has any purpose beyond reinforcing the structural integrity of the cellular plastic, the product remains classified in Chapter 56 or Chapter 59, as appropriate.\n10. Factors indicating that the textile fabric or material has a purpose other than merely reinforcing the cellular plastic include fashion, drape or style as well as features that impart functionality or qualities such as durability, reduced friction, protection from the elements.\n11. In order for a textile fabric or material that has been combined with a plate, sheet or strip of cellular plastic to be considered \"merely for reinforcing purposes\", it must be demonstrated that the textile fabric or material has no other function or role.\n12. An example of a textile fabric, that has been combined with a plate, sheet or strip of cellular plastic in which the textile fabric would be considered merely for reinforcing purposes would be a loosely woven, unfigured and unbleached fabric applied to one face of a cellular plastic sheet embossed with a leather-like grain pattern. Such would also be the case if the textile fabric was instead a nonwoven material added for strength.\n13. In all cases, if a garment is made up from plates, sheets or strip of cellular plastic combined with a textile fabric or material, and the textile fabric or material faces the exterior, it is considered to have a purpose beyond reinforcing the structural integrity of the cellular plastic.\nTariff classification of cellular plastic combined with textile fabric or material\n14. Film or foil of cellular plastic combined with textile fabric or material is classified in the appropriate Chapter of Section XI-Textile and Textile Articles.\n15. A plate, sheet or strip of cellular plastic combined with textile fabric or material is classified in Chapter 56 or Chapter 59, as appropriate, unless it can be demonstrated that the textile is merely for reinforcing purposes. If the textile is merely for reinforcing purposes it is classified in Chapter 39.\nTariff classification of garments made from cellular plastic combined with textile fabric or material\n16. The Canadian International Trade Tribunal decision in Helly Hansen Leisure Canada Inc. vs. the President of the Canada Border Services Agency (Appeal No. AP-2006-054) established precedent on the classification of garments made from a plate, sheet or strip of cellular plastic combined with textile fabric.\n17. The textile fabric used to make the garment at issue was found to have characteristics beyond merely reinforcing the structural integrity of the cellular plastic and the specific goods were therefore classified as a textile product of Chapter 62.\n18. The tariff classification of a garment made up from cellular plastics combined with textile fabric or material is dependent upon the classification of the fabric or material.\n19. Garments, made up from cellular plastic combined with the textile fabric or material of Chapter 56 or Chapter 59, are classified in Chapter 61 or Chapter 62, as appropriate.\nAdditional Information\n20. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-59", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html" + }, + { + "id": "dmemo-D10-14-59-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-59", + "marginal_note": "References", + "part": "Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 WCO Explanatory Notes to the Harmonized System Encyclopedia of Polymer Science and Technology: Plastics, Resins, Rubbers, Fibers , Volume 9 (page 764), 1st Edition ASTM D6988 - 08 Standard Guide for Determination of Thickness of Plastic Film Test Specimens Appeal No. AP-2006-054 Superseded memorandum D: D10-14-59 dated December 20, 2012", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-59", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-59-eng.html" + }, + { + "id": "dmemo-D10-14-60-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-60", + "marginal_note": "Legislation", + "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90", + "division": "", + "heading": "", + "text": "Customs Tariff\n63.07 Other made up articles, including dress patterns.\n6307.90 - Other\n6307.90.50 00 - - - Shells for use in the manufacture of articles of subheading 9404.90", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-60", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html" + }, + { + "id": "dmemo-D10-14-60-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-60", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90", + "division": "", + "heading": "", + "text": "1. \"Shells\" are articles of textile that are used in the manufacture of articles of subheading 9404.90. The shells, which are sometime called \"casings\", are first filled with either feathers, down, wool, silk, or a synthetic fibre and then finished, for example, as duvets, comforters, cushions, or pillows.\n2. The tariff item does not include finished products, such as pillowcases of heading 63.02 or cushion covers (shams) of heading 63.04.\n3. Textile shells are properly classified under tariff item 6307.90.50 (Shells for use in the manufacture of articles of subheading 9404.90).\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-60", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html" + }, + { + "id": "dmemo-D10-14-60-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-60", + "marginal_note": "References", + "part": "Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS6307.90 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-14-60 dated December 14, 2011", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-60", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html" + }, + { + "id": "dmemo-D10-14-61-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers (ethno-cultural groups)\nKey content: When to claim duty relief; eligible uses of goods that qualify; rulings; contesting a decision; compliance verification and penalties.\nKeywords: Tariff item 9937.00.00, imports, ethno-cultural group, CARM", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Applications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 Importation of goods under tariff item 9937.00.00 Rulings Reason to believe and corrections Refund for duties Contesting a decision Maintenance of records and trade compliance verifications Penalty and interest provisions Voluntary Disclosure program\n- Appendix\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- allow an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 to be sent by e-mail\n- delete old Appendix 1 and replace with the new Appendix regarding the procedure when submitting an application by e-mail\n- reduce the quantity of information requested in the application\n- inform importers of the possibility to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to Onboarding to the CARM Client Portal under the Related links section\n- include a link to the CARM webpage under the Related links section\n- provide updated information", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum outlines the policy and procedures of the Canada Border Services Agency (CBSA) in respect of the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group.\nLegislation Customs Tariff Section 88 A group desiring to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 shall submit an application to the Minister of Public Safety and Emergency Preparedness supported by evidence that the group satisfies the criteria set out in that tariff item. Tariff Item 9937.00.00 Costumes, and parts and accessories thereof, designed or decorated in a manner reflecting a specific ethno-cultural heritage when for the use of an ethno-cultural group that requires the costumes for the public manifestation of its heritage. \"Goods\" does not include goods that are sold or otherwise disposed of within 12 months after importation. For the purpose of this tariff item, upon receipt of an application pursuant to section 88 of this Act, the Minister of Public Safety and Emergency Preparedness shall have regard for the following criteria in deciding whether to recognize a group as an ethno-cultural group: whether the group consists of at least five persons each of whom is at least 18 years old of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976 ); whether the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and whether the group is supported by, and is a representative of, the ethnic community to which it belongs.", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Tariff item 9937.00.00 applies only to costumes, parts and accessories to those costumes, and does not include other items that may be identified with an ethno-cultural group, such as banners, flags, musical instruments, art work or other ceremonial items, etc. Eligible costumes must be for use in a public display that manifests or illustrates the heritage of the ethno-cultural group.\n2. As noted in the terms of tariff item 9937.00.00, eligible \"goods\" do not include goods that are sold or otherwise disposed of within 12 months after importation. For more information, refer to Memorandum D11-8-5: Conditional Relief Tariff Items which provides further information on diversion of goods that were granted relief of duty.\n3. Upon receipt of a completed application, a determination will be made by the Minister of Public Safety and Emergency Preparedness (the Minister) on whether the ethno-cultural group meets the three criteria mentioned below, pursuant to section 88 of the Customs Tariff :\n- the group consists of at least five persons, each of whom is at least 18 years of age and is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (formerly the Immigration Act, 1976);\n- the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians; and\n- the group is supported by, and representative of, the ethnic community to which it belongs.\nApplications to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n4. The application, pursuant to section 88 of the Customs Tariff , to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00, which may take the form of a letter or an e-mail with supporting documentation, should contain the following information:\n- the name, address, email address and telephone number of the group;\n- the name, title, and contact information of a signing officer authorized by the group;\n- the number of registered members in the group;\n- The number of members who are 18 years of age or older, who are Canadian citizens or permanent residents;\n- a statement confirming that the group is a voluntary, non-profit group constituted for the purpose of preserving its ethno-cultural heritage and sharing that heritage with Canadians;\n- a statement outlining how the group is representative of the ethno-cultural community with which it is associated;\n- a brief description, including the ethno-cultural names of the specific types of costumes, parts, and accessories, that the group wishes to import under the provisions of tariff item 9937.00.00; and\n- certification by a signing officer authorized by the group that all of the information submitted is accurate and complete.\n5. The application and all the required information must be sent either by e-mail to the CBSA at Tariff_Files-Fichiers_du_Tarif@cbsa-asfc.gc.ca as per the procedures outlined in Appendix of this memorandum, or by mail to:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\nImportation of goods under tariff item 9937.00.00\n6. Imported goods declared under tariff item 9937.00.00 are treated as commercial goods and cannot be imported under the casual importation provisions. All relevant regulations and requirements regarding commercial importations, including the accounting and release provisions, are applicable. For more information refer to Importing commercial goods into Canada ; Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods ; and Memorandum D10-13-1: Classification of Goods .\n7. For importations of goods made under tariff item 9937.00.00:\n- the recognized ethno-cultural group must be the importer of record, i.e. identified as the importer on customs declaration when goods are accounted for, by citing their business number during the CBSA release and accounting processes; and\n- the imported goods should normally be directed to the address specified in the authorization letter recognizing the ethno-cultural group.\n8. Importers must register their businesses in the CARM Client Portal (CCP) and delegate a business account manager. For more information, refer to CARM: Assess and pay duties and taxes on imported commercial goods and to User Guide - Onboarding to the CARM Client Portal (PDF, 3.1 MB) .\nRulings\n9. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nReason to believe and corrections\n10. As per section 32.2 of the Customs Act (The Act) , an importer or owner shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, including the diversion of goods, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty .\nRefund for duties\n11. There is no legal obligation to apply for a refund of duties under section 74 of the Act . That section is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\nContesting a decision\n12. When, following the reception of an application, the Minister declines to recognize the importer as an ethno-cultural group for the purposes of tariff item 9937.00.00, the importer can ask for a judicial review pursuant to section 18.1 of the Federal Courts Act . In addition, rights to ask for a review or appeal other types of decisions may apply in other circumstances as per below.\n13. When a notice has been given under subsection 59(2) of the Act , an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the officer’s decision. For more information, refer to Memorandum Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n14. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act . The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nMaintenance of records and trade compliance verifications\n15. As the importer of record of the goods, it is the responsibility of a recognized ethno-cultural group to ensure that all of the import requirements are met, and appropriate records maintained, as the importations may be subject to post-importation trade compliance verification. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers and to Memorandum D11-6-10: Reassessment Policy .\nPenalty and interest provisions\n16. An importer or owner who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act , may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act .\nVoluntary Disclosures Program\n17. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n18. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "Appendix", + "part": "", + "division": "", + "heading": "", + "text": "Submitting by e-mail an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00\n1. An applicant may submit an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00 by encrypted or non-encrypted e-mail. If an applicant chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA. These conditions are described below.\n2. If an applicant chooses to submit their application by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, CBSA will send a non-encrypted e-mail to the importer.\n3. The applicant must complete and provide the consent statement below. An authorized person may submit the application by e-mail on behalf of their client. For more information, refer to Memorandum D1-6-1: Authority to Act as an Agent . The applicant also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The applicant who elects to use encrypted e-mail for processing their application is responsible for ensuring that compatible software (Winzip and others) is used.\n6. When the request meets the required conditions, the CBSA will send all documents related to the application to the applicant by encrypted or non-encrypted e-mail, depending on the choice indicated.\n7. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA, the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted Please indicate your choice } e-mail with the CBSA during the processing of the application to be recognized as an ethno-cultural group for the purposes of tariff item 9937.00.00. This includes the sending and reception of documents, as well as any other correspondence required, including for the purposes of any extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-61-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-61", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\n- Immigration and Refugee Protection Act\n- Excise Tax Act\n- Excise Act, 2001\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority to Act as an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D10-13-1: Classification of Goods\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D22-2-1: Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act\nSuperseded memoranda D\nMemorandum D10-14-61 dated April 6, 2016\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-07", + "current_to": "2026-01-07", + "citation": "Memorandum D10-14-61", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-61-eng.html" + }, + { + "id": "dmemo-D10-14-62-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-62", + "marginal_note": "Legislation", + "part": "Tariff Classification of Costumes", + "division": "", + "heading": "", + "text": "Customs Tariff\nNote 1 (e) and (v) to Chapter 95:\nThis Chapter does not cover:\n[…]\n(e) Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;\n[…]\n(v) … apparel, … and similar articles having a utilitarian function (classified according to their constituent material).\nHeading 95.05:\n95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.\n9505.10.00 - Articles for Christmas festivities\n9505.90.00 - Other\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nExplanatory Notes to heading No. 95.05:\nThis heading covers:\n(A) Festive, carnival or other entertainment articles , which in view of their intended use are generally made of non-durable material. They include:\n[…]\n(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches ( not being articles of postiche - heading 67.04 ), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62.\n[…]\nThe heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, [e.g., … …apparel, …]", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-62", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html" + }, + { + "id": "dmemo-D10-14-62-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-62", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Costumes", + "division": "", + "heading": "", + "text": "1. A decision by the Canadian International Trade Tribunal (CITT) regarding the tariff classification of costumes found that \"costumes\" has the same meaning as the term \"fancy dress\", which is found in the Customs Tariff .\n2. In Loblaws Companies Limited v. President of the Canada Border Services Agency AP-2010-022 (Loblaws) the Tribunal found that the goods at issue were fancy dress of textile materials but that the goods were not classifiable in either Chapter 61 or 62 and therefore Note 1(e) to Chapter 95 did not apply. The goods were classified in Chapter 95.\n3. Note 1(e) to Chapter 95 of the Customs Tariff specifically excludes \"… fancy dress, of textiles, of Chapter 61 or 62\" from that Chapter.\n4. Harmonized Commodity Description and Coding System Explanatory Note (A)(3) to heading 95.05 excludes fancy dress of textile materials, of Chapter 61 or 62\".\n5. In Loblaws, the Tribunal considered the Note 1(e) expression \"of Chapters 61 or 62\" to be a condition, rather than direction, as to where \"fancy dress\" should be classified. Furthermore, the words in Note 1(e) \"…of textiles, of Chapter 61 or 62\" immediately following the term \"fancy dress\" established the context in which the term \"fancy dress\" is to be applied. In this regard, the Tribunal indicated that the context of Note 1(e) qualifies and limits the type of fancy dress or costume to goods to which Chapters 61 and 62 apply.\n6. Furthermore, the Tribunal indicated that durability and repeated wear are important though not determinative factors in the classification of costumes. The value of the goods, their primary use for festive occasions versus their utilitarian use as \"everyday apparel\" may also be taken into consideration when determining whether the costume has a festive value where any elements similar to apparel are only of secondary importance.\nTariff Classification Fancy Dress of Textiles (Costumes)\n7. The textile costumes classifiable in Chapters 61 and 62 are distinguished from those classifiable in Chapter 95 by the nature of the goods.\n8. Textile costumes that are designed and constructed in a manner that allows for repetitive use, that are comparable in quality and value to articles of clothing (e.g., theatrical costumes, rental costumes, historical re-enactment costumes, etc.) are classified in Chapter 61 or 62, as appropriate, and excluded from Chapter 95 by the application of Note 1(e) to that Chapter.\n9. In order for a textile costume to qualify for classification as a festive article of Chapter 95, the garment must exhibit significant deficiencies in terms of styling, construction, finishing touches and embellishments. Examples of garment deficiencies include the following: inconsistent thread colour or tautness; noticeable flaws in the yarn; irregular fabric colouring; gaps in the seams; absent or uneven hemming; loosely affixed buttons, fasteners and closures; blurred or patchy fabric prints; presence of numerous loose threads or pulls; glued or otherwise non-durably attached ornamentation etc.\n10. Such deficiencies are characteristics of costumes generally intended to be worn once or twice (e.g. Halloween or Christmas costumes). Typically such costumes have more than one of the deficiencies mentioned.\n11. In view of the above, costumes of Chapter 95 include those which are distinguishable from regular clothing by their design for limited use for festive occasions and those which are sometimes put up in retail packaging with inexpensive accessories of non-durable material. These costumes are of low quality and value where the utilitarian use as apparel is clearly of secondary consideration and importance to its use as a festive article.\n12. On the other hand costumes of Chapters 61 or 62 are intended and designed primarily for utilitarian use as a clothing garment (e.g. as theatrical, occupational, or other apparel).\nAdditional Information\n13. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-62", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html" + }, + { + "id": "dmemo-D10-14-62-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-62", + "marginal_note": "References", + "part": "Tariff Classification of Costumes", + "division": "", + "heading": "", + "text": "Issuing office: Trade Policy Division Trade and Anti-dumping Programs Directorate Programs Branch Headquarters file: HS9505.90-0 Legislative references: Customs Tariff Other references: Explanatory Notes to the Harmonized Commodity Description and Coding System Loblaws Companies Limited v. President of the Canada Border Services Agency (AP-2010-022) D11-11-3 Superseded memorandum D: D10-14-62 dated September 20, 2012", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-62", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-62-eng.html" + }, + { + "id": "dmemo-D10-14-63-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-63", + "marginal_note": "Legislation", + "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus", + "division": "", + "heading": "", + "text": "Customs Tariff\nNote 1 to Section I\nAny reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.\nHeading 01.05\nLive poultry, that is to say, fowls of the species Gallus domesticus , ducks, geese, turkeys and guinea fowls.\n- - Weighing not more than 185 g: 0105.11 - Fowls of the species Gallus domesticus 0105.11.10 - For breeding purposes\n- - Broilers for domestic production: 0105.11.21 - Within access commitment 0105.11.22 - Over access commitment 0105.11.90 - Other\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nHeading 01.05\nThis heading covers only live domestic birds of the kinds specified in the heading. Fowls of the species Gallus domesticus include chickens and capons. Other live birds (e.g., partridges, pheasants, pigeons, wild ducks, wild geese) are excluded (heading 01.06).\nSubheading Explanatory Note.\nSubheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15\nFor the purposes of subheadings 0105.11, 0105.12, 0105.13, 0105.14 and 0105.15, the specified weight limit relates to the weight of each bird.", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-63", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html" + }, + { + "id": "dmemo-D10-14-63-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-63", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus", + "division": "", + "heading": "", + "text": "1. The Customs Tariff refers to chicken as \"Fowls of the species Gallus domesticus\".\n2. Chicks may only be imported into Canada from the United States of America (USA), and they must have been resident in the USA since hatching.\n3. The Canadian Food Inspection Agency (CFIA) requires all importers of chicks to present a United States Department of Agriculture Official Zoosanitary Export Certificate for Poultry - Form VS 17-6 (Certificate for Poultry or Hatching Eggs for Export).\nTariff Classification of Live Chicks of the Species Gallus Domesticus\n4. Chicks are classified according to the purpose for which they are imported.\n5. They can be imported to be raised:\n- (a) to lay eggs (breeding chicks);\n- (b) for their meat (broiler chicks); or\n- (c) as show birds (show chicks).\nBreeding Chicks\n6. Breeding chicks are classified under tariff item 0105.11.10.\n7. It makes no difference whether the eggs produced by breeding chicks are sold for consumption or hatched to produce more chickens. Neither does the eventual use of those second generation chicks impact the classification of the chicks being imported.\n8. That breeding chicks may eventually be used for meat once they are no longer used to produce eggs has no impact on their classification at time of importation.\nBroiler Chicks\n9. Commercial importations of broiler chicks are classified under either tariff item 0105.11.21 (within access commitment) or 0105.11.22 (over access commitment), as appropriate.\n10. In order to be classified under tariff item 0105.11.21 broiler chicks must be accompanied by an import permit issued by Foreign Affairs and International Trade Canada (FAITC) under section 8.3 of the Export and Import Permits Act . Such import permits are only issued to commercial importers operating a federally-registered hatchery.\n11. Non-commercial importations of broiler chicks are in all cases classified under tariff item 0105.11.22 (over access commitment).\nShow Chicks\n12. Show chicks are classified under tariff item 0105.11.90.\n13. These include, but are not limited to, breeds such as Araucanas, Rhode Island Reds and Silkies, as well as various \"fancy feathered\" breeds.\n14. Such breeds may also be imported as breeding chicks or as broiler chicks; classification is determined by the declared use.", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-63", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html" + }, + { + "id": "dmemo-D10-14-63-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-63", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus", + "division": "", + "heading": "", + "text": "15. For more information on the CFIA requirements, please consult the Automated Import Reference System on the CFIA Web site.\n16. The Export and Import Permits Act can be found on the Justice Canada Web site.\n17. Refer to CBSA Memorandum D10-18-1 , Tariff Rate Quotas, for information on tariff rate quotas .\n18. For information regarding \"within access\" permit requirements for the commercial importation of broiler chicks, refer to the FAITC Notice No. 794, \"Items 94 and 95 - Broiler Hatching Eggs and Chicks for Chicken Production\", which can be found on the FAITC Web site.\n19. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification , which may be found on the CBSA Web site.\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-63", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html" + }, + { + "id": "dmemo-D10-14-63-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-63", + "marginal_note": "References", + "part": "Tariff Classification of Live Chicks of the Species Gallus Domesticus", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: HS 0105.11-0 Legislative references: Customs Tariff Export and Import Permits Act Other references: Explanatory Notes to the Harmonized Commodity Description and Coding System D10-18-1 , D11-11-3 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-63", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-63-eng.html" + }, + { + "id": "dmemo-D10-14-64-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-64", + "marginal_note": "Legislation", + "part": "Tariff classification of goods using Bluetooth® technology", + "division": "", + "heading": "", + "text": "Customs Tariff", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-64", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html" + }, + { + "id": "dmemo-D10-14-64-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-64", + "marginal_note": "Guidelines and general information", + "part": "Tariff classification of goods using Bluetooth® technology", + "division": "", + "heading": "", + "text": "1. Bluetooth® technology allows enabled devices to communicate when they are within range of each other, replacing the need for cables to interconnect devices.\n2. Bluetooth® enabled devices may transmit data, receive data, or do both.\nTariff Classification Policy\n3. Bluetooth® enabled devices are properly classified according to their principal function.\n4. Canadian International Trade Tribunal ( CITT ) decisions provide useful guidance on the meaning of principal function.\n5. In AP -2005-035 Panasonic Canada Inc., the CITT relied upon the following definitions from the Canadian Oxford Dictionary, 2d Ed., which help determine the meaning of principal function:\n- Principal: first in rank or importance, chief, main, leading\n- Function: a mode of action or activity by which a thing fulfills its purpose\n6. Devices for which the principal function is the exchange of data between two or more Bluetooth® enabled devices within a wired or wireless network are classified under tariff item 8517.62.00 as “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus”.\n7. Separately presented Bluetooth® adapters, sometimes known as Bluetooth® antennas, are also classified under tariff item 8517.62.00. For example, the device that may be inserted into a USB port on a personal computer to accept signals from a Bluetooth® enabled keyboard and/or mouse.\n8. Bluetooth® enabled devices, which have a principal function other than the transmission of data between devices via Bluetooth®, are classified elsewhere in the nomenclature.\n9. Bluetooth® enabled cellular telephones are classified under tariff item 8517.13.00, or 8517.14.00 as their principal function remains that of a telephone for cellular networks or for other wireless networks.\n10.Other examples of Bluetooth® enabled devices that, based upon their principal function, are properly classified elsewhere in the nomenclature include:\n- Printers (heading 84.43)\n- Computers (heading 84.71)\n- Hard drives (heading 84.71)\n- Keyboards/mice (heading 84.71)\n- Speakers (heading 85.18)\n- Compact Disc players (heading 85.19)\n- Digital cameras (heading 85.25)\n- Global Positioning Systems (heading 85.26)\n- Clock-radios (heading 85.27)\n- Video monitors/televisions (heading 85.28)\n- Thermostats (heading 90.32)\n- Video game machines (heading 95.04)\n11. For the purposes of tariff item 9948.00.00, Bluetooth® enabled devices may be considered functionally joined to their host goods. For specific guidance regarding tariff item 9948.00.00, refer to Memorandum D10-14-51 Tariff Classification Policy: Tariff Item 9948.00.00.\nAdditional information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\n85.17 Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. - Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks: 8517.11.00 - - Line telephone sets with cordless handsets 8517.13.00 - - Smartphones 8517.14.00 - - Other telephones for cellular networks or for other wireless networks 8517.18.00 - - Other - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): 8517.61.00 - - Base stations 8517.62.00 - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus 8517.69.00 - - Other - Parts : 8517.71.00 - - Aerials and aerial reflectors of all kinds; parts suitable for use therewith 8517.79.00 - - Other", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-64", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html" + }, + { + "id": "dmemo-D10-14-64-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-64", + "marginal_note": "References", + "part": "Tariff classification of goods using Bluetooth® technology", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Legislative references: Customs Tariff General Rules for the Interpretation of the Harmonized System Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: D11-11-3 Superseded memorandum D: D10-14-64 dated March 12, 2015", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-64", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-64-eng.html" + }, + { + "id": "dmemo-D10-14-65-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-65", + "marginal_note": "Legislation", + "part": "Tariff Classification of Decoy Calls", + "division": "", + "heading": "", + "text": "Customs Tariff\n92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signaling instruments.\n9208.10 Musical boxes\n9208.90 Other", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-65", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html" + }, + { + "id": "dmemo-D10-14-65-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-65", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Decoy Calls", + "division": "", + "heading": "", + "text": "1. Heading 92.08 covers, among other things, \" … decoy calls of all kinds …\".\n2. The Explanatory Note to heading 92.08 describe decoy calls as \"… mouth-blown or hand-operated instruments which imitate bird or animal calls in order to attract game.\"\n3. Heading 95.07 covers, among other things, \"… decoy 'birds' (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites\".\n4. However, the Explanatory Notes to heading 95.07 makes it clear that hunting or shooting requisites such as decoy \"birds\" does not include decoy calls of heading 92.08.\n5. When decoy calls were first produced, they imitated bird or animal calls in order to attract game. The technology for decoy calls has changed. Besides the decoy calls mentioned in the preceding paragraph, decoy calls also include battery-operated, hand-held single units containing a speaker. These devices are designed to emit actual bird or animal calls/cries for the purpose of attracting wild animals within the range of hunters.\n6. The fact that the Explanatory Notes only describe \"mouth-blown\" decoy calls cannot be used to limit the legal text, which expressly states that the heading covers \"decoy calls of all kinds (emphasis added)\".\n7. As heading 92.08 covers, among other things, \" … decoy calls of all kinds\", it must be considered for the classification of decoy calls.\n8. As battery-operated decoy calls reproduce recorded bird and animal sounds, they are sound reproducing apparatus; consequently, heading 85.19 should also be considered.\n9. General Interpretative Rule 3(a) directs that \"the heading which provides the most specific description of the goods shall be preferred to headings providing a more general description.\"\n10. The naming provision \"decoy calls of all kinds\" in heading 92.08 is more specific than the more general description \"sound reproducing apparatus\" in heading 85.19.\n11. Consequently, decoy calls of the battery-operated type are classified in subheading 9208.90 by application of General Interpretative Rules 1, 3(a) and 6. Mouth-blown or hand-operated decoys are classified in subheading 9208.90 by application of GIRs 1 and 6.\nAdditional Information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-65", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html" + }, + { + "id": "dmemo-D10-14-65-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-65", + "marginal_note": "References", + "part": "Tariff Classification of Decoy Calls", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs and Antidumping Directorate Headquarters file: HS9208.90 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-01-13", + "current_to": "2023-01-13", + "citation": "Memorandum D10-14-65", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-65-eng.html" + }, + { + "id": "dmemo-D10-14-66-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "On this page", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "- Definitions\n- Guidelines\n- CITT Jurisprudence\n- Heading 49.11 – “Other printed matter”\n- Heading 63.07 – “Other made up articles”\n- Additional Information\n- References Applicable legislation Superseded memoranda D Related Links Issuing office Contact us", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "Definitions", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "Unbleached woven fabric: Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Bleached woven fabric: Woven fabric which has been bleached or dyed white or treated with a white dressing, and consists of bleached yarn or a combination of unbleached and bleached yarn. Dyed woven fabric: Woven fabric which is dyed a single uniform colour other than white or has been treated with a coloured finish other than white, or consists of coloured yarn of a single uniform colour. Woven fabric of yarns of different colours: Woven fabric (other than printed woven fabric) which consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres). It also consists of unbleached or a combination of bleached yarn and coloured yarn, or marled yarn or mixture yarns. Printed woven fabric: Woven fabric which has been printed, whether or not made from yarns of different colours. It includes woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.\nThe definitions above apply, mutatis mutandis , to knitted or crocheted fabrics.\n(Complete legal definitions can be found in Subheading Notes 1(d) through (h) to Section XI. The definitions in the Customs Tariff take precedence over those reproduced in this D-Memo.)", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "Guidelines", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "1. This memorandum outlines the CBSA’s policy regarding the tariff classification of printed textile flags and banners, taking into account the Canadian International Trade Tribunal ( CITT ) jurisprudence.\n2. This memorandum includes certain examples of printing that represent the essential character of the goods, which would result in a flag or banner being classified in heading 49.11 as “Other printed matter”.\n3. The memorandum also includes examples of decorative images or designs printed on textile flags and banners, where the printing is not the essential character of the goods. These are classified under heading 63.07 as \"Other made up textile articles.\"", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "CITT Jurisprudence", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "4. The CITT Appeal AP-2009-056 (Future Product Sales Inc. v. President of Canada Border Services Agency) concerned the classification of single-piece, textile flags and banners printed with National Hockey League ( NHL ) team logos.\n5. The issue was whether these flags and banners printed with NHL logos are classified under heading 49.11 as “Other printed matter” versus heading 63.07 as “Other made up articles”.\n6. The CITT found that the NHL team logos had an importance that was well beyond that of decoration. The CITT noted that the pictorial representations of NHL team logos are protected registered trademarks, whose use entails strict production and quality control parameters.\n7. The Explanatory Notes ( EN ) to Chapter 49 emphasize that there are only a “few exceptions” to the general principle that Chapter 49 is to cover all printed matter whose essential nature and use is determined by such representations.\n8. In regard to the goods at issue, the CITT found it was the printed NHL team logo that conferred the essential nature and use of the goods, and that the NHL team logos were not merely for “decorative or novelty” purposes. Accordingly, the flags and banners were classified under heading 49.11.\n9. However, the CITT also stated that a textile flag or banner with printed decorative pictures or designs would be considered a made-up textile article of Chapter 63, provided the pictures or designs did not represent the essential nature of the good.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "Heading 49.11 – “Other printed matter”", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "10. Based on the above-noted decision, below are examples of the type of printing included on a flag or banner that would result in the item being classified in heading 49.11 as “Other printed matter”:\n- Registered trademarks;\n- Logos;\n- Advertisements;\n- Corporate and organizational flags and banners, such as those used by the Red Cross;\n- National, military, head-of-state and regional flags would be included if they meet official proportion, colour and design specifications, etc.;\n- School flags and banners with official designs, such as crests; and\n- Traffic flags and banners with text or symbols that are used to convey important information, such as the “men-at-work” symbol.\nImage 1: Printed Brazilian Flag of heading 49.11 Image 2: “Men at Work” printed symbol Flag of heading 49.11", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "Heading 63.07 – “Other made up textile articles”", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "11. The ENs to heading 63.07 include flags. The flags classified under heading 63.07 are printed textile articles in which the printing does not affect the essential character of the goods; the printing is mainly for decorative or novelty purposes.\n12. Further to the CITT decision mentioned above, the following are examples of printed decorative pictures or designs on flags and banners that would be classified in heading 63.07 as “Other made up textile articles”:\n- artisanal designs (e.g., flower, geometric or other decoration);\n- seasonal decorations (e.g., Christmas); and\n- repetitive designs (e.g., stripes, colours).\nImage 3: Flag of heading 63.07 with flower print.\n13. Flags or bunting of heading 63.07 with festive decorations are excluded from heading 95.05 (“Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes”), according to Note 1(f) to Chapter 95 and exclusionary note (g) in the Explanatory Note to heading 95.05.\n14. Based on Note 7 to Section XI, a flag that is sewn or otherwise made up from textile pieces or shapes that are not printed are classified in Heading 63.07. For example, a Canadian flag made up from two pieces of red fabric, one piece of white fabric and a piece of red fabric cut into the shape of the insignia maple leaf is classified in heading 63.07. The same would be true of a Canadian flag composed of two pieces of red fabric appropriately sewn together with a piece of white fabric onto which the red maple leaf insignia has been printed.\nImage 4: Close-up of a Canadian Flag of heading 63.07 whose red and white pieces have been sewn together.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-66-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-66", + "marginal_note": "References", + "part": "Tariff Classification of Certain Printed Flags and Banners", + "division": "", + "heading": "", + "text": "Consult these resources for more information\nApplicable legislation ( CITT ) Appeal AP-2009-056 (Future Product Sales Inc. v. President of Canada Border Services Agency) Customs Tariff Related links Tarif des douanes Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D10-14-66", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-66-eng.html" + }, + { + "id": "dmemo-D10-14-67-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-67", + "marginal_note": "Legislation", + "part": "Tariff Classification of Porcelain or China Versus Other Ceramics", + "division": "", + "heading": "", + "text": "Customs Tariff – Section 69\nExplanatory Notes to the Harmonized Commodity Description and Coding System\nGeneral Explanatory Note to Chapter 69, Sub-chapter II:\n(I) Porcelain or China\nPorcelain or china means hard porcelain, soft porcelain, biscuit porcelain (including parian) and bone china. All these ceramics are almost completely vitrified, hard, and are essentially impermeable (even if they are not glazed). They are white or artificially coloured, translucent (except when of considerable thickness), and resonant.\nHard porcelain is made from a body composed of kaolin (or kaolinic clays), quartz, feldspar (or feldspathoïds), and sometimes calcium carbonate. It is covered with a colourless transparent glaze fired at the same time as the body and thus fused together.\nSoft porcelain contains less alumina but more silica and fluxes (e.g., feldspar). Bone china, which contains less alumina, contains calcium phosphate (e.g., in the form of bone ash); a translucent body is thus obtained at a lower firing temperature than with hard porcelain. The glaze is normally applied by further firing at a lower temperature, thus permitting a greater range of underglaze decoration.\nBiscuit porcelain is unglazed porcelain, of which parian-ware (sometimes called Carrara porcelain) is a special, fine-grained, yellowish type containing more feldspar, and often resembling Paros marble in appearance, hence its name.\n(II) Other ceramic products\nCeramic products other than of porcelain or china include:\n(A) Ceramics with a porous body which, unlike porcelain, are opaque, permeable to liquids, easily scratched with iron and whose fracture sticks to the tongue. Such ceramics include:\n- (1) Pottery made from common ferrugineous and calcareous clay (brick earth). It has a dull earthy texture and its colour is generally brown, red or yellow.\n- (2) A wide range of white or coloured ceramics (earthenware, majolica, delft-ware, etc.). The body is porous and must be glazed to make the articles impermeable (e.g., with transparent or opaque glazes such as white or coloured metallic oxides). Earthenware, etc., is made from finely sieved clays mixed with water. It has a fine-grained body obtained by firing to a higher temperature than in the case of pottery made from common clay; it differs from porcelain or china because it is not completely vitrified.\n(B) Stoneware which, though dense and hard enough to resist scratching by a steel point, differs from porcelain because it is opaque and normally only partially vitrified. Stoneware may be a vitreous (impermeable) or semi-vitreous ware. It is usually grey or brownish because of impurities contained in the clay used for its manufacture, and is normally glazed.\n(C) Certain so-called \"semi-porcelains\" or \"imitation porcelains\", sometimes prepared, decorated and glazed to give the commercial appearance of porcelain. Without being really opaque like earthenware, or truly translucent like porcelain, these products may be slightly translucent in the thinner parts such as the bottoms of cups. These materials can, however, be distinguished from real porcelain because their fracture is rough-grained, dull and non-vitrified. They are therefore porous beneath the glaze and the fracture clings to the tongue. Further, they are easily scratched with a steel knife, though it should be noted that certain soft chinas may also be scratched by steel. Products of these imitation \"porcelains\" are not considered as porcelain or china.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-67", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html" + }, + { + "id": "dmemo-D10-14-67-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-67", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Porcelain or China Versus Other Ceramics", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purposes of this memorandum, these terms have the following meanings:\nBody The material from which ceramic is made, excluding the glaze. Impermeable Not porous; fluid does not pass through. Natural white ceramic body A colour value of 8.5 or greater on the Munsell Colour Chart and a Munsell chroma of 0.5 or less, not as a result of artificial colouring. Refractory ceramics Fired articles having the special property of resisting high temperatures as met in metallurgy, the glass industry, etc. (e.g., of the order of 1,500 °C and higher). Semi-vitreous Water absorption between 0.5% and 3%. Vitreous (vitrified) Not porous; ≤ 0.5% of water absorption. Whiteware Can be white, off-white, ivory or light grey colour in the fired state.\n2. This policy deals with the classification of various types of ceramic of Chapter 69 of the Customs Tariff (Tariff). In particular, it clarifies the distinction between \"porcelain or china\" and \"other\" ceramics. The latter include stoneware, vitreous china, semi-porcelain, white granite, earthenware, terra cotta, amongst other ceramics.\n3. The General Explanatory Note to Chapter 69, Sub-chapter II, (I) Porcelain or china, and (II) Other ceramic products, relates to the classification of china, porcelain and other ceramic ware. It states that in order for goods to be classified as porcelain or china they must be almost completely vitrified, hard, essentially impermeable, white or artificially coloured, translucent and resonant.\n4. The American Society for Testing and Material (ASTM) standard C242 defines \"vitreous\" as generally signifying that the ware has a water absorption rate below 0.5%, except for floor tiles, wall tiles and low-tension electrical porcelain which are considered to be vitreous provided that the water absorption does not exceed 3%. The vitrification is produced by heat and melting of the body material as opposed to simple sintering, which does not fuse the material.\n5. For tariff classification purposes, all china and porcelain products must:\n- (a) have a water absorption of less than or equal to 0.5%. (ASTM Specification C373 (except that the specimens may have a minimum weight of 10g and may be glazed)\n- (b) have a natural white colour value of 8.5 or greater on the Munsell colour chart and a Munsell chroma of 0.5 or less, unless it is artificially coloured. (Decisions Nos. 2914, 2928 and 2948 of the former Tariff Board of Canada)\n- (c) be translucent through 4 mm thickness with glaze removed, when viewed against a 7W light. (British Standards Institute standard 5416)\n6. Following is a description for standard permeability, colour, translucency and firing temperatures of porcelain or china, stoneware, vitreous china, semi-porcelain, white granite, earthenware and terra cotta:\n- (a) Porcelain or China — A glazed or unglazed vitreous ceramic whiteware that is translucent; generally made up of kaolin clay or China clay, quartz and feldspar; but can also contain ball clay, calcium carbonate, alumina, bone ash, steatites, etc. For example: bone china is a type of porcelain body in which calcined bone (bone ash / calcium phosphate) is a major component. Permeability: water absorption rate of less than or equal to 0.5% Colour: naturally white or naturally white, but artificially coloured Translucency: translucent through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1200° - 1400° C\n- (b) Stoneware — It may be vitreous or semi-vitreous; usually naturally coloured grey or brownish because of impurities in the clay used for its manufacture; normally glazed; made from non-refractory fireclay or a combination of clays, fluxes and silica. Permeability: water absorption rate of less than or equal to 3% Colour: naturally non-white Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (c) Vitreous China — A vitrified, opaque ceramic composed of a mixture of kaolin clay or China clay, ball clay, quartz and feldspar; white or naturally coloured grey or brownish because of impurities in the clay used for its manufacture; normally glazed. Permeability: water absorption rate of less than or equal to 0.5% Colour: any; normally white or off-white Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (d) Semi-porcelain (Imitation Porcelain) or White Granite — commonly referred to as \"ironstone\"; semi-vitreous tableware having the commercial appearance of porcelain, without being as opaque as earthenware, or as translucent as porcelain; may be slightly translucent in thinner parts. Permeability: water absorption rate of more than 0.5% but no more than 3% Colour: naturally white or naturally white, but artificially coloured Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1150° - 1315° C\n- (e) Earthenware — mixture of quartz, kaolin, ball clay and feldspar; porous, opaque, and not as strong as other ceramic ware; must be glazed to be watertight. Permeability: water absorption rate of greater than 3.0% Colour: any Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 1000° - 1150° C\n- (f) Terra Cotta — fired clay ceramic that is porous and usually unglazed; its uses include garden ware, vessels, water and waste pipes and surface embellishments in building construction and sculptures; the material is weak compared to stoneware, but can be glazed to increase its durability. Permeability: water absorption rate greater than 3.0% Colour: any; normally naturally red, orange or brown due to the iron content; other colours include yellow, grey and pink Translucency: opaque through 4 mm thickness with glaze removed, when viewed against a 7W light Firing temperature: generally 850° - 1000° C\nAdditional Information\n7. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-67", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html" + }, + { + "id": "dmemo-D10-14-67-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-67", + "marginal_note": "References", + "part": "Tariff Classification of Porcelain or China Versus Other Ceramics", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs and Antidumping Directorate Headquarters file: Legislative references: Customs Tariff Other references: D11-11-3 Explanatory Notes to the Harmonized Commodity Description and Coding System; American Society for testing and material standard: C242 and C373; Tariff Board of Canada Decisions Nos. 2914, 2928, and 2948; British Standard Institute standard 5416 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-67", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-67-eng.html" + }, + { + "id": "dmemo-D10-14-68-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-68", + "marginal_note": "Legislation", + "part": "Tariff Classification of Play Seats for Young Children", + "division": "", + "heading": "", + "text": "Customs Tariff Tariff item 9503.00.90 – other toys", + "history": "", + "last_amended": "2022-12-12", + "current_to": "2022-12-12", + "citation": "Memorandum D10-14-68", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html" + }, + { + "id": "dmemo-D10-14-68-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-68", + "marginal_note": "Guidelines and general information", + "part": "Tariff Classification of Play Seats for Young Children", + "division": "", + "heading": "", + "text": "Introduction\n1. The guidance provided by this memorandum applies to goods that incorporate a seat for a young child (such as a baby, infant, or toddler) with an element of motion or play incorporated into the goods, where the seat provides more than a safe and secure place to sit a young child. This includes a variety of goods sometimes referred to as bouncers, jumpers, gliders, exersaucers, etc.\nBackground\n2. On August 5, 2021 , the FCA in A-339-19 dismissed the appeal filed by the CBSA of the Canadian International Trade Tribunal’s (Tribunal) decision in appeal AP-2018-005 regarding the tariff classification of the Fisher-Price Roarin’ Rainforest Jumperoo. The Tribunal determined that the goods under review are classified under tariff item 9503.00.90 as other toys.\n3. The Jumperoo consists of a donut-shaped seat that is suspended by three covered springs from three taller steel posts. The springs provide for motion (jumping). The goods are equipped with an activity center which features toys, sound (music), bright colours and lights. The goods are intended for use by infants from the time they can hold their heads up unassisted until they are able to walk and climb out of the good.\n4. The Tribunal concluded that the Rainforest Jumperoo, when considered as a whole, was intentionally designed to provide amusement, rather than to provide a safe and secure seat in which to place an infant. The Tribunal found that the jumping feature, among other play features, provided amusement and entertainment and gave the product its main play value.\n5. Regard was given to the four Compendium Classification Opinions ( CCO s) published by the World Customs Organization ( WCO ); however expert witness testimony constituted sound reason for the Tribunal to deviate from the WCO CCO s.\n6. In view of the Tribunal decision upon which this policy is based, Canada is not able to apply the four CCO s as follows:\n- Compendium of Classification Opinions ( CCO ): 9401.71 (1) Infant seat with a textile upholstered cover over a metal frame incorporating toys, a vibration mechanism and a sound system. The product has a curved bottom portion which can convert into a rocking chair. It can also be locked into a non-rocking position. 9401.71 (2) Baby seat with an upholstered covering over a metal frame, incorporating a vibration mechanism, a sound system, and a removable toy bar. It is designed for a baby until it is able to sit upright. 9401.71 (3) Baby seat consisting of a padded ring, covered with plastics, that is suspended from three steel posts by three covered springs, incorporating a lighting mechanism, a sound system and toy components. The posts are attached to a round steel tubular base. It is designed for babies who are able to hold their heads upright unassisted but who are unable to walk. 9401.71 (4) Swing-seat for babies which is mounted on a painted metal frame with fittings of plastics and is designed to be placed on the floor. It is powered by batteries and can be set to six different speeds. It includes toys and a musical apparatus. The seat part is padded and includes a harness-type belt for securing the baby.\nAdministrative policy\n7. Similar goods that contain a seat and toy component, where an infant can safely sit while playing, bouncing, jumping, rocking, or swinging, are classified under tariff item 9503.00.90 as other toys, when they are intended to provide amusement rather than just a safe and secure seat. The factors to consider include how the goods are designed, the features they include, and how they are intentionally marketed and packaged. These goods are classified in accordance with General Interpretative Rules 1, 6, and Canadian Rule 1.\nAdditional information\n8. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n9. For more information, contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website.", + "history": "", + "last_amended": "2022-12-12", + "current_to": "2022-12-12", + "citation": "Memorandum D10-14-68", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html" + }, + { + "id": "dmemo-D10-14-68-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-68", + "marginal_note": "References", + "part": "Tariff Classification of Play Seats for Young Children", + "division": "", + "heading": "", + "text": "Issuing office: Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Legislative references: Customs Tariff Other references: D11-11-3 CITT AP -2013-034 and AP -2013-040 Mattel Canada Inc. v. President of the Canada Border Services Agency ( 10 July 2014 ) CITT AP -2018-005 Mattel Canada Inc. v. President of the Canada Border Services Agency ( 19 June 2019 ) 2021 FCA 162 Attorney General of Canada v. Mattel Canada Inc. Superseded memorandum D: D10-14-68 dated June 2, 2016", + "history": "", + "last_amended": "2022-12-12", + "current_to": "2022-12-12", + "citation": "Memorandum D10-14-68", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-68-eng.html" + }, + { + "id": "dmemo-D10-14-69-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-69", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.", + "division": "", + "heading": "", + "text": "Administrative Policy\n1. The term \"processing\" means the conversion, by the domestic manufacturing industry, of materials from their natural, or processed, state to another form or state for subsequent use as human or animal food, nutritional supplements or cosmetics. Examples of conversion processes include; reduction in size, mixing, forming, heating (including cooking), freezing, dehydrating, cleaning, separating, draining, trimming, peeling, dehusking, hulling, shelling, pitting, coring, stemming, silking, centrifuging, filtering, or extraction (by solvents or pressure) or any combination of these.\n2. Neither pasteurization nor packaging/repackaging is considered to be a processing operation.\n3. The \"domestic processing industry\" encompasses only commercial enterprises engaged in the processing of materials into prepared human or animal food (excluding enterprises that prepare fresh food products for direct sale to a consumer), nutritional supplements or cosmetic products by carrying out the type of operation(s) listed in paragraph 1 of this memorandum.\n4. Shipments of bulk goods imported by a firm engaged in the aforementioned activities will be considered to be \"for processing\".\n5. Such goods will normally have one or more of the following characteristics:\n- (a) fresh, or frozen, goods of a different variety, grade or size from that are normally offered for retail sale directly to consumers;\n- (b) they did not undergo the careful, more expensive methods of harvesting or preparation for market that typify goods destined for direct sale to consumers; for example, they may require washing, separation of leaves, twigs, dirt, etc. before processing;\n- (c) farm cost, wholesale prices or value-for-duty is usually less than that for fresh table products; or\n- (d) they are normally transported in bulk.\n6. CBSA officers may visually examine shipments of goods to verify whether the importation consists of goods for immediate sale or goods destined for processing.\n7. Tariff items that contain a \"for processing\" provision are conditional relief tariff items. Memorandum D11-8-5 - Conditional Relief Tariff Items provides the CBSA's interpretation of such provisions. They may be claimed at time of accounting (paragraphs 17-24 of D11-8-5) despite the required processing not having yet occurred. However, as also explained therein, an importer must be able to demonstrate that the criteria upon which conditional relief was granted has been met when requested by the CBSA (paragraphs 51-55), this applies even in the case of imported goods subsequently sold to a Canadian further processor.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-69", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html" + }, + { + "id": "dmemo-D10-14-69-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-69", + "marginal_note": "Additional Information", + "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.", + "division": "", + "heading": "", + "text": "8. Information about the retention of records may be found in D11-8-6, Interpretation of Section 3 of the Imported Goods Records Regulations and information regarding refunds may be found in D6-2-3, Refund of Duties .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-69", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html" + }, + { + "id": "dmemo-D10-14-69-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-14-69", + "marginal_note": "References", + "part": "Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Tariff Other references: D6-2-3 , D11-8-5 , D11-8-6 Superseded memorandum D: D10-14-2 dated October 28, 2014", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-14-69", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-69-eng.html" + }, + { + "id": "dmemo-D10-15-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-1", + "marginal_note": "Legislation", + "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02", + "division": "", + "heading": "", + "text": "Customs Tariff\n10. (1) Subject to subsection (2), the classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\nTariff items 0601.10.11, 0601.10.21, 0601.20.10 and 0602.90.10, as prescribed in the Customs Tariff , are as follows:\nTariff item 0601.10.11 provides for: Bulbs, of the genus narcissus , other than for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.\nTariff item 0601.10.21 provides for: Crowns of rhubarb or asparagus; Tuberous roots of cannas, dahlias and paeonias; Tubers, other tuberous roots, corms, other crowns and rhizomes, for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.\nTariff item 0601.20.10 provides for: Chicory plants and roots; For use by florists or nurserymen for forcing purposes or for growing on prior to disposal; Tuberous roots of cannas, dahlias and paeonias.\nTariff item 0602.90.10 provides for: Mushroom spawn; Palms, ferns (other than tuberous rooted ferns), rubber plants (ficus), lilacs, araucarias, laurels, cacti, trees, teasels, sweet potato plants, cabbage seedlings, cauliflower seedlings, onion seedlings and strawberry plants; For producing cuttings, buds, scions, seeds or similar goods or for having grafting, layering or other operations performed on them; For producing vegetables; For propagation purposes or for use by florists or nurserymen for forcing purposes or for growing on prior to disposal.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html" + }, + { + "id": "dmemo-D10-15-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-1", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02", + "division": "", + "heading": "", + "text": "1. For the purpose of tariff items 0601.10.11, 0601.10.21, 0601.20.10 and 0602.90.10, the following definitions are applicable.\nFlorists and Nurserymen\n2. The Canada Border Services Agency ( CBSA ) holds that for purposes of tariff classification, the term florists or nurserymen means those firms engaged in the growing of plants, trees, or flowers on a commercial basis. In order to carry out this function, florists or nurserymen operating on a commercial basis will have permanent facilities to provide an environment conducive to the forcing or growing on processes. Such facilities normally include: greenhouses or structures containing equipment such as beds, shelves, and racks; lighting, heat, water, fertilizers, other growing aids, pesticides, fungicides, and other control agents conducive to the forcing or growing on processes. While municipal authorities or parks departments do not sell their products commercially, they will be considered nurserymen for purposes of the aforementioned tariff items when they do operate greenhouses or such facilities.\n3. These firms sell their products to wholesalers, distributors, and/or retailers on a market scale consistent with the size of their commercial operation. Those florists and nurserymen who, in addition to selling their products to wholesalers, etc., also maintain their own retail facilities, whether or not on the same location as the growing facilities, remain florists and nurserymen for the purposes of this definition. Department stores, supermarkets, etc., and retail florists operating retail sales outlets only are not generally considered to be florists or nurserymen for the purpose of tariff classification.\n4. Similarly, horticultural hobbyists, who grow plants, trees or flowers for the purpose of shows or exhibits, or for their own pleasure, are not considered to be florists or nurserymen. Although hobbyists may have facilities similar to florists and nurserymen, hobbyists are to classify their importations under an appropriate tariff item in heading 06.01 or 06.02.\n5. The importation of plant stock by florists and nurserymen, which are immediately sold or delivered to the premises of wholesalers, retailers, etc., do not meet all the criteria of the above-mentioned tariff items, and must be classified under the appropriate tariff item in heading 06.01 or 06.02.\nForcing\n6. Horticultural products are considered to be for \"forcing\" purposes when:\n- (a) they are to be subjected to an accelerated program of cultivation wherein growth is made to occur outside their usual or normal growing season; or\n- (b) they are to be subjected to an accelerated cyclical process of heating and cooling which stimulates their growing and dormant stages.\nGrowing on\n7. Horticultural products are considered to be for \"growing on\" when:\n- (a) they are to be subjected to controlled processes whereby, over a period of time, the natural growth of the product proceeds from one state in its life cycle to the next; or\n- (b) over a period of time, the products are to be conditioned to their environment.\n8. The term \"period of time\" is a flexible state, which is dependant upon the particular plant variety and based on good horticultural practice. The plant variety itself is the most important variable.\n9. The term \"growing on\" differs from \"forcing\" in that during the forcing of a plant, its growth is artificially stimulated, whereas, growing on is the continued natural process of the growth cycle, the plants being simply protected and maintained.\nPrior to disposal\n10. This phrase provides that florists or nurserymen must carry out the growing on or forcing process at the usual place of business before disposing of the plant stock in any manner. Such disposal is usually by sale, at either the retail or wholesale/distributor level, but may be by other means, such as by planting or displaying by parks departments.\n11. In addition, the term will include situations where the plants are delivered directly to a landscaping site, rather than to a florist's or nurserymen's usual place of business, under the following conditions:\n- (a) a contract to purchase the plants has been entered into between the owner of the site and the florist or nurserymen with delivery to the site specified in the contract; and\n- (b) a maintenance contract (combined with (a) above or separate) has been entered into between the owner of the site and the florist or nurserymen, which specifies that the plants will be maintained by the florist or nurserymen for a minimum of one year from the date the plants are installed at the site.\n12. For the purposes of tariff items 0602.20.00 and 0602.90.10, the following definitions are applicable.\nShrubs\n13. Shrubs are multi-stemmed woody plants, reaching a height of less than three metres at maturity. The term \"multi-stemmed\" is not to be confused with \"clumped.\" Some trees, such as birches, may grow in clumps (where more than one central woody stem is in evidence).\nTrees\n14. A tree has a central woody stem and is over three metres high when fully grown. Dwarf trees (i.e., under three metres tall) may be considered trees as long as a central woody stem is evident, and the height of the plant exceeds its width.\nImportations of Marine or Aquatic Plants\n15. Marine or aquatic plants are classified under an appropriate plant stock tariff item as long as they meet the requirements of the tariff item claimed.\nImportations of Endangered Species of Flora\n16. Certain species of flora are included in the list of \"Endangered Species of Wild Fauna and Flora\", which is contained in the Export and Import Permits Act handbook. Importations of flora included in the list are admissible into Canada only under the authority of General Import Permit No. 17, under the following conditions:\n- (a) flora listed in Appendix I of the Import Control List, (i) a permit issued by the Canadian Wildlife Service of Environment Canada must be presented at the time of importation;\n- (b) flora listed in Appendix II of the Import Control List, (i) an export permit, re-export permit, or certificate issued by the exporting State, and (ii) in the case of a specimen introduced from the sea, a permit issued by the Canadian Wildlife Service of Environment Canada must be presented at the time of importation.\n17. Permits must be in the form prescribed by the Convention on International Trade in Endangered Species of Wild Fauna and Flora .\n18. Accounting documents completed in respect of importations under the authority of General Import Permit No. 17 must be endorsed \"Imported under the authority of General Import Permit No. 17.\"\nAdditional Information\n19. Further information concerning the Convention on International Trade in Endangered Species of Wild Fauna and Flora may be obtained from:\nManagement Authority Convention on International Trade in Endangered Species of Wild Fauna and Flora ( CITES ) Canadian Wildlife Service Environment Canada Web site: www.ec.gc.ca/cites/\n20. For further information on the tariff classification of plant material, refer to the Explanatory Notes and Chapter 6 of the Customs Tariff schedule.\n21. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n22. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html" + }, + { + "id": "dmemo-D10-15-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-1", + "marginal_note": "References", + "part": "Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: None Legislative references: Customs Tariff Export and Import Permits Act Other references: D11-11-3 Convention on International Trade in Endangered Species of Wild Fauna and Flora Superseded memorandum D: D10-15-1 dated December 4, 2003", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-1-eng.html" + }, + { + "id": "dmemo-D10-15-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-3", + "marginal_note": "Legislation", + "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff item 3705.90.10\nSlides and slide films when they (a) are of an educational, scientific or cultural character within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and (b) have been certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character.\nTariff items 8523.49.10, 8523.51.10, 8523.59.10, 8523.80.10\nOf an educational, scientific or cultural character, within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific and Cultural Character adopted at Beirut, Lebanon, in 1948, and certified by the Government or by a recognized representative authority of the Government of the country of production or by an appropriate representative of the United Nations Educational, Scientific and Cultural Organization as being of an international educational, scientific or cultural character.\nBeirut Agreement\nArticle I of the agreement for facilitating the international circulation of visual and auditory materials of an educational, scientific and cultural character adopted at Beirut, Lebanon in 1948.\nArticle I\nVisual and auditory materials shall be deemed to be of an educational, scientific and cultural character:\n- (a) when their primary purpose or effect is to instruct or inform through the development of a subject or aspect of a subject, or when their content is such as to maintain, increase or diffuse knowledge, and augment international understanding and goodwill; and\n- (b) when the materials are representative, authentic, and accurate; and\n- (c) when the technical quality is such that it does not interfere with the use made of the material.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html" + }, + { + "id": "dmemo-D10-15-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-3", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character", + "division": "", + "heading": "", + "text": "1. In accordance with Article I of the Beirut Agreement, the visual and auditory goods classified under the listed tariff items must be certified, as being of an educational, scientific or cultural character, by the appropriate governmental agency of the state wherein the goods originated. In addition, the Department of Canadian Heritage may confirm whether or not the visual and auditory goods can be considered to be of an educational, scientific and cultural character for the purpose of the listed tariff items. For the visual and auditory goods produced by international organizations, the United Nations Educational, Scientific and Cultural Organization provides the certification.\n2. The main purpose or effect of the visual and auditory goods classifiable under the listed tariff items must be to instruct or inform through the development or aspect of a subject, or to maintain, increase or diffuse knowledge, and to augment international understanding and goodwill. The goods must also be representative, authentic and accurate, and of a technical quality making them adequate for use.\n3. Prior to importation, the visual and auditory goods that are to be classified under the listed tariff items must be certified in accordance with those tariff items. Certificates are issued by the representative certifying authority in the country of production.\n4. The Department of Canadian Heritage has excluded certain visual and auditory goods from the benefits of these tariff items when their primary purpose or effect is the following:\n- (a) to amuse or entertain;\n- (b) to inform about current events (newsreels, newscasts, spot news);\n- (c) to claim exclusivity or to favour one organization or geographical area over another;\n- (d) to make public service announcements;\n- (e) to subvert international understanding and goodwill or when the goods may be perceived to lend themselves to the misrepresentation of Canada or other countries, their people or institutions;\n- (f) to stimulate the use of a patented process or product; to advertise a particular commercial organization and its product(s) or individual(s); to promote tourism; or to raise funds or appeal for support; or\n- (g) to influence, by special pleading, opinion, conviction or policy (religious, economic or political propaganda) or to indicate any dogma; or to constitute a ritual or denominational service.\n5. In addition, sound recordings are not admissible when imported for sale or rental unless they are for use by educational, scientific or cultural institutions or societies.\n6. Also, educational, scientific or cultural institutions or societies must be distinct, permanent and identifiable entities established either for research, the transmission of knowledge or the representation of a country, its people or institutions.\n7. Furthermore, goods eligible for classification under the listed tariff items that were originally produced in Canada but are distributed from abroad may be classified under the applicable tariff provision when certified by the Department of Canadian Heritage. Refer to the Appendix for a sample certificate.\n8. Only goods listed on the certificate may be classified under the listed tariff items. Goods contained in the same shipment but not listed on the certificate must be classified under the appropriate provision of the Customs Tariff .\n9. If certification for the goods is obtained after the date of accounting, the person who paid duties on the imported goods may apply for a refund. An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request , and in accordance with the provisions of the Customs Act . A copy of the requisite certificate should be attached to Form B2.\n10. For more information relating to the refund of duties paid on imported goods, refer to Memorandum D6-2-3, Refund of Duties . For information on the coding and processing of Form B2, refer to Memoranda D17-2-1, Coding of Adjustment Request Forms , and D17-2-2, Processing of Adjustment Request Forms .\nAdditional Information\n11. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nThis certificate is used for Canadian exports of films and may resemble certificates that other countries issue for their exports to Canada.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html" + }, + { + "id": "dmemo-D10-15-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-3", + "marginal_note": "References", + "part": "Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS3705.90 Legislative references: Customs Act Customs Tariff Other references: Beirut Agreement, 1948 . D6-2-3 , D11-11-3 . D17-2-1 , D17-2-2, Form B2 Superseded memorandum D: D10-15-3 dated November 16, 2006", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-3-eng.html" + }, + { + "id": "dmemo-D10-15-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item 9984.00.00\nKeywords: Sport, sporting goods, commercial goods, eligible, 9984, tariff item, armature sports\nOn this page Updates made to this D-memo Guidelines General Provisions Certification Diversion Additional Information References Applicable legislation Related D memoranda Issuing office Contact us Related links", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines General Provisions Certification Diversion\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-11-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General Provisions\n1. Tariff Item 9984.00.00 covers sporting goods that meet the following conditions:\n- Goods meant for Canadian athletes who compete at an amateur international level; and\n- Goods that Canadian athletes use only to train for or take part in international amateur competitions such as the Olympic Games, the Commonwealth Games, the Francophone Games, or other world-level championships or events.\nCertification\n2. Sporting goods imported under the conditional duties relief of tariff item 9984.00.00 must be accompanied by certification provided by the Canadian Olympic Committee.\n3. The certification request must be filed with the Canadian Olympic Committee by the internationally recognized national single sport or multi-sport governing body (for example: Canadian Yachting Association, Hockey Canada).\n4. The certification must include:\n- The signature of the Director of Sport System and Athlete Relations of the Canadian Olympic Committee.\n- A certification number issued by the Canadian Olympic Committee.\n- The date the certification was issued.\n5. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order with a detailed description of the goods. Provide a serial or identification number when applicable.\n6. Certification is to be provided in duplicate for each shipment.\n7. The date of issue of the certification must be within the six-month period prior to the date of accounting of the goods with the Canada Border Services Agency (CBSA).\n8. The CBSA will stamp each copy of the certification at the time of accounting. After processing, the original certification is to be retained with the CBSA office copy of the accounting document and the duplicate returned to the importer/owner with the receipt copy of the accounting document.\n9. Parts for eligible goods can be imported with a valid certification.\n10. Eligibility for this tariff item does not waive any permit requirements for specific goods.\nDiversion\n11. The importer is responsible to ensure that the goods are not sold or disposed of to a person or for a use not certified by the Canadian Olympic Committee, for a period of two years after the date of accounting. This condition can be met with a signed written statement by the athlete they are intended for, as shown below:\nI certify that the sports goods listed on Certificate No. ___ will not be sold or otherwise disposed of within two years of the date of accounting, unless sold or disposed of to a person who could otherwise have qualified to import them under tariff item 9984.00.00. (Signature of athlete)\n12. This statement is to be attached to the customs office copy of the accounting document. It does not replace the certification from the Canadian Olympic Committee.\n13. If the goods are sold or disposed of to a person who could otherwise have qualified, then a new certification should be obtained and presented to an officer of the CBSA upon request.\n14. As per Section 32.2 of the Customs Act , if the goods are diverted, a correction to the original declaration must be filed with the CBSA and any applicable duties and taxes paid.\n15. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6: Reason to believe and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-11-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "16. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-11-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-11", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Customs Act\nRelated D memoranda\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-02-07", + "current_to": "2026-02-07", + "citation": "Memorandum D10-15-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-11-eng.html" + }, + { + "id": "dmemo-D10-15-12-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods - religious articles.\nKey content: This memorandum explains the Canada Border Services Agency's (CBSA) administrative policy regarding the interpretation of tariff item 9986.00.00 of the Customs Tariff.\nKeywords: Release of goods; customs brokers; importers; CARM; commercial importation; tariff classification; special classification provisions; customs duties; duty-free allowance; religious articles.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Complete sets and accessories Documentation to support a claim for tariff item 9986.00.00\n- Definition of the specific religious articles included in tariff item 9986.00.00 Religious statues and statuettes Religious medals and crosses Religious figures and plaques, mounted or not Religious ancestral shrines Communion sets Oil stocks Crosiers Benitiers Sprinklers Incensers and incense boats Baptismal shells or fonts Scapulars Chapelets and rosaries Scroll sets Chanukah candlesticks Kiddush sets Mezuzah boxes Havdalah sets Seder plates Parts eligible under tariff item 9986.00.00\n- Additional Information\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- Reflect accessibility and plain language considerations\n- Align with the policy of Memorandum D10-0-1.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1.Tariff item 9986.00.00 reads as follows:\nReligious statues, statuettes, medals, crosses, figures, plaques or ancestral shrines, and communion sets, oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts, scapulars, chapelets, rosaries, Scroll sets, Chanuka candlesticks, Kiddush sets, Mezuzah boxes, Havdalah sets or Seder plates; Parts of all the foregoing.\n2. Tariff item 9986.00.00 is a list of specific religious goods that are eligible for the benefits of tariff item 9986.00.00. If an item is not listed it is not eligible for the benefits of the tariff item, even if it contains a religious motif or function.\n3. Tariff item 9986.00.00 provides for the articles listed if they:\n- are necessary to perform religious sacraments or ceremonies;\n- symbolically convey a meaningful aspect of a faith or religion; or\n- enhance the beauty or meaningfulness of a building or sanctuary dedicated to the worship of an ultimate reality or deity.\n4. Articles simply incorporating a religious motif are not eligible under tariff item 9986.00.00. They must generally be regarded as having a religious function or purpose.\n5. Examples of articles excluded from the provisions of tariff item 9986.00.00:\n- A Christmas tree ornament in the form of an angel mounted on a Christmas tree for decorative purposes.\n- Paper weights, jewellery for the adornment of the person, bookends, pencils and pens, and tombstones incorporating a religious design or symbol.\n6. Religious articles are not eligible for the benefits of the tariff item if they are:\n- incorporated into articles worn as jewellery such as earrings, brooches, tie pins and clips, cufflinks, dress studs, buttons, buckles, barrettes, dress combs, and other hair ornaments;\n- attached to a chain or bracelet, packaged with a chain or bracelet or invoiced with a chain or bracelet under one price;\n- incorporated in or affixed to other articles, such as paperweights, bookends, fancy boxes and watch bands;\n- jewellery findings and stampings that require further manufacturing in Canada\n7. The provisions of tariff item 9986.00.00 apply to all religious persuasions. There is no need for the religion to be in practice for the related object to be eligible. For example, in Canada International Trade Tribunal (CITT) case AP-2004-061, a statue of the ancient Egyptian Bast Cat was deemed eligible for the benefits of the tariff item 9986.00.00.\n8. Articles of mythology that are based on religious ideology or dogma are eligible for the benefits of tariff item 9986.00.00 when they are presented as one of the listed articles. Articles for entertainment purposes that are related to mythological narratives are not.\n9. Articles eligible for tariff item 9986.00.00 can be made of any material.\nComplete sets and accessories\n10. The following provisions shall be interpreted to include individual articles and complete sets: oil stocks, crosiers, benitiers, sprinklers, incensers, incense boats, baptismal shells or fonts.\n11. Complete sets that consist of complimentary items that are matched through harmony of design, such as matching trays, stands and dispensing utensils, are eligible for the benefits of tariff item 9986.00.00.\n12. Carrying cases and accessories specific to a listed good are eligible for the benefits of tariff item 9986.00.00 when imported with that item. If the carrying cases and accessories are imported separately they are not eligible for the benefits of the tariff item and remain classified under their respective classification number in Chapters 1 through 97.\n13. Portable communion sets, oil stock sets, sprinklers and baptismal kits are eligible under the tariff item 9986.00.00.\nDocumentation to support a claim for tariff item 9986.00.00\n14. The importer may be asked by the CBSA to provide a certification attesting that articles claimed under the tariff item are in fact for religious devotion. The certificate must:\n- be from an appropriate religious administration (e.g. Catholic or Anglican Diocese, Hindu Temple, Mosque, Synagogue) that has charitable status from the Canada Revenue Agency;\n- be signed by an ordained member of clergy (e.g. priest, minister, rabbi, imam) with a degree or certificate in divinity from a recognized university, seminary or other institution of religious studies;\n- briefly describe the article;\n- explain how it is used in religious services or why it is an explicit witness of a religious affiliation or devotion; and\n- be on the letterhead of the religious administration delivering it.\n15. Should the importer not be able to provide such certification, the goods may not be eligible to the benefits of the tariff item.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "Definition of the specific religious articles included in tariff item 9986.00.00", + "part": "", + "division": "", + "heading": "", + "text": "16. The following definitions apply, for the purpose of this Memorandum, to the articles eligible for the benefits of tariff item 9986.00.00. These definitions are in accordance with CITT rulings, including AP-2003-013 and AP-2004-061.\nReligious statues and statuettes\n17. Religious statues are carved, modeled, or cast representation, predominately of a single religious entity, life size or larger. Statuettes are carved, modeled, or cast representation of a single religious entity that are less than life-size.\nReligious medals and crosses\n18. Religious medals bear the representation of a religious image or design. Examples include: St. Christopher and other patron Saint medals, miraculous medals, Buddha and Hindu deity amulets.\n19. Crosses are ancient symbols that have religious significance to many groups. Both traditional and stylized crosses of any denomination are eligible. Examples of traditional crosses include the Latin Cross, the Greek Cross, the Celtic Cross and the Chi-Rho Cross.\n20. Rings that are fixed to the religious medal or cross and used to suspend, attach or wear the cross or medal are considered part of the goods.\nReligious figures and plaques, mounted or not\n21. A figure is a representation of a religious personage, shape or symbol. Generally, they are three dimensional religious representations, shapes or symbols that are not considered to be a statue, statuette, or plaque. These could include, for example, the Star of David (also called Magen David or Shield of David), Buddhist dorjes (Vajra), Hindu deities.\n22. A plaque is a flat wall hanging with decoration or lettering on it. The decoration or text must be of a religious nature, such as a prayer. Such prayers do not have to be found in religious manuscripts, such as the Bible, Torah, or Quran, to be religious. It can be any personal communication, reverent petition, praise or thanksgiving to God, deities, other spiritual entities, such as angels and saints, or objects of worship, such as the sun.\n23. Other articles, such as religious pictures and mottos, decoration plates, tapestries, tombstones, and grave markers are not eligible for the benefits of the tariff item, as their primary use is not for religious service or as a witness of a religious affiliation or devotion.\n24. Monuments incorporating a religious plaque or statue are eligible for the tariff item 9986.00.00.\nReligious ancestral shrines\n25. A religious ancestral shrine is a holy or sacred place, which is dedicated to a specific deity, ancestor, hero, martyr, saint, daemon, or similar figure of awe and respect. It can also be constructed to set apart a site which is thought to be particularly holy.\n26. Ancestral shrines often contain idols, relics, photos, cult images or other such objects associated with the figure being venerated. They may contain an altar, a small shelf, or a full table top. Many are small and consist of a statue on a pedestal or in an alcove, niche or grotto, or can be elaborate booths without ceilings.\n27. Shrines can be indoors, outdoors, or portable. Shrines are usually the centre of attention and are given a place of prominence for display.\n28. An ancestral shrine should not be confused with a temple. A temple is a building devoted to the worship of a God or Gods. Temples are not eligible for tariff item 9986.00.00.\nCommunion sets\n29. A communion set is a set of utensils for use in religious communion services. It may consist of two or more of the following articles: chalices, ciboria, communion cups, communion cup tray, glasses, cruets, cruet sets, flagons, patens, bread plates, absolution and host boxes, pyxes, viaticums, spoons and ladles, tweezers, intinction sets, ostensorium, lunula, monstrances, thabors, reliquaries, and lavabo bowls.\nOil stocks\n30. Oil stocks refer only to the containers or vessels in which various oils used in religious services are held, not to the oil itself. Large jars, or other containers, simply used to store oil are not considered to be oil stocks.\nCrosiers\n31. Crosiers are stylized shepherds' hooked staffs that are part of a bishop's regalia.\nBenitiers\n32. Benitiers are open holy water containers, into which worshippers dip their fingers before blessing themselves. They come in a wide variety of styles. They may:\n- be simple shallow bowls, to place on a table or stand;\n- have brackets or apparatus allowing them to be affixed to walls; or\n- be free-standing models in one or more pieces.\n33. Stands specifically designed as supports for a benitier and wall brackets or other apparatus for affixing a benitier to a wall, that are included with the benitier at the time of importation, are eligible for the tariff item. However, tables or other unattached stands on which benitier dishes may be set are not eligible.\nSprinklers\n34. Sprinklers are hand-held batons used to sprinkle holy water on congregations or objects during religious ceremonies. There are two types:\n- One has a solid metal handle with a ball on the end. The ball is dipped in a bucket of water and the water adhering to it is sprinkled onto worshippers or objects being blessed. This type usually comes as part of a set including a matching bucket and stand and the whole set qualifies under the tariff item.\n- The other holds the water in a reservoir in the handle.\nIncensers and incense boats\n35. Incensers, sometimes referred to as censers or thurible, are vessels used for the burning of incense during religious ceremonies, and available in a variety of sizes. They may include chains and stands.\n36. Incense boats are vessels specifically designed to hold and dispense incense. Mustard dishes, relish dishes, and other similar covered condiment dishes are not considered to be incense boats.\nBaptismal shells or fonts\n37. Baptismal fonts hold holy water for use during a baptism. Commonly of stone or ceramic, they range from shallow bowls to high-walled tubs or tanks. To be eligible for this tariff item, baptismal fonts are to be of the type permanently installed in churches.\n38. A font bowl imported together with a specifically designed base or support qualifies under the tariff items. However, unrelated tables or stands do not.\nScapulars\n39. Scapulars may be either:\n- Monastic - A short cloak covering the shoulders, originally prescribed by the Order of St. Benedict, to be worn by monks when engaged in manual labour or worn as a sign of devotion in church services.\n- Devotional - An article composed of two small squares of woolen cloth, wood or laminated paper, a few inches in size, fastened together by long strings passing over the shoulders. Most bear a devotional scripture and image.\n40. Scapulars are commonly worn as a badge of affiliation to the religious order that presents it.\nChaplets and rosaries\n41. Chaplets, also called chapelets or prayer beads, are a series of beads or knots strung together and used for counting prayers. They are used by various religions and may each have their own design, number and pattern of beads or knots. They may have devotional medals, crosses, crucifixes, or tassels attached to them.\n42. Kits consisting of all the necessary articles and materials required to assemble a chaplet, for example beads, string, medals, crosses, and crucifixes, are eligible for tariff item 9986.00.00.\n43. Rosaries are a specific type of chaplet used when reciting Rosary prayers. Common forms of rosaries are made up of a total of 59 beads. 54 beads are arranged in a loop of five sets of 10 small beads and a large or distinctive bead. Replacing one of the large beads can be a short string of five beads leading to a cross, crucifix or a medallion.\n44. Rosaries in the form of bracelets are eligible for tariff item 9986.00.00, provided they can be used to count a whole Rosary prayer.\nScroll sets\n45. Scroll sets may be either:\n- religious phylactery scroll sets known as tefillin. These are small boxes, usually made of leather, which contain small pieces of religious parchments with phrases from the Torah (Old Testament); or\n- Torah scrolls of handwritten parchments of the first five books of Moses. These sets usually include: Wooden rollers around which the scroll is rolled; Ties used to bind the two sides of the scroll together; A cloth (mantle), metal or wooden box used to cover the scroll; the crown (Keter) used to \"top\" the covered pair of wooden rollers (Maklot); The breast plate (Tzit) to hang over the mantle or wooden box; The pointer (Yad) used to track the text; Headpieces used to cap the ends of the wooden rollers; The cloth on which the scroll is laid.\nChanukah candlesticks\n46. Chanukah candlesticks, also called hanukkiah, are a nine pronged candelabrum. Also included are menorahs. Both Chanukah candlesticks and menorahs may use candles or oil and wicks. They may have more than one Shamash, by which the Chanukah lights are lit.\nKiddush sets\n47. A Kiddush set is a collection of items used to sanctify the Sabbath and holidays in the Jewish tradition. The Kiddush set may consist of any combination of a wine decanter, goblet(s), candle holder, tray(s), or bread board(s) or container(s) with a cloth to cover the loaves. They are usually matched through harmony of design.\nMezuzah boxes\n48. Mezuzah boxes are small cases, of any material, containing a scroll which depicts a religious blessing or prayer. They are usually tubular in shape, three to four inches tall, and may come with brackets or attachments to affix it to a door post.\nHavdalah sets\n49. A Havdalah set is a collection of ritual items used for the Havdalah ceremony. A complete Havdalah set commonly includes a carrying case, goblet(s), candle holder, spice box, and a single intertwined candle with multiple wicks.\nSeder plates\n50. Seder plates are most often large dishes, of any material, meant to hold the ceremonial foods during the Passover feast. They are usually divided into sections.\n51. Only the plates are eligible under tariff item 9986.00.00. Complete sets of dishes with pots and pans used during the Passover feast are not eligible for tariff item 9986.00.00.\nParts eligible under tariff item 9986.00.00\n52. Parts eligible under tariff item 9986.00.00 are identifiable components of an article listed in tariff item 9986.00.00, which is integral to the design and essential to the function of the product in which it is used, as defined in the Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff .\n53. When imported on their own, consumable goods, such as candles, oil, and incense, are not considered as a part of an eligible article for tariff item 9986.00.00. Consumable goods remain classified under their respective classification number in Chapter 1 through 97.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "54. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-12-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-12", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-0-1: Classification of Parts and Accessories in the Customs Tariff\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D10-15-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-12-eng.html" + }, + { + "id": "dmemo-D10-15-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-13", + "marginal_note": "Legislation", + "part": "Handicrafts", + "division": "", + "heading": "", + "text": "Tariff item No. 9987.00.00 reads as follows:\nThe following handicraft goods, originating in a country entitled to the benefits of the General Preferential Tariff, having forms or representing any national, territorial or religious symbols of the geographical region where produced, having acquired their essential characteristics by the handiwork of individual craftsmen using tools held by hand or tools not powered by machines other than those powered by hand or foot, being non-utilitarian and not copies or imitations of handicraft goods of any country other than the country in which they originate, and not produced in large quantities by sophisticated tools or by moulding:\nPuppets, musical instruments (other than guitars, viols, harpsichords or copies of antique instruments), gourds and calabashes, incense burners, retablos, fans, screens, lacquer ware, hand-carved picture frames, hand-carved figurines of animals, and religious symbols and statuettes, composed wholly or in chief part by value of wood, if not more than their primary shape is attained by mechanically powered tools or machines; Ornaments, mirrors and figurines, composed wholly or in chief part by value of bread dough; Hookahs, nargiles, candelabra and incense burners, composed wholly or in chief part by value of clay; Figurines, fans, hats, musical instruments, toys, sitkas, greeting cards and wall hangings, composed wholly or in chief part by weight of vegetable fibres or vegetable materials other than linen, cotton or corn husks; Figurines, masks, baskets and artistic cut-outs, composed wholly or in chief part by value of paper or papier maché; Puppets, bellows, pouffes, bottle cases, and wine or water bottles and jugs, composed wholly or in chief part by value of hide or of leather that has not been finished beyond tanning other than by individual craftsmen; Figurines, costume jewellery, beads, belts, hair pins, buttons, lamp bases and key holders, composed wholly or in chief part by value of coconut shell; Musical instruments, chimes, combs, fans, costume jewellery, beads, belts, hair pins, wall and table decorations, buttons, lamp bases, and key holders, composed wholly or in chief part by value of mother of pearl, horn, shell including tortoiseshell, or coral; Hookahs, nargiles, musical instruments, bells, gongs, incense burners, masks, adzes, mattocks, finger and keyhole plates, door handles and locks, hinges and latches, samovars, kukris and machetes, composed wholly or in chief part by value of base metals, if not more than their primary shape is attained by mechanically powered tools or machines; Bracelets, nargiles and hookahs, composed wholly or in chief part by value of glass; Fabrics decorated with crewel embroidery, hand-woven semi-finished wall hangings on back strap looms, reverse hand-sewn appliqué wall hangings, and dhurries, composed wholly or in chief part by weight of wool or cotton; Lanterns, composed wholly or in chief part by value of stone. Under this Act, the Governor in Council may amend the list of goods in this tariff item.\nGoods may be classified under this tariff item on production of a certificate in the duplicate in prescribed form with the information required to be provided with the form, and signed by a representative of the government of the country of origin or any other authorized person in the country of origin recognized by the Minister of National Revenue as competent for that purpose.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html" + }, + { + "id": "dmemo-D10-15-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-13", + "marginal_note": "Guidelines and General Information", + "part": "Handicrafts", + "division": "", + "heading": "", + "text": "1. The following definitions are intended to explain the Canada Border Services Agency (CBSA)'s interpretation of tariff item No. 9987.00.00:\n- (a) \"geographical region\" means the country of manufacture or a specific region of that country; that country must be entitled to the benefits of the General Preferential Tariff;\n- (b) \"non-utilitarian\" describes goods that may have a function (a utility) but that are obtained or valued for their artistic, religious, or cultural features.\n2. To have acquired their essential characteristics by the handiwork of individual craftsmen employing traditional manual skills, handicraft products must have been made by one or more of the following processes:\n- (a) solely by hand; or\n- (b) with tools held in the hand, which are not powered by machinery other than by machines powered by foot or by hand.\n3. Traditional manual skills are those skills handed down from generation to generation, such as:\nappliqué work, beating, branding, carving, chasing, crocheting, cutting, drawing, dyeing, embossing, embroidering, enamelling, engraving, etching, filigreeing, hammering, inlaying, joining, knitting, knotting, moulding, needlework, netting, painting, plaiting, printing, punching, quilting, rubbing, scraping or scratching, studding, tatting, tooling, twisting, weaving, etc.\n4. For the purpose of this memorandum, goods that exhibit or demonstrate traditional or artistic characteristics of the geographical region or country of origin where the goods are made by individual craftsmen, are considered to be handicrafts if:\n- (a) they have particular artistic or decorative features representative of that country;\n- (b) they do not copy or imitate, or attempt to copy or imitate, traditional, decorative, artistic, or indigenous products of any country other than the country of manufacture;\n- (c) they are not identical (in terms of size, design, method of production) to each other, meaning there is no evidence suggesting mass production or production line techniques were employed;\n- (d) there is no evidence that an original handicraft product was used as a \"model\" and reproduced in large quantities partly by hand and partly by sophisticated tools or by moulding; and\n- (e) they are produced by individual craftsmen that acquired their skills by formal training or working under close supervision.\nCertification\n5. Handicraft goods may only be classified under tariff item 9987.00.00 of the Customs Tariff when supported by the appropriate certification supplied by the recognized authority in the country of origin.\n6. A complete inventory of all goods imported in the shipment must be attached to the signed certification. Each article on the list is to be numbered in consecutive order and a detailed description of the good provided.\n7. The attached Appendix is an example of the certification wording that must accompany each imported shipment of goods accounted for under tariff item 9987.00.00.\n8. The importer is responsible to ensure that the handicraft certification is presented at time of accounting, or whenever requested by a CBSA officer.\n9. As per Section 32.2 of the Customs Act , if authorized certification of the goods is not available, the importer must file a correction to the original declaration of the goods and pay any applicable duties and taxes. For information regarding corrections to declarations of tariff classification, please consult Memorandum D11-6-6 , \"Reason to believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\nAdditional Information\n10 . For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Information on how to obtain an Advance Ruling may be found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nExample of wording for the certification of goods imported under tariff item 9987.00.00\nThis certification is with respect to the _________________ (quantity) articles numbered consecutively and described on the attached inventory sheet, imported by _________________________ (name of importer).\nI certify that the goods listed and described on the attached inventory sheet are handicraft products that have been made by individual craftsmen of _______________________ (region and/or country where produced) using tools held by hand or tools not powered by machines other than those powered by hand or foot. These goods are not imitations of handicraft goods of any country other than the country in which they originate. These goods are not produced in large quantities by sophisticated tools or by moulding.\n_____________________________________________ Name and title of official\n_____________________________________________ Address\n_____________________________________________ Signature of official\n__________________________ Date", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html" + }, + { + "id": "dmemo-D10-15-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-13", + "marginal_note": "References", + "part": "Handicrafts", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9987.00 Legislative references: Customs Act Customs Tariff , tariff item 9987.00.00 Other references: D11-6-6 , D11-11-3 Superseded memorandum D: D10-15-13 dated May 1, 1998", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-13-eng.html" + }, + { + "id": "dmemo-D10-15-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-15", + "marginal_note": "Guidelines and General Information", + "part": "Interpretation of Tariff Item 9959.00.00", + "division": "", + "heading": "", + "text": "Administrative Policy\n1. Certain materials are admissible free of duty under tariff item 9959.00.00 when for use in the manufacture of passenger automobiles, buses, lorries (motor trucks), ambulances or hearses,\n2. The Canada Border Services Agency considers goods such as plastic sheeting, textiles, paper products, etc., not cut to size or shape, and artificial plastic moulding pellets to be \"material\" for the purposes of tariff item 9959.00.00. This does not include products such as cutting oils which may be used in the manufacturing process but which do not form part of the finished product. This broad interpretation has been given to both the English and French versions of the Customs Tariff .\n3. Tariff item 9959.00.00 is not restricted to materials for use in the manufacture of parts and accessories for original equipment manufacturing purposes; materials for use in the manufacture of aftermarket parts (repair and replacement parts) and across-the-counter accessories are also admissible. For example, materials for use in the manufacture of accessories such as car masks (grille protectors for sports cars), or wiring for use in the manufacture of parts such as ignition sets, are eligible for consideration under tariff item 9959.00.00.\n4. The words \"for use in the manufacture\" are subject to the legal definition as found in section 2 of the Customs Tariff , which reads as follows:\n\"for use in,\" wherever it appears in a tariff item in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.\n5. Snowmobiles, golf carts and similar recreational vehicles are not considered to be \"passenger automobiles\" for the purposes of tariff item 9959.00.00 .\nAdditional Information\n6. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-15-eng.html" + }, + { + "id": "dmemo-D10-15-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-15", + "marginal_note": "References", + "part": "Interpretation of Tariff Item 9959.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9959.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-15 dated February 6, 1998", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-15-eng.html" + }, + { + "id": "dmemo-D10-15-16-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-16", + "marginal_note": "Legislation", + "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91", + "division": "", + "heading": "", + "text": "Customs Tariff\n39.26 Other articles of plastics and articles of other materials of heading Nos. 39.01 to 39.14.\n3926.90.10 - - - For use in the manufacture of fire fighting vehicles; . . .\n73.26 Other articles of iron or steel.\n7326.90.10 - - - For use in the manufacture of fire fighting vehicles; . . .\n83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal.\n8302.30.10 - - - For use in the manufacture of fire fighting vehicles\n87.08 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 - Other parts and accessories:\n8708.29.91 - - - Parts and accessories for use in the manufacture of fire fighting vehicles; . . .\n8708.99.91 - - - Parts and accessories for use in the manufacture of fire fighting vehicles; . . .", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html" + }, + { + "id": "dmemo-D10-15-16-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-16", + "marginal_note": "Guidelines and General Information", + "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91", + "division": "", + "heading": "", + "text": "1. Canadian manufacturers of fire fighting vehicles of tariff item 8705.30.00 should be aware that aerial ladders imported for the manufacture of fire trucks are classified in heading 84.28 as outlined in Explanatory Note (III)(F) entitled “Mechanical Ladders” to heading 84.28.\n2. In the case of a chassis for a fire fighting vehicle made in Canada and exported to the United States to have an aerial ladder installed, the vehicle loses its identity as Canadian goods since American value has been added. Upon return to Canada, the chassis incorporating an aerial ladder has the essential character of a fire fighting vehicle and is entitled to tariff classification under tariff item 8705.30.00.\n3. A chassis, not made in Canada, with an aerial ladder is entitled to tariff classification under tariff item 8705.30.00 provided it has the essential character of a complete or finished fire fighting vehicle.\nAdditional Information\n4. For certainty regarding the tariff classification of a particular good, importers may request an Advance Ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html" + }, + { + "id": "dmemo-D10-15-16-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-16", + "marginal_note": "References", + "part": "Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926.90, 7326.90, 8302.30, 8708.29, and 8708.99 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-16 dated February 16, 1998", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-16-eng.html" + }, + { + "id": "dmemo-D10-15-18-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-18", + "marginal_note": "Legislation", + "part": "Tariff Items 9967.00.00 and 9968.00.00", + "division": "", + "heading": "", + "text": "Tariff item 9967.00.00 reads:\nGoods, other than seat covers of textile fabric, for use in aircraft, ground flying trainers, aircraft engines or airborne aircraft equipment, and parts thereof.\nTariff item 9968.00.00 reads:\nGoods of Section XV or XVI or of Chapter 15, 25, 28, 32, 34, 37, 38, 39, 40, 48, 68, 69, 90, or 94, for the manufacture, repair, maintenance, rebuilding, modification or conversion of aircraft, ground flying trainers or aircraft engines, and parts thereof.\nSection 2 of the Customs Tariff reads, in part:\n\"For use in\", wherever it appears in a tariff item, in respect of goods classified in the tariff item, means that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html" + }, + { + "id": "dmemo-D10-15-18-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-18", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Items 9967.00.00 and 9968.00.00", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions are applicable to the interpretation of tariff items 9967.00.00 and 9968.00.00.\nArticles Products that are semi-manufactured or manufactured from any material and have a definite shape. They may be in the rough without any designated use or they may be in semi-finished or completely finished form which would render them suitable for a specific purpose. Civil Aircraft The term \"civil aircraft\" includes all aircraft except military aircraft. The term also includes balloons (free or captive), dirigibles, gliders, hang gliders, other non-powered aircraft, helicopters, airplanes, and other aircraft. Goods Products that may either be a material or an article. Thus, the term goods encompass both terms, i.e., materials or articles. Materials Products that may be natural or synthetic substances and mixtures thereof. They may be manufactured to a degree. They may be without specific shape and must not be cut to size to render them suitable for a specific purpose. Examples are moulding pellets, pigments, paint and paper, metal, plastic materials in sheet, tube or rod form. Repair The adjustment or the replacement of parts to aircraft, aircraft engines, or parts of all the foregoing to restore the article to its original operating conditions. Servicing functions carried out to the aircraft while stationed for the embarking and disembarking of passengers, such as, refueling, sanitary servicing, water servicing, replenishing food and beverage supplies are not included within the meaning of repair and maintenance for the purpose of tariff item 9968.00.00.\n2. The term \"for use in\" is defined in Section 2 of the Customs Tariff , and reproduced above. The words \"wrought or incorporated into\" are interpreted to mean that there must be a degree of permanency to the incorporation into the host good. The words \"or attached to, other goods\" are interpreted to mean fastened or affixed. The connections should be substantial but need not be permanent in nature. In all three instances (i.e., wrought into, attached to, or incorporated into) the imported goods must form an integral component of the aircraft, ground flying trainers, aircraft engines, airborne aircraft equipment, or parts thereof. The words \"for use in\" would exclude goods that may be attached to aircraft at the beginning or during the flight, but are removed at any ground point or at the finishing point of the flight.\nTariff item 9967.00.00\n3. This tariff item covers a broad range of goods. There are two specific criteria that must be met. The good must:\n- (a) not be seat covers made of textile fabric; and\n- (b) must meet the definition of the term \"for use in\" as defined in section 2 of the Customs Tariff and be subject to the CBSA's interpretation of the words \"wrought into,\" \"attached to,\" and \"incorporated into.\"\n4. Generally, consumable goods do not meet the definition of \"for use in\" found in section 2. Examples of such goods include grease and fuel oil.\n5. Examples of goods eligible for classification under tariff item 9967.00.00 include:\n- (a) Various materials (including paint, lacquers, and glue) and articles of glass, metal (including bolts and fittings), plastic, textile fabric, and paper fabric normally used in the construction or repair of aircraft, ground flying trainers, aircraft engines, airborne aircraft equipment, and parts thereof;\n- (b) Gauges of various types, electronic equipment, computer devices, and communicating head gear (of the kind used in the cockpit) which are permanently attached to the aircraft;\n- (c) Ovens that are fastened to the aircraft;\n- (d) Life rafts (which may also be used as chutes) that are fastened to the aircraft;\n- (e) Portable hand-held global positioning systems specifically designed for use on aircraft (i.e., such goods must have built-in assists to aviation such as aviation software, Jeppeson aviation data bases and mapping helps, and aviation installation and mounting kits). Other global positioning systems are excluded from the provisions of tariff item 9967.00.00.\n6. Examples of goods that do not qualify for classification under tariff item 9967.00.00 include:\n- (a) Goods utilized on the aircraft but not permanently attached thereto such as dishes, pillows, blankets, life jackets, life rafts (of the type not attached to the aircraft), aviation fuel, emergency flashlights, and galley carts used to serve meals and beverages;\n- (b) Goods that may be temporarily connected to the aircraft during flight but are removed at destination such as cargo containers, portable food boxes, inflight headphones of the type distributed to passengers, certain geophysical instruments of heading 90.15, and cameras of heading 90.07.\nTariff item 9968.00.00\n7. This tariff item covers a large range of goods for use in the manufacture, repair, maintenance, rebuilding, modification, or conversion of aircraft, ground flying trainers or aircraft engines, and parts thereof. There are a number of specific criteria that must be met in order to classify goods under tariff item 9968.00.00. The goods must:\n- (a) be classified in Section XV or XVI or in Chapter 15, 25, 28, 32, 34, 37, 38, 39, 40, 68, 69, 90, or 94 of the Customs Tariff ;\n- (b) be used directly in the manufacturing or repairing operation (in accordance with the CBSA's interpretation of the term \"directly\" as indicated below) of aircraft, ground flying trainers or aircraft engines, and parts thereof.\n8. The word \"directly\" means there must be a close connection or link between the machinery or apparatus used in the process of production or repair of the aircraft, ground flying trainers or aircraft engines or parts thereof. Consequently, machinery and apparatus used in the planning and designing process of a manufacturing operation would not be included.\n9. Examples of goods classifiable under tariff item 9968.00.00 include:\n- (a) production equipment such as stationary or other non-mechanical holding jigs, moulds, air tools;\n- (b) scaffolding;\n- (c) non-mechanical hand tools owned by the company (excluding such tools owned by the mechanics or technicians);\n- (d) test equipment used to evaluate/analyze the quality and characteristics of production or repair;\n- (e) consumable tools e.g., tumbling media, abrasive stones and wheels, and cutting blades;\n- (f) cleaning powders, cutting oils, etching compounds used directly or consumed in the production or repair process;\n- (g) chemicals for treating aircraft skins;\n- (h) non-mechanical chemical tanks;\n- (i) operable prototypes that are actually used in test flights.\n10. The following goods are not considered to be used directly in the repair or manufacture of aircraft, ground flying trainers, aircraft engines, and parts thereof and/or are not classified in the Sections or Chapters specified in tariff item 9968.00.00. Consequently, they are not classified under this tariff item:\n- (a) goods for administrative operations associated with production facilities (office equipment, paper, furniture, etc.);\n- (b) computer design equipment (such as CAD/CAM) and other goods for use in the research, development, and design of aircraft, ground flying trainers, aircraft engines, and parts thereof, rather than in the production of these goods;\n- (c) non-operable prototypes;\n- (d) inventory handling equipment such as lift trucks, dollies, cradles, pallets, and containers;\n- (e) structural, heating, cooling, plumbing, fire extinguishing, general electrical distribution equipment, and other similar equipment found in production facilities but not directly associated with the production processes;\n- (f) test equipment other than that used directly in the repair and manufacture of aircraft, aircraft engines; and parts thereof;\n- (g) fuel and lubricating oils for machinery and other plant equipment;\n- (h) sweeping machines that sweep the production area.\n11. Goods used directly in the production or repair of aircraft, ground flying trainers, aircraft engines, or parts thereof, that do not fall within one of the Sections or Chapters specified in the tariff item do not qualify. For example, engine transport stands classified under heading 87.16. In addition, servicing equipment classified under Chapter 87, such as fuel trucks, lavatory service trucks, baggage wagons, and tractors, do not qualify.\nAdditional Information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html" + }, + { + "id": "dmemo-D10-15-18-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-18", + "marginal_note": "References", + "part": "Tariff Items 9967.00.00 and 9968.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9967.00, HS 9968.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-18 dated May 9, 2014", + "history": "", + "last_amended": "2023-01-18", + "current_to": "2023-01-18", + "citation": "Memorandum D10-15-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-18-eng.html" + }, + { + "id": "dmemo-D10-15-19-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-19", + "marginal_note": "Legislation", + "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\n9962.00.00 - The following for use in the repair of road tractors for semi-trailers, motor vehicles principally designed for the transport of persons or goods, or fire fighting vehicles, and chassis therefor:\n- ... Stampings for bodies, cowls, door pillars, fenders, front ends, hoods, instrument boards, shields or baffles, of plain or coated metal, in the rough, trimmed or not, whether or not welded in any manner before final forming or piercing but not metal finished in any degree, including such stampings incorporating piece or clinch nuts, but excluding such stampings for door pillars, shields and baffles for current models of motor vehicles principally designed for the transport of less than ten persons or for the transport of goods; ...", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html" + }, + { + "id": "dmemo-D10-15-19-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-19", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00", + "division": "", + "heading": "", + "text": "1. Tariff item No. 9962.00.00 (9962) provides for body, cowl, fender, front end, hood, instrument board, shield or baffle stampings in the rough, whether or not trimmed after the stamping process.\n2. While the stamping may be either plain, or coated with a metal protective coating, they must not be further metal finished in any way, including welding.\n3. In order to remain classified under 9962, all welding operations must have taken place prior to the final stamping operation; for example, pieces of metal sheeting may be welded together for the purposes of forming the outer skin for a back tail gate or side of a vehicle prior to the final stamping operation. However, outer skins and inner stampings or brackets welded together after the final stamping operation to form doors, hoods, etc., are excluded from the tariff item. The resulting products in such cases are unfinished parts and classified as parts for the purpose of the Customs Tariff .\n4. Stampings classified under 9962 may have pierce or clinch nuts incorporated therein provided that the nuts were added during or before the final stamping process.\n5. Stampings to which threaded bolts have been welded after the final stamping process are not eligible for 9962.\n6. In addition, 9962 specifically excludes door pillars, shields, and baffles stampings for current models of vehicles of heading Nos. 87.03 or 87.04.\n7. All of the conditions specified in the preamble of the tariff item must also be met. The goods listed in the tariff item must be for use in the repair of road tractors, motor vehicles for the transport of persons or goods, fire fighting vehicles, and chassis of such vehicles.\n8. Stampings for the tractors of tariff item Nos. 8701.10.10, 8701.30.00, or 8701.90.90 are properly classified under tariff item No. 8708.29.11.\nAdditional Information\n9. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html" + }, + { + "id": "dmemo-D10-15-19-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-19", + "marginal_note": "References", + "part": "Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9962.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-19 dated February 9, 1998", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-19", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-19-eng.html" + }, + { + "id": "dmemo-D10-15-20-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-20", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target Audience: Importers that import vehicles that are 25 years or older.\nKey content: The interpretation of tariff item 9966.00.00 of the Customs Tariff and the goods that are eligible for consideration under this tariff item.\nKeywords: Vehicles, more than 25 years old", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-15-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html" + }, + { + "id": "dmemo-D10-15-20-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-20", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Motor Vehicles Articles Additional Information\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-15-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html" + }, + { + "id": "dmemo-D10-15-20-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-20", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-Memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-15-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html" + }, + { + "id": "dmemo-D10-15-20-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-20", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Tariff item No. 9966.00.00 reads as follows:\n- The following vehicles, manufactured more than 25 years prior to the date of importation, and articles for use solely or principally with those vehicles:\n- Road tractors for semi-trailers;\n- Motor vehicles principally designed for the transport of persons or goods (other than vehicles specially designed for travelling on snow, golf cars and similar vehicles, and dumpers designed for off-highway use);\n- Fire fighting vehicles;\n- Motorcycles (including mopeds), cycles fitted with an auxiliary motor, and side cars.\nMotor Vehicles\n2. Motor vehicles that are eligible for consideration under tariff item 9966.00.00 must satisfy the following criteria:\n- The vehicle must be more than 25 years old at the date of importation. This is the actual month and year of manufacture rather than the model year.\n- The vehicle must be of a type cited in the tariff item.\n- The vehicle must conform to its original appearance and configuration that existed at the time of manufacture.\n3. Vehicles that have been modified and are no longer in their original configuration (such as hot rods, street rods, etc.) do not qualify for consideration under tariff item 9966.00.00. However, modifications such as changes required to have the vehicles conform to safety standards or provincial or territorial registration requirements would not necessarily exclude them from tariff item 9966.00.00.\n4. For the purpose of administering tariff item 9966.00.00, the terms \"golf cars\" and \"golf carts\", as found in the English version of the Customs Tariff , Explanatory Notes, and Memoranda D series are to be considered interchangeable.\nArticles\n5. Tariff item 9966.00.00 also provides duty-free importation of articles for use in vehicles that would qualify for consideration under this tariff item. Eligible articles are limited to those solely or principally for qualifying vehicles and would maintain the original appearance and configuration of the vehicle. These may be either original articles or reproductions.\n6. Articles that incorporate modern safety features or other technological developments may be considered under tariff item 9966.00.00, provided that they are solely or principally for use with qualifying vehicles and do not compromise the original configuration of the vehicle. An example could be a vehicle specific safety modification article required to allow the vehicle to be registered in a province/territory and be deemed roadworthy.\n7. General purpose/universal articles that can be used in both vehicles covered and not covered under tariff item 9966.00.00 are not eligible for consideration.\nAdditional Information\n8. Procedures for obtaining an advance ruling to confirm the tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-15-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html" + }, + { + "id": "dmemo-D10-15-20-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-20", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-15-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-20-eng.html" + }, + { + "id": "dmemo-D10-15-21-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-21", + "marginal_note": "Legislation", + "part": "Interpretation of Tariff Item 9958.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff Item 9958.00.00 – Parts, accessories and articles, excluding tires and tubes, for use in the manufacture of original equipment parts for passenger automobiles, trucks or buses, or for use as original equipment in the manufacture of such vehicles or chassis therefor.", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html" + }, + { + "id": "dmemo-D10-15-21-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-21", + "marginal_note": "Guidelines and General Information", + "part": "Interpretation of Tariff Item 9958.00.00", + "division": "", + "heading": "", + "text": "Administrative Policy\n1. Any importer can utilize tariff item 9958.00.00 for the duty-free importation of articles (except tires and tubes), parts, and accessories. This is with the requirement that satisfactory evidence is produced confirming that the imported goods are used either:\n- (a) in the manufacture of original equipment parts for passenger automobiles, trucks, or buses; or\n- (b) as original equipment in the manufacture of such vehicles or chassis.\n2. The imported articles, parts, or accessories may be in the form of completed goods, or incomplete goods that require further processing and/or assembly to become completed goods. In both instances, the completed goods can be either used in Canada or subsequently exported, provided that they are employed only in original equipment applications outlined in the tariff item.\n3. As previously stated, in order to qualify for the benefits of tariff item 9958.00.00, importers must be able to substantiate the actual end-use of the articles, parts, or accessories to the satisfaction of the CBSA. This would take the form of a verifiable part number audit trail both inside and outside Canada. In addition, importers must be able to provide the CBSA, upon request, with relevant documentation such as copies of contracts or letters of understanding.\nExclusions\n4. In addition to tires and tubes for original equipment, articles, parts, and accessories for after-market applications, and goods in the form of materials are not eligible for consideration under tariff item 9958.00.00. Goods in the form of materials may be entitled to consideration for concessionary relief under tariff item 9959.00.00. Please refer to Memorandum D10-15-15, Interpretation of Tariff Item No. 9959.00.00 .\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html" + }, + { + "id": "dmemo-D10-15-21-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-21", + "marginal_note": "References", + "part": "Interpretation of Tariff Item 9958.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9958.00 Legislative references: Customs Tariff Other references: D10-15-15 , D11-11-3 Superseded memorandum D: D10-15-21 dated June 26, 1998", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-21-eng.html" + }, + { + "id": "dmemo-D10-15-22-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-22", + "marginal_note": "Legislation", + "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff item No. 9961.00.00 reads in part:\nThe following for use in the repair of road tractors for semi-trailers, motor vehicles principally designed for the transport of persons or goods, or fire fighting vehicles, and parts thereof:\n… Vacuum, hydraulic or air control assemblies, other than spring brakes; …\n… Parts of the foregoing, …", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html" + }, + { + "id": "dmemo-D10-15-22-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-22", + "marginal_note": "Guidelines and General Information", + "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00", + "division": "", + "heading": "", + "text": "Qualifying Goods\n1. The following goods are considered to be hydraulic control assemblies or parts thereof under tariff item No. 9961.00.00:\n- (a) pump bodies and covers;\n- (b) modulator valves;\n- (c) automatic shift kits;\n- (d) shifts (valve body/transfer plates);\n- (e) seals;\n- (f) O-rings;\n- (g) lip seals;\n- (h) sealing rings;\n- (i) metal clad seal-front for automatic transmissions;\n- (j) gasket kits;\n- (k) transmission kits;\n- (l) overhaul kits; and\n- (m) filters.\n2. All goods classified under tariff item No. 9961.00.00 must meet the conditions of the preamble thereto.\nNon-qualifying Goods\n3. The following goods are not entitled to the benefits of tariff item No. 9961.00.00:\n- (a) transmission bands;\n- (b) metal clad seals,-front for standard transmissions;\n- (c) (automatic) transmission kits or gasket kits with clutch plates;\n- (d) (automatic) hydraulic transmissions;\n- (e) master overhaul kits wherein the clutch plates represent more than 50% of the net value;\n- (f) planetary gears; and\n- (g) clutch assemblies.\n4. It is important to note that the foregoing lists are not necessarily exhaustive.\nAdditional Information\n5. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html" + }, + { + "id": "dmemo-D10-15-22-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-22", + "marginal_note": "References", + "part": "Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Division Headquarters file: HS 9961.00 Legislative references: Customs Tariff , tariff item No. 9961.00.00 Other references: D11-11-3 Superseded memorandum D: D10-15-22 dated June 24, 1998", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-22-eng.html" + }, + { + "id": "dmemo-D10-15-24-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-24", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: How to determine if commercial goods are eligible to claim tariff item No. 9979.00.00 – Goods specifically designed to alleviate the specific effects of a disability\nKeywords: Disability, commercial goods, eligible, 9979, tariff item, specifically designed", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D10-15-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html" + }, + { + "id": "dmemo-D10-15-24-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-24", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines First Part: Specifically designed to alleviate the specific effects of a disability Second Part: Articles and materials for use in such goods Additional Information\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D10-15-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html" + }, + { + "id": "dmemo-D10-15-24-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-24", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- reflect accessibility and plain language considerations\n- reflect changes made to the wording of tariff item 9979.00.00\n- reference current Canadian International Trade Tribunal jurisprudence\n- define the term “disability”", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D10-15-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html" + }, + { + "id": "dmemo-D10-15-24-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-24", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Tariff item No. 9979.00.00 reads as follows: Goods specifically designed to alleviate the specific effects of a disability, and articles and materials for use in such goods.\nProvision for tariff item 9979.00.00\n1. In order for a good to qualify for the duty free benefits of tariff item 9979.00.00, it must satisfy one of the following two parts:\n- The good must be specifically designed to alleviate the specific effects of a disability; or\n- The good must be an article or material for use in a good specifically designed to alleviate the specific effects of a disability.\nPart One: Specifically designed to alleviate the specific effects of a disability\n2. The first part requires that during the research, design or development stages of creating a good, the designer, manufacturer or producer makes deliberate and conscious decisions to incorporate specific design elements that alleviate the specific effects of a disability.\n3. The word disability is defined in the Accessible Canada Act as: “any impairment, including a physical, mental, intellectual, cognitive, learning, communication or sensory impairment — or a functional limitation — whether permanent, temporary or episodic in nature, or evident or not, that, in interaction with a barrier, hinders a person's full and equal participation in society.”\nThe scope of \"specifically designed\"\n4. The expression \"specifically designed\" for this tariff item should not be interpreted to mean \"exclusively designed\" or \"solely designed\" for a purpose. It should be evident that there was an intent to alleviate a debilitating effect by some aspect of the design.\n5. The design intent of a good that alleviates the specific effects of a disability can also be inclusive, meeting the needs of a broad spectrum of the population. The principle of \"universal design\", where products are designed to meet the needs of persons with and without disabilities, can include features that make the product eligible for tariff item 9979.00.00. Even if one part of the product was designed to help with a disability, the product may qualify for tariff item 9979.00.00, even if other design elements allow the good to be used by a broad range of people.\n6. Simply because a person with a disability uses and benefits from a particular good does not automatically mean it meets the \"specifically designed\" provision of tariff item 9979.00.00.\n7. Conversely, because a good can be used by persons without a disability does not mean it wasn't “specifically designed” to help with the effects of a disability.\nDocumentation to support a claim for tariff item 9979.00.00\n8. No supporting documentation is required for goods identified in GST/HST Memoranda 4.2 “Medical and Assistive Devices” or for goods that the Canadian International Trade Tribunal ( CITT ) has previously ruled as qualifying for tariff item 9979.00.00. The Canada Border Services Agency (CBSA) considers those goods eligible for the duty-free benefit under tariff item 9979.00.00.\n9. For all other goods, importers claiming the benefits of tariff item 9979.00.00 are required to support their claim by providing evidence that a product was specifically designed, or there was purposeful intent, to assist persons with disabilities in alleviating the specific effects of those disabilities. Such evidence must be made available to the CBSA, upon request by an officer. Evidence may come from various sources, however it should be clear and convincing, and can include the following information:\n- The name of a particular disability(ies) that the good was specifically designed to alleviate the specific effects of;\n- A detailed description of how the good was designed or intended to alleviate the effects of the disability(ies); and\n- Documentation that identifies that a deliberate and conscious effort was made by the designer, manufacturer or producer of the good to incorporate the specific needs of a disabled person in alleviating the effects of their disability in the research, design or development of the subject good. This evidence may include, but is not limited to, certification from a standards organization, industry research studies, technical or engineering documents, instruction manuals and product testing reports.\nThird party endorsements and/or approvals\n10. A third party endorsement, approval, certification or compliance with a particular standard may be considered as part of the evidence used to support a claim that a good has been specifically designed to assist persons with disabilities in alleviating the specific effects of those disabilities.\n11. Such endorsements or certification should be considered along with the evidence of design intent and best use of the good when determining if it qualifies for tariff item 9979.00.00.\nPart Two: Articles and materials for use in such goods\n12. The second part of tariff item 9979.00.00 includes a distinct provision for articles and materials for use in the qualifying good. This includes parts necessary for the original manufacture of the good, repair or replacement. In order for articles and materials to qualify for the second part of tariff item 9979.00.00, the importer must ensure that the host good satisfies the first part outlined in paragraph 1 above.\n13. When articles and materials imported under tariff item 9979.00.00 are diverted to a non-qualifying use, the original Commercial Accounting Document (CAD) must be adjusted accordingly and any duties and taxes owing paid (refer to Memorandum D11-8-5, Conditional Relief Tariff Items ).\nAdditional Information\n14. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D10-15-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html" + }, + { + "id": "dmemo-D10-15-24-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-24", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nSuperseded D memoranda\nD10-15-24 dated October 21, 2024\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-24", + "current_to": "2026-03-24", + "citation": "Memorandum D10-15-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-24-eng.html" + }, + { + "id": "dmemo-D10-15-25-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-25", + "marginal_note": "Legislation", + "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10", + "division": "", + "heading": "", + "text": "Customs Tariff\nTariff Item Description of Goods 51.12 Woven fabrics of combed wool or of combed fine animal hair. - Containing 85% or more by weight of wool or of fine animal hair: 5112.11 - - Of a weight not exceeding 200 g/m 2 5112.19 - - Other 5112.19.00.10 - - - - - For use in the manufacture of apparel, other than uniforms designed to identify members of a specific group 5112.19.00.90 - - - - - Other", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html" + }, + { + "id": "dmemo-D10-15-25-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-25", + "marginal_note": "Guidelines and General Information", + "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10", + "division": "", + "heading": "", + "text": "1. This memorandum affects woven fabrics of combed wool or of combed fine animal hair, containing 85% or more by weight of wool or of fine animal hair, of a weight exceeding 200 g/m 2 .\n2. Uniforms, and the fabric from which they are made, are generally subject to abusive wear. Accordingly, the durability of the fabric from which they are made is a more important attribute than fashion appearance. Fabrics used for uniforms usually meet specific performance specifications.\n3. The term \"specific group\" includes a broad range of organizations throughout the private and public sectors. Such groups may be found within corporations, armed forces, religious institutions, schools, professions, occupations, sport teams, public service departments or agencies and other organizations.\n4. The use of uniforms by these types of organizations is often an effort in branding and developing a standard image. A uniform is identifiable by homogeneous fabrics, designs and colours, and not simply by a common logo.\n5. Uniform clothing includes upper garments, such as jerseys, coats and jackets; lower garments, such as pants, skirts and shorts; or full body garments, such as coveralls and dresses. Uniforms do not include accessories, such as gloves, mittens, hats, socks, scarves, ties and/or belts.\n6. Corporate and occupational uniforms include apparel chosen by an employer to be worn exclusively by its employees during working hours.\n7. Sports uniforms include a set of standard clothing worn by members of an athletic organization while participating in that organization's activity. For example, official hockey jerseys worn by team members during a hockey game are included.\n8. Goods that do not qualify under classification number 5112.19.00.10 include fabrics for jackets and other paraphernalia worn, for example, by the general public, a fan base of a sports team, and the coaching or training staff.\n9. For the administration of these end-use tariff items, the importer must be able to prove that the imported fabrics are not for use in the production or manufacture of uniforms.\nExamples of Uniforms\n10. Some examples of uniforms are contained in the attached appendix. This list is not exhaustive.\nAdditional Information\n11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nGroup Examples of uniforms worn by: Corporations Airline employees Repair personnel Couriers Armed Forces Military personnel (e.g., battle fatigues or dress uniforms) Religious Institutions Clergy School Students of a private school Organization Red Cross workers Boy Scouts Girl Guides Occupation Aluminium foundry workers Nurses Referees Doctors Sports Team Registered members of sports organizations (e.g., official jerseys worn by members of NHL Teams) Public Service Postal workers Border services officers Correctional Institutions Inmates in prisons Prison guards Emergency Services Paramedics Firefighters Hospitality Industry Restaurant employees Hotel employees Museum employees Policing Police officers Security guards", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html" + }, + { + "id": "dmemo-D10-15-25-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-25", + "marginal_note": "References", + "part": "Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Division Headquarters file: HS 5112.19 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-15-25 dated February 6, 2007", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-25", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-25-eng.html" + }, + { + "id": "dmemo-D10-15-26-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-26", + "marginal_note": "Legislation", + "part": "Goods to be employed in a noxious atmosphere", + "division": "", + "heading": "", + "text": "Departmental Consolidation of the Customs Tariff\nTariff items:\n3926.20.10 - - - Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere;\n3926.90.10 - - - Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere;\n4015.19.10 - - - Protective gloves to be employed with protective suits in a noxious atmosphere;\n4015.90.10 - - - Protective suits and parts thereof, to be employed in a noxious atmosphere;\n6113.00.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6117.90.10 - - - Of protective suits, to be employed in a noxious atmosphere;\n6210.10.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6210.40.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6210.50.10 - - - Protective suits, to be employed in a noxious atmosphere;\n6217.90.10 - - - Of protective suits to be employed in a noxious atmosphere;\n6307.90.10 - - - Respirators, NIOSH approved or equivalent, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html" + }, + { + "id": "dmemo-D10-15-26-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-26", + "marginal_note": "Guidelines and General Information", + "part": "Goods to be employed in a noxious atmosphere", + "division": "", + "heading": "", + "text": "1. The term “noxious atmosphere” has the same scope in every tariff item in which it occurs.\n2. Each of the tariff items listed in the legislation must first meet the terms of the headings and subheadings under which they fall.\n3. The Canadian International Trade Tribunal (CITT), in its decision in AMD Ritmed Inc. v. the President of the Canada Border Services Agency (AP-2014-013-/015) (referred as AMD Ritmed in this memorandum) established that a hospital falls within the term “noxious atmosphere” as many serious and even life-threatening types of infection are present in a hospital setting.\n4. The decision also confirmed that isolation gowns are a protective suit as it protects parts of the body from exposure to infections. The CBSA also recognizes single use coveralls, single use aprons and disposable lab coats as protective suits.\nWhat is a “noxious atmosphere”?\n5. In AMD Ritmed , the CITT examined the definitions of noxious atmosphere, as indicated below:\n- Noxious: harmful, injurious (noxious fumes), synonyms: poisonous, virulent, toxic, harmful.\n- Atmosphere: the air in a particular place, especially if unpleasant.\n6. The CITT found that noxious atmosphere does not only include “life-threatening environments… that legally require specific protective apparel to be worn.”, but also includes environments that are “potentially harmful to life, injurious to health and/or fatal.” 7. Examples of noxious atmospheres include: Medical or health care environments (e.g., hospitals, doctor’s offices, dental offices, environments to which emergency response teams or first responders are deployed, residential care homes, long term care institutional facilities, medical and veterinary clinics) which can be contaminated with microorganisms that are considered harmful to human health; or Potentially life-threatening, environments (e.g., radioactive atmospheres, bio-safety containment level 4 laboratories) that legally require specific protective apparel to be worn, as well as injurious to health and/or fatally suspended airborne particle environments, such as building sites where asbestos is being installed or removed, and areas where sulfur dioxide gas, or vaporized sulphuric acid, are present. 8. The noxious substance or contaminant may be in the air, in a gas, in a liquid/fluid, on/in a surface/object, or in an infected host organism (e.g., human, plant or animal). 9. Mildly uncomfortable environments or minor conditions (e.g., rain, cold, mud, minor electric shock) are excluded as noxious atmosphere. Goods to be employed in a noxious atmosphere 10. Goods typically worn by health care workers as personal protective equipment (PPE) will qualify for classification under one of the applicable tariff provisions only if they meet the terms of the heading, subheading and tariff item and are not more specifically classified elsewhere. 11. For example, as discussed in CITT decision Cardinal Health Canada Inc. v. President of the Canada Border Services Agency (referred subsequently as Cardinal Health ) (AP-2018-038), subheading 4015.11 specifically provides for surgical gloves of vulcanized rubber other than hard rubber; therefore surgical gloves of vulcanized rubber other than hard rubber cannot be classified under subheading 4015.19, which includes tariff item 4015.19.10 (“Protective gloves to be employed with protective suits in a noxious atmosphere”). 12. The use of PPE goods is recognized internationally as critical control measures to help mitigate against the transmission of infection, disease and other life-threatening hazards. PPE standards and/or technical specifications 13. The World Health Organization (WHO), the Canadian Centre of Occupational Health and Safety (CCOHS) and the United States Center for Disease Control (CDC) and other internationally recognized health and safety organizations have guidelines and recommendations with respect to the use of PPE in managing the risks posed by hazards found in noxious atmosphere, including infection prevention and control. 14. A list of safety standard designations are provided in Appendix A - Table of Personal Protective Equipment (PPE) Goods and Standards and/or Technical Specification Requirements. 15. A list of recognized certifying bodies is provided in Appendix B - Table of Recognized Certifying Bodies for Personal Protective Equipment (PPE). 16. A Health Canada licence for a Class II medical device will be considered equivalent to certification by an internationally recognized standards body. Conditional Relief 17. Tariff items providing for goods “to be employed in a noxious atmosphere” are considered to be conditional relief provisions; this means that duties are relieved only if the condition(s) of relief are met. 18. As confirmed by the CITT decisions of Cardinal Health (AP-2018-038) and AMD Medicom Inc (AP-2018-044), in addition to meeting PPE standards/specifications, (see paragraph 12 above), goods must also actually satisfy the specified use. As such, it must be proven that the qualifying goods will be employed in a noxious atmosphere and not simply intended for that purpose. 19. For example, plastic disposable gloves imported by, or imported and sold to spas, nail salons, hair salons or the food service industry would not qualify as gloves to be employed in a noxious atmosphere under tariff item 3926.20.10 because they will not be employed in a potentially life-threatening, injurious to health, and/or fatal environment. 20. Classification in these tariff items requires sufficient evidence to establish that the goods will be employed in a noxious atmosphere, by means of proper imported goods records, as is required by the Imported Goods Records Regulations (SOR/86-1011) , as well as requires that the goods meet the PPE standards/specifications. 21. For example, purchase orders, invoices to or end-use certificates from, the ultimate consumer are not necessary documents, but are considered to be sufficient evidence to satisfy the end-use condition. 22. An invoice to an intermediary wholesaler is not sufficient proof of an end-use condition, since they in turn may sell the goods to various other buyers. However, an invoice from an intermediary wholesaler to the buyer(s) could support evidence of a qualifying end use (for example, where the buyer is a hospital). The importer must provide sufficient evidence that the ultimate consignee would be employing the good in a noxious atmosphere. 23. The importer may also provide some other evidence that indicates the goods were actually made for and marketed exclusively for use in a noxious atmosphere, for example, in hospitals, laboratories, or other potentially life-threatening industrial environments. 24. The proper imported goods records must be made available to the CBSA, upon request from an officer during a post-release verification, or submitted when filing a form B2, Canada Customs-Adjustment Request. 25. Please refer to Memorandum D11-8-5, Conditional Relief Tariff Items for details on importing goods subject to conditional relief. Additional Information 26. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make a request for a tariff classification advance ruling are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification, which is found on the CBSA website. 27. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix A Table of Personal Protective Equipment (PPE) Goods and Standards and/or Technical Specification Requirements to Qualify “To Be Employed In a Noxious Atmosphere” The following is a table of standards that apply to various types of personal protective equipment (PPE) for which there are related “to be employed in a noxious atmosphere” conditional relief tariff items. The standards listed below are not exhaustive; other standards or technical specifications may qualify if it can be demonstrated that the alternative standard is recognized as equivalent to a standard listed in the table. PPE Good Standard/technical specification Gloves, except surgical gloves - disposable, single use EU Regulation 2017/745 (former EU Council Directive 93/42/EEC), EN 455; EU Regulation 2016/425 (former EU Council Directive 89/686 EEC), EN 374; ANSI/ISEA 105; ASTM D3578; ASTM D5151; ASTM D5250; ASTM D6319; ASTM D6977; ASTM D6978; ASTM D7866; ASTM F1671; Health Canada Class II Medical Device Licence Surgical or Isolation gowns - disposable, single use EN 13795; ISO 16603 class 3 exposure pressure, or equivalent; ISO 16604 class 2 exposure pressure, or equivalent; ANSI/AAMI PB70; ASTM F1671 Coveralls – disposable, single use EN 13934 EN 14126; ISO 16603 class 3 exposure pressure, or equivalent; ISO 16604 class 2 exposure pressure, or equivalent; NFPA 1999; ASTM F1671 Aprons – disposable, single use, waterproof ANSI/AAMI PB70 Particulate respirator (including single use, disposable masks that form a seal around the mouth and nose) NIOSH N95; NIOSH N100; EN 149 FFP2 or equivalent; Fluid resistance: minimum 80 mmHG pressure based on ASTM Level I F1862, ISO 22609, or equivalent Lab coats – disposable, single use ASTM F1671; AATCC Method 42 – Water Resistance: Impact Penetration Test Appendix B Table of Recognized Certifying Bodies for Personal Protective Equipment (PPE) Certifying Body/Association Acronym American Association of Textile Chemists and Colourists AATCC American Society for Testing Materials ASTM American National Standards Institute ANSI Association for the Advancement of Medical Instruments AAMI Canadian General Standards Board CGSB Canadian Centre of Occupational Health and Safety CCOHS Canadian Standards Association CSA Center for Disease Control CDC Conformité Européen (English « European Conformity ») CE European Economic Community EEC International Standards Organization ISO National Institute of Occupation Safety and Health NIOSH National Fire Protection Association NFPA References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926, HS 4015, HS 6113, HS 6117, HS 6210, HS 6217, HS 6307 Legislative references: Departmental Consolidation of the Customs Tariff Other references: AP-2018-038 AP-2018-044 AP-2014-013-/015 D11-3-3 , D11-8-5 Form B2 Superseded memorandum D: D10-15-26 dated September 17, 2019", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html" + }, + { + "id": "dmemo-D10-15-26-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-26", + "marginal_note": "References", + "part": "Goods to be employed in a noxious atmosphere", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 3926, HS 4015, HS 6113, HS 6117, HS 6210, HS 6217, HS 6307 Legislative references: Departmental Consolidation of the Customs Tariff Other references: AP-2018-038 AP-2018-044 AP-2014-013-/015 D11-3-3 , D11-8-5 Form B2 Superseded memorandum D: D10-15-26 dated September 17, 2019", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-26-eng.html" + }, + { + "id": "dmemo-D10-15-27-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-27", + "marginal_note": "Legislation", + "part": "Tariff Classification of safety headgear of subheading 6506.10", + "division": "", + "heading": "", + "text": "Customs Tariff\n6506.10 – Safety headgear", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html" + }, + { + "id": "dmemo-D10-15-27-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-27", + "marginal_note": "Guidelines and general information", + "part": "Tariff Classification of safety headgear of subheading 6506.10", + "division": "", + "heading": "", + "text": "Background\n1. This memorandum provides clarification with respect to the term “safety headgear” as found in Subheading 6506.10 of the Customs Tariff.\nThe Subheading Explanatory Note for 6506.10 reads as follows: “This heading covers all hats and headgear not classified in the preceding headings of this Chapter or in Chapter 63, 68 or 95. It covers, in particular safety headgear (e.g., for sporting activities, military or firemen’s helmets, motor-cyclists’, miners’ or construction workers’ helmets), whether or not fitted with protective padding or, in the case of certain helmets, with microphones or earphones”.\nSafety headgear\n2. Safety headgear of subheading 6506.10 is worn as a form of personal protection, in order to reduce the risk of injury to the wearer. The type of safety headgear worn is often dictated by the activity or environment for which it is worn, and may have to meet legislated standards.\nTariff item 6506.10.10\n3. Tariff item 6506.10.10 specifically provides for football helmets, industrial safety helmets, lead-impregnated or lead-lined (helmets) for X-ray operators as well as safety headgear for firemen, and for mountaineering and climbing.\n4. The tariff provision also includes “other protective headgear, athletic”, which is interpreted to mean headgear designed to be worn during athletic activities (e.g. ice hockey, alpine skiing, bicycling or baseball).\n5. In AP-2017-029 Gamma Sales Inc., the Canadian International Trade Tribunal (Tribunal) determined that the term “athletic(s)” refers to a specific type of activity that does not encompass all sports. While an athletic activity is incorporated within the broader term of sports, a sport is not necessarily an athletic activity, especially in the context of the Tariff nomenclature.\n6. The Tribunal emphasized an important distinction between the terms “athletic” and “sport”, both in regards to their ordinary meaning and as they independently appear in the Tariff nomenclature, for classification purposes.\n7. The Tribunal noted that tariff item 6506.10.10 does not include a provision for “other protective headgear, sport”. Instead, the provisions in this tariff item identify specific sporting activities that are considered to be athletic. The tariff item further provides for “other protective headgear, athletic”, in order to capture all other safety headgear designed to be worn for athletic activities. This indicates that certain safety headgear designed for other sporting activities are appropriately classified under tariff item 6506.10.90.\n8. Based on its analysis, the Tribunal determined that “athletic(s)” covers certain disciplines that are performed by individuals with their physical abilities alone. While these might encompass sporting activities that go beyond the traditional track-and-field events (e.g. boxing, baseball, basketball, etc.), they cannot reasonably be construed to include motorized sports, nor do they refer to sport in general.\nTariff classification policy\n9. For the purposes of tariff item 6506.10.10, an athletic activity does not include the use of a motorized vehicle as part of the activity. Safety headgear for use with motorized vehicles are excluded from classification under this tariff item.\nTariff item 6506.10.90\n10. Tariff item 6506.10.90 provides for other types of safety headgear, not specifically provided for in heading 6506.10.10. This includes, among others, safety headgear worn for military activities, policing activities, and all activities that involve the operation of a motorized vehicle. Consequently, safety headgear designed for motor sport activities involving the operation of, or riding of a motorized vehicles (e.g. race car driving, motorcycle or motocross riding, snowmobiling, all-terrain vehicle (ATV) trail riding) are classified under tariff item 6506.10.90.\nAdditional information\n11. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html" + }, + { + "id": "dmemo-D10-15-27-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-27", + "marginal_note": "References", + "part": "Tariff Classification of safety headgear of subheading 6506.10", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Headquarters file Legislative references Customs Tariff Other references D11-11-3 ; AP-2017-028 Superseded memorandum D D10-15-27 dated September 4, 2020", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-27", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-27-eng.html" + }, + { + "id": "dmemo-D10-15-28-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Targeted audience: importers of commercial goods\nKey content: Provides an outline of the CBSA 's administrative tariff classification policy of footwear, covering the ankle.\nKeywords: footwear, shoes, boots, ankle, covering the ankle\nOn this page Updates made to this D-memo Definitions Additional Information Appendix References Contact us", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Additional Information\n- Appendix\n- References\n- Contact us", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. This memorandum provides guidance for interpreting the term “covering the ankle”, as found in Chapter 64 of the Customs Tariff (Tariff).\n2. The Section and Chapter Notes in the Tariff offer no definition of either “covering” or “ankle”. Likewise, the relevant Explanatory Notes offer no clarification. In the absence of clarity in the relevant notes, the following dictionary definitions of the terms will be used.\nAnkle The joint connecting the foot to the leg, marked by the projections (malleolar zone) formed on the outside by the fibula, on the inside by the tibia. Covering A thing used to cover, protect or conceal something else.\nGuidelines\n3. For tariff classification purposes, the ankle is the area of the ankle joint where the leg and foot join – commonly called the “ankle bone” and anatomically referred to as the “ malleolar zone ” (refer to Appendix figure 1 ).\n4. The foot portion of the ankle joint includes the midfoot (arch) – made up of the Navicular, Cuboid and Cuneiforms bones, and the hindfoot (heel) – made up of the Talus and Calcaneus bones. The lower leg portion of the joint consists of both the tibia and fibula bones (refer to Appendix figure 2 ).\n5. In order to satisfy the terms of “covering the ankle”, the footwear upper must provide 100% coverage of the midfoot, hindfoot and malleolar zone.\n6. Partial coverage of the midfoot, hindfoot and malleolar zone, no matter how large or small, does not satisfy the terms of “covering the ankle”.\n7. Footwear with straps, ties, lacing, buckles, ribbons or ornamental trimmings, readily identifiable as part of the upper and designed to be positioned anywhere on the ankle, but not providing 100% coverage of the midfoot, hindfoot and malleolar zone, does not meet the terms of “covering the ankle”.\n8. Footwear that features an upper with cut-out or punch-out shapes or patterns that expose the midfoot, hindfoot or ankle joint area does not meet the terms of “covering the ankle”.\n9. Footwear that is considered to cover the ankle, as described above, but is designed with open toes, which means that the wearer’s toes (phalanges) are not covered, are classified under a “covering the ankle” subheading.", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "10. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "Appendix", + "part": "", + "division": "", + "heading": "", + "text": "Figure 1: One image containing two pictures of the bone structure of the human ankle joint. The joint is shown to cover the area where the leg and foot join, anatomically referred to as the \"Malleolar Zone\". Picture on the left shows the medial view and the picture on the right shows lateral view of the same ankle joint. In the middle of the image there are lines pointing to the section of the foot in each view that represents the malleolar zone and the mid foot zone respectfully.\nFigure 2: One image containing two pictures of the human ankle joint that illustrates and identifies the different parts of the foot from different viewpoints: Tibia and Fibula bones; Forefoot, Midfoot and Hindfoot. Picture in the top left is a view of the top of the foot. The larger picture on the right is a side view of the same foot.", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-28-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-28", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- D11-11-3: Advance Rulings for Tariff Classification\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-12", + "current_to": "2026-03-12", + "citation": "Memorandum D10-15-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-28-eng.html" + }, + { + "id": "dmemo-D10-15-29-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Guidelines for the tariff classification of various containers used for travel of heading 42.02\nKeywords: Tariff classification, suit-cases, handbags, haversack, rucksacks, backpacks, travelling-bags.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- General Information Containers used by travellers\n- Guidelines Suit-cases Handbags Haversacks, knapsacks and rucksacks (Backpacks) Travelling-bags Additional Information\n- References Applicable legislation Related D memoranda Related links Superseded D memorandum Issuing office\n- Contact us", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations. Definitions have been added for clarity to terms used in this memorandum.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "The following definitions apply in this D-memo for the purpose of tariff classification of the suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02. These definitions are a plain language summary of various legal, technical, or policy sources.\nSuit-case (may be expressed as “suitcase”) A soft or rigid case, generally of a rectangular shape, for carrying and protecting clothes, personal belongings, etc., with a handle and a hinged lid. Handbag A bag held in the hand or hung from a shoulder strap and used for carrying small personal articles or money. Haversack, knapsack, packsack and rucksack (backpack) A bag of canvas, nylon, or other weatherproof material, carried on one or both shoulders, typically strapped on the back. Travelling-bag A bag without rigid outer surfaces which is generally used in the same way as a suit-case.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "General Information", + "part": "", + "division": "", + "heading": "", + "text": "The following sections provide guidance for classifying suit-cases, handbags, haversacks, knapsacks, packsacks, rucksacks (backpacks) and travelling-bags.\nContainers used by travellers\n1. Traditionally, luggage was constructed from, or covered with, leather materials. This is why travel containers are largely provided for in Chapter 42.\n2. Changes in travellers’ habits have given rise to an ongoing evolution in the design and construction of travel goods. This evolution has resulted in luggage with versatile functionality, constructed from materials that are both lightweight and durable.\n3. Heading 42.02 is divided into two parts separated by a semi-colon. “Trunks” and “suit-cases” (commonly known as “luggage”) are classified in the first part of this heading. They are designed to transport and protect a traveller’s personal belongings.\n4. No size or dimension criteria apply when determining whether a piece of luggage is classified as a “suit-case” or as a “travelling-bag”.", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Suit-cases\n5. Suit-cases are specifically named in the first part of heading 42.02, as well as under its first suppressed subheading.\n6. Products classified as suit-cases under suppressed subheading 4202.1X generally have the following properties:\n- Shape: Rectangular container with distinct top, bottom and four sides, or of other fixed shape. The top and bottom compartments are permanently joined together by a hinge, or stitched seam allowing the compartments to lay flat when opened.\n- Material: Made of material that allows the suit-case to maintain its shape, even when empty (non-collapsible), from the following two options: Hard shell: Typically made from molded plastic, poly-carbon or light metal material with no additional support foundation. Flexible textile shell: Made of strong, stiff and durable material, which may have an additional support foundation to give the suit-case additional strength.\n- Interior access: Suit-cases may be opened or closed by means of clasps, zippers, or straps and may also have provision for a lock.\n- Handles: Suit-cases are often equipped with grab handles and/or telescoping trolley handles and may be equipped with wheels so it can be rolled on the ground.\nExamples of suit-cases\nFigure 1 Image of a set of luggage, consisting of a large, medium and small suit-cases. Each suit-case is closed, has a black and grey pattern and is equipped with a separate top handle and a telescoping handle. Figure 2 Image of an opened (unzipped) black suit-case laying on its back. It is equipped with a telescoping handle and four wheels. Figure 3 Image of a metallic blue hard-shell suit-case standing on its four wheels, equipped with a top handle and a telescoping handle. Figure 4 Image of a bright red soft-shell suit-case made of textile material with two storage compartments in the front which are accessible using zippers. It is equipped with wheels, a telescoping handle as well as a side handle.\nHandbags\n7. Handbags are specifically named in the second part of heading 42.02, as well as under suppressed subheading 4202.2X.\n8. The term “handbag” is not defined in the Customs Tariff or the Harmonized System. The Canada Border Services Agency (CBSA) relies on the Canadian International Trade Tribunal’s (CITT) interpretation in its decision in Michael Kors (Canada) Holdings Ltd. (AP-2018-048). In this decision, the CITT established that the term “handbag” can include smaller or larger bags which serve to carry everyday personal items.\n9. The CITT also accepted that the goods marketed as “totes” or “tote bags” are considered to be similar to handbags.\n10. The North American term “purse” is synonymous to a handbag. However, the English term “purse” used in heading 42.02 and associated in the Explanatory Notes refers to a small pouch used to carry money that fits into a handbag (in other words, a \"change purse”).\n11. Products classified as handbags under suppressed subheading 4202.2X generally have the following properties:\n- Shape: Various (satchel, saddle, clutch, bucket, cross body, etc.)\n- Material: Made of leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre, paperboard or metal.\n- Interior access: Various\n- Handles: May have one or two handles; a single shoulder or cross body strap; or no handle at all (clutch style).\n12. Handbags come in an assortment of styles and sizes and are designed to contain small personal items such as:\n- Wallet and/or change purse\n- Eyeglasses\n- Keys\n- Medication or cosmetics\n- Hair brush or comb\n- Mobile phone\n13. Bags designed to accommodate items other than personal items cannot be classified as handbags.\nExamples of handbags\nFigure 5 Image of a black clutch-type hand bag of textile material with a silver metal framed clasp type closure. Figure 6 Image of a light brown leather handbag with a shoulder-strap and a flap held shut by a belt-type strap. Figure 7 Image of a textured light brown tote handbag with two straps. The strap material is attached to the handbag from the bottom of the bag towards the opening, and forms a loop for carrying. The strap ends close to the bags opening. Access to the interior of the bag is through the top using a zipper. Figure 8 Image of a blue leather handbag with a handle and a cross-body strap. It has a solid circular base which extends from the circular base to form the bag which is closed at the top by drawstrings.\nHaversacks, knapsacks, packsacks and rucksacks (Backpacks)\n14. Rucksacks, knapsacks or packsacks (commonly known in North American as “backpacks”) are equipped with two shoulder straps to secure the pack onto the wearer’s back, while a haversack traditionally has one strap and is carried over the shoulder (see figure 11). They are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n15. For tariff classification purposes, bags designed to be worn on the back with shoulder straps are classified as backpacks. Provided they are equipped with straps for wearing on the back, this includes backpacks equipped with an insulated food or beverage cooler and backpacks for carrying laptops. However, this does not include child carriers which the CITT determined to be classified under heading 63.07 in Thule Canada Inc. (AP-2022-043)\n16. Backpacks are available in a variety of shapes and styles. Some suspend loosely, while others may be equipped with a metal frame and/or waist belt to help evenly distribute the pack’s load, but they generally have the following characteristics:\n- Shape: Typically sack or barrel-like in its basic form and may consist of a single large sack, or be subdivided into several compartments.\n- Material: Made of or covered with various materials, including leather or composition leather, sheeting of plastics, textile materials, vulcanised fibre or paperboard.\n- Interior access: These packs are accessible through the top and may have separate side pockets or compartments accessed through zippers, clasps, clips, drawstrings, etc.\n- Handles: The dominant characteristic of these packs is the presence of shoulder straps, although some may only have one shoulder strap. They can be also equipped with a grab handle or secondary accessories such as wheels or telescoping trolley handles.\nExamples of backpacks\nFigure 9 Image of a blue barrel-shaped backpack from three different views, a back view, side view and front view. The pack is made of blue textile material with black and darker blue accents and light gray straps that can be tightened to secure the pack or adjust the fit to the user’s body. It is equipped with a padded strap that can be attached around the user's waist, a top handle and its numerous compartments can be accessed using zippers. Figure 10 Image of a light purple purse-style bag with two shoulder-straps. It is equipped with a small handle at the top of the bag and a flap that close with a clasp. Figure 11 Image of a beige haversack-style bag with one shoulder-strap consisting of several compartments that can be accessed using zippers. Figure 12 Image of a black backpack made of textile material. It is composed of one main compartment with several side pockets, all of which are accessible by using zippers.\nTravelling-bags\n17. Travelling-bags are specifically named in heading 42.02 and are all classified under suppressed subheading 4202.9X, based on the composition of their outer surfaces.\n18. The term “travelling-bags” includes travel goods referred to as duffle bags, hand luggage, weekend bags, overnight bags, etc. Bags classified under the above suppressed subheading have the following characteristics:\n- Shape: Various (barrel, bucket, oblong, rectangular, etc.) Some may continue to hold their shape when empty, while others may collapse, be flattened, or folded.\n- Material: Travelling-bags are generally made of flexible material without being rigid like a suit-case. Although they do not have hard shell exteriors like suit-cases, they may have rigid bottoms.\n- Interior access: Typically accessed through the top of the bag with zippers, clasps, magnets, flaps, drawstrings, etc. and may have separate side pockets or compartments to facilitate travel storage organization.\n- Handles: Handles and/or shoulder straps are a prominent design characteristic of travelling-bags. Like suit-cases, travelling-bags may feature wheels and telescoping trolley handles that allow them to roll on the ground rather than be carried in the hand or on the shoulder.\nExamples of travelling-bags\nFigure 13 Image of a green travelling-bag with a side and top compartment, both accessed using zippers. It is equipped with two black handles and a black shoulder strap. Figure 14 Image of a beige barrel-shaped travelling-bag with top and side compartments accessible using zippers. It is equipped with two light brown handles that can be attached together by using Velcro. This bag also has a handle at one end and two shoulder straps along its length. Figure 15 Image of a travelling-bag made out of teal textile material with short white handles and thin white trim around its exterior. Both its top and side storage compartments can be accessed using zippers. Figure 16 Image of a black and grey travelling-bag with wheels and a telescoping trolley handle. This bag is equipped with top and side handles, as well as two carrying straps that can be joined by attaching them with a piece of Velcro. Its top and side compartments can be accessed using zippers.\nAdditional Information\nGuidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods .\nProcedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-29-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-29", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\nRelated links\n- General rules for the interpretation of the Harmonized System\n- Canadian International Trade Tribunal\nSuperseded D memoranda\nMemorandum D10-15-29: Tariff classification of suit-cases, handbags, backpacks (rucksacks) and travelling-bags of heading 42.02 , dated April 18, 2023 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-04-28", + "current_to": "2026-04-28", + "citation": "Memorandum D10-15-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-29-eng.html" + }, + { + "id": "dmemo-D10-15-30-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-30", + "marginal_note": "Legislation", + "part": "“Furniture for domestic purposes”", + "division": "", + "heading": "", + "text": "Customs Tariff 94.01 94.03", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html" + }, + { + "id": "dmemo-D10-15-30-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-30", + "marginal_note": "Guidelines and general information", + "part": "“Furniture for domestic purposes”", + "division": "", + "heading": "", + "text": "Background\n1. This memorandum provides guidance on tariff classification of furniture under tariff items of headings 94.01 and 94.03 containing the term “for domestic purposes”. It follows decisions issued by the Canadian International Trade Tribunal (Tribunal) which provides specific guidance on the classification of such goods. See the Appendix of this memorandum for a list of the Tribunal decisions.\n2. The term “for domestic purposes” is not defined in the Customs Tariff or the Harmonized System (HS) Explanatory Notes to headings 94.01 and 94.03.\n3. The Tribunal has established that the intended use , rather than the actual use, of furniture is the test to determine whether or not furniture is classified in “for domestic purposes” tariff items. The Tribunal has also established that “for domestic purposes” should be given “a broad enough interpretation to include products that are used primarily in a domestic setting”.\n4. The Tribunal has further specified that design, characteristics, marketing and pricing are all factors to consider when determining whether or not furniture is “for domestic purposes”.\n“For domestic purposes”\n5. For purposes of this memorandum, the term “for domestic purposes” as it appears in headings 94.01 and 94.03 means goods primarily intended for use in a domestic setting, i.e. in and around the home (e.g., a single family house, an apartment, a condominium, a cottage or motorhome). For greater certainty “for domestic purposes” does not include goods primarily for business or commercial purposes nor goods primarily intended for any purpose away from the home, e.g. camping, sporting, performances or other recreational events.\n6. The tariff items “for domestic purposes” are paired with residual “other” tariff items for furniture that is not primarily intended “for domestic purposes”. Classification of furniture in the “other” tariff items is restricted to goods that are not “for domestic purposes”. Such goods are either equally intended for domestic and other purposes or primarily intended for non-domestic purposes.\n7. Examples of settings that are not considered “domestic” include: hospitals, care homes, schools, universities, libraries, religious institutions, offices, factories and workshops, retail stores, warehouses and storage facilities, hotels, bars, restaurants, theatres (movie, stage and musical), arenas and stadiums, bus and train stations, and airports.\n8. The fact that furniture is used in non-domestic settings does not disqualify it from being considered “for domestic purposes”. Because the term does not create an “end use” provision, the actual use of the furniture does not have to be primarily in or around domiciles for it to be considered “for domestic purposes”. It is the intended, not the actual use of the furniture that matters.\nFurniture Equally Intended for Domestic and Other Purposes\n9. The Tribunal has established that when furniture is equally intended for both domestic and non-domestic purposes, it is not classified under the “for domestic purposes” tariff items.\n10. Such furniture must have been intentionally designed for both domestic and non-domestic purposes for classification in the “other” tariff provisions as opposed to the “for domestic purposes” tariff items.\n11. The CBSA requires evidence which clearly demonstrates that the designer, manufacturer or vendor of the goods deliberately intended the dual purpose. Evidence to support a conclusion of dual purposes can take several forms, including business plans, supplier and vendor correspondences or meetings, marketing materials, design documents, financial and sales records, or other relevant contemporaneous documentation.\nTariff Classification Guidance\n12. It is the responsibility of the importer to provide complete and accurate information (with no misstatements or omissions of material facts) that establishes that a claim under “other” tariff items is correct.\n13. It is the CBSA policy that any evidence that furniture is intended for use in a domestic setting creates a presumption in favour of its classification under “for domestic purposes” tariff items. Importers must have evidence of non-domestic intended purpose for classification of such furniture in “other” tariff items.\n14. The CBSA will consider all objective and verifiable forms of evidence about the intended purpose of the furniture (such as the examples listed in paragraph 11).\n15. The CBSA will consider statements that refer to the motivation behind the furniture design if they originate from individuals with direct personal knowledge of the intended use of the furniture (e.g., the designer, the manufacturer or the retail buyer responsible for selecting furniture to be purchased). Direct personal knowledge can provide a level of objectivity that is helpful in establishing that goods are in fact intended for a dual purpose.\nFactors to Consider\n16. If an importer claims that furniture is not classified in a “for domestic purposes” tariff item, they should provide information that specifies aspects of the design, characteristics, marketing and pricing that support the conclusion that the furniture is equally intended for domestic and other purposes or primarily intended for non-domestic purposes.\n17. No single factor is individually decisive as to whether the primary intended purpose is not domestic. The final determination depends on an overall assessment of factors that takes into account all the information.\n18. The following factors must be considered to determine the intended purpose of a particular article of furniture, and therefore its classification as either “for domestic purposes” or “other”.\nA) Design and Characteristics of the Furniture\n19. Design is the planning of the characteristics of the furniture and the incorporation of any related specifications.\n20. Characteristics are the prominent attributes of the furniture.\n21. A specification is a requirement about the necessary functional attributes of the furniture.\n22. Durability, strength, stability, dimensions/size, maintenance requirements, weight, portability, comfort, ergonomics, appearance, style and function are aspects of the design and characteristics of furniture.\nB) Marketing and Sales\n23. A claim that furniture is equally or primarily marketed to the non-domestic market must be compared with the marketing efforts directed at domestic consumers.\n24. Marketing directed to the non-domestic market must be demonstrated over a period of time and a sequence of marketing activities, not in isolation or as a single occurrence.\n25. While the “for domestic purposes” and “other” tariff items are not “end use” provisions, the non-domestic market must be more than merely potential, incidental or occasional for classification in the “other” tariff items.\n26. Sales reports to substantiate that sales to non-domestic consumers are significant relative to sales to domestic consumers must be provided to the CBSA upon request.\nC) Pricing\n27. Absent evidence to the contrary, pricing at the low end of the pricing spectrum is evidence of personal, domestic and residential pricing, not commercial, institutional, office or hospitality pricing.\n28. In order for higher pricing to be accepted as evidence that furniture is not “for domestic purposes”, it must be associated with conformity to the specifications, the standards and/or the requirements of non-domestic purposes.\n29. Pricing at the high end of the pricing spectrum can be a reflection of high quality furniture.\nD) Standards\n30. “Standards” are design and construction requirements that are either: established and/or approved by a recognized body and expressed in documents establishing rules, procedures, specifications and guidelines; required by law in a given jurisdiction; or, de facto industry norms.\n31. Proof that furniture meets specific domestic or residential standards is evidence that it is “for domestic purposes”.\n32. Proof that furniture meets commercial, institutional, office or hospitality standards is evidence that it is not “for domestic purposes”.\n33. Proof that furniture meets general standards when considered alone is evidence of product quality, safety etc., or value or worthiness for money, not evidence of intended purpose.\n34. A statement that furniture meets domestic or general standards to appeal to non-domestic consumers can only be evidence that the furniture is not “for domestic purposes” if the statement originates from an individual with direct personal knowledge of the furniture.\n35. High quality furniture is a standard of both domestic and non-domestic (i.e. commercial, institutional, office or hospitality) consumers.\nE) Warranties\n36. A warranty available to the domestic wholesalers, distributors, retailers or consumers that excludes or omits commercial, institutional, industrial, office, hospitality or any other non-domestic use is evidence the furniture is “for domestic purposes”.\nAdditional information\n37. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.\n38. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html" + }, + { + "id": "dmemo-D10-15-30-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-30", + "marginal_note": "Appendix", + "part": "“Furniture for domestic purposes”", + "division": "", + "heading": "", + "text": "CITT Appeal : AP-2019-006 , Ratana International Ltd. v. President of the Canada Border Services Agency\nCITT Appeal: AP-2017-052 Jardin de Ville v. President of the Canada Border Services Agency\nCITT Appeal: AP-2017-004 , Nouveau Americana DBA Nuevo Americana v. President of Canada Border Services Agency\nCITT Appeal: AP-2016-005 , Canac Marquis Grenier Ltée v. President of the Canada Border Services Agency\nCITT Appeal: AP-2013-021, AP 2013-022, AP-2013-023 and AP-2013-024 , Stylus Sofas Inc., Stylus Atlantic, Stylus Ltd. And Terravest (Sf Subco) Limited Partnership v. President of Canada Border Services Agency\nCITT Appeal: AP-2013-053 , Ikea Supply AG v. President of Canada Border Services Agency\nCITT Appeal: AP-2010-068 , 6572243 Canada Ltd. O/A Kwality Imports v. President of Canada Border Services Agency\nCITT Appeal: AP-2009-049 , Evenflo Canada Inc. v. President of Canada Border Services Agency\nCITT Appeal: AP-2003-020 , Alliance Ro-Na Home Inc. v. Commissioner of the Canada Customs And Revenue Agency\nCITT Appeal: AP-2001-065 , Alliance Ro-Na Home Inc. v. Commissioner of the Canada Customs And Revenue Agency\nCITT Appeal: AP-2000-015 , Costco Canada Inc. v. Commissioner of the Canada Customs And Revenue Agency", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html" + }, + { + "id": "dmemo-D10-15-30-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-30", + "marginal_note": "References", + "part": "“Furniture for domestic purposes”", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-15-30 dated June 25, 2020", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-30-eng.html" + }, + { + "id": "dmemo-D10-15-31-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-31", + "marginal_note": "Legislation", + "part": "Tariff classification of car seat covers", + "division": "", + "heading": "", + "text": "Customs Tariff\nHeadings\n- 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14\n- 42.05 Other articles of leather or of composition leather\n- 63.04 Other furnishing articles, excluding those of heading 94.04\n- 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05\n- 94.01 Seats (…) and parts thereof", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html" + }, + { + "id": "dmemo-D10-15-31-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-31", + "marginal_note": "Guidelines and general information", + "part": "Tariff classification of car seat covers", + "division": "", + "heading": "", + "text": "Definitions\nPermanent car seat covers: These are covers for the permanent attachment to the backs, bottoms and frames of seats of automobiles and other motor vehicles. Permanent car seat covers may be equipped with elements and cut-outs for fixing and adapting them to seats and their frames. They can be made of different materials, and can consist of more than one piece for assembly to constitute a complete seat cover. After the seats are installed in the vehicle, the covers cannot generally be removed without first removing the seat from the vehicle.\nFor purposes of this administrative policy, it is understood that these covers are presented separately from the seats, and that “permanent attachment” means at least one of the following:\n- (i) the covers are physically incorporated into the seats, for instance, by being attached by an adhesive, stitching or the like\n- (ii) the covers are so affixed to the seats that they become practically inseparable, for instance by being attached by staples, bolts, screws or the like that would, at a minimum, require tools to remove the covers or\n- (iii) the covers are so attached to seats that removal of the covers would cause substantial damage to the seats from which they are removed\nProtective car seat covers: These are removable covers for seats of automobiles and other motor vehicles for adding comfort, thermal protection, design, etc. to seats. These covers are generally fitted with attachment straps, and are not intended for permanent attachment to seats nor as single-use covers.\nDisposable car seat covers: These are disposable covers for seats of automobiles and other motor vehicles, generally of plastic, used by mechanics, valets, auto body repair shops, etc. to temporarily protect the seats. These removable covers are intended for a single use after which they are discarded.\nAdminstrative policy\nParts or accessories of motor vehicles of headings 87.01 to 87.05:\n1. Heading 87.08 provides for “Parts and accessories of the motor vehicles of headings 87.01 to 87.05.” However, vehicle seats of heading 94.01 are specifically excluded from Chapter 87 by Section XVII General Explanatory Note (III)(C)(12). Consequently, even though car seat covers may be considered to be a “part” or an” accessory” of seats of automobiles and other motor vehicles in the common ordinary understanding of these words, they are not classified under heading 87.08.\n2. For information on the CBSA ’s administrative policy on “parts” and “accessories”, refer to Memorandum D10-0-1 , Classification of Parts and Accessories in the Customs Tariff .\nPermanent car seats covers:\nExample:\n3. Heading 94.01 covers vehicle seats and parts thereof.\n4. The Explanatory Notes to heading 94.01 state that this heading covers identifiable parts of seats, including in particular seat or backrest covers for the permanent attachment to a seat.\n5. In accordance with the General Explanatory Notes to Chapter 94, for permanent car seat covers to be classified as parts of seats of heading 94.01, they must be identifiable by their shape or specific features as parts designed solely or principally for vehicle seats, and not more specifically covered in another heading of the Customs Tariff .\n6. Permanent car seat covers are classified under subheading 9401.99, which provides for parts of seats.\n7. The following goods are not considered “parts” of car seats for tariff classification purposes and are not covered by heading 94.01:\n- seat covers which are intended to cover existing seat covers without permanent attachment to the seats\n- protective car seat covers\n- disposable car seat covers\n- any other seat covers not intended for permanent attachment\n- materials and pieces intended for car seat covers which are not yet sufficiently complete to be identifiable as permanent car seat covers or do not have the essential character of permanent car seat covers and\n- materials and pieces that require further fabrication (such as cutting to size or shape, etc.) before use as permanent car seat covers\n8. Classification of such goods is usually based on their constituent materials.\nProtective car seats covers:\nExample:\n9. Protective car seat covers serve to protect an already existing fully-finished car seat. They are not considered parts of goods of heading 94.01. Classification of such a good is based on its constituent materials and the application of the pertinent General Rules for the Interpretation of the Harmonized System (GIRs).\n10. Classification of a textile protective vehicle seat cover would fall under heading 63.04 which provides for other furnishing articles, excluding those of heading 94.04. Classification of a leather protective car seat would fall under heading 42.05 which provides for other articles of leather or of composition leather.\nDisposable car seat covers:\nExample:\n11. Disposable car seat covers are not considered parts of goods of heading 94.01. Classification of the single-use cover is based on its constituent material. Generally made of plastic, the classification would fall under heading 39.26 which provides for other articles of plastics.\nAdditional information\n12. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification, which is found on the CBSA website.\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html" + }, + { + "id": "dmemo-D10-15-31-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-15-31", + "marginal_note": "References", + "part": "Tariff classification of car seat covers", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file N/A Legislative references Customs Tariff Other references D11-11-3 Superseded memorandum D D10-15-31 dated November 5, 2020", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-15-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-15-31-eng.html" + }, + { + "id": "dmemo-D10-17-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-15", + "marginal_note": "Guidelines and General Information", + "part": "Information Requirements for Textiles and Textile Products", + "division": "", + "heading": "", + "text": "General information requirements for all textile commodities\n1. Separate descriptions are required for shipments containing more than one type of commodity.\n2. A full description is required for all textile and textile products. This includes the:\n- (a) Nature of the product (e.g., fibre, yarn, or fabric).\n- (b) Full trade name, specification numbers, and style.\n- (c) Fibre content – percentage by weight of each type of fibre must be shown. Use generic terms for fibres, e.g., wool, cotton, jute, nylon, polyester, viscose rayon, cellulose acetate, or polypropylene.\n- (d) Number of metres or units, whichever applies. If the products are sets, specify quantities of each article. For metres, specify whether they are linear metres or square metres, and give the width (in centimetres).\n- (e) Total net weight (of goods or material only, not including packaging such as bobbins, shells, or containers), stating the units used.\n- (f) Total weight, including support if required (e.g., sewing thread).\nInformation required for certain textiles and textile products\n3. These requirements include:\n- (a) Fibres (i) For silk and vegetable fibres, indicate stage of processing such as raw, retted, or scutched. (ii) For wool fibres, indicate stage of processing such as greasy, degreased, or carbonized. Specify if shorn or otherwise obtained (e.g., pulled wool). (iii) Specify the condition at the time of importation (e.g., slivers, laps, or rovings), and whether the product has been carded, combed, or otherwise processed. (iv) Indicate the staple length (in millimetres).\n- (b) Tow (i) Length (in metres). (ii) Turns per metre. (iii) Size per individual filament (in decitex). (iv) Total measurement (in decitex).\n- (c) Waste – Specify the type of waste such as noils, yarn waste, garnetted stock, lap and sliver ends, textile flock, or textile dust.\n- (d) Yarns, sewing threads, monofilament and strips (i) Yarns and sewing threads (1) Type of yarn such as staple fibre (spun or discontinuous), filament (continuous), high tenacity (for the purposes of the Harmonized Commodity Description and Coding System (HS)), textured, partially oriented yarn, gimped, chenille, loop wale-yarn, sewing thread, yarn impregnated, coated, or covered or sheathed with rubber or plastic. (2) Processing system used—for wool and animal hair. For wool, specify whether carded (woollen) or combed (worsted); for cotton, specify whether uncombed (carded) or combed. (3) Number of plies (e.g., single or multiple). For classification as sewing thread in the HS, yarn must be multiple (folded) or cable yarn. (4) Turns per metre (for filament yarns only). (5) Linear density/yarn size (in decitex). (6) Specify if put up for retail sale for the purposes of the HS. (7) Actual use (e.g., apparel, carpet, knitting, or embroidery). (8) Spun yarns, type of spinning used (e.g., ring-spun, open end, air-jet, worsted, core-spun). (9) For sewing thread, state whether the yarn has been dressed. For classification as sewing thread in the HS, yarn must be dressed. (10) For sewing thread, indicate final twist, \"S\" or \"Z.\" For classification as sewing thread in the HS, yarn must have a final \"Z\" twist. (11) For sewing thread, indicate the type of support and give weight (in grams) including weight of support. For classification as sewing thread in the HS, yarn must be put up on a support of a weight (including support) of not more than 1000g. (ii) Monofilaments (1) Measurement in decitex. (2) Cross-sectional dimension (in millimetres). (3) Length (in centimetres). (iii) Strip and the like Width or apparent width (in millimetres).\n- (e) Twine, cordage, ropes and cables (i) Linear density/yarn size (in decitex). (ii) Circumference (in millimetres).\n- (f) Netting of twine, cordage, or rope (i) Specify whether or not made-up. (ii) For made-up netting, specify the actual use (e.g., fishing nets, safety nets, net shopping bags, or hammocks).\n- (g) Fabrics (i) Construction (e.g., woven, felt, non-woven, knitted, crocheted, braided, knotted or wadding). (ii) If woven fabric indicate: (1) Width (in centimetres) and weight per unit area (grams per square metre). (2) Type of weave such as plain, twill (specify whether 3-thread, 4-thread, cross twill, or other), satin, or leno. (3) Type of fabric such as gauze, duck, printcloth, broadcloth, poplin, denim, corduroy, pile, chenille, terry, or billiard cloth. (4) Composition: a. Fibre content—percentage by weight of each type of fibre (e.g., percentage of cotton and polyester in a polyester-cotton fabric b. Type of fibre used (e.g., filament vs. staple fibres). c. Whether fabric contains elastomeric yarns. (5) State of processing such as unbleached, bleached, dyed, of yarns of different colours, or printed. Fabrics dyed white are considered bleached fabrics for the purposes of the HS. (Cross-dyed fabrics are classified as yarns of different colour for the purposes of the HS.) (6) Actual use (e.g., for apparel or tires). This information must be provided when using a tariff item that has a conditional relief requirement. Proof of actual certification is required (e.g., written certification from the actual user). (7) Specify whether the fabric has been brushed or napped. (8) Specify whether the fabric contains textured or non-textured yarns. (9) If containing 85% or more by weight of cotton, indicate linear density/yarn size of both warp and weft yarns (in decitex). (10) If of artificial or synthetic filament yarn, specify whether or not obtained from high tenacity yarn. (11) For woven pile fabrics, specify warp or weft pile, and indicate if uncut or cut. (12) If narrow woven fabric, specify if ribbon; indicate if fabric contains elastomeric yarn or rubber thread (specify percentage). (13) Micronage (average diameter in microns) of wool fibre, if required. (14) If made from strip, specify width of strip (in millimetres). (15) If made from monofilament, specify cross-sectional dimension of monofilament (in millimetres). (16) If claiming to be gauze of heading 58.03, specify the weave, often known as leno weave, and whether it is in accordance with Note 3 to Chapter 58. (iii) If wadding, felt, or nonwovens, indicate: (1) Process of manufacture such as spunbonded, meltblown, wet-laid, dry-laid, or needling. (2) If of filaments or staple fibres. (3) If impregnated, coated, covered, or laminated, and the polymer used. (4) Width (in centimetres) and weight per unit area (in grams per square metre). (5) Type of binder(s) used. (6) Actual use (e.g., as shoulder pads, cigarette filters, fabric softener, for use by a hairdresser, or for use as stuffing). (7) For wadding treated with an agglutinating substance, indicate whether the substance has penetrated into the inner layers. (8) Provide weight (in grams per square metre). (iv) If knitted or crocheted fabrics, indicate: (1) Type of fabric such as \"long pile\", looped pile, single knit, or double knit. (2) Knitting system used (i.e., warp or weft). (3) Width (in centimetres). (4) Actual use (e.g., for apparel or non-apparel). (5) For pile fabrics, specify if cut or uncut. (6) Whether it contains elastomeric or rubber thread, and the percentage. (7) If made from strip, specify width of strip (in millimetres). (8) If made from monofilament, specify maximum cross-sectional dimension of monofilament (in millimetres). (v) If impregnated, coated, covered, laminated, or rubberized fabrics, indicate: (1) Construction of the textile layer(s) such as woven, knitted, crocheted, or braided. (2) Fibre content—percentage by weight of each type of fibre (e.g., percentage of cotton and polyester in a polyester-cotton fabric. (3) Type of coating(s) used such as rubber, poly(vinyl chloride) (PVC), polyurethane, wax, or textile flock. (4) Whether entirely or partially impregnated, coated, covered, or laminated. (5) Whether impregnated, coated, covered, or laminated on one or both faces. (6) Indication on whether the coating is visible or not visible to the naked eye. (7) Whether cellular or non-cellular coating. If cellular, a full description of the fabric is required to determine if it is present merely for reinforcing purposes. (8) Width (in centimetres). (9) Actual use (e.g., painting canvas, book covers, wicks, fire hoses, tarpaulins, or tires). (10) For multilayered products, the information noted above must be given for each layer. (11) If coated with rubber, provide weight (in grams per square metre).\n- (h) Carpets (i) Specify type of construction (e.g., machine knotted, hand knotted, machine woven, hand woven, tufted, pile, or knitted). (ii) Specify whether or not made-up (e.g., made directly to size, hemmed, lined, fringed, or assembled). (iii) Dimensions. (iv) Trade designation for woven carpets such as Axminster, Wilton, Kelem, Schumacks, or Karamanie.\n- (i) Wall coverings, specify width (centimetres).\n- (j) Transmission or conveyer belts, specify width (millimetres). Specify whether they are in rolls, endless, or cut to length with the ends joined together or furnished with fastenings for joining them together.\n- (k) Textile articles for technical uses (i) Specify use such as for paper making machines, asbestos-cement machines, offset printing, or filters. (ii) Specify weight per unit area in grams per square metre.\n- (l) Articles of apparel and clothing accessories (i) Specify fibre content such as polyester, cotton, or rayon, and construction of the textile material from which the product is made such as knitted, crocheted, woven, nonwoven, coated, impregnated, or laminated. (ii) Specify type such as blouse, shirt, trousers, overcoat, cape, wind jacket, shorts, gloves, scarves, ties, bowties, tracksuit, swimsuit, or ski suit. (iii) If a knitted upper garment, indicate the number of stitches per centimetre both vertically and horizontally. (iv) Specify the gender and age of the individual for whom the articles are intended (e.g., babies, girls, women, boys, or men). Babies' garments and clothing accessories apply to articles for young children of a body height not exceeding 86 centimetres. (v) If men's or boy's shirts, indicate whether or not with a tailored collar. (vi) If knitted or crocheted jerseys, pullovers, or cardigans, or waistcoats of cotton or man-made fibres, or knitted or crocheted tracksuits of synthetic fibres, indicate if brushed or fleeced. (vii) If knitted or crocheted hosiery, specify yarn linear density/yarn size (decitex). (viii) If gloves, mittens, or mitts, state the use (e.g., for work, for dress, or for liners). (ix) If trousers, bib and brace overalls, breeches, shorts, nightshirts, night-dresses, or pyjamas of cotton, not knitted or crocheted, indicate the type of fabric (e.g., corduroy, denim, or flannelette). (x) If handkerchiefs, shawls, scarves, veils and the like, not knitted or crocheted, state the dimensions in centimetres (e.g., 40 centimetres by 60 centimetres).\n- (m) Bed linen, table linen, toilet linen, and kitchen linen (i) Specify function (e.g., bed sheets, pillowcases, tablecloths, serviettes, bath towels, or washcloths). (ii) If bed linen not knitted or crocheted, specify whether printed or not and whether of cotton or man-made fibres, specify type of fabric (i.e., flannelette, percale, or muslin).\n- (n) Other made-up textile articles (i) Specify type of article (e.g., curtains, interior blinds, bedspreads, wall hangings, sails, awnings, tents, dusters, cleaning cloths, life jackets, dress patterns, garment bags, racket covers, or face masks) and specify fibre content of the textile material. (ii) For tarpaulins, indicate if specially shaped (e.g., for vehicles or machines) and specify fibre content of the textile material. (iii) For belts, specify whether or not for occupational use (e.g., for electricians or aviators). (iv) For shoelaces, specify whether or not braided.\nAdditional Information\n4. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-15-eng.html" + }, + { + "id": "dmemo-D10-17-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-15", + "marginal_note": "References", + "part": "Information Requirements for Textiles and Textile Products", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4500-6 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-17-15 dated April 28, 2005", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-15-eng.html" + }, + { + "id": "dmemo-D10-17-38-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-38", + "marginal_note": "Legislation", + "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs", + "division": "", + "heading": "", + "text": "Customs Tariff 25.15 25.16 68.02 68.10", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html" + }, + { + "id": "dmemo-D10-17-38-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-38", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs", + "division": "", + "heading": "", + "text": "Administrative Policy\nCrude or roughly trimmed stone\n1. As indicated in the Explanatory Note to heading 25.15, in order to be classified in Chapter 25, marble and granite monumental or building stone must be \"… presented in the mass or roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape\".\n2. Blocks of stone are excavated from the earth using primary saws or gang saws for thinner slabs, and radial saws for thicker slabs.\n3. Subheadings 2515.11 and 2516.11 provide for \"Crude or roughly trimmed\" stone.\n4. The Explanatory Note to Subheading 2515.11, which is also applicable to subheading 2516.11, describes \"crude\" as blocks or slabs of stone that have merely been split along their natural cleavage planes, which often have an uneven or undulating surface and frequently bear marks of the tools used to separate them (e.g., crowbars, wedges, picks, etc.).\n5. That same subheading note describes \"roughly trimmed\" stone as blocks or slabs that still have some rough, uneven surfaces which may have been crudely worked, for instance by hammer or chisel-type tools, after quarrying to remove bumps, lumps and other protrusions.\n6. It further states that the subheading also covers unshaped stone (quarrystone, rubble) broken from the quarry face using picks, explosives and similar means; it may have uneven, broken surfaces and irregular edges. The marks of quarrying (blast holes, wedge marks, etc.) are often visible. This type of stone is commonly used to build dykes, breakwaters, road foundations and the like.\n7. Finally, it specifically excludes blocks or slabs cut to a rectangular (including square) shape.\nStone merely cut, by sawing of otherwise, into a rectangular (including square) shape\n8. Subheadings 2515.12 and 2516.12 provide for stone \"merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape\".\n9. The Explanatory Note to subheading 2515.12, which also applies to subheading 2516.12, requires that the surfaces of stone that have been sawed bear perceptible traces of the sawing, whether by wire strand or other saws. Holding a sheet of thin paper to the stone and rubbing it gently and evenly with a pencil held as flat as possible may help discern the marks of the sawing, even on carefully sawn or very granular surfaces.\n10. It also specifies that rectangular, including square, blocks and slabs shaped other than by sawing (e.g., by working with a hammer or chisel) also fall in the subheading.\nStone that is both cut and roughly or crudely trimmed\n11. A block or slab of marble (heading 25.15) or granite (heading 25.16), which has a combination of \"crude or roughly trimmed\" sides and \"merely cut, by sawing or otherwise\" sides, is considered to be a composite good produced by various rock separation techniques. Classification at the subheading level will be resolved by the application of the General Rule for the Interpretation of the Harmonized System 3 (b) or 3 (c) , as appropriate.\n12. Pursuant to Rule 3 (b) , composite goods are classified as if they consisted of the material or component which gives them their essential character. In the case of the goods described in paragraph 11, the essential character would be determined based on the cutting technique used on the greatest percentage of surface area. Thus, for example, a square or rectangular block of granite with four larger sides out of six sides being merely cut, by sawing or otherwise, would be classified under subheading 2516.12. If four larger sides out of six sides are crude or roughly trimmed, then the subheading would be 2516.11.\n13. Classification at the tariff item level would be determined according to the cutting method used on those four larger surfaces. For example, if the greatest surface area was cut by sawing, the appropriate tariff item would be 2516.12.10. If the greatest surface area is cut by other means (e.g., hammer or chisel), then the tariff item would be 2516.12.90.\nMonumental or building stone\n14. Heading 68.02 covers monumental or building stone, which has been further worked. The Explanatory Note to heading 68.02 describes \"worked\", in this context, as beyond the process of shaping into blocks, sheets or slabs by splitting, roughly cutting or squaring, or squaring by sawing. Operations which are considered to be beyond the simple processes to which Chapter 25 is restricted include, but are not limited to, bossing, dressing, sand-dressing, grinding, polishing, chamfering, honing, carving, bevelling, tumbling, furrowing, planning, moulding, turning, flaming, ornamenting and cutting to size.\n15. Blocks or slabs that have been produced by a stone-mason, sculptor and the like, for example, stones cut to size, are considered to have been worked beyond the stage of the quarry products of Chapter 25. The Explanatory Notes to heading 68.02 refer to such products as \"roughly sawn blanks\", non-rectangular sheets and \"bossed\" stone.\n16. Bossed \"natural\" styles of stones that have been specifically worked by a stone-mason or sculptor to have a \"raw\" rock-faced look are goods of heading 68.02, classified in subheadings 6802.91 , 6802.92 , 6802.93 and 6802.99 rather than as crude stones of Chapter 25. Such stones have been intentionally finished with rough protuberant faces and smooth edges for commercial purposes.\n17. Crude or roughly-trimmed block or slab stones which have not been cut to a rectangular (including square) shape remain classified in subheading 2515.11.\n18. One-dash subheading 6802.2 , encompassing two-dash subheadings 6802.21 , 6802.23 and 6802.29 , covers \"other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface\". One-dash subheading 6802.9 , which encompasses two-dash subheadings 6802.91 , 6802.93 and 6802.99 , covers stones not described by one-dash subheadings 6802.10 or 6802.2 .\n19. Thus, the distinction between one-dash subheadings 6802.2 and 6802.9 is whether or not the slabs were merely or simply cut or sawn and also have a flat or even surface.\nOne-dash Subheading 6802.2\n20. In AP-2001-017 , the Canadian International Trade Tribunal (CITT) stated that a final product is not the sole litmus test for determining whether the product falls into the one-dash subheading group 6802.2; a stone being precisely cut to size is not necessary. Furthermore, if slabs are priced by weight, rather than by dimension, that is not a guarantee that they will require further processing.\n21. CITT Appeal AP-90-081 further clarified that processes such as honing or polishing can be used to create a flat or even surface ( i.e., a surface that has been smoothed) without the goods being excluded from subheadings 6802.21 , 6802.23 or 6802.29 .\n22. CITT Appeal AP-2001-017 also confirms that for the purposes of subheading 6802.21 , 6802.23 , and 6802.29 , stone slabs are not considered to be \"simply cut or sawn\" if they have undergone further processing, such as bevelling, after being cut. According to dictionary definitions, \"simply\" means in a plain and unadorned way.\n23. Slabs of 6802.21 , 6802.23 and 6802.29 have simply been worked to create a surface that has been flattened and smoothed. The edges will not have been further worked beyond a simple even cut. Furthermore, they may or may not be cut to size as mentioned in paragraph 20 (above). The working processes must remain simple, plain and unadorned, and will be used solely to create flat even surfaces. Further working operations which are beyond the \"simple\" cut or sawn workings of 6802.21 , 6802.23 and 6802.29 are similar to the processes not permitted in Chapter 25 and listed in paragraph 14 (above), unless those processes are simply used to create a flat even surface.\nOne-dash Subheading 6802.9\n24. Slabs of 6802.91 , 6802.93 and 6802.99 will have been further worked beyond flattening and smoothing operations, and will have more than simply cut or sawn edges. Therefore, these subheadings include stone subjected to processes such as bevelling, edge work, carving, moulding, ornamentation or further worked in numerous other ways.\n25. The Canadian International Trade Tribunal (CITT) observed in AP-90-081 , that classification under tariff item 6802.91.00 would have been appropriate if the stone slab had been specifically cut or sawn into final products.\nCommercial and geological marble and granite\n26. The tariff classification of stone is based on its mineralogical properties, as well as its physical form (i.e., crude or worked). Thus, marble and granite are classified according to their geological characteristics.\n27. The commercial, trade or industry usage of the terms \"marble\" and \"granite\" do not always match the geological definitions and compositions necessary to be classified in subheadings 6802.21 and 6802.91 , or 6802.23 and 6802.93 , respectively.\n28. Commercially, the terms granite and marble are also applied to stones with a granite/marble-like appearance but that are properly classified in either heading 68.02 , subheadings 6802.29 and 6802.99 , or as artificial stone of heading 68.10. The terms are often used to describe any type of natural and artificial hard stones that can take a polish.\n29. The classifications of marble and granite at the subheading levels of heading 6 8.02 should be cross-referenced with the Explanatory Notes in headings 25.15 and 25.16 , respectively, as well as to the mineralogical composition.\nMarble\n30. The Explanatory Note to heading 25.15 states that marble is a hard calcareous stone, homogeneous and fine-grained, often crystalline and either opaque or translucent. Marble is usually variously tinted by the presence of mineral oxides (coloured veined marble, onyx marble, etc.) but there are also pure white varieties.\n31. Geological marble is a metamorphosed limestone or dolostone (e.g., dolomite) that is so thoroughly re-crystallized that much or all of the sedimentary and biologic textures are obliterated. Most true marbles are deformed rocks in which original bedding planes have been folded, crumpled, or otherwise distorted. Geological marble is classified under subheadings 6802.21 or 6802.91 .\n32. Many crystalline limestones, travertines and serpentine, and other crystalline rock composed predominantly of calcite that are capable of taking a polish may be referred to commercially as marble but are not classified as such. Serpentine (or ophite) is a metamorphosed igneous rock. Travertine is a dense, commonly banded and cellular limestone. It is also a hard, dense form of tufa. Serpentine is classified under subheadings 6802.29 or 6802.99 . Travertine, while distinct from marble, is specifically provided for by name in subheadings 6802.21 and 6802.91 .\nGranite\n33. The Explanatory Note to heading 25.16 states that granite is a very hard, course-grained igneous rock formed by the agglomeration of quartz crystals with feldspar and mica. It varies in colour (grey, green, pink, red, etc.) according to the relative proportions of these three substances and the presence of iron oxide or manganese oxide.\n34. Geological granite is a visibly crystalline rock with interlocking texture and composed essentially of alkali feldspar and quartz. The granite family consists of granite proper and granodiorite. Both contain quartz, and most contain minor accessory minerals such as biotite, muscovite, hornblende, and pyroxene. Pophyry is a finely grained, slightly translucent variety of granite. Geological granite is classified under subheadings 6802.23 or 6802.93 .\n35. Feldspathic rocks of visibly granular or gneissic texture, as well as syenite, gabbro, anorthosite, and other plutonic igneous rocks, may be referred to commercially as granite but are not classified as such.\n36. Geological granite does not include granitoid rocks, such as Syenite and Diorite, which contain essential feldspar, but no quartz. They are not considered to be granite for tariff classification purposes, but are instead classified under subheadings 6802.29 or 6802.99, as appropriate. Syenite contains predominately alkali feldspar. Diorite contains predominately calcium feldspar.\n37. Fine-grained igneous rocks such as diabase (or dolerite) or basalt are sometimes commercially called black granite. Rocks (e.g., monzonite) with approximately equal proportions of calcium feldspar and pyroxene, categorized as gabbro or norite, are also often referred to as black granite. All are classified under subheadings 6802.29 or 6802.99 , as appropriate.\n38. Other commercial granites are commonly named for the quarry or location where they are found, with names modified by adjectives giving color, texture, or some exotic description.\n39. Rocks with mineral composition of the granite family but with a texture that show distinct planar or linear properties owing to the parallel alignment of mineral grains are called gneiss. Gneiss may have originally been granite but heat and pressure have changed it to a unique stone by recrystallization. This new rock is physically very different from geological granite, although it has a similar chemical composition. Gneiss is classified as an \"other stone\" in subheadings 6802.29 or 6802.99 .\n40. Ecaussine is a geologically distinct stone and thus not classified as either marble or granite, although it may be named \"petit granit\", \"Belgium granite\" or \"Flanders granite\" commercially. It is a bluish-grey stone with an irregular crystalline structure and contains many fossilised shells. For tariff classification purposes, it falls under subheadings 6802.29 or 6802.99 .\nArtificial stone\n41. Heading 68.10 covers articles of artificial stone, concrete or cement. Artificial stone is also known as agglomerated stone, faux stone, engineered stone, cultured stone, man-made stone, stone veneer, etc.\n42. Artificial stone of heading 68.10 is an imitation of natural stone consisting of pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, quartz, porphyry, serpentine, etc.) uniformly bound or agglomerated with a binding material such as plastics, cement, lime, etc. Articles of artificial stone include those of \"terrazzo\", \"granito\", etc. Then quartz of various sizes is introduced into the mixture, artificial stone can look very much like natural marble or granite.\n43. Only products consisting of agglomerated natural stone material can be classified as artificial stone in heading 68.10 . If the agglomerated material is other than stone, such as a synthetic chemical or a mineral, then the product could not be classified in heading 68.10 .\n44. A synthetic chemical combined with plastics would be classified as plastics in Chapter 39. A mineral material (other than stone) combined with plastics would also be classified as plastics in Chapter 39, if the plastics imparts the essential character to the product, or as articles of other mineral substances in heading 68.15, if the mineral substance imparts the essential character to the product.", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html" + }, + { + "id": "dmemo-D10-17-38-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-38", + "marginal_note": "Additional Information", + "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs", + "division": "", + "heading": "", + "text": "45. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling. Details on how to make such a request are found in CBSA Memorandum D11-11-3, Advanced Rulings for Tariff Classification .\n46. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html" + }, + { + "id": "dmemo-D10-17-38-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-38", + "marginal_note": "References", + "part": "Administrative Policy - Tariff Classification of Marble and Granite Blocks and Slabs", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Memorandum D11-11-3 AP-90-081 : Importation/Exportation Y&Y v. The Deputy Minister of National Revenue for Customs and Excise AP-2001-017 : Active Marble & Tile Ltd. V. The Commissioner of the Canada Customs and Revenue Agency Superseded memorandum D: D10-17-38 dated May 19, 2010", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-38", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-38-eng.html" + }, + { + "id": "dmemo-D10-17-39-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: This memorandum outlines and explains the tariff classification of metal ores and concentrates of headings 26.01 to 26.17 made up of more than one mineralogical species.\nKeywords: Policy; Trade; Imports; Memorandum; Legislation; Metal ores; Iron ore; Copper ore; Nickel ore; Lead ore; Zinc ore; Silver ore.\nOn this page Updates made to this D-memo Guidelines Documentation Additional Information References Applicable legislation Related D memoranda Superseded D memoranda Issuing office Contact us", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Documentation\n- Additional Information\n- References Applicable legislation Related D memoranda Superseded D memoranda Issuing office\n- Contact us", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. Most metal ores and concentrates contain more than one mineralogical species.\n2. Shipments of metal ores and concentrates consisting of different materials or made up of different components are accompanied with documents which show the value and the weight of the shipment and the proportion of each of the metals contained in the ores and concentrates. This description or proportion on import documents is generally expressed in Kilograms per Short Dry Ton (KGM/SDT).\n3. Ores and concentrates made up of more than one mineralogical species are to be classified generally in headings 26.01 to 26.17, by the application of General Interpretative Rules. If classification by Rule 1 cannot be determined, Rule 3(b) is applicable, or failing that, Rule 3(c) will apply. (For further information, please refer to Memorandum D10-13-1: Tariff Classification of Goods )\n4. In accordance with Rule 3(b): metal ores and concentrates consisting of different materials or made up of different components will be classified as if they consisted of the material or component which gives the ores and concentrates their essential character.\n5. There are several methods that may be used to determine the essential character of a shipment of metal ore, or its concentrates.\n- In most cases, the Canada Border Services Agency (CBSA) recommended method is based on the declared weight proportion of each constituent metal contained in the mixture, with the metal comprising the greatest weight determining the heading, subheading and statistical suffix within Chapter 26 for the entire shipment. This is the most stable and consistent method.\n- It can also be deduced by the origin of the ores and concentrates, that is, the metal for which the mine was established. However, the origin of the ores and concentrates (for example, gold mine, silver mine) is not always specified on the documents submitted to the CBSA at the time of the original declaration,\n- It can also be determined by the market value of each of the metals contained in the ores and concentrates, with the metal having the highest value determining the heading within Chapter 26 for the entire shipment. However, the value of the individual metals is not an appropriate basis, as market value fluctuates with market conditions and is not consistent.\n6. When metal ores and concentrates cannot be classified by reference to Rule 3(b), they will be classified according to Rule 3(c), under the heading, subheading and statistical suffix which occurs last in numerical order among those which equally merit consideration.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "Documentation", + "part": "", + "division": "", + "heading": "", + "text": "7. Once the heading, subheading and statistical suffix have been determined by the application of the above guidelines, each of the metals identified on the documentation must be accounted for on a separate line for statistical purposes on the Customs Accounting Declaration (CAD). For example, a different statistical suffix (classification number) must be used in separate lines for each metal identified in the shipment per tariff item employed. (For further information on filling out a CAD , please refer to Memorandum D17-1-10: Coding of Customs Accounting Documents .)\n8. For example, a concentrate or a metal ore contains .02835 KGM of gold per metric ton and 14 KGM of copper per SDT . Two separate lines will be necessary for this importation. The two classification numbers declared will be 2603.00.00.10 for the copper content, and 2603.00.00.50 for the gold content, according to the Customs Tariff . Based on the declared weight proportions, if the total shipment consists of one metric ton of mineral ore, the quantities for each line will be .02835 KGM of gold and 14 KGM of copper.", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "Additional Information", + "part": "", + "division": "", + "heading": "", + "text": "9. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-39-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-39", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nCustoms Tariff\nRelated D memoranda\n- D10-13-1: Tariff Classification of Goods\n- D11-11-3: Advance Rulings for Tariff Classification\n- D17-1-10: Coding of Customs Accounting Documents\nSuperseded D memoranda\nD10-17-39 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-22", + "current_to": "2026-01-22", + "citation": "Memorandum D10-17-39", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-39-eng.html" + }, + { + "id": "dmemo-D10-17-40-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-40", + "marginal_note": "Legislation", + "part": "Tariff Classification of Woven Chenille Fabrics", + "division": "", + "heading": "", + "text": "Customs Tariff\nSection XI, Note 2\n2. (A) Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.\n(B) For the purpose of the above rule:\n- (a) Gimped horsehair yarn (heading 51.10) and metallized yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;\n- (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;\n- (c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;\n- (d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.\n(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.\nHeading 58.01 (relevant portions)\n58.01: Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. Of cotton:\n5801.26.00 00: - - Chenille fabrics - Of man-made fibres:\n5801.36.00 00: - - Chenille fabrics\n5801.90: - Of other textile materials\n5801.90.90.00: - - - Other", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html" + }, + { + "id": "dmemo-D10-17-40-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-40", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Woven Chenille Fabrics", + "division": "", + "heading": "", + "text": "1. Pile fabrics are generally composed of a ground or base fabric using warp and weft yarns, which support the pile surface. The pile can be raised loops, tufts (cut loops), cut interlacings of double cloths, or other yarns or fibres deliberately placed to stand away from the fabric.\n2. Chenille fabrics have a pile that is created by the use of chenille yarns. Explanatory Note (B) to heading 58.01 states that:\n\" Chenille fabrics are very similar to the chenille carpets of heading 57.02; like these, their pile surface (usually on both sides) is produced by chenille yarns. They are generally manufactured by means of an additional weft of chenille yarn or by inserting chenille yarn, in different lengths and colours, into the warp during weaving of the ground fabric. \"\n3. Chenille yarn is described in Explanatory Note (B) to heading 56.06, as follows:\n- (a) Chenille yarn consists generally of two or more strands of textile yarn twisted together and gripping short ends of textile yarn that may be practically perpendicular to them; the strands are sometimes maintained in loops formed on a hosiery loom. In all cases, it looks like yarn tufted with pile threads throughout its length. It is usually manufactured directly on special looms (ring twister and Raschel knitting machines, for example) or by cutting up special leno fabric; in the latter process, after the fabric has been cut along either side of each group of warp threads, it is these warp threads (ground and crossing threads) which serve as support in the chenille yarn, and the weft which forms the pile.\n- (b) The heading also covers chenille yarn obtained by fixing textile flock to a core of textile yarn. In this process the core yarn passes through a glue bath and subsequently through a chamber where the textile flock is fixed radially to the core under influence of a high-tension electrostatic field.\n- (c) Chenille yarn is used, inter alia, in the manufacture of chenille fabrics (heading 58.01) or of numerous articles such as furnishings, bedding, carpets, trimmings, apparel.\n4. In classifying fabric containing chenille yarn where the textile material of the loop or tuft differs from that of the ground fabric, reference must be made to Subheading Note 2 to Section XI.\n5. Part (A) to that note directs that products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials.\n6. Part (B) provides three instructions for the application of this rule:\n- (a) where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account;\n- (b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;\n- (c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.\n7. Subheading Note 2 to Section XI indicates that in classifying textile products consisting of a ground fabric and a pile surface, no account shall be taken of the ground fabric. Fabrics containing chenille yarns qualify as a pile fabric, as outlined in the Explanatory Notes to heading 58.01. Paragraph (B) of Subheading Note 2 therefore applies, and the ground fabric is not taken into account in the determination of classification.\n8. Accordingly, the classification of chenille fabrics is based on the composition of the chenille yarn and occurs under the provisions of heading 58.01.\n9. The exception is instances in which chenille yarns are minimal or incidental to the composition of the fabric, such as in the presence of an occasional decorative emblem or tuft of chenille yarn. In terms of a percentage measurement, this exception would apply to cases where the percentage of chenille yarn is less than 1% of the total composition of the fabric. In such cases, the fabric will not be regarded as a chenille (or pile) fabric, and classification will be based on composition and construction of the entire fabric.", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html" + }, + { + "id": "dmemo-D10-17-40-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-40", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Woven Chenille Fabrics", + "division": "", + "heading": "", + "text": "10. For certainty regarding the tariff classification of a product, importers may request an advance ruling for tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html" + }, + { + "id": "dmemo-D10-17-40-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-40", + "marginal_note": "References", + "part": "Tariff Classification of Woven Chenille Fabrics", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 5801.26, HS 5801.36 Legislative references: Customs Tariff Explanatory Notes to the Harmonized Commodity Description and Coding System Other references: Memorandum D11-11-3 Superseded memorandum D: D10-17-40 dated March 23, 2006", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-40", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-40-eng.html" + }, + { + "id": "dmemo-D10-17-41-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-41", + "marginal_note": "Legislation", + "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds", + "division": "", + "heading": "", + "text": "Customs Tariff\n71.02 Diamonds, whether or not worked, but not mounted or set.\n7102.10.00 - Unsorted\n- Industrial:\n7102.21.00 - - Unworked or simply sawn, cleaved or bruted\n7102.29.00 - - Other\n- Non-industrial:\n7102.31.00 - - Unworked or simply sawn, cleaved or bruted\n7102.39.00 - - Other\n71.05 Dust and powder of natural or synthetic precious or semi-precious stones\n7105.10.00 - Of diamonds\nHarmonized System Explanatory Notes\nHeading 71.02 (in part)\nThe heading covers unworked stones, and stones worked, e.g., by cleaving, sawing, bruting, tumbling, faceting, grinding, polishing, drilling, engraving (including cameos and intaglios), preparing as doublets, provided they are neither set nor mounted.\nSubheading 7102.10\nBefore \"unworked\" or rough diamonds are marketed as \"industrial\" or \"non-industrial\" they are graded and sorted in terms of technical criteria by diamond experts. The technical criteria include weight (mass) and crystallographic suitability for cutting. Account is also taken of shape, transparency, colour and clarity or quality of crystals.\nThis subheading covers those lots (i.e., parcels) of diamonds or single diamonds which have not been submitted to such expert examination.\nThis subheading also includes parcels of rough diamonds that have only been sieved and that are packaged according to size without having been submitted to further expert examination.\"\nSubheadings 7102.21 and 7102.29 (in part)\nThese subheadings cover the following natural diamonds:\n(1) Diamonds proper, that is to say, transparent or translucent diamonds which because of their characteristic features cannot, normally be used for jewellery or for goldsmiths' or silversmiths' wares.\n(2) Black diamonds, and other polycrystalline diamond-aggregates, including carbonados, which are harder than transparent diamonds.\n(3) Bort proper, that is to say, opaque diamonds and other diamonds (including waste from working diamonds), normally unsuitable for cutting.\n(4) Diamonds which because of their characteristic features (colour, clarity or quality, transparency, etc.) are destined for precise, particular uses in industrial applications (such as dressers, wire-drawing dies, or diamond anvils), but which are also suitable for use in jewellery.\nThese diamonds are generally intended for setting in tools (diamond cutting tools, boring tools, etc.) or fitting to machine accessories or machinery.\nSubheading 7102.21 covers:\n(1) Diamonds in their natural state, i.e., as they occur in deposits or extracts from the parent rock, sorted into lots or parcels.\n(2) Diamonds simply sawn (e.g., into thin strips), cleaved (by splitting along the natural plane of the layers) or bruted, tumbled or which have only a small number of polished facets (e.g., so-called windows, which are mostly made to allow expert examination of the internal characteristics of the rough diamond) i.e., stones which have only a provisional shape and clearly have to be further worked. The strips may also be cut into discs, rectangles, hexagons or octagons, provided that all the surfaces and ridges are rough, matt and unpolished.\n(3) Tumbled diamonds of which the surface has been rendered glossy and shiny by chemical treatment, also known as chemical polishing. Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\n(4) Broken or crushed diamonds.\nSubheading 7102.29 covers polished or drilled diamonds, and engraved diamonds (other than diamonds engraved for identification purposes only).\nSubheadings 7102.31 and 7102.39\nThese subheadings cover natural diamonds which, because of their characteristic features (colour, clarity or purity, transparency, etc.) are suitable for use by jewellers, goldsmiths or silversmiths.\nSubheading 7102.31 covers:\n(1) Diamonds in their natural state, i.e., as they occur in deposits or extracts from the parent rock, sorted into lots or parcels.\n(2) Diamonds simply sawn, cleaved (by splitting along the natural plane of the layers), bruted or which have only a small number of polished facets (e.g., so-called windows, which are mostly made to allow expert examination of the internal characteristics of the rough diamond), i.e., stones which have only a provisional shape and clearly have to be further worked.\n(3) Tumbled diamonds of which the surface has been rendered glossy and shiny by chemical treatment, also known as chemical polishing. Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\nSubheading 7102.39 covers:\n(1) Polished diamonds having multiple flat polished surfaces or facets, which do not require to be further worked before being used in jewellery.\n(2) Drilled diamonds, engraved diamonds (including cameos and intaglios) and diamonds prepared as doublets or triplets.\n(3) Diamonds which were subjected to polishing and drilling or engraving and were broken during these operations, as well as polished diamonds broken during their transportation or storage.\nSubheading 7102.39 does not cover:\n(a) Diamonds which have only a small number of polished facets (e.g., windows which are made to allow expert examination of the internal characteristics of the rough diamond) and which clearly have to be further worked;\n(b) Diamonds which have only been engraved for identification purposes.", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html" + }, + { + "id": "dmemo-D10-17-41-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-41", + "marginal_note": "Guidelines and General Information", + "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds", + "division": "", + "heading": "", + "text": "Unworked (Rough) Diamonds\n1. The term \"rough diamonds\" is used throughout the diamond trade. It does not, however, appear in the English version of the Customs Tariff . The French version of the Customs Tariff uses the term \"diamants bruts,\" which translates to English as \"rough diamonds.\" The Explanatory Notes to heading 71.02 also translate the term \"unworked stones\" as \"diamants à l'état brut.\" For purposes of heading 71.02, the term \"rough diamonds\" means diamonds that may have been cleaned but that have not been worked in terms of various diamond finishing processes, such as grinding, faceting or polishing.\n2. \"Rough diamonds\" may be sorted (as industrial or nonindustrial) or unsorted. \"Rough unsorted diamonds\" include parcels that have been sieved only and that are packaged according to size with no further examination. \"Rough sorted diamonds\" have been submitted to further expert examination and are sorted according to shape, transparency, colour and clarity or quality of crystals.\n3. \"Rough diamonds\" that have been engraved for identification purposes only are still classified as unworked diamonds.\n4. \"Rough diamonds\" include tumbled diamonds where the surface has been rendered glossy and shiny by chemical treatment (chemical polishing). Chemical polishing is different from traditional abrasive polishing in that the diamonds are not mounted individually and polished on a polishing wheel, but are loaded – in bulk – into a chemical reactor.\n5. The term \"rough diamonds\" also applies to diamonds with a single facet or window and to diamonds referred to as \"marked roughs.\" Before sale or cutting, a cutter may remove a very small part of the outer layer (skin) of the \"rough diamond\" in order to examine the interior of the diamond and assess its characteristics. \"Marked roughs\" are diamonds that have been marked by a cutter or gemologist to show the desired direction of cutting and polishing.\n6. The descriptions \"partially polished rough diamonds\" and \"partially polished diamonds\" are also used in the diamond trade. These are not rough diamonds (unsorted or unworked) for purposes of the Harmonized System. The classification of such diamonds is determined on the basis of the cutting and polishing processes that have been completed. For example, gem-quality diamonds with a round brilliant cut made by simply sawing (table facet), cleaving or bruting are classified under subheading 7102.31. Similar diamonds, which have been further faceted (blocked) or finished (brillianteered), but not polished, are classified under subheading 7102.39.\n7. Rough diamonds are classified either as \"Unsorted\" of subheading 7102.10 or \"Unworked\" of subheadings 7102.21 or 7102.31.\nUnsorted Diamonds\n8. \"Unsorted diamonds\" of subheading 7102.10 have been separated from the surrounding earth. No determination has been made as to whether they are industrial or nonindustrial diamonds. They may have undergone surface cleaning and primary sorting for the purposes of government valuation and they may also have been sieved and/or weighed, and grouped on the basis of weight. No other work (e.g., faceting, grinding, polishing) has been done. The work completed on these diamonds (e.g., cleaning, weighing) does not involve technical experts or trained sorters and does not result in diamonds being ready for market.\nUnworked Diamonds\n9. Unworked diamonds have not been subject to any finishing work processes, e.g., faceting, grinding, or polishing. They have undergone final sorting, in which they have been sorted and graded into lots by a trained technician or sorter. The determination of industrial or non-industrial (gem and near gem) is made at this stage without regard to the actual end use. Unworked diamonds are classified under subheading 7102.21 (industrial) or subheading 7102.31 (non-industrial).\n10. These subheadings also include simply sawn, cleaved or bruted rough diamonds – processes that prepare the stones for their optimum use. Rough diamonds may be sawn into provisional shapes (spheres, discs, rectangles, hexagons or octagons) provided all surfaces and ridges are rough, matt and unpolished.\n- (a) \" Sawn \" means that the diamond has had a piece cut from it against the cleavage plane by a blade or laser. This process often produces the table facet.\n- (b) \" Cleaved \" means that the diamond has been split along the natural plain of the layers into two or more pieces. It is done to remove impurities or irregularities. Some rough diamonds are well formed and do not need to be cleaved.\n- (c) \" Bruted \" or \"girdled\" means that the diamond has been rounded around its widest circumference by lathing. This procedure is performed only for diamonds that are to be finished as round, brilliant stones.\nOther Worked Diamonds\n11. Other worked diamonds, other than those that are sawn, cleaved or bruted, are classified under subheading 7102.29 or 7102.39. These other processes include faceting, grinding, polishing, drilling, engraving (including cameos and intaglios, but not diamonds engraved for identification purposes only) preparing as doublets, as well as blocking (lapping, cross working) or brillianteering.\n- (a) \" Faceting \" means to polish the stone to show its colours to the best advantage, trim it to eliminate flaws and give added symmetry, and arrange surface planes so that a maximum of light is thrown back.\n- (b) \" Polishing \" means the reduction of a rough or irregular surface to a smooth flatness or curvature. This is the final operation in fashioning a diamond; it is used both in blocking (lapping) and brillianteering as well as faceting.\n- (c) \" Drilling \" means to produce extremely small holes, with solid steel tapered needles employed with loose diamond abrasive spun at high revolutions per minute (RPM).\n- (d) \" Grinding \" means the process to obtain a flat surface before sanding and polishing, using carborundum or diamond grit.\n- (e) \" Sanding \" removes the scratches left by the cutting operation.\n- (f) \" Blocking (lapping, cross working) \" means the process of placing the first 18 (main) facets on a diamond brilliant – 17 if there is no culet. (A culet is the point on the bottom of a diamond's pavilion. During the manufacturing process, the culet is often polished as a flat facet so that it does not get chipped as the other facets are polished.)\n- (g) \" Brillianteering \" means the process of placing and polishing the 40 remaining facets on a brilliant cut diamond.\n- (h) \" Intaglio \" and \" cameo \" are terms used to differentiate between engravings cut below the surface of a stone (intaglio) and those that stand out in relief above a flat surface background of a stone (cameo).\n- (i) \" Diamond doublet \" means an infrequently encountered assembled stone, consisting either of a diamond crown and a pavilion of another colourless material or two pieces of diamond cemented together.\n12. Previously cut and polished diamonds that are damaged and chipped and require repolishing or recutting are still classified as worked diamonds since they have already undergone a cutting and polishing process. They are not considered rough diamonds for classification purposes. These diamonds may be exported for repair e.g. recut, repolished and then returned as cut and polished diamonds. These are not to be confused with damaged or crushed diamonds that have not undergone further processing or cannot be identified as having been previously cut and polished.\n13. Diamond dust and powder particles less than or equal to 1,000 microns are classified under subheading 7105.10 and are not considered to be rough diamonds. Subheading 7102.21 covers broken or crushed rough diamonds of a diameter greater than 1,000 microns.\nKimberley Process\n14. Canada, along with many other countries, has participated in the international \"Kimberley Process,\" and its development of proposals for an international certification scheme for the control of the import and export of rough diamonds. Under The Export and Import of Rough Diamonds Act (Natural Resources Canada), in effect since January 1, 2003, imports and exports of rough diamonds in Canada need to be accompanied by a Kimberley Process Certificate. Trade in rough diamonds with non-participants in the scheme is prohibited. For the purposes of the Kimberley Process, rough diamonds are classified under subheadings 7102.10, 7102.21 and 7102.31.", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html" + }, + { + "id": "dmemo-D10-17-41-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-41", + "marginal_note": "Additional Information", + "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds", + "division": "", + "heading": "", + "text": "15. For certainty regarding the tariff classification of a product, importers may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification .\n16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html" + }, + { + "id": "dmemo-D10-17-41-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-17-41", + "marginal_note": "References", + "part": "Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 7102.00 Legislative references: Customs Tariff Other references: D11-11-3 Superseded memorandum D: D10-17-41 dated November 1, 2006", + "history": "", + "last_amended": "2023-01-20", + "current_to": "2023-01-20", + "citation": "Memorandum D10-17-41", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-17-41-eng.html" + }, + { + "id": "dmemo-D10-18-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of agricultural goods subject to tariff rate quotas Key content: outlines requirements for importation of goods subject to tariff rate quotas; explains when lower rates of duty apply; and when and how to obtain import permits for tariff rate quota goods. Keywords: Imported goods, agricultural goods, tariff rate quotas, import permits", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines General and legislative overview Obtaining an import permit for tariff rate quota goods First come, first serviced quota administration Administrative guidelines (for products other than wheat barley, wheat products and barley products) Inspection and release Accounting (final) Warehousing Proper documentation Monitoring and verification Advance rulings\n- Appendix: Consolidated listing of agricultural goods subject to tariff rate quotas\n- References\n- Contact us", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to:\n- clarify legislation related to World Trade Organization (WTO) margarine and dairy food preparations;\n- reflect the changes to Global Affairs Canada contact information;\n- provide instructions on how to declare goods included on the Import Control List (ICL) using the new Commercial Accounting Declaration (CAD) process.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General and legislative overview\n1. Agricultural goods included on the Import Control List ( ICL ), established under the Export and Import Permits Act (EIPA), are grouped into different categories, called tariff rate quotas (TRQs) each with an established import access quantity (or quota).\n2. Under the TRQ system, agricultural goods are classified under within access commitment tariff items or over access commitment tariff items as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Imports within the quota are subject to lower rates of duty under the within access commitment tariff items and imports over the quota are classified under the over access commitment tariff items and may be subject to a higher rate of duty. A consolidated listing of the agricultural goods subject to TRQs is provided in the Appendix to this memorandum. For the most up-to-date information regarding goods included on the ICL, importers can refer to the Department of Justice website or the Global Affairs Canada website.\n3. Subsection 10(1) of the Customs Tariff grants the Canada Border Services Agency (CBSA) the authority to classify goods under a tariff item, in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules.\n4. Subsection 10(2) of the Customs Tariff provides that goods imported under the authority of a permit issued under section 8.3 of EIPA, in compliance with the conditions of that permit, may be classified under a within access commitment tariff item.\n5. Global Affairs Canada is responsible for administering import allocations and issuing import permits with respect to agricultural goods included on the ICL. Control over imports of within access commitment TRQ goods is exercised in one of two ways: through shipment-specific permits issued by Global Affairs Canada, or under a general import permit (GIP) on a first come, first served basis administered by the CBSA.\n6. The TRQ goods may be imported under the authority of either a shipment-specific import permit or a general import permit (GIP) issued by Global Affairs Canada. A shipment-specific import permit or a GIP issued under section 8.3 of EIPA is necessary for all agricultural TRQ goods to be classified under a within access commitment tariff item pursuant to subsection 10(2) of the Customs Tariff . A GIP issued under subsection 8(1.1) of the EIPA, such as the GIP No.100, Eligible Agricultural Goods, allows all eligible importers to import TRQ goods that are classified as over access commitment.\n7. A shipment-specific import permit is not required by the CBSA to release TRQ goods but is required by Global Affairs Canada for compliance with the EIPA. Importers should refer to the D19 Memoranda series for information regarding the requirement for other types of permits in relation to these goods from other government departments. 8. It is worth noting that some over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied. The List of Tariff Provisions, set out in the Schedule to the Customs Tariff , indicates which tariff treatments are applicable to which tariff items. Obtaining an import permit for tariff rate quota goods 9. For all agricultural TRQs, except for the following World Trade Organization (WTO) TRQ for margarine, wheat, barley, wheat products, barley products, and dairy food preparations, an importer must obtain an import allocation from Global Affairs Canada and an associated valid shipment-specific permit issued by Global Affairs Canada under subsection 8.3(1) of the EIPA for individual shipments against this allocation, prior to importation of the TRQ goods. That is, an importer who received an allocation of the available quota from Global Affairs Canada must obtain an import permit which allows, subject to the conditions of the permit being met, goods to be classified under an applicable tariff item that is subject to the lower, within access commitment rate of duty. 10. For WTO margarine, wheat, barley, wheat products, barley products, and dairy food preparations, where there is no import allocation and the quota has not been exceeded, Global Affairs Canada shall, pursuant to subsection 8.3(2) of the EIPA: issue a shipment-specific import permit when an application has been received on a first come, first served basis, until the quota has been filled (i.e., WTO margarine and dairy food preparations); or issue a general import permit (GIP) to any resident of Canada in other cases (i.e. WTO wheat, barley, wheat products, and barley products), which applies on a first come, first served basis to all imports until the quota has been filled. 11. In addition, Global Affairs Canada may, pursuant to subsection 8.3(3) of the EIPA: issue supplemental import permits to any applicant and issue a GIP to import supplemental quantities under the within access commitment tariff items. First Come, First Served Quota Administration 12. The four agricultural TRQ categories of wheat, barley, wheat products, and barley products, are not subject to prior import allocations or shipment-specific import permits. The TRQs for these goods are administered on a marketing year basis (August 1 to July 31). Quota control is managed through two GIPs which are cited on the Commercial Accounting Declaration (CAD) C-type, entry paperwork required by the CBSA when goods are accounted for GIP No. 20 covers imports at the applicable within access commitment rate of duty until the quota has been filled. Once filled, GIP No. 20 ceases to apply in respect of the goods, at which time GIP No. 100 starts to apply. GIP No. 100 covers unlimited imports after the quota has been filled, but all imports under GIP No. 100 are assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. The CBSA determines whether the quota has been filled by calculating imports of these goods at the time of final accounting. Therefore, any shipment of goods under these first come, first served TRQ that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act on or before the day and time on which the quota is filled, is classified as within access commitment. 13. The two agricultural TRQs for WTO margarine and dairy food preparations are subject to shipment-specific import permits. The TRQs for these goods are administered on a calendar year basis (January 1 to December 31). Shipment-specific import permits are issued by Global Affairs Canada on a first-come, first-served basis until the quota has been filled. Once the TRQ is filled, importers may use GIP No. 100 and these imports will be assessed at the applicable rates of duty, which are generally the over access commitment rates of duty. 14. More information on the wheat, barley, wheat products and barley products TRQs and the application of paragraph 8.3(2) (b) of the EIPA is provided in the Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas . Administrative guidelines (for products other than wheat, barley, wheat products and barley products) Inspection and release 15. While Global Affairs Canada requests that an importer obtains a permit prior to release for compliance with the EIPA, the availability of a shipment-specific import permit is not a condition of release for the CBSA. Border services officers will release any shipment of TRQ goods, even in the absence of a permit. However, if no permit has been obtained by the date of final accounting under subsection 32(1), (3), or (5) of the Customs Act , the goods will be classified under the applicable over access commitment tariff item. 16. Although a shipment-specific import permit is not required by the CBSA to obtain release, border services officers may question the importer about agricultural goods that are included on the ICL and, when irregularities are noted, officers will refer the transaction to the Trade Compliance Division for review following final accounting. When there is any uncertainty regarding the nature or quantity of the TRQ goods, clarification will be obtained from the importer before the goods are released and samples may be taken for laboratory analysis. 17. Border services officers will ensure, to the extent possible, that the descriptions provided by the importer for agricultural goods that are included on the ICL or that may be covered by the ICL are appropriate for tariff classification purposes. Accounting (final) 18. To be entitled to the within access commitment rates of duty, at the time of final accounting under subsection 32(1), (3), or (5) of the Customs Act , an importer is required to provide the specific import permit number in Field 81 (special Authority Permit) of the Commercial Accounting Declaration (CAD) C-type. 19. When an import permit issued under section 8.3 of EIPA is not obtained, TRQ goods are deemed imported under the authority of GIP No. 100, classified under the applicable over access commitment tariff item, and subject to the higher, over access commitment rates of duty. 20. When an importer has neglected to obtain an import permit and the TRQ products are assessed at the rates of duty under the applicable over access commitment tariff item, the importer should be aware that Global Affairs Canada does not generally issue permits after importation and final accounting have occurred. 21. An importer should provide in the Notes field (field 35) of the CAD C-type the number of any tariff classification, origin, or valuation ruling obtained on TRQ products under the National Customs Ruling (NCR) Program or Advance Ruling (AR) Program. 22. The conditions of the permit, including its validity, must be met in order for an importer to claim the applicable within access commitment tariff item. An import permit is valid for 30 days: 25 days from the date of issuance and 5 days prior to the date of issuance. 23. Importers should refer to Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products Tariff Rate Quotas for more information on the applicable accounting procedures for first come, first served TRQ goods. Warehousing 24. TRQ goods may be stored in a customs bonded warehouse in the same manner as other goods. However, except for TRQ Beef and Veal (see paragraph 25), before TRQ goods are put into a customs bonded warehouse, an importer should obtain from Global Affairs Canada a shipment-specific import permit for the goods. The validity of the permit, more particularly its time limit, is assessed against the date of the Type 10 warehouse transaction. This warehouse transaction requires an importer to complete the tariff classification field. If a shipment-specific import permit has not been obtained from Global Affairs Canada or is no longer valid, the applicable over access commitment tariff item for the goods must be used by the importer when completing the Type 10 warehouse transaction. 25. Beef and veal that do not come from Chile or a Canada-United States-Mexico Agreement (CUSMA) country (TRQ Beef and Veal) may be stored in a customs bonded warehouse using GIP No. 100. However, a shipment-specific import permit must be obtained before these goods are taken out of the customs bonded warehouse in order for them to be classified under the applicable within access commitment tariff item. Beef and veal originating in Chile or a CUSMA country are not subject to TRQs or import permit requirements. 26. Importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for more information on the warehousing of TRQ goods. Proper Documentation 27. The same information must appear on both the import permit and the customs transaction documents or CAD C-type. For example, there must not be any discrepancy between the net weight or quantity amount on the permit and what is declared on the customs invoice. The word “net” for customs classification purposes means excluding only such packing materials or packing containers that are clearly suitable for repetitive use and that are not classified with the goods. Any weight or quantity imported in excess of what is authorized by the permit will be assessed at the applicable over access commitment rate of duty. 28. Substitution is not acceptable. When goods described in the customs documents or records do not match some or all of the goods listed on the import permit, those goods not listed on the permit must be classified under the applicable over access commitment tariff item. 29. The automated system called EXCAPS (Global Affairs Canada/Customs Automated Permit System) allows for the transmission of permit information directly from Global Affairs Canada to the CBSA. When this system is available for particular TRQ goods, an importer does not need to submit a hard copy of the permit. An importer who deals with non-terminal offices is still required to present a hard copy of the permit to the CBSA. Global Affairs Canada issues a transaction record to the importer or broker to serve as confirmation that the permit was issued. Monitoring and Verification 30. The CBSA coordinates monitoring and verification activities with Global Affairs Canada to ensure that TRQ goods are classified properly. Reviews based on selective targeting and referrals from Global Affairs Canada are conducted and, when non-compliance is found, tariff classification is adjusted or the matter is referred for further audit or investigation, which can result in Administrative Monetary penalties (AMPS). This focus on enforcement activity for TRQ goods is necessary to allow domestic producers the intended level of protection of the quotas. For more information on AMPS please refer to Memorandum D22-1-1: Administrative Monetary Penalty System . Advance Rulings 30. For greater certainty regarding the tariff classification of goods, an importer may request an advance ruling. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification . Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods: Broiler hatching chicks and eggs (94 and 95) Chicken: live, meat and products (96 to 104) Turkey: live, meat and products (105 to 113) Beef and veal (114 to 116) Milk and cream (117 and 117.1) Concentrated or condensed milk and cream (118 to 120, and 122) Buttermilk (123 and 124) Other products of milk constituents (125 to 125.2) Other dairy products (121 and 126 to 131) Ice cream (132 to 134) Eggs and egg products (135 to 139) Margarine (140) Cheeses (141 to 157) Yogurt (158 and 158.1) Butter and others (159 to 160) Wheat (161) Wheat products (162 to 181) Barley (182) Barley products (183 to 191) Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192) Cut roses and rose buds (193) Other cuts of swine (194) [Repealed, SOR/2011-157] References Consult these resources for further information. Applicable legislation Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.)) Customs Tariff , Subsections 10(1), (2) (1997, C.36) Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19) Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL) Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas Memorandum D11-11-3: Advance rulings for tariff classification Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda Memorandum D10-18-1 dated August 12, 2016 Issuing office Other Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services More information on import allocations and permits for TRQ goods is available at: Global Affairs Canada 125 Sussex Drive Ottawa, ON K1A 0G2 Telephone: 343-203-6820 Non-supply managed trade controls (TNC): exttott-tnc@international.gc.ca Supply-managed trade controls (TPC): extott-tpc@international.gc.ca For more information about the agricultural products included on the ICL, please contact: Tariff Policy Unit Trade Policy Division Canada Border Services Agency 222 Queen Street, 4th Floor Ottawa, ON K1A 0L8 Telephone: 613-957-1468 Fax: 613-952-3971", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "Appendix: Consolidated listing of the agricultural goods subject to tariff rate quotas", + "part": "", + "division": "", + "heading": "", + "text": "The following are categories agricultural goods included in the Import Control List that are subject to tariff rate quotas (TRQs), including the import control number, associated general descriptions, and tariff item numbers as provided in the List of Tariff Provisions, set out in the Schedule to the Customs Tariff . Refer to the Import Control List (paragraphs 94 to 196), for the most up-to-date information regarding these categories of goods:\n- Broiler hatching chicks and eggs (94 and 95)\n- Chicken: live, meat and products (96 to 104)\n- Turkey: live, meat and products (105 to 113)\n- Beef and veal (114 to 116)\n- Milk and cream (117 and 117.1)\n- Concentrated or condensed milk and cream (118 to 120, and 122)\n- Buttermilk (123 and 124)\n- Other products of milk constituents (125 to 125.2)\n- Other dairy products (121 and 126 to 131)\n- Ice cream (132 to 134)\n- Eggs and egg products (135 to 139)\n- Margarine (140)\n- Cheeses (141 to 157)\n- Yogurt (158 and 158.1)\n- Butter and others (159 to 160)\n- Wheat (161)\n- Wheat products (162 to 181)\n- Barley (182)\n- Barley products (183 to 191)\n- Goods classified under Heading No. 98.04 or 98.26 of the list of tariff provisions set out in the Schedule to the Customs Tariff (192)\n- Cut roses and rose buds (193)\n- Other cuts of swine (194) [Repealed, SOR/2011-157]", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), (5) (1985, C.1 (2 nd Supp.))\n- Customs Tariff , Subsections 10(1), (2) (1997, C.36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), and paragraphs 8(2) (a) and (b) , (3) (a) and (b) (R.S., 1985, C.E-19)\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-4: Importation of Certain Agricultural Products and the Import Control List (ICL)\n- Memorandum D10-18-6: Wheat, Barley, Wheat Products and Barley Products tariff rate quotas\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nMemorandum D10-18-1 dated August 12, 2016\nIssuing office\nOther Government Departments Program Commercial Analysis, Research and Engagement Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D10-18-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-1-eng.html" + }, + { + "id": "dmemo-D10-18-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-6", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines FCFS TRQs for wheat, wheat products, barley, and barley products Travellers' importations Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general Tariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country Advance rulings\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-05-03", + "current_to": "2024-05-03", + "citation": "Memorandum D10-18-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html" + }, + { + "id": "dmemo-D10-18-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-6", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to:\n- clarify legislation\n- reflect the changes to Global Affairs Canada contact information", + "history": "", + "last_amended": "2024-05-03", + "current_to": "2024-05-03", + "citation": "Memorandum D10-18-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html" + }, + { + "id": "dmemo-D10-18-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-6", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "FCFS TRQs for wheat, wheat products, barley and barley products\n1. The four categories of wheat, wheat products, barley, and barley products, referred to as FCFS TRQ goods, are not subject to prior import allocations or shipment-specific import permits. Each good is listed in the Customs Tariff under two separate tariff items, one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Within access commitment refers to imports made within the established import access quantity (or quota) for the goods of a particular category, which are subject to a lower rate of duty. Over access commitment refers to imports made outside the established quota for the goods of the category, which are normally subject to a higher rate of duty.\n2. Quota control for each category of FCFS TRQ goods is managed through two General Import Permits (GIP) – GIP No. 20 – Wheat and Wheat Products and Barley and Barley Products and GIP No. 100 – Eligible Agricultural Goods.\n3. FCFS TRQ goods imported under the authority of GIP No. 20 are classified as within access commitment and assessed at a rate of duty of within access commitment until the quota is filled or expired. Whether the goods of a particular category are classified as within access commitment is determined by calculating the quota level of FCFS imports at the time of final accounting. Any shipment of goods that is released and accounted for, under subsection 32(1), (3), or (5) of the Customs Act , on or before the day and time on which the quota is filled, is classified as within access commitment and assessed at the rate of duty of the within access commitment.\n4. The FCFS TRQs are administered on a marketing year basis ( August 1 to July 31 ). GIP No. 20 is in force each marketing year as of August 1 , for each of the four categories of goods, and applies to goods accounted for during that quota year. For each category, goods accounted for after the day and time on which the quota is deemed to be filled, as set out in the Notice to Importers, are classified as over access commitment and assessed at the rate of duty of over access commitment. GIP No. 20 continues to be in force for the remaining categories of goods until the quota for each of the categories has been filled. Goods accounted for after the expiry of the quota may, under exceptional circumstances, be classified at the preferred rate of duty of within access commitment if an importer has obtained a supplemental import permit from Global Affairs Canada.\n5. When the quota for a particular category of FCFS TRQ goods is filled, GIP No. 20 ceases to apply in respect of the goods, and GIP No. 100 starts to apply for the same quota year. GIP No. 100 covers unlimited imports of eligible agricultural goods, and must be used for imports of FCFS TRQ goods accounted for after the day and time on which the quota for a category is deemed to be filled as set out in the Notice to Importers. At no time are both GIP No. 20 and GIP No. 100 applicable to the same category of goods. All imports under GIP No. 100 are assessed at the applicable rate of duty, which is generally the over access commitment rate of duty.\n6. When a shipment of FCFS TRQ goods has been short-shipped , the GIP applicable for that particular category of goods at the time of importation of the goods short-shipped will determine their tariff classification. GIP No. 20 does not authorize the importation of goods which have not actually arrived in Canada. For example, if a shipment of goods imported is short-shipped during a period when GIP No. 20 is applicable, the shortage must be imported, released, and accounted for on or before the day and time on which the quota is filled in order for the goods to be classified as within access commitment and assessed at a rate of duty of within access commitment.\n7. Pursuant to section 10 of the Customs Tariff, the CBSA is responsible for classifying goods under a tariff item in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules, unless otherwise provided. The CBSA cannot classify a good under a tariff item that contains the phrase within access commitment unless the good is imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act (EIPA) and in compliance with the conditions of that permit.\n8. Accordingly, the CBSA monitors imports of FCFS TRQ goods and provides information to Global Affairs Canada on the quota status for each category. The CBSA uses the Quota File, which is a system designed to calculate commercial imports of FCFS TRQ goods classified as within access commitment. Quota quantities are updated daily, except for weekends and statutory holidays, and when a grain equivalency conversion factor applies to a tariff item, that factor is applied by the Quota File to calculate the quantity of quota used and remaining.\n9. Pursuant to section 6.2 of the EIPA, Global Affairs Canada is responsible for determining the quota for each category of FCFS TRQ goods. Global Affairs Canada issues a Notice to Importers prior to the closure date and time for a particular category, when the quota is almost filled, in order to minimize disruptions to transactions in progress. The CBSA's Technical Commercial Client Unit also issues a Notice to Importers on the Electronic Bulletin Board with the closure date and time.\n10. Prior to accounting for their FCFS TRQ goods, for the most up-to-date information on the quota status, importers should consult the Global Affairs Canada website and review the information on TRQs.\nTravellers' importations\n11. GIP No. 3 authorizes a resident of Canada to import unlimited quantities of FCFS TRQ goods for personal use under the within access commitment tariff items in accordance with the terms and conditions of the GIP. The special provisions (note 5) of Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff apply to FCFS TRQ goods.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – general\n12. Each FCFS TRQ good is listed in the List of Tariff Provisions set out in the schedule to the Customs Tariff in two separate 8-digit tariff items: one containing the phrase \"within access commitment\" and the other containing the phrase \"over access commitment\". Goods cannot be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the EIPA and in compliance with the conditions of the permit.\n13. The classification of imported goods under a tariff item shall, unless otherwise provided, be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule.\nTariff classification of goods under the wheat, wheat products, barley and barley products TRQs – originating in a free trade agreement country\n14. The import of goods under the Wheat, Wheat products, Barley and Barley products TRQs, which originate in a beneficiary country, also requires the utilisation of GIP No. 20 or GIP No. 100.\n15. It is important to note that, in some cases, certain over access commitment tariff items may have lesser rates of duty for certain preferential tariff treatments (e.g., UST). When this is not the case, the Most-Favoured-Nation Tariff treatment rates of duty are applied.\nAdvance rulings\n16. Importers are encouraged to obtain Advance Rulings on the tariff classification of their goods to confirm whether they are goods included on the Import Control List under the EIPA. These rulings will also assist the CBSA with effective and accurate quota administration, as the rulings help to ensure the accuracy of the tariff classification. Disputes and appeals are generally reduced, and importers are provided with a greater degree of certainty regarding imports of goods. Information on how importers can obtain a ruling is set out in Appendices A and B of Memorandum D11-11-3 – Advance rulings for tariff classification .", + "history": "", + "last_amended": "2024-05-03", + "current_to": "2024-05-03", + "citation": "Memorandum D10-18-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html" + }, + { + "id": "dmemo-D10-18-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-6", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act , Subsections 32(1), (3), and (5) (R.S.C., 1985, c. 1 (2nd Supp.))\n- Customs Tariff , Subsections 10(1) and (2) (S.C. 1997, c. 36)\n- Export and Import Permits Act , Subsections 8(1.1) and 8.3(1), paragraphs 8(2)(a), 8(2)(b), 8(3)a), and 8(3)(b) (R.S.C., 1985, c. E-19 )\n- General Import Permit No. 3 – Wheat and Wheat Products and Barley and Barley Products for Personal Use (SOR/ 95-396 )\n- General Import Permit No. 20 – Wheat and Wheat Products and Barley and Barley Products (SOR/ 95-400 )\n- General Import Permit No. 100 – Eligible Agriculture Goods (SOR/ 95-37 )\n- Import Control List\nSuperseded memoranda D\nD10-18-6 dated February 19, 2019\nIssuing office\nOther Government Departments Program Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-05-03", + "current_to": "2024-05-03", + "citation": "Memorandum D10-18-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-6-eng.html" + }, + { + "id": "dmemo-D10-18-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods.\nKey content: Guidelines for the tariff classification of certain dairy products.\nKeywords: Tariff classification, dairy products, milk, cream, yogurt, butter, cheese, Import Control List , within access commitment, over access commitment.\nOn this page Updates to this D-memo Definitions Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information Appendix Calculating dairy content and milk solids List of dairy ingredients References Contact us", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates to this D-memo\n- Definitions\n- Guidelines Agricultural goods on the Import Control List Classification of dairy products Other classification information Administration of imports for products on the Import Control List Additional information\n- Appendix Calculating dairy content and milk solids List of dairy ingredients\n- References\n- Contact us", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "Updates to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nDefinitions have been added for clarity to terms used in this memorandum.\nGuidance for classifying products containing dairy ingredients was expanded.\nInstructions for calculating milk solids and dairy content were added.\nThe scope of this D-memo was adjusted to focus on tariff classification of dairy products on the Import Control List . A new section providing information about the policies that covers the administration of imports for products on the Import Control List was added.", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "The following definitions apply in this memorandum exclusively for the purposes of tariff classification of dairy products in Chapters 4, 15, 18, 19, 21, 22 and 23. These definitions are a plain language summary of various legal, technical, or policy sources.\nProduct specification document A detailed document that includes an overview of the product, its physical characteristics, a list of ingredients, safety and quality testing results, packaging details, and the preparation and manufacturing processes involved in its production.\nButter and similar products containing milkfat\nButter A smooth, fatty substance obtained from churning cream, derived exclusively from milk. Butteroil The product obtained by extracting water and non-fat content from butter or cream. Butter substitute These products will have a texture, taste and colour similar to \"natural table butter,\" and can be used in all three general applications: as a spread, as a cooking fat, or as a cooking ingredient. Ghee A product resulting from butter that has been heated and solids removed, a style of clarified butter. Margarine A water-in-oil emulsion, resembling butter in appearance, consistency, colour, etc., generally yellowish and with a \"plastic\" consistency. It is obtained from the fats or oils of animal or vegetable origin, or from a mixture of these fats or oils. Dairy spread A spreadable water-in-oil emulsion, containing milkfat as the only fat in the product.\nCheese\nCheese Cheese is an unripened or ripened soft, semi-hard , hard, or extra-hard product, obtained by coagulating the protein of milk using rennet or other coagulating agents, and partially draining the resulting whey. Processed cheese A product manufactured by mashing, mixing, melting and emulsifying cheese(s), using heat and emulsifying or acidifying agents, with one or more of the following: cream or other dairy products, salt, spices, flavouring, colouring and water. This term can be used interchangeably with process cheese. Whey cheese A product obtained by concentrating whey and adding milk or milkfat.\nIce Cream and edible ice\nEdible ice A broad term for any ice cream-like or frozen dessert-type product that is manufactured by freezing and eaten while frozen. Ice cream/milk A frozen food preparation obtained by freezing an ice cream/milk mix. The mix may contain cocoa or chocolate syrup, fruit, nuts or confections. Ice cream/milk mix The unfrozen, combination of cream, milk or other milk products, sweetened with any combination of sweetening agents. Sherbet A frozen food preparation, other than ice cream or ice milk, containing milk solids. It differs from sorbet which is a similar preparation but contains no dairy.\nMilk and other dairy products\nFermented milk A broad term for products obtained by fermenting milk with various starter culture microorganisms. Milk The liquid produced by the mammary glands of any lactating mammal. The term applies to all types of this liquid regardless of their fat content, and includes full cream milk, partially or completely skimmed milk. Partially or completely skimmed milk is produced by the separation of milk. After separation, non-fat (skimmed milk), and highly concentrated milkfat (cream) remain. Milkfat The natural fat exclusively derived from milk. This term can be used interchangeably with milk fat, butterfat or butter fat. Milk protein concentrate A powder or liquid product composed principally of caseins and/or serum proteins, containing other natural milk constituents obtained through ultrafiltration and evaporation, followed by spray drying for the powdered product. Milk solids The non-water components of milk left after water is removed. When used as an ingredient, means any constituent of milk (refer to Natural milk constituent) other than water, alone or combined with other constituents of milk. May indicate that dry milk powder is an ingredient of the product. Natural milk constituent The individual components that make up milk. The seven main components are water, milkfat, proteins (casein and whey), sugar (lactose), minerals, acids (lactic acid) vitamins and enzymes. Reconstituted milk A product that is returned to a liquid state when water is combined with milk powder. Fully reconstituted milk has the same qualitative and quantitative composition as the natural product. Whey The liquid that separates from the curd after the coagulation of milk during the cheese-making process. Whey powder The dry solids remaining after water is removed from whey. It consists primarily of sugar (lactose), proteins (several different whey proteins, mainly lactalbumins and globulins), and various minerals and vitamins. Whey protein concentrate Products derived from whey where water, minerals and lactose have been removed. It can be in liquid, solid concentrate, or dry form.", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "The following sections provide guidance for classifying dairy products. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nAgricultural goods on the Import Control List\n1. Agricultural goods on the Import Control List ( ICL ) are classified using one of two possible types of tariff items: \"within access commitment\" or \"over access commitment.\"\n2. Subsection 10(2) of the Customs Tariff states that agricultural products included on the ICL:\n\"…shall not be classified under a tariff item that contains the phrase \"within access commitment\" unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit\".\n3. Global Affairs Canada (GAC) establishes the import access levels, allocates quota and issues import permits for agricultural goods on the ICL. Refer to GAC's Export and import controls webpage for more information.\n4. Commercial importation of dairy products on the ICL may only be classified under a \"within access commitment\" tariff item when a shipment-specific import permit for the goods is obtained from GAC, and all its terms and conditions are fulfilled. Without a shipment-specific import permit, goods are classified under an \"over access commitment\" tariff item.\n5. The Export and Import Permits Act governs the issuance of import permits, as referred to in Subsection 10(2) of the Customs Tariff . For information on applying for tariff rate quota ( TRQ ) allocations and shipment-specific import permits for dairy products, importers are advised to consult GAC's webpage on Canada's supply-managed tariff rate quotas.\n6. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.\nClassification of dairy products\n7. Codex Alimentarius is the international reference on food standards. In Canada, there are two sources for standards: the Canadian Food Compositional Standards incorporated by reference into the Food and Drug Regulations , and the Canadian Standards of Identity incorporated by reference into the Safe Food for Canadians Regulations . Standards and definitions in these documents will be the primary accepted reference(s) for classification purposes, if applicable. The Canadian Dairy Commission's Dairy Ingredient Profiles list is an accepted reference when a standard does not exist.\nNote: A product specification document or laboratory analysis may be needed to confirm the composition of goods classified in Chapters 4, 15, 18, 19, 21, 22, and 23.\nChapter 4\n8. Products classified in headings 04.01 through 04.04 are allowed to contain a limited amount of added ingredients, such as small quantities of stabilising agents, chemicals necessary for processing, anti-caking agents, and very small quantities of anti-oxidants or vitamins not normally found in the product.\n9. Milk and cream are classified in heading 04.01 when they are not concentrated and do not contain added sugar or other sweetening matter. They may be:\n- in liquid or frozen state\n- fully reconstituted (that is, having the same composition as the natural product)\n- pasteurised or unpasteurised\n- sterilized or unsterilized\n10. At the subheading level, milk and cream of heading 04.01 are classified according to their fat content by weight.\n11. Milk or cream are classified in 04.02, when they:\n- contain added sugar or sweetening matter, and/or\n- are concentrated\nSuch concentrated and/or sweetened milk or cream of heading 04.02 may be:\n- in liquid, paste or solid (such as powder or granule) form\n- partially reconstituted\nThey are allowed to contain up to 5% starch, to maintain milk's normal physical state when reconstituted.\n12. Products of heading 04.02 are often classified at the subheading level according to their fat content by weight, and/or sugar content.\nExamples of products classified in 04.02 include:\n- a mixture of 49% skim milk powder and 51% sugar, under subheading 0402.10\n- a sweetened condensed milk containing 60% sucrose and 40% milk, under subheading 0402.99\n13. Heading 04.03 covers yogurt and curdled, fermented or acidified milk or cream such as buttermilk and kephir. They may be:\n- in liquid, paste or solid form (including frozen)\n- concentrated\nThey are allowed to contain added:\n- sugar or sweetening matter\n- flavouring\n- fruits (including pulp and jams), nuts or cocoa\n14. Yogurts in heading 04.03 are allowed to contain certain added ingredients, as long as the character of yogurt is retained. The added ingredients are limited to only the following ingredients:\n- chocolate\n- spices\n- coffee or coffee extracts\n- plants\n- parts of plants\n- cereals\n- bakers' wares\n15. Heading 04.04 covers the following products:\n- whey, whether or not concentrated\n- products consisting of natural milk constituents that are not covered by any other heading, including: products obtained from whey that contain less than 95% by weight of lactose (calculated on the dry matter) concentrates of two or more whey proteins, containing less than 80% whey proteins (calculated on the dry matter)\nProducts in this heading may be:\n- in liquid, paste or solid (including frozen) form\n- concentrated\nThey are allowed to contain added sugar or other sweetening matter.\n16. Products consisting of milk constituents covered by other headings include:\n- other sugars of 17.02 (products containing more than 95% by weight of lactose are classified in 17.02)\n- food preparations of 19.01, which are based on certain natural milk constituents, but which contain substances not allowed in the products of Chapter 4\n- milk constituents in pure chemical form, such as: casein of 35.01 milk albumins of 35.02, including concentrates of two or more whey proteins containing 80% or more whey proteins (calculated on the dry matter) globulins of 35.04\n17. Heading 04.05 covers:\n- butter\n- fats and oils derived from milk\n- dairy spreads\n18. Butter classified in this heading includes natural butter, whey butter, or recombined butter (fresh, salted or rancid, and canned). It may contain salt, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria, but do not contain emulsifiers.\n19. Butter is classified in subheading 0405.10 if it meets all of the following:\n- milkfat content of 80% or more, but not more than 95%, by weight\n- maximum milk solids-not-fat content of 2%, by weight\n- maximum water content of 16%, by weight\n20. Dairy spreads can be classified in subheading 0405.20 with a milkfat content between 39% and 79%, by weight. Products similar to dairy spreads, but containing less than 39% milkfat, are generally covered by headings 15.17 or 21.06.\n21. Subheading 0405.90 covers fats and oils derived from milk, other than butter.\nExamples of products classified in subheading 0405.90 include:\n- fats with a milkfat content of 95% or more\n- butteroil\n- dehydrated butter\n- ghee\n- a mixture of butter and herbs, spices, flavourings, garlic, etc., as long as they retain the character of the products of heading 04.05\n22. Heading 04.06 covers cheese and curd, which include:\n- fresh, blue-veined , soft, medium-hard , and hard cheese\n- processed cheese\n- whey cheese\nThese products may be in grated or powdered form, and, as long as they retain the character of cheese, are allowed to:\n- contain various ingredients, such as meat, fish, crustaceans, herbs, spices, vegetables, fruit, nuts, vitamins, skimmed milk powder, etc.\n- be coated with batter, dough or bread crumbs, whether or not they have been pre-cooked\n- contain enzymes added during the cheese making process\nNote: Products manufactured by adding enzymes to cheese after the initial cheese making process has finished (for example, enzyme modified cheese) are not classified in heading 04.06.\n23. Whey cheese is classified in heading 04.06 only when it meets the characteristics outlined in Note 4 to Chapter 4 of the Customs Tariff .\nChapter 15\n24. Heading 15.17 includes the following products, when they contain 15% or less butter or fats and oils derived from milk:\n- margarine\n- edible preparations of dairy fats or oils other than margarine, such as liquid margarine or shortening\nChapter 18\n25. Heading 18.06 covers food preparations containing cocoa. Food preparations of certain dairy products (goods of 04.01 to 04.04) that contain cocoa, or contain 5% or more by weight of cocoa calculated on a totally defatted basis, are classified in 18.06. Guidance in Chapter 19 of this D-memo explains how to determine a \"food preparation of goods of 04.01 to 04.04.\"\nExamples of goods classified in 18.06 include preparations such as:\n- chocolate ice cream mixes and ice milk mixes\n- hot chocolate powder\n- chocolate fudge\n- chocolate pudding\n- chocolate whey protein powder\n26. At the tariff item level, ice cream mix and ice milk mixes containing cocoa are classified in 1806.20.21 or 1806.20.22, when they contain (in accordance with standards set out in the Canadian Food Composition Standards):\n- not less than 36% solids and 8% milkfat, for ice cream mixes, or\n- not less than 33% solids and between 3% to 5% milkfat, for ice milk mixes\nChapter 19\n27. Heading 19.01 covers food preparations of goods of headings 04.01 to 04.04 when they do not contain cocoa (or contain less than 5% by weight of cocoa calculated on a totally defatted basis), and are not classified in any other heading. The goods of headings 04.01 to 04.04 are:\n- milk or cream, whether or not concentrated or containing sugar or sweetening matter\n- yogurt, buttermilk, curdled, fermented or acidified milk or cream\n- whey, including modified whey\n- products consisting of natural milk constituents\n- Preparations of a similar nature to the products in the above list, but that contain ingredients not allowed in headings 04.01, 04.02, 04.03, and/or 04.04, are classified in 19.01.\n- Other preparations are classified in 19.01 when the product is predominantly based on the goods of headings 04.01 to 04.04. To determine this, the amount of goods of headings 04.01 to 04.04 present in the preparation must be calculated.\n28. Generally, these types of preparations will be considered predominantly based on goods of headings 04.01 to 04.04 when:\n- the first ingredient of a preparation (listed in descending order by weight) is a good of 04.01 to 04.04\n- two or more goods of 04.01 to 04.04 are present, and the combined weight of those goods predominate over the other ingredients when listed in descending order\n- ingredients such as water and \"powdered milk,\" \"milk powder\" or \"dried/dry milk\" are present in the ingredient list\n- the ingredient \"milk solids\" and water are present in the ingredient list, and the nature of the milk solids is that of milk powder and not individual milk constituents\nNote: Water will fully or partially reconstitute dry or powdered milk. When listed separately in an ingredient list, the combined weight of the water and powder are considered to be considered as reconstituted milk, according to a Canadian International Trade Tribunal ( CITT ) decision (CDC Foods AP-2015-035 and AP‐2016-015 ).\n29. At the tariff item level, goods in this heading containing dairy are classified according to their dry weight basis of milk solids. Refer to the Appendix for instructions on calculating the dry weight basis of milk solids.\nChapter 21\n30. Heading 21.05 provides for ice cream and edible ice, whether or not containing cocoa.\n31. Products made partly of ice cream or edible ice and combined with other ingredients (such as coatings, or packed between wafers), are also classified in heading 21.05 when the goods retain the character of ice cream or edible ice even with the addition of those other ingredients. According to a CITT decision (Nestle Canada Inc. AP-2015-027 ) a principal characteristic of these types of goods is that they are eaten while frozen.\nNote: Not all products that are eaten while frozen are classified in 21.05, only those that retain the character of ice cream or edible ice.\n32. At the tariff item level, the compositional standards for ice cream outlined in Section 7.6 of the Canadian Food Composition Standards regarding Frozen Dairy Products will apply.\n- Flavoured ice and sherbets, containing less than 5% milk solids, are classified in 2105.00.10.\n- Frozen products such as ice cream, ice milk, or edible ice containing 5% or more milk solids, including milkfat, are classified in tariff items 2105.00.91 or 2105.00.92.\n33. Heading 21.06 covers any other food preparation for human consumption that contains dairy products and are not classified in any of the preceding headings.\n34. At the tariff item level, 2106.90.31 to 2106.90.39 cover milk, cream or butter substitutes and preparations suitable for use as butter substitutes containing dairy. Butter substitutes, in particular, are classified here only when they contain more than 15% but less than 39% milkfat, according to their dairy content, and/or milk solid content in the dry state.\n35. Cheese fondue is specifically provided for in tariff item 2106.90.41. According to a CITT decision ( AP-2015-011 J. Cheese Inc.) cheese fondue must contain four components:\n- cheese\n- liquid\n- starch, and\n- seasoning\n36. All other preparations not considered substitutes for milk, cream or butter, cheese fondue, beverages or of a kind used in animal feeding containing are classified at the tariff item level as followed:\n- preparations containing 50% or more by weight of dairy content (2106.90.93 or 2106.90.94)\n- preparations containing less than 50% by weight of dairy content, and over 10% by weight of milk solids in the dry state (2106.90.95)\n- preparations containing less than 50% by weight of dairy content, and 10% or less by weight of milk solids in the dry state (2106.90.99)\nNote: Refer to the Appendix for instructions on calculating dairy content.\nChapter 22\n37. Heading 22.02 covers any other non-alcoholic beverages that contain dairy products and are not classified in any of the preceding headings.\n38. At the tariff item level, goods of 22.02 containing dairy may be classified according to their dairy content.\nChapter 23\n39. Preparations of a kind used in animal feeding containing dairy products are classified in heading 23.09.\n40. At the tariff item level, goods of this heading are classified according to their milk solid content, in the dry state.\nOther classification information\n41. If a gift basket or box contains a selection of food items, each item may need to be classified individually if the assortment is not considered a \"set for retail sale,\" in accordance with the General Interpretive Rule 3(b).\nAdministration of imports for products on the Import Control List\n42. Memorandum D10-18-1 : Tariff Rate Quotas provides guidance about:\n- the legislative and policy overview for agricultural goods included on the ICL\n- obtaining import permits for goods subject to TRQs\n- administrative guidelines for declaring and accounting goods\n43. Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations) covers:\n- when to use a general import permit or a shipment-specific import permits\n- how to declare goods subject to TRQs in the Commercial Accounting Declaration (CAD) process\n- permit procedures\nAdditional information\n44. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1 : Tariff Classification of Goods .\n45. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3 : Advance Rulings for Tariff Classification .", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "Appendix", + "part": "", + "division": "", + "heading": "", + "text": "Calculating dairy content and milk solids\nThese calculations may not apply for the tariff classification of all goods. When the calculations do not apply, a laboratory analysis may be needed.\nAn ingredient list with the weight or percentage of each ingredient in the final product is needed for the calculations.\nA list of dairy ingredients is provided for reference, following the calculations.\nCalculation tip: In cases where ingredients are provided in percentages (totaling to 100%), for the purposes of calculation, assume the total weight of the product equals 100 grams.\nCalculating dairy content\nNote: If \"powdered milk\" or \"milk powder\" and water are present in the ingredient list, add the water and powder amounts together. This will provide the amount of \" reconstituted milk \" ingredient present. Calculation steps Add the weight of all dairy ingredients together (including any reconstituted milk) Divide (1) by the total weight of all ingredients Multiply by 100 Results Total percentage of dairy content.\nCalculating milk solids\nThis calculation only applies to goods containing dry dairy ingredients (such as powdered milk). If dairy ingredients that contain moisture (such as butter or yogurt) are present, a laboratory analysis may be required. Calculation steps Add the weight of all dairy ingredients together Divide (1) by the total weight of ingredients Multiply by 100 Results Total percentage of milk solids. Note: Generally, dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nCalculating milk solids: On a dry weight basis (or \"in the dry state\")\nIf a tariff item specifies \"On a dry weight basis\" or \"in the dry state,\" it means that no account should be taken of any water in the product when calculating the amount of solids. The following calculation only applies for goods containing dry dairy ingredients (such as powdered milk), and other liquid or dry ingredients. If ingredients that contain moisture (such as butter, yogurt, fruits, vegetables, pastes or purees) are present, a laboratory analysis may be required to determine milk solid content. Calculation steps Add the weight of all dry dairy ingredients together Add the weight all dry ingredients present (excluding water, juice, etc.), including dry dairy ingredients Divide (1) by (2) Multiply by 100 Results Total percentage of milk solids on a dry weight basis. Note: Most dry ingredients contain a small amount of moisture, therefore the final results are only an approximation.\nList of dairy ingredients\nDairy ingredient includes any of the following:\n- milk\n- concentrated milk (in liquid, dried, frozen or reconstituted form)\n- cream\n- buttermilk\n- curdled milk or cream\n- yogurt\n- kephir and other fermented or acidified milk or cream\n- cheese or curd\n- whey and modified whey\n- concentrated whey (commonly referred to as powdered whey or whey protein concentrate)\n- whey cream or whey butter\n- butter, butteroil and other fats derived from milk\n- natural milk constituents / constituents of milk, including: milkfat milk protein concentrates whey protein (isolate) casein, caseinates lactose\n- products consisting of natural milk constituents", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-7-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-7", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian customs tariff\n- Customs Tariff\n- Export and Import Permits Act\n- Import Control List\nRelated D memoranda\n- Memorandum D10-13-1 : Tariff Classification of Goods\n- Memorandum D10-18-1 : Tariff Rate Quotas\n- Memorandum D11-11-3 : Advance Rulings for Tariff Classification\n- Memorandum D19-10-2 : Administration of the Export and Import Permits Act (Importations)\nRelated links\n- Alimentarius Official Standards for dairy\n- Canadian Food Compositional Standards\n- Canadian International Trade Tribunal\n- Canadian Standards of Identity: Volume 1 – Dairy Products\n- Dairy ingredient profiles\n- Export and import controls\n- Canada's supply-managed tariff rate quotas\n- Notices to importers – Supply-managed tariff rate quotas\n- Food and Agriculture Organization Terminology Portal\nSuperseded D memoranda\nMemorandum D10-18-7 : Importation of certain dairy products and the Import Control List dated June 30, 2020 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-05-15", + "current_to": "2026-05-15", + "citation": "Memorandum D10-18-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-7-eng.html" + }, + { + "id": "dmemo-D10-18-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "Plain language summary", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods.\nKey content: Guidelines for the tariff classification of poultry and egg products.\nKeywords: Tariff classification, chicken, poultry, egg, specially defined mixture, Import Control List , within access commitment, over access commitment, spent fowl.\nOn this page Updates to this D-memo Definitions Poultry Products Definitions of terms found in Supplementary Note 1 to Chapter 16 Eggs Guidelines Agricultural Goods on the Import Control List Classifying Poultry Products Chapter 1 Chapter 2 Chapter 16 Determining if a good is “spent fowl” Determining if a product is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 Classification of Eggs and Egg Products Chapter 4 Chapter 21 Other Classification Information Administration of imports for products on the ICL Additional Information Appendix References Applicable legislation Related D Memoranda Related links Superseded D Memorandum Issuing Office Contact us", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "On this page", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "- Updates to this D-memo\n- Definitions Poultry Products Definitions of terms found in Supplementary Note 1 to Chapter 16 Eggs\n- Guidelines Agricultural Goods on the Import Control List Classifying Poultry Products Chapter 1 Chapter 2 Chapter 16 Determining if a good is “spent fowl” Determining if a product is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 Classification of Eggs and Egg Products Chapter 4 Chapter 21 Other Classification Information Administration of imports for products on the ICL Additional Information\n- Appendix\n- References Applicable legislation Related D Memoranda Related links Superseded D Memorandum Issuing Office\n- Contact us", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "Updates to this D-memo", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "This D-memo has been updated to reflect accessibility and plain language considerations.\nDefinitions have been added for clarity to terms used throughout the memoranda.\nThe definition of “prepared meals” was revised to reflect only those containing poultry classified in heading 16.02.\nGuidance for determining if a good is considered “spent fowl” was added.\nThe scope of this D-memo was adjusted to focus on tariff classification of certain poultry and egg products on the Import Control List . A new section providing information about the policies that cover administration of imports for products on the ICL was added.", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "Definitions", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "The following definitions apply in this memorandum for the purpose of tariff classification of poultry and egg products in Chapters 1, 2, 4, 16, and 21. These definitions are a plain language summary of various legal, technical, or policy sources.\nPoultry products\nBroiler A chicken bred and raised specifically for meat production. Canner pack Turkey, without its neck and giblets, destined for the further processing market and not for the consumer market. Chicken In the Customs Tariff , chicken is referred to as: fowls of the species Gallus domesticus . Prepared meals A prepackaged selection of food that requires minimal or no preparation prior to consumption, and contains at least one serving from each the following two categories: Meat Vegetable, fruit or grain product It may contain portions for more than one person. Sausage Preparations of chopped or minced meat or meat offal enclosed in casings, or merely pressed into the characteristic shape of sausages when not in casings. Spent fowl Laying hens at the end of egg production or breeders at the end of breeding production (Canadian Chicken Licensing Regulations (SOR/2002-22)). Specially Defined Mixtures A good where the total weight of the finished product contains: (a) 20% or more meat consisting primarily of fully or partially cooked (including par-fried) chicken or turkey and (b) 13% or more ingredients other than the following: chicken, turkey, breading, batter, oil, glazing, sauces, other coatings, or bastes, or any added water (including that used in marination, glazing, sauces, other coatings, bastes, breading or batter). Refer to Supplementary Note 1 to Chapter 16 of the Customs Tariff for the exact text of the definition.\nDefinitions of terms found in Supplementary Note 1 to Chapter 16\nThe definitions in this section are presented in the order that they appear in the text of Supplementary Note 1 to Chapter 16.\nPartially cooked The chicken or turkey is subjected to some form of cooking process (e.g. dry roasting, baking, frying, boiling, etc.) but is not yet fully cooked. Goods might have descriptions on packaging such as: “cook and serve”, “cook thoroughly” or “for safety and quality – follow these cooking instructions.” Fully cooked The chicken or turkey is cooked to an internal temperature of 74°C or 165°F. Par-fried The chicken or turkey is subjected to a heat treatment such as immersion in hot oil for a short period of time. This processing step is usually applied to battered or breaded goods to set the shape, color and texture of the food, by partially cooking in oil before being frozen. Breading A coating of breadcrumbs on food. The food is typically dredged in flour, moistened in an egg wash and coated in breadcrumbs prior to cooking, such as frying or baking. Batter A semi-liquid mixture usually composed of flour, eggs, a liquid (milk, water, beer, etc.) and may contain assorted flavouring ingredients such as herbs, spices, etc. These mixtures are used as a coating prior to frying food products. Oil Any oil of plant or animal origin used as an ingredient in the making of a food preparation. Glazing A thin layer of liquid or semi-liquid mixture, such as sauces, meat stock, marinades, etc., added to food during or after the cooking process. It coats the surface with a shiny, glossy layer to enhance its appearance and flavour. Sauce The definition in D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings will apply. Other Coatings A layer of liquids or solids applied onto the surface of a good. This includes chicken or turkey that has been subjected to a breading process but where breadcrumbs are replaced by another ingredient (ex: crushed corn chips or cornmeal). Bastes Any liquid or semi-liquid mixture (ex: sauce, pan drippings, margarine, butter, etc.) applied to meat during cooking to keep it moist. Added water Water in the ingredient list of a food preparation, including water used in the marination of meat.\nEggs\nFertilized eggs for incubation Eggs that have the potential to develop into live chicks when incubated. Hatching eggs Fertilized eggs selected for the purpose of incubation with the intention of producing live birds.", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "Guidelines", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "The following sections provide guidance for classifying poultry products. Guidance provided is in accordance with the version of the Customs Tariff in effect at the time of publishing.\nAgricultural Goods on the Import Control List\n1. Agricultural goods on the Import Control List ( ICL ) are classified using one of two possible types of tariff items: “within access commitment” or “over access commitment”.\n2. Subsection 10(2) of the Customs Tariff Act states that agricultural products included on the ICL :\n“…shall not be classified under a tariff item that contains the phrase “within access commitment” unless the goods are imported under the authority of a permit issued under section 8.3 of the Export and Import Permits Act and in compliance with the conditions of the permit”.\n3. Global Affairs Canada ( GAC ) establishes the import access levels, allocates quota and issues import permits for agricultural goods on the ICL . Refer to GAC 's Export and import controls webpage for more information.\n4. Commercial importation of poultry and egg products on the ICL may only be classified under a “within access commitment” tariff item when a shipment-specific import permit for the goods is obtained from GAC , and all its terms and conditions are fulfilled. Without a shipment-specific import permit, goods are classified under an “over access commitment” tariff item.\n5. The Export and Import Permits Act governs the issuance of import permits, as referred to in Subsection 10(2) of the Customs Tariff . For information on applying for tariff rate quota ( TRQ ) allocations and shipment-specific import permits for poultry and egg products, importers are advised to consult GAC 's webpage on Canada's supply-managed tariff rate quotas ( TRQ s).\n6. The issuance of an allocation or a permit by GAC does not constitute a tariff classification ruling.\nClassification of Poultry and Poultry Products\nChapter 1\n7. Live poultry is typically covered by heading 01.05. Information on the classification of live poultry and chicks can be found in Memorandum D10-14-63: Tariff Classification of Live Chicks of the Species Gallus Domesticus .\nChapter 2\n8. Heading 02.07 covers most uncooked poultry meat and edible offal that is suitable for human consumption in the following states:\n- Fresh\n- Chilled\n- Frozen\n9. Heading 02.10 covers poultry meat and edible offal that is suitable for human consumption in the following states:\n- Salted\n- In brine\n- Dried\n- Smoked\n(a) Salted, dried or smoked meat enclosed in casings are classified in 02.10, except if the meats were previously chopped or minced, and if combined with other ingredients. When chopped or minced, and if combined with other ingredients they are classified in heading 16.01 as sausages.\n(b) Edible flours of poultry meat or meat offal are classified in 02.10 when fit for human consumption. When unfit for human consumption they are classified in heading 23.01.\nChapter 16\n10. All goods classified in Chapter 16, including specially defined mixtures, must first meet the conditions of Chapter Note 2 to Chapter 16. This note requires that food preparations in this chapter contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof.\n11. The weight to be considered towards the calculation of the 20% criterion will be the weight of meat, fish, etc. in the preparation at the time the goods are imported.\n12. A laboratory analysis may be necessary to determine the 20% criterion is met.\n13. Preparations which contain any amount of chicken or turkey that are not classified in Chapter 16 are:\n- Stuffed pasta of heading 19.02\n- Sauces and preparations therefor, or mixed condiments and mixed seasonings of heading 21.03\n- Soups, broths, and preparations therefor of heading 21.04\n14. In cases where a preparation contains a mixture including meat and fish or seafood of Chapter 16, the goods will be classified in the heading of the ingredient (meat, fish or seafood) that predominates by weight.\n15. Heading 16.01 covers sausages containing meat, including chicken or turkey.\n16. Heading 16.02 covers most food preparations containing 20% or more meat (including mixtures of meat, sausage, fish and seafood where the meat predominates by weight). In cases where a preparation contains more than one meat of heading 16.02, the good will be classified in the subheading of the meat that predominates by weight.\nDetermining if a good is “spent fowl”\n17. The term “Spent fowl” is interpreted to mean a fowl of the species Gallus domesticus that has finished its production cycle (whether for table eggs or breeding purposes). At that point they are considered “spent” and are destined for slaughter. “Spent fowl” may be referred to by terms such as stewing hens, boiling fowls, pot roasting hens, mature chickens, or old hens/roosters .\n18. In June 2023 , the Canadian International Trade Tribunal published its decision regarding spent fowl, in AP-2020-030 – Interpro Distributeurs de Viandes inc. This decision asserts that goods must be classified according to their nature at the time of importation, and the nature of the goods must be established with credible evidence.\n19. The determination of whether a good meets the term “spent fowl” is based on evidence that relates to the true nature of the goods. Evidence would include documents that clearly indicate the goods are, or are made with, spent fowl. Examples include, but are not limited to:\n- Sales order or invoice(s) from suppliers of goods\n- Documents related to the production (growing) and handling (slaughter and processing) of the chickens prior to importation\n- Inspection certificate(s) issued by a recognized foreign government authority\nDetermining if a good is a “specially defined mixture” of tariff items 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92\n20. In order to be classified at the tariff item level as a specially defined mixture, the goods must meet all the criteria set out in Supplementary Note 1 to Chapter 16.\n21. The determination of whether a good meets the definition “specially defined mixture” is based on its ingredient list, labels, product specifications, and manufacturing processes.\n22. The calculation of “other goods” will take into consideration the specific factors for the good. For example, identifiable ingredients added to a sauce, after it has been prepared, to render it a food preparation (e.g., carrots, celery, peppers, etc.) may be counted towards the calculation of the 13% “other” goods. But these same ingredients, added during the preparation of a sauce, are counted in the weight of the sauce.\n23. To classify goods in tariff items 1602.31.11 (turkey) or 1602.32.11 (chicken), records need to clearly demonstrate that the goods meet the definition of both “prepared meals” and “specially defined mixtures”. If goods contain a mixture of meats, they are classified under these tariff items when the chicken or turkey predominate by weight.\n24. To classify goods in tariff items 1602.31.92 (turkey), or 1602.32.92 (chicken), records need to clearly demonstrate that the goods are not in cans or glass jars and also meets the definition of “specially defined mixtures”.\n25. The Appendix provides examples of certain goods that meet the definition of specially defined mixtures, as well as some that do not.\nClassification of Eggs and Egg Products\nChapter 4\n26. Heading 04.07 covers birds' eggs in their shell, in any of the following states:\n- fresh (includes hatching eggs)\n- preserved\n- cooked\n27. Heading 04.08 covers birds' eggs, not in shell, and yolks, for food purposes in any of the following states:\n- fresh\n- dried\n- cooked by steaming or boiling in water\n- moulded\n- frozen\n- otherwise preserved\n(a) The eggs in this heading may contain added sugar or sweetening matter.\n(b) Heading 04.08 also covers eggs for industrial purposes, such as:\n- “denatured eggs” which contain a small amount of colorant not suitable for human consumption, destined for animal consumption.\n- eggs for tanning hides of animals\n(c) Separate egg whites are classified in heading 35.02\nChapter 21\n29. Heading 21.06 includes egg preparations that:\n- are further processed than allowed for in heading 04.08, and/or\n- contain other ingredients, (such as seasoning, spices) or other additives, not allowed for in heading 04.08\nOther Classification Information\n30. If a gift basket or box contains a selection of food items, each item may need to be classified individually if the assortment is not considered a “set for retail sale”, in accordance with the General Interpretive Rule 3(b).\nAdministration of imports for products on the ICL\n31. Memorandum D10-18-1: Tariff Rate Quotas provides guidance about:\n- The legislative and policy overview for agricultural goods included on the ICL\n- Obtaining import permits for goods subject to TRQ s\n- Administrative guidelines for declaring and accounting goods\n32. Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) covers:\n- When to use a general import permit or a shipment-specific import permit\n- How to declare goods subject to TRQ s in the Commercial Accounting Declaration ( CAD )\n- Permit procedures\nAdditional Information\n33. Guidelines about the methodology used to classify goods are provided in Memorandum D10-13-1: Tariff Classification of Goods.\n34. Procedures to obtain an advance ruling for tariff classification of goods are outlined in Memorandum D11-11-3: Advance Rulings for Tariff Classification.", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "Appendix", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "The following provides examples of chicken and turkey preparations and whether they are considered to meet the term “specially defined mixture”.\nTable 1: Example of a turkey preparation that meets the definition of “specially defined mixtures”\nExample 1: “Turkey burger patties”\nTable 1: Example of a turkey preparation that meets the definition of “specially defined mixtures” Ingredient Weight, in percentage Par-fried, turkey 78% Water 5% Roasted peppers 5.5% Roasted mushrooms 4.5% Roasted zucchini 3% Oats 3% Chopped cilantro 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The turkey and water are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The total weight of the roasted peppers, mushrooms, zucchini, oats and cilantro is 17%. As 13% or more of the total weight of the product is comprised of goods other than “listed goods” and the turkey is par-fried this product meets the definition of specially defined mixture.\nTable 2: Example of a chicken preparation that meets the definition of “specially defined mixtures”\nExample 2: “Cranberry almond chicken salad”\nTable 2: Example of a chicken preparation that meets the definition of “specially defined mixtures” Ingredient Weight, in percentage Fully cooked chicken strips (not breaded) 38% Spinach 30% Balsamic vinaigrette 10% Cranberries 8% Almonds 7% Celery 4% Onions 3%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken and balsamic vinaigrette are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The balsamic vinaigrette is considered a sauce. As the total weight of the spinach, cranberries, almonds, celery and onions accounts for 52% and the chicken portion is fully cooked, this product meets the definition of specially defined mixture.\nTable 3: Example of a chicken preparation that does not meet the definition of “specially defined mixtures”\nExample 3: “Chicken wings with sauce”\nTable 3: Example of a chicken preparation that does not meet the definition of “specially defined mixtures” Ingredient Weight, in percentage Fully cooked chicken wings 74% Sauce packet 14% Seasoning 2% Water 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken, sauce and water are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The seasoning, when mixed with water, could be considered “marination”. The total weight of goods other than the “listed goods” is 2% (seasoning). Since the total weight of other goods is less than 13%, this product does not meet the definition of specially defined mixture.\nTable 4: Example of a chicken preparation that does not meet the definition of “specially defined mixtures”\nExample 4: “Uncooked, frozen chicken breasts with sauce”\nTable 4: Example of a chicken preparation that does not meet the definition of “specially defined mixtures” Ingredient Weight, in percentage Chicken, uncooked 75% Sweet and sour sauce 24% White pepper 1%\nExplanation\nThis recipe contains more than 20% meat, as required by Note 2 to Chapter 16. The chicken and sauce are part of the “listed goods” in Supplementary Note 1 to Chapter 16. The total weight of goods other than the “listed goods” is 1%. Since the total weight of other goods is less than 13%, and because the chicken is uncooked, this product does not meet the definition of specially defined mixture.", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D10-18-8-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D10-18-8", + "marginal_note": "References", + "part": "Tariff Classification of poultry and egg products", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff\n- Export and Import Permits Act\n- Import Control List\n- Schedule to the Customs Tariff\nRelated D memoranda\n- Memorandum D10-13-1: Tariff Classification of Goods\n- Memorandum D10-14-35: The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings\n- Memorandum D10-14-63: Tariff Classification of Live Chicks of the Species Gallus Domesticus\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\nRelated links\n- Canada's supply-managed tariff rate quotas ( TRQ s) (Global Affairs)\n- Canadian Chicken Licensing Regulations\n- Canadian International Trade Tribunal\n- Export and Import Controls (Global Affairs)\n- Food Labelling requirements (Canadian Food Inspection Agency)\n- General information on the administration of TRQ s for supply-managed products (Global Affairs)\n- Guideline on meat and poultry meat product categorization (Canadian Food Inspection Agency)\n- Notices to importers – Supply-managed tariff rate quotas ( TRQ s) (Global Affairs)\n- Safe cooking temperatures (Health Canada)\nSuperseded D memoranda\nMemorandum D10-18-8 - Importation of certain poultry and egg products and the Import Control List ( ICL ) dated June 30, 2020 .\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-23", + "current_to": "2026-03-23", + "citation": "Memorandum D10-18-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-18-8-eng.html" + }, + { + "id": "dmemo-D11-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "Legislation", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Customs Act – Section 35.01 (2) and (4), Section 43.1, Section 57.01, Section 60, Section 61, Section 67, Section 68, Section 109.1 (1) to (3) , and Section 159.1\nCustoms Tariff – Section 19 (1) to (3)\nDetermination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations – Section 1, Section 2 (1) and (2), and Section 3\nDetermination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations – Section 1, Section 2 (1) and (2), and Section 3\nMarking of Imported Goods Regulations", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "Guidelines and General Information", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Definitions\n1. The \"Interpretation\" section of the Marking of Imported Goods Regulations contains definitions that are important to understanding the administration of the marking program. In addition, definitions for the following terms are also important:\nContainer A general term for the packaging used to transport goods, such as, but not limited to, boxes, wooden crates, and plastic receptacles. Critical surface finish The marking of certain types of pipes and tubes (e.g., ornamental products, specialized products used in the aerospace industry) may constitute an unreasonable burden for technical or commercial reasons, resulting in damage to the product. In such cases, the product may be considered to have a critical surface finish. For the exclusive use of the importer or that importer's employees and not for resale to the general public Applies to the exclusion of imported goods of which the importer/owner or the importer/owner's employee(s) is (are) the final user. This exclusion includes goods supplied by an importer/owner to the importer/owner's employee(s) whether free or for a charge, e.g., uniforms. This exclusion does not apply to goods for external distribution by the importer/owner, e.g., sales samples or giveaways, when they are imported from non-CUSMA countries. Ornamental pipe and tube These articles are generally defined as being tubular products with critical surface finishes, and are generally used for architectural purposes (e.g., railings or cross bars for fencing, excluding fence posts) and furniture manufacturing. When produced from carbon steel grades, the product generally has a polished surface. Ornamental tubing may be round, square, rectangular, or may be rolled to a variety of specialized sectional shapes depending on the final use. When determining whether tubing is ornamental in nature, consideration should be given to the degree the exporter has undertaken to protect the surface finish (e.g., individual wrapping, protective packaging such as wooden crates or metal containers). Outermost usual container A shipping container used to transport goods. In some cases, goods may reach the ultimate purchaser in the outermost usual shipping container. The form in which it was imported Means the condition of the good before it has undergone one of the changes in tariff classification, or other applicable requirements as described in the marking rules. Used goods Does not include seconds, factory rejects, or blemished goods. Usual container Means the container in which goods will ordinarily reach the ultimate purchaser (point of sale packaging).\nGeneral\n2. The authority for application of Canada's marking program is contained in section 19 of the Customs Tariff . This section enables regulations to be made which identify:\n- (a) what goods require country of origin marking;\n- (b) the appropriate country to be marked on goods;\n- (c) the proper method and manner of marking;\n- (d) the time when goods must be marked.\n3. The requirement for country of origin marking should not be confused with labelling requirements of other government departments such as Agriculture and Innovation, Science and Economic Development Canada (ISED) . For example, ISED's regulations require that certain product related information such as fabric content of apparel be shown on a product label.\n4. Certain goods when imported into Canada are required to be marked to indicate clearly the country in which the goods were made. The foreign exporter or producer usually applies the country of origin marking. However, Canadian importers are responsible for ensuring that imported goods comply with marking requirements at the time they import the goods.\n5. For goods imported from a CUSMA country , the purpose of the marking requirement is to inform the ultimate purchaser of the country of origin of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. In order to have an ultimate purchaser, a purchase or transaction must take place.\n6. When goods are imported from a non-CUSMA country, the marking should indicate to the ultimate purchaser, or where there is no ultimate purchaser to the ultimate recipient, the country of origin of the goods. The ultimate recipient is the last person in Canada who receives the goods in the form in which they are imported.\n7. Depending on whether the goods are imported from a CUSMA or a non-CUSMA country, there are differences in the CBSA's administration of the marking program. These differences are explained in the sections that follow.\nGoods That Require Marking\n8. Schedule I of the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations and of the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations identifies those goods that require marking. The list of goods that require marking is divided into the following six main product categories:\n- (a) Goods for Personal or Household Use;\n- (b) Hardware;\n- (c) Novelties and Sporting Goods;\n- (d) Paper Products;\n- (e) Apparel;\n- (f) Horticultural Products; and\n- (g) Goods of Steel or Aluminum\n9. To clarify the types of goods included in each product category, a guide to Schedule I has been prepared. This guide is contained in Appendix A. The purpose of this guide is to show examples of some of the goods that require marking, and to provide definitions of various terms where possible. This guide is not designed to cover all goods that require marking (refer to paragraph 11 for further clarification).\n10. Further information or clarification regarding which goods require marking may be obtained by contacting one of the CBSA regional Trade Operations Division offices, available on the CBSA website.\n11. In addition to the guide in Appendix A, the following general principles should be applied when interpreting the wording contained in Schedule I:\n- (a) If an imported article does not fall under a specific class of goods, it may fall under a more general class. For example, although cotton gloves that require marking are not specifically annotated in paragraph 5(4) \"Gloves made partially or wholly of leather\" of the Schedule, they would fall under the more general paragraph 5(10) \"Apparel made substantially or wholly of natural or synthetic textile fibres\".\n- (b) When determining whether an article described in the \"Goods for Personal or Household Use\" category requires marking, it is important to consider the meaning of the wording used in the heading. For example, if \"Blankets\" that are listed in paragraph (5) of the Schedule are imported by hospitals or university dormitories, they would not require marking. Blankets imported under such circumstances would not be considered as goods for personal or household use.\n- (c) It should not be automatically assumed that the modern counterparts to classes of goods listed in the Schedule require marking if they are not specifically listed. For example, compact disc players do not require marking as they are not specifically listed in the Schedule despite the fact that they have replaced the use of phonographs (paragraph 1(15) under \"Goods for Personal or Household Use\").\n- (d) If a class of goods in the Schedule is preceded by the phrase \"the following,\" the list that follows is all-inclusive and the requirement for marking applies only to the goods listed.\n- (e) If a class of goods in the Schedule is preceded by the phrase \"including,\" this means including but not limited to the list that follows.\nExemptions\n12. Certain types of goods, or goods imported under specific conditions may be exempt from the requirement for country of origin marking. These exemptions are listed in Schedule II of the Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations and the Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations . There are 21 exemptions that apply to goods imported from CUSMA and non-CUSMA countries .\n13. Importers, exporters, and producers are advised to contact the region where goods will be imported to obtain information regarding the use of exemptions. Depending on the circumstances involved, the party requesting information may be required to substantiate entitlement through the submission of a national customs ruling request, or by providing some form of written evidence supporting the use of an exemption. Information on the national customs rulings is contained in the section entitled \"Rulings.\" The specific exemption being requested should be identified at the time of release by means of a written explanation to the border services officer or a notation on the invoice. The officers will consult with the appropriate CBSA regional Trade Operations Division offices in situations where it is not evident that an importer is entitled to use an exemption.\n14. A guide for Schedule II is contained in Appendix B. The purpose of this guide is to explain the documentation and/or information that may be required by the CBSA in order to determine the applicant's eligibility for use of a specific exemption.\nMethods of determining country of origin for marking\n15. There are different methods used to determine the country of origin, depending on whether the goods are imported from a CUSMA country (the United States or Mexico) or from a non-CUSMA country. When determining the country of origin for goods imported from a CUSMA country, a set of marking rules are used. These are technical rules that are applied systematically to determine the country or countries of origin of a good for country of origin marking purposes. The following list identifies some of the criteria used in determining the country of origin for goods imported from CUSMA countries . This list is not all inclusive and is only meant to provide a general guide as to how the country of origin may be determined. Generally, the country of origin is the country in which:\n- (a) the goods are wholly obtained or produced;\n- (b) the goods are produced exclusively from domestic materials;\n- (c) the foreign materials incorporated into the goods undergo a specific tariff classification change; or\n- (d) the single material that gives the goods their essential character was produced.\n16. For goods imported from a non-CUSMA country , the country of origin of goods is the country in which the goods were substantially manufactured. This means the country where the major part of production or manufacturing took place. It will be necessary to consider the accumulated costs of material, labour, and overhead when determining the proper country of origin for marking purposes.\nMethod and Manner of Marking\n17. The Marking of Imported Goods Regulations contains provisions that explain the proper method and manner of marking goods from either NAFTA or non-NAFTA countries.\nGeneral Manner of Marking Goods\n18. In general, the marking of goods from both CUSMA and non-CUSMA countries must clearly indicate the country of origin of the goods. When goods are imported from CUSMA countries or from the non-CUSMA country of Honduras, marking shall be in English, French, or Spanish. For goods imported from all other non-CUSMA countries, marking shall be in English or French.\n19. Generally, importers, exporters, or producers are encouraged to use the full name of the country of origin in the marking reference. However, the use of abbreviations may be necessary where there are space limitations on a product.\n20. An abbreviation of a country name may be used as a marking reference, if the abbreviation clearly indicates to the ultimate purchaser or to the ultimate recipient the country of origin of the goods. This provision applies to goods from both CUSMA and non-CUSMA countries. Short country names will not be allowed to be abbreviated as it would be more difficult for the ultimate purchaser or ultimate recipient to reasonably conclude the name of the country.\n21. The marking of goods shall be legible, sufficiently permanent, and capable of being easily seen during normal handling of the goods or their container. In addition, if point of sale packaging conceals the marking on the product, then the packaging should also be marked.\n22. Any reasonable method of marking that will remain on the good or its container (where applicable) until the product reaches the ultimate purchaser or recipient is acceptable. In most cases, the methods of marking that will be acceptable will depend on the nature of the goods. Appendix C defines several examples of acceptable methods of marking. It should be noted that other methods of marking may be considered as acceptable.\n23. For apparel, the CBSA will accept country of origin marking on the same label required by the Textile Labelling Act and Regulations of Innovation, Science and Economic Development Canada . It should be noted that methods of marking country of origin, other than the use of labels, may also be acceptable for apparel.\nSpecific Manner of Marking Goods\n24. There are specialized requirements that apply to the marking of iron or steel pipes and tubes. The specific methods of marking for each pipe or tube are: paint stencilling, die stamping, cast-in-mould lettering, etching, or engraving. For pipes or tubes that have an inside diameter of 4.8 cm or less (1.9 inches or less) and are imported in bundles, marking by tagging or labelling each bundle is acceptable.\n25. Iron or steel pipes and tubes that have a critical surface finish (e.g., ornamental products) may be marked by tagging or labelling each pipe or tube, or where bundled, by tagging or labelling each bundle. If this provision is applicable, the importer, exporter, or producer should provide a written description of the goods to the marking expert in the region where goods will be imported indicating why they would be considered as having a critical surface finish. The section entitled \"Definitions\" contains descriptions of the terms \"critical surface finish\" and \"ornamental pipe and tube.\"\n26. The following pipes and tubes are exempt from country of origin marking requirements:\n- (a) intended for use as parts and such parts are usually of a specific size and are committed by design to a particular application, and will generally have a part number applied thereon;\n- (b) intended for use as a casting or mould in a manufacturing process. The importer/agent may be requested to supply appropriate specifications and supporting documentation;\n- (c) when imported for use as original equipment in and by manufacturers of automobiles, buses, or specified commercial vehicles; and\n- (d) when the non-ferrous metal content is greater than 50%. Pipe and tube containing less than 50% by weight of iron is not considered to be of iron or steel. The importer/agent may be required to supply appropriate specifications and supporting documentation.\n27. Country of origin marking for goods that are printed or lithographed paper products should be of a size not smaller than 1.6 mm or 1/16 of an inch and in a colour that is as bold as any other characters or images that are printed or lithographed on the paper product. Examples of acceptable methods of marking:\nUnited States Printed in the United States Made in the USA Made in the United States Mexico Printed in Mexico Made in Mexico Japan Made in Japan Spain Made in Spain\n28. To avoid confusion as to the country of origin of the goods, if the word \"Canada\" or \"Canadian\" appears on the goods either spelled in full or abbreviated, the country of origin may be required to appear in close proximity to that reference and be preceded by: \"made in,\" \"produced in,\" \"printed in,\" or some similar expression. The same provision applies where any other country or place name appears other than that of the country of origin. The presence of these words referring to other geographic locations must be expected to mislead the ultimate purchaser or ultimate recipient in order to trigger the application of this provision.\n29. In the case of printed matter, the \"close proximity provision\" will not apply to geographical references that are contained within the body or text of a publication.\n30. When CUSMA goods require marking, the country of origin may appear on the usual container only (point of sale packaging) if this is the manner in which the ultimate purchaser buys the good. Country of origin may also appear on the good, provided the usual container can be readily opened for inspection of the content, or the marking of the content is clearly visible through the usual container.\nAuthorization to Mark Goods in Canada\n31. The Marking of Imported Goods Regulations provides the authority where, under certain conditions, authorization may be granted to mark goods in Canada after they have been imported but before they are released from the CBSA. Whenever possible, importers should request such authorizations before the goods arrive in Canada. Authorization may be granted for goods from both CUSMA and non-CUSMA countries.\n32. An importer should request pre-authorization to mark goods in Canada before importation actually takes place. Pre-authorization may be granted for a one time importation only, or a blanket authorization may be granted that allows for marking of goods over a specific period of time (e.g., 6 months) covering several shipments. In addition, an importer may also request authorization to mark goods in Canada at the time of importation. If this latter method is used, the approval (if granted) will only be given for the shipment on hand. A request for blanket authorization for multiple shipments of goods must be submitted prior to importation.\n33. The applicant must meet the following conditions in order to be given approval to mark goods in Canada:\n- (a) the goods cannot be imported as mail;\n- (b) a notice of non-compliance pursuant to subsection 35.02 of the Customs Act must not have been issued to the importer on similar or identical goods more than 30 days before the importation of the goods or less than two years before importation of the goods;\n- (c) if authorization is requested prior to importation, the importer gives written notification to the CBSA that the goods will be marked in Canada;\n- (d) if authorization is not requested prior to importation, the importer gives written notification at the time of importation to the CBSA that the goods will be marked in Canada and demonstrates that it was not possible to give prior notice;\n- (e) transfer of ownership of the goods cannot take place until the goods are marked properly.\n34. The written notification referred to in the previous paragraph should take the form of a letter to the Superintendent or chief officer at the CBSA office nearest to the location where the goods will be released. The letter should contain the following information:\n- (a) importer name, number, and address;\n- (b) complete description of the goods;\n- (c) location where goods are to be marked;\n- (d) if location is a bonded warehouse, location of warehouse, warehouse licence number, and security number;\n- (e) date by which the marking will be completed;\n- (f) the location where the goods may be verified for compliance;\n- (g) if the request is for a blanket authorization to mark goods;\n- (h) name and telephone number of a contact person;\n- (i) if authorization to mark in Canada is requested at the time of importation, the importer of the goods must also demonstrate that it was not possible to submit notification prior to importation.\n35. To ensure acceptance of the request, it is advisable that the importer discuss the arrangements for authorization to mark goods in Canada with the CBSA before a written notification is submitted. There are five locations that may be acceptable for marking purposes:\n- (a) public bonded warehouse;\n- (b) private bonded warehouse;\n- (c) importer's premises (under exceptional circumstances only);\n- (d) CBSA office; and\n- (e) sufferance warehouse.\n36. Due to space limitations at many CBSA offices it may not be possible to mark goods at these locations. In addition, goods may be marked at a location other than the office of report provided this information is included with the notification.\n37. Once the importer's written notification has been presented, the CBSA will review the request and notify the applicant of the decision made. Authority to mark will take the form of a letter of authorization issued by the chief officer of the CBSA or the superintendent. The letter of authorization will confirm whether the location for marking is acceptable, indicate the time frame for completion of the marking, and specify the location where goods will be examined, if required. In cases where pre-authorization for marking has been approved, the importer should present the letter of authorization to the appropriate CBSA office at the time of first reporting and also when requesting release of the goods. When approval for marking has been granted at the time of importation, the letter of authorization should be presented when requesting release of the goods.\n38. The importer may mark goods in a bonded warehouse. Information regarding bonded warehouse requirements is contained in Memorandum D7-4-4, Customs Bonded Warehouses .\nIssuance of Notices to Mark Goods\n39. When goods have not been marked in accordance with the marking requirements, a notice to properly mark the goods will be issued by the border services officer for goods imported, from both CUSMA and non-CUSMA countries, indicating:\n- (a) in what manner goods currently under customs control must be marked; or\n- (b) in what manner subsequent importations of identical or similar goods are to be marked.\n40. The following three options are available to the importer when goods arrive in Canada that are not marked according to the requirements of the marking program:\n- (a) mark the goods in Canada, provided the conditions outlined in the section entitled \"Authorization to Mark Goods in Canada\" are met;\n- (b) export the goods; or\n- (c) abandon the goods to the Crown.\nRulings\n41. Importers, along with CUSMA and non- CUSMA exporters and producers, may request a national customs ruling (NCR) on the country of origin marking for goods to be imported from a CUSMA or non- CUSMA country. Marking NCRs are provided by the CBSA as an administrative service to the convenience of importers, exporters and producers of CUSMA and non- CUSMA goods.\n42. NCR requests must be submitted in writing prior to the importation of the goods. If the requesting party is a person with an office in Canada, the request should be sent to the CBSA office responsible for their area. If the requesting party does not have an office in Canada, the request should be sent to the CBSA regional Trade Operations Division office situated in the area where the majority of importations will likely occur. The CBSA will then issue rulings on one or more of the following marking components:\n- (a) Is the good required to be marked with its country of origin?\n- (b) What country of origin must be marked on the good?\n- (c) What is the acceptable method and manner of marking the good?\n43. It is mandatory that a request for a ruling includes, as a minimum, the component described in paragraph (a). Additional information regarding NCRs is contained in Memorandum D11-11-1, National Customs Rulings (NCR) .\nDeterminations/re-determinations\n44. A marking determination is a decision rendered by a border services officer located at their regional office indicating whether or not goods imported from a NAFTA country have been marked in accordance with marking regulations. This authority is contained in section 57.01 of the Customs Act . A marking re-determination is a decision made by an officer in a CBSA office to modify a marking determination. Section 60 and 61 of the Customs Act provide the CBSA with such authority. The determination or re-determination generally includes all three marking components referred to in paragraph 41 above.\n45. A NAFTA importer, exporter, or producer may file an appeal of a marking determination/re-determination with the appropriate CBSA office within 90 days of having received a notice of the marking determination. All requests for review of a marking determination/re-determination should be accompanied by such information as:\n- (a) descriptive illustrations, literature, or samples relating to the goods that are subject of the request;\n- (b) other supporting documentation such as the certificate of origin, relevant file number, or previous advance rulings.\n46. Decisions made by CBSA on appeals of determinations/re-determinations may be further appealed to the Canadian International Trade Tribunal (CITT) and subsequently to the Federal Court of Canada. The authority for appeals of determinations/re-determinations is provided for under sections 67 and 68 of the Customs Act .\nNote: This section applies to goods that were imported under the NAFTA, prior to July 1, 2020 . The marking of goods imported from a CUSMA country on or after July 1st, 2020 , will be administered under Section 35.01 of the Customs Act .\nPenalties\n47. Failure to mark goods in accordance with the marking requirements may result in the application of penalties. There are now provisions for the CBSA to issue both civil and criminal penalties for goods imported from both NAFTA and non-CUSMA countries. The authority to issue civil penalties is contained in section 109.1 of the Customs Act .\n48. For specific penalties on marking violations, please refer to the CBSA's Master Penalty Document .\n49. Criminal penalties pursuant to section 159.1 of the Customs Act may be assessed by the CBSA where a person:\n- (a) fails to mark goods in the manner referred to in Section 35.01;\n- (b) marks the goods in a deceptive manner so as to mislead another person as to the country of origin or geographic origin of the goods; or\n- (c) with intent to conceal the information given by or contained in the mark, alters, defaces, removes or destroys a mark on imported goods made as required by the regulations made under subsection 19(2) of the Customs Tariff .\nAdditional Information\n50. Additional information regarding the CBSA's country of origin marking program may be obtained by contacting one of the CBSA regional Trade Operations Division offices, available on the CBSA website.\n51. Questions concerning the administration of these procedures should be directed to the CBSA Border Information Service (BIS) online, or by calling the BIS line toll-free in Canada at 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). BIS agents are available, during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "Appendix A", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Guide to schedule I\nSection 1 of Schedule I – Goods for personal or household use Product Definition Examples 1(1) Bakeware and cookware made of aluminum used to bake or cook food cake pan, muffin pan, cookie sheet, pots, pans 1(2) Bakeware and cookware made of cast iron used to bake or cook food cake pan, muffin pan, cookie sheet, pots, pans 1(3) Bath mats, towels and wash cloths, knitted or woven bath mat: mat placed on floor in bathroom; wash cloth: used for wiping the hands, face, or person when washing or bathing wash cloths: face cloths towel: used for wiping something dry, esp. for wiping the hands, face, or person after washing or bathing towels: bath towels, hand towels, kitchen towels, beach towels 1(4) Batteries, dry cell primary batteries having a zinc anode, a carbon or graphite cathode surrounded by manganese dioxide and a paste containing ammonium chloride as an electrolyte alkaline and nickel cadmium batteries, does not include car batteries 1(5) Blankets bed coverings comforters, duvets, electric blankets 1(6) Brushes, including toothbrushes and their handles paint brushes, hair brushes, eyelash brushes 1(7) Candles a body of wax, tallow, or the like, formed around a wick of cotton or flax, and used to give artificial light Christmas candles, table candles 1(8) Cards, the following: credit and identification, made of any material that has a diameter that exceeds or a side the length of which exceeds 1/2 inch (1.27cm) in width and that is imported in sheet form or otherwise credit cards: allows one to make a transaction and to pay at a future date; identification cards: shows tombstone information identifying an individual credit cards: those provided by department stores and financial institutions; identification cards: driver's licence 1(9) Chrome-plated ware and utensils for use in serving food and beverages chromium-plated kitchen utensils used to serve food and beverages; similar to 1(13) and (28) chrome-plated ware: serving dishes, ice tongs utensils: ladle, spatula, salad servers 1(10) Cigar and cigarette lighters, except lighters for incorporation into motor vehicles devices that produce a flame with which to light cigarettes and cigars disposable lighters (butane), refillable lighters 1(11) Clocks and movements, except clocks and movements for use as original equipment by motor vehicle manufacturers clock: an instrument for the measurement of time; movement: the moving mechanism of a watch or clock clocks: wall clocks, grandfather clocks, digital or analog, not including watches 1(12) Containers, thermostatic, the following: carafes, flasks, jars, jugs and vacuum bottles, and refills or inserts therefor 1(13) Cutlery, chrome-plated or stainless steel similar to 1(9) and (28) implements for eating and/or serving food forks, knives, spoons 1(14) Dishes and ornaments made of china earthenware, ironstone, porcelain, semi-porcelain, stoneware or white granite plates, side plates, cups, mugs, saucers, ornaments 1(15) Electronic equipment, the following: phonographs, radio receiving sets, radio-phonograph sets, radio-phonograph television sets, record players, tape recorders and television receiving sets 1(16) Ironing board covers and pads 1(17) Kitchenware made of metal or plastic, coated, lithographed, painted or otherwise, the following: bread boxes, cake humidors, canisters, foil and paper dispensers, range sets, serving ovens and step-on waste cans 1(18) Knives, the following: jack, pen, and pocket; scissors and shears jack-knife: a large folding clasp-knife for the pocket or purse penknife: a small folding knife, usually carried in the pocket or purse pocketknife: a knife with one or more blades which fold into the handle, for carrying in the pocket or purse 1(19) Lawn mowers (powered) used to cut grass gas or electrically powered 1(20) Matches in books, boxes, or folders 1(21) Pencils an instrument for marking, drawing, or writing and having a tapered point eyebrow/eyeliner pencil; mechanical lead pencil; non-mechanical lead pencil 1(22) Pens, the following: ball point and fountain; and nib penholders not including felt or nylon tipped pens, nor highlighters 1(23) Pillowslips and sheets made of cotton coverings for pillows and beds made of cotton includes pillowcases and shams 1(24) Razor blades (safety type) must be safety type blades only, does not include disposable unit, whereby a handle is attached 1(25) Thermometers an instrument for measuring temperature food, body, weather 1(26) Tiles, glazed, unglazed and ceramic mosaic, the following: hearth, floor, and wall 1(27) Umbrellas anything serving as protection from the elements (i.e., rain or sun) parasols, golf 1(28) Utensils, kitchen type, chrome-plated or stainless steel similar to 1 (9) and (13) flour sifters, egg beaters 1(29) Watch bracelets (expansion type)\nSection 2 of Schedule I – Hardware Product Definition Examples 2(1) Caps, made of metal, lithographed or printed, for containers, the following: lug, 2(2) Copper tubing mainly used for plumbing to supply water for sinks, bathtubs, washing machines 2(3) Drapery I-beam rails, made of aluminum, brass, steel or other metals or plastic, and component parts of drapery I-beam rails tracks to carry curtains component parts: brackets, rollers, hooks, screws 2(4) Electrical measuring devices for panel mounting designed to indicate alternating or direct current microamperes, milliamperes or amperes, millivolts, volts or kilovolts and such other variables as pressure, resistance and temperature that may be translated into alternating or direct current or voltage the electrical measuring device is mounted on a panel 2(5) Glass in panes or sheets, the following: common or colourless window, laminated, plate and sheet 2(6) Goods made of porcelain for electrical use insulating posts for electrical high and low voltage lines usages: telephone posts (low voltage), hydro lines (high voltage) 2(7) Files and rasps file: a metal instrument, having one or more of its faces covered with small cutting edges or teeth, for abrading, reducing, or smoothing surfaces rasp: a course kind of file, having separate teeth raised on its surface by means of a pointed punch 2(8) Sink strainers (basket type) 2(9) Tubes, electronic components of electrical circuits for radios and televisions used for internal electronics and for viewing TV; tubes which contain electrons flowing through them television tubes, computer monitor tubes, fluorescent light tubes 2(10) Twines, the following: baler and binder twine: thread or string composed of two or more yarns or strands twisted together 2(11) Wire insect screening a wire mesh used in windows and doors to protect against insects, e.g., mosquitos window/door wire mesh 2(12) Iron or steel pipes and tubes not including parts that are used to join lengths of pipe together, i.e., pipe fittings, outlets, and nipples or exemptions listed in the section entitled \"Method and Manner\"\nSection 3 of Schedule I – Novelties and sporting goods Product Definition Examples 3(1) Articles in the style of North American Indian handicrafts imitation of North American Indian handicrafts either by mass production or otherwise Indian: Aboriginal people of North America Handicraft: skilled work with the hands 3(2) Athletic gloves and mitts, including baseball and hockey gloves and mitts ( (applies only to goods from Non-CUSMA countries) 3(3) Bicycles 3(4) Decorations, novelties and ornaments decoration and ornament: that which adorns novelty: a new or unusual thing or occurrence; small decoration or toy of novel design decorations: artificial flowers and fruits, statuettes novelties: figurine stamp pads 3(5) Enameled emblems and silver plated or sterling silver bracelets, brooches, pins and spoons, all designed as souvenirs of Canada, its provinces, territories, cities, towns or other geographical locations enamel: glasslike coating emblem: a symbol lapel pins that depict provincial flags 3(6) Gift wrappings, the following: bindings, braids, ribbons, tapes, ties and trimmings, made chiefly or wholly of textile fibres 3(7) Toys, games and athletic and sporting goods toy: a plaything for children or others; something contrived for amusement rather than for practical use toys: balloons, dolls, stuffed toys game: amusement, fun, sport Athletic: pertaining to sporting activities games: board games, bowling balls sport: pleasant past time; amusement; diversion\nSection 4 of Schedule I – Paper products Product Definition Examples 4(1) Boxes and cartons, empty folding or set up, made of paper, paper board, plain or corrugated fibre or fibre board, for use as shipping containers 4(2) Paper matter and products, lithographed or printed books, magazines, catalogues, calendars, business reports, maps, posters, business invoices; not including blank paper\nSection 5 of Schedule I – Apparel Product Definition Examples 5(1) Boots, shoes and slippers not including shoe uppers 5(2) Brassieres, corselettes, garter belts, girdles and lacing corsets 5(3) Fabrics, braided or woven, containing rubber yarns, not exceeding 12 inches (30.48cm) in width; boot and shoe laces 5(4) Gloves made partially or wholly of leather 5(5) Hair pieces, the following: wigs, half wigs, switches, postiches, pony tails, toupees and other types of hair pieces designed to be worn on the head of a person 5(6) Handbags and purses, except handbags and purses made of beads, metal mesh or similar material 5(7) Hats, including berets, bonnets, caps, hoods and shapes made of felt fur, wool felt, and wool-and-fur felt straw hats 5(8) Knitted garments sweater, vest, socks, hat, mittens, leg warmers, coat, scarf 5(9) Raincoats and rain wear made of plastic plastic: any number of synthetic polymeric substances 5(10) Apparel made substantially or wholly of natural or synthetic textile fibres natural textile fibres: cotton, wool, silk, ramie synthetic textile fibres: polyester, nylon, rayon, viscose, spandex shirt, pants, skirt, dress, jacket, vest, socks, stockings, hat, gloves, scarf, belt, undergarments\nSection 6 of Schedule I – Horticultural products Product Definition Examples 6(1) Tubers a short, thick, fleshy, usually but not always underground stem or branch bearing buds (eyes) that serve as storage organs Begonia 6(2) Tuberous roots large fleshy roots bearing or producing tubers Tuberous Begonia, spider plants 6(3) Rhizomes, corms, crowns (also known as Corona) rhizomes: rootstock, usually an underground rootlike stem on or under the ground that sends up a succession of leaves or stems at the apex and emitting roots from the lower side Dogwood, German Iris corms: a solid, swollen part of a stem, usually underground, as the so-called \"bulb\" Crocus and Gladiolus crowns: the base of a plant, where the stem and root meet; part of a rhizome with a large bud, suitable for propagation; a circular appendage, or a circle of appendages; in a flower, an outgrowth of the perianth, or the staminal circle or a cluster of small cells crowning the oogonium\nSection 7 of Schedule I – Goods of steel or aluminum Product Definition Examples 7(1) Goods of steel classified under headings 72.06 through 72.15, subheadings 7216.10 through 7216.50 or subheading 7216.99, headings 72.17 through 72.29, subheading 7301.10, 7302.10, 7302.40 or 7302.90 or headings 73.04 through 73.06, except wire 7(2) Goods of aluminum classified under heading 76.01 or headings 76.04 through 76.09 and castings or forgings that are classified under subheading 7616.99, except wire (other than barbed wire)", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "Appendix B", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Guide to Schedule II\n1. Goods for charitable purposes and not for the purpose of sale.\nThe importer may be required to submit evidence that the goods are for charitable purposes and not for resale. A letter from the recipient of the goods is an example of what may serve as satisfactory proof.\n2. Goods that are gifts or bequests.\nThe importer may be required to submit evidence that goods are either gifts or bequests. For gifts, a letter from the donor indicating that no sale has taken place is an example of what documentation may serve as satisfactory proof. A bequest may be confirmed by presentation of a copy of the will.\n3. Goods that are antiques or goods that have been produced more than 20 years prior to importation.\nFor goods imported from CUSMA countries, it may be evident to the border services officer at the time of importation that the goods are more than 20 years old. However, it may be necessary to present evidence of the age of the goods.\n4. Used goods, with the exception of iron or steel pipes and tubes.\nThe CBSA should be satisfied through examination of the goods that they qualify as being used. Used goods do not include seconds, factory rejects, or blemished goods.\n5. Goods that are for the exclusive use of the importer or the importer's employees and not for resale to the general public, with the exception of iron or steel pipes and tubes\nIn many cases, it may be evident from the nature of the goods that they are for the exclusive use of the importer or the importer's employees. However, the importer may be required to substantiate entitlement to this exemption by submitting a letter that outlines the specific details of the disposition of the goods. For a good to be exempt from marking under this exemption, it must be used internally by the importers or their employees and not for distribution to the public. A good example of when this exemption may apply would be the importation of uniforms by a company for use by its employees in conducting their business.\n6. Goods imported for use by the importer and not intended for sale in the form in which they were imported\nFor this exemption to be used, there must be a change in the tariff classification of the goods. The importer should consult with a marking expert to determine eligibility for this exemption.\n7. Goods that are imported under tariff item No. 9808.00.00, 9809.00.00 or 9810.00.00\nInformation provided at the time of release should be sufficient for the CBSA to determine that the importer qualifies to use these tariff items.\n8. Goods that are imported for subsequent exportation from Canada, with the exception of iron or steel pipes and tubes\nThe importer should submit evidence that the goods will be subsequently exported from Canada. The following are examples of evidence that would be acceptable:\n- (a) certification in writing on the customs accounting document that the goods are for exportation from Canada, or\n- (b) a letter from the importer indicating the circumstances under which the goods will be subsequently exported.\n9. Goods that, for the purpose of temporary duty-free admission, that are in-transit or in-bond or otherwise under the CBSA control\nThe CBSA controls that currently apply to these types of importations will be used.\n10. Goods that are incapable of being marked\nIn order to determine eligibility for this exemption, a request for a national customs ruling (for CUSMA and non-CUSMA goods) should be submitted as described in the section entitled “Rulings.” In any case, the importer, exporter, or producer must submit evidence that clearly demonstrates that the goods are incapable of being marked. The CBSA must be satisfied that it is impossible to mark the goods before this exemption is granted. If approval for this exemption is given, the outermost usual container will require marking.\n11. Goods that cannot be marked prior to exportation without causing them injury\nIn order to determine eligibility for this exemption, a request for a national customs ruling (for CUSMA and non-CUSMA goods) should be submitted as described in the section entitled “Rulings”. In any case, the importer, exporter, or producer must submit evidence that clearly demonstrates that the goods cannot be marked without causing injury to the goods. The CBSA must be satisfied that injury to the goods would result if the goods were marked. If approval for this exemption is given, the outermost usual container will require marking.\n12. Goods that cannot be marked except at a cost that is substantial in relation to their value for duty so as to discourage their exportation\nIn order to determine eligibility for this exemption, the importer, exporter, or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods), as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the cost of marking is substantial in relation to the value for duty and that this cost would discourage exportation. If approval for this exemption is given, the outermost usual container will require marking.\n13. Goods that cannot be marked without materially impairing their function or substantially detracting from their appearance\nIn order to determine eligibility for this exemption, the importer, exporter, or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods) as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the goods cannot be marked without materially impairing their function or substantially detracting from their appearance. If approval for this exemption is given, the outermost usual container will require marking.\n14. Goods that are in a container that is marked in a manner that will reasonably indicate their origin to the ultimate purchaser\nIn determining how this exemption applies, it is important to determine which party is the ultimate purchaser of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. This exemption also applies to goods in a usual container (point of sale packaging). Under this exemption, marking must appear on the container at time of purchase.\n15. Goods that are crude substances\nCurrently, there are no goods in Schedule I that would be considered as crude substances.\n16. Goods that are to undergo production in Canada by the importer, or on the importer's behalf, in a manner that would result in the country of origin of which is Canada\nIn order to determine eligibility for this exemption, the importer, exporter or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods) as described in the section entitled “Rulings”. The request should include marking components (a) and (b).\n17. Goods in respect of which, by reason of their character or the circumstances of their importation, the ultimate purchaser would reasonably know their country of origin even though the goods are not marked with country of origin\nIn order to determine eligibility for this exemption, the importer, exporter or producer should submit a request for a national customs ruling (for CUSMA and non-CUSMA goods), as described in the section entitled “Rulings”. In any case, it must be clearly demonstrated that the ultimate purchaser would reasonably know the country of origin even though the goods are not marked.\n18. Goods that are imported without the required marking and cannot be marked after their importation except at a cost that would be substantial in relation to their value for duty, provided that the failure to mark those goods before importation was not for the purpose of avoiding compliance with the marking requirement\nThe importer should clearly demonstrate that the cost of marking would be substantial in relation to the value for duty and the intent was not to avoid the marking requirement. If approval for this exemption is given, the outermost usual container must be marked.\n19. Goods that are original works of art\nIn order to be eligible for this exemption, the importer, exporter, or producer should demonstrate that the goods being imported are original works of art. Original works of art are normally signed or initialed by the artist. The following specific information should be provided:\n- (a) name of the artist;\n- (b) date of the work;\n- (c) medium used in the work;\n- (d) processes involved;\n- (e) whether the work executed entirely by hand; and\n- (f) explanation of any other process used.\n20. Goods that are classified under subheading No. 6904.10, or heading No. 85.41 or 85.42, other than goods that are so classified by reason of their having undergone a non-qualify operation specified in section 13 of these Regulations (CUSMA)\nGoods in heading No. 85.41 or 85.42 do not require marking.\nIf the claim for exemption is made based on the goods falling under subheading No. 6904.10, the following information should be provided:\n- (a) chemical composition of the product;\n- (b) whether the good has been fired after shaping;\n- (c) the type of article and intended use; and\n- (d) whether the product can withstand a temperature of 1500°C or higher.\n21. Goods in respect of which there is no ultimate purchaser\nIn order for there to be an ultimate purchaser, a purchase or transaction must take place. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada.", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "Appendix C", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Examples of acceptable methods of marking\n1. Anodizing the formation of an oxide surface on non-ferrous metal by electrochemical means. 2. Cast-in-mould Lettering employs metal moulds and cores with either gravity or low-pressure introduction of molten metal, where part of the mould would be in the shape of letters. 3. Decalcomania transfer decalcomania is a transfer method of printing. 4. Die Stamping to impress (lettering or a design) with heated metal type or dies, normally used to mark hard surfaces. 5. Embossing to raise the surface of an article by pressure against a steel die roller cut or engraved with a pattern. 6. Engraving to represent a mark by incisions on wood metal or stone. 7. Etching to engrave by eating away the surface with acids. 8. Labels a paper or plastic strip with adhesive backing that firmly adheres to a variety of dissimilar surfaces, or sewn in fabric label. 9. Lithography process of printing from a plane surface (e.g., smooth stone or metal plate) on which the image to be printed is ink receptive and the blank area is ink repellent. 10. Pressure sensitive label a label that at room temperature, without wetting or other addition, is permanently tacky (on one or both sides) and which firmly adheres to a variety of dissimilar surfaces upon contact, without the need for more than finger or hand pressure. This type of label may also be referred to as a sticker. 11. Printing the process by which multiple reproductions are made from a plate or image carrier on a press. 12. Stamping to impress or mark something with a symbol or design with ink or colouring (a rubber stamp could be used for stamping). 13. Stencilling a form of duplication in which ink flows through openings on a porous sheet to form an image on a receiving surface. No ink can pass through the unopened blocked areas. Paint stencilling refers to the same method using paint instead of ink to form the mark. 14. Tags a paper or plastic strip, normally tied to a product by a string or thread-like plastic.", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-1", + "marginal_note": "References", + "part": "Marking of imported goods", + "division": "", + "heading": "", + "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Tariff Customs Act Textile Labelling Act Determination of Country of Origin for the Purpose of Marking Goods (CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non-CUSMA Countries) Regulations Marking of Imported Goods Regulations Designated Provisions (Customs) Regulations Other references: D7-4-4 , D11-4-16 Superseded memorandum D: D11-3-1 dated November 18,2021", + "history": "", + "last_amended": "2023-04-14", + "current_to": "2023-04-14", + "citation": "Memorandum D11-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-1-eng.html" + }, + { + "id": "dmemo-D11-3-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-3", + "marginal_note": "Legislation", + "part": "CUSMA Countries of Origin Marking Rules", + "division": "", + "heading": "", + "text": "Customs Act Customs Tariff Currency Act Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations CUSMA Rules of Origin Regulations CUSMA Tariff Preference Regulations Canada-United States-Mexico Agreement (CUSMA)", + "history": "", + "last_amended": "2025-10-20", + "current_to": "2025-10-20", + "citation": "Memorandum D11-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html" + }, + { + "id": "dmemo-D11-3-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-3", + "marginal_note": "Guidelines and general information", + "part": "CUSMA Countries of Origin Marking Rules", + "division": "", + "heading": "", + "text": "Definitions\n1. The “Interpretation” section of the CUSMA Rules of Origin Regulations and the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations contain definitions that are important in understanding the administration of both Regulations. For purposes of this memorandum, the following terms are also important:\naccessories, spare parts or tools means goods that are delivered with a good, whether or not they are physically affixed to that good, and that are used for the transport, protection, maintenance or cleaning of the good, for instruction in the assembly, repair or use of that good, or as replacements for consumable or interchangeable parts of that good. country of origin means the country of origin that must be marked on the good by the application of the rules set out in Sections 4 through 10 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations . countries of origin means the countries of origin that must be marked on the good by the application of the rules set out in Sections 5 through 7 or 10 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations . CUSMA country means a Party to the Canada-United States-Mexico Agreement. HS means the Harmonized Commodity Description and Coding System that is used for the classification of goods. packaging materials and containers means materials and containers in which a good is packaged for retail sale. packing materials and containers means materials and containers that are used to protect a good during transportation, but does not include packaging materials and containers. paragraph means a subset of a section of Regulations (for example paragraph 7(a) of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations sets out the method for determining the country of origin for marking a good when the good is produced by minor processing). section means a portion of Regulations (for example: Section 9 of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations pertains to Production Outside Canada). subsection means a subset of a section of Regulations (for example subsection 2(1) of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations sets out the definitions found in the Regulations). the Regulations means the Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations .\nGeneral\n2. This memorandum applies to goods that have been imported from a CUSMA country. For the purposes of marking, the imported goods do not need to “originate” within the meaning of the CUSMA Rules of Origin Regulations .\n3. The requirement for country of origin marking should not be confused with labelling requirements of other government departments, such as Agriculture and Agri-Food Canada or Innovation, Science and Economic Development Canada ( ISED ). For example, ISED 's regulations require that certain product-related information, such as fabric content of wearing apparel, be shown on the product label.\n4. All goods, which contain a description that might mislead a person as to the country of origin of the goods, are prohibited entry into Canada under the provisions of tariff item 9897.00.00. Information concerning the provisions of tariff item 9897.00.00 is set out in Memorandum D9-1-9 , False Description of Geographical Origin of Goods and Goods With Trade Marks – Tariff Item 9897.00.00.\n5. Only certain goods are required to be marked to clearly indicate the country in which the goods were made. Those goods that are required to be marked are set out in Schedule I of the Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations (the Regulations) and Appendix A to Memorandum D11-3-1 .\n6. Certain types of goods, or goods imported under specific conditions, may be exempt from the requirement for country of origin marking. There are 21 exemptions that apply to goods imported from a CUSMA country. These exemptions are listed in Schedule II of the Regulations and Appendix B to Memorandum D11-3-1 .\n7. Under section 4 of the Regulations, reference is made to Schedule III, the “Tariff Shift Rules.” The Tariff Shift Rules are set out in Schedule III of the Regulations and can also be found on the Department of Justice Web site.\n8. For goods imported from a CUSMA country, the purpose of the marking requirement is to inform the ultimate purchaser of the country or countries of origin of the goods. The ultimate purchaser is the last person in Canada who purchases the goods in the form in which they are imported, whether or not that purchaser is the last person to use the goods in Canada. In order to have an ultimate purchaser, a purchase or transaction must occur.\nMethods of determining the country of origin for marking\n9. When determining the country of origin for the marking of goods imported from a CUSMA country, a set of marking rules is used. These are technical rules that are applied systematically to determine the country or countries of origin that are to be marked on the goods. These rules are set out in Sections 4 through 7 of the Regulations.\n10. Section 4, paragraphs 7(b) and 7(c) and Section 8 of the Regulations only allow for a single country of origin to be marked on a good.\n11. Sections 5 and 6 and paragraph 7(a) of the Regulations allow for either a single country or multiple countries of origin to be marked on a good.\n12. Section 9 of the Regulations can affect the country or countries of origin determined under Sections 4 through 7.\n13. Section 10 of the Regulations can affect which country or countries of origin may be marked on a fungible good.\n14. Appendices A and B provide charts (Charts 1 and 2 respectively) to assist in the understanding of the application of Sections 4 through 7 of the Regulations. The charts should be used in conjunction with the application of these sections and not in isolation. Place cursor over Charts 1 and 2 for a pop-up window to appear with additional information.\nApplication of Section 4 of the Regulations (refer to chart 1 in Appendix A)\n15. Paragraph 4(1)(a) of the Regulations allows that a single country be marked on a good if the good is wholly obtained or produced in one country. “Wholly obtained” does not mean a good purchased in one country. The definition of “wholly obtained or produced” is set out in subsection 4(2) of the Regulations.\n- Example 1 : Dormant crocus bulbs are wholly obtained in the United States, as stipulated in paragraph 4(1)(a). They are harvested from crocus plants grown in the United States. Therefore, the bulbs are marked as a product of the United States by the application of paragraph 4(2)(b) of the Regulations.\n- Example 2 : Leather gloves are produced in Mexico. They are made from leather wholly produced from a cattle born and raised in Mexico. Therefore, the gloves are wholly produced in Mexico, as stipulated in paragraph 4(1)(a), and would be marked as such by the application of paragraph 4(2)(j) of the Regulations.\n16. Paragraph 4(1)(b) of the Regulations allows that a single country be marked on a good if the good is produced exclusively from domestic materials. This means that the components or materials that are incorporated into the good, each qualifies in its own right as being either “wholly obtained or produced,” or meeting a tariff classification change rule under Schedule III of the Regulations. The materials must qualify as a domestic material (i.e., the same country as that in which the good is produced).\n- Example : Wax candles of heading No. 34.06 of the Customs Tariff with a cotton wick are produced in the United States. The paraffin wax is a mixture of hydrocarbons obtained from petroleum extracted from the soil in the United States. The wax is therefore “wholly obtained or produced” and is considered to be a domestic material for purposes of paragraph 4(1)(b) of the Regulations. Cotton yarn of Chapter 52 is imported from Mexico to produce cotton wicks of heading No. 59.08 in the United States. This cotton yarn is a “foreign” material (i.e., it is from a country different from that in which a good, for example the cotton wick, is being produced). In order for the candles to be determined to be made “exclusively” from domestic materials, the cotton yarn must meet a change in tariff classification under Schedule III of the Regulations. The applicable rule for wicks does provide for a change in tariff classification from the “foreign” cotton yarn. Therefore, the candles would be made exclusively of domestic materials and could be marked as a product of the United States.\n17. Paragraph 4(1)(c) of the Regulations allows that a single country be marked on a good, provided that each of the foreign materials incorporated in the good undergoes a change in tariff classification as set out in Schedule III of the Regulations and meets any other applicable provisions of the Regulations, such as sections 12 and 13.\n- Example : Ladies' kid leather gloves of heading No. 42.03 of the Customs Tariff are made in the United States from Mexican kid leather of heading No. 41.06. The leather gloves can be marked as a product of the United States only if the Mexican material (for example the foreign materials) meets the tariff classification change rule for the ladies' leather gloves. The tariff change rule for leather gloves of 42.03 reads as follows: “a change to heading Nos. 42.03 through 42.06 from any other heading, including another heading within that group.” The Mexican kid leather meets the rule as the materials are classified outside of the heading numbers set out in the rule. Therefore, the leather gloves could be marked as a good of the United States.\n18. If a foreign material that is incorporated into a good does not make a tariff classification change as set out in Schedule III of the Regulations, section 11, de minimis, may be applicable (refer to Section 11: De Minimis).\n19. Paragraph 4(1)(d) of the Regulations allows that a single country of origin be marked on a good as set out by an applicable Chapter Note in Schedule III of the Regulations.\n20. If, by the application of paragraph 4(1)(d) of the Regulations, a single CUSMA country cannot be determined, Section 8 may be applied (refer to Section 8: Tariff Preference Override).\n21. When a single country of origin cannot be determined under section 4, then section 5 of the Regulations would be considered.\nApplication of Section 5 of the Regulations (refer to chart 2 in Appendix B)\n22. Section 5 of the Regulations is applicable to all goods, except those that are described as a set in Schedule I of the Customs Tariff , or are classified as a set by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System. If the good is described or classified as a set, proceed directly to section 6 of the Regulations.\n23. Section 5 of the Regulations provides that the country or countries of origin of the single material that imparts the essential character of the goods shall be the country or countries of origin marked on the goods. The definition of essential character is found in subsection 2(2) of the Regulations.\n24. For purposes of determining the materials that impart the essential character of goods under sections 5 to 7, only materials that are incorporated into those goods and in respect of which there is not an applicable change in tariff classification shall be considered. These include materials produced by the producer of the goods and materials that are classified under the same tariff provision as that under which the goods are classified.\n25. The materials which are taken into consideration are as follows:\n- (a) any foreign material incorporated into the good, which does not meet the marking rule for the good as set out in Schedule III of the Regulations,\n- (b) any foreign material incorporated into the good, that is classified under the same tariff provision as the good,\n- (c) any domestic material that is classified the same as the foreign material which does not meet the marking rule for the good as set out in Schedule III of the Regulations,\n- (d) any domestic material that is classified under the same tariff provision as the good, and\n- (e) any material, produced by the producer of the goods, that is classified under the same tariff provision as the foreign material that does not meet the marking rule for the good as set out in Schedule III of the Regulations.\n26. Furthermore, the factors to be taken into consideration for the purpose of determining the materials that impart the essential character of goods are as follows:\n- (a) the nature of each of the materials, such as the volume, weight and value of the material,\n- (b) the quantity of each of the materials, and\n- (c) the role of each of the materials with regard to the use of the goods.\n27. Under subsection 5(1) of the Regulations, where a single material imparts the essential character of a good, the good can be marked with the country or countries of origin of that material.\n- Example : A US company produces wall clocks of subheading No. 9105.29 of the Customs Tariff . All the components are wholly obtained or produced in the United States except for the Swiss clock movement of heading No. 91.09. The country of origin of the clocks cannot be determined by the application of section 4 of the Regulations, as the foreign clock movements do not meet the change in tariff classification as set out in Schedule III of the Regulations. The clock movement is determined to be the single material that imparts the essential character of the clocks. In turn, the origin of the clock movement is determined to be Switzerland under the Regulations. Therefore, the clocks would be marked as a good of Switzerland.\n28. Under subsection 5(2) of the Regulations, if the single material that imparts the essential character of the goods is fungible (i.e. interchangeable) and commingled (physically combined or mixed) in inventory so that the direct physical identification of the country or countries of origin of the single material is not practical, then the goods shall be marked with the country or countries of origin of each fungible material by the application of either subsection 5(1) or 5(2).\n- Example : A company in the United States produces wool blankets of subheading No. 6301.20 of the Customs Tariff from woven wool fabric of heading No. 51.12. By the application of the Regulations, the countries of origin of the woven fabric are determined to be the US and England. When the bolts of woven wool fabric arrive at the US plant, they are covered in shrink-wrap plastic that indicates the country of origin of the fabric. The shrink wrap is removed when the bolts of fabric are placed in inventory. The fabric is fungible and commingled, and physical identification of the countries of origin of each of the fungible materials is not practical. In this instance the wool blankets would be marked as a good of the United States and England by the application of subsection 5(1) of the Regulations.\n29. Furthermore, under subsection 5(2) of the Regulations, if the single material that imparts the essential character of the goods is fungible (i.e. interchangeable) and commingled (physically combined or mixed) in inventory, so that the direct physical identification of the country or countries of origin of the single material is not practical, then the goods shall be marked with the country or countries of origin of each fungible material on the basis of an inventory management method set out in Part 1 of Schedule 8 of the CUSMA Rules of Origin Regulations.\n- Example : A company in Mexico produces cotton blankets of subheading No. 6301.30 of the Customs Tariff from woven cotton fabric of heading No. 52.08. The countries of origin of the cotton fabric are determined to be India and the US under the Regulations. The country of origin of the fabric is woven into the selvage edge of each bolt of fabric. The fabric is fungible and commingled in inventory so that physical identification of the countries of origin of each of the fungible materials is not practical. However, the Mexican company uses an approved inventory management method as set out in Part 1 of Schedule 8 to the CUSMA Rules of Origin Regulations. In this instance, the cotton blankets would be marked as a good of either the United States or India by the application of subsection 5(2).\n30. Under subsection 5(3) of the Regulations, the country of origin of the single material that imparts the essential character of complete or finished television receivers is determined by the application of a Chapter Note to goods of Chapter 85 of the Customs Tariff. The Chapter Note can only be applied in certain circumstances to goods of subheading Nos. 8528.10 and 8528.20. The Note is found in Schedule III of the Regulations.\n31. Section 8 of the Regulations: Tariff Preference Override may be applicable if a single CUSMA country or multiple CUSMA countries cannot be determined under Section 5 (refer to Section 8 ).\nApplication of Section 6 of the Regulations (refer to chart 2 in Appendix B)\n32. This section is only applicable to goods which are specifically described in the Customs Tariff as a set or a mixture, or are classified as a set, a mixture or composite good by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System ( HS ).\n- Example 1 : Mechanical train sets of HS classification No. 9503.70.10.10 would be an example of a good described as a set in Schedule I of the Customs Tariff .\n- Example 2 : A travel kit consisting of a shaving brush (heading No. 96.03 of the Customs Tariff ), a razor (heading No. 82.12), a hair brush (heading No. 96.03), a toothbrush (heading No. 96.03) and a comb (heading No. 96.15) put up in a leather case (heading No. 42.02) is classified under heading No. 96.03 as a set by the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System.\n33. Section 6 of the Regulations provides that the country or countries of origin of the goods shall be the country or countries of origin of all the materials that merit equal consideration as imparting the essential character of the good.\n- Example : A US company produces plastic mechanical train sets of subheading No. 9503.70 of the Customs Tariff . The sets consist of an engine, a caboose, six cars, track, signal equipment, and lift pieces. The engine is from England, the caboose from Germany and the cars are from Denmark. The balance of the components is of US origin. All of the components are also classified in subheading No. 9503.70.\n34. The country of origin of the plastic mechanical train sets cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic material, there is no change in tariff classification and there is no Chapter Note set out in Schedule III of the Regulations. Section 5 does not provide for goods described as sets, therefore that section cannot be applied.\n35. By the application of the Regulations, the engine, caboose and cars would be considered as imparting the essential character of the train sets. Therefore, by the application of section 6 of the Regulations, the sets would be marked as a product of England, Germany and Denmark.\n36. Section 8 of the Regulations, the Tariff Preference Override may be applicable for determining the country of origin to be marked on the imported goods (refer to section 8).\nApplication of Section 7 of the Regulations (refer to chart 2 in Appendix B)\n37. When goods are produced by minor processing only, the country or countries of origin of the goods are determined by the country or countries of origin of all the materials which impart the essential character of the goods by the application of paragraph 7(a) of the Regulations. Note that the Tariff Preference Override (section 8) is not applicable when goods are produced by minor processing.\n- Example : A US company sources bicycle components worldwide. The saddles (8714.95 of the Customs Tariff ) are from France, the frame parts (8714.91) from Mexico, the hubs (8714.93) from Japan, the wheel rims and spokes (8714.92) from Germany. All the other bicycle components are wholly obtained from England. The US company packages, but does not assemble, the bicycle components into boxes for exportation to Canada.\n38. The country of origin of the goods (i.e. bicycles) cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic material, there is no change in tariff classification and there is no Chapter Note set out in Schedule III of the Regulations. When the factors for determining essential character are applied, the frame parts from Mexico, or the wheel rims and spokes from Germany could be used to determine the essential character of the bicycle. Therefore, section 5 is not applicable as this section only allows for a single material. The bicycle is not a set, mixture or composite good, therefore section 6 is not applicable.\n39. The bicycles are produced by merely packaging the bicycle components. This is a form of minor processing as described in subsection 2(2) of the Regulations. Therefore paragraph 7(a) can be used to determine the country or countries of origin of the bicycles. Since the frame parts and the wheel rims and spokes merit equal consideration as imparting the essential character of the bicycles, the bicycles would be marked as a good of Mexico and Germany.\n40. Under paragraph 7(b) of the Regulations, the country of origin of the goods is determined by the country of origin of the parts that determine the essential character of the goods. Multiple countries of origin cannot be determined by the application of paragraph 7(b) because the parts must be from the same country. In addition, the good must be produced by simple assembly. The Tariff Preference Override may apply if a single CUSMA country cannot be determined (refer to section 8).\n- Example : A US company produces leather purses of subheading No. 4202.21 of the Customs Tariff . The purses are made from Brazilian bovine and crocodile leather cut components of heading Nos. 41.04 and 41.07. Each purse consists of only three pieces.\n41. The country of origin of the purses cannot be determined by the application of section 4 of the Regulations, as the goods are not wholly obtained or produced, they are not made exclusively from domestic materials, the tariff shift rule is not met, and there is no Chapter Note set out in Schedule III of the Regulations. As either the bovine or crocodile leather could be used to determine the essential character of the purses, section 5 cannot be applied. Section 5 only allows for a single material. The purses are not a set, mixture or composite good, therefore section 6 is not applicable.\n42. The good is produced by simple assembly. Therefore, paragraph 7(b) of the Regulations can be used to determine the origin of the purses. The bovine and crocodile leather components merit equal consideration as imparting the essential character of the purses and both components are from Brazil. Therefore, by the application of paragraph 7(b), the country of origin of the purses would be determined to be Brazil.\n43. Paragraph 7(c) of the Regulations can only be applied when the country of origin for marking of goods cannot be determined under sections 4 through 6, or by paragraphs 7(a) or 7(b). The country or countries of the goods shall be the last country in which the good underwent production. The Tariff Preference Override may apply if a single CUSMA country cannot be determined (refer to section 8).\n- Example : A Mexican company produces artificial flowers of heading No. 67.02 of the Customs Tariff from components imported from Singapore and Taiwan. The components consist of petals, stamens, leaves and stems that are also classified under heading No. 67.02. The petals and leaves are made from silk, the stems from plastic and the stamens of rubber.\n44. The country of origin of the artificial flowers cannot be determined by the application of sections 4, 5 or 6 of the Regulations, therefore, section 7 must be reviewed.\n45. The artificial flowers are produced by more than minor processing; therefore, paragraph 7(a) of the Regulations is not applicable. There are more than five foreign components, from two different countries, that are to be assembled. Therefore, paragraph 7(b) cannot be used to determine the country of origin of the goods. By the application of paragraph 7(c), the artificial flowers would be marked as a product of Mexico as that is the last country in which the goods underwent production.\nSection 8 of the Regulations: Tariff Preference Override\n46. This section must be applied where a single CUSMA country has not been determined under sections 4 or 5 of the Regulations, therefore the country of origin for marking purposes will be the last CUSMA country where the goods underwent production, other than minor processing.\n47. This section may only apply to goods that qualify as “originating” under the CUSMA Rules of Origin Regulations and for which a CUSMA certification of origin has been completed and signed. If it is determined that the production is by minor processing, then section 8 of the Regulations is not applicable.\nSection 9 of the Regulations: Production Outside Canada\n48. This section is only applicable where:\n- (a) a good is determined to be of Canadian origin by the application of sections 4 to 7 of the Regulations; and\n- (b) the good has undergone production in another CUSMA country; and\n- (c) any production that occurred in the other CUSMA country is more than minor processing, then the goods would be marked with that last CUSMA country.\n49. If the production is determined to fall within the definition of minor processing (refer to the definition in subsection 2(2) of the Regulations), then the country of origin for marking of the goods would remain as Canada.\nSection 10 of the Regulations: Fungible Goods\n50. Subsection 10(1) of the Regulations deals with the commingling of two or more fungible goods where direct physical identification of the country or countries of origin of the goods can be determined.\n51. Subsection 10(2) of the Regulations deals with the commingling of fungible goods where direct physical identification of the country or countries of origin of the goods is not practical.\n52. Subsection 10(2) of the Regulations allows the importer of the goods a choice of the following:\n- (a) multiple countries of origin under subsections 10(1) of the Regulations; or\n- (b) a single country of origin on the basis of an inventory management method set out in Part 2 of Schedule 8 to the CUSMA Rules of Origin Regulations .\nSection 11 of the Regulations: De Minimis\n53. This section is only applicable when the country of origin is being determined under paragraph 4(1)(c) of the Regulations.\n54. For the purposes of paragraphs 11(1)(a) and 11(1)(b) of the Regulations, any foreign materials that are incorporated into goods and do not undergo an applicable change in tariff classification can be disregarded when determining the country or countries of origin of the goods, if:\n- For textiles and textile articles of Chapters 50 to 63 of the Customs Tariff , the combined weight of the foreign materials does not exceed 10% of the total weight of the goods;\n- For goods classified under any other Chapter of the Customs Tariff , other than under any of Chapters 1 to 4, 6 to 8, 11, 12, 15, 17 and 20, the value of the foreign materials is not more than 10% of the value of the goods; or\n- For beverages, spirits and vinegar classified in Chapter 22 of the Customs Tariff , the value of the foreign materials is not more than 10% of the value of the goods.\n55. As stated above, the de minimis provision does not apply to materials that are incorporated into goods that are classified under Chapters 1 to 4, 6 to 8, 11, 12, 15, 17, and 20 of the Customs Tariff .\n56. For the purposes of subsection 11(2) of the Regulations, the importer of the goods can determine the “value of materials” in two ways. The first method, set out in paragraph 11(2)(a), provides that the value of materials is the value for duty as determined according to sections 45 to 56 of the Customs Act . The reference to the Currency Act in section 55 of the Customs Act should be read as subsection 2(1) of the CUSMA Rules of Origin Regulations .\n57. The second method, set out in paragraph 11(2)(b) of the Regulations, provides that the value of materials is determined according to Schedule 6 of the CUSMA Rules of Origin Regulations .\n58. For purposes of subsection 11(3) of the Regulations, the “value of any goods” is determined by the same method that the importer chose to determine the “value of materials.” In other words, paragraph 11(3)(a) provides that the value of any good is the value for duty as determined according to sections 45 to 56 of the Customs Act . The reference to the Currency Act in section 55 of the Customs Act should be read as subsection 2(1) of the CUSMA Rules of Origin Regulations . Paragraph 11(3)(b) provides that the value of any goods is the value as determined according to Schedule 6 of the CUSMA Rules of Origin Regulations . Any reference in Schedule 6 to material should be read as a reference to goods.\nSection 12 of the Regulations: Change in Tariff Classification\n59. When paragraph 4(1)(c) of the Regulations is used to determine the country of origin for the marking of goods, Section 12 lists certain materials that are to be disregarded when applying the tariff shift rules. The materials that are to be disregarded are as follows:\n- (a) accessories, spare parts or tools that are delivered, classified and shipped with the goods;\n- (b) packing materials and containers in which goods are packed for shipment; and\n- (c) indirect materials.\n60. Accessories, spare parts and tools include such articles as an operational manual for a television, bicycle tool kit, brush or other tool to clean out a machine, and electrical cords and power bars for use with electronic goods.\n61. Indirect materials include such goods as fuel and energy, tools, dies and moulds, gloves, glasses, footwear and safety equipment. For a complete definition of indirect materials, refer to subsection 2(1) of the Regulations.\n62. Under subsection 12(2) of the Regulations, a change to a good from another good/material that is classified under the same HS classification as the finished good, is only allowed when such a change is set out in a rule in Schedule III of the Regulations.\n- Example : The rule for battery powered toys of subheading No. 9503.49 of the Customs Tariff reads as follows: “A change to a toy of subheading Nos. 9503.41 through 9503.49 from parts or accessories of those subheadings, whether or not there is also a change from any other heading.” In other words, this rule allows for a change to battery powered toys of subheading No. 9503.49 from parts of subheading No. 9503.49 (i.e. goods provided for under the same HS classification as the finished good).\nSection 13 of the Regulations: Non-qualifying Operations\n63. When determining if a foreign material undergoes an applicable change in tariff classification in Schedule III of the Regulations or satisfies any other applicable requirements, Section 13 of the Regulations defines certain operations that cannot be used to qualify the good.\nTariff Treatment\n64. The marking rules are to be used to determine the tariff treatment for agricultural goods described under Article 3.1 of the CUSMA , and textile and apparel goods described under Chapter 4 and Chapter 6 of the CUSMA , as set out in the CUSMA Tariff Preference Regulations (refer to Memorandum D11-4-35, The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA ).\n65. For example, paragraph 4(1)(d) of the Regulations provides that the country of origin of a good is the country in which the good is considered to originate by an applicable Chapter Note set out in Schedule III of the Regulations.\n- Example : Worn clothing from Mexico and the United States is collected and packaged in Mexico prior to exportation to Canada. Worn clothing is classified under HS heading No. 63.09 of the Customs Tariff . An examination of the applicable rule for goods classified under HS heading No. 63.09 indicates that Chapter Note 1 is applicable. The note states that “for purposes of heading No. 63.09, the country of origin of such a good shall be the country in which the good is last collected and packaged for shipment.” Therefore, as the worn clothing is last collected and packaged in Mexico, the goods would be entitled to the Mexico Tariff.\n66. For more information concerning tariff treatments under CUSMA , refer to Memorandum D11-4-35.\nAdditional Information\n67. For more information, contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact us via the web form or visit the Contact the CBSA page for more information.", + "history": "", + "last_amended": "2025-10-20", + "current_to": "2025-10-20", + "citation": "Memorandum D11-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html" + }, + { + "id": "dmemo-D11-3-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-3", + "marginal_note": "Appendix A", + "part": "CUSMA Countries of Origin Marking Rules", + "division": "", + "heading": "", + "text": "Marking a Good Imported From a CUSMA Country\nThis chart is to help determine which country should be marked on a good for goods imported from a CUSMA country and included under Schedule I of the Regulations. If the good is wholly obtained or produced in one country as per the definition found in subsection 4(2) of the Regulations, it needs to be marked with the country of origin where it was wholly obtained or produced as per paragraph 4(1)(a) of the Regulations. If not, is it produced exclusively with domestic materials as per the definition found in section 2 of the Regulations? If it is, mark the good with the country of origin where it was exclusively produced with domestic materials as per paragraph 4(1)(b) of the Regulations. If not, does each foreign material, as per the definition found in section 3 of the Regulations, satisfy the tariff classification change rule set out in Schedule III and any other applicable provisions of the Regulations (sections 9, 11, 12, 13)? If it does, mark the good with the country of origin in which each foreign material undergoes a classification change and satisfies any other applicable provisions as per paragraph 4(1)(c) of the Regulations. If not, does a Chapter Note set out in Schedule III of the Regulations apply to the good? If it does, mark with the country determined when applying the Chapter Note as per paragraph 4(1)(d) of the Regulations. If not, go to Appendix B of this memorandum.", + "history": "", + "last_amended": "2025-10-20", + "current_to": "2025-10-20", + "citation": "Memorandum D11-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html" + }, + { + "id": "dmemo-D11-3-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-3", + "marginal_note": "Appendix B", + "part": "CUSMA Countries of Origin Marking Rules", + "division": "", + "heading": "", + "text": "Marking a Good Imported From a CUSMA Country (continued)\nThis chart is also to help determine which country should be marked on a good for goods imported from a CUSMA country and included under Schedule I of the Regulations. Is the \"essential character\" of the good as found in subsection 2(2) of the Regulations, imparted by a single material as per the definition found in section 2 of the Regulations or by multiple materials? If the \"essential character\" is imparted by a single material, is the good a set in Schedule I of the Customs Tariff or classified as a set by Rule 3 of the General Rules ( GIR s) as per the definition found in section 2 of the Regulations? If it is, mark with the country or countries of that material as per section 6 of the Regulations. If not, does the material have only one country of origin? If it does, mark with the country of origin of the material as per subsection 5(1) of the Regulations. If not, is the material fungible and commingled as per the definition found in section 2 of the Regulations, such that direct identification is impractical? If it is not impractical, mark with the countries of origin of the material as per subsection 5(1) and paragraph 5(2)(a) of the Regulations. If it is impractical, is an inventory management method approved under Part I of Schedule 8 to the CUSMA Rules of Origin Regulations being used? If there is a method approved, mark with the country or countries of origin (where a material has multiple countries of origin prior to commingling) determined on the basis of the approved inventory management method as per subsection 5(2) of the Regulations. If the \"essential character\" is imparted by multiple materials, is the good a set or mixture in Schedule I of the Customs Tariff or classified as a set, mixture or composite good by Rule 3 of the General Rules ( GIR s) as per the definition found in Section 2 of the Regulations? If it is, mark with the country or countries of origin of the materials as per section 6 of the Regulations. If not, is the good produced by minor processing as per the definition found in section 2 of the Regulations? If it is produced by minor processing, mark with the country or countries of origin of the materials as per paragraph 7(a) of the Regulations. If not, is the good produced by simple assembly as per the definition found in section 2 of the Regulations? If it is produced by simple assembly, do the parts taken into consideration have the same country of origin? If the parts do have the same country of origin, mark the good using that country as per paragraph 7(b) of the Regulations. If it is not produced by simple assembly, mark with the last country in which the good underwent production as per paragraph 7(c) of the Regulations.", + "history": "", + "last_amended": "2025-10-20", + "current_to": "2025-10-20", + "citation": "Memorandum D11-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html" + }, + { + "id": "dmemo-D11-3-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-3-3", + "marginal_note": "References", + "part": "CUSMA Countries of Origin Marking Rules", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Currency Act Determination of Country of Origin for the Purposes of Marking Goods ( CUSMA Countries) Regulations CUSMA Rules of Origin Regulations CUSMA Tariff Preference Regulations Canada-United States-Mexico Agreement ( CUSMA ) Other references: D9-1-9 , D11-3-1 , D11-4-35 Superseded memorandum D: D11-3-3 dated October 20, 2015", + "history": "", + "last_amended": "2025-10-20", + "current_to": "2025-10-20", + "citation": "Memorandum D11-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-3-3-eng.html" + }, + { + "id": "dmemo-D11-4-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, June 29, 2022\nISSN 2369-2391\nThis document is also available in PDF (482 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) 2. The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements. 3. Please note that the amendments to the Proof of Origin of Imported Goods Regulations to support the implementation of the above FTAs were announced via Customs Notices. The existing Proof of Origin of Imported Goods Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-023 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Honduras Free Trade Agreement Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement (CUFTA) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s (CUSMA) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada - United Kingdom Trade Continuity Agreement 4. These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. 5. This memorandum has also been revised to reflect the amended Canada-Israel Free Trade Agreement (CIFTA) that entered into force on September 1, 2019. The amended Agreement includes a modified definition for what constitutes minor processing as well as additional countries beyond that of the United States, where CIFTA-eligible goods may undergo minor processing prior to entering Canada. It is proposed that The Proof of Origin of Imported Goods Regulations and the Declaration of Minor Processing in the Territory of a Non-Party (Form E669) be revised to reflect these amendments. Please consult Customs Notice 19-18 , Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations for additional information. 6. Furthermore, this memorandum has been revised to reflect the regulatory changes effective July 1, 2020 to increase the Low Value Shipment (LVS) thresholds for all commercial importations to an estimated value for duty not exceeding CAD$3,300, and to repeal the requirement for a written statement certifying that LVS goods are originating.\nThis memorandum provides information regarding the proof of origin requirements for imported goods.\nLegislation\n- Customs Act\n- Proof of Origin of Imported Goods Regulations\n- General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations\n- CIFTA Tariff Preference Regulations", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Guidelines and General Information", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Definitions\n1. For purposes of this memorandum, the following definitions shall apply:\n- “CCFTA” means the Canada-Chile Free Trade Agreement\n- “CCOFTA” means the Canada-Colombia Free Trade Agreement\n- “CCRFTA” means the Canada-Costa Rica Free Trade Agreement\n- “CEFTA” means the Canada-European Free Trade Association Free Trade Agreement\n- “CETA” means the Canada-European Union Comprehensive Economic and Trade Agreement\n- “CHFTA” means the Canada-Honduras Free Trade Agreement\n- “CIFTA” means the Canada-Israel Free Trade Agreement\n- “CJFTA” means Canada-Jordan Free Trade Agreement\n- “CKFTA” means the Canada-Korea Free Trade Agreement\n- “CPAFTA” means Canada-Panama Free Trade Agreement\n- “CPFTA” means the Canada-Peru Free Trade Agreement\n- “CPTPP” means the Comprehensive and Progressive Trans-Pacific Partnership\n- “CUFTA” means the Canada-Ukraine Free Trade Agreement\n- “Canada-UK TCA” means the Canada-United Kingdom Trade Continuity Agreement\n- “CUSMA” means the Canada-United States-Mexico Free Trade Agreement\n- “NAFTA” means the North America Free Trade Agreement\nGeneral\n2. Pursuant to section 35.1 of the Customs Act (the Act), proof of origin must be furnished for all imported goods.\n3. Proof of origin may be in the form of a commercial invoice, a Canada Customs Invoice, a Form A, Certificate of Origin, an Exporter's Statement of Origin, an Origin Declaration, a certificate of origin containing minimum data elements or minimum data requirements, or any other documentation that indicates the country of origin of the goods.\n4. With the exception of the General Tariff, each tariff treatment requires specific proof of origin as set out in regulations. A summary of the proof of origin requirements by tariff treatment is set out in Appendix A of this memorandum.\nRecords\n5. The proof of origin and all other relevant documents related to the importation of commercial goods must be retained by importers for six years as set out in Memorandum D17-1-21, Maintenance of Records in Canada by Importers.\nFalse Declarations\n6. An importer making or assenting to make a false declaration in a statement made verbally or in writing to the Canada Border Services Agency (CBSA) that they are in possession of proof of origin for the goods in question or who claim a preferential tariff treatment based on a false declaration, are in contravention of section 153 of the Act and are liable to sanctions under section 160 of the same Act.\n7. In the case of importations under free trade agreements, no offence is considered to be committed under section 160 of the Act when a person corrects a declaration of origin within 90 days of having reason to believe that the proof of origin may contain incorrect information.\n8. For further information concerning corrections to the declaration of origin, refer to Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\nAdministrative Monetary Penalty System (AMPS)\n9. Where proof of origin is not presented upon request in accordance with section 13(c) of the Proof of Origin of Imported Goods Regulations , an AMP penalty C152 may apply. Further information regarding AMPs can be found in Memorandum D22-1-1, Administrative Monetary Penalty System.\nProof of Origin: Non-free Trade Agreements\nGeneral Tariff (GT)\n10. Proof of origin for GT tariff treatment must be in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor indicating the country of origin of the goods, or any other documentation indicating the country of origin of the goods.\nMost-Favoured Nation (MFN) Tariff\n11. Proof of origin for the Most-Favoured Nation tariff treatment must be in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor indicating the country of origin of the goods, or any other documentation indicating the country of origin of the goods.\n12. Further information about importing under the MFN's tariff can be found in Memorandum D11-4-3, Rules of Origin Respecting the Most-Favoured-Nation Tariff.\nGeneral Preferential Tariff (GPT)\n13. For all originating goods from GPT beneficiary countries, a Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the GPT country in which the goods were finished prior to importation into Canada.\n14. Further information about importing under the GPT can be found in Memorandum D11-4-4, Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff\nLeast Developed Country Tariff (LDCT)\n15. For all originating goods from LDC beneficiary countries, with the exception of textile and apparel goods of Harmonized System (HS) Chapters 50 to 63, a Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the LDCT country in which the goods were finished prior to importation into Canada.\n16. For textile and apparel goods of HS Chapters 50 to 63, which means goods of any of the tariff item numbers set out in the schedule to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , the Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the LDCT country in which the goods were finished prior to importation into Canada.\n17. Further information about importing under the LDCT can be found in Memorandum D11-4-4.\nCommonwealth Caribbean Countries Tariff (CCCT)\n18. For all originating goods from CCCT beneficiary countries, Form A – Certificate of Origin (Appendix B) or an Exporter's Statement of Origin (Appendix C) must be submitted as proof of origin to the CBSA upon request. Such proof of origin must be completed and signed by the exporter of the goods located in the CCCT country in which the goods were finished prior to importation into Canada.\n19. Further information about importing under the CCCT can be found in Memorandum D11-4-5, Rules of Origin Respecting Commonwealth Caribbean Countries.\nAustralia Tariff (AUT) and New Zealand Tariff (NZT)\n20. Proof of origin for the AUT and NZT treatment must be presented in the form of a commercial invoice or a Canada Customs Invoice prepared by the vendor, or any other documentation indicating the country of origin of the goods as Australia or New Zealand, as the case may be.\n21. Further information about importing under the AUT or the NZT can be found in Memorandum D11-4-6, Rules of Origin for the New Zealand and Australia Tariff Treatments.\nProof of Origin: Free Trade Agreements\nGeneral\n22. The Proof of Origin of Imported Goods Regulations set forth the requirements for the proof of origin of goods imported from a free trade partner. Proof of origin is required to substantiate a claim for preferential tariff treatment under a free trade agreement.\nWhat is a Certificate of Origin\n23. Under a free trade agreement, the proof of origin is a Certificate of Origin. This Certificate of Origin is the importer, exporter or producer’s attestation, as the case may be, that the goods covered by that certificate meets the rules of origin for that free trade agreement, and therefore qualifies as originating under that agreement. For further information concerning Certificates of Origin, refer to Memorandum D11-4-14, Certification of Origin under Free Trade Agreements. For information on a free trade agreement’s rules of origin, refer to the memoranda D11-5 series.\nWho can complete a Certificate of Origin?\n24. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under NAFTA, CIFTA, CCFTA, CCRFTA, CPFTA, CEFTA, CCOFTA, CJFTA, CPAFTA, CHFTA, CKFTA, CETA, CUFTA or Canada-UK TCA, an exporter must complete and sign the Certificate of Origin established under the relevant free trade agreement. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under CPTPP or CUSMA, the certification of origin established under the relevant free trade agreement must be completed and signed by either the importer, the exporter, or the producer of the good. Only those officials who have the legal vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign the certificate.\n25. If a third party has completed and signed the certificate on behalf of the exporter, producer or importer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of the CBSA that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.\nCertificates of Origin in Electronic Format\n26. The CBSA acknowledges certificates of origin submitted in electronic format as an acceptable means of certifying the origin of the goods. This allows importers to receive, maintain and transmit certificates of origin electronically by e-mail to the CBSA, upon request.\n27. Acceptable formats for the submission of electronic certificates of origin include:\n- scanned certificates of origin – The exporter may scan a completed and signed certificate of origin for electronic transmission to the importer;\n- certificates of origin with Power of Attorney – The exporter provides the importer with vested power of attorney, thereby authorizing the importer to complete the certificate of origin for the goods. Under this option, the importer must be able to prove to the satisfaction of the CBSA that they have the legal authority to complete and sign the certificate of origin; and\n- e-certificates of origin – The CBSA acknowledges an electronic representation of a cursive signature, or an alternative to the cursive signature, as an acceptable means to certifying the origin of goods. For example, an alternative could be a series of numbers that represents the importer, exporter, or producer’s signature. It should be noted that e-certificates of origin must contain all of the prescribed data elements and statements, however they do not necessarily need to mirror any prescribed certificate of origin in terms of their layout and manner in which the data elements and statements are presented. Lastly, the importer is fully responsible for ensuring the secure transmission of e-certificates of origin to the CBSA.\n28. The decision rests with the importer claiming preferential tariff treatment on the basis of that certificate of origin to determine whether they are willing to accept an official document provided by the exporter in an electronic format and/or featuring an electronic representation of a cursive signature, rather than the origin document and/or signature.\n29. In addition, the onus rests with the exporter to ensure that the electronic signature that is used in certifying origin is adequately controlled, with limited delegation to subordinates, and is used only in respect of goods where the authorized user has sufficient knowledge of their origin.\nProof of Origin\n30. The proof of origin under NAFTA is Form B232, North American Free Trade Agreement Certificate of Origin (Form B232).\nNote: The NAFTA Certificate of Origin is only valid for eligible goods released before July 1, 2021, and for which the preferential tariff treatment under NAFTA is claimed.\n31. The proof of origin under CIFTA is Form B239 Free Trade Agreement – Certificate of Origin (CIFTA only).\n32. When CIFTA originating goods, except for goods of HS Chapters 50-63, have entered into the territory of a non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations for minor processing or for any processing that does not increase the transaction value of the goods by greater than 10 %, an importer must also provide, as proof of origin, Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) completed and signed by the exporter in the territory of a non-Party. For more information, refer to Customs Notice 19-18, Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations.\n33. The proof of origin under the CCFTA is Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin.\n34. The proof of origin under CCRFTA is Form B246, Certificate of Origin – Canada-Costa Rica Free Trade Agreement.\n35. For goods exported from Costa Rica and accounted for on or before August 7, 2019, and for which the exporter has indicated in Fields 1 and 3 of the CCRFTA Certificate of Origin that they have benefited from the free zone regime, the importer should consult Memorandum D11-4-27, Canada-Costa Rica Free Trade Agreement (CCRFTA): Costa Rica Free Zone Regime for more information.\n36. The proof of origin under CPFTA is Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement.\n37. The proof of origin under CCOFTA is Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement.\n38. The proof of origin under CJFTA is Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin.\n39. The proof of origin under CPAFTA is Form 631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama.\n40. The proof of origin under CHFTA is Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras.\n41. The proof of origin under CKFTA is Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreement.\nNote: For ease of reference, the links to all forms referenced above can be found in the “References” section at the end of the document.\n42. For purposes of CEFTA, CUFTA, CETA and Canada-UK TCA, the Certificate of Origin is an invoice or commercial document which contains the Origin Declaration statement. The commercial document containing the Origin Declaration statement must describe the good in sufficient detail to enable its identification. The certificate of origin for:\n- CEFTA is the CEFTA Origin Declaration, as set out in Appendix II of Annex C - Rules of Origin and Administrative Co-Operation of CEFTA, and contained in Appendix D of this memorandum.\n- CETA is the CETA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures, and contained in Appendix E of this memorandum.\n- CUFTA is the CUFTA Origin Declaration, as set out in Annex 3-B of Chapter 3 of CUFTA, and contained in Appendix F of this memorandum.\n- Canada-UK TCA is the Canada-UK TCA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures and incorporated by reference in the Canada-UK TCA. The Canada-UK TCA Origin Declaration is contained in Appendix I of this memorandum.\n43. For purposes of CPTPP and CUSMA, the certification of origin consists respectively of a set of minimum data requirements or minimum data elements which may be placed on an invoice or any other document and does not need to follow a prescribed format. The minimum data requirements for CPTPP are set out in Annex 3-B of Chapter 3 of CPTPP, and the minimum data elements for CUSMA are set out in Annex 5-A of Chapter 5 of CUSMA. See Appendix G of this memorandum for CPTPP, and Appendix H for CUSMA.\nNote : Pursuant to article 3.28 of Chapter 3 of CPTPP and article 5.2 of Chapter 5 of CUSMA, if the invoice for the goods is issued in a non-Party, the certification of origin must be separate from the invoice.\nExceptions to the requirement for proof of origin\nCasual Goods\n44. Sections 6, 9, 10 and 12.1 of the Proof of Origin of Imported Goods Regulations provide that casual goods (non-commercial goods) acquired in a free trade territory are exempt from the proof of origin requirements outlined in this memorandum, where the casual goods are entitled to the benefit of a preferential tariff treatment pursuant to the appropriate regulations on rules of origin for casual goods. The origin of casual goods is based on the marking of the goods.\n45. Casual goods may be goods accompanying an importer or traveller arriving in Canada, or they may be parcels addressed to individual recipients in Canada, provided they meet the definition of casual goods set out in regulations. Such goods must not be intended for sale or for any industrial, occupational, commercial, institutional, or other like use. Further information respecting the entitlement of casual goods to the preferential tariff treatments under a free trade agreement, can be found in Memorandum D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements.\nLow Value Commercial Goods\n46. The Proof of Origin of Imported Goods Regulations provide for an exemption from the certificate of origin requirements for Low Value Shipments (LVS), which are commercial importations of goods with a value for duty not exceeding CAD$3,300. Subsections 6(4), 9.1(4), 10(4), and 12.1(4) of the Proof of Origin of Imported Goods Regulations will be amended to increase the LVS threshold to an estimated value for duty not exceeding CAD$3,300.\n47. As such, for all commercial goods imported on or after July 1, 2020 with an estimated value for duty not exceeding CAD$3,300, and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force , a proof of origin is not required.\n48. In addition, paragraphs 6(4)(b), 9.1(4)(b), 10(4)(b) and 12.1(4)(b) of the Proof of Origin of Imported Goods Regulations will be repealed. Effective July 1, 2020, in order to be exempt from the requirements of subsection 35.1(1) of the Customs Act , a written statement certifying that the goods qualify as originating goods is no longer required for commercial goods with an estimated value for duty not exceeding CAD$3,300, and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force.\n49. However, the importer of the goods must still maintain records (e.g. commercial invoice, B3-3 Canada Customs Coding Form, etc.) to substantiate that the goods satisfy the rules of origin of the applicable free trade agreement. Low value commercial goods may still be subject to a verification of origin by the CBSA, under which records would have to be provided for review upon CBSA request.\n50. If it is found that a shipment is part of a series of exportations which, combined, would increase the total value above the CAD$3,300 LVS threshold, the CBSA may request that the importer obtain a certificate of origin. For further information regarding low value commercial goods, refer to Customs Notice 20-15, Increase to the Low Value Shipment (LVS) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.\nValidity Period\n51. A certificate of origin completed and signed by an importer, exporter or producer, as the case may be, will be accepted as proof of origin for four years after the date on which it is signed, for\n- a single importation of goods, or\n- multiple importations of identical goods within a 12-month period (i.e. blanket certificate).\nClaiming Preferential Tariff Treatment Under a Free Trade Agreement\n52. When an importer completes and signs the customs accounting document (Form B3-3), Canada Customs Coding Form, wherein a claim for preferential tariff treatment under a free trade agreement is made, the importer must have the relevant Certificate of Origin, completed and signed, in their possession. This Certificate of Origin must be provided to the CBSA upon request. If the importer does not have the Certificate of Origin in their possession at the time of accounting, another appropriate tariff, usually the MFN Tariff, is to be claimed. If a Certificate of Origin has been completed in a language other than English or French, the importer may be requested by the CBSA to have it translated into either of those languages.\n53. To claim a preferential tariff treatment under a free trade agreement, the importer must indicate the appropriate tariff treatment code in Field 14 of the Canada Customs Coding Form. The preferential tariff treatments under each FTA are as follows:\nFree Trade Agreement Preferential tariff treatment(s) Tariff treatment code(s) North America Free Trade Agreement (NAFTA)* *The NAFTA preferential tariff treatments may only be claimed for eligible goods released before July 1, 2021. United States Tariff (UST) code 10 Mexico Tariff (MT) code 11 Mexico-United States Tariff (MUST) code 12 Canada-Israel Free Trade Agreement (CIFTA) Canada-Israel Agreement Tariff (CIAT) code 13 Canada-Chile Free Trade Agreement (CCFTA) Chile Tariff (CT) code 14 Canada-Costa Rica Free Trade Agreement (CCRFTA) Costa Rica Tariff (CRT) code 21 Canada-Peru Free Trade Agreement (CPFTA) Peru Tariff (PT) code 25 Canada-Colombia Free Trade Agreement (CCOFTA) Colombia Tariff (COLT) code 26 Canada-Jordan Free Trade Agreement (CJFTA) Jordan Tariff (JT) code 27 Canada-Panama Free Trade Agreement (CPAFTA) Panama Tariff (PAT) code 28 Canada-European Free Trade Association Free Trade Agreement (CEFTA) Iceland Tariff (IT) code 22 Norway Tariff (NT) code 23 Switzerland-Liechtenstein Tariff (SLT) code 24 Canada-Honduras Free Trade Agreement (CHFTA) Honduras Tariff (HNT) code 29 Canada-Korea Free Trade Agreement (CKFTA) Korea Tariff (KRT) code 30 Canada-European Union Comprehensive Economic and Trade Agreement (CETA) European Union Tariff (CEUT) code 31 Canada-Ukraine Free Trade Agreement (CUFTA) Ukraine Tariff (UAT) code 32 Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Comprehensive and Progressive Trans-Pacific Partnership Tariff (CPTPT) code 33 Canada-United States-Mexico Free Trade Agreement (CUSMA) United States Tariff (UST) code 10 Mexico Tariff (MXT) code 11 Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) United Kingdom Tariff (UKT) code 34\n54. For further instructions concerning the Form B3-3 Canada Customs Coding Form, refer to Memorandum D17-1-10, Coding of Customs Accounting Documents. Tariff Preference Levels 55. For certain non-originating yarns, fabrics, apparel and textile articles being imported under a Tariff Preference Level (TPL) please refer to Memorandum D11-4-22, Tariff Preference Levels. Note that TPLs only apply to goods imported from the United States, Mexico, Chile or Costa Rica or Honduras. Refunds 56. Paragraph 13(b) of the Proof of Origin of Imported Goods Regulations allows that where an imported good qualifies as an originating good, but no claim for preferential treatment was made at the time of accounting, the importer may, after the goods were accounted for under subsections 32(1), (3), or (5) of the Act, apply for a refund of any excess duties paid as a result of the good not having been accorded preferential tariff treatment. For further information concerning refunds, please consult Memorandum D6-2-3, Refund of Duties. Self-adjustments and Re-determinations 57. Where an importer has reason to believe that a declaration of origin is incorrect, they have to make a correction to the declaration and pay any duties owing as a result of such a correction. For further information, refer to Memorandum D11-6-6. 58. For information concerning importer requests for re-determination of origin of goods involving a free trade agreement, refer to Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency. Additional Information 59. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website Appendix A Chart 1 - Proof of Origin Requirements by Tariff Treatment Requirements Tariff Treatment Commercial Invoice GT, MFN, AUT and NZT Canada Customs Invoice GT, MFN, AUT and NZT Form A – Certificate of Origin (See Appendix B) GPT, LDCT, CCCT Exporter's Statement of Origin (See Appendix C) GPT, LDCT, CCCT NAFTA Certificate of Origin UST, MT or MUST (NAFTA) CIFTA Certificate of Origin CIAT Declaration of Minor Processing in the territory of a Non-Party (CIFTA) (1) CIAT CCFTA Certificate of Origin CT CCRFTA Certificate of Origin CRT CPFTA Certificate of Origin PT CCOFTA Certificate of Origin COLT CEFTA Origin Declaration (See Appendix D)(2) IT, NT, SLT CJFTA Certificate of Origin JT CPAFTA Certificate of Origin PAT CHFTA Certificate of Origin HNT CKFTA Certificate of Origin KRT CETA Origin Declaration (See Appendix E) (3) CEUT CUFTA Origin Declaration (See Appendix F) (4) UAT CPTPP Minimum Data Requirements (See Appendix G) CPTPT CUSMA Minimum Data Elements (See Appendix H) UST or MXT Canada-UK TCA Origin Declaration (See Appendix I) (5) UKT Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country LDCT Any other documentation indicating the country of origin of the goods GT, MFN, AUT and NZT (1) Where CIFTA originating goods have undergone minor processing in the territory of a Non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations , the Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) must be presented in addition to the CIFTA-Certificate of Origin. (2) The CEFTA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix D. (3) The CETA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix E. (4) The CUFTCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix F. (5) The Canada-UK TCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix I. Appendix B Form A – Certificate of Origin Reference No. Generalized System of Preferences Certificate of Origin (Combined declaration and certificate) Issued In (country) Goods consigned from (exporter's business name, address, country) Goods consigned to (consignee's name, address, country) Means of transport and route (as far as known) For official use Item number Marks and numbers packages Number and kind of packages: description of goods Origin criterion (see the instructions that follow.) Gross weight or other quantity Number date of invoices Certification It is hereby certified, on the basis of control carried out, that the declaration by exporter is correct Place and date, signature and stamp of certifying authority Declaration by the exporter The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in (country) and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to (importing country) Place and date, signature of authorized signatory General Guidelines For originating textile and apparel goods of HS Chapters 50-63, the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin. For additional guidelines and instructions on the completion of Form A or Form B255, please consult Memorandums D11-4-4 and D11-4-5. Appendix C Exporter’s Statement of Origin I certify that the goods described in this invoice or in the attached invoice No.[ No ] were produced in the beneficiary country [ country ] and that at least [ percentage ] per cent of the ex-factory price of the goods originates in the beneficiary country/countries of [ country ]. Name and title: Corporation name and address: Telephone and fax numbers: Signature: Date: General Guidelines The language of the Exporter’s Statement of Origin above is replicated from the Schedule to Subsections 4(2) and 4(3) of the Proof of Origin of Imported Goods Regulations. For additional guidelines and instructions on the completion of the Exporter’s Statement of Origin, please consult Memorandums D11-4-4 and D11-4-5. Appendix D CEFTA - Origin Declaration The exporter of the products covered by this document [customs authorization No.] (1) declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin (2) . Place and date (3) Signature and printed name of the exporter (4) (1) When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter. (2) \"Canada/EFTA preferential origin” means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland). For the purposes of the bilateral agricultural Agreements, the term “Canada/EFTA” shall be replaced by “Canada/Iceland”, \"Canada/Norway\" or \"Canada/Switzerland\", as applicable. (3) The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration. (4) Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature. Appendix E CETA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________)(1) The exporter of the products covered by this document (customs authorisation No ...)(2) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin. (Place and date)(4) Signature and printed name of the exporter)(5) (1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. (2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. (3) \"Canada/EU\" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \"CM\". (4) These indications may be omitted if the information is contained on the document itself. (5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Appendix F CUFTA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________)(1) The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin. (Place and date)(3) (Signature and printed name of the exporter)(4) (1) If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank. (2) “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada-Ukraine Free Trade Agreement. (3) These indications may be omitted if the information is contained on the document itself. (4) Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory. Appendix G CPTPP Minimum Data Requirements A certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements: Importer, Exporter or Producer Certification of Origin Indicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment). Certifier Provide the certifier’s name, address (including country), telephone number and e-mail address. Exporter Provide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country. Producer Provide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country. Importer Provide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country. Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criterion Specify the rule of origin under which the good qualifies. Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment). Authorised Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification. Appendix H CUSMA Minimum Data Elements A certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements: Importer, Exporter, or Producer Certification of Origin Indicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment). Certifier Provide the certifier’s name, title, address (including country), telephone number, and email address. Exporter Provide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory. Producer Provide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory. Importer Provide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory. Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criteria Specify the origin criteria under which the good qualifies, as set out in Article 4.2 (Originating Goods). Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 5.2 (Claims for Preferential Tariff Treatment). Authorized Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification. Appendix I Canada-UK TCA – Origin Declaration The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced. (Period: from___________ to __________) (1) The exporter of the products covered by this document (customs authorisation No ... ) (2) declares that, except where otherwise clearly indicated, these products are of ... (3) preferential origin. (Place and date)(4) (Signature and printed name of the exporter)(5) (1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. (2) For UK exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. (3) \"Canada/UK\" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA). (4) These indications may be omitted if the information is contained on the document itself. (5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Proof of Origin of Imported Goods Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations CIFTA Tariff Preference Regulations Other references: Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Peru Free Trade Agreement (CPFTA) Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Canada-Ukraine Free Trade Agreement (CUFTA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) Canada-United States-Mexico Free Trade Agreement (CUSMA) North America Free Trade Agreement (NAFTA) CN 14-023 , CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 19-18 , CN 20-22 , CN 21-08 , CN 20-15 D6-2-3 , D11-4-3 , D11-4-4 , D11-4-5 , D11-4-6 , D11-4-13 , D11-4-14 , D11-4-22 , D11-4-27 , D11-6-6 , D11-6-7 , D17-1-10 , D17-1-21 , D22-1-1 Canada Customs Coding Form (Form B3-3) Canada Customs Invoice (Form C1) Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin (CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Form B255, Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country E669 – Declaration of Minor Processing In The Territory Of A Non-Party (CIFTA) Superseded memorandum D: D11-4-2 dated January 13, 2016", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix A", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Chart 1 - Proof of Origin Requirements by Tariff Treatment Requirements Tariff Treatment Commercial Invoice GT, MFN, AUT and NZT Canada Customs Invoice GT, MFN, AUT and NZT Form A – Certificate of Origin (See Appendix B) GPT, LDCT, CCCT Exporter's Statement of Origin (See Appendix C) GPT, LDCT, CCCT NAFTA Certificate of Origin UST, MT or MUST (NAFTA) CIFTA Certificate of Origin CIAT Declaration of Minor Processing in the territory of a Non-Party (CIFTA) (1) CIAT CCFTA Certificate of Origin CT CCRFTA Certificate of Origin CRT CPFTA Certificate of Origin PT CCOFTA Certificate of Origin COLT CEFTA Origin Declaration (See Appendix D)(2) IT, NT, SLT CJFTA Certificate of Origin JT CPAFTA Certificate of Origin PAT CHFTA Certificate of Origin HNT CKFTA Certificate of Origin KRT CETA Origin Declaration (See Appendix E) (3) CEUT CUFTA Origin Declaration (See Appendix F) (4) UAT CPTPP Minimum Data Requirements (See Appendix G) CPTPT CUSMA Minimum Data Elements (See Appendix H) UST or MXT Canada-UK TCA Origin Declaration (See Appendix I) (5) UKT Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country LDCT Any other documentation indicating the country of origin of the goods GT, MFN, AUT and NZT (1) Where CIFTA originating goods have undergone minor processing in the territory of a Non-Party as defined in section 1 of the CIFTA Tariff Preference Regulations , the Form E669, Declaration of Minor Processing in the territory of a Non-Party (CIFTA) must be presented in addition to the CIFTA-Certificate of Origin. (2) The CEFTA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix D. (3) The CETA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix E. (4) The CUFTCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix F. (5) The Canada-UK TCA Certificate of Origin is the document which contains the Origin Declaration statement contained in Appendix I.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix B", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Form A – Certificate of Origin\nReference No.\nGeneralized System of Preferences Certificate of Origin (Combined declaration and certificate)\nIssued In (country)\n- Goods consigned from (exporter's business name, address, country)\n- Goods consigned to (consignee's name, address, country)\n- Means of transport and route (as far as known)\n- For official use\n- Item number\n- Marks and numbers packages\n- Number and kind of packages: description of goods\n- Origin criterion (see the instructions that follow.)\n- Gross weight or other quantity\n- Number date of invoices\n- Certification It is hereby certified, on the basis of control carried out, that the declaration by exporter is correct Place and date, signature and stamp of certifying authority\n- Declaration by the exporter The undersigned hereby declares that the above details and statements are correct: that all the goods were produced in (country) and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to (importing country) Place and date, signature of authorized signatory\nGeneral Guidelines\n- For originating textile and apparel goods of HS Chapters 50-63, the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin.\n- For additional guidelines and instructions on the completion of Form A or Form B255, please consult Memorandums D11-4-4 and D11-4-5.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix C", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Exporter’s Statement of Origin\nI certify that the goods described in this invoice or in the attached invoice No.[ No ] were produced in the beneficiary country [ country ] and that at least [ percentage ] per cent of the ex-factory price of the goods originates in the beneficiary country/countries of [ country ].\nName and title:\nCorporation name and address:\nTelephone and fax numbers:\nSignature:\nDate:\nGeneral Guidelines\n- The language of the Exporter’s Statement of Origin above is replicated from the Schedule to Subsections 4(2) and 4(3) of the Proof of Origin of Imported Goods Regulations.\n- For additional guidelines and instructions on the completion of the Exporter’s Statement of Origin, please consult Memorandums D11-4-4 and D11-4-5.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix D", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "CEFTA - Origin Declaration\nThe exporter of the products covered by this document [customs authorization No.] (1) declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin (2) .\nPlace and date (3)\nSignature and printed name of the exporter (4)\n(1) When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter.\n(2) \"Canada/EFTA preferential origin” means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland). For the purposes of the bilateral agricultural Agreements, the term “Canada/EFTA” shall be replaced by “Canada/Iceland”, \"Canada/Norway\" or \"Canada/Switzerland\", as applicable.\n(3) The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration.\n(4) Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix E", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "CETA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________)(1)\nThe exporter of the products covered by this document (customs authorisation No ...)(2) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.\n(Place and date)(4)\nSignature and printed name of the exporter)(5)\n(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.\n(2) For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank.\nFor Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.\n(3) \"Canada/EU\" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \"CM\".\n(4) These indications may be omitted if the information is contained on the document itself.\n(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix F", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "CUFTA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________)(1)\nThe exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.\n(Place and date)(3)\n(Signature and printed name of the exporter)(4)\n(1) If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank.\n(2) “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada-Ukraine Free Trade Agreement.\n(3) These indications may be omitted if the information is contained on the document itself.\n(4) Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix G", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "CPTPP Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n- Importer, Exporter or Producer Certification of Origin Indicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment).\n- Certifier Provide the certifier’s name, address (including country), telephone number and e-mail address.\n- Exporter Provide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country.\n- Producer Provide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country.\n- Importer Provide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country.\n- Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation. Origin Criterion Specify the rule of origin under which the good qualifies. Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment). Authorised Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix H", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "CUSMA Minimum Data Elements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n- Importer, Exporter, or Producer Certification of Origin Indicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment).\n- Certifier Provide the certifier’s name, title, address (including country), telephone number, and email address.\n- Exporter Provide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory.\n- Producer Provide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory.\n- Importer Provide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory.\n- Description and HS Tariff Classification of the Good Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n- Origin Criteria Specify the origin criteria under which the good qualifies, as set out in Article 4.2 (Originating Goods).\n- Blanket Period Include the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 5.2 (Claims for Preferential Tariff Treatment).\n- Authorized Signature and Date The certification must be signed and dated by the certifier and accompanied by the following statement: I certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "Appendix I", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Canada-UK TCA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) (1)\nThe exporter of the products covered by this document (customs authorisation No ... ) (2) declares that, except where otherwise clearly indicated, these products are of ... (3) preferential origin.\n(Place and date)(4)\n(Signature and printed name of the exporter)(5)\n(1) When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.\n(2) For UK exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank.\nFor Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.\n(3) \"Canada/UK\" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA).\n(4) These indications may be omitted if the information is contained on the document itself.\n(5) Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-2-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-2", + "marginal_note": "References", + "part": "Proof of Origin of Imported Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Proof of Origin of Imported Goods Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations CIFTA Tariff Preference Regulations Other references: Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Peru Free Trade Agreement (CPFTA) Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) Canada-Ukraine Free Trade Agreement (CUFTA) Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA) Canada-United States-Mexico Free Trade Agreement (CUSMA) North America Free Trade Agreement (NAFTA) CN 14-023 , CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 19-18 , CN 20-22 , CN 21-08 , CN 20-15 D6-2-3 , D11-4-3 , D11-4-4 , D11-4-5 , D11-4-6 , D11-4-13 , D11-4-14 , D11-4-22 , D11-4-27 , D11-6-6 , D11-6-7 , D17-1-10 , D17-1-21 , D22-1-1 Canada Customs Coding Form (Form B3-3) Canada Customs Invoice (Form C1) Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin (CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Form B255, Certificate of Origin - Textile and Apparel Goods Originating in a Least Developed Country E669 – Declaration of Minor Processing In The Territory Of A Non-Party (CIFTA) Superseded memorandum D: D11-4-2 dated January 13, 2016", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-2-eng.html" + }, + { + "id": "dmemo-D11-4-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-3", + "marginal_note": "Regulations", + "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff", + "division": "", + "heading": "", + "text": "The official version of the Most-Favoured-Nation Tariff Rules of Origin Regulations may be found on the Department of Justice website.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html" + }, + { + "id": "dmemo-D11-4-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-3", + "marginal_note": "Guidelines and General Information", + "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff", + "division": "", + "heading": "", + "text": "General\n1. MFN beneficiary countries are set out in the List of Countries of the Customs Tariff .\n2. Goods that originate in countries not set out in the List of Countries of the Customs Tariff and goods that do not satisfy the MFN rules of origin are subject to the General Tariff rate of customs duty. Goods originating in North Korea are not entitled to the MFN tariff rates.\nRules of Origin\n3. To qualify for the MFN tariff treatment, at least 50% of the cost of production of the goods must be incurred in one or more MFN beneficiary countries or Canada. Canadian content may be included as MFN originating in the calculation of the 50% requirement.\n4. Cost of production may include:\n- (a) materials (exclusive of duties and taxes);\n- (b) labour; and\n- (c) factory overhead.\n5. The goods must be finished in a MFN beneficiary country in the form in which they were imported into Canada.\nProof of Origin\n6. Proof of origin for MFN tariff treatment must be presented in the form of:\n- (a) a commercial invoice or Canada Customs Invoice, prepared by the vendor indicating the country of origin of the goods, or\n- (b) any other documentation indicating the country of origin of the goods, as outlined in Memorandum D11-4-2 , Proof of Origin .\n7. Proof of origin must be presented at the times set out Section 13 of in the Proof of Origin of Imported Goods Regulations as found in Memorandum D11-4-2 .\nShipping Requirements\n8. The goods must be shipped directly from a MFN beneficiary country to a consignee in Canada on a through bill of lading (TBL).\n9. Transshipment through any intermediate country is allowed provided:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading, splitting up of loads, or operations required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\nAdditional Information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html" + }, + { + "id": "dmemo-D11-4-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-3", + "marginal_note": "References", + "part": "Rules of Origin Respecting the Most-Favoured-Nation Tariff", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 4570-3, 4570-10 Legislative references: Customs Tariff P.C. 1997-2004, December 29, 1997 P.C. 2001-374, March 15, 2001 P.C. 2009-129, January 29, 2009 Other references: D11-4-2 Superseded memorandum D: D11-4-3, May 8, 2009\nServices provided by the Canada Border Services Agency are available in both official languages.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-3-eng.html" + }, + { + "id": "dmemo-D11-4-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, October 16, 2017\nThis document is also available in PDF (555 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum has been updated to reflect the amendments to the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations). 2. The Regulations, as amended, allows for more apparel products imported from least developed countries into Canada, to benefit from duty-free treatment. 3. The Regulations, as amended: a) Introduces and defines the new term “ FTA partner country” under section 1; b) Introduces new Least Developed Country Tariff (LDCT) rules of origin under new subsections 2(4.1) and 2(5.1); c) Introduces new Part A3 to Schedule 1; and d) Incorporates consequential amendments to subsections 2(3) and 2(7), and to Part A1 of Schedule 1, as a result of the new LDCT rules of origin in subsections 2(4.1) and 2(5.1). 4. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum outlines the guidelines for the determination of the origin of goods for purposes of the General Preferential Tariff (GPT) and Least Developed Country Tariff (LDCT) treatments, enacted pursuant to the Customs Tariff .", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "Legislation", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "Customs Act Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Proof of Origin of Imported Goods Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations Temporary Storage Period Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "Guidelines and General Information", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "1. GPT and LDCT beneficiary countries are identified in the Customs Tariff Schedule .\n2. All countries entitled to the LDCT treatment as indicated in the Customs Tariff Schedule , are also beneficiaries of the GPT .\nDefinitions\n3. The \"Interpretation\" section of the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations) contains definitions that are important in understanding the administration of the Regulations. For purposes of this memorandum, the following terms are also important:\nEx-factory price Means the total value of: (a) materials; (b) parts; (c) factory overhead; (d) labour; (e) any other reasonable costs incurred during the normal manufacturing process, e.g. duties and taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and (f) a reasonable profit. [Note: Any costs incurred subsequent to the goods leaving the factory, such as freight, loading, temporary storage, are not included in the ex-factory price calculation.] HS Means the Harmonized Commodity Description and Coding System that is used for the classification of goods. Paragraph Means a subset of a subsection to the Regulations (for example: paragraph 2(1)(a) is one of the definitions used to determine if a good originates from a GPT or LDCT beneficiary country). Section Means a portion of the Regulations (for example: Section 4 pertains to Direct Shipment). Subsection Means a subset of a section to the Regulations (for example subsection 2(1) defines goods as wholly obtained or produced).\nProduct Coverage\n4. The applicable GPT rates of duty appear in the Customs Tariff Schedule . Goods for which a GPT rate is not indicated are not entitled to a GPT rate of duty but rather are subject to an alternate tariff treatment, usually the Most-Favoured-Nation Tariff (MFN). In addition, handicrafts from GPT beneficiary countries that meet the criteria outlined in Memorandum D10-15-13, Handicrafts , may benefit from duty-free treatment.\n5. The applicable LDCT rates of duty accorded to goods are identified in the Customs Tariff Schedule . Where an LDCT rate is not indicated, the goods in question are not entitled to the LDCT treatment, but rather are usually subject to the alternate GPT or MFN treatment.\nMethods of Determining Country of Origin\nGeneral\n6. The country of origin of goods imported from a GPT or LDCT beneficiary is determined using the rules of origin set out in sections 2 through 4 of the Regulations .\nRules of Origin for GPT\n7. To determine if goods are entitled to the GPT , only subsections 2(1), 2(2) and 2(8), in addition to sections 1, 3 and 4 of the Regulations may be applied.\nGPT – Application of Subsection 2(1)\n8. A good is \"wholly obtained or produced\" in a GPT beneficiary if it meets one of the definitions set out in subsection 2(1) of the Regulations . \"Wholly obtained\" does not mean a good purchased in a GPT beneficiary. Goods, which are \"wholly obtained or produced\" in a GPT beneficiary, must not contain any foreign materials or parts from outside that GPT beneficiary.\nExample : Sugar cane grown and harvested in Pakistan would meet the definition of paragraph 2(1)(b) of the Regulations.\nExample : Leather belts are produced in Egypt. They are made from leather wholly produced from cattle born and raised in Egypt. Therefore the belts are wholly produced in Egypt by the application of paragraph 2(1)(j).\nGPT – Application of Subsections 2(2) and 2(8)\n9. To qualify for the GPT treatment by the application of subsection 2(2) of the Regulations , a maximum 40% of the ex-factory price of the good as packed for shipment to Canada, may originate outside a GPT beneficiary or Canada. (i.e. at least 60% of the ex-factory price of the good as packed for shipment to Canada must originate in one or more GPT beneficiary countries or Canada.)\nExample : A radio receiver subassembly is produced in Cambodia from imported parts. The receiver subassembly is then exported to the Philippines, where it is manufactured with other imported materials into a finished radio. As both countries are GPT beneficiary countries, the value of the materials and work done in Cambodia may be added to the work done in the Philippines to determine whether the radio meets the 60% originating content requirement.\nExample : Insulated wire is manufactured in Bolivia. The materials used include steel from Canada, rubber from Côte d’Ivoire, and Bolivian materials and labour costs. To determine whether the wire meets the qualifying content requirement, the value of the Canadian steel may be added to the content originating from the GPT beneficiary countries.\n10. The GPT 60% qualifying content may be cumulated from various GPT beneficiary countries or Canada in accordance with subsection 2(8) of the Regulations . However, any parts, materials or inputs used in the production of the goods that have entered the commerce of any country other than a GPT beneficiary country or Canada lose their GPT status, and as such, their value would count towards non-qualifying content.\n11. To calculate the qualifying content, all GPT beneficiary countries are regarded as one single area. All value-added and manufacturing processes performed in the area may be integrated to meet the qualifying content requirement. Any Canadian content used in the production of the goods is also regarded as content from the GPT beneficiary country where the goods originate.\n12. The goods must be finished in the GPT beneficiary country in the form in which they are imported into Canada.\nRules of Origin for LDCT\n13. To determine if goods are entitled to the LDCT , only subsections 2(1), 2(3) through 2(7) and 2(9), in addition to sections 1, 3 and 4 of the Regulations may be applied.\n14. The goods must be finished in a least developed country (LDC) in the form in which they are imported into Canada.\nLDCT – Application of Subsection 2(1)\n15. Where any good is identified in the Customs Tariff Schedule as being accorded the LDCT , subsection 2(1) of the Regulations may be applied to determine if the goods qualify for the LDCT . A good is “wholly obtained or produced” in an LDC if it meets one of the definitions set out in subsection 2(1) of the Regulations.\n16. Goods, which are wholly obtained or produced in an LDC under this subsection, must not contain any foreign materials or parts from outside that LDC . In addition, \"wholly obtained\" does not mean a good purchased in an LDC .\nExample : Fish caught in Haiti would meet the definition of paragraph 2(1)(e) of the Regulations.\nExample : Cotton is harvested in Burundi. The cotton is spun into yarn and then woven into blankets in Burundi. The blankets are wholly produced in Burundi by the application of paragraph 2(1)(j) of the Regulations.\n17. When goods of HS Chapters 50-63 are determined to originate by the application of the subsection 2(1), of the Regulations , Criteria G would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255)\nLDCT – Application of Subsections 2(3) and 2(9)\n18. Where any good, with certain exceptions, is identified in the Customs Tariff Schedule as being accorded the LDCT , subsection 2(3) may be applied to determine if the good qualifies for the LDCT . Exception: this subsection may not be used to determine the origin of goods set out in Parts A1, A3 or B of Schedule 1 to the Regulations .\n19. When determining if goods are entitled to the LDCT by the application of subsection 2(3) of the Regulations , exporters must ensure that the value of all materials, parts or products, including such materials, parts or products as threads, linings, interfacing, trims, zippers, buttons or fasteners which originate outside Canada or an LDC , or in an undetermined location, is no more than 60% of the ex-factory price of the goods as packed for shipment to Canada. (i.e. at least 40% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more LDC s or Canada).\n20. In accordance with subsection 2(9) of the Regulations , for purposes of applying subsection 2(3), the value of any materials, parts or products used in the manufacture or production of the goods may include a value of up to 20% of the ex-factory price of the goods, as packed for shipment to Canada from a country set out in Schedule 2 of the Regulations.\n21. To calculate the qualifying content, all LDC s are regarded as one single area. All value-added and manufacturing processes performed in the area may be integrated to meet the qualifying content requirement. Any Canadian content used in the production of the goods is also regarded as content from the LDC where the goods originate. However, any parts, materials or inputs used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\nExample : Wool of Yemen is combined with spandex of Hong Kong and sewing thread of India to manufacture wool socks in Yemen. Under this subsection, a textile or apparel good may contain parts and materials originating outside an LDC , a country set out in Schedule 2 of the Regulations or Canada and valued at no more that 60% of the ex-factory price of the good as packed for shipment to Canada. The wool of Yemen origin represents 35% of the ex-factory price. The sewing thread of India and spandex of Hong Kong represents an additional 7%. This subsection permits inputs from countries set out in Schedule 2 of the Regulations, such as Hong Kong and India, to be included in the 40% originating parts and materials requirement. The 35% input of wool from Yemen combined with the 7% sewing thread and spandex inputs from the countries set out in Schedule 2 of the Regulations exceed the 40% minimum input requirement under this subsection. The socks therefore qualify for the LDCT .\n22. The exporter has the option of certifying the originating status of any good referred to in paragraph 18 of this memorandum under subsection 2(1) or 2(3) of the Regulations .\n23. When goods of HS Chapters 50-63 are determined to originate by the application of subsection 2(3) of the Regulations , Criteria A would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\nLDCT – Application of Paragraph 2(4)(a)\n24. Paragraph 2(4)(a) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A1 and A2 of Schedule 1 to the Regulations are entitled to the LDCT .\n25. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in that LDC or in Canada.\n26. Furthermore, the fabric, or parts knit to shape, must be produced in an LDC or in Canada from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns must not undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada, and the fabric (or parts knit to shape) must not undergo further processing outside an LDC or Canada.\nExample : Dresses or skirts manufactured in Mali will qualify as originating and be eligible for duty-free LDCT treatment provided that the dresses or skirts are assembled in Mali from fabric that has been cut in Mali or Canada. The fabric must be produced in an LDC or in Canada from yarns that originate in an LDC , a country set out in Schedule 2 of the Regulations or in Canada, and the yarns and fabric have not undergone any further processing outside an LDC or Canada. As well, the yarns must have not undergone any further processing outside a country set out in Schedule 2 of the Regulations.\n27. When goods of Parts A1 and A2 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4)(a) of the Regulations, Criteria D would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n28. Where “apparel goods” are classified under a tariff item set out in Part A2 of Schedule 1 to the Regulations the exporter has the option of certifying the goods under subsections 2(1), 2(3) or 2(4) of the Regulations.\nLDCT – Application of Paragraph 2(4)(b) and Subsection 2(5)\n29. Paragraph 2(4)(b) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A1 and A2 of Schedule 1 to the Regulations are entitled to the LDCT .\n30. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in that LDC or in Canada.\n31. Furthermore, the fabric or parts knit to shape, must be produced in a country set out in Schedule 2 of the Regulations from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns, fabric or parts knit to shape, must not undergo any further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada.\n32. Finally, the value of any materials, including packing, that are used in the manufacture of the goods, that originate outside the LDC in which the goods are assembled must not be more than 75% of the ex-factory price of the goods as packed for shipment to Canada. However, any materials used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\n33. For purposes of paragraph 32 of this memorandum and pursuant to subsection 2(5) of the Regulations , any materials used in the manufacture or production of the good that originate in Canada are deemed to have originated in the LDC where the goods are assembled.\nExample : Those same dresses or skirts manufactured in Mali will qualify and be eligible for duty-free LDCT treatment provided that the dresses or skirts are assembled in Mali and the fabric used in the manufacture of the dresses or skirts is produced in a country set out in Schedule 2 of the Regulations from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations or in Canada. The yarns and fabric cannot undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations or Canada. When using fabric manufactured in a country set out in Schedule 2 of the Regulations, the value of any materials, including packing, which does not originate in the LDC where the dresses or skirts are assembled (or in Canada) must not exceed 75% of the ex-factory price of the goods as packed for shipment to Canada.\n34. When goods of Parts A1 and A2 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4)(b) of the Regulations, Criteria E would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n35. Where “apparel goods” are classified under a tariff item set out in Part A2 of Schedule 1 to the Regulations ,the exporter has the option of certifying the goods under subsections 2(1), 2(3) or 2(4) of the Regulations.\nLDCT – Application of Paragraph 2(4.1)(a)\n36. Paragraph 2(4.1)(a) of the Regulations may only be used to determine if “apparel goods” as set out in Part A3 of Schedule 1 to the Regulations are entitled to the LDCT .\n37. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in an LDC , a country set out in Schedule 2 of the Regulations , a Free Trade Agreement (FTA) partner country or in Canada.\n38. Furthermore, the fabric, or parts knit to shape, must be produced in an LDC or in Canada from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations , an FTA partner country or in Canada. The yarns must not undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country, or Canada, and the fabric (or parts knit to shape) must not undergo further processing outside an LDC or Canada.\nExample : T-shirts manufactured in Nepal will qualify as originating and be eligible for duty-free LDCT treatment provided that the T-shirts are assembled in Nepal from fabric that has been cut in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. The fabric must be produced in an LDC or in Canada from yarns that originate in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or in Canada and the yarns and fabric must not have undergone any further processing outside an LDC or Canada. As well, the yarns must not have undergone any further processing outside a country set out in Schedule 2 of the Regulations or an FTA partner country.\n39. When goods of Parts A3 of Schedule 1 to the Regulations are determined to originate by the application of paragraph 2(4.1)(a) of the Regulations, Criteria H would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\nLDCT – Application of Paragraph 2(4.1)(b) and Subsection 2(5.1)\n40. Paragraph 2(4.1)(b) of the Regulations may only be used to determine if “apparel goods” as set out in Parts A3 of Schedule 1 to the Regulations are entitled to the LDCT .\n41. To be entitled to the LDCT , such “apparel goods” must be assembled in an LDC . The fabric used in the assembly of such “apparel goods” must be cut in an LDC , a country set out in Schedule 2 of the Regulations , an FTA partner country or in Canada.\n42. Furthermore, the fabric or parts knit to shape, must be produced in a country set out in Schedule 2 of the Regulations or an FTA partner country from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or in Canada. The yarns and fabric, or parts knit to shape, must not undergo any further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada.\n43. Finally, the value of any materials, including packing, that are used in the manufacture of the goods, that originate outside the LDC in which the goods are assembled, must not be more than 75% of the ex-factory price of the goods as packed for shipment to Canada. However, any materials used in the production of the goods that have entered the commerce of any country other than an LDCT beneficiary country or Canada lose their LDCT status, and as such, their value would count towards non-qualifying content.\n44. For purposes of paragraph 43 of this memorandum and pursuant to subsection 2(5.1) of the Regulations , any materials used in the manufacture or production of the good that originate in an FTA partner country or in Canada are deemed to have originated in the LDC where the goods are assembled.\nExample : Those same T-shirts manufactured in Nepal will qualify and be eligible for duty-free LDCT treatment provided that the T-shirts are assembled in Nepal and the fabric used in the manufacture of the T-shirts is produced in a country set out in Schedule 2 of the Regulations or an FTA partner country from yarns spun or extruded in an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. The yarns and fabric cannot undergo further processing outside an LDC , a country set out in Schedule 2 of the Regulations, an FTA partner country or Canada. When using fabric manufactured in a country set out in Schedule 2 of the Regulations or an FTA partner country, the value of any materials, including packing, which does not originate in the LDC where the T-shirts are assembled (or in an FTA partner country or in Canada) must not exceed 75% of the ex-factory price of the goods as packed for shipment to Canada.\n49. When goods of Part B of Schedule 1 to the Regulations are determined to originate by the application of subsection 2(6) of the Regulations, Criteria F would be quoted in Field 6 of the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n50. The exporter has the option of certifying “made-up textile goods” of Part B of Schedule 1 to the Regulations under subsection 2(1) or 2(6) of the Regulations.\nLDCT – Application of Subsection 2(7)\n51. When determining if goods set out in Part A1 or A2 of Schedule 1 to the Regulations are entitled to the LDCT by the application of paragraph 2(4)(a) or 2(4)(b) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded. In the case where subparagraph 2(4)(b)(ii) of the Regulations is applied, exporters must ensure that the value of all materials, parts or products that originate outside Canada, or the LDC in which the goods are assembled, is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.\n52. When determining if goods set out in Part A3 of Schedule 1 to the Regulations are entitled to the LDCT by the application of paragraph 2(4.1)(a) or 2(4.1)(b) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded. In the case where subparagraph 2(4.1)(b)(ii) of the Regulations is applied, exporters must ensure that the value of all materials, parts or products that originate outside Canada, an FTA partner country or the LDC in which the goods are assembled, is no more than 75% of the ex-factory price of the goods as packed for shipment to Canada.\n53. When determining if goods set out in Part B of Schedule 1 to the Regulations are entitled to the LDCT by the application of subsection 2(6) of the Regulations, only the fabric or parts knit to shape that determines the tariff classification of the good shall be considered. Any materials, parts or products such as threads, linings, interfacing, trims, zippers, buttons or fasteners may be disregarded.\nCertification Requirements – Commercial Goods\nGeneral\n54. Section 4 of the Proof of Origin of Imported Goods Regulations , also found in Memorandum D11-4-2, Proof of Origin of Imported Goods , outlines the requirements for the GPT and LDCT proof of origin. The exporter of the goods located in the GPT or LDCT beneficiary in which the goods were finished must complete the proof of origin.\n55. The proof of origin is not required to be an original. In all cases, proof of origin must cross-reference the applicable invoice number(s). The invoice must list the goods for which the preferential treatment is claimed separately from the non-preference receiving goods. However, separate invoices are not required.\nProof of Origin – GPT\n56. For all originating goods from GPT beneficiary countries, Form A – Certificate of Origin (refer to Appendix A ) or the Exporter’s Statement of Origin (refer to Appendix B ) may be submitted as proof of origin. In most cases, exporters should find the Exporter’s Statement of Origin easier to complete and provide than the alternate Form A. See paragraphs 59 to 64 of this memorandum for further information regarding these documents.\nProof of Origin – LDCT\n57. Except for originating goods of HS Chapters 50-63, either Form A – Certificate of Origin or the Exporter’s Statement of Origin may be submitted as proof of origin. In most cases, exporters should find the Exporter’s Statement of Origin easier to complete and provide than the alternate Form A. See paragraphs 59 to 64 of this memorandum for further information regarding these documents.\n58. For originating textile and apparel goods of HS Chapters 50-63 the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be submitted as proof of origin. See paragraphs 65 and 66 of this memorandum for further information regarding this certificate.\nForm A – Certificate of Origin\n59. A copy of the Generalized System of Preferences, Form A – Certificate of Origin, and the completion instructions are found in Appendix A .\n60. Canada no longer requires Form A to be stamped and signed by an authority designated by the beneficiary country. Therefore, Form A no longer needs to be an original and Field No. 11 may be left blank.\n61. A consignee in Canada must be identified in Field No. 2 of the Form A, to ensure that the exporter in the beneficiary or LDC certified the origin of the goods according to Canadian rules of origin. The consignee is the person or company, whether it is the importer, agent, or other party in Canada, to which goods are shipped under a Through Bill of Lading (TBL) and is so named in the bill. Where 100% of the value of the goods originates in the beneficiary or LDC , a consignee in Canada does not need to be indicated in Field No. 2 of the Form A.\n62. For the GPT and LDCT , the origin criterion in Field No. 8 of Form A must be one of the following:\n- P means wholly (100%) produced (as defined in subsection 2(1) of the Regulations ) in the beneficiary or LDC ;\n- F for GPT , means, at least 60% of the ex-factory price was produced in the GPT beneficiary country;\n- F for LDCT , means, at least 40% of the ex-factory price was produced in the LDCT country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations;\n- G for GPT , means, at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada;\n- G for LDCT , means, at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations.\nExporter's Statement of Origin\n63. A copy of the Exporter’s Statement of Origin is set out in Appendix B . It must be completed and signed by the exporter in the beneficiary or LDC in which the goods were finished. The statement may be written out on a Form CI1, Canada Customs Invoice , or a commercial invoice or provided as a separate document. The information required in the statement must be provided in its entirety for goods to qualify for the GPT or LDCT.\n64. If the statement is provided as a separate document from the invoice, the statement must reference the applicable invoice number(s). If the statement is for multiple invoices, the invoice numbers must be identified within the statement. A statement with an attached list of invoice numbers will not be acceptable.\nCertificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255)\n65. The Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) must be completed by the exporter of the goods in the LDC in which the goods were finished in the form they are imported into Canada.\n66. The applicable origin criteria for apparel goods and other made-up textile articles are set out in the Applicable Origin Criteria for Textile and Apparel Goods table:\nGoods Origin Criteria \"A\" subsection 2(3) \"D\" paragraph 2(4)(a) \"E\" paragraph 2(4)(b) \"F\" subsection 2(6) \"G\" subsection 2(1) \"H\" paragraph 2(4.1)(a) \"I\" paragraph 2(4.1)(b) Goods of HS Chapters 50-63 which are not listed in Schedule 1 of the Regulations v v Goods as set out in Schedule 1 to the Regulations: A1 Apparel Goods v v v A2 Apparel Goods v v v v A3 Apparel Goods v v B Other Made-up Textile Articles v v\nCertification Requirements – Casual Goods\n67. Section 4 of the Proof of Origin of Imported Goods Regulations , also found in Memorandum D11-4-2 , outlines the requirements for the GPT and LDCT proof of origin for casual goods. Where casual goods are:\n- (a) imported in a traveller’s baggage or consigned from an individual in the beneficiary or LDC to an individual in Canada; and\n- (b) declared at the time of importation as not intended for resale, the importer is exempt from providing proof of origin, if there is no evidence to indicate that the goods are not the product of the beneficiary or LDC .\nObligations Regarding Importations\n68. According to section 4 of the Proof of Origin of Imported Goods Regulations , to claim the GPT or LDCT benefits, importers must make a declaration that they have in their possession the required proof of origin; a Form A – Certificate of Origin or an Exporter’s Statement of Origin. For LDC -originating textile and apparel goods of HS Chapters 50-63, importers must make a declaration that they have in their possession the Certificate of Origin – Textile and Apparel Goods Originating in a Least Developed Country (Form B255) .\n69. The importer makes this declaration on Form B3-3, Canada Customs Coding Form, by inserting Code 9 for GPT or Code 8 for LDCT in Field No. 14, “Tariff Treatment.” Also, the importer declaration field on Form B3-3 must be completed with the signature of the importer. For further instructions concerning Form B3-3, please refer to Memorandum D17-1-10, Coding of Customs Accounting Documents .\n70. The proof of origin must be presented to the Canada Border Services Agency (CBSA) upon request. Failure to do so will result in the application of either the MFN treatment or other appropriate tariff treatment and the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish the proof of origin upon request.”\n71. When requested by the CBSA to present the proof of origin, the importer may be required to provide a complete and accurate translation in English or French.\n72. An importer may be requested to submit further documentation to substantiate the origin of the goods, such as bills of materials and purchase orders.\nFalse Declarations\n73. The making or assenting to the making of a false declaration in a statement made verbally or in writing to the CBSA is an offence under section 153 of the Customs Act and may be subject to sanctions under section 160 of that Act.\nShipping Requirements\n74. The goods must be shipped directly on a TBL to a consignee in Canada from the beneficiary or LDC in which the goods were certified. Evidence in the form of a TBL (or a copy) showing that the goods have been shipped directly to a consignee in Canada must be presented to the CBSA upon request. An importer may be requested to submit further documentation to substantiate the TBL, such as sales order, report of entry documents, and cargo control documents.\n75. The TBL is a contract to convey goods from one point to another. It is to ensure the direct shipment of goods from the country of origin to a consignee in Canada. The TBL is one single document that is issued prior to the goods beginning their journey when the carrier assumes care, custody, and control of the goods. It usually contains the following information:\n- (a) the identity of the exporter in the country of origin;\n- (b) the identity of the consignee in Canada;\n- (c) the identity of the carrier or agent who assumes liability for the performance of the contract;\n- (d) the contracted routing of the goods identifying all points of transhipment;\n- (e) a full description of the goods and the marks and numbers of the package; and\n- (f) the place and date of issue.\n- Note : A TBL that does not include all points of transhipment may be accepted, if these are set out in related shipping documents presented with the TBL.\n76. In the case of consolidated freight, where the TBL is a lengthy document covering unrelated goods, the importer may present the cargo receipt from the carrier (or a copy) in lieu of the TBL. The CBSA may request that the TBL be presented as final verification that the goods have been shipped directly to Canada.\n77. On a case-by-case basis, an amended TBL may be accepted as proof of direct shipment where documentation errors have occurred and the amended TBL corrects an error in the original document. In such cases, the carrier must provide proof that the amended TBL reflects the actual movement of the goods as contracted when the goods began their journey. Documentation presented must clearly indicate the actual movement of the goods.\n78. Air cargo is usually transhipped in the air carrier’s home country even if no transhipment is shown on the house air waybill. Therefore, where goods are transported via air freight, the house air waybill is acceptable as a TBL.\nConsignee\n79. To fulfil the direct shipment requirement, goods must be shipped to a consignee in Canada. The consignee is the person or company, whether the importer, agent, or other party in Canada, to which goods are shipped under a TBL and is so named in the bill. In circumstances where goods are consigned “to order,” the TBL is acceptable as evidence of direct shipment as long as the party within Canada to whom the goods are shipped is identified on the TBL, usually in the “Notify Party” field.\nTranshipment\n80. Transhipment through an intermediate country is permitted provided the conditions prescribed by section 18 of the Customs Tariff and section 2 of the Temporary Storage Period Regulations are met, as follows:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading or splitting up of loads, or any other operation required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\n81. Transhipment is the act of taking cargo out of one conveyance and loading it into another conveyance. It also includes the act of taking cargo out of one conveyance and reloading it into the same conveyance. The landing of an airplane for refuelling or docking of a ship to take on additional cargo does not constitute transhipment if the goods in question are not unloaded from the conveyance.\n82. Some exceptions exist where goods may be entitled to alternative shipping requirements. For more information, please refer to Memorandum D11-4-9, Goods Originating in Mexico, Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) , Memorandum D11-4-10, Instructions Pertaining to the China Direct Shipment Condition Exemption Order , or Memorandum D11-4-28, Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff ( LDCT ) .\nMarking\n83. Where goods are required to be marked, they are to be marked with the country of origin in accordance with the Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations . Further information concerning the marking of goods is set out in Memorandum D11-3-1, Marking of Imported Goods .\nRefunds\n84. Where the GPT or the LDCT treatment is not claimed at time of importation as a result of an error, involuntary omission, proof of origin not available at time of importation, or any other circumstances, an application for a refund may be submitted under paragraph 74(1)(e) of the Customs Act . An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request, within four years from the date of accounting at a customs office in the region where the goods were accounted for under the Customs Act. Refer to Memorandum D6-2-3, Refund of Duties , for more information.\nAdditional Information\n85. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "Appendix A", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "Form A – Certificate of Origin [ PDF, 84 KB ]\nInstructions on the Completion of Form A – Certificate of Origin\nGeneral Preferential Tariff (GPT)\nIf the 60% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the GPT and a Form A should not be issued for such goods.\nLeast Developed Country Tariff (LDCT)\nIf the 40% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the LDCT and a Form A should not be issued for such goods.\nIn order for a Form A to be accepted by the CBSA , it must be properly completed, as follows:\nField No. 1 – Complete with the name, address, and country of the actual manufacturer or exporter of the goods. Please do not identify a trading house, freight forwarder, export broker, etc. The manufacturer or exporter must be located in the GPT or LDCT beneficiary country in which the goods are being certified. Field No. 2 – Identify the consignee (name and address) in Canada. Field No. 3 – The CBSA does not consider this a mandatory field, but you may indicate the shipping details, as far as known when Form A is completed. Field No. 4 – This field is usually left blank. However, if Form A is issued after the goods have already been shipped, stamp or write “Issued Retrospectively.” Field No. 5 – This field is not mandatory for goods exported to Canada. It is usually used to itemize goods if Form A covers two or more categories of goods (for example, items 1, 2, 3 or items a, b, c). Field No. 6 – If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that will be useful in cross-referencing Form A to the Through Bill of Lading so that the CBSA officers can establish that the form covers the goods that are physically imported. Field No. 7 – Describe the goods fully. Indicate makes, models, styles, serial numbers, or any other relevant description. It is in the exporter’s interest to give as full a description as possible. The CBSA will not accept a Form A that cannot be matched with the imported goods due to a vague description. It is also helpful to show the Harmonized System subheading of the goods in this field. Field No. 8 – The origin criterion shown must be one of the following: P means 100% of the goods produced in the GPT or LDCT beneficiary country in question; F for GPT , means, at least 60% of the ex-factory price is produced in the GPT beneficiary country; F for LDCT , means, at least 40% of the ex-factory price is produced in the LDCT beneficiary country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations; G for GPT , means at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada; G for LDCT , means at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries set out in Schedule 2 of the Regulations. If any criterion other than P, G, or F is shown for goods exported to Canada, it will be assumed that the goods do not satisfy the Canadian GPT or LDCT rules of origin and they will not receive any tariff preference. Field No. 9 – Give the weight or other quantity of the goods. The best unit of measure to use when completing this field is the unit of measure given for the particular goods in the Customs Tariff (e.g. number, pairs, dozens, kilograms, litres). Field No. 10 – Cross-reference Form A to the commercial invoice. This helps the CBSA match the form with the invoice, but it also ensures that the signing officer has verified the ex-factory price of the proper goods. Field No. 11 – This field may be left blank. As of March 1, 1996 , Canada no longer requires Form A to be certified by a designated authority in the GPT or LDCT beneficiary country. Field No. 12 – This is the exporter’s declaration that Form A is accurate and that the goods do meet the GPT or LDCT rules of origin. Proof of origin must be completed by the exporter of the goods in the GPT or LDCT beneficiary country in which the goods were finished. The individual completing the Form A on behalf of the company must be knowledgeable regarding the origin of the goods and have access to cost of production information, should a verification be requested.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "Appendix B", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "Exporter’s Statement of Origin\nI certify that the goods described in this invoice or in the attached invoice No. ( No. ) were produced in the beneficiary country of ( country ) and that at least ( percentage ) % of the ex-factory price of the goods originates in the beneficiary country/countries of ( country ).\nName and title Corporation name and address Telephone and fax numbers Signature and date (day/month/year)", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "Appendix C", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "Chart 1 – LDC Tariff Treatment and Proof of Origin Requirements [ PDF, 40 KB ]", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-4-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-4", + "marginal_note": "References", + "part": "Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4570-3, 4573-2 Legislative references: Customs Act Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Proof of Origin of Imported Goods Regulations Determination of Country of Origin for the Purpose of Marking Goods (Non- NAFTA Countries) Regulations Temporary Storage Period Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations Other references: D6-2-3 , D10-15-13 , D11-3-1 , D11-4-2 , D11-4-9 , D11-4-10 , D11-4-28 , D17-1-10 Superseded memorandum D: D11-4-4 dated March 9, 2015", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-4-eng.html" + }, + { + "id": "dmemo-D11-4-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-5", + "marginal_note": "Legislation", + "part": "Rules of Origin Respecting Commonwealth Caribbean Countries", + "division": "", + "heading": "", + "text": "- Commonwealth Caribbean Countries Tariff Rules of Origin Regulations\n- Customs Tariff\n- Proof of Origin of Imported Goods Regulations", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html" + }, + { + "id": "dmemo-D11-4-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-5", + "marginal_note": "Guidelines and General Information", + "part": "Rules of Origin Respecting Commonwealth Caribbean Countries", + "division": "", + "heading": "", + "text": "General\n1. CCCT beneficiary countries are set out in the List of Countries of the Customs Tariff and are noted by an asterisk (*).\nRules of Origin\n2. To qualify for the duty-free tariff treatment accorded to Commonwealth Caribbean countries, a good must be:\n- (a) “wholly obtained or produced” as defined in subsection 2(1) of the Commonwealth Caribbean Countries Tariff Rules of Origin Regulations (“Regulations”) or,\n- (b) as set out in subsection 2(2) of the Regulations , at least 60% of the ex-factory price of the goods as packed for shipment to Canada must originate in one or more beneficiary countries or Canada.\n3. The 60% qualifying content may be cumulated from various beneficiary countries or Canada.\n4. The goods must be finished in the beneficiary country in the form in which they were imported into Canada.\nProof of Origin\n5. For all originating goods from CCCT beneficiary countries, a Form A – Certificate of Origin (Appendix A) or an Exporter’s Statement of Origin (Appendix B) must be submitted as proof of origin. The exporter in the beneficiary country in which the goods were finished must complete and sign the proof of origin as outlined in Section 4 of the Proof of Origin of Imported Goods Regulations found in Memorandum D11-4-2, Proof of Origin of Imported Goods.\n6. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations as found in Memorandum D11-4-2 . Failure to do so will result in the application of Administrative Monetary Penalty C152, “Importer or owner of goods failed to furnish proof of origin upon request.”\nShipping Requirements\n7. The goods must be shipped directly from a beneficiary country to a consignee in Canada on a through bill of lading (TBL).\n8. Transhipment through any intermediate country is allowed provided:\n- (a) the goods remain under customs transit control in the intermediate country;\n- (b) the goods do not undergo any operation in the intermediate country other than unloading, reloading, splitting up of loads, or operations required to keep the goods in good condition;\n- (c) the goods do not enter into trade or consumption in the intermediate country; and\n- (d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html" + }, + { + "id": "dmemo-D11-4-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-5", + "marginal_note": "Appendix A - Form A - Certificate of Origin", + "part": "Rules of Origin Respecting Commonwealth Caribbean Countries", + "division": "", + "heading": "", + "text": "Instructions on the Completion of Form A - Certificate of Origin\nGeneral Preferential Tariff (GPT) - If the 60% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the GPT and a Form A should not be issued for such goods.\nLeast Developed Country Tariff (LDCT) - If the 40% ex-factory price is not satisfied, or is not supported by adequate documentation, the goods are not eligible for the LDCT and a Form A should not be issued for such goods.\nIn order for a Form A to be accepted by the CBSA , it must be properly completed, as follows:\nField No. 1 - Complete with the name, address, and country of the actual manufacturer or exporter of the goods. Please do not identify a trading house, freight forwarder, export broker, etc. The manufacturer or exporter must be located in the GPT or LDCT beneficiary country in which the goods are being certified.\nField No. 2 – Identify the consignee (name and address) in Canada.\nField No. 3 – The CBSA does not consider this a mandatory field, but you may indicate the shipping details, as far as known when Form A is completed.\nField No. 4 – This field is usually left blank. However, if Form A is issued after the goods have already been shipped, stamp or write “Issued Retrospectively.”\nField No. 5 – This field is not mandatory for goods exported to Canada. It is usually used to itemize goods if Form A covers two or more categories of goods (for example, items 1, 2, 3 or items a, b, c).\nField No. 6 – If the goods are crated or otherwise packaged, indicate the quantity of packages or crates. Also indicate any markings on the crates that will be useful in cross-referencing Form A to the Through Bill of Lading so that the CBSA officers can establish that the form covers the goods that are physically imported.\nField No. 7 – Describe the goods fully. Indicate makes, models, styles, serial numbers, or any other relevant description. It is in the exporter’s interest to give as full a description as possible. The CBSA will not accept a Form A that cannot be matched with the imported goods due to a vague description. It is also helpful to show the Harmonized System subheading of the goods in this field.\nField No. 8 – The origin criterion shown must be one of the following:\nP means 100% of the goods produced in the GPT or LDCT beneficiary country in question;\nF for GPT, means, at least 60% of the ex-factory price is produced in the GPT beneficiary country;\nF for LDCT, means, at least 40% of the ex-factory price is produced in the LDCT beneficiary country. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries eligible for GPT.\nG for GPT, means at least 60% of the ex-factory price was cumulatively produced in more than one GPT beneficiary country or Canada.\nG for LDCT, means at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. The existing 40% of the ex-factory price of the goods as packed for shipment to Canada may also include a value of up to 20% of the ex-factory price of the goods from countries eligible for GPT.\nIf any criterion other than P, G, or F is shown for goods exported to Canada, it will be assumed that the goods do not satisfy the Canadian GPT or LDCT rules of origin and they will not receive any tariff preference.\nField No. 9 - Give the weight or other quantity of the goods. The best unit of measure to use when completing this field is the unit of measure given for the particular goods in the Customs Tariff (e.g. number, pairs, dozens, kilograms, litres).\nField No. 10 - Cross-reference Form A to the commercial invoice. This helps the CBSA match the form with the invoice, but it also ensures that the signing officer has verified the ex-factory price of the proper goods.\nField No. 11 - This field may be left blank. As of March 1, 1996, Canada no longer requires Form A to be certified by a designated authority in the GPT or LDCT beneficiary country.\nField No. 12 - This is the exporter’s declaration that Form A is accurate and that the goods do meet the GPT or LDCT rules of origin. Proof of origin must be completed by the exporter of the goods in the GPT or LDCT beneficiary country in which the goods were finished. The individual completing the Form A on behalf of the company must be knowledgeable regarding the origin of the goods and have access to cost of production information, should a verification be requested.", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html" + }, + { + "id": "dmemo-D11-4-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-5", + "marginal_note": "Appendix B - Exporter's Statement of Origin", + "part": "Rules of Origin Respecting Commonwealth Caribbean Countries", + "division": "", + "heading": "", + "text": "I certify that the goods described in this invoice or in the attached invoice No. (invoice No.) were produced in the beneficiary country of (country) and that at least (percentage) % of the ex-factory price of the goods originates in the beneficiary country/countries of (country/countries).\nName and title\nCorporation name and address\nTelephone and fax numbers\nSignature and date (day/month/year)", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html" + }, + { + "id": "dmemo-D11-4-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-5", + "marginal_note": "References", + "part": "Rules of Origin Respecting Commonwealth Caribbean Countries", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Customs Tariff Proof of Origin of Imported Goods Regulations Other references: D11-4-2 Superseded memorandum D: D11-4-5, April 10, 2013", + "history": "", + "last_amended": "2023-01-31", + "current_to": "2023-01-31", + "citation": "Memorandum D11-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-5-eng.html" + }, + { + "id": "dmemo-D11-4-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-6", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Provides information about the administration of the rules of origin and shipping requirements respecting the Australia tariff treatment and the New Zealand tariff treatment\nKeywords: Legislation, regulations, rules of origin, Australia tariff treatment ( AUT ), New Zealand tariff treatment ( NZT ), proof of origin, shipping requirements\nOn this page Updates made to this D-memo Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand References Applicable legislation Superseded D memoranda Issuing office Contact us Related links", + "history": "", + "last_amended": "2026-04-23", + "current_to": "2026-04-23", + "citation": "Memorandum D11-4-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html" + }, + { + "id": "dmemo-D11-4-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-6", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines and general information Rules of origin: Australia Proof of origin: Australia Rules of origin: New Zealand Proof of origin: New Zealand Shipping requirements: Australia and New Zealand\n- References Applicable legislation Superseded D memoranda Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-04-23", + "current_to": "2026-04-23", + "citation": "Memorandum D11-4-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html" + }, + { + "id": "dmemo-D11-4-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-6", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to reflect changes to the shipping requirements for the Australia tariff treatment ( AUT ) and the New Zealand tariff treatment ( NZT ).", + "history": "", + "last_amended": "2026-04-23", + "current_to": "2026-04-23", + "citation": "Memorandum D11-4-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html" + }, + { + "id": "dmemo-D11-4-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-6", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "Rules of origin: Australia\n1. To qualify for the rates of duty accorded to Australia, at least 50% of the cost of production of the goods must be incurred in Australia or Canada or both.\n2. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n3. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods are ordinarily sold for consumption\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n4. The goods must be finished in Australia in the form in which they are imported into Canada.\nProof of origin: Australia\n5. Proof of origin for AUT treatment must be presented to the Canada Border Services Agency ( CBSA ) in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as Australia\n6. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nRules of origin: New Zealand\n7. To qualify for the rates of duty accorded to New Zealand, at least 50% of the cost of production of the goods must be incurred in New Zealand or Canada or both.\n8. Cost of production includes:\n- materials (exclusive of duties and taxes)\n- labour; and\n- factory overhead\n9. Cost of production excludes:\n- the cost of outside packing and expenses related to outside packing, required for the transportation of the goods, not including packing in which the goods areordinarily sold for consumption;\n- gross profit of the manufacturer or exporter and the profit or remuneration of any trader, broker or other person dealing in the goods in their finished manufactured condition\n- royalties\n- customs or excise duty or tax paid or payable on imported materials\n- carriage, insurance and other charges from the place of production or manufacture in the country of origin to the port of shipment; and\n- any other costs or charges incurred or to be incurred subsequent to the completion of the manufacture of the goods\n10. The goods must be finished in New Zealand in the form in which they are imported into Canada.\nProof of origin: New Zealand\n11. Proof of origin for NZT treatment must be presented to the CBSA in the form of:\n- a commercial invoice or Form CI1 Canada Customs Invoice, prepared by the vendor, or\n- any other documentation indicating the country of origin of the goods as New Zealand\n12. Proof of origin must be presented at the times set out in section 13 of the Proof of Origin of Imported Goods Regulations .\nShipping requirements: Australia and New Zealand\n13. Goods are entitled to the Australia or New Zealand tariff treatment only if they are shipped directly to Canada from Australia or New Zealand, which may include transhipment through intermediate, non-beneficiary countries.\n14. In accordance with the Direct Shipment ( Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations , the goods may be shipped directly from Australia or New Zealand to Canada on a through bill of lading ( TBL ) or other documentation indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods.\n15. According to the above regulations and for the purposes of subsection 17(1) of the Customs Tariff, transhipment through an intermediate country is permitted provided:\n- customs control documents establishing that the goods remained under customs control in the intermediate country; and\n- documentary evidence indicating the shipping route and all points of shipment and transhipment prior to the importation of the goods\n16. In line with Canada’s standard transhipment requirements, the CBSA administers Australia or New Zealand originating goods as retaining their originating status when transported outside the beneficiary country if they do not undergo any further production or other operation outside the beneficiary country, other than unloading, reloading, separation from a bulk shipment, storing or any other operation necessary to transport the goods to Canada or to preserve them in good condition.\n17. Upon request of an officer, importers shall provide a copy of the documents that establish that the goods remained under customs control and did not undergo any further production or other operations while in a non-beneficiary country.", + "history": "", + "last_amended": "2026-04-23", + "current_to": "2026-04-23", + "citation": "Memorandum D11-4-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html" + }, + { + "id": "dmemo-D11-4-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-6", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Australia Tariff and New Zealand Tariff Rules of Origin Regulations\n- Customs Tariff :\n- P.C. 2023-1018 October 6, 2023\n- Direct Shipment (Most-Favoured-Nation Tariff, General Preferential Tariff, General Preferential Tariff Plus, Least Developed Country Tariff, Commonwealth Caribbean Countries Tariff, Australia Tariff and New Zealand Tariff) Regulations\n- Proof of Origin of Imported Goods Regulations\nSuperseded D memoranda\nD11-4-3 dated April 4, 2013\nIssuing office\nTariff Classification, Origin and Valuation Division Trade Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-04-23", + "current_to": "2026-04-23", + "citation": "Memorandum D11-4-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-6-eng.html" + }, + { + "id": "dmemo-D11-4-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-13", + "marginal_note": "Legislation", + "part": "Rules of Origin for Casual Goods Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Customs Act NAFTA Rules of Origin for Casual Goods Regulations CIFTA Rules of Origin for Casual Goods Regulations CCFTA Rules of Origin for Casual Goods Regulations CCRFTA Rules of Origin for Casual Goods Regulations CPFTA Rules of Origin for Casual Goods Regulations CEFTA Rules of Origin for Casual Goods Regulations CCOFTA Rules of Origin for Casual Goods Regulations CJFTA Rules of Origin for Casual Goods Regulations CPAFTA Rules of Origin for Casual Goods Regulations CHFTA Rules of Origin for Casual Goods Regulations CKFTA Rules of Origin for Casual Goods Regulations CETA Rules of Origin for Casual Goods Regulations CUFTA Rules of Origin for Casual Goods Regulations CPTPP Rules of Origin for Casual Goods Regulations CUSMA Rules of Origin for Casual Goods Regulations CUKTCA Rules of Origin for Casual Goods Regulations Proof of Origin of Imported Goods Regulations Regulations Defining “EU country or other CETA beneficiary”", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html" + }, + { + "id": "dmemo-D11-4-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-13", + "marginal_note": "Guidelines and general information", + "part": "Rules of Origin for Casual Goods Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "1. Casual goods, defined in each of the regulations listed in the Legislation section above, are goods that are not intended for sale or for any industrial, occupational, commercial, institutional, or other like use. The goods may accompany an importer or traveller arriving in Canada, or they may be parcels addressed to individual recipients in Canada.\n2. Casual goods, as defined in each of the Regulations listed in the Legislation section above, acquired in the FTA territory are considered originating and entitled to the FTA’s tariff benefits if:\n- (a) marked as products of Canada;\n- (b) marked as products of another country that is a party to the FTA, and the marking is in accordance with the marking legislation of that other party; or\n- (c) the goods have no country of origin marking and there is no evidence that the goods are products of a country which is not a party to the FTA in question.\n3. In addition, under NAFTA and CUSMA , casual goods acquired in the United States are eligible for the Mexico tariff treatment if they are marked so as to indicate that they are a product of Mexico and they are marked in accordance with U.S. marking legislation. Similarly, casual goods acquired in Mexico are eligible for the United States tariff treatment if they are marked so as to indicate that they are a product of the United States and they are marked in accordance with Mexican marking legislation.\n4. To be eligible for preferential tariff treatment under an FTA , casual goods must be acquired in the FTA territory as defined in the FTA . For example, to be eligible for preferential tariff treatment under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA), casual goods must be acquired in an EU country or other CETA beneficiary. The territory of the CETA is defined in the Regulations Defining “ EU country or other CETA beneficiary” . The territory of all other FTA s is defined in each FTA .\n5. Marking imported goods in a deceptive manner, or altering or removing marks, so as to mislead another person as to the country of origin, is considered an offence under paragraph 153(c) of the Customs Act (the Act). This paragraph prohibits any action that evades or attempts to evade the payment of duties. An offence under section 153 of the Act is subject to sanctions under section 160 of the Act.\n6. The Proof of Origin of Imported Goods Regulations exempts importers of casual goods from the requirement to present a certificate of origin for the goods or to make a declaration of origin attesting to possession of a certificate.\nAdditional information\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html" + }, + { + "id": "dmemo-D11-4-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-13", + "marginal_note": "References", + "part": "Rules of Origin for Casual Goods Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act NAFTA Rules of Origin for Casual Goods Regulations CIFTA Rules of Origin for Casual Goods Regulations CCFTA Rules of Origin for Casual Goods Regulations CCRFTA Rules of Origin for Casual Goods Regulations CPFTA Rules of Origin for Casual Goods Regulations CEFTA Rules of Origin for Casual Goods Regulations CCOFTA Rules of Origin for Casual Goods Regulations CJFTA Rules of Origin for Casual Goods Regulations CPAFTA Rules of Origin for Casual Goods Regulations CHFTA Rules of Origin for Casual Goods Regulations CKFTA Rules of Origin for Casual Goods Regulations CETA Rules of Origin for Casual Goods Regulations CUFTA Rules of Origin for Casual Goods Regulations CPTPP Rules of Origin for Casual Goods Regulations CUSMA Rules of Origin for Casual Goods Regulations CUKTCA Rules of Origin for Casual Goods Regulations Proof of Origin of Imported Goods Regulations Regulations Defining “ EU country or other CETA beneficiary” Other references: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada – United Kingdom Trade Continuity Agreement (CUKTCA) Superseded memorandum D D11-4-13 dated August 14, 2020", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-13-eng.html" + }, + { + "id": "dmemo-D11-4-14-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 29, 2022\nThis document is also available in PDF (352 KB ) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to limit the scope of this document to the certification requirements respecting the exportation of commercial goods under a free trade agreement to which Canada is a Party. The Canada Border Services Agency’s policy with respect to the certification of origin in electronic format has been removed from this document and instead, will be captured in a revision to Memorandum D11-4-2 , Proof of Origin of Imported Goods. 2. This memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (Canada- UK TCA) The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements. 3. Please note that the amendments to the Certification of Origin of Goods Exported to a Free Trade Partner Regulations to support the implementation of the above FTA s, were announced via Customs Notices. The existing Certification of Origin of Goods Exported to a Free Trade Partner Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement ( CETA ) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement ( CUFTA ) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership ( CPTPP ) Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s ( CUSMA ) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada - United Kingdom Trade Continuity Agreement 4. These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. 5. Furthermore, this memorandum has been revised to reflect the regulatory changes effective July 1, 2020 to increase the Low Value Shipment ( LVS ) thresholds for all commercial importations to an estimated value for duty not exceeding CAD$3,300 , and to repeal the requirement for a written statement certifying that LVS goods are originating.\nThis memorandum outlines and explains the certification requirements respecting the exportation of commercial goods under a free trade agreement to which Canada is a Party.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Legislation", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Customs Act\nCertification of Origin of Goods Exported to a Free Trade Partner Regulations\nCUSMA Rules of Origin Regulations", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Guidelines and General Information", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Definitions\n1. For purposes of this memorandum, the following definitions shall apply:\n\"CCFTA\" Canada Chile Free Trade Agreement \"CCOFTA\" Canada-Colombia Free Trade Agreement \"CCRFTA\" Canada-Costa Rica Free Trade Agreement \"CEFTA\" Canada-European Free Trade Association Free Trade Agreement \"CETA\" Canada-European Union Comprehensive Economic and Trade Agreement \"CHFTA\" Canada-Honduras Free Trade Agreement \"CIFTA\" Canada-Israel Free Trade Agreement \"CJFTA\" Canada-Jordan Free Trade Agreement \"CKFTA\" Canada-Korea Free Trade Agreement \"CPAFTA\" Canada-Panama Free Trade Agreement \"CPFTA\" Canada-Peru Free Trade Agreement \"CPTPP\" Comprehensive and Progressive Trans-Pacific Partnership \"CUFTA\" Canada- UK raine Free Trade Agreement \"Canada- UK TCA\" Canada-United Kingdom Trade Continuity Agreement \"CUSMA\" Canada-United States-Mexico Free Trade Agreement \"NAFTA\" North America Free Trade Agreement\nGeneral\n2. Certification requirements for goods exported to a free trade partner are made pursuant to section 97.1 of the Customs Act and, in part, to articles 501 and 504 of NAFTA, to articles 5.1 and 5.3 of CIFTA, to articles E-01 and E-04 of CCFTA, to articles V.1 and V.4 of CCRFTA, to articles 401 and 404 of CPFTA, to article 16 of Annex C of CEFTA, articles 401 and 404 of CCOFTA, to articles 5-1 and 5-4 of CJFTA, to articles 4.02 and 4.05 of CPAFTA, to articles 5.2 and 5.5 of CHFTA, to articles 4.1 and 4.4 of CKFTA, to articles 18 and 19 of the CETA Protocol on Rules of Origin and Origin Procedures, to articles 3.15 and 3.16 of CUFTA, to articles 3.20, 3.21 and 3.25 of CPTPP, to articles 5.2, 5.3 and 5.6 of CUSMA, and to articles 18 and 19 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the Canada- UK TCA.\nWhat is a Certificate of Origin?\n3. A Certificate of Origin is the importer, exporter or producer’s attestation as the case may be, certification that the good being exported meets a free trade agreement’s rules of origin and therefore qualifies as originating under that agreement. The importer must have this certificate in their possession in order to claim the preferential tariff treatment afforded under the agreement. Information concerning the rules of origin for each free trade agreement ( FTA ) is contained in the Memoranda D11-5 series.\nWho can complete a Certificate of Origin?\n4. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under NAFTA , CIFTA , CCFTA , CCRFTA , CPFTA , CEFTA , CCOFTA , CJFTA , CPAFTA , CHFTA , CKFTA , CETA , CUFTA or Canada- UK TCA , an exporter must complete and sign the certificate of origin established under the relevant free trade agreement. For the purpose of certifying that a good exported to a free trade partner qualifies as an originating good under CPTPP or CUSMA , the certification of origin established under the relevant free trade agreement must be completed and signed by either the importer, the exporter, or the producer of the good. Only those officials who have the legal vested authority to sign on behalf of a company, or who have sufficient knowledge of the origin of the goods may sign the certificate.\n5. If a third party has completed and signed the certificate on behalf of the exporter, producer or importer, that third party must have knowledge of the origin of the goods. All parties must be able to demonstrate to the satisfaction of the Canada Border Services Agency ( CBSA ) that the signing party has the legal authority (such as power of attorney) to complete and sign the certificate.\nWhen is a Certificate of Origin required?\n6. Aside from the exceptions listed in the “When is a Certificate of Origin Not Required?” section below, a certificate of origin is required whenever an importer claims the preferential tariff treatment under a free trade agreement.\nWhen is a Certificate of Origin not required?\nLow Value Commercial Goods\n7. The Low Value Shipment ( LVS ) threshold for all commercial goods imported on or after July 1, 2020 has been increased to an estimated value for duty not exceeding CAD$3,300 .\n8. As such, for all commercial goods with an estimated value for duty not exceeding CAD$3,300 , and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force , a certificate of origin is not required.\n9. In addition, effective July 1, 2020 , in order to be exempt from the requirements of subsection 35.1(1) of the Customs Act , a written statement certifying that the goods qualify as originating goods is no longer required for commercial goods with an estimated value for duty not exceeding CAD$3,300 , and for which the benefit of preferential tariff treatment is claimed under any of Canada’s free trade agreements currently in force.\n10. However, the importer of the goods must still maintain records (e.g. commercial invoice, B3-3 Canada Customs Coding Form, etc.) to substantiate that the goods satisfy the rules of origin of the applicable free trade agreement. Low value commercial goods may still be subject to a verification of origin by the CBSA , under which records would have to be provided for review upon CBSA request.\n11. If it is found that a shipment is part of a series of exportations which, combined, would increase the total value above the CAD$3,300 LVS threshold, the CBSA may request that the importer obtain a certificate of origin. For further information regarding low value commercial goods, ref to Customs Notice 20-15, Increase to the Low Value Shipment ( LVS ) Threshold and Simplification to the Proof of Origin Requirements for Goods Imported into Canada.\nCasual Goods\n12. Goods considered \"casual\" or \"non-commercial\" are also exempt from the requirement of a certificate of origin. For further information regarding casual goods, refer to Memorandum D11-4-13, Rules of Origin for Casual Goods Under Free Trade Agreements .\nCertificates of Origin\n13. The certificate of origin for:\n- (a) NAFTA is Form B232, entitled North American Free Trade Agreement – Certificate of Origin . Note: The NAFTA Certificate of Origin is only valid for eligible goods released before July 1, 2020, and for which the preferential tariff treatment under NAFTA was claimed.\n- (b) CIFTA is Form B239, entitled Free Trade Agreement – Certificate of Origin .\n- (c) CCFTA is Form B240, entitled Canada-Chile Free Trade Agreement – Certificate of Origin .\n- (d) CCRFTA is Form B246, entitled the Certificate of Origin - Canada-Costa Rica Free Trade Agreement .\n- (e) CPFTA is Form BSF267, entitled Certificate of Origin – Canada-Peru Free Trade Agreement .\n- (f) CCOFTA is Form BSF459, entitled Certificate of Origin – Canada-Colombia Free Trade Agreement .\n- (g) CJFTA is Form BSF303, entitled Canada-Jordan Free Trade Agreement – Certificate of Origin .\n- (h) CPAFTA is Form BSF631 entitled Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Panama .\n- (i) CHFTA is Form BSF747 entitled Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras . Note: A link to each form listed above can be found in the “References” section at the end of this memorandum.\nCertificates of Origin (Origin Declarations) for CEFTA , CUFTA , CETA and Canada- UK TCA\n14. For the purpose of exporting goods under CEFTA , CUFTA , CETA and Canada- UK TCA , the Certificate of Origin is an invoice or any commercial document (supporting document that describes the originating product in sufficient detail to enable its identification) which contains the relevant Origin Declaration statement. The Certificate of Origin for:\n- (a) CEFTA is the CEFTA Origin Declaration, as set out in Appendix II of Annex C - Rules of Origin and Administrative Co-Operation of CEFTA , and contained in Appendix A of this memorandum;\n- (b) CUFTA is the CUFTA Origin Declaration, as set out in Annex 3-B of Chapter 3 of CUFTA , and contained in Appendix B of this memorandum;\n- (c) CETA is the CETA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures, and contained in Appendix C of this memorandum; and\n- (d) Canada- UK TCA is the Canada- UK TCA Origin Declaration, as set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures and incorporated by reference in the Canada- UK TCA . The Canada- UK TCA Origin Declaration is contained in Appendix E of this memorandum.\nCertificates of Origin (Certifications of Origin) for CPTPP and CUSMA\n15. For the purposes of exporting goods under CPTPP and CUSMA , the certification of origin consists respectively of a set of minimum data requirements or minimum data elements which may be placed on an invoice or any other document and does not need to follow a prescribed format. The minimum data requirements for CPTPP are set out in Annex 3-B of Chapter 3 of CPTPP , and the minimum data elements for CUSMA are set out in Annex 5-A of Chapter 5 of CUSMA . The minimum data requirements or minimum data elements for these certifications of origin can be found in Appendices E and F of this memorandum.\nNote: Pursuant to article 3.28 of Chapter 3 of CPTPP and article 5.2 of Chapter 5 of CUSMA , if the invoice for the goods is issued in a non-Party, the certification of origin must be separate from the invoice.\nAn example of a valid CUSMA certification of origin may be found on the CBSA ’s “Certifying the origin of goods under CUSMA ” webpage. A link for the latter can be found in the “References” section at the end of this memorandum.\nBlanket Certificate of Origin\n16. A certificate may apply to either a single exportation of goods or to multiple exportations of identical goods exported to a free trade partner within a 12-month period, (i.e., a blanket certificate). Note that for CEFTA there is no blanket period field on the Origin Declaration. Therefore, the 12-month blanket period must be specified elsewhere on the document containing the Origin Declaration.\nCompleting the Certificate of Origin where the exporter is not the producer of the goods\n17. Under CCFTA , CCOFTA , CCRFTA , CEFTA , CETA , CHFTA , CIFTA , CJFTA , CKFTA , CPAFTA , CPFTA , CUFTA , Canada- UK TCA and NAFTA , the exporter of the good is responsible for completing the required proof of origin of the specific free trade agreement, i.e. the Certificate of Origin or Declaration of Origin. The exporter completes and signs the proof of origin by certifying that the good being exported qualifies as originating under the rules of origin of the specific free trade agreement.\n18. Under CCFTA , CCOFTA , CCRFTA , CHFTA , CIFTA *, CJFTA , CKFTA , CPAFTA , CPFTA , and NAFTA , where the exporter is not the producer of the good, the exporter may complete and sign the Certificate of Origin on the basis of one of the following criteria:\n- (a) the exporter’s knowledge of whether the good qualifies as an originating good;\n- (b) a reasonable reliance on the producer’s written representation that the good qualifies as an originating good; or\n- (c) a completed and signed certificate for the good voluntarily provided to the exporter by the producer. (*This excludes CIFTA . Such information must be retained on file for verification purposes.)\nNote: A NAFTA Certificate of Origin completed by the exporter will only be valid for eligible goods released before July 1, 2020 , and for which the preferential tariff treatment under NAFTA was claimed.\n19. Under CEFTA , CUFTA , CETA and Canada- UK TCA , the exporter that completes the declaration of origin may rely on written statements from the producer or supplier that the good qualifies as an originating good.\nCompleting the Certification of Origin under CPTPP and CUSMA\n20. Under CPTPP , the certification of origin may be completed by either the producer, exporter or importer of the good.\n21. Where the producer certifies the origin of the good, they must complete and sign the certification of origin on the basis of the producer having information that the good is originating.\n22. Where the exporter, who is not the producer of the good, completes the certification of origin, the exporter must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the exporter having information that the good is originating, or\n- (b) reasonable reliance on the producer’s information that the good is originating.\n23. Where the importer completes the certification of origin, the importer must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the importer having documentation that the good is originating, or\n- (b) reasonable reliance on supporting documentation provide by the exporter or producer that the good is originating.\n24. Under CUSMA , the certification of origin may be completed by either the producer, exporter or importer of the good.\n25. Where the producer certifies the origin of the good, they must complete and sign the certification of origin on the basis of the producer having information, including documents, that demonstrate that the good is originating.\n26. Where the exporter, who is not the producer of the good, completes the certification of origin, the exporter must complete and sign the certification of origin on the basis of one of the following criteria:\n- (a) the exporter having information, including documents, that demonstrate that the good is originating, or\n- (b) reasonable reliance on the producer’s written representation, such as in a certification of origin, that the good is originating.\n27. Where the importer completes the certification of origin, the importer must complete and sign the certification of origin on the basis of the importer having information, including documents, that demonstrate that the goods is originating.\nLanguage for completing the Certificate of Origin\n28. Importers, exporters or producers in Canada, as applicable under the relevant free trade agreement, can complete the certificate in either French or English, the official languages of Canada, or the official languages of the Party into whose territory the goods are exported, which are listed below:\n- (a) Chile, Costa Rica, Mexico, Peru, Colombia, Panama or Honduras: Spanish\n- (b) Israel or other CIFTA beneficiaries: English, Hebrew or Arabic\n- (c) United States: English\n- (d) Jordan: Arabic\n- (e) Korea: English or Korean\n- (f) Ukraine: Ukrainian\n- (g) European Union: Any one of the languages provided for in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures\n- (h) United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man: English\n29. For purposes of CEFTA , the Origin Declaration statement for goods exported to Iceland, Norway, Switzerland or Liechtenstein must be provided in English or French only.\n30. For purposes of CPTPP , the certification of origin for goods exported to another Party may be submitted in English.\nCertificate of Origin validity period\n31. A certificate of origin is valid for four years from the date of signature on the certificate.\nRecord keeping requirements\n32. Exporters, producers, or importers in Canada that certify that a good is originating under an FTA must retain the certificate of origin and all other relevant documents related to the certification of the good for six years. For more information, refer to Memorandum D20-1-5, Maintenance of Records and Books in Canada by Exporters and Producers, and Memorandum D17-1-21, Maintenance of Records in Canada by Importers.\nCorrections to a Certificate of Origin\n33. Any person who has completed and signed a certificate of origin must immediately notify all persons to whom the certificate was given of any change that may affect its accuracy or validity.\nWhere a customs administration determines a good does not originate\n34. A customs administration may conduct a review to determine whether or not, goods certified as originating, do in fact originate under the free trade agreement. When a customs administration provides a written determination to an exporter or producer, advising that the goods under review do not originate, the person who certified the origin of the good shall at that time notify all persons to whom a certificate was issued that the goods do not originate.\nTariff Preference Levels ( TPL s)\n35. For certain non-originating textile and apparel goods, being exported under a Tariff Preference Level ( TPL ), a certificate of origin is not to be completed. Note that TPL provisions apply under NAFTA , CCFTA , CCRFTA , CHFTA and CUSMA only. Further information concerning TPL s can be found in Memorandum D11-4-22, Tariff Preference Levels .\nImportations\n36. Guidelines regarding certification requirements respecting the importation of commercial goods under a free trade agreement to which Canada is a Party are outlined in Memorandum D11-4-2, Proof of Origin of Imported Goods .\nAdditional information\n37. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix A", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "CEFTA - Origin Declaration\nThe exporter of the products covered by this document [customs authorization Nº …] Footnote 1 declares that, except where otherwise clearly indicated, these products are of Canada/EFTA preferential origin Footnote 2 .\n........................................................................................ Footnote 3 (Place and date)\n........................................................................................ Footnote 4 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed by an approved exporter within the meaning of Article 17 of Annex C, the exporter's customs authorization number shall be included. A customs authorization number is required only where the exporter is an approved exporter. Return to footnote 1 referrer Footnote 2 Canada/EFTA preferential origin means qualifying as originating under the rules of origin of the Free Trade Agreement between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland) . For the purposes of the bilateral agricultural Agreements, the term \"Canada/EFTA\" shall be replaced by \"Canada/Iceland\", \"Canada/Norway\" or \"Canada/Switzerland\", as applicable. Return to footnote 2 referrer Footnote 3 The place and date of completion of the origin declaration may be indicated elsewhere on the invoice or on another document that describes the originating products and includes the origin declaration. Return to footnote 3 referrer Footnote 4 Articles 16 and 17 of Annex C provide certain exceptions to the requirement of the exporter’s signature Return to footnote 4 referrer\nGeneral Guidelines\n1. The CEFTA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the EFTA countries (Iceland, Norway, Switzerland and Liechtenstein) and is acceptable for use in these countries.\n2. All references to the Rules of Appendix I of CEFTA are to be interpreted as meaning the rules set out in Memorandum D11-5-7, Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin . The rules are often referred to as the \"product specific rules or tariff change rules.\"\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 3 of Article 16 of Annex C of the CEFTA. As there is no specific field for the 12 month period, the period must be indicated on the document containing the origin declaration statement.\n4. It is the exporter's responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable Canada Border Services Agency ( CBSA ) officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix B", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "CUFTA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of ... Footnote 2 preferential origin.\n........................................................................................ Footnote 3 (Place and date)\n........................................................................................ Footnote 4 (Signature and printed name of the exporter)\nFootnotes Footnote 1 If the legislation of the Party of import provides for an origin declaration to apply to multiple shipments of identical originating products in accordance with Article 3.16.5 of the Canada – Ukraine Free Trade Agreement, the exporter may indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. If the Party of import does not provide for the application of Article 3.16.5, or a period of time is not applicable, the field must be left blank. Return to footnote 1 referrer Footnote 2 “Canada/Ukraine” means products qualifying as originating under the rules of origin of the Canada- UK raine Free Trade Agreement. Return to footnote 2 referrer Footnote 3 These indications may be omitted if the information is contained on the document itself. Return to footnote 3 referrer Footnote 4 Article 3.16.3 of the Canada – Ukraine Free Trade Agreement provides an exception to the requirement of the exporter’s signature. Where the exporter is not required to sign, the exception of signature also implies the exemption of the name of the signatory Return to footnote 4 referrer\nGeneral Guidelines\n1. The CUFTA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the Ukraine and is acceptable for use in these countries.\n2. All references to the Rules of Annex 3-A of CUFTA are to be interpreted as meaning the rules set out in Memorandum D11-5-14, Canada- UK raine Free Trade Agreement ( CUFTA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 3.16 of the CUFTA .\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix C", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "CETA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document (customs authorisation No ... ) Footnote 2 declares that, except where otherwise clearly indicated, these products are of ... Footnote 3 preferential origin.\n........................................................................................ Footnote 4 (Place and date)\n........................................................................................ Footnote 5 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. Return to footnote 1 referrer Footnote 2 For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. Return to footnote 2 referrer Footnote 3 \"Canada/ EU \" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol \" CM \". Return to footnote 3 referrer Footnote 4 These indications may be omitted if the information is contained on the document itself. Return to footnote 4 referrer Footnote 5 Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Return to footnote 5 referrer\nGeneral Guidelines\n1. The CETA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or any other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the following countries of the European Union ( EU ): Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, and Sweden. The Origin Declaration statement is acceptable for use in Canada and all aforementioned EU countries.\n2. All references to the Rules of Annex 5 and Annex 5-A of the CETA Protocol on Rules of Origin and Origin Procedures are to be interpreted as meaning the rules set out in Memorandum D11-5-15, Canada–European Union Comprehensive Economic and Trade Agreement ( CETA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 19 of the CETA Protocol on rules of origin and origin procedures.\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix D", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Canada- UK TCA – Origin Declaration\nThe origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.\n(Period: from___________ to __________) Footnote 1\nThe exporter of the products covered by this document (customs authorisation No ... ) Footnote 2 declares that, except where otherwise clearly indicated, these products are of ... Footnote 3 preferential origin.\n........................................................................................ Footnote 4 (Place and date)\n........................................................................................ Footnote 5 (Signature and printed name of the exporter)\nFootnotes Footnote 1 When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank. Return to footnote 1 referrer Footnote 2 For UK exporters : When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank. For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank. Return to footnote 2 referrer Footnote 3 \"Canada/ UK \" means products qualifying as originating under the rules of origin of the Canada-United Kingdom Trade Continuity Agreement. Return to footnote 3 referrer Footnote 4 These indications may be omitted if the information is contained on the document itself. Return to footnote 4 referrer Footnote 5 Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory. Return to footnote 5 referrer\nGeneral Guidelines\n1. The Canada- UK TCA Certificate of Origin is the document that includes the Origin Declaration statement. The Origin Declaration statement may be provided on an invoice or any other supporting document that describes the originating product in sufficient detail to enable its identification. The statement is uniform between Canada and the United Kingdom, including the Channel Islands, Gibraltar and the Isle of Man and is acceptable for use in these countries.\n2. All references to the Rules of Annex 5 and Annex 5-A of the CETA Protocol on Rules of Origin and Origin Procedures as incorporated by reference in the Canada- UK TCA are to be interpreted as meaning the rules set out in Memorandum D11-5-18, Canada-United Kingdom Trade Continuity Agreement ( CUKTCA ) Rules of Origin. The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5 of Article 19 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the Canada- UK TCA .\n4. It is the exporter’s responsibility to ensure that the description of goods covered by the origin declaration statement covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the products certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix E", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "CPTPP – Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n1. Importer, exporter or producer Certification of Origin\nIndicate whether the certifier is the exporter, producer or importer in accordance with Article 3.20 (Claims for Preferential Treatment).\n2. Certifier\nProvide the certifier’s name, address (including country), telephone number and e-mail address.\n3. Exporter\nProvide the exporter’s name, address (including country), e-mail address and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a TPP country.\n4. Producer\nProvide the producer’s name, address (including country), e-mail address and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a TPP country.\n5. Importer\nProvide, if known, the importer’s name, address, e-mail address and telephone number. The address of the importer shall be in a TPP country.\n6. Description and HS tariff classification of the good\n- (a) Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and\n- (b) If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n7. Origin Criterion\nSpecify the rule of origin under which the good qualifies.\n8. Blanket Period\nInclude the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment).\n9. Authorised Signature and Date\nThe certification must be signed and dated by the certifier and accompanied by the following statement:\nI certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.\nGeneral Guidelines\n1. The Certification of Origin has no prescribed format, and instead consists of a set of minimum data requirements, as replicated above from Annex 3-B (Minimum Data Requirements) of CPTPP . The minimum data requirements are uniform between Canada and Australia, Japan, Mexico, New Zealand, Singapore, and Vietnam (which have ratified the CPTPP ). The requirements are acceptable for use in Canada and the other aforementioned countries.\n2. All references to the Rules of Annex 3-D of Chapter 3 of CPTPP are to be interpreted as meaning the rules set out in Memorandum D11-5-16, Comprehensive and Progressive Agreement for Trans-Pacific Partnership ( CPTPP ) Rules of Origin. The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin certification. The period for which a blanket certification may apply is a period not exceeding 12 months as set out in Paragraph 4(b) of Article 3.20 of Chapter 3 of CPTPP .\n4. It is the certifier’s responsibility to ensure that the description of goods covered by the certification of origin covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the goods certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.\n5. With regards to data requirement 7, “Origin Criterion”, the certifier may choose how to provide the rule of origin or origin criterion under which the goods are considered originating. The following are examples of how the origin criterion may be stated:\n- (a) Article 3.2 (Originating Goods) of CPTPP , including Article 3.2(a), Article 3.2(b), or Article 3.2(c); or\n- (b) Duplicating the product specific rule of origin.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "Appendix F", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "CUSMA – Minimum Data Requirements\nA certification of origin that is the basis for a claim for preferential tariff treatment under this Agreement shall include the following elements:\n1. Importer, exporter or producer Certification of Origin\nIndicate whether the certifier is the exporter, producer, or importer in accordance with Article 5.2 (Claims for Preferential Tariff Treatment).\n2. Certifier\nProvide the certifier’s name, title, address (including country), telephone number, and email address.\n3. Exporter\nProvide the exporter’s name, address (including country), e-mail address, and telephone number if different from the certifier. This information is not required if the producer is completing the certification of origin and does not know the identity of the exporter. The address of the exporter shall be the place of export of the good in a Party’s territory.\n4. Producer\nProvide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer shall be the place of production of the good in a Party’s territory.\n5. Importer\nProvide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer shall be in a Party’s territory.\n6. Description and HS tariff classification of the good\n- (a) Provide a description of the good and the HS tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the certification; and\n- (b) If the certification of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.\n7. Origin Criterion\nSpecify the rule of origin under which the good qualifies.\n8. Blanket Period\nInclude the period if the certification covers multiple shipments of identical goods for a specified period of up to 12 months as set out in Article 3.20.4 (Claims for Preferential Treatment).\n9. Authorised Signature and Date\nThe certification must be signed and dated by the certifier and accompanied by the following statement:\nI certify that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this certification.\nGeneral Guidelines\n1. The CUSMA Certificate of Origin may be provided on an invoice or any other document. It has no prescribed format, and instead consists of a set of minimum data elements, as replicated above from Annex 5-A (Minimum Data Elements) of CUSMA , and describes the originating good in sufficient detail to enable its identification. The minimum data elements are uniform between Canada, the United States, and Mexico, and are acceptable for use in all three countries.\n2. All references to the Rules of Annex 4-B of Chapter 4 of CUSMA are to be interpreted as meaning the rules set out in Memorandum D11-5-17, Canada-United States-Mexico Agreement ( CUSMA ) Rules of Origin . The rules are often referred to as the “product specific rules or tariff change rules.”\n3. Blanket certification is the process of certifying multiple shipments of identical goods using one origin declaration. The period for which a blanket declaration may apply is a period not exceeding 12 months as set out in Paragraph 5(b) of Article 5.3 of Chapter 5 of CUSMA .\n4. It is the certifier’s responsibility to ensure that the description of goods covered by the certification of origin covers only those goods that qualify under the rules of origin. The description must be sufficiently detailed to enable CBSA officers to relate the goods certified to the description of the goods on the invoices. Model and serial numbers may be used to differentiate between qualifying and non-qualifying goods but are not mandatory. The goods must also be described in such a way that the officer can relate them to the description of the goods in the Harmonized System. Goods that fall under the same preference criterion but under different six-digit subheadings (or conversely under the same six-digit subheading but different preference criteria) must be described separately.\n5. With regards to data element 7, “Origin Criterion”, the certifier may choose how to explain the rule of origin or origin criterion under which the goods are considered originating. The following are examples of how the origin criterion may be stated:\n- (a) Article 4.2 (Originating Goods) of the CUSMA , including Article 4.2(a), Article 4.2(b), Article 4.2(c), or Article 4.2(d); or\n- (b) Duplicating the product specific rule of origin for the good.\n6. Where a certification of origin is completed based on Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations (previously “Criteria E” under the NAFTA ), the certifier shall indicate “Schedule 2 of the CUSMA Rules of Origin Regulations ” within the certification of origin. The goods listed in Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations are duty free under the Most-Favoured-Nation ( MFN ) tariff treatment, upon importation into Canada.", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-14-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-14", + "marginal_note": "References", + "part": "Certification of Origin Under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: N/A Legislative references: Customs Act Certification of Origin of Goods Exported to a Free Trade Partner Regulations CUSMA Rules of Origin Regulations Other references: Canada-Chile Free Trade Agreement ( CCFTA ) Canada-Colombia Free Trade Agreement ( CCOFTA ) Canada-Costa Rica Free Trade Agreement ( CCRFTA ) Canada-European Free Trade Association Free Trade Agreement ( CEFTA ) Canada-European Union Comprehensive Economic and Trade Agreement ( CETA ) Canada-Honduras Free Trade Agreement ( CHFTA ) Canada-Israel Free Trade Agreement ( CIFTA ) Canada-Jordan Free Trade Agreement ( CJFTA ) Canada-Korea Free Trade Agreement ( CKFTA ) Canada-Panama Free Trade Agreement ( CPAFTA ) Canada-Peru Free Trade Agreement ( CPFTA ) Comprehensive and Progressive Trans-Pacific Partnership ( CPTPP ) Canada-Ukraine Free Trade Agreement ( CUFTA ) Canada-United Kingdom Trade Continuity Agreement (Canada- UK TCA ) Canada-United States-Mexico Free Trade Agreement ( CUSMA ) North America Free Trade Agreement ( NAFTA ) CUSMA Certifying the origin of goods ( CBSA webpage) CN 14-033 , CN 17-29 , CN 17-25 , CN 18-27 , CN 20-22 , CN 21-08 , CN 20-15 D11-4-2 , D11-4-13 , D11-4-22 , D11-4-37 , D11-5-7 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-5-18 , D17-1-1 , D17-1-21 , D20-1-5 B3-3 - Canada Customs Coding Form Form B232, North American Free Trade Agreement Certificate of Origin Form B239, Free Trade Agreement – Certificate of Origin ( CIFTA only) Form B240, Canada-Chile Free Trade Agreement – Certificate of Origin Form B246, Certificate of Origin - Canada-Costa Rica Free Trade Agreement Form BSF267, Certificate of Origin – Canada-Peru Free Trade Agreement Form BSF459, Certificate of Origin – Canada-Colombia Free Trade Agreement Form BSF303, Canada-Jordan Free Trade Agreement Certificate of Origin Form BSF631, Certificate of Origin – Free Trade Agreement between Canada and the Republic of Panama Form BSF747, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Honduras Form BSF760, Certificate of Origin: Canada-Korea Free Trade Agreements Superseded memorandum D: D11-4-14 dated May 5, 2016", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-14-eng.html" + }, + { + "id": "dmemo-D11-4-16-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 5, 2021\nThis document is also available in PDF (464 KB ) [ help with PDF files ]\nIn brief\nThis memorandum is part of an overall revision of the D Memoranda series to reflect the implementation of the following trade agreements: Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Canada-Israel Free Trade Agreement (CIFTA) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) The “Guidelines and General Information” contained herein provide policy and procedural information related to the administration of these free trade agreements (FTAs). Please note that the amendments to the Free Trade Agreement Advance Rulings Regulations to support the implementation of the above FTA s, were announced via Customs Notices. The existing Free Trade Agreement Advance Rulings Regulations , currently on the Justice Canada website, will reflect these amendments when published in Part II of the Canada Gazette. The effective date of the regulatory amendments and new regulations will be made retroactive to the date of coming into force of the FTA in accordance with paragraph 167.1(b) of the Customs Act and are as outlined in the relevant Customs Notices listed below: Customs Notice 14-023 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Honduras Free Trade Agreement Customs Notice 14-033 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Korea Free Trade Agreement Customs Notice 17-29 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Customs Notice 17-25 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada-Ukraine Free Trade Agreement (CUFTA) Customs Notice 18-27 , Regulatory Amendments and New Regulations Related to the Implementation of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Customs Notice 19-18 , Amendments to the Canada-Israel Free Trade Agreement (CIFTA) – Minor Processing Operations Customs Notice 20-22 , The Canada-United States-Mexico Agreement’s (CUSMA) Regulatory Amendments and New Regulations Made Pursuant to the Customs Act Customs Notice 21-08 , Proposed Regulatory Amendments and Proposed New Regulations Related to the Implementation of the Canada – United Kingdom Trade Continuity Agreement These regulations remain subject to future decision of the Governor in Council. This memorandum will be revised to provide the link to the specific regulations once the Governor in Council has passed the proposed regulatory amendments and new regulations. This memorandum has been revised to include updates on the policy relating to situations where an advance ruling will not be issued and the request declined or postponed. This memorandum has been revised to include new policies on the retention and disposal period, and the returning of supporting literature and / or sample to the applicant. This memorandum has also been revised to include new procedures for the processing of advance ruling requests by e-mail between the applicant or their authorized person and the CBSA . This memorandum has been revised to highlight the benefits associated with applying for an advance ruling through the new CBSA Assessment Revenue Management (CARM) system. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum outlines the Canada Border Services Agency (CBSA) program for issuing advance rulings under paragraphs 43.1(1)(a) and (b) of the Customs Act .", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-16-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "Legislation", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Customs Act Free Trade Agreement Advance Rulings Regulations", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-16-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "Guidelines and general information", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Definition\n1. For the purpose of this memorandum, the following definitions apply.\nApplicant the person requesting an advance ruling Authorized Person any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, TCP , custom brokers, trade consultants) CARM CBSA Assessment and Revenue Management System CARM Client Portal (CCP) an online interface allowing a registered user to submit and respond to an application for an advance ruling, in addition to its withdrawal, modification or revocation Person an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade Chain Partner (TCP) person with a business number (BN9) and a program identifier (RM) (e.g. 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.\nGeneral\n2. An advance ruling is a written statement issued by the CBSA pursuant to paragraphs 43.1(1)(a) and (b) of the Customs Act (the Act), which reflects Canada’s obligation to provide such advance rulings as provided for under Canada’s free trade agreements.\n3. For advance rulings pertaining to tariff classification of a good, please refer to Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\nNote: If requested in writing, and if the CBSA has enough information to determine the tariff classification of the good, an advance ruling on the tariff classification will be issued (pursuant to Memorandum D11-11-3 ) in conjunction with an advance ruling on the origin of the good.\n4. Requests concerning the CBSA ’s origin ( Most-Favoured-Nation tariff treatment or non-Free Trade Agreement preferential tariff treatment), valuation, or marking programs are to be submitted as requests for National Customs Rulings, pursuant to Memorandum D11-11-1 , National Customs Ruling.\nNote:\n- Advance rulings for origin issued under the North American Free Trade Agreement (NAFTA) will only remain valid for goods imported under NAFTA ’s preferential tariff treatment. Therefore, an applicant wishing to obtain an advance ruling for origin under the Canada-United States-Mexico Agreement (CUSMA), will need to submit a new application to the CBSA . Refer to the “How to Request an Advance Ruling” section for further information.\n- For those who have received a NAFTA country of origin marking ruling, please note that this ruling and any modifications to the latter are only valid until June 30, 2020 . For information on country of origin marking ruling requests, refer to the instructions contained in Memorandum D11-11-1 .\n5. An advance ruling issued by one Party to a free trade agreement will not be binding on another Party to that agreement.\n6. Issuance of an advance ruling does not negate the requirement for an importer to have a valid certification of origin in their possession at the time goods are imported in order to claim a preferential tariff treatment.\n7. To ensure receipt of the benefits of an advance ruling at the time of importation, importers must either attach a copy of the advance ruling or indicate the advance ruling (case) number on their import documentation (i.e. Form CI1 – Canada Customs Invoice, Form B3-3 – Canada Customs Coding Form, etc.).\n8. Where an importer, foreign exporter or foreign producer, as the case may be, completes and signs a free trade agreement certification of origin, and they have been issued an advance ruling for the goods listed on the certification of origin, the importer, foreign exporter or foreign producer should quote the advance ruling number on the certification of origin.\n9. The CBSA has developed CARM to provide registered Trade Chain Partners (TCP) with the ability to electronically submit requests for ruling decisions to the CBSA and to view their rulings via the CARM Client Portal. CARM facilitates the rulings process by introducing information technology in submitting and receiving rulings requests, and subsequent execution, further information, modification, or revocation of a ruling decision.\nAdvance ruling subject matter\n10. An advance ruling on origin may only be issued with respect to those subject matters set out in the advance rulings provisions contained within a free trade agreement and any corresponding D memoranda as follows:\nAdvance ruling subject matter Free trade agreement Advance ruling origin D Memorandum Canada-Chile Free Trade Agreement (CCFTA) Paragraph 1 of Article E-09 D11-4-24 Canada-Colombia Free Trade Agreement (CCOFTA) Paragraph 1 of Article 419 Canada-Costa Rica Free Trade Agreement (CCRFTA) Paragraph 1 of Article V.9 and paragraph 10 of Article IX.2 D11-4-27, D11-4-26 Canada-European Free Trade Association Free Trade Agreement (CEFTA) Article 28(2) of Annex C Canada-Israel Free Trade Agreement (CIFTA) Paragraph 1 of Article 5.8 Canada-Jordan Free Trade Agreement (CJFTA) Paragraph 1 of Article 5-9 Canada-Peru Free Trade Agreement (CPFTA) Paragraph 1 of Article 419 Canada-Panama Free Trade Agreement (CPAFTA) Paragraph 1 of Article 4.10 D11-4-29 Canada-Honduras Free Trade Agreement (CHFTA) Paragraph 1 of Article 5.10 D11-4-30 Canada-Korea Free Trade Agreement (CKFTA) Paragraph 1 of Article 4.10 D11-4-31 Comprehensive Economic and Trade Agreement (CETA) Paragraph 1 of Article 33 of the Protocol on rules of origin and origin procedures Canada-Ukraine Free Trade Agreement (CUFTA) Paragraph 4 of Article 3.30 Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Paragraph 1(c) of Article 5.3 Canada-United States-Mexico Agreement (CUSMA) Paragraphs 4(c) of Article 7.5 D11-4-34 Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Paragraph 1 of Article 33 of the Protocol on rules of origin and origin procedures\nWho may request an advance ruling\n11. A request for an advance ruling may be filed by:\n- (a) importers in Canada or persons authorized to account for the imported goods in question pursuant to subsection 10(1), paragraph 32(6)(a) or subsection 32(7) of the Act\n- (b) foreign exporters or foreign producers of the goods in question in a free trade country\n- (c) producers in a CCFTA , CCRFTA , CPFTA , CCOFTA , CJFTA , CPAFTA , CHFTA , CKFTA , CPTPP , and CUSMA country other than Canada, of a material used in the production of goods which are subsequently exported to Canada\n- (d) producers in Israel or another CIFTA beneficiary or producers in the United States, the Member States of the European Free Trade Association, the Member States of the European Union, the Hashemite Kingdom of Jordan, or Mexico of a material that is used in the production of goods exported from Israel or another CIFTA beneficiary to Canada and\n- (e) authorized person thereof\nNote: Any authorized person who wishes to transact business with the CBSA on behalf of another person is responsible for ensuring that the proper authority has been delegated to them as per the requirements referenced in Memorandum D1-6-1 , Authority to Act as an Agent or Memorandum D1-8-1 , Licensing of Customs Brokers. If submitting the request for delegated authority through CARM , refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n12. A request for a ruling can be submitted through the CARM Client Portal by an existing registered TCP .\nNote: For ease of reference, the links to the CARM Client Portal and the CARM Client Support Help Desk can be found in the “Additional Information” section at the end of this memorandum.\nHow to request an advance ruling\n13. An advance ruling may only be requested for a future importation of goods and at least 120 days prior to the importation of those goods into Canada.\nNote: All correspondence throughout the advance ruling process will be via mail, e-mail , or through the CARM Client Portal, depending on the method chosen by the applicant to communicate with the CBSA .\n14. If submitting through CARM , for information on the registration, and account setup, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n15. Once the TCP has registered and created an account in CARM , they must follow the \"Completing Portal Setup\" steps to gain access to the CARM Client Portal, the interface used to submit an application for an advance ruling and where the application is processed. For more information, refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n16. The information requirements detailed below are set out so that an applicant is aware of the extent of the specific information required, in addition to those contained in the corresponding D Memoranda listed in the “Advance Ruling Subject Matter” section and the “How to Request an Advance Ruling” section.\n17. Requests for an advance ruling must be restricted to an individual product or issue. The CBSA will not accept or process a request that relates to more than five separate products produced by a single producer at any one time. However, a request involving the origin of a range of goods will be considered if it can be shown that the goods in question are so similar that a decision on one model or style of the good can be considered a representative decision for the other models or styles of the good. The decision to permit this type of advance ruling request will be at the discretion of the CBSA .\nExample: Goods are simple variations of each other and are produced from materials that are identical and sourced from the same suppliers and the goods are produced in the same plant during the same period using the same production methods.\n18. All requests for an advance ruling must be submitted in the form of a letter or e-mail , in English or French, and must be signed by the applicant or a person authorized by the applicant to make the request. The person who signs the request must have knowledge of the issues raised in the request. The CBSA retains the right to decline the request if these conditions are not fulfilled.\n19. A request must include a statement that indicates that, to the applicant’s knowledge, the issue in the request is not currently the subject of another/separate request for an advance ruling, a re-determination, a verification, an administrative review or appeal, a judicial or quasi-judicial review, or a request for an advance ruling in the territory of any Party, and if so, a brief statement setting forth the status or disposition of the matter.\n20. A request must include a statement as to whether an advance ruling or other instruction on the issue had been requested previously from the CBSA and, if so, the result of any previous request.\n21. The advance ruling request must be accompanied by one of the two consent to publish statements provided in Appendix A of this memorandum, either granting or refusing to give consent to publish the advance ruling in its entirety on the CBSA website. The consent to publish statement must be signed by the importer of goods in Canada, the exporter or producer of those goods outside of Canada, or by their authorized person. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined.\n22. For the purposes of efficiency, the CBSA encourages the exchange of information by e-mail with the applicant. If an applicant chooses to exchange information by e-mail with the CBSA , they must provide a valid e-mail address as well as the consent statement to exchange information by e-mail with the CBSA found in Appendix B of this memorandum.\n23. If the applicant is aware of any request for a re-determination , a further re-determination or a review or an appeal of an advance ruling on an identical or similar good on which the CBSA has not yet ruled, the applicant must disclose this information in the application for an advance ruling.\n24. The request for an advance ruling should be marked “Attention: “Origin Advance Ruling Request” and be sent by registered (traceable) mail or by e-mail to the responsible office of the Trade Operations Divisions. If the applicant has an office in Canada, the request should be sent to the office responsible for the region in which the applicant’s office is located; this also applies to non-resident importers who have an office in Canada. If the applicant does not have an office in Canada, the request for an advance ruling should be sent to the office responsible for the region that serves the area where the majority of importations are expected to occur. The regional CBSA office will redirect the application for an advance ruling, if required. A list of the regional offices for Trade Operations Divisions is available on the CBSA web site.\n25. In addition to the information required as identified above, the Uniform Regulations contained in the D Memoranda for CCFTA , CCRFTA , CPAFTA , CHFTA , and CKFTA contain specific information required when applying for an advance ruling under any of those Free Trade Agreements (FTA). For all other FTA s (e.g. CUFTA , CPTPP , or CUKTCA ), no specific criteria is set out within the agreements. However, the criteria contained within the Uniform Regulations identified above may be used as a reference guide for determining the required information to be submitted in order to enable the CBSA to issue an advance ruling. For example, to request an advance ruling under CUFTA (which does not contain specific criteria), an applicant could use the criteria contained within the CKFTA Uniform Regulations as a guide for determining the information required by the CBSA to process an advance ruling under CUFTA .\nNote: For ease of reference, the links to the specific FTA s can be found in the “References” section at the end of the document.\n26. If information is missing from the request, the CBSA may, at any time during the course of the processing, request supplementary information from the applicant. Failure to provide all the necessary information will result in a delay or declining of the issuance of the advance ruling.\n27. The applicant will be given a period of 30 calendar days from the date of the notice (or such longer period as the notice may provide) to supply any supplementary information that is requested or, otherwise, to comply with the requirements referred to in the notice. If no response to the notice is received within the time allotted, the advance ruling request will be closed administratively and considered withdrawn. If submitting through CARM , refer to the information on how to provide supplementary information in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n28. If an applicant has difficulty obtaining proprietary information from the exporter or producer of those goods outside of Canada, they can ask for a laboratory analysis report from a private laboratory or they may request the exporter or producer of those goods outside of Canada to send the information directly to the CBSA . All information provided to the CBSA is protected from disclosure under section 107 of the Act. The CBSA reserves the right to validate the accuracy of the information contained in a private laboratory analysis report provided by the applicant within the 120-day service standard.\n29. An application for an advance ruling may be withdrawn by the applicant at any time before the ruling is issued either by mail, e-mail , or through the CARM Client Portal. If submitting by mail or e-mail , the applicant must inform the CBSA office responsible for processing the advance ruling. Should the CBSA identify any issues in cases where an advance ruling request is withdrawn, the CBSA may later pursue the matter with the importer, foreign exporter or foreign producer, in respect of the advance ruling request.\n30. If the request is for a review or an appeal of an advance ruling, state “This is a request for a review or an appeal of advance ruling (insert applicable case number).”\nCircumstances where an advance ruling will be postponed\n31. An advance ruling will be postponed in the following circumstances:\n- (a) where a verification of origin is being conducted on similar goods under sections 42.1 and 97.201 of the Act, and the outcome of the verification may affect the advance ruling request\n- (b) where a request for a re-determination of the origin of identical goods has been made, and the re-determination decision is outstanding\n- (c) where the request involves a matter that is before the Canadian International Trade Tribunal, the courts, the Free Trade Commission or any group or sub-group established thereunder\n- (d) the CBSA authorizes an officer to postpone the issuance of an advance ruling in cases where policy interpretation is under review as a result of a legislative or regulatory change, or the implementation of a free trade agreement\n32. In cases of postponement of an advance ruling, the CBSA will advise the applicant via the method chosen by the applicant to communicate with the CBSA , of the reasoning for the postponement, and when the process will resume.\nCircumstances where an advance ruling will not be issued and the request declined\n33. Advance rulings will not be issued in the following circumstances:\n- (a) where it is not possible to determine all the material facts\n- (b) where the acceptance of the request would result in requests relating to more than five separate products produced by a single producer being processed by the CBSA at any one time\n- (c) where the request only relates to an importation or importations that have already occurred\n- (d) where any of the circumstances listed in section 14 of the Free Trade Agreement Advance Rulings Regulations occur\n- (e) where supplementary information was requested and not provided within 30 days or by a date as determined by the officer or\n- (f) where the request does not meet the requirements listed within this memorandum\n34. If any of these situations apply, the CBSA will inform the applicant in writing, via the applicant’s chosen method of communication, of the reason(s) why an advance ruling will not be issued. This does not preclude an applicant from submitting a new request which meets the conditions described in this memorandum.\nModification or revocation of an advance ruling\n35. An advance ruling is effective on the date on which it is issued, or on such a later date as may be specified in the advance ruling and will remain valid until it is either modified or revoked as per the circumstances listed in section 14 of the Free Trade Agreement Advance Rulings Regulations .\n36. In accordance with section 16 of the Free Trade Agreement Advance Rulings Regulations , the notice of a modification or revocation of an advance ruling shall only be issued to the applicant.\nNote: If a modification is requested through the CARM Client Portal by the applicant, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n37. A modification or revocation of an advance ruling will be effective on the date it is issued. However, the CBSA may, upon request by the applicant or on its own initiative, delay the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issuance pursuant to section 19 of the Free Trade Agreement Advance Rulings Regulations . Such a delay shall be granted to the applicant, provided they can demonstrate to the satisfaction of the CBSA that they relied in good faith and to their detriment on the advance ruling. The delay shall apply with respect to goods covered by the advance ruling that are imported by the applicant or any other person importing those goods directly from that applicant.\n38. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation tending to establish that contracts for, and production of goods to be imported after the modification or revocation, were arranged prior to the modification or revocation and shall specifically identify the advance ruling on which reliance is claimed.\n39. An applicant requesting a delay of the effective date of an advance ruling, pursuant to section 19 of the Free Trade Agreement Advance Rulings Regulations , will be issued a separate ruling setting forth the delay period, if any. In appropriate circumstances, the CBSA may decide to make its decision, with respect to a delay, applicable to all persons, irrespective of demonstrated reliance. In such a case, the CBS A will not reassess any importations of the goods in question that are imported during the period of the delay.\n40. An application for postponement of the effective date of the modification or revocation should be made in writing, to the office that issued the modification or revocation, within 90 days from the issuance of the modification or revocation, or within 90 days of receipt of a reassessment of goods imported in the 90-day period after the issuance of a modification or revocation.\n41. The decision to postpone the effective date of a modification or revocation of an advance ruling, when such modification or revocation is to the person’s detriment, will be based on the evidence provided by the person to whom the advance ruling was issued. Such evidence may include contracts, purchase orders, or other documentation which demonstrates that the production of the imported goods was arranged prior to the modification or revocation and that the person to whom the advance ruling was issued had relied on the advance ruling in good faith. The person to whom the advance ruling was issued must identify the specific advance ruling on which reliance is claimed.\n42. A modification or revocation of an advance ruling issued may be applied retroactively to goods imported before the modification or revocation is issued in the following circumstances:\n- (a) there was a failure to act in accordance with the terms and conditions of the ruling, which might include, inter alia : (i) a request for an advance ruling containing a misstatement or omission of material facts (ii) the ruling, although correct when issued, ceased to be correct at a later date because there was a change in the material facts or circumstances upon which the ruling was based and the CBSA was not notified. In such a case, the advance ruling may be retroactively revoked or modified to the date of the change in the material facts or circumstances\n- (b) the modification or revocation being to the benefit of the applicant who requested the ruling.\n43. It is the responsibility of the applicant to notify the CBSA of changes in the material facts and circumstances surrounding the advance ruling. Where there is a change in the material facts and circumstances, the CBSA is not required to honour the advance ruling with respect to goods produced after that change. In these circumstances, the CBSA may retroactively modify or revoke the advance ruling to reflect the change in material facts and circumstances.\n44. Should the CBSA discover that the advance ruling issued is incorrect due to a CBSA interpretive or administrative error, the original ruling will be honoured and modifications will apply going forward only. In such instances, the CBSA will consider and treat the original incorrect ruling as being valid for the period beginning on the effective date of the original ruling, to the effective date of a modified ruling.\n45. The importer may have to make corrections to incorrect declarations or may ask for refunds of duties when the modification or revocation also applies to goods imported before the effective date of the modification or revocation. For more information on corrections, refer to Memorandum D11-6-6 , “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n46. For more information on refunds, refer to Memorandum D6-2-3 , Refund of Duties.\nReason to believe\n47. With respect to section 32.2 of the Act, as indicated in paragraph 1(e) of Memorandum D11-6-6 , an advance ruling is considered to be a document providing specific information giving the importer “reason to believe” that a declaration is incorrect. For the purposes of the obligation to make corrections to incorrect declarations, the advance ruling also applies to goods that are similar to the goods that are the subject of the advance ruling (e.g., different size, colour, capacity), where the differences between the goods do not affect the origin of the goods at the tariff item level.\n48. Importers should not, with respect to their own goods, rely on the applicability of advance rulings issued to another person for the reasons outlined in the following “Third Party Reliance on an Advance Ruling” section.\nThird party reliance on an advance ruling\n49. The benefits of an advance ruling apply only to the applicant or the persons importing the goods in question from that applicant (i.e. where the applicant is a foreign exporter or foreign producer). However, any importer may quote the advance ruling number on an importation, as long as that ruling specifically covers the goods being imported. It is the responsibility of an importer who is quoting the advance ruling number to ascertain that the goods being imported are covered by that advance ruling. Furthermore, it is not binding on the CBSA to follow the ruling in cases where the advance ruling number is quoted by someone other than the applicant.\n50. If an advance ruling issued to a foreign exporter or foreign producer of goods is not specifically limited to goods imported by a specific importer, then the goods covered by that advance ruling imported by any importer from that foreign exporter or foreign producer will be considered covered by the advance ruling. However, in these circumstances, the importer is not considered to have been issued an advance ruling and is therefore not entitled to request a review of the advance ruling or to be given notice of a modification or revocation of the advance ruling.\n51. Only the applicant may request a review of the advance ruling or a review of any subsequent modification or revocation of that ruling, and only the applicant will be notified if the advance ruling is modified or revoked by the CBSA . In addition, only the applicant may request a delay of up to 90 days of the effective date of the modification or revocation of that advance ruling, as described in the “Circumstances Where an Advance Ruling Will be Postponed” section. For these reasons it is recommended that individuals request their own advance ruling rather than rely on rulings issued to others.\nConflicting rulings, re-determination , and further re-determination\n52. An advance ruling will take precedence over any advice, opinion, etc., provided by the CBSA before or after the issuance of the advance ruling.\n53. If a person has been issued conflicting rulings under section 43.1 or conflicting decisions under sections 59, 60 or 61 of the Act for the same goods, the most recent decision will take precedence.\n54. In instances where the CBSA becomes aware of conflicting rulings, re-determination or further redetermination, the Agency will immediately undertake a review of the issue and will, upon conclusion of that review, modify or revoke the incorrect ruling to resolve the matter.\nRecord retention and disposal\n55. The application for an advance ruling is subject to record retention and disposal procedures. The CBSA will retain the application for an advance ruling for a minimum period of 10 years at which time it may be disposed of in the appropriate manner. The applicant who chooses to have their application for an advance ruling, supporting literature or sample returned to them, is responsible for providing the appropriate packaging, labelling, and postage at the time the application is made. The cost of returning the application package is at the applicant’s expense.\nRequesting a review of the advance ruling under section 60 of the Customs Act\n56. If the request is for a review or an appeal of an advance ruling, state “This is a request for a review or an appeal of advance ruling (insert applicable case number).”\nNote: The review process is not accessible through the CARM Client Portal. The request will need to be submitted in writing by mail or e-mail .\n57. An applicant may request a review of an advance ruling within 90 days of its issuance. For more information on how to request a review of an advance ruling, please consult Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the CBSA .\n58. After reviewing all the relevant information, the CBSA shall, with all due dispatch, make a decision on the review of the advance ruling. The notice of the decision under paragraph 60(4)(b) of the Act shall be in the form of a further advance ruling issued to the party who requested the review. The advance ruling, issued as a notice of the decision under paragraph 60(4)(b) of the Act, will either confirm the original advance ruling or will render a retroactive revision or reversal favourable to the person requesting the review. Such a retroactive revision or reversal will be retroactive to the date of the issuance of the original advance ruling, unless otherwise noted.\n59. When an advance ruling is issued to an exporter or producer of goods outside of Canada, the importer of the goods in Canada cannot request a review of the advance ruling, nor will they be notified if the advance ruling is modified or revoked.\nConfidentiality\n60. Any confidential business information contained in an application for an advance ruling or in a request for the review of an advance ruling will remain confidential. All information provided to the CBSA is protected from disclosure by section 107 of the Act. The only specific information with respect to an advance ruling that will be released to a party, other than to the person to whom the ruling was issued, is whether a particular advance ruling number remains in effect or has been revoked or modified. Further information on the ruling must be obtained from the person to whom the ruling was issued. Alternately, if entitled to do so, a person may request that the CBSA issue them their own ruling on the subject. The CBS A will issue an advance ruling that contains confidential business information obtained by the CBSA from someone other than the applicant only with the permission of the owner of the confidential business information. However, if consent has been given to the CBSA to publish the advance ruling in its entirety, such information would be included.\n61. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\n62. For more information on CARM :\nCall toll free: 1-800-461-9999 (Option 2)\nFor the CARM Client portal login and the Onboarding documentation for managing rulings, refer to the website:\nhttps://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage\nIf further assistance or information is required, contact the CARM Client Support Help Desk by completing the web form at:\nhttps://contact.cbsa-asfc.cloud-nuage.canada.ca/csform-formulaire?lang=en_CA Appendix A Publication of the advance ruling 1. The CBSA has enhanced the advance ruling program by publishing rulings in both official languages on the CBSA web site, and as well through CARM in their entirety, with the applicant’s consent. The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined. 2. Publishing rulings benefits the trade community by establishing an easily accessible online repository of rulings, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs. 3. It is important to note that rulings are binding only between the CBSA and the applicant to whom the ruling is issued. While published rulings are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers, in complying with Canada’s trade legislation. For the above reasons, although there is no obligation to do so, the CBSA encourages applicants to consent to the publication of their ruling. Disclaimer 4. There is no obligation on the applicant to consent to the publication of its advance ruling. A decision to not authorize its release to the public will neither have any bearing on any CBSA decision with respect to the ruling(s), nor any other adverse consequences in terms of the CBSA ’s processing of the request. 1) Consent to the publication of an advance ruling I, (Name of Individual) of ( Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA website, the entirety of the advance ruling issued to me by the CBSA in respect of (Subject of the request) , in both official languages. Signature Date 2) Do not consent to the publication of an advance ruling I, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the advance ruling issued to me by the CBSA in respect of (Subject of the request) . Signature Date Appendix B Request for exchange of information with the Canada Border Services Agency by e-mail 1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail . 2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client. 3. The applicant who elects to use encrypted e-mail for processing their application is responsible to ensure the use of compatible software (Winzip and others). 4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.). 5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an advance ruling (including all communications relevant to the request). 6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for advance ruling processed using the regular exchange of information procedures (registered mail). 7. The CBSA does not guarantee the security of electronic communication. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information exchanged by e-mail . 8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the advance ruling process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgment will be considered valid ( e-mail , phone call, etc.). 9. The reception date of the documents is deemed to be the date when the e-mail is sent. 10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Divisions office. Consent statement « I choose to communicate by { Non-Encrypted / Encrypted}**Please indicate your choice** e-mail with the CBSA during processing of the advance ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the advance ruling request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement». Case number (if already given by the CBSA ): Name of the product subject to the advance ruling: Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date: References Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-16-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "Appendix A", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Publication of the advance ruling\n1. The CBSA has enhanced the advance ruling program by publishing rulings in both official languages on the CBSA web site, and as well through CARM in their entirety, with the applicant’s consent. The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an advance ruling to be considered incomplete and declined.\n2. Publishing rulings benefits the trade community by establishing an easily accessible online repository of rulings, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs.\n3. It is important to note that rulings are binding only between the CBSA and the applicant to whom the ruling is issued. While published rulings are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers, in complying with Canada’s trade legislation. For the above reasons, although there is no obligation to do so, the CBSA encourages applicants to consent to the publication of their ruling.\nDisclaimer\n4. There is no obligation on the applicant to consent to the publication of its advance ruling. A decision to not authorize its release to the public will neither have any bearing on any CBSA decision with respect to the ruling(s), nor any other adverse consequences in terms of the CBSA ’s processing of the request.\n1) Consent to the publication of an advance ruling\nI, (Name of Individual) of ( Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA website, the entirety of the advance ruling issued to me by the CBSA in respect of (Subject of the request) , in both official languages.\nSignature Date\n2) Do not consent to the publication of an advance ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the advance ruling issued to me by the CBSA in respect of (Subject of the request) .\nSignature Date", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-16-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "Appendix B", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Request for exchange of information with the Canada Border Services Agency by e-mail\n1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail .\n2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client.\n3. The applicant who elects to use encrypted e-mail for processing their application is responsible to ensure the use of compatible software (Winzip and others).\n4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.).\n5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an advance ruling (including all communications relevant to the request).\n6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for advance ruling processed using the regular exchange of information procedures (registered mail).\n7. The CBSA does not guarantee the security of electronic communication. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information exchanged by e-mail .\n8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the advance ruling process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgment will be considered valid ( e-mail , phone call, etc.).\n9. The reception date of the documents is deemed to be the date when the e-mail is sent. 10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Divisions office. Consent statement « I choose to communicate by { Non-Encrypted / Encrypted}**Please indicate your choice** e-mail with the CBSA during processing of the advance ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the advance ruling request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement». Case number (if already given by the CBSA ): Name of the product subject to the advance ruling: Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date: References Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-16-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-16", + "marginal_note": "References", + "part": "Advance rulings for origin under Free Trade Agreements", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Free Trade Agreement Advance Rulings Regulations Other references North American Free Trade Agreement (NAFTA) Canada-Israel Free Trade Agreement (CIFTA) Canada-Chile Free Trade Agreement (CCFTA) Canada-Colombia Free Trade Agreement (CCOFTA) Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-European Free Trade Association Free Trade Agreement (CEFTA) Canada-Jordan Free Trade Agreement (CJFTA) Canada - Peru Free Trade Agreement (CPFTA) Canada-Panama Free Trade Agreement (CPAFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-Korea Free Trade Agreement (CKFTA) Comprehensive Economic and Trade Agreement (CETA) Canada-Ukraine Free Trade Agreement (CUFTA) Comprehensive and Progressive Trans-Pacific Partnership Agreement (CPTPP) Canada-United States-Mexico Agreement (CUSMA) Canada -United Kingdom Trade Continuity Agreement (CUKTCA) D1-6-1 , D11-4-24 , D11-4-26 , D11-4-27 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-5-3 , D11-5-4 , D11-5-6 , D11-5-7 , D11-5-8 , D11-5-9 , D11-5-10 , D11-5-11 , D11-5-12 , D11-5-13 , D11-5-14 , D11-5-15 , D11-5-16 , D11-5-17 , D11-6-3 , D11-6-6 , D11-6-7 , D11-11-1 , D11-11-3 B3-3 – Canada Customs Coding Form CI1 – Canada Customs Invoice CARM Client Portal CARM Client Support Help Desk CBSA Trade Operations Divisions offices Superseded memorandum D D11-4-16 dated February 26, 2016", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-16-eng.html" + }, + { + "id": "dmemo-D11-4-20-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-20", + "marginal_note": "Legislation", + "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries", + "division": "", + "heading": "", + "text": "- Customs Act\n- NAFTA and CCFTA Verification of Origin Regulations\n- CIFTA Verification of Origin Regulations\n- CCRFTA Verification of Origin Regulations\n- CPFTA Verification of Origin Regulations\n- CCOFTA Verification of Origin Regulations\n- CJFTA Verification of Origin Regulations\n- CPAFTA Verification of Origin Regulations", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html" + }, + { + "id": "dmemo-D11-4-20-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-20", + "marginal_note": "Guidelines and general information", + "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries", + "division": "", + "heading": "", + "text": "1. Verifications of origin determine whether goods claimed as originating under a free trade agreement satisfy the rules of origin and are entitled to a preferential tariff treatment accorded under that free trade agreement.\n2. Verification procedures have been developed for each of the free trade agreements. The guidelines set out in the appendices outline and explain the procedures that customs administrations must follow when conducting a verification of origin. Appendix A outlines the procedures to be used for NAFTA and CCFTA verifications, Appendix B outlines the procedures for CIFTA verifications, Appendix C outlines the procedures for CCRFTA verifications, Appendix D outlines the procedures for CPFTA , CCOFTA , CJFTA , and CPAFTA verifications. Appendix E outlines the procedures for CHFTA verifications, Appendix F outlines the procedures for CKFTA verifications, Appendix G outlines the procedures for CPTPP verifications, Appendix H outlines the procedures for CPTPP verifications of textile and apparel goods, Appendix I outlines the procedures for CUSMA verifications, and Appendix J outlines the procedures for CUSMA verifications of textile and apparel goods.\n3. These guidelines also provide importers, exporters, producers and suppliers in Canada with an overview of the procedures that will take place should they be subject to verification of origin.\n4. For purposes of the Appendices, \"customs administration\" means, for Canada, the Canada Border Services Agency (CBSA).\n5. Where goods have been accounted for and a preferential rate of duty has been claimed under a free trade agreement, import accounting documents and importer, exporter or producer records are reviewed during a verification to ensure that the goods do in fact qualify as originating in the corresponding territory.\n6. This process requires that importers be in possession of a valid Certificate of Origin completed by an importer, exporter, or producer, as the case may be. Information concerning the proof of origin requirements for commercial importations for which a preferential tariff treatment is claimed is contained in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\n7. Prior to initiating a verification, where a Certificate of Origin is not properly completed or additional details are needed, information may be requested from the importer, exporter, or producer to determine if the Certificate of Origin is valid. Refer to Memorandum D11-4-14 , Certification of Origin Under Free Trade Agreements , for instructions on the completion of the Certificate of Origin.\n8. Record-keeping requirements for importers, exporters and producers, as the case may be, in:\n- (a) Canada, are for a period of not less than six years\n- (b) the United States, are for a period of not less than five years\n- (c) Mexico, are for a period of not less than five years\n- (d) Chile, are for a period of not less than five years\n- (e) Israel, are for a period of not less than five years\n- (f) Costa Rica, are for a period of not less than five years\n- (g) Peru, are for a period of not less than five years\n- (h) Colombia, are for a period of not less than five years\n- (i) Jordan, are for a period of not less than five years and\n- (j) Panama, are for a period of not less than five years\n- (k) Honduras, are for a period of not less than five years;\n- (l) Korea, are for a period of not less than five years; and\n- (m) a CPTPP country, are for a period of not less than five years.\n9. Information concerning the maintenance of records and books for importers, exporters, and producers in Canada is contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers , and Memorandum D20-1-5 , Maintenance of Records and Books in Canada by Exporters and Producers .\nAdditional information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A – Guidelines for NAFTA and CCFTA verifications Scope of a verification 1. The purpose of a verification is to determine: (a) whether goods imported into a free trade country are entitled to a preferential rate of duty accorded under that free trade agreement (b) for goods imported prior to July 1, 2020 whether the NAFTA preferential tariff treatment applied to originating goods complies with the regulations found in Memorandum D11-4-19 , The Determination of When Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff under NAFTA and (c) whether agricultural goods are qualifying goods for the purposes of Annex 703.2 of the NAFTA Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, by regular mail or certified mail, to the exporter or producer of the goods or a producer or supplier of a material a verification questionnaire or letter identifying: (a) the customs administration requesting information (b) the goods or materials that are subject to the verification and (c) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the NAFTA or the CCFTA . 4. The period mentioned in paragraph 3(c) shall not be less than 30 days after the date on which the verification letter or questionnaire was sent. 5. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer in: (a) Mexico or Chile, the verification questionnaire or letter must be sent again by a method which produces confirmation of receipt, and may be accompanied with a written statement and the notice of intent to deny, described in paragraphs 23 to 27 of this appendix (b) the United States or Canada, the verification questionnaire or letter must be sent again and may be accompanied with a written statement and the notice of intent to deny, described in paragraphs 23 to 27 of this appendix 6. Where the exporter or producer fails to respond to a subsequent verification questionnaire or letter referred to in paragraph 7, and where the customs administration conducting the verification does not include the notice of intent to deny and the written statement, instructions provided under paragraphs 23 to 26 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a subsequent verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating . 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information, by corresponding with the exporter or producer of a good or the producer or supplier of a material, or undertake a verification visit. 9. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 23 to 27 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the NAFTA or CCFTA . Conditions for conducting a verification visit 12. Prior to a visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the country where the verification visit will take place (this notification function is controlled by the Trade Compliance Division) (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 13. The notification referred to in paragraph 12 shall specify: (a) the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials that are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 14. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit, within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the books and records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administrations of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. Observers 17. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 18. Where a producer elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. 19. Should a producer of a motor vehicle elect to average its regional value content calculation over its fiscal year in accordance with paragraph 3 of Article 403 of the NAFTA or paragraph 2 of Article D-03 of the CCFTA , the customs administration conducting the verification may request in writing that a cost submission reflecting the actual costs, incurred in the production of the category of motor vehicles elected, be submitted no later than: (a) 180 days after the close of the producer's fiscal year or (b) 60 days from the date on which the request was made 20. Where the customs administration sends a written request for a cost submission to the producer of a motor vehicle, this written request will be considered to be a verification letter. Generally accepted accounting principles 21. Where the customs administration finds during a verification that a producer has failed to maintain books and records in accordance with the Generally Accepted Accounting Principles (GAAP) applicable in that country, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP . Denial or withdrawal of preferential tariff treatment 22. The customs administration may deny or withdraw the preferential tariff treatment from the goods that are subject to a verification, where: (a) the exporter or producer fails to consent to a verification visit within 30 days of confirmed receipt of the notification of the verification visit (b) subject to paragraph 21, the exporter or producer fails to maintain books and records or provide sufficiently detailed information (c) the exporter or producer denies access to books and records; (d) the exporter or producer fails to answer the subsequent verification letter or questionnaire within the specified time or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 15. In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 23. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and legal basis on which the determination was made. 24. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 25. Where the written statement with the notice of intent to deny is being sent to an exporter or producer in: (a) Mexico or Chile, the method of sending must provide confirmation of receipt and the notice period given must be at least 30 days from the date of confirmed receipt or (b) the United States or Canada, the notice period given must be at least 30 days from the date sent 26. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 27. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 28. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than wo importations. Article 514 of NAFTA and Article E-14 of CCFTA define \"identical goods\" as: … goods that are the same in all respects, including physical characteristics, quality, and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods. 29. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 30. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Interpretation of tariff classification and valuation of materials 31. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 32. Where the customs administration of the country in which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform Regulations of the free trade agreement, was given prior to notification of the determination Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 33. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 35(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate that they relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 34. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 11 of Article 506 of NAFTA or paragraph 11 of Article E-06 of CCFTA , was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination Modification or revocation of a ruling 35. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 36. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 37. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 38. Information concerning importer appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 39. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 40. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix B – Guidelines for CIFTA verifications 1. CIFTA provides the customs administration of the exporting country the right to decide to collect the verification information themselves and to provide it to the customs administration of the importing country, which will then make the determination. 2. Israel has chosen to collect the information on behalf of Canada, while Canada has elected not to exercise its right to collect the information on behalf of the other Party. Scope of a verification 3. The purpose of verification is to determine whether goods imported in a free trade country are entitled to the preferential rate of duty accorded under that free trade agreement. Manner of conducting a verification of origin 4. A verification can be conducted by way of (a) verification questionnaires or (b) visits to the premises Verification of goods imported into Canada 5. Where the verification is conducted by verification questionnaire, the verification officer may send the verification questionnaire directly to the exporter or producer, provided they also send a copy of the verification questionnaire to the customs administration of the exporting party. 6. Should the customs administration of Canada determine that a verification visit is necessary, the designated office in Israel will be contacted to conduct the verification on behalf of the CBSA. 7. Article 5.6 and Annex 5.6.2 of CIFTA detail the procedures that the customs administration of Israel or another CIFTA beneficiary will follow in performing verification on behalf of the CBSA. 8. The CBSA may choose to be present at an office designated by the customs administration of Israel or another CIFTA beneficiary, for purposes of directing the manner in which the verification visit is to proceed. Verification questionnaires 9. The exporter or producer must complete and return the questionnaire within 30 days from the date the verification questionnaire was sent. 10. A verification questionnaire shall specify: (a) the customs administration on whose behalf the verification questionnaire is being sent (b) the goods subject to verification; (c) the period within which the verification questionnaire must be completed and (d) the name and title of the person from the exporting party's customs administration acting on behalf of the CBSA Conditions for conducting a verification visit 11. Prior to a verification visit from a customs administration at the premises of an exporter or producer, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the exporting country where the verification visit will take place (this notification function is controlled by the Trade Compliance Division) and (b) the person whose premises are the subject of the verification visit (for the CBSA, the Israeli customs administration will be acting on its behalf) 12. The notice referred to in paragraph 11(b) shall specify: (a) the customs administration conducting the verification and, when required, the identity of the customs administration on whose behalf the notice is being sent (b) the name of the exporter or producer whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the proposed verification visit, including specific reference to the goods that are the subject of the verification of origin (e) the names and titles of the officers or persons conducting the verification visit on behalf of the CBSA and (f) the legal authority for the verification visit 13. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit, within 30 days of receiving the notice. Postponement of a verification visit 14. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. Observers 15. An exporter or producer subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter or producer from having persons available to participate during verification. Withdrawal of preferential tariff treatment 16. The customs administration may withdraw preferential tariff treatment from the goods that are subject to a verification, where: (a) the exporter or producer fails to consent to a verification visit within 30 days of confirmed receipt of the notification of the verification visit (b) the exporter or producer fails to complete and return the verification questionnaire within the specified time (c) the exporter or producer fails to maintain records or provide sufficiently detailed information or (d) the exporter or producer denies access to those records In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 17. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings of fact and the legal basis on which the determination was made. Review and appeal 18. Where the origin of the goods has been re-determined and preferential tariff treatment has been withdrawn, the CBSA shall notify the exporter or producer. A decision to withdraw preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 19. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 20. Information concerning appeals is contained in Memorandum D11-6-7 , Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods . Evidence of fraud 21. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 22. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix C – Guidelines for CCRFTA verifications Scope of a verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information; (b) the name and title of the officer sending the verification letter or questionnaire; (c) the goods or materials that are the subject of the verification (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned and e) may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period. The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CCRFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days after the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within 30 days of receipt for an extension of not more than 30 days. 6. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 5 has been made, instructions provided under paragraphs 24 to 27 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 8. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 9. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good or a supplier or producer of a material, or undertaking a verification visit. 10. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 24 to 28 of this appendix must be followed. Other methods of communication 11. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 12. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CCRFTA. Conditions for conducting a verification visit 13. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit to by any method that produces confirmation of receipt to: (a) the customs administration of Costa Rica (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of Costa Rica, the Embassy of Costa Rica located in Canada 14. The written notice to the customs administration of Costa Rica must be sent at least 5 working days before it is sent to the person whose premises are subject to the verification visit. In all instances, the written notice shall be sent by any method that produces confirmation of receipt. 15. The written notification referred to in paragraph 13 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 16. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 17. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 18. The customs administration of Costa Rica may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement period must not exceed 60 days from the date of receipt, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 19. A person who receives written notification, as described in paragraphs 13 to 15 above, may, on a single occasion, within 15 days of receipt of the notice, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and may not exceed 60 days from the date of receipt of the notice, unless a longer period is agreed to by the customs administration conducting the verification. Observers 20. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 21. Where a producer of goods elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally accepted accounting principles 22. Where the customs administration finds during a verification that producer has failed to maintain records in accordance with the Generally Accepted Accounting Principles (GAAP) applicable in the territory of Costa Rica, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP . The written notice shall be sent by any method that produces confirmation of receipt. Denial or withdrawal of preferential tariff treatment 23. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of a verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt or extension date, if requested (b) the exporter or producer does not consent to a verification visit within 30 days of confirmed receipt of the notification of visit or such longer period, if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 19 (c) subject to paragraph 22, the exporter or producer fails to maintain records or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 17 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 24. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 25. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 26. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 27. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 28. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 29. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article V.14 of the CCRFTA defines \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods. 30. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 31. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Interpretation of tariff classification and valuation of materials 32. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 33. Where the customs administration of the country into which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform Regulations of the free trade agreement, was given prior to notification of the determination Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 34. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 35(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate having relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 35. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 14 of Article V.6 of CCRFTA , was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination Modification or revocation of a ruling 36. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 37. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 38. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 39. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 40. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 41. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix D – Guidelines for CPFTA , CCOFTA , CJFTA and CPAFTA verifications Scope of verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information (b) the name and title of the officer sending the verification letter or questionnaire (c) the goods or materials that are the subject of the verification and (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CPFTA , CCOFTA , CJFTA or CPAFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within 30 days of receipt for an extension of not more than 30 days. 6. Where a response to an initial verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 6 has been made, the instructions provided under paragraphs 21 to 24 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating in determining whether the good is originating. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good or a supplier or producer of a material, or undertaking a verification visit. 9. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 21 to 25 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CPFTA , CCOFTA , CJFTA or CPAFTA . Conditions for conducting a verification visit 12. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of the country where the verification visit will take place (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 13. The written notification referred to in paragraph 12 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 14. The exporter or producer whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 17. A person who receives written notification, as described in paragraphs 12 and 13 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and may not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration conducting the verification. Observers 18. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Generally accepted accounting principles 19. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Three (Rules of Origin) of the CPFTA , in Chapter Three (Rules of Origin) of the CCOFTA , in Chapter Four (Rules of Origin) of the CJFTA , or in Chapter Three (Rules of Origin) of the CPAFTA , to which Generally Accepted Accounting Principles may be relevant, it shall apply such principles as are applicable in the territory of the other Party. Denial or withdrawal of preferential tariff treatment 20. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt or extension date, if requested (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 17 (c) subject to paragraph 19, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 15 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 21. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 22. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 23. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 24. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 25. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 26. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 423 of CPFTA , Article 423 of CCOFTA , Article 5-11 of CJFTA , and Article 4.01 of CPAFTA , define \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods… 27. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 28. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Modification or revocation of a ruling 29. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with and (b) there has been no change in the material facts or circumstances on which the ruling was based Review and appeal 30. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 31. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 32. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 33. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 34. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix E – Guidelines for CHFTA verifications Scope of a Verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of Conducting a Verification of Origin 2. A verification may be conducted by way of: (a) verification questionnaires; (b) verification letters; (c) visits to the premises; (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material; or (e) such other procedures as the Parties may agree. Verification Letters and Questionnaires 3. As part of the verification process, the customs administration may send to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information; (b) the name and title of the officials sending the verification letter or questionnaire; (c) the goods or materials that are the subject of the verification; (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned; and (e) may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period. The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CHFTA. 4. The period mentioned in paragraph 3(d) shall not be less than 30 days and no more than 60 days beginning on the date on which the verification letter or questionnaire was received. 5. The person who receives the verification letter or questionnaire may, on a single occasion, make a written request within the period specified in paragraph 4 for an extension of not more than 30 days. Exporters and producers may request in writing a longer period if the following exceptional circumstances apply: (a) the bankruptcy of the exporter or producer or any other financial distress situation or business reorganization that resulted in that person or a related person having lost control of the records containing the information that substantiates that the good is an originating good; and (b) any other reason that results in partial or complete loss of records of that exporter or producer that that person could not reasonably have been expected to foresee, including loss of records due to fire, flooding or other natural cause. 6. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter or producer and where no extension request referred to in paragraph 5 has been made, the instructions provided under paragraphs 27 to 30 of this appendix must be followed. 7. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good, or undertaking a verification visit. 9. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 10. Where the customs administration is able to determine whether the goods qualify for the preferential tariff treatment from the information provided, instructions provided under paragraphs 27 to 31 of this appendix must be followed. Other Methods of Communication 11. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification Visits 12. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CHFTA. Conditions for Conducting a Verification Visit 13. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good or of a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of Honduras; (b) the person whose premises are the subject of the verification visit; and (c) where requested by the customs administration of Honduras, the Embassy of Honduras located in Canada. 14. The written notice to the customs administration of Honduras must be sent at least 5 working days before it is sent to the person whose premises are subject to the verification visit. In all instances, the written notice shall be sent by any method that produces confirmation of receipt. 15. The written notification referred to in paragraph 13 must specify: (a) the identity of the customs administration issuing the notification; (b) the name of the person whose premises are to be visited; (c) the date and place of the proposed verification visit; (d) the object and scope of the verification visit, including a description of the goods and/or materials which are subject to the verification; (e) the names and titles of the officials conducting the verification visit; and (f) the legal authority for the verification visit. 16. The exporter or producer whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 17. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 18. Where there are changes to the information referred to in paragraph 15(e) above, written notification to the exporter or producer or a producer or supplier of a material and the customs administration of the country where the verification visit will take place will be required. 19. Where there are changes to the information referred to in paragraph 15 (a), (b), (c), (d), and (f) above, a new notice referred to in paragraph 13 will be required. Postponement of a Verification Visit 20. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the official who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 21. A person who receives written notification, as described in paragraphs 13 to 15 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the official who sent the notice and may not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administration conducting the verification. Observers 22. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer during the verification visit. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional Value Content 23. Where a producer of goods or a producer or supplier of a material elects to average the regional value content of those goods or materials over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally Accepted Accounting Principles 24. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Four (Rules of Origin) of the CHFTA, to which Generally Accepted Accounting Principles (GAAP) may be relevant, it shall apply such principles as are applicable in the territory of the other Party. 25. Where the customs administration finds during a verification that a producer has failed to maintain records in accordance with the GAAP applicable in the territory of Honduras, the officer shall provide written notice to that producer stating that they have 60 days from receipt of the written notice to record those costs in accordance with the GAAP. The written notice shall be sent by any method that produces confirmation of receipt. Denial or Withdrawal of Preferential Tariff Treatment 26. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within at least 30 days, and no more than 60 days of confirmed receipt or 30 days of the extension date, if requested; (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 21; (c) subject to paragraph 25, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information; (d) the exporter or producer denies access to those records; or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 7 and 17. In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written Statement 27. The customs administration conducting the verification will, within 120 days of having received the necessary information, provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. The customs administration may extend that period by up to 90 days by providing a notification of extension to the exporter or producer. 28. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 29. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 30. If information is brought forward within 10 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 31. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of Conduct by an Exporter or Producer Regarding False or Unsupported Origin Certification 32. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 4.1 of CHFTA define \"identical goods\" as: … defined in Article 15.2(a) of the Customs Valuation Agreement. 33. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance. 34. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Interpretation of Tariff Classification and Valuation of Materials 35. This refers to materials used in the production of goods where the exporter or the importer has relied on a tariff classification or value applied to those materials by the customs administration of the country from which the goods were exported. 36. Where the customs administration of the country in which the goods were imported determines that goods do not qualify as originating goods based on a tariff classification or a value applied to one or more of the materials used in the production of those goods, which differs from that of the customs administration of the exporting country, the determination will not become effective until the importer and the person who signed the Certificate of Origin have been notified in writing of the determination by the customs administration of the country in which the goods were imported. This would apply where the exporter has: (a) been issued an advance ruling or ruling on the tariff classification or value of the materials, or given consistent treatment to the entry of the materials under the tariff classification or value at issue by the customs administration; and (b) the advance ruling or ruling or consistent treatment, as defined in the Uniform regulations of the free trade agreement, was given prior to notification of the determination. Note: This applies to a material that is used in the production of goods, or that is used in the production of a material that is used in the production of goods. 37. Where a customs administration denies preferential tariff treatment to goods, and the conditions described in paragraphs 38(a) and (b) exist, the effective date of the denial shall be postponed for a period not exceeding 90 calendar days, with the provision that the importer of those goods or the person who completed and signed the Certificate of Origin demonstrate having relied in good faith to their detriment on the tariff classification or value applied to such materials by the customs administration. 38. Consistent treatment means the established application by the customs administration of a party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer, over a period of not less than two years immediately prior to the date when the Certificate of Origin for the good which is the subject of the determination under paragraph 14 of Article 5.7 of CHFTA, was completed, provided that with respect to those importations: (a) the materials had not been accorded a different tariff classification or value by one or more district, regional, or local offices of that customs administration on the date of the determination; and (b) the tariff classification or value of such materials is not the subject of a verification, review, or appeal by that customs administration on the date of the determination. Modification or Revocation of a Ruling 39. Where the customs administration modifies or revokes a ruling other than an advance ruling, the modification or revocation shall not apply to goods, which are the subject of the ruling, that have been imported by the person who was given the ruling prior to the date of modification or revocation, if: (a) all the terms and conditions specified in the original ruling have been complied with; and (b) there has been no change in the material facts or circumstances on which the ruling was based. Review and Appeal 40. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 41. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 42. Information concerning appeals is contained in Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of Fraud 43. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 44. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix F – Guidelines for CKFTA verifications Scope of verification 1. The purpose of verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires (b) verification letters (c) visits to the premises (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the parties may agree Verification letters and questionnaires 3. As part of the verification process, the customs administration may send, to the exporter or producer of a good or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting the information (b) the name and title of the official sending the verification letter or questionnaire (c) the goods or materials that are the subject of the verification and (d) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification questionnaire or letter is a consolidation of information that the exporter, producer, or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CKFTA . 4. The period mentioned in paragraph 3(d) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 5. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter or producer, instructions provided under paragraphs 23 to 26 of this appendix must be followed. 6. Where the producer or supplier of a material fails to respond to a verification questionnaire or letter, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. 7. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the customs administration can request additional information by corresponding with the exporter or producer of a good, or undertaking a verification visit. 8. For the purposes of verifying the origin of a good, a customs administration may request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good. Failure or refusal of the importer to do so will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment. 9. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 23 to 27 of this appendix must be followed. Other methods of communication 10. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter or producer of a good or a producer or supplier of a material. Should any information obtained that could result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the premises of the exporter or producer of a good or the premises of a producer or supplier of a material to verify that the goods meet the rules of origin in accordance with the CKFTA . Conditions for conducting a verification visit 12. Prior to a verification visit from a customs administration at the premises of an exporter or producer of a good, or a producer or supplier of a material, the customs administration must send a written notification of intent to conduct a verification visit by any method that produces confirmation of receipt to: (a) the customs administration of Korea (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of Korea, the Embassy of Korea located in Canada 13. The written notification referred to in paragraph 12 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including specific reference to the goods and/or materials that is subject to the verification (e) the names and titles of the officials performing the verification visit and (f) the legal authority for the verification visit 14. The person whose premises are subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 15. Where the producer or supplier of a material does not consent to a verification visit or denies access to the records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 16. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days after the day on which it receives the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the Parties. The good or material will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 17. A person, who receives written notification, as described in paragraphs 12 and 13 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit to the Party conducting the verification. The postponement period must not exceed 60 days beginning on the day on which the notice is received. 18. A notice or request for the postponement of a verification visits will be made in writing and sent to the address of the of the office of the customs administration of the Party that sent the notice of intent to conduct a verification visit. Observers 19. An exporter, producer, or supplier of a material, subject to a verification visit is permitted to have a maximum of two observers present during the verification visit provided that they do not participate in a manner other than as observers. Furthermore, the failure of the exporter, producer, or supplier to designate observers shall not result in the postponement of the visit. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. Regional value content 20. Where a producer or a producer or supplier of a material of goods elects to average the regional value content of those goods over a time period, the customs administration conducting the verification will not verify the regional value content of those goods, until that time period has elapsed. Generally accepted accounting principles 21. Where a Party conducts a verification of origin involving a value test, \"de minimis\" calculation or any other provision in Chapter Three (Rules of Origin) of the CKFTA , it shall apply those provisions in compliance with the Customs Valuation Agreement, as applicable in the territory of the Party from which the good was exported. Denial or withdrawal of preferential tariff treatment 22. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the exporter or producer fails to answer the verification letter or complete the verification questionnaire within 30 days of confirmed receipt, if requested (b) the exporter or producer does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified in paragraph 14 (c) subject to paragraph 21, the exporter or producer of the good fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the exporter or producer denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 5 and 15 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 23. The customs administration conducting the verification will provide the exporter or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 24. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 25. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 26. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 27. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter or producer regarding false or unsupported origin certification 28. Pattern of conduct is established where it has been determined that the exporter or producer has made false or unsupported representations that goods imported into a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 4.21 of CKFTA defines \"identical goods\" as: …goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods under Chapter Three (Rules of Origin). 29. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the exporter or producer establishes compliance with Chapter Three (Rules of Origin). 30. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after pattern of conduct has been established. Review and appeal 31. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, and the exporter or producer who signed the Certificate of Origin. 32. Where a producer who is not the exporter signs a Certificate of Origin voluntarily for the exporter, the producer will also have the right to appeal the re-determination of origin. 33. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 34. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 35. Similarly, fraudulent certification by a Canadian exporter or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix G – Guidelines for CPTPP verifications Scope of verification 1. The purpose of a verification is to determine whether goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: a. verification questionnaires b. verification letters c. visits to the premises d. a review of any other information received by the importer who completed the CPTPP Certificate of Origin, or the exporter or producer of the good, or e. such other procedures as the Parties may agree Note: For the purposes of a textile or apparel good, a verification may be conducted in accordance with this Appendix or Appendix H. 3. Where an origin verification is being conducted based on a certificate of origin completed by an exporter or producer, the importer may provide information or may be requested to provide information. However, where the importer is unable to provide information or does not provide sufficient information to demonstrate that the good is originating, the government authority of the importing Party conducting the verification shall request information from the exporter or producer who completed the certificate of origin before it may deny the claim for preferential tariff treatment. 4. The government authority of the importing Party conducting the verification shall, within 90 days after receiving all the necessary information to make a determination, provide the written determination. This period may be extended for up to 30 days after notifying the importer, and any exporter or producer who is subject to the verification or who provided information during the verification. Verification letters and questionnaires 5. As part of the verification process, the government authority of the importing Party may send, to the importer who completed the Certificate of Origin, the exporter or producer of a good, by any method that produces a confirmation of receipt, a verification letter or questionnaire identifying: a. the government authority requesting the information b. the name and title of the officer sending the verification letter or questionnaire c. the reason for the verification letter or questionnaire, including the specific issue that the requesting Party seeks to resolve with the verification d. the good that is the subject of the verification e. the period within which the verification letter must be answered or the verification questionnaire must be completed and returned and f. include a copy of the relevant information submitted with the good; including the certificate of origin The information requested in the verification letter or questionnaire will be limited to information and documentation to determine whether the good is originating. It is a consolidation of information that the importer who completed the CPTPP Certificate of Origin, exporter, or producer would use to determine whether the goods qualify for preferential tariff treatment under the CPTPP . 6. The period mentioned in paragraph 5(e) shall not be less than 30 days after the date on which the verification letter or questionnaire was received. 7. Where a response to a verification questionnaire or letter has not been received, within the specified time, from the exporter, producer or importer, instructions provided under paragraphs 18 to 21 of this appendix must be followed. 8. If it is found that the information provided in the verification questionnaire or letter is insufficient to determine whether the good is an originating good, the government authority of the importing Party can request additional information by corresponding with the exporter, producer, or importer of a good, or undertake a verification visit. 9. Where the government authority of the importing Party is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 18 to 22 of this appendix must be followed. Other methods of communication 10. The government authority of the importing Party may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. Verification visits 11. Verification visits are performed at the persons’ premises to verify that the goods meet the rules of origin in accordance with the CPTPP . Conditions for conducting a verification visit 12. Prior to a verification visit from the government authority of the importing Party at the persons’ premises, the government authority of the importing Party must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: a. the government authority of the country where the verification visit will take place and b. the person whose premises are the subject of the verification visit 13. The notification referred to in paragraph 12 must include: a. sufficient information to identify the good that is being verified and a copy of relevant information submitted with the good, including the certificate of origin b. the identity of the government authority of the importing Party issuing the notification c. the names and titles of the officials performing the verification visit d. the name of the person whose premises are to be visited e. the date and place of the proposed verification visit f. the object and scope of the verification visit g. whether the importing party requests the government authority of the Party where the exporter or producer is located, assist with the verification h. the legal authority for the verification visit 14. The person whose premises is subject to the verification must give written consent for the government authority of the importing Party to conduct the verification visit within 30 days of receiving the request. Participation by the government authorities 15. Upon request of the government authority of the importing Party, the government authority where the exporter or producer is located may, as it deems appropriate and in accordance with its laws and regulations, assist with the verification. 16. Where the government authority of the importing Party initiates a verification visit, it must, at the time of the request for the visit, inform the government authority where the exporter or producer is located and provide the opportunity for the officials of that government authority to accompany them during the visit. Denial or withdrawal of preferential tariff treatment 17. The government authority of the importing Party conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the importer who completed and signed the certificate of origin, the exporter or producer, fails to respond to a verification letter or complete the verification questionnaire within 30 days of confirmed receipt; (b) the person whose premises is subject to a verification visit does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received (c) the importer who completed and signed the certificate of origin, exporter or producer of the good fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information or (d) the importer who completed and signed the certificate of origin, the exporter or producer, denies access to those records In such cases, the government authority of the importing Party will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 18. Prior to issuing a written determination, if the government authority of the importing Party intends to deny preferential tariff treatment, the government authority of the importing Party shall inform the importer and any exporter or producer who is subject to the verification and provided information during the verification, of the preliminary results of the verification. 19. The government authority of the importing Party conducting the verification will provide the importer, exporter or, producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 20. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 21. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 22. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. Pattern of conduct by an importer, exporter, or producer regarding false or unsupported origin certification 23. Pattern of conduct is established where it has been determined that the importer, exporter, or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 3.27 of the CPTPP defines “identical goods” as: “… goods that are the same in all respects relevant to the particular rule of origin that qualifies the good as originating.” 24. Once a pattern of conduct is established, the government authority of the importing Party may withhold preferential tariff treatment on identical goods until the importer, exporter or producer establishes compliance. 25. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Review and appeal 26. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the importer, exporter, or producer. A decision by the CBSA to deny preferential tariff treatment is appealable by the importer, regardless of whether or not it was the importer who signed the Certificate of Origin, and the exporter or producer who signed the Certificate of Origin. 27. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency. Evidence of fraud 28. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 29. Similarly, fraudulent certification by a Canadian exporter, importer or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix H – Guidelines for CPTPP verifications visits of textile and apparel goods Scope of verification visits 1. The purpose of a verification visit is to determine whether textile or apparel goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement or whether a customs offence may have occurred or is occurring. 2. For the purposes of this Appendix, a textile or apparel good means a textile or apparel good classified in HS subheading 4202.12, 4202.22, 4202.32, or 4202.92 (luggage, handbags and similar articles with an outer surface of textile materials), Chapters 50 through 63, heading 66.01 (umbrellas) or heading 70.19 (yarns and fabrics of glass fiber), subheading 9404.90 (articles of bedding and similar furnishing), or heading 96.19 (babies diapers and other sanitary textile articles). Manner of conducting a verification visit 3. A verification visit may be conducted by way of the procedures set out in Appendix G or by: a. visits to the persons’ premises as per the procedures set out in this Appendix or b. such other procedures as the Parties may agree in accordance with the procedures set out in this Appendix Conditions for conducting a verification visit 4. Prior to a verification visit at the persons’ premises: (a) a request for a verification visit shall be sent from the importing Party to the government authority where the exporter or producer is located no later than 20 days before the visit regarding: a. the date(s) of the proposed verification b. the number of exporters and producers to be visited in sufficient detail to facilitate any assistance by the customs administration where the exporter or producer is located, but does not need to specify the names of exporters or producers to be visited c. whether assistance from the government authority where the exporter or producer is located will be requested and what type d. if relevant, the customs offences being verified, including relevant factual information available at the time of the notification related to the specific offences, which may include historical information and e. whether the importer claimed preferential tariff treatment (b) consent to have access to the relevant records or facilities must be obtained in accordance with paragraphs 6 and 11. Note: After receiving this request, the government authority where the exporter or producer is located may request information from the importing Party regarding logistical arrangements or provision of requested assistance in order to plan for the visit. 5. If an importing Party seeks to conduct a visit, it must provide the government authority where the exporter or producer is located as soon as practicable and prior to the date of the first visit to an exporter or producer, with a list of names and addresses of those exporters and producers. 6. The person whose premises are subject to the verification must give consent for the government authority of the importing Party to conduct the verification visit no later than the time of the visit. Unless advance notice would undermine the effectiveness of the site visit, the importing Party shall request permission with appropriate advance notice. 7. At the time the consent is requested, the person whose premises are subject to the verification will be informed as to the purpose of the visit. 8. The government authority of the importing Party, on completion of the visit must: (a) inform the government authority where the exporter or producer is located of its preliminary findings if requested by that government authority (b) provide the government authority where the exporter or producer is located with a written report of the results of the visit, including any findings, upon written request by that government authority, no later than 90 days after the date of the request (c) inform the exporter or producer that they may request a written report of the results of the verification visit and if requested, provide that exporter or producer with a written report of the results of the visit, including any findings Note: Communication must be limited to the government authority of the importing Party and the government authority where the exporter or producer is located. Assistance in conducting a verification visit 9. Officials of the government authority where the exporter or producer is located may accompany the officials of the government authority of the importing Party during the site visit. 10. The officials of the government authority where the exporter or producer is located may, in accordance with its laws and regulations, assist with the verification on request of the government authority of the importing Party or on its own initiative assist with the verification and provide to the extent possible, information it has that is relevant to conduct the site visit. Postponement of verification visit 11. If the person whose premises are subject to the verification denies permission or access request under paragraph 6, the visit will not occur. The government authority of the importing Party shall give consideration to any reasonable alternative dates proposed, taking into account the availability of relevant employees or facilities of the person visited. Denial or withdrawal of preferential tariff treatment 12. The government authority of the importing Party conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification: (a) for a reason listed in the “Denial or Withdrawal of Preferential Tariff Treatment” Section of Appendix G (b) if, pursuant to a verification visit under this Appendix it has not received sufficient information to determine that the textile or apparel good qualifies as originating (c) if, pursuant to a verification visit under this Appendix, access or permission for the visit is denied, the government authority of the importing Party is prevented from completing the visit on the proposed date, and the exporter or producer does not provide an alternative date acceptable to the government authority of the importing Party, or the exporter or producer does not provide access to the relevant records or facilities during a visit 13. The importing Party shall not deny a claim for preferential tariff treatment solely on the grounds that the government authority where the exporter or producer is located did not provide the requested assistance or information. Written statement 14. Prior to issuing a written determination, if an importing Party conducts a site visit under paragraph 3(a) of this Appendix and, as a result, intends to deny preferential tariff treatment to a textile or apparel good, it shall, inform the importer and any exporter or producer that provided information directly to the government authority of the importing Party of the preliminary results of the verification in writing. 15. The government authority of the importing Party conducting the verification visit will provide the importer, exporter, or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 16. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be included. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. If advance notice for a site was not given, the person whose premises are subject to the verification may request an additional 30 days. 17. If information is brought forward, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 18. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. Note: For Pattern of Conduct by an Importer, Exporter, or Producer Regarding False or Unsupported Origin Certification, Review and Appeal, and Evidence of Fraud see Appendix G Guidelines for CPTPP Verifications\nAppendix I – Guidelines for CUSMA verifications Scope of a verification 1. The purpose of a verification is to determine whether goods imported into a free trade country are entitled to a preferential rate of duty accorded under that free trade agreement. Manner of conducting a verification of origin 2. A verification may be conducted by way of: (a) verification questionnaires, including documents (b) verification letters (c) visits to the premises (d) a review of any other information received by the importer who completed the CUSMA Certificate of Origin, the exporter or producer of the good, or the producer or supplier of a material or (e) such other procedures as the Parties may agree Note: For the purposes of a textile or apparel good, a verification may be conducted in accordance with this Appendix or Appendix J. 3. Where an origin verification is being conducted based on a certificate of origin completed by an exporter or producer, the importer may provide information or may be requested to provide information. However, where the importer is unable to provide information or does not provide sufficient information to demonstrate that the good is originating, the customs administration of the importing Party conducting the verification shall request information from the exporter or producer who completed the certificate of origin before it may deny the claim for preferential tariff treatment. 4. As part of the verification process, where a verification of origin has not been initiated with the importer, the importer must be informed, only for knowledge purposes, of the initiation of the verification. 5. The customs administration conducting the verification shall, within 120 days after receiving all the necessary information to make a determination, provide the written determination. This period may be extended, in exceptional cases, for up to 90 days after notifying the importer, and any exporter or producer who is subject to the verification or who provided information during the verification. Verification letters and questionnaires 6. As part of the verification process, the customs administration may send, to the importer who completed the CUSMA certificate of origin, the exporter or producer of the good, or a producer or supplier of a material, by any method that produces a confirmation of receipt, a verification questionnaire or letter identifying: (a) the customs administration requesting information (b) the name and title of the officer sending the verification letter or questionnaire (c) the object and scope of the verification, including the specific issue the requesting Party seeks to resolve (d) the goods or materials that are subject to the verification and (e) the period within which the verification letter must be answered or the verification questionnaire must be completed and returned The information requested in the verification letter or questionnaire will be limited to information and documentation to determine whether the good is originating. It is a consolidation of information that the importer who completed the CUSMA certificate of origin, exporter, producer, or supplier would use to determine whether the goods qualify for preferential tariff treatment under the CUSMA . 7. The period mentioned in paragraph 6(e) shall not be less than 30 days beginning on the date on which the verification letter or questionnaire was received. 8. Where a response to a verification letter or questionnaire or letter has not been received, within the specified period of time, from the exporter, producer, or importer, instructions under paragraphs 26 through 30 of this appendix must be followed. 9. Where the producer or supplier of a material fails to respond to a verification letter or questionnaire, the origin of the material shall be considered unknown and therefore non-originating . 10. If it is found that the information provided in the verification letter or questionnaire is insufficient to determine whether the good is an originating good, the customs administration can request additional information, by corresponding with the exporter, producer, or importer of a good or the producer or supplier of a material, or undertake a verification visit. 11. Where the customs administration is able to determine whether the goods qualify for preferential tariff treatment from the information provided, instructions provided under paragraphs 26 through 31 of this appendix must be followed. Other methods of communication 12. The customs administration may obtain information regarding the origin of the goods by any other method of communication (e.g., telephone) from the exporter, producer, or importer of a good or a producer or supplier of a material. Should any information obtained result in denial of preferential tariff treatment, that information must be confirmed in writing. 13. Communication to the exporter, producer, supplier of material, or the customs administration of the Party of export must be sent by any means that can produce any confirmation of receipt. Any means that can produce any confirmation of receipt includes: (a) electronic mail (b) international courier services (c) certified or registered mail services or (d) electronic message sent within the Party’s electronic system Verification visits 14. Verification visits are performed at the persons’ premises to verify that the goods meet the rules of origin in accordance with the CUSMA . Conditions for conducting a verification visit 15. Prior to a verification visit from the customs administration at the persons’ premises, the customs administration must send a written notification of the intent to conduct a verification visit by any method that produces a receipt to: (a) the customs administration of the country where the verification visit will take place (b) the person whose premises are the subject of the verification visit and (c) where requested by the customs administration of the exporting party, that party's embassy located in Canada 16. The notification referred to in paragraph 15 must specify: (a) the identity of the customs administration issuing the notification (b) the name of the person whose premises are to be visited (c) the date and place of the proposed verification visit (d) the object and scope of the verification visit, including a description of the goods and/or materials that are subject to the verification (e) the names and titles of the officers conducting the verification visit and (f) the legal authority for the verification visit 17. The person whose premises is subject to the verification must give written consent for the customs administration to conduct the verification visit within 30 days of receiving the notice. 18. Where the producer or supplier of a material does not consent to a verification visit or denies access to the books and records, the origin of the material shall be considered unknown and therefore non-originating in determining whether the good is originating. Postponement of a verification visit 19. The customs administration of the country being visited may postpone the verification visit, by sending a written request to the officer who sent the notice. This request must be sent within 15 days of receipt of the notice. The postponement period must not exceed 60 days beginning on the day on which the notice is received, unless a longer period is agreed to by the customs administrations of the importing and exporting countries. The goods will not be denied preferential tariff treatment on the basis that the verification visit has been postponed. 20. A person who receives written notification, as described in paragraphs 15 and 16 above, may, on a single occasion, within 15 days after the day on which the notice is received, request a postponement of the verification visit. The request must be made in writing to the officer who sent the notice and must not exceed 30 days beginning on the day on which the notice is received. Observers 21. An exporter, producer or supplier subject to a verification visit is permitted to have two observers present during the verification visit. Each person designated as an observer must be identified to the customs official conducting the verification visit at any time prior to or at the commencement of their role as an observer. The observers are not to participate, only to observe. This provision does not preclude the exporter, producer or supplier from having persons available to participate during verification. 22. Should an exporter, producer, or supplier fail to designate observers, this does not result in the postponement of the visit. Generally accepted accounting principles 23. The customs administration may, when conducting an origin verification to which Generally Accepted Accounting Principles (GAAP) or otherwise accepted inventory management method may be relevant, apply and accept the GAAP as provided by Article 4.13 of the Agreement or otherwise accepted inventory management method as provided by Schedules VII and VIII of the CUSMA Rules of Origin Regulations . 24. Where the customs administration finds during a verification that an importer, exporter, or producer has failed to maintain books and records in accordance with the GAAP or otherwise accepted inventory management method provided in Article 4.13 of the CUSMA and Schedule 8 of the CUSMA Rules of Origin Regulations , the officer shall provide written notice to that producer, importer, or exporter stating that they have a minimum of 30 days from receipt of the written notice to record those costs in accordance with Article 4.13 of the CUSMA and Schedule 8 of the CUSMA Rules of Origin Regulations . Denial or withdrawal of preferential tariff treatment 25. The customs administration conducting the verification may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification where: (a) the importer who completed and signed the certificate of origin, the exporter or producer fails to respond to a verification letter or complete the verification questionnaire within 30 days of confirmed receipt (b) the person whose premises is subject to a verification does not provide written consent to a verification visit within 30 days after the day on which the notice of visit is received or, for such longer period if a postponement of the verification visit has been requested, within the time limitations specified (c) the importer who completed and signed the certificate of origin, the exporter or producer fails to maintain records in accordance with the applicable laws of the country in which the verification of origin is conducted or provide sufficiently detailed information (d) the importer who completed and signed the certificate of origin, the exporter or producer, denies access to those records or (e) the origin of the good is changed because a material used in the production of the good is determined to be non-originating as set out in paragraphs 9 and 18 In such cases, the customs administration will send a written statement (as outlined below) with a notice of intent to deny to the person who signed the Certificate of Origin. Written statement 26. Prior to issuing a written determination, if the importing Party intends to deny preferential tariff treatment, the importing Party shall inform the importer and any exporter or producer who is subject to the verification and provided information during the verification, of the preliminary results of the verification. 27. The customs administration conducting the verification will provide the exporter, producer, or importer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and legal basis on which the determination was made. If the importer is not the certifier, the importing Party shall also provide that written statement to the importer. 28. Where the written statement includes a determination that the goods are non-originating, a notice of intent to deny preferential tariff treatment must also be included. The notice of intent to deny preferential tariff treatment must be sent to the exporter, producer, or importer who is the subject of the verification and who provided information to substantiate the origin of the good. The notice will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. 29. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. 30. If information is brought forward within 30 days of the date of receipt of the notice, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 31. Where a verification of a producer or supplier of a material has been conducted, the customs administration conducting the verification will inform the producer or supplier by letter whether or not the specific material under review is an originating material. This letter is sent as an informal courtesy and not as a result of obligations under any legislation or regulation. Pattern of conduct by an exporter, importer or producer regarding false or unsupported origin certification 32. Pattern of conduct is established where it has been determined that the exporter, importer or producer has made false or unsupported representations that goods imported in a free trade country qualify for preferential tariff treatment and has resulted in not less than two negative written statements with respect to identical goods, as a result of not less than two verifications of not less than two importations. Article 5.1 of CUSMA defines \"identical goods\" as: … goods that are the same in all respects, including physical characteristics, quality, and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods under Chapter 4 (Rules of Origin) or Chapter 6 (Textile and Apparel Goods). 33. Once a pattern of conduct is established, the customs administration may withhold preferential tariff treatment on identical goods until the importer, exporter, or producer establishes compliance. 34. If a pattern of conduct is established, the verification process does not need to be conducted on future imports of identical goods. However, the importer must be notified each time the goods are denied preferential tariff treatment. The exporter and/or producer must be notified that the goods have been denied preferential tariff treatment if they have provided the importer with a Certificate of Origin after a pattern of conduct has been established. Review and appeal 35. Where the origin of the goods has been re-determined and preferential tariff treatment has been denied or withdrawn, the CBSA shall notify the exporter, importer or producer. A decision to deny preferential tariff treatment is appealable by the importer, regardless of whether or not it was the importer who signed the Certificate of Origin, and the exporter or producer who signed the Certificate of Origin. 36. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Evidence of fraud 37. Should evidence of fraud or misrepresentation be uncovered regarding an exporter or producer, the customs administration will turn such evidence over to the customs administration of the exporting country and ask them to continue the investigation and, if warranted, undertake appropriate prosecution under the laws of the exporter's country. 38. Similarly, fraudulent certification by a Canadian exporter, importer or producer is an offence in Canada, subject to prosecution under the laws of Canada.\nAppendix J – Guidelines for CUSMA verifications visits of textile and apparel goods Scope of verification visit 1. The purpose of a verification visit is to determine whether textile or apparel goods imported into a free trade country are entitled to the preferential rate of duty accorded under the free trade agreement or whether a customs offence may have occurred or is occurring. 2. For the purposes of this Appendix, a textile or apparel good means a textile or apparel good classified in HS subheading 4202.12, 4202.22, 4202.32, or 4202.92 (luggage, handbags and similar articles with an outer surface of textile materials), heading 50.04 through 50.07, 51.04 through 51.13, 52.04 through 52.12, 53.03 through 53.11, Chapter 54 through 63, heading 66.01 (umbrellas) or heading 70.19 (yarns and fabrics of glass fiber), subheading 9404.90 (articles of bedding and similar furnishing), or heading 96.19 (babies diapers and other sanitary textile articles). Manner of conducting a verification of origin 3. A verification visit may be conducted by way of the procedures set out in Appendix I or by: (a) visits to the persons’ premises as per the procedures set out in this Appendix or (b) such other procedures as the Parties may agree in accordance with the procedures set out in this Appendix Conditions for conducting a verification visit 4. Prior to a verification visit at the person’s premises: (a) a request for a verification visit shall be sent from the importing Party to the customs administration where the exporter or producer is located no later than 20 days before the visit regarding: a. the date(s) of the proposed verification b. the number and general location of exporters and producers to be visited in appropriate detail to facilitate any assistance by the customs administration where the exporter or producer is located, but does not need to specify the names of exporters or producers to be visited c. whether assistance from the customs administration where the exporter or producer is located will be requested and what type d. if relevant, the customs offences being verified, including relevant factual information available at the time of the notification related to the specific offences, which may include historical information and e. whether the importer claimed preferential tariff treatment (b) consent to have access to the relevant records or facilities must be obtained from the person whose premises are subject to the verification in accordance with paragraphs 6 and 12 Note: After receiving this request, the customs administration where the exporter or producer is located must acknowledge receipt of the request of a proposed site visit and may request information from the importing Party regarding logistical arrangements or provision of requested assistance in order to plan for the visit. 5. If an importing Party seeks to conduct a visit and did not provide the names of the exporters or producers to be visited 20 days prior to the visit, it must provide the customs administration where the exporter or producer is located with this list in a timely manner and prior to the date of the first visit to an exporter or producer. 6. The person whose premises are subject to the verification must give consent for the customs administration to conduct the verification visit either prior to the site visit if this would not undermine the effectiveness of the site visit or no later than the time of the visit. 7. At the time the consent is requested, the importing Party must inform the person whose premises are subject to the verification of: a. the legal authority for the visit b. the specific purpose of the visit and c. the names and titles of the officials performing the visit 8. The importing Party, on completion of the visit must: (a) inform the customs administration where the exporter or producer is located of its preliminary findings if requested by that customs administration (b) provide the customs administration where the exporter or producer is located with a written report of the results of the visit, including any findings, upon written request by that customs administration, no later than 90 days after the request (c) inform the exporter or producer that they may request a written report of the results of the verification visit. and if requested, provide that exporter or producer with a written report of the results of the visit, including any findings Note: Communication must be limited to the importing Party and the customs administration where the exporter or producer is located. Assistance in conducting a verification visit 9. Officials of the customs administration where the exporter or producer is located may accompany the officials of the importing Party during the site visit. 10. The officials of the customs administration where the exporter or producer is located may, in accordance with its laws and regulations, assist with the verification on request of the importing Party or on its own initiative assist with the verification and provide to the extent possible, information it has that is relevant to conduct the site visit. Postponement of verification visit 11. If the person identified in paragraph 6 is not able to receive the importing Party at that time, the site visit will be conducted on the following day unless the importing Party agrees otherwise or the exporter or producer of textile or apparel goods, or the person having the capacity to consent on behalf of the exporter or producer, substantiates a valid reason acceptable to the importing Party as to why the site visit cannot occur. 12. If the person identified in paragraph 6 does not have a valid reason acceptable to the importing Party that the site visit cannot take place on the following working day, the importing Party may deem permission for the site visit or access to the records or facilities to be denied. 13. If the person being requested to consent to a visit in accordance with paragraphs 4 denies permission or access request under paragraph 6, the visit will not occur. The importing Party shall give consideration to any reasonable alternative dates proposed, taking into account the availability of relevant employees or facilities of the person visited. Denial or withdrawal of preferential tariff treatment 14. The customs administration conducting the verification visit may deny or withdraw the preferential tariff treatment from the goods that are the subject of verification: (a) for a reason listed in the “Denial or Withdrawal of Preferential Tariff Treatment” Section of Appendix I (b) if, pursuant to a verification visit under this Appendix it has not received sufficient information to determine that the textile or apparel good qualifies as originating (c) if, pursuant to a request for a verification visit under this Appendix, access or permission for the visit is denied, the importing Party is prevented from completing the visit, or the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer does not provide access to the relevant records or facilities during a visit 15. The importing Party shall not deny a claim for preferential tariff treatment solely on the grounds that the Party where the exporter or producer is located did not provide requested assistance or information. Written statement 16. Prior to issuing a written determination, if an importing Party conducts a site visit under paragraph 3(a) of this Appendix and, as a result, intends to deny preferential tariff treatment to a textile or apparel good, it shall, inform the importer and any exporter or producer that provided information directly to the importing Party of the preliminary results of the verification in writing. 17. The customs administration conducting the verification will provide the importer, exporter, or producer with a written statement on whether the goods qualify for preferential tariff treatment, detailing the findings and the legal basis on which the determination was made. 18. Where the written statement includes a determination that the goods are non-originating , a notice of intent to deny preferential tariff treatment must also be provided to the exporter or producer that provided information directly to the importing Party. It will identify a time period in which further information can be provided and will include the date after which preferential tariff treatment will be withdrawn for the goods verified. If advance notice for a site visit was not given, the importer, exporter or producer may request an additional 30 days to provide additional information to support the claim for preferential tariff treatment. 19. If information is brought forward, the information will be reviewed to determine if the goods qualify for preferential tariff treatment. 20. Written statements and notices of intent to deny must be sent by any method that produces confirmation of receipt. Note: For Pattern of Conduct by an Importer, Exporter, or Producer Regarding False or Unsupported Origin Certification, Review and Appeal, and Evidence of Fraud, see Appendix I Guidelines for CUSMA Verifications", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html" + }, + { + "id": "dmemo-D11-4-20-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-20", + "marginal_note": "References", + "part": "Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act NAFTA and CCFTA Verification of Origin Regulations CIFTA Verification of Origin Regulations CCRFTA Verification of Origin Regulations CPFTA Verification of Origin Regulations CCOFTA Verification of Origin Regulations CJFTA Verification of Origin Regulations CPAFTA Verification of Origin Regulations Other references North America Free Trade Agreement Canada-Chile Free Trade Agreement Canada-Israel Free Trade Agreement Canada-Costa Rica Free Trade Agreement Canada-Peru Free Trade Agreement Canada-Colombia Free Trade Agreement Canada-Jordan Free Trade Agreement Canada-Panama Free Trade Agreement Canada-Honduras Free Trade Agreement Canada-Korea Free Trade Agreement Comprehensive and Progress Trans-Pacific Partnership Agreement Canada-United States-Mexico Agreement Customs Notice 14-023 Customs Notice 14-033 Customs Notice 18-27 Customs Notice 20-22 D11-4-2 , D11-4-14 , D11-4-18 , D11-4-19 , D11-4-21 , D11-4-24 , D11-4-26 , D11-4-29 , D11-4-30 , D11-4-31 , D11-4-33 , D11-4-34 , D11-4-35 , D11-6-7 , D17-1-21 and D20-1-5 Superseded memorandum D D11-4-20 dated August 7, 2018", + "history": "", + "last_amended": "2022-02-13", + "current_to": "2022-02-13", + "citation": "Memorandum D11-4-20", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-20-eng.html" + }, + { + "id": "dmemo-D11-4-21-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-21", + "marginal_note": "Legislation", + "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries", + "division": "", + "heading": "", + "text": "- Sections 42.1 and 97.201 of the Customs Act\n- CEFTA Verification of Origin of Imported Goods Regulations\n- CEFTA Verification of Origin of Exported Goods Regulations", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html" + }, + { + "id": "dmemo-D11-4-21-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-21", + "marginal_note": "Guidelines and general information", + "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries", + "division": "", + "heading": "", + "text": "1. Verifications of origin determine whether goods claimed as originating under a free trade agreement satisfy the rules of origin and are entitled to a preferential tariff treatment accorded under that free trade agreement.\n2. Verification procedures have been developed for each of the free trade agreements. The guidelines set out in the appendices outline and explain the procedures that customs administrations must follow when conducting a verification of origin. Appendix A outlines the procedures to be used for CEFTA verifications and Appendix B outlines the procedures for CETA , CUFTA , and CUKTCA verifications.\n3. These guidelines also provide exporters, producers and suppliers in Canada with an overview of the procedures that will take place should they be subject to a verification of origin.\n4. Should importers, exporters, producers or suppliers in Canada require confirmation of procedures during verification, they are advised to contact the customs administration proposing to conduct the verification.\n5. For purposes of the Appendices, \"customs administration\" means, for Canada, the Canada Border Services Agency (CBSA).\n6. Where goods have been accounted for and a preferential rate of duty has been claimed under a free trade agreement, import accounting documents and exporter or producer records are reviewed during a verification to ensure that the goods do in fact qualify as originating in the corresponding territory.\n7. This process requires that importers be in possession of a valid exporter's Certificate of Origin. Information concerning the proof of origin requirements for commercial importations for which a preferential tariff treatment is claimed is contained in Memorandum D11-4-2 , Proof of Origin of Imported Goods .\n8. Prior to initiating a verification, where a Certificate of Origin is not properly completed or additional details are needed, information may be requested from the importer, exporter, or producer to determine if the Certificate of Origin is valid. Refer to Memorandum D11-4-14 , Certification of Origin Under Free Trade Agreements , for instructions on the completion of the Certificate of Origin.\n9. Record-keeping requirements for importers, exporters and producers, as the case may be, in:\n- (a) Canada, are for a period of not less than six years\n- (b) an EFTA country (Iceland, Norway, Switzerland and Liechtenstein), are for a period of not less than three years\n- (c) an European Union country or other CETA beneficiary, are for a period of not less than three years\n- (d) Ukraine, are for a period of not less than three years; and\n- (e) a CUKTCA beneficiary, are for a period of not less than three years\n10. Information concerning the maintenance of records and books for importers, exporters, and producers in Canada is contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers , and Memorandum D20-1-5 , Maintenance of Records and Books in Canada by Exporters and Producers .\nAdditional information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A – Guidelines for CEFTA verifications of imported and exported goods 1. Under the CEFTA , a verification of origin is conducted by the customs administration of the exporting country upon request and on behalf of the customs administration of the importing country. ( Customs Act 42.1(1.1) and 97.201(1)) 2. As part of the verification process, documentation collected during the course of verification may be shared between the customs administration requesting the verification and the customs administration conducting the verification. ( Customs Act 42.1 (1.1), 97.201(1) and 107.(8)) Verification of origin of goods imported into Canada Initiating a verification 3. Initiation of the verification of goods imported into Canada is the responsibility of the CBSA ( Customs Act 42.1(1.1)). Scope of a verification 4. The purpose of a CEFTA verification of imported goods is to determine whether goods imported into Canada from an EFTA country are entitled to the preferential rate of duty accorded under the free trade agreement. Method of verification 5. The CBSA shall conduct a verification of origin by requesting, by any method that produces confirmation of receipt, the customs administration of the EFTA country of export to conduct the verification on CBSA’s behalf and provide an opinion as to whether the goods are originating ( Customs Act 42.1(1.1)). Detrimental reliance under CEFTA 6. In accordance with 42.3(5) of the Customs Act , where the origin is re-determined and the EFTA exporter demonstrates that it relied in good faith and to its detriment on a ruling made by a CEFTA customs administration concerning the tariff classification or value of non-originating material used in the production of the goods, the re-determination shall apply only to importations of the goods made after the date of the re-determination . Origin opinion and decision 7. Upon receipt of the opinion that contains the verification information and the results of the verification from the EFTA customs administration, the CBSA will review the verification findings and make a decision as to whether the good originates. The importer will be notified of the CBSA’s decision ( Customs Act 59.(1)). Denial or withdrawal of preferential tariff treatment 8. In accordance with 42.1(3) of the Customs Act , the CBSA may deny or withdraw the preferential tariff treatment from the goods that are the subject of the verification where: (a) the customs administration of the EFTA country of export fails to conduct a verification or provide an opinion as to whether the goods are originating or (b) the verification information received from the EFTA country of export is not sufficient to allow the CBSA to determine whether the goods are originating Review and appeal 9. A decision resulting in the re-determination of the origin of the goods and withdrawal of preferential tariff treatment is appealable by the importer ( Customs Act 60.(1)). 10. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency . Verification of origin of goods exported from Canada Initiating a verification 11. Initiation of the verification of goods exported from Canada is the responsibility of the customs administration of the EFTA country of import ( Customs Act 97.201(1)). Scope of verification 12. The purpose of a CEFTA verification of exported goods is to determine whether goods exported from Canada to an EFTA country meet the rules of origin. Manner of conducting a verification of origin ( Customs Act 97.201(2)) 13. Upon receipt of a request from the EFTA country of import to verify the originating status of a good, the CBSA will conduct the verification on their behalf by communicating with the exporter or producer in Canada by way of: (a) visits to the premises (b) verification questionnaires (c) verification letters or (d) a review of any other information received by the exporter or producer of the good Conditions for conducting a verification visit 14. The officer conducting a verification visit shall send a written notice of the intent to conduct a verification to the exporter or producer whose premises are the subject of the verification visit. Observers 15. If requested by the customs administration of the EFTA country of import, the exporter whose premises are the subject of the verification visit may permit the participation of an observer from that EFTA customs administration by providing consent to the CBSA. Audit report 16. As part of the origin verification, the exporter will be provided with a report outlining the verification officers' preliminary findings. Origin opinion and decision 17. Upon completion of the origin verification: (a) the EFTA customs administration requesting the verification will be provided an opinion by the CBSA, by any method that produces confirmation of receipt, regarding whether or not the good originates, including any supporting documents that may be requested by that customs administration ( Customs Act 97.201(3) and 107.(8)) and (b) the exporter or producer of the goods, who was subject to the verification of origin, will be provided a decision as to whether the good originates ( Customs Act 97.201(4) and 97.201(5)) Review and appeal 18. The origin decision is appealable under section 60 of the Customs Act by the exporter or producer who received a notice under subsection 59 (2) of the Customs Act . Evidence of fraud 19. Fraudulent certification by a Canadian exporter or producer is subject to prosecution under the laws of Canada.\nAppendix B – Guidelines for CETA , CUFTA , and CUKTCA verifications of imported and exported goods 1. Under the CETA , CUFTA , and CUKTCA a verification of origin is conducted by the customs administration of the exporting country upon request and on behalf of the customs administration of the importing country. ( Customs Act 42.1(1.1) and 97.201(1)) 2. As part of the verification process, documentation collected during the course of the verification may be shared between the customs administration requesting the verification and the customs administration conducting the verification. ( Customs Act 42.1 (1.1), 97.201(1) and 107.(8)) Verification of origin of goods imported into Canada Initiating a verification 3. Initiation of the verification of goods imported into Canada is the responsibility of the CBSA ( Customs Act 42.1(1.1)). Scope of a verification 4. The purpose of a CETA , CUFTA , and CUKTCA verification of imported goods is to determine whether goods imported into Canada from an EU country or other CETA beneficiary country, Ukraine, or a CUKTCA beneficiary are entitled to the preferential rate of duty accorded under the free trade agreement. Method of verification 5. The CBSA shall conduct a verification of origin by requesting, by any method that produces confirmation of receipt, the customs administration of the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary, as the case may be, to conduct the verification on CBSA’s behalf and provide a written report as to whether the goods are originating ( Customs Act 42.1(1.1)). Origin written report and decision 6. Upon receipt of the written report that contains the verification information and the results of the verification from the EU country or other CETA beneficiary customs administration, the customs administration of Ukraine, or the CUKTCA beneficiary customs administration, as the case may be, the CBSA will review the verification findings and make a decision as to whether the good originates. The importer will be notified of the CBSA’s decision ( Customs Act 59.(1)). Denial or withdrawal of preferential tariff treatment 7. In accordance with 42.1(3) of the Customs Act , the CBSA may deny or withdraw the preferential tariff treatment from the goods that are the subject of the verification where: (a) the customs administration of the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary fails to conduct a verification or provide a written report as to whether the goods are originating or (b) the verification information received from the EU country of export or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary is not sufficient to allow the CBSA to determine whether the goods are originating Review and appeal 8. A decision resulting in the re-determination of the origin of the goods and withdrawal of preferential tariff treatment is appealable by the importer ( Customs Act 60.(1)). 9. Information concerning appeals is contained in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency. Verification of origin of goods exported from Canada Initiating a verification 10. Initiation of the verification of goods exported from Canada is the responsibility of the customs administration of the EU country of import or other CETA beneficiary, Ukraine, or a CUKTCA beneficiary. ( Customs Act 97.201(1)). Scope of verification 11. The purpose of a CETA , CUFTA , or CUKTCA verification of exported goods is to determine whether goods exported from Canada to an EU country or other CETA beneficiary, Ukraine, or a CUKTCA beneficiary, as the case may be, meet the rules of origin. Manner of conducting a verification of origin ( Customs Act 97.201(2)) 12. Upon receipt of a request from the EU country of import or other CETA beneficiary, Ukraine, or the CUKTCA beneficiary, as the case may be, to verify the originating status of a good, the CBSA will conduct the verification on their behalf, by communicating with the exporter or producer of the good in Canada by way of: (a) visits to the premises (b) verification questionnaires (c) verification letters or (d) a review of any other information received by the exporter or producer of the good, or the producer or supplier of a material Conditions for conducting a verification visit 13. The officer conducting a verification visit shall send a written notice of the intent to conduct a verification to the exporter or producer whose premises are the subject of the verification visit. Audit report 14. As part of the origin verification, the exporter will be provided with a report outlining the verification officers' preliminary findings. Origin written report and decision 15. Upon completion of the origin verification: (a) the EU country’s or other CETA beneficiary customs administration, Ukraine’s customs administration, or the CUKTCA beneficiary customs administration requesting the verification will be provided a written report by the CBSA, by any method that produces confirmation of receipt, regarding whether or not the good originates, including any supporting documents that may be requested by that customs administration ( Customs Act 97.201(3) and 107.(8)); and (b) the exporter or producer of the goods, who was subject to the verification of origin, will be provided a decision as to whether the good originates ( Customs Act 97.201(4) and 97.201(5)). Review and appeal 16. The origin decision is appealable under section 60 of the Customs Act by the exporter or producer who received a notice under subsection 59 (2) of the Customs Act . Evidence of fraud 17. Fraudulent certification by a Canadian exporter or producer is subject to prosecution under the laws of Canada.", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html" + }, + { + "id": "dmemo-D11-4-21-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-21", + "marginal_note": "References", + "part": "Procedures for verifications of origin under a Free Trade Agreement with European countries", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act CEFTA Verification of Origin of Imported Goods Regulations CEFTA Verification of Origin of Exported Goods Regulations Other references Canada-EFTA Free Trade Agreement Canada-European Union Comprehensive Economic and Trade Agreement Canada-Ukraine Free Trade Agreement Canada-United Kingdom Trade Continuity Agreement D11-4-2 , D11-4-14 , D11-6-7 , D17-1-21 and D20-1-5 Customs Notice 17-25 Customs Notice 17-29 Customs Notice 21-08 Superseded memorandum D", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-21-eng.html" + }, + { + "id": "dmemo-D11-4-22-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-22", + "marginal_note": "Legislation", + "part": "Tariff Preference Levels", + "division": "", + "heading": "", + "text": "- Customs Tariff\n- Export and Import Permit Act\nStatutory instruments\n- Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Chile Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Costa Rica Customs Duty Remission Order Imports of Certain Textile and Apparel Goods from Honduras Customs Duty Remission Order\nRegulations\n- NAFTA Rules of Origin Regulations\n- CCFTA Rules of Origin Regulations\n- CCRFTA Rules of Origin Regulations\n- CHFTA Rules of Origin Regulations\n- CUSMA Rules of Origin Regulations", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html" + }, + { + "id": "dmemo-D11-4-22-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-22", + "marginal_note": "Guidelines and general information", + "part": "Tariff Preference Levels", + "division": "", + "heading": "", + "text": "General\n1. TPL mechanisms of NAFTA , CCFTA , CCRFTA , CHFTA and CUSMA provide rates of duty, equivalent to those of originating goods, to specified quantities of certain non-originating textile and apparel goods traded between the parties to each respective agreement, on condition that the goods have undergone specified manufacturing processes in the territory of one of the parties to the agreement (refer to Appendices A, B, C, D, and E). The remission orders discussed in this memorandum implement in part the TPL mechanisms for goods imported into Canada. In particular, the orders specify the goods which may be eligible for TPL treatment, the rates of duty that apply under the TPL program, the manufacturing processes goods are required to undergo in the territory of the parties to each agreement, and the documentation needed to support a request for remission.\n2. The TPL remission orders also specify that the quantities of goods eligible for TPL treatment are the quantities set out in the relevant schedules of the FTA s identified in paragraph 1. The annual TPL quantities are found in Appendices A, B, C, D, and E. TPL utilization reports can be viewed on the website of Global Affairs Canada.\nNote : Despite the wording of the TPL remission order, the Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order , no TPL quantity has been agreed upon for goods imported into Canada from the United States that fall within the definition of “fabric and made- up goods” in section 1 of the Order, other than for goods in Chapter 60 or, for the purposes of the CUSMA , heading 63.03 of the Harmonized System (HS).\n3. Any request for NAFTA TPL treatment will be considered for goods imported from the United States or Mexico prior to the CUSMA entry into force date of July 1, 2020 , provided TPL quantities are available.\nTariff treatments\n4. The NAFTA and CUSMA TPL rate of customs duty is the United States tariff rate, for goods imported from the United States, or the Mexico tariff rate, for goods imported from Mexico. The CCFTA TPL rate of customs duty is the Chile tariff rate. The CCRFTA TPL rate of customs duty is the Costa Rica tariff rate. The CHFTA TPL rate of customs duty is the Honduras tariff rate. Importations of goods that exceed the annual quantitative limit provided under a NAFTA TPL , CCFTA TPL , CCRFTA TPL , CHFTA TPL , or CUSMA TPL are subject to the Most-Favoured-Nation (MFN) tariff treatment.\nCertification requirements: Exporter's certification of non-originating textile goods\n5. In order to receive a TPL benefit, the Exporter’s Certification of Non-originating Textile Goods (Certification) must be in the importer’s possession at the time of release of the goods, or at any other time when the importer declares on the customs documentation that they are in possession of this Certification. The importer is certifying that the goods meet the requirements set out in Appendix 6 of Annex 300-B to Chapter Three of NAFTA , Appendix 5.1 of Annex C-00-B to Chapter C of CCFTA , Appendix III.1.6.1 of Annex III.1 to Chapter III of CCRFTA , Section 5 of Annex 3.1 to Chapter 3 of CHFTA , or Section C of Annex 6-A to Chapter 6 of CUSMA .\nNote: Certification requirements are found in the respective countries’ Remission Orders found in “Legislation – Statutory instrument” section of this memorandum.\n6. The completed Certification may be provided on a separate sheet attached to the invoice, or it may be a statement written directly on the invoice. It is not mandatory to include the Certification with the release or accounting documentation, but it must be available for presentation to the Canada Border Services Agency (CBSA) upon request.\nNote : The number of the invoice to which the Certification refers must be included on the Certification.\n7. Certification may be completed in English, French, or Spanish. Where the Certification is in Spanish and the CBSA requests to see it, the CBSA may make a further request to the importer to provide an English or French translation of the Certification. If such further request is made, the CBSA will allow a reasonable period of time for the importer to obtain the translation.\nNote : The importer is not required to obtain an English or French translation of a Spanish Certification until and unless such a further request is made.\n8. Since goods qualifying under the TPL provisions are not originating goods under the NAFTA Rules of Origin Regulations , CCFTA Rules of Origin Regulations , CCRFTA Rules of Origin Regulations , CHFTA Rules of Origin Regulations , or CUSMA Rules of Origin Regulations , these cannot be certified as originating on a NAFTA Certificate of Origin, CCFTA Certificate of Origin, CCRFTA Certificate of Origin, CHFTA Certificate of Origin or CUSMA Certification of Origin.\nImport permit requirements\n9. All TPL -eligible imports require an import permit issued by the Trade Controls Bureau at Global Affairs Canada or via customs brokers authorized by the Trade Controls Bureau.\n10. In order to receive a TPL benefit, the importer must possess an appropriate import permit specifying TPL entitlement for the goods. This import permit must be available for presentation to the CBSA upon request.\n11. Global Affairs Canada/Customs Automated Permit System (EXCAPS) provides for the electronic transmission of permit information directly from Global Affairs Canada to the CBSA . This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when required under the Export and Import Permit Act . Global Affairs Canada will issue a transaction record to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices will be required to present a copy of the transaction record to substantiate that a permit has been issued by Global Affairs Canada. Please refer to CBSA Memorandum D19-10-2 , Administration of the Export and Import Permits Act (Importations) for the most current information on the transmission of permit information between Global Affairs Canada and CBSA .\n12. The transaction number assigned to the importation must be recorded on the import permit, and the import permit number must be recorded on the customs documentation.\n13. An import permit becomes valid when the permit information has been transmitted electronically by Global Affairs Canada to the CBSA office where goods are to be released.\n14. Where a TPL permit has not been obtained by the date of accounting, the goods will be subject to the MFN Tariff Treatment.\nGoods imported from Mexico: Certificate of eligibility\n15. To obtain a TPL import permit for Mexican goods, an importer must first obtain a Certificate of Eligibility from the exporter. The exporter will have obtained this Certificate of Eligibility from the Mexican government. The importer must forward the Mexican Certificate of Eligibility number to Global Affairs Canada with the application for a TPL import permit. The Certificate of Eligibility must be available for presentation to the CBSA upon request.\n16. The Certificate of Eligibility is not a requirement for obtaining a TPL import permit for goods imported from the United States, Chile, Costa Rica or Honduras.\n17. To obtain a certificate of eligibility, Mexican exporters are asked to contact Trade Services Mexico ( Secretaria de Economia Mexico ).\nCanada Customs Coding Form and invoice requirements\n18. The importer must enter the appropriate Order in Council number in field 26 on the Canada Customs Coding Form in order to request TPL treatment at the time goods are accounted for. The relevant Order in Council numbers are:\n- NAFTA and CUSMA 98-1456\n- CCFTA 98-1455\n- CCRFTA 02-1863\n- CHFTA 14-983\n19. The importer must also enter code 10 in field 14 on the Canada Customs Coding Form for goods imported from the United States; code 11 for goods imported from Mexico; code 14 for goods imported from Chile; code 21 for goods imported from Costa Rica; and code 29 for goods imported from Honduras. In so doing, the importer is declaring that he is in possession of an Exporter’s Certification of Non-originating Textile Goods.\nNote: Certification requirements are found in the respective countries’ remission orders found in “Legislation – Statutory Instruments” section of this memorandum.\n20. An invoice that covers both goods for which a preferential tariff treatment will be claimed through the use of TPLs and goods for which such treatment is not being claimed should be clearly and distinctively identified on the invoice. However, a separate invoice for the goods receiving the preferential tariff treatment is not required.\nReview and evaluation\n21. The CBSA will deny a request for NAFTA , CCFTA , CCRFTA , CHFTA , or CUSMA TPL treatment made at the time goods are accounted for if it is determined that the conditions of the applicable remission order have not been met – for example, if the required documentation has not been provided. A denial of TPL treatment, at the time goods are accounted for, will be made under subsection 115(2) of the Customs Tariff .\n22. Although goods qualifying for preferential tariff treatment under the TPL remission orders are not considered originating goods, and as such cannot be certified as originating on the relevant FTA Certificate of Origin, the documentation and associated production required to be entitled to the TPL is subject to verification under the Export and Import Permits Act .\nRefunds\n23. A request for TPL treatment may be made after goods have been accounted for, by requesting a refund of the duties paid. However, before a request for a refund can be made, a TPL import permit must be obtained. Global Affairs Canada may issue import permits for qualifying TPL goods after these have been imported, if the applicable quota for the year of importation has not been exceeded, and, where the goods are imported from Mexico, a Certificate of Eligibility has been obtained from the exporter.\n24. A request for TPL treatment by way of a refund is made by submitting a completed Canada Customs Adjustment Request to a CBSA office in the region where the goods were accounted for. Fields 14 and 20 on the Canada Customs Adjustment Request must be completed as indicated in paragraphs 18 and 19. Subsection 115(3) of the Customs Tariff must be indicated in the Justification for Request (field 37) to request the refund. The adjustment request must include the import permit, the Exporter’s Certification of Non-originating Textile Goods, and, if the goods are imported from Mexico, the Certificate of Eligibility.\nNote: Certification requirements are found in the respective countries’ remission orders found in “Legislation: Statutory Instruments” section of this memorandum.\nAdditional information\n25. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nThe following types of goods entering Canada may be eligible for TPL benefits under NAFTA .\nAppendix A: NAFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Mexico or the USA from non-originating fibres 52.01-52.03 from Mexico: 1,000,000 kg from the USA : 1,000,000 kg 55.09-55.11 man-made yarns spun in Mexico or the USA from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Mexico or the USA from non-originating yarn or knit from yarn spun in Mexico or the USA from non-originating fibres NIL from Mexico: 7,000,000 SME s from the USA : 2,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the NAFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Mexico or the USA from non-originating yarn or fabric NIL cotton or man-made fibre apparel from: Mexico: 6,000,000 SME s USA: 9,000,000 SME s wool apparel from: Mexico: 250,000 SME s USA: 919,740 SME s The quantities shown are those set out in Schedules 6.B.1 , 6.B.2, and 6.B.3 to Appendix 6 of Annex 300-B of the NAFTA . The 2,000,000 SME s from the United States are limited to goods of Chapter 60 of the HS .\nThe following types of goods entering Canada may be eligible for TPL benefits under CCFTA .\nAppendix B: CCFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Chile from non-originating fibres 52.01-52.03 500,000 kg 55.09-55.11 man-made yarns spun in Chile from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Chile from non-originating yarn or knit from yarn spun in Chile from non-originating fibres NIL cotton or man-made fibre fabrics and made-up goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CCFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 51-55 (containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 wool fabric and made-up textile goods woven or knit in Chile from non-originating yarn or knit from yarn spun in Chile from non-originating fibres NIL wool fabrics and made-up goods: 250,000 SME s Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Chile from non-originating yarn or fabric NIL cotton or man-made fibre apparel: 2,252,324 SMEs wool apparel: 112,614 SME s The quantities shown are those set out in the Schedules 5.B.1 , 5.B.2 and 5.B.3 to Appendix 5.1 of Annex C-00-B of the CCFTA . The TPL s for apparel were increased annually by two per cent for six consecutive years beginning January 1, 1998 .\nThe following types of goods entering Canada may be eligible for TPL benefits under CCRFTA .\nAppendix C: CCRFTA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Costa Rica from non-originating fibres 52.01-52.03 150,000 kg 55.09-55.11 man-made yarns spun in Costa Rica from non-originating fibres 55.01-55-07 Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Costa Rica from non-originating yarn or knit from yarn spun in Costa Rica from non-originating fibres NIL cotton or man-made fibre fabrics and made-up goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CCRFTA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.29, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 51-55 (containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 wool fabric and made-up textile goods woven or knit in Costa Rica from non-originating yarn or knit from yarn spun in Costa Rica from non-originating fibres NIL wool fabrics and made-up goods: 250,000 SME s Apparel 61, 62 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Costa Rica from non-originating yarn or fabric NIL 1,379,570 SMEs The quantities shown are those set out in the Schedules 6.B.1 , 6.B.2 and 6.B.3 to Appendix III.1.6.1 of Annex III.1 of the CCRFTA . The TPL s for apparel were increased annually by two per cent for three consecutive years beginning one year after entry into force of the CCRFTA ( November 1, 2002 ).\nThe following types of goods entering Canada may be eligible for TPL benefits under CHFTA .\nAppendix D: CHFTA Tariff Preference Levels (TPLs) HS classification Description Process Quantity 51-55, 58, 60 and 63 wool, cotton or man-made fibre fabrics or made-up textile goods woven or knit in Honduras from non-originating yarn or knit from yarn spun in Honduras from non-originating fibres or filaments fabric or made-up textile goods: 1,000,000 SME s 9404.90 finished and cut and sewn or otherwise assembled in Honduras from fabric or yarn produced or obtained outside the CHFTA territories 61, 62 apparel cut (or knit to shape) and sewn or otherwise assembled in Honduras from non-originating fabric or yarn apparel goods: 4,000,000 SME s The quantities shown are those set out in Section 5 of Annex 3.1 to Chapter 3 of CHFTA .\nThe following types of goods entering Canada may be eligible for TPL benefits under CUSMA .\nAppendix E: CUSMA Tariff Preference Levels (TPLs) HS classification Description Process From Quantity Spun yarns 52.05-52.07 cotton yarns spun in Mexico or the USA from non-originating fibres 52.01-52.03 from Mexico: 1,000,000 kg from the USA : 1,000,000 kg NIL 55.09-55.11 man-made yarns spun in Mexico or the USA from non-originating fibres 55.01-55-07 56.05 metalized yarn formed in the USA from non-originating fibres NIL Fabric and made-up goods 52-55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60 and 63 cotton or man-made fibre fabrics or made-up textile goods woven or knit in Mexico or the USA from non-originating yarn or originating yarn produced from non-originating fibre, or knit from yarn spun in Mexico or the USA from non-originating fibres NIL from Mexico: 7,000,000 SMEs from the USA: 15,000,000 SMEs 9404.90 finished and cut and sewn or otherwise assembled from fabrics [see next column] produced or obtained outside the CUSMA territories 5208.11-5208.29, 5209.11-5209.29, 5210.11-5210.29, 5211.11-5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11-5513.19, 5514.11-5514.19, 5516.11, 5516.21, 5516.31, 5516.41, 5516.91 Apparel 61, 62, and 96.19 cotton or man-made fibre apparel or wool apparel Cut (or knit to shape) and sewn or otherwise assembled in Mexico or the USA from non-originating yarn or fabric NIL cotton or man-made fibre apparel from: Mexico: 6,000,000 SME s USA : 20,000,000 SME s wool apparel from: Mexico: 250,000 SME s USA : 700,000 SME s The quantities shown are those set out in Appendix 1, 2, and 3 to Annex 6-A of the CUSMA . The 15,000,000 SME s from the United States are limited to goods of Chapter 60 or heading 63.03 of the HS .", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html" + }, + { + "id": "dmemo-D11-4-22-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-22", + "marginal_note": "References", + "part": "Tariff Preference Levels", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file 4571-11-20 Legislative references Imports of Certain Textile and Apparel Goods From Mexico or the United States Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Chile Customs Duty Remission Order Imports of Certain Textile and Apparel Goods From Costa Rica Customs Duty Remission Order Imports of Certain Textile and Apparel Goods from Honduras Customs Duty Remission Order NAFTA Rules of Origin Regulations CCFTA Rules of Origin Regulations CCRFTA Rules of Origin Regulations CHFTA Rules of Origin Regulations CUSMA Rules of Origin Regulations Customs Tariff Export and Import Permit Act Other references D19-10-2 Global Affairs Canada North American Free Trade Agreement (NAFTA) Canada-Chile Free Trade Agreement (CCFTA) , Canada-Costa Rica Free Trade Agreement (CCRFTA) Canada-Honduras Free Trade Agreement (CHFTA) Canada-United States-Mexico Agreement (CUSMA) Canada Customs Coding Form Canada Customs Adjustment Request Superseded memorandum D D11-4-22 dated September 26, 2016", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-22", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-22-eng.html" + }, + { + "id": "dmemo-D11-4-24-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-24", + "marginal_note": "Guidelines and General Information", + "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations for Chapters C and E of the CCFTA have been agreed to by the governments of Canada and Chile. The Uniform Regulations elaborate in detail how the CCFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter E, and national treatment and market access under Chapter C, and are to be read in conjunction with these Chapters. They are designed to ensure consistent and uniform treatment of, and greater certainty for importers, exporters, and producers in the two countries.\n2. The Uniform Regulations were implemented in Canada through Canadian legislation, regulations, or departmental policy, all of which are reflected in the Memoranda D series.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html" + }, + { + "id": "dmemo-D11-4-24-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-24", + "marginal_note": "Appendix", + "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)", + "division": "", + "heading": "", + "text": "Uniform Regulations for the Interpretation, Application, and Administration of Chapters C (National Treatment and Market Access for Goods) and E (Customs Procedures) of the Canada-Chile Free Trade Agreement\nThe Government of Canada and the Government of Chile, pursuant of Article E-11(1) of the Canada-Chile Free Trade Agreement, adopt the following Uniform Regulations regarding the interpretation, application and administration of Chapters C and E of the Canada-Chile Free Trade Agreement.\nSection A – Certification of Origin\nArticle I: Certificate of Origin\n1. The Certificate of Origin referred to in Article E-01(1) of the Canada-Chile Free Trade Agreement (hereinafter \"the Agreement\") shall be:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I.1a;\n- (b) in a printed format or in such other medium or format as may be approved by the customs administration of the Party into whose territory the good is imported;\n- (c) completed by the exporter in accordance with these Uniform Regulations , including any instructions contained in the Certificate of Origin set out in Annex I.1a; and\n- (d) at the option of the exporter, completed in either the language of the Party into whose territory the good is imported or the language of the Party from whose territory the good is exported in accordance with Annex I.1d.\n2. For purposes of Article E-01(5)(a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party.\nArticle II: Obligations Regarding Importations\n1. For purposes of Article E-02(1)(a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in a territory of a Party completes in accordance with the requirements set out in Article I of these Uniform Regulations.\n2. For purposes of Article E-02(1)(c) of the Agreement:\n- (a) the importer shall, upon the request of the customs administration of the Party into whose territory the good is imported, provide a written translation of the Certificate of Origin in the language of that Party; and\n- (b) where the customs administration of the Party into whose territory the good is imported determines that a Certificate of Origin is illegible, defective on its face or has not been completed in accordance with Article I of these Uniform Regulations, the importer shall be granted a period of not less than five working days to provide the customs administration with a copy of the corrected Certificate.\n3. An importer that makes a corrected declaration of origin pursuant to Articles E-02(1)(d) and (2)(b) of the Agreement, and pays any duties owing shall not, in accordance with Article E-02(2)(b), be subject to penalties, as set out in Annex II.3.\n4. Where as a result of an origin verification conducted under Article E-06 of the Agreement, the customs administration of a Party determines that a good that is covered by a Certificate of Origin that is applicable to multiple importations of identical goods in accordance with Article E-01(5)(b) does not qualify as an originating good, such Certificate may not be used to claim preferential tariff treatment for those identical goods after the date that the written determination is provided under Article E-06(9).\nArticle III: Exceptions\n1. The statement referred to in Article E-03(a) of the Agreement shall, where required by the customs administration of the Party into whose territory the good is imported, be attached to, handwritten, stamped or typed on the commercial invoice covering the good.\n2. For purposes of Article E-03 of the Agreement, \"series of importations\" is defined in Annex III.2.\nArticle IV: Obligations Regarding Exportations\n1. For purposes of Article E-04(1)(b) of the Agreement, \"promptly\" means \"immediately\".\n2. For purposes of Article E-04(3) of the Agreement, no Party may impose civil or administrative penalties on an exporter or producer of a good in its territory where the exporter or producer, prior to the commencement of an investigation by officials of that Party with authority to conduct a criminal investigation regarding the Certificate of Origin, provides the written notification referred to in Article E-04(1)(b).\n3. For purposes of Article E-04(1)(b) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article E-06(9) that the good is a non-originating good, the exporter or producer shall notify all persons to whom it gave a Certificate of Origin in respect of the good affected by the determination.\nSection B – Administration and Enforcement\nArticle V: Records\n1. The documentation and records required to be maintained under Article E-05 of the Agreement shall be kept in such a manner as to enable an officer of the customs administration of a Party, in conducting a verification of origin under Article E-06, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made with respect to a good imported into its territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed with respect to a good exported to the territory of the other Party.\n2. Importers, exporters and producers in the territory of a Party that are required to maintain documentation or records under Article E-05 of the Agreement shall be permitted, in accordance with that Party's law, to maintain such documentation and records in machine-readable form, provided that the documentation or records can be retrieved and printed.\n3. Exporters and producers that are required to maintain records pursuant to Article E-05(a) of the Agreement shall, subject to the notification and consent requirements provided for in Article E-06(2), make those records available for inspection by an officer of the customs administration of a Party conducting a verification visit and provide facilities for inspection thereof.\n4. A Party may deny preferential tariff treatment to a good that is the subject of an origin verification where the exporter, producer or importer of the good that is required to maintain records or documentation under Article E-05 of the Agreement:\n- (a) subject to paragraph 5, fails to maintain records or documentation relevant to determine the origin of the good in accordance with the requirements of the Agreement, these Uniform Regulations or the Uniform Regulations under Chapter D of the Agreement; or\n- (b) denies access to the records or documentation.\n5. Where the customs administration of a Party finds during the course of an origin verification that a producer of a good in the territory of the other Party has failed to maintain its records in accordance with the Generally Accepted Accounting Principles applied in the territory of the Party in which the good is produced as required by Article D-13(e) of the Agreement, the producer shall be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within 60 days of being informed in writing by the customs administration that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\n6. For purpose of Article E-05 of the Agreement and these Uniform Regulations, \"records\" include books as referenced in the Uniform Regulations under Chapter D.\nArticle VI: Origin Verifications\n1. For purposes of and according to Article E-06(1)(c) of the Agreement, the customs administration of a Party may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Articles E-06(1)(a) and (b), conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Party, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method of communication customarily used by the customs administration of the Party in conducting a verification.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under paragraph 1(b), it may, on the basis of a response of an exporter or producer to a communication referred to in paragraph 1(b), issue a determination under Article E-06(9) of the Agreement:\n- (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) that the good qualifies as an originating good.\n3. Where the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in the Uniform Regulations under Chapter D of the Agreement, the customs administration of the Party into whose territory the good was imported may not, during the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n4. The customs administration of a Party, in conducting a verification visit under Article E-06(1)(b) of the Agreement, shall send the notice referred to in Article E-06(2)(a) by certified or registered mail, or any other method that produces a confirmation of receipt by the exporter or producer whose premises are to be visited.\n5. Where the exporter or producer of a good that is the subject of a proposed verification visit by the customs administration of a Party has not given its written consent to a visit under Article E-06(4) of the Agreement, the customs administration may determine that the good does not qualify as an originating good and may deny preferential tariff treatment to that good.\n6. For purposes of Article E-06(7) of the Agreement, an exporter or producer of a good shall identify to the customs administration conducting a verification visit any observers designated to be present during such visit.\n7. Each Party shall identify to the other Party, on or before the date the Agreement enters into force, the office to which notice shall be sent under Article E-06(2)(a)(ii) of the Agreement.\n8. For purposes of Article E-06(5) of the Agreement, a notice of postponement of a verification visit shall be made in writing and shall be sent to the address of the customs office that sent the notice of intention to conduct a verification visit.\n9. The common standards for the written questionnaires referred to in Article E-06(1)(a) of the Agreement are set out in Annex VI.9.\n10. Where, pursuant to Article D-03(2) of the Agreement, a producer of a motor vehicle as defined in Article D-16 elects to average its regional value-content calculation over its fiscal year, the customs administration of the Party into whose territory the motor vehicle was imported may request, in writing, that the producer submit a cost submission reflecting the actual costs incurred in the production of the category of motor vehicles for which the election was made.\n11. Where the customs administration of a Party requests that a cost submission be submitted by the producer of a motor vehicle under paragraph 10, such cost submission shall be submitted within 180 days after the close of that producer's fiscal year or within 60 days from the date on which the request was made, whichever is later.\n12. Where the customs administration of a Party sends a written request under paragraph 10, such a request shall constitute a verification letter under paragraph 1(a).\n13. The customs administration of a Party may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Party, provided that the failure or refusal of the importer to obtain and supply such information shall not be considered as a failure of the exporter or producer to supply the information or as a ground for denying preferential tariff treatment.\n14. Nothing in this Article shall limit any right accorded under Chapter E of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n15. Where a customs administration conducts a verification of origin of a good under Article E-06(1)(a) of the Agreement or paragraph 1(a), it may send the verification letter or questionnaire by:\n- (a) certified or registered mail, or any other method that produces confirmation of receipt by the exporter or producer; or\n- (b) any other method, regardless of whether it produces proof of receipt from the exporter or producer of the good.\n16. Where the customs administration of a Party has sent a verification letter or questionnaire to an exporter or producer of a good in the territory of the other Party and such exporter or producer fails to respond within the period specified therein, which shall be no less than 30 days from the date on which the verification letter or questionnaire was sent, the customs administration:\n- (a) shall send a subsequent verification letter or questionnaire (i) if requested by the Party from whose territory the good was exported, by the method set out in paragraph 15(a), or (ii) if not requested by the Party from whose territory the good was exported, by the method set out in paragraph 15(a) or (b); and\n- (b) may send, with that subsequent verification letter or questionnaire, the written determination referred to in Article E-06(9) of the Agreement, including a notice of intent to deny preferential tariff treatment referred to in paragraph 19.\n17. Where the customs administration of a Party sends a written determination under paragraph 16(b) and the exporter or producer fails to respond to the subsequent verification letter or questionnaire within 30 days:\n- (a) from the date of its receipt by the exporter or producer, where it was sent in accordance with paragraph 16(a)(i); or\n- (b) from the date of its receipt by the exporter or producer or from the date it was sent by the customs administration, as the case may be, in accordance with paragraph 16(a)(ii), the customs administration may deny preferential tariff treatment to the good.\n18. Where the customs administration of a Party does not send a written determination under paragraph 16(b) and the exporter or producer fails to respond to the subsequent verification letter or questionnaire within 30 days:\n- (a) from the date of its receipt by the exporter or producer, where it was sent in accordance with paragraph 16(a)(i), or\n- (b) from the date of its receipt by the exporter or producer or from the date it was sent by the customs administration, as the case may be, in accordance with paragraph 16(a)(ii), the customs administration may deny preferential tariff treatment to the good in accordance with paragraph 19.\n19. Where the customs administration of a Party determines, as a result of an origin verification, that a good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article E-06(9) of the Agreement shall:\n- (a) include a notice of intent to deny preferential tariff treatment with respect to that good that specifies the date after which preferential tariff treatment will be denied and the period during which the exporter or producer of the good may provide written comments or additional information regarding the determination; and\n- (b) if requested by the Party from whose territory the good is exported, be sent by certified or registered mail or by any other method that produces confirmation of receipt by the exporter or producer of the good.\n20. Where the customs administration of a Party determines on the basis of information obtained during a verification that a good does not qualify as an originating good:\n- (a) the date on which preferential tariff treatment may be denied pursuant to the notice referred to in paragraph 19, shall be no earlier than 30 days from the date on which (i) receipt of the written determination is confirmed by the exporter or producer, if a request has been made under subparagraph 19(b), and (ii) the customs administration sends the written determination, if no such request has been made; and\n- (b) before denying preferential tariff treatment, the customs administration shall take into account any comments or additional information provided by the exporter or producer during the period referred to in subparagraph (a).\n21. For purposes of Article E-06(10) of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Party that are established by the customs administration of the other Party on the basis of not fewer than two origin verifications of two or more importations of the goods that result in not fewer than two written determinations being sent to that exporter or producer pursuant to Article E-06(9) that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n22. For purposes of Article E-06(12) of the Agreement, \"consistent treatment\" means the established application by the customs administration of a Party that can be substantiated by the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than two years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article E-06(11) was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that customs administration on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that customs administration on the date of such determination.\n23. For purposes of Article E-06(12) of the Agreement, a person shall be entitled to rely on a ruling or advance ruling in accordance with Annex VI.23.\n24. A ruling or advance ruling referred to in paragraph 23 that is issued by the customs administration of a Party shall remain in force until modified or revoked.\n25. No modification or revocation of a ruling referred to in paragraph 23, other than an advance ruling, may be applied to a good that was the subject of the ruling and that was imported prior to the date of such modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions; or\n- (b) there has been a change in the material facts or circumstances on which the ruling was based.\n26. For purposes of Article E-06(11) of the Agreement, reference to the phrase, \"one or more materials used in the production of the good\" means materials that are used in the production of the good or that are used in the production of a material that is used in the production of the good.\n27. Article E-06(12)(a) of the Agreement in relation to Article E-06(11) includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment given on the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n28. Where the customs administration of a Party, in conducting a verification of origin of a good imported into its territory under Article E-06 of the Agreement, conducts a verification of the origin of a material that is used in the production of the good, the verification of the material shall be conducted in accordance with the procedures set out in:\n- (a) Articles E-06(1), (2), (3), (5), (7) and (8); and\n- (b) Paragraphs 1, 2, 3, 4, 6, 8, 13, 14, 15 and subparagraph 16(a).\n29. The customs administration of a Party, in conducting a verification of a material that is used in the production of a good pursuant to paragraph 28, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification under Article E-06(2) of the Agreement, as made applicable by paragraph 28.\n30. A Party shall not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article E-06(5) of the Agreement as made applicable by paragraph 28(a).\nSection C – Advance Ruling\nArticle VII: Advance Rulings\n1. For purposes of Article E-09 of the Agreement, the customs administration of a Party shall issue an advance ruling to a producer in the territory of the other Party of a material that is used in the production of a good in the territory of that other Party, provided that the good is to be subsequently imported into the territory of the Party, issuing the ruling, concerning any matter covered by Article E-09(1)(a) through (e) with respect to that material.\n2. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex VII.2.\n3. For purposes of Article E-09 of the Agreement, an application to the customs administration of a Party for an advance ruling shall be completed in the language of that Party as set out in Annex I.1d.\n4. Subject to paragraphs 5 and 6, the customs administration to which the application is made shall issue an advance ruling within 120 days of its receipt of all information reasonably required to process the application, including any supplemental information that may be requested.\n5. Each Party may provide that, where an application for an advance ruling is made to its customs administration that involves an issue that is the subject of:\n- (a) a verification of origin,\n- (b) a review by or appeal to the customs administration, or\n- (c) judicial or quasi-judicial review in its territory, the customs administration may decline to issue the ruling.\n6. For purposes of Article E-09(3) of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period, which shall not be less than 30 days, within which the applicant must provide the information; and\n- (b) the applicant has failed to provide the information within the period specified.\n7. Nothing in paragraph 5 or 6 shall be construed so as to prevent a person from reapplying for an advance ruling.\n8. For purposes of Article E-09(7) of the Agreement, \"importations of a good\" is defined in Annex VII.8.\nSection D – Review and Appeal\nArticle VIII: Review and Appeal\n1. A denial of preferential tariff treatment to a good by the customs administration of a Party under these Uniform Regulationsmay be appealed under Article E-10 of the Agreement by the exporter or producer of the good who completed the Certificate of Origin for the good in respect of which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article E-06(4).\n2. Where an advance ruling is issued under Article E-09 of the Agreement or paragraph 1 of Article VII of these Uniform Regulations, a modification or revocation of the advance ruling shall be subject to review and appeal under Article E-10.\n3. Where a Party denies preferential tariff treatment to a good on the basis:\n- (a) that a corrected Certificate of Origin has not been provided within the period set out in Article II(2)(b) of these Uniform Regulations, or\n- (b) of a failure to comply with a time limit under these Uniform Regulations or under the Agreement, except for the time limit under Article E-02(3) of the Agreement, with respect to the furnishing of records or other information to the customs administration of that Party;\nthe decision rendered on review and appeal under Article E-10(2)(a) of that determination shall be on the merits of whether the good qualifies as an originating good, provided that in the case of subparagraph (a) above, a corrected Certificate of Origin is provided to the customs administration of the Party.\nSection E – Tariff Elimination\nArticle IX: Tariff Elimination\n1. For purposes of Annex C-02.2 of the Agreement, each Party may notwithstanding that the requirements of Article E-02 and any other legal requirements imposed under its law have been satisfied, deny the applicable preferential tariff rate of duty set out in that Annex to an originating good imported into its territory:\n- (a) if, where contrary to the laws of that Party, the claim for preferential tariff treatment for the good is not supported by documentary evidence such as invoices, bills of lading or waybills that indicate the shipping route and all points of shipment and transshipment prior to the importation of the good into its territory; and\n- (b) if, where the good is shipped through or transshipped in the territory of a country that is not a Party under the Canada-Chile Free Trade Agreement, the importer of the good does not provide, on the request of that Party's customs administration, a copy of the customs control documents that indicate, to the satisfaction of the customs administration, that the goods remained under customs control while in the territory of such country.\nSection F – Final Provisions\nArticle X: Final Provisions\n1. For purposes of Chapter E of the Agreement and these Uniform Regulations, \"completed\" means completed, signed and dated.\n2. Each Party shall ensure that its customs procedures governed by the Agreement are in accordance with Chapter E of the Agreement and these Uniform Regulations.\n3. These Uniform Regulations shall enter into force on the date of the entry into force of the Agreement.\n4. For purposes of Chapter E of the Agreement and these Uniform Regulations, any reference to \"materials that are used in the production of the good\" or \"that are used in the production of a material that is used in the production of the good\" shall include materials that are incorporated into a good or material as defined in the Uniform Regulations for Chapter D.\nAnnex I.1a – Canada–Chile Free Trade Agreement\nCanada–Chile Free Trade Agreement – Certificate of Origin\nAnnex I.1d – Language of a Party\nFor purposes of these Uniform Regulations the language of a Party shall be, in the case of:\n- (a) Canada, English or French; and\n- (b) Chile, Spanish.\nAnnex II.3 – Corrected Declaration of Origin\nAn importer shall not be subject to penalties if, in the case of:\n- (a) Canada, the importer makes the corrected declaration within ninety days from the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) Chile, the importer makes the corrected declaration within 90 days from the date on which the importer has reason to believe that the declaration is incorrect and before the customs administration has initiated functions of verification or control of any kind.\nAnnex III.2 – Country-specific Definitions of \"Series of Importations\"\nFor purposes of Article E-03 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) Chile, when there are two or more import entries covering a good arriving the same day or released the same day, but covered by one invoice.\nAnnex VI.9 – Common Standards for Written Questionnaires\n1. For purposes of Article VI.9 of these Uniform Regulations, the Parties will seek to agree on uniform questions to be included in a general questionnaire.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under Article E-06(1)(a) of the Agreement, it shall send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article E-06(1)(a) of the Agreement, where the customs administration of a Party requires specific information not reflected in the general questionnaire, it may send a more specific questionnaire, according to the information required to determine whether the good that is the subject to the verification is an originating good.\n4. For purposes of Article VI of these Uniform Regulations, the verification questionnaires may, at the option of the exporter or producer, be completed in either the language of the Party into whose territory the good is imported, or the language of the Party in the territory in which the exporter or producer is located.\n5. Nothing in this Annex shall be interpreted to constrain the customs administration of a Party from requesting additional information in accordance with Article E-06(1)(a) of the Agreement and these Uniform Regulations.\nAnnex VI.23 – Rulings and Advance Rulings\nA person shall be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to section 43.1(1) of the Customs Act (Advance Rulings);\n- (b) Chile, in accordance with the provisions established in the Compendium of Customs Regulations (Resolution No. 2.400, of 1985); other resolutions issued by the National Customs Service; Customs Ordinance (D.F.L. No. 30, of 30.04.83); and other complementary rules and laws.\nAnnex VII.2 – Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article E-09(2) of the Agreement, each Party shall provide that a request for an advance ruling contain:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling, as the case may be hereinafter referred to as the applicant,\n- (b) where the applicant is (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producers of the good;\n- (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Party, such person provide, in accordance with its laws, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, on the basis of the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been the subject of (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Party, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, on the basis of the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Party to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including (i) a concise statement, within the scope of Article E-09(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. Where relevant to the issue that is the subject of the request for an advance ruling, the request shall include, in addition to the information referred to in paragraph 1:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the goods that has been issued to the applicant by the Party to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Party to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Party to classify the good, including (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) where practical and useful, a sample of the good.\n3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request shall include;\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification, if known; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur.\n4. Where the request for an advance ruling involves the application of a regional value-content requirement, the applicant shall indicate whether the request is based on the use of the transaction value or the net cost method, or both.\n5. Where the request for an advance ruling involves the use of the transaction value method, the request shall include:\n- (a) information sufficient to calculate the transaction value of the good in accordance with Schedule II of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement with respect to the transaction of the producer of the good, adjusted to an FOB basis;\n- (b) information sufficient to calculate the value of each material that is a non-originating material or the origin of which is unknown that is used in the production of the good in accordance with Section 7, and, where applicable, Section 6(10) of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement; and\n- (c) with respect to each material that is claimed to be an originating material that is used in the production of the good, a complete description of the material including the basis on which it is considered that the material originates.\n6. Where the request for an advance ruling involves the use of the net cost method, the request shall include:\n- (a) a listing of all products, period, and other costs relevant to determining the total cost of the good referred to under the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (b) a listing of all excluded costs to be subtracted from the total cost referred to under the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (c) information sufficient to calculate the value of each material that is a non-originating material or the origin of which is unknown that is used in the production of the good in accordance with section 7 of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement;\n- (d) the basis for any allocation of costs in accordance with Schedule VI of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement; and\n- (e) the period over which the net cost calculation is to be made.\n7. Where the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request shall include information sufficient to permit an examination of the factors enumerated in Schedules III or VII of the Uniform Regulations for the Interpretation, Application and Administration of Chapter D (Rules of Origin) of the Canada-Chile Free Trade Agreement, as applicable.\n8. Where the request for an advance ruling involves an issue of whether, with respect to an intermediate material under Article D-02(10) of the Agreement, the request shall contain sufficient information to determine the origin and value of the material in accordance with Article D-02(11).\n9. Where the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5, and 6 which is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n10. Where the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with Article VII.1 of these Uniform Regulations, in addition to the information required under paragraph 1, only that information, set out under paragraphs 2 and 3, which is relevant to the issue that is the subject of the advance ruling need be contained in the request.\nAnnex VII.8 – Country-specific Definitions of \"Importations of a Good\"\nFor purposes of Article E-09(7) of the Agreement, \"importations of a good\" means importations of a good:\n- (a) which, in the case of Canada, has been released pursuant to section 31 of the Customs Act ;\n- (b) which, in the case of Chile, has cleared customs in accordance with Book II, Title IV, of the Customs Ordnances of Chile (\"Ordenanza General de Aduana\") (DFL 30(83-04-13)).", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html" + }, + { + "id": "dmemo-D11-4-24-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-24", + "marginal_note": "References", + "part": "Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4571-6-6 Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D11-4-24 dated November 28, 1997", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-24", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-24-eng.html" + }, + { + "id": "dmemo-D11-4-26-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-26", + "marginal_note": "Guidelines and General Information", + "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations for Chapter V of CCRFTA have been agreed to by the governments of Canada and Costa Rica. The Uniform Regulations elaborate in detail how the CCRFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter V, and are to be read in conjunction with that Chapter. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in both countries.\n2. The Uniform Regulationswere implemented in Canada through Canadian legislation, regulations or departmental policy, all of which are reflected in departmental D-series Memoranda.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html" + }, + { + "id": "dmemo-D11-4-26-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-26", + "marginal_note": "Appendix", + "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)", + "division": "", + "heading": "", + "text": "Uniform Regulations for the Interpretation, Application and Administration of Chapter V (Customs Procedures) of the Canada-Costa Rica Free Trade Agreement\nThe Government of Canada and the Government of the Republic of Costa Rica, pursuant to Article V.11.1 of the Canada – Costa Rica Free Trade Agreement, adopt the following Uniform Regulationsregarding the interpretation, application and administration of Chapter V of the Canada – Costa Rica Free Trade Agreement hereinafter \"the Agreement\".\nSection I – Certification of Origin\nArticle I – Certificate of Origin\n1. The Certificate of Origin referred to in Article V.1.1 of the Agreement is the document to be used to certify that a good exported from the territory of one Party into the territory of the other Party qualifies as originating and, as a result, can be imported under the preferential tariff treatment established pursuant to Article III.3 of the Agreement, satisfying the other requirements established in the Agreement and in these Uniform Regulations.\n2. The Certificate of Origin referred to in Article V.1.1 of the Agreement will be:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I.2 (a) ;\n- (b) in a printed format or in such other medium or format that will be reproduced freely as may be approved by the customs administration of the Party into whose territory the good is imported;\n- (c) completed by the exporter in accordance with these Uniform Regulations , including any instructions contained in the Certificate of Origin set out in Annex I.2 (a) ; and\n- (d) at the option of the exporter, completed in either the language of the Party into whose territory the good is imported or the language of the Party from whose territory the good is exported in accordance with Annex I.2 (d) .\n3. For purposes of Article V.1.5 (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party.\nArticle II – Obligations Regarding Importations\n1. For purposes of Article V.2.1 (a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in a territory of a Party completes in accordance with the requirements set out in Article I of these Uniform Regulations.\n2. For purposes of Article V.2.1 (c) of the Agreement:\n- (a) the importer will, upon the request of the customs administration of the Party into whose territory the good is imported, provide a written translation of the Certificate of Origin in the language of that Party, and\n- (b) where the customs administration of the Party into whose territory the good is imported determines that a Certificate of Origin is illegible, defective or has not been completed in accordance with Article I of these Uniform Regulations, the importer will be granted a period of no fewer than ten (10) days to provide a copy of the new or corrected Certificate of Origin as requested by the Customs Administration.\n3. An importer that makes a corrected declaration of origin pursuant to Article V.2.1 (d) and 2 (b) of the Agreement, and pays any duties owing, as established in Annex II.3, will not be subject to penalties pursuant to Article V.2.2 (b) of the Agreement.\n4. Where as a result of an origin verification conducted under Article V.6 of the Agreement, the customs administration of a Party determines that a good that is covered by a Certificate of Origin that is applicable to multiple imports of identical goods in accordance with Article V.1.5 (b) of the Agreement does not qualify as an originating good, such Certificate will not be used to claim preferential tariff treatment for those identical goods after the date that the written determination is provided under Article V.6.12 of the Agreement.\n5. The provisions of Article V.2 of the Agreement do not exempt the importer from the obligation to pay customs duties and other tax obligations under the applicable law of the importing Party when the customs administration denies preferential tariff treatment to the imported good or goods, pursuant to Articles V.6.3, V.6.6 or V.6.12 of the Agreement, or when, based on verification, differences in the amount due are determined.\nArticle III – Exceptions\n1. The statement referred to in Article V.3 (a) of the Agreement will be equivalent in substance to the statement set out in Annex III.1 of these Uniform Regulations.\n2. The statement may be in electronic form or attached to the invoice covering the goods, be handwritten or typed or stamped on the invoice itself, where required by the customs administration of the Party into whose territory the good is imported.\n3. For purposes of Article V.3 of the Agreement, \"series of importations\" is defined in Annex III.3.\nArticle IV – Obligations Regarding Exportations\n1. For purposes of Article V.4.3 of the Agreement, no Party may impose penalties on an exporter or producer of a good in its territory where the exporter or producer provides, prior to the commencement of an investigation by officials of that Party with authority to conduct a criminal investigation regarding the Certificate of Origin, the written notification referred to in Article V.4.1 (b) of the Agreement.\n2. For purposes of Article V.4.1 (b) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article V.6.12 of the Agreement that the good is a non-originating good, the exporter or producer will notify all persons to whom it gave a Certificate of Origin with regard to the good affected by the determination.\nSection II – Administration and Enforcement\nArticle V – Records\n1. The documentation and records required to be maintained under Article V.5 of the Agreement will be kept in such a manner as to enable an officer of the customs administration of a Party, in conducting a verification of origin under Article V.6 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made with respect to a good imported into its territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed with respect to a good exported to the territory of the other Party.\n2. Importers, exporters and producers in the territory of a Party that are required to maintain documentation or records under Article V.5 of the Agreement will be permitted to maintain such documentation and records in electronic or magnetic form, in accordance with that Party's law, provided that the documentation or records can be retrieved and printed.\n3. Exporters and producers that are required to maintain records pursuant to Article V.5 (a) of the Agreement will make those records available for inspection by an officer of the customs administration of a Party conducting a verification visit and provide facilities for inspection thereof, subject to the notification and consent requirements provided for in Article V.6.4 of the Agreement.\n4. A Party may deny preferential tariff treatment to a good that is the subject of a verification where the exporter, producer or importer of the good that is required to maintain records or documentation under Article V.5 of the Agreement:\n- (a) fails to maintain records or documentation relevant to determining the origin of the good in accordance with the requirements of the Agreement and these Uniform Regulations, subject to the provisions of paragraph 5; or\n- (b) denies access to the records or documentation.\n5. Where the customs administration of a Party finds during the course of an origin verification that a producer of a good in the territory of the other Party has failed to maintain its records in accordance with the Generally Accepted Accounting Principles applied in the territory of the Party in which the good is produced, as required by Article IV.13 (d) of the Agreement, the producer will be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within sixty (60) days of being informed in writing by the customs administration that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\nArticle VI – Origin Verifications\n1. For purposes of and according to Article V.6.1 (c) of the Agreement, the customs administration of a Party may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article V.6.1 (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Party, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method customarily used by the customs administration of the Party conducting the verification.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under paragraph 1 (b) , it may, on the basis of a response of an exporter or producer to a written communication referred to in paragraph 1 (b) , issue a determination under Article V.6.12 of the Agreement in order to determine:\n- (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) that the good qualifies as an originating good.\n3. Where the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in Article IV.2.3 of the Agreement, the customs administration of the Party into whose territory the good was imported will not, during the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n4. The written questionnaire pursuant to Article V.6.1 (a) of the Agreement or verification letter referred to in paragraph 1 (a) , will indicate the time period the exporter or producer has, which will not be less than thirty (30) days from the date of receipt, to complete and return the questionnaire or the information and documentation required and may include notice of denial of preferential tariff treatment in the event the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period.\n5. During the period indicated in Article V.6.2 of the Agreement and in paragraph 4, the exporter or producer may, one time only, make a written request to the customs administration of the Party of import to extend the time period, which will be granted and which will not be longer than 30 days.\n6. When the customs administration of a Party has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Article V.6.1 of the Agreement and paragraph 1, and believes that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note or any further verification means, which must be subject to the provisions of paragraphs 4 and 5.\n7. For purposes of the provisions of Article V.6 of the Agreement, all communication to the exporter or producer and to the Customs administration of the Party of export, will be sent by any means that can produce a confirmation of receipt. The periods referred to in this article will begin from the date of such receipt.\n8. For purposes of Article V.6.7 of the Agreement, a notice of postponement of a verification visit will be made in writing and will be sent to the address of the customs office that sent the notice of intent to conduct a verification visit.\n9. For purposes of Article V.6.10 of the Agreement, an exporter or producer of a good will identify to the customs administration conducting a verification visit any observers designated to be present during such visit.\n10. Each Party will identify to the other Party, on or before the date the Agreement enters into force, the office to which notice will be sent under Article V.6.4 (a) (ii) of the Agreement.\n11. Where any changes are made to the information referred to in Article V.6.5 of the Agreement, written notification to the exporter or the producer and the customs administration of the Party of export is required when the information is under Article V.6.5 (e) and a new notice under Article V.6.4 of the Agreement is required when the information under Articles V.6.5 (a) , (b) , (c) , (d) or (f) is changed .\n12. The common standards for the written questionnaires and verification letters referred to in Article V.6.1 of the Agreement are set out in Annex VI.12.\n13. The customs administration of a Party may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Party, in which case the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n14. Nothing in this Article will limit any right accorded under Chapter V of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n15. For the purposes of Article V.6 of the Agreement, where the Customs Administration of a Party determines that a good does not originate as the result of an origin verification, it will provide a period of no less than ten (10) days for the exporter or producer to provide additional information that will be taken into account prior to completing the verification.\n16. For purposes of Article V.6.13 of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Party that are established by the customs administration of the other Party on the basis of at least two origin verifications of two or more importations of the goods that result in at least two written determinations being sent to that exporter or producer pursuant to Article V.6.12 of the Agreement, that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n17. For purposes of Article V.6.15 of the Agreement, \"consistent treatment\" means the established application by the customs administration of a Party, based on the continued acceptance by that customs administration of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than two (2) years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article V.6.14 of the Agreement, was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that customs administration on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that customs administration on the date of such determination.\n18. For purposes of Article V.6.15 of the Agreement, a person will be entitled to rely on a ruling or advance ruling in accordance with Annex VI.18.\n19. A ruling or advance ruling referred to in paragraph 18 that is issued by the customs administration of a Party will remain in force until modified or revoked in accordance with Article V.9.6 of the Agreement.\n20. No modification or revocation of a ruling referred to in paragraph 18, other than an advance ruling, may be applied to a good that was the subject of the ruling and that was imported prior to the date of such modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions;\n- (b) there has been a change in the material facts or circumstances on which the ruling was based ; or\n- (c) the person to whom it was issued has testified falsely about or has omitted substantial facts and circumstances upon which the resolution was based.\n21. For purposes of Article V.6.14 of the Agreement, reference to the phrase, \"one or more materials used in the production of the good\" means materials that are used in the production of the good or that are used in the production of a material that is used in the production of the good.\n22. Article V.6.15 (a) of the Agreement, in relation to Article V.6.14 of the Agreement, includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment accorded to the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n23. The verification of origin of a material used in the production of a good will be conducted in accordance with Article V.6 of the Agreement and this Article.\n24. The customs administration of a Party, in conducting a verification of a material that is used in the production of a good pursuant to paragraph 23, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within thirty (30) days of receipt of notification under Article V.6.4 of the Agreement.\n25. A party will not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article V.6.8 of the Agreement.\nSection III – Advance Rulings\nArticle VII – Advance Rulings\n1. For purposes of Article V.9 of the Agreement, the customs administration of a Party will issue an advance ruling to an exporter or a producer in the territory of the other Party, with respect to a material used in the production of a good in the territory of that other Party, provided that the good is to be subsequently imported into the territory of the Party issuing the ruling on any matter covered by Article V.9 (a) through (e) of the Agreement with respect to that material.\n2. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex VII.2.\n3. For purposes of Article V.9 of the Agreement, an application to a Party's customs administration for an advance ruling will be completed in the language of that Party, as set forth in Annex I.2 (d) .\n4. Subject to paragraphs 5 and 6, the customs administration to which the application is made will issue an advance ruling within one hundred twenty (120) days after it receives all information reasonably required to process the application, including, where appropriate, a sample of the good or materials in question and any supplemental information that may be required.\n5. Each Party may provide that, where an application for an advance ruling is made to its customs administration that involves an issue that is the subject of:\n- (a) a verification of origin,\n- (b) a review by or appeal to the customs administration, or\n- (c) judicial or quasi-judicial review in its territory,\nthe customs administration may decline to issue the advance ruling.\n6. For purposes of ArticleV.9.3 of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period within which the applicant must provide the information, which will not be less than thirty (30) days; and\n- (b) the applicant has failed to provide the information within the period specified.\n7. Nothing in paragraph 5 or 6 will be construed so as to prevent a person from reapplying for an advance ruling.\n8. For purposes of Article V.9.7 of the Agreement, \"importations of a good\" is defined in Annex VII.8.\nSection IV – Review and Appeal of Advance Rulings and Origin Determinations\nArticle VIII – Review and Appeal\n1. A denial of preferential tariff treatment to a good by the customs administration of a Party under these Uniform Regulationsmay be appealed under Article V.10 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article V.6.3 or V.6.6 of the Agreement.\n2. Where an advance ruling is issued under Article V.9 of the Agreement or paragraph 1 of Article VII of these Uniform Regulations, a modification or revocation of the advance ruling will be subject to review and appeal under Article V.10 of the Agreement.\nSection V – Uniform Regulations\nArticle IX – Uniform Regulations\n1. For purposes of Chapter V of the Agreement and these Uniform Regulations, \"completed\" means completed, signed and dated.\n2. Each Party will ensure that its customs procedures governed by the Agreement are in accordance with Chapter V of the Agreement and these Uniform Regulations.\n3. These Uniform Regulations will become effective on the date of the entry into force of the Agreement.\nAnnex I.2 (a)\nCertificate of Origin – Canada-Costa Rica Free Trade Agreement\nAnnex I.2 (d) – Language of a Party\nFor purposes of these Uniform Regulations the language of a Party will be, in the case of:\n- (a) Canada: English or French; and\n- (b) Costa Rica: Spanish.\nAnnex II.3 – Corrected Declaration of Origin\nAn importer will not be subject to penalties if, in the case of:\n- (a) Canada, the importer presents a corrected declaration within ninety (90) days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) Costa Rica, the importer presents a corrected declaration before any administrative act is taken that supports what was declared in documentary form, or no procedure for physical inspection of the goods has been initiated.\nAnnex III.1 – Statement\nFor purposes of Article V.3 (a) of the Agreement, the \"statement\" to be considered will read as follows:\n\"I certify that the goods referenced in this invoice/sales contract originate under the rules of origin specified for these goods in the Canada – Costa Rica Free Trade Agreement (CCRFTA) and that further production or any other operation outside the territories of the parties has not occurred subsequent to production in the territories\".\nSignature/Date\nAnnex III.3 – Country-Specific Definition of \"Series of Importations\"\nFor purposes of Article V.3 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) Costa Rica, when two or more Customs import declarations are presented covering goods entering in the same shipment and released under one or more commercial invoices from the same exporter.\nAnnex VI.12 – Common Standards for Written Questionnaires and Verification Letters\n1. For purposes of Article VI.12 of these Uniform Regulations, the Parties will seek to agree on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3, where the customs administration of a Party conducts a verification under Article V.6.1 (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article V.6.1 (a) of the Agreement, where the customs administration of a Party requires specific information not reflected in the general questionnaire, it may send a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For purposes of Article VI of these Uniform Regulations, the verification questionnaires may, at the option of the exporter or producer, be completed in either the language of the Party into whose territory the good is imported, or the language of the Party in the territory where the exporter or producer is located.\n5. For purposes of Article V.6 of the Agreement, information regarding the possibility of a single extension of the time limit for providing information will be included with the questionnaires and letters. Details regarding who should be contacted to make such a request will also be included.\n6. Nothing in this Annex will be interpreted to constrain the customs administration of a Party from requesting additional information in accordance with Article V.6.1 of the Agreement and these Uniform Regulations.\nAnnex VI.18 – Rulings and Advance Rulings\nA person will be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Departmental Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to Section 43.1(1) of the Customs Act (Advance Rulings); and\n- (b) Costa Rica, pursuant to a technical criterion on tariff classification or the value of goods provided in Article 85 of the General Customs Law (Law 7557 of Nov. 8, 1995), or the circular(s) or resolution(s) issued by the General Customs Administration.\nAnnex VII.2 – Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article V.9.2 of the Agreement, each Party will provide that a request for an advance ruling contain:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling, as the case may be, hereinafter referred to as the applicant;\n- (b) where the applicant is (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Party, such person must provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been the subject of (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Party, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Party to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete, and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including (i) a concise statement, within the scope of Article V.9.1 of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. Where relevant to the issue that is the subject of the request for an advance ruling, the request will need to include, in addition to the information referred to in paragraph 1:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Party to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Party to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Party to classify the good, including: (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) where practical and useful, a sample of the good.\n3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request will need to include:\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification, and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operation occur.\n4. Where the request for an advance ruling involves the application of a regional value-content requirement, the applicant will need to indicate whether the request is based on the use of the transaction value or the net cost method, or both.\n5. Where the request for an advance ruling involves the use of the transaction value method, the request will need to include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article IV.2.2 of the Agreement.\n6. Where the request for an advance ruling involves the use of the net cost method, the request will need to include:\n- (a) information sufficient to calculate the net cost value of the good in accordance with Article IV.2.3 of the Agreement;\n- (b) the period over which the net cost calculation is to be made.\n7. Where the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request will need to include information sufficient to permit an examination of the factors enumerated in Articles IV.2.6, IV.2.7 and IV.2.8 of the Agreement.\n8. Where the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5 and 6 that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n9. Where the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with Article VII.1 of these Uniform Regulations, in addition to the information required under paragraph 1, only that information, set out under paragraphs 2 and 3, which is relevant to the issue that is the subject of the advance ruling need be contained in the request.\nAnnex VII.8 – Country-Specific Definitions of \"Importations of a Good\"\nFor purposes of Article V.9.7 of the Agreement, \"importations of a good\" means importations of a good that:\n- (a) in the case of Canada, has been released pursuant to Section 31 of the Customs Act ; and\n- (b) in the case of Costa Rica, has been made pursuant to the General Customs Law (Law 7557 of Nov. 8, 1995) and its Regulations (Executive Decree No. 25270-H of June 28, 1996) and other established procedures.", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html" + }, + { + "id": "dmemo-D11-4-26-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-26", + "marginal_note": "References", + "part": "Uniform Regulations – Chapter V of the Canada–Costa Rica Free Trade Agreement (CCRFTA)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D11-4-26 dated December 30, 2002", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-26", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-26-eng.html" + }, + { + "id": "dmemo-D11-4-28-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-28", + "marginal_note": "Legislation", + "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)", + "division": "", + "heading": "", + "text": "Customs Tariff General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations Proof of Origin of Imported Goods Regulations", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html" + }, + { + "id": "dmemo-D11-4-28-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-28", + "marginal_note": "Guidelines and General Information", + "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)", + "division": "", + "heading": "", + "text": "1. The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , further described in Memorandum D11-4-4 , Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff , stipulate that goods imported under the General Preferential Tariff or Least Developed Country Tariff must be shipped directly, with or without transhipment, from the country in which they originate.\n2. \"Shipped directly\" is defined in subsection 17(1) of the Customs Tariff as \"…goods are conveyed to Canada from that other country on a through bill of lading to a consignee in Canada\".\n3. The through bill of lading is one single document that accompanies the goods and states clearly the transportation route from the shipper in the producing country to a consignee in Canada.\n4. The Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations exempt goods originating in Haiti from the condition of direct shipment on a through bill of lading.\n5. For the purposes of entitlement to the benefits of the General Preferential Tariff or Least Developed Country Tariff the Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations allow goods originating in Haiti to be transhipped through a port in the Dominican Republic and conveyed from that port on a through bill of lading to a consignee in Canada.\n6. This exemption does not apply to the proof of origin requirements. Proof of origin showing that the goods originate in Haiti must be presented to the Canada Border Services Agency ( CBSA ) pursuant to section 4 of the Proof of Origin of Imported Goods Regulations , as excerpted in Memorandum D11-4-2, Proof of Origin . Failure to furnish proof of origin when requested by an officer of the CBSA will result in the withdrawal of the benefits of the General Preferential Tariff or Least Developed Country Tariff and may result in the application of Administrative Monetary Penalty C152 - \"Importer or owner of goods failed to furnish the proof of origin upon request.\"\n7. This memorandum comes into effect with the effective date of the Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations , and is valid for the duration of these regulations.\nAdditional Information\n8. Information on the entry and accounting procedures for goods originating in Haiti and transhipped through the Dominican Republic when other supporting documentation respecting the shipment of goods is unavailable at the time of accounting, may be found in Memorandum D17-1-13, Interim Accounting (Provisional Documentation) .\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html" + }, + { + "id": "dmemo-D11-4-28-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-28", + "marginal_note": "References", + "part": "Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Haiti Deemed Direct Shipment (General Preferential Tariff and Least Developed Country Tariff) Regulations General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations , Proof of Origin of Imported Goods Regulations Other references: D11-4-2 , D11-4-4 , D17-1-13 Superseded memorandum D: D11-4-28 dated April 13, 2010", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-28", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-28-eng.html" + }, + { + "id": "dmemo-D11-4-29-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-29", + "marginal_note": "Guidelines and General Information", + "part": "Uniform Regulations – Chapter Four of the Canada-Panama Free Trade Agreement ( CPAFTA )", + "division": "", + "heading": "", + "text": "1. The Uniform Regulationselaborate in detail how CPAFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in Canada and Panama.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix - Memorandum of Understanding between the Government of Canada and the Government of the Republic of Panama Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Four of the Free Trade Agreement Between Canada and the Republic of Panama\nThe Government of Canada (\"Canada\") and the Government of the Republic of Panama (\"Panama\"), hereinafter referred to as the \"Participants\", pursuant to Article 4.12 of the Customs Procedures Chapter of the Free Trade Agreement Between Canada and the Republic of Panama (\"the Agreement\"); wishing to establish uniform regulations for the interpretation, application and administration of Chapter Four (Customs Procedures) of the Agreement; Have come to the following understanding:\nCertificate of Origin\n1. The Participants will ensure that the Certificate of Origin referred to in Article 4.02 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I;\n- (b) in a printed or electronic format or in such other medium as may be approved by the customs administration of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter in accordance with this Memorandum of Understanding, including any instructions contained in the Certificate of Origin set out in Annex I.\n2. The Participants understand that for the purposes of Article 4.02(5) (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nRegarding Importations\n3. The Participants will not subject to penalties an importer that makes a corrected declaration of origin pursuant to Article 4.03(1) (d) of the Agreement, and pays any duties owing, in accordance with Article 4.03(3) (b) , where:\n- (a) in the case of Canada, the importer submits a corrected declaration within ninety (90) days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) in the case of Panama, the importer submits a corrected declaration within ninety (90) days of the date on which the importer has reason to believe the certificate of origin is incorrect, prior to the error being detected by the customs administration, either before or after the physical review of the goods by the customs administration.\n4 . The Participants understand that, where, as a result of an origin verification conducted under Article 4.07 of the Agreement, the customs administration of a Participant determines that a good covered by a Certificate of Origin that applies to multiple importations of identical goods in accordance with Article 4.02(5) (b) of the Agreement does not qualify as an originating good, that Certificate may not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided under Article 4.07(14) of the Agreement.\nExceptions\n5. (a) The Participants will ensure that the statement referred to in Article 4.04 (a) of the Agreement is equivalent in substance to the following: \"I certify that the goods referred to in this invoice/sales contract originate under the rules of origin specified for these goods in the Free Trade Agreement between Canada and the Republic of Panama and that further production or any other operation outside the territories of the Participants has not occurred subsequent to production in the territories\". Signature: ____________________ Date: ____________________ (b) The statement, where required by the customs administration of the Participant into whose territory the good is imported, will be attached to, or handwritten, stamped or typed on the invoice for the good. 6 . The Participants understand that for the purposes of Article 4.04 of the Agreement, \"series of importations\" means two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good. Records 7 . The Participants will require that the documentation and records maintained under Article 4.06 of the Agreement be maintained in such a manner as to enable an officer of the customs administration of a Participant, in conducting a verification of origin under Article 4.07 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which: (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant. 8. The Participants will ensure that exporters and producers that are required to maintain records pursuant to Article 4.06(1) (a) of the Agreement, subject to the notification and consent requirements provided for in Article 4.07(5) of the Agreement, make those records available for inspection by an officer of the customs administration of a Participant conducting a verification visit and provide facilities for that inspection. Origin Verifications 9. The Participants understand that for the purposes of Article 4.07(1) (d) of the Agreement, the customs administration of a Participant may conduct a verification of origin with respect to a good that is imported into that Participant's territory by means of any method customarily used by the customs administration of the Participant conducting the verification. 10. The Participants understand that where their respective customs administrations conduct a verification under Article 4.07(1) of the Agreement, they may issue, on the basis of a response of an exporter or producer to a communication referred to in Article 4.07(1), a written determination under Article 4.07(14) of the Agreement in order to determine: (a) that the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or (b) that the good qualifies as an originating good. 11. The Participants understand that, for the purposes of Article 4.07(11) of the Agreement, the customs administration conducting a verification visit will require an exporter or producer of a good to identify to that customs administration any observers designated to be present during that visit. 12. The common standards for the written questionnaires referred to in Article 4.07(1) (b) of the Agreement are set out in Annex II . Advance Rulings 13. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex III . 14. The Participants understand that for the purposes of Article 4.10 of the Agreement, an application to the customs administration of a Participant for an advance ruling will be completed in the language of that Participant, as set forth in paragraph 21 of this Memorandum of Understanding. 15. The Participants understand that for the purposes of Article 4.10(3) of the Agreement, if the customs administration of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that: (a) it has notified the applicant of any supplemental information required and of the period, which will not be less than thirty (30) days, within which the applicant must provide the information; and (b) the applicant has failed to provide the information within the period specified. 16. The Participants understand that paragraph 4.10(4) of the Agreement and paragraph 3 will not be construed to prevent a person from reapplying for an advance ruling. 17. For the purposes of Article 4.10(8) of the Agreement, \"importations of a good\" is defined as: (a) in the case of Canada, goods released pursuant to Section 31 of the Customs Act ; and (b) in the case of Panama, Chapter I, Title V (Custom Regimes) in Cabinet Decree No. 41 (December 11, 2002). Review and Appeal 18. The Participants understand that a determination of origin of a good by the customs administration of a Participant may be subject to review or appeal in accordance with Article 4.11 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Articles 4.07(4) and 4.07(7) of the Agreement. 19. The Participants understand that where an advance ruling is issued under Article 4.10 of the Agreement, a modification or revocation of the advance ruling will be subject to review or appeal under Article 4.11 of the Agreement. Miscellaneous 20. For the purposes of Chapter 4 of the Agreement and the Memorandum of Understanding, \"completed\" means completed, signed and dated. 21. The Participants understand that, for the purposes of this Memorandum of Understanding, the language of a Participant will be as follows: (a) in the case of Canada: English or French; and (b) in the case of Panama: Spanish. 22. Each Participant will ensure that its customs procedures governed by the Agreement are consistent with Chapter 4 of the Agreement and this Memorandum of Understanding. Entry into Effect, Modification and Termination 23. This Memorandum of Understanding will enter into effect on the date of entry into force of the Agreement. 24. The Participants may amend this Memorandum of Understanding in writing at any time by mutual consent. 25. This Memorandum of Understanding will cease to have effect on termination of the Agreement. Annex I - Form BSF631, Certificate of Origin – Free Trade Agreement Between Canada and the Republic of Panama , is available on the Canada Border Services Agency ( CBSA ) Web site. Annex II - Common Standards for Written Questionnaires 1. For the purposes of paragraph 12 of this Memorandum of Understanding, the Participants will seek to decide on uniform questions to be included in the general questionnaire. 2. Subject to paragraph 3, where the customs administration of a Participant conducts a verification under Article 4.07(1) (b) of the Agreement, it will send to the exporter or producer the general questionnaire referred to in paragraph 1 of this Annex. 3. For the purposes of Article 4.07(1) (b) of the Agreement, where the customs administration of a Participant requires specific information not provided in the general questionnaire, it may send to the exporter or producer a more specific questionnaire based on the information required to determine whether the good subject to verification is an originating good. 4. For the purposes of paragraph 12 of this Memorandum of Understanding, the questionnaires, at the option of the exporter or producer, may be completed in either the language of the Participant into whose territory the good is imported or the language of the Participant in the territory where the exporter or producer is located. Annex III - Common Standards for Information Required in the Application for an Advance Ruling 1. For the purposes of Article 4.10(2) of the Agreement, the Participants understand that a request for an advance ruling will include the following: (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling; (b) where the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good; (c) where the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the customs administration of that Participant, that person provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorized to transact business as the agent of the applicant; (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been, the subject of: (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling, in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter; (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to whom the request for the advance ruling has been made; (f) a statement that the information presented is accurate and complete; and (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 4.10(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good. 2. Where relevant to the issue that is the subject of the request for an advance ruling, the request must include, in addition to the information referred to in paragraph 1: (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Participant to classify the good, including: (i) a full description of the good, including, where relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs or schematics, and (ii) where practical and useful, a sample of the good. 3. Where the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request must include: (a) a list of each material that is used in the production of the good; (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates; (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur. 4. Where the request for an advance ruling involves a value test, the applicant must indicate whether the request is based on the use of the transaction value or the net cost, or both. 5. Where the request for an advance ruling involves the use of the transaction value, the request must include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 3.04 of the Agreement. 6. Where the request for an advance ruling involves the net cost of the good, the request must include: (a) information sufficient to calculate the net cost of the good in accordance with Article 3.06 of the Agreement; and (b) the period over which the net cost calculation is to be made. 7. Where the request for an advance ruling is limited to the calculation of a value test, in addition to the information required under paragraph 1, only that information set out under paragraphs 4, 5 and 6 that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request. References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Other references: Superseded memorandum D:", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-29-eng.html" + }, + { + "id": "dmemo-D11-4-29-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-29", + "marginal_note": "References", + "part": "Uniform Regulations – Chapter Four of the Canada-Panama Free Trade Agreement ( CPAFTA )", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Other references: Superseded memorandum D:", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-29", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-29-eng.html" + }, + { + "id": "dmemo-D11-4-30-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-30", + "marginal_note": "Guidelines and General Information", + "part": "Uniform Regulations – Chapter Five of the Canada-Honduras Free Trade Agreement ( CHFTA )", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations elaborate in detail how CHFTA Parties will interpret, apply, and administer the obligations regarding customs procedures under Chapter Five. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters, and producers in Canada and Honduras.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix - Memorandum of Understanding between Canada and the Republic of Honduras Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Five of the Free Trade Agreement between Canada and the Republic of Honduras\nCanada and the Republic of Honduras , hereinafter referred to as the \"Participants\",\nPursuant to Article 5.12 of the Customs Procedures Chapter of the Free Trade Agreement between Canada and the Republic of Honduras, done at Ottawa on 5 November 2013 (\"the Agreement\");\nWishing to establish Uniform Regulationsfor the interpretation, application, and administration of Chapter Five (Customs Procedures) of the Agreement;\nHave come to the following understanding:\nCertificate of Origin\n1. The Participants will ensure that the Certificate of Origin referred to in Article 5.2 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex I;\n- (b) in a printed format or in another medium or format, provided that the medium or format is accepted by the competent authority of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter in accordance with this Memorandum of Understanding and in accordance with any instructions contained in the Certificate of Origin set out in Annex I.\n2. The Participants understand that for purposes of Article 5.2(5) (a) of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nImportations\n3. For purposes of Article 5.3(1) (a) of the Agreement, \"valid Certificate of Origin\" means a Certificate of Origin that the exporter of the good in the territory of a Participant completes in accordance with the requirements set out in paragraphs 1 and 2 of this Memorandum of Understanding.\n4. The Participants understand that, for purposes of Article 5.3(1) (c) of the Agreement, when the customs administration of the Participant into whose territory the good is imported determines that a Certificate of Origin is illegible, defective or has not been completed in accordance with paragraphs 1 and 2 of this Memorandum of Understanding, the importer will have at least 10 days to provide a copy of the new or corrected Certificate of Origin as requested by the customs administration.\n5. If an importer makes a corrected declaration of origin and pays any duties owing pursuant to Article 5.3(1) (d) of the Agreement, the Participants will not impose a penalty pursuant to Article 5.3(2) (b) of the Agreement when:\n- (a) in the case of Canada, the importer presents a corrected declaration of origin within 90 days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) in the case of Honduras, an importer presents a corrected declaration of origin prior to the start of an administrative action intended to corroborate or perform a verification or control.\n6. The Participants understand that when, as a result of an origin verification conducted under Article 5.7 of the Agreement, the competent authority of a Participant determines that a good covered by a Certificate of Origin that applies to multiple importations of identical goods in accordance with Article 5.2(5) (b) of the Agreement does not qualify as an originating good, that Certificate of Origin may not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided under Article 5.7(12) of the Agreement.\nExceptions\n7. (a) The Participants will ensure that the statement referred to in Article 5.4 (a) of the Agreement is equivalent in substance to the following: “I certify that the goods referred to in this invoice/sales contract originate under the rules of origin specified for these goods in the Free Trade Agreement between Canada and the Republic of Honduras and that further production or any other operation outside the territories of Canada and the Republic of Honduras has not occurred subsequent to production in the territories”. Signature: ____________________ Date: ____________________ (b) The Participants understand that this statement may be in electronic form or attached to the invoice covering the goods, be handwritten or typed or stamped on the invoice itself, when required by the customs administration of the Participant into whose territory the good is imported.\n8. The Participants understand that for purposes of Article 5.4 of the Agreement, \"series of importations\" means 2 or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good.\nExportations\n9. For purposes of Article 5.5(3) of the Agreement, neither Participant may impose penalties on an exporter or producer of a good in its territory when the exporter or producer provides, prior to the commencement of an investigation by officials of that Participant with authority to conduct an investigation regarding the Certificate of Origin, the written notification referred to in Article 5.5(1) (b) of the Agreement.\n10. The Participants understand that when, for purposes of Article 5.5(1) (b) of the Agreement, the competent authority of a Participant provides an exporter or producer of a good with a determination under Article 5.7(12) of the Agreement that the good is a non-originating good, the exporter or producer will notify all persons to whom it gave a Certificate of Origin with regard to the good affected by the determination.\nRecords\n11. The Participants will require that the documentation and records maintained under Article 5.6 of the Agreement be maintained in such a manner as to enable the competent authority of a Participant, in conducting a verification of origin under Article 5.7 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant.\n12. The Participants will ensure that importers, exporters and producers in the territory of a Participant that are required to maintain documentation or records under Article 5.6 of the Agreement are permitted to maintain such documentation and records in electronic form, in accordance with that Participant's domestic law, provided that the documentation or records can be retrieved and printed.\n13. The Participants will ensure that exporters and producers that are required to maintain records pursuant to Article 5.6(1) of the Agreement, subject to the notification and consent requirements provided for in Article 5.7(4) of the Agreement, make those records available for inspection by an officer of the competent authority of the Participant conducting a verification visit and provide facilities for that inspection.\n14. A Participant may deny preferential tariff treatment to a good that is the subject of a verification if the exporter, producer or importer of the good that is required to maintain records or documentation under Article 5.6 of the Agreement:\n- (a) fails to maintain records or documentation relevant to determining the origin of the good in accordance with the requirements of the Agreement and this Memorandum of Understanding, subject to the provisions of paragraph 15 of this Memorandum of Understanding; or\n- (b) denies access to the records or documentation.\n15. When the competent authority of a Participant finds during the course of an origin verification that a producer of a good in the territory of the other Participant has failed to maintain records or documentation relevant to determining the origin of the goods in accordance with the Generally Accepted Accounting Principles applied in the territory of the Participant in which the good is produced, as required by Article 4.13 (d) (Interpretation and Application) of the Agreement, the producer will be given an opportunity to record its costs in accordance with those Generally Accepted Accounting Principles within 60 days of being informed in writing by the competent authority of the Participant that the records have not been maintained in accordance with those Generally Accepted Accounting Principles.\nOrigin Verifications\n16. The Participants understand that for purposes of Article 5.7(1) (c) of the Agreement, a Participant may, through its competent authority, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article 5.7(1) (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into its territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Participant, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method of communication customarily used by the competent authority of the Participant conducting the verification.\n17. The Participants understand that subject to paragraph 18 of this Memorandum of Understanding, if a competent authority of a Participant conducts a verification under paragraph 16 (b) of this Memorandum of Understanding, it may, on the basis of a written response of an exporter or producer, issue a determination under Article 5.7(12) of the Agreement.\n18. The Participants understand that if the producer of a good chooses to calculate the regional value content of a good under the net cost method as set out in Article 4.3(3) (Regional Value Content) of the Agreement, the competent authority of the Participant into whose territory the good was imported may, after the time period over which the net cost has been calculated, verify the regional value content in respect of the good.\n19. The Participants understand that the written questionnaire pursuant to Article 5.7(1) (a) of the Agreement or verification letter referred to in paragraph 16 (a) of this Memorandum of Understanding, will indicate that the time period the exporter or producer has to complete and return the questionnaire or the information and documentation required will not be less than 30 days and not more than 60 days from the date of receipt, and may include a notice of denial of preferential tariff treatment if the exporter or producer does not submit a duly completed questionnaire, or the required information, within that period.\n20. The Participants understand that during the period indicated in Article 5.7(2) of the Agreement and in paragraph 19 of this Memorandum of Understanding, the exporter or producer may, one time only, make a written request to the competent authority of the Participant into whose territory the good was imported to extend the time period, which may not be longer than 30 days. Under the following exceptional circumstances the period may be extended beyond 30 days:\n- (a) the bankruptcy of the exporter or producer or any other financial distress situation or business reorganization that resulted in that person or a related person having lost control of the records containing the information that substantiates that the good is an originating good; and\n- (b) any other reason that results in partial or complete loss of records of that exporter or producer that that person could not reasonably have been expected to foresee, including loss of records due to fire, flooding or other natural cause.\n21. The Participants understand that when the competent authority of a Participant has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding and believes that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note or any further verification means, which will be subject to the provisions of paragraphs 19 and 20 of this Memorandum of Understanding.\n22. The Participants understand that for purposes of the provisions of Article 5.7 of the Agreement, all communication to the exporter or producer and to the competent authority of the Participant of export, will be sent by any means that can produce a confirmation of receipt. The periods referred to in this article will begin from the date of such receipt.\n23. The Participants understand that for purposes of Articles 5.7(7) and 5.7(8) of the Agreement, a notice or request for postponement, as the case may be, will be made in writing and will be sent to the address of the office of the competent authority of the Participant that sent the notice of intent to conduct a visit.\n24. The Participants understand that, for purposes of Article 5.7(10) of the Agreement, an exporter or producer of a good will identify to the competent authority conducting a verification visit, 2 observers designated to be present during such visit, but in the event where no observers are designated, or the designated observers are unable to be present, this will not prevent the conduct or the validity of the visit.\n25. Each Participant will identify to the other Participant, on or before the date the Agreement enters into force, the office of the competent authority to which notice will be sent under Article 5.7(4) (a) (ii) of the Agreement.\n26. The Participants understand that when any changes are made to the information referred to in Article 5.7(5) of the Agreement and paragraph 23 of this Memorandum of Understanding, written notification to the exporter or the producer and the competent authority of the Participant of export will be required when the information is under Article 5.7(5) (e) and a new notice under Article 5.7(4) of the Agreement will be required when the information under Article 5.7(5) (a), (b), (c), (d) or (f) of the Agreementis changed.\n27. The common standards for the written questionnaires and verification letters referred to in Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding are set out in Annex II.\n28. The Participants understand that the competent authority of a Participant may, for purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Participant, in which case the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n29. The Participants understand that when the competent authority of a Participant determines, as a result of an origin verification, that a good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article 5.7(12) of the Agreement, will include a written notice of intent to deny preferential tariff treatment for such good, which specifies the date after which preferential tariff treatment will be denied and the period of not less than 10 days during which the exporter or producer of the good may provide with regard to that determination, written comments or additional information that will be taken into account prior to completing the verification.\n30. The Participants understand that for purposes of Article 5.7(13) of the Agreement, \"pattern of conduct\" means repeated instances of false or unsupported representations by an exporter or producer of a good in the territory of a Participant that are established by the competent authority of the other Participant on the basis of at least 2 origin verifications of 2 or more importations of the goods that result in at least 2 written determinations being sent to that exporter or producer pursuant to Article 5.7(12) of the Agreement, that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n31. The Participants understand that for purposes of Article 5.7(14) of the Agreement, reference to the phrase, \"a material used in the production of the good\" means a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good.\n32. The Participants understand that for purposes of Article 5.7(15) of the Agreement, \"consistent treatment\" means the established application by the competent authority of a Participant, based on the continued acceptance by that authority of the tariff classification or value of identical materials on importations of the materials into its territory by the same importer over a period of not less than 2 years immediately prior to the date that the Certificate of Origin for the good that is the subject of the determination under Article 5.7(14) of the Agreement, was completed, provided that with respect to those importations:\n- (a) such materials had not been accorded a different tariff classification or value by one or more district, regional or local offices of that competent authority on the date of such determination; and\n- (b) the tariff classification or value of such materials is not the subject of a verification, review or appeal by that competent authority on the date of such determination.\n33. The Participants understand that for purposes of Article 5.7(15) of the Agreement, a person will be entitled to rely on a ruling or advance ruling that is issued, in the case of:\n- (a) Canada, in accordance with Memorandum D11-11-1, National Customs Rulings (NCR) or pursuant to Section 43.1(1) of the Customs Act (Advance Rulings); and\n- (b) The Republic of Honduras, La Secretaría de Estado en el Despacho de Desarrollo Económico : Advance rulings on origin La Dirección Ejecutiva de Ingresos: advance rulings on tariff classification and customs-valuation\n34. The Participants understand that a ruling or advance ruling referred to in paragraph 33 of this Memorandum of Understanding that is issued by the competent authority of a Participant will remain in effect until it is modified or revoked in accordance with Article 5.10(6) of the Agreement.\n35. The Participants understand that a modification or revocation of a ruling referred to in paragraph 34 of this Memorandum of Understanding, other than an advance ruling, may not be applied to a good that was the subject of the ruling and that was imported prior to the date of that modification or revocation unless:\n- (a) the person to whom the ruling was issued has not acted in accordance with its terms and conditions; or\n- (b) the person to whom it was issued has testified falsely about or has omitted substantial facts and circumstances upon which the ruling was based; or\n- (c) there has been a change in the material facts or circumstances on which the ruling was based.\n36. The Participants understand that Article 5.7(15) (a) of the Agreement, in relation to Article 5.7(14) of the Agreement, includes:\n- (a) a ruling or advance ruling that is issued with respect to a material that is used in the production of the good or that is used in the production of a material that is used in the production of the good; or\n- (b) the consistent treatment accorded to the entry of a material that is used in the production of the good or that is used in the production of a material used in the production of the good.\n37. The Participants understand that the verification of origin of a material used in the production of a good will be conducted in accordance with Article 5.7(1), (2) (a) , (4), (5), (7), (8), (10) and (11) of the Agreement and paragraphs 16, 18 and 22 through 26 of this Memorandum of Understanding.\nAdvance Rulings\n38. The Participants understand that for purposes of Article 5.10(1) of the Agreement, a Participant will, through its competent authority, issue an advance ruling to an exporter or a producer in the territory of the other Participant, with respect to a material used in the production of a good in the territory of that other Participant, provided that the good is intended to be subsequently imported into the territory of the Participant issuing the ruling on any matter covered by Article 5.10(1) (a) through (e) of the Agreement with respect to that material.\n39. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex III.\n40. The Participants understand that for the purposes of Article 5.10 of the Agreement, an application to a Participant's competent authority for an advance ruling will be completed in the language of that Participant, as set out in paragraph 48 of this Memorandum of Understanding.\n41. The Participants understand that subject to Article 5.10(14) of the Agreement and paragraph 42 of this Memorandum of Understanding, the competent authority to which the application is made will issue an advance ruling within 120 days after it receives all information reasonably required to process the application, including, if appropriate, a sample of the good or materials in question and any supplemental information.\n42. The Participants understand that for purposes of Article 5.10(3) of the Agreement, if the competent authority of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the period within which the applicant provides the information, which will not be less than 30 days; and\n- (b) the applicant has failed to provide the information within the period specified.\n43. The Participants understand that paragraphs 41 or 42 of this Memorandum of Understanding will not be construed to prevent a person from reapplying for an advance ruling.\n44. For purposes of Article 5.10(7) of the Agreement, \"a good imported\" is defined as a good that:\n- (a) in the case of Canada, has been released pursuant to Section 31 of the Customs Act ; and\n- (b) in the case of Honduras, has been released pursuant to Article 92 of the Código Aduanero Uniforme Centroamericano (CAUCA) and the Chapter II, Articles 361 to 369 of the Reglamento del Código Aduanero Uniforme Centroamericano (RECAUCA).\nReview and Appeal\n45. The Participants understand that a denial of preferential tariff treatment to a good by the competent authority of a Participant under this Memorandum of Understanding may be subject to review and appeal in accordance with Article 5.11 of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Articles 5.7(3) or 5.7(6) of the Agreement.\n46. The Participants understand that when an advance ruling is issued under Article 5.10 of the Agreement or paragraph 38 of this Memorandum of Understanding, a modification or revocation of the advance ruling will be subject to review and appeal in accordance with Article 5.11 of the Agreement.\nMiscellaneous\n47. For the purposes of Chapter Five of the Agreement and this Memorandum of Understanding, \"completed\" means completed, signed and dated.\n48. The Participants understand that, for purposes of this Memorandum of Understanding, the language of a Participant will be as follows:\n- (a) in the case of Canada: English or French; and\n- (b) in the case of Honduras: Spanish.\n49. Each Participant will ensure that its customs procedures governed by the Agreement are consistent with Chapter Five of the Agreement and this Memorandum of Understanding.\nEntry into Effect, Modification and Termination\n50. This Memorandum of Understanding will enter into effect on the date of the entry into force of the Agreement.\n51. The Participants may amend this Memorandum of Understanding in writing at any time by mutual consent.\n52. This Memorandum of Understanding will cease to have effect on termination of the Agreement.\nAnnex I - (BSF747) Certificate of Origin – Free Trade Agreement between Canada and the Republic of Honduras\nAnnex II - Common Standards for Written Questionnaires\n1. For purposes of paragraph 27 of this Memorandum of Understanding, the Participants will seek to jointly decide on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3 of this Annex, when the competent authority of a Participant conducts a verification under Article 5.7(1) (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex.\n3. For purposes of Article 5.7(1) (a) of the Agreement, if the competent authority of a Participant requires specific information that is not reflected in the general questionnaire, it may send a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For purposes of paragraph 27 of this Memorandum of Understanding, the questionnaires may, at the option of the exporter or producer, be completed in either the language of the Participant into whose territory the good is imported, or the language of the Participant in the territory where the exporter or producer is located.\n5. For purposes of Article 5.7(1) (a) of the Agreement and paragraph 16 (a) of this Memorandum of Understanding, questionnaires and letters will include reference to the possible single extension that the exporter or producer may request. The name and title of the competent authority authorized to grant this extension should also be identified.\n6. This Annex will not be interpreted to constrain the competent authority of a Participant from requesting additional information in accordance with Article 5.7(1) of the Agreement and this Memorandum of Understanding.\nAnnex III - Common Standards for Information Required in the Application for an Advance Ruling\n1. For purposes of Article 5.10(2) of the Agreement, the Participants understand that a request for an advance ruling will include the following:\n- (a) the name and address of the exporter, producer or importer of the good requesting the issuance of the ruling;\n- (b) when the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known, (ii) the producer of the good, the name and address of the exporter and importer of the good, if known, or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) when the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling, or (ii) upon the request of the competent authority of that Participant, that person provide, in accordance with applicable law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the representative is duly authorized to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, as to whether the issue that is the subject of the request for an advance ruling is, or has been, the subject of: (i) a verification of origin, (ii) an administrative review or appeal, (iii) a judicial or quasi-judicial review, or (iv) a request for an advance ruling in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, as to whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to whom the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 5.10(1) of the Agreement, setting forth the issue on which the advance ruling is sought, and (ii) a general description of the good.\n2. When relevant to the issue that is the subject of the request for an advance ruling, the request will include, in addition to the information referred to in paragraph 1 of this Annex:\n- (a) a copy of any advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the competent authority of that Participant to classify the good, including: (i) a full description of the good, including, when relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics, and (ii) when practical and useful, a sample of the good.\n3. When the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the good undergoes an applicable change in tariff classification, the request will include:\n- (a) a list of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur.\n4. When the request for an advance ruling involves the application of a regional value content requirement, the applicant will indicate whether the request is based on the use of the transaction value or the net cost, or both.\n5. When the request for an advance ruling involves the use of the transaction value method, the request will include information sufficient to calculate the transaction value of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 4.3(2) (Regional Value Content) of the Agreement.\n6. When the request for an advance ruling involves the use of the net cost method, the request will include:\n- (a) information sufficient to calculate the net cost of the good in accordance with Article 4.3(3) (Regional Value Content) of the Agreement;\n- (b) the period over which the net cost calculation is to be made.\n7. When the request for an advance ruling involves an issue of whether, with respect to a good or a material that is used in the production of a good, the transaction value of the good or the material is acceptable, the request will include information sufficient to permit an examination of the factors enumerated in Articles 4.3(8), 4.3(9) and 4.3(10) (Regional Value Content) of the Agreement.\n8. When the request for an advance ruling is limited to the calculation of an element of a regional value content formula, in addition to the information required under paragraph 1 of this Annex, only the information set out under paragraphs 4, 5, and 6 of this Annex, that is relevant to the issue that is the subject of the request for an advance ruling need be contained in the request.\n9. When the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with paragraph 38 of this Memorandum of Understanding, in addition to the information required under paragraph 1 of this Annex, only that information set out under paragraphs 2 and 3 of this Annex that is relevant to the issue that is the subject of the advance ruling need be included in the request.", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-30-eng.html" + }, + { + "id": "dmemo-D11-4-30-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-30", + "marginal_note": "References", + "part": "Uniform Regulations – Chapter Five of the Canada-Honduras Free Trade Agreement ( CHFTA )", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D:", + "history": "", + "last_amended": "2023-02-14", + "current_to": "2023-02-14", + "citation": "Memorandum D11-4-30", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-30-eng.html" + }, + { + "id": "dmemo-D11-4-31-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-31", + "marginal_note": "Guidelines and General Information", + "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations elaborate in detail how CKFTA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada and Korea.\nAdditional Information\n2. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D11-4-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html" + }, + { + "id": "dmemo-D11-4-31-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-31", + "marginal_note": "Appendix", + "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)", + "division": "", + "heading": "", + "text": "Memorandum of Understanding Between Canada and the Republic of Korea Concerning Uniform Regulations for the Interpretation, Application and Administration of Chapter Four of the Free Trade Agreement Between Canada and the Republic of Korea\nCanada and Korea (hereinafter referred to as the \"Participants\"),\nPursuant to Article 4.12 (Uniform Regulations) of the Origin Procedures and Trade Facilitation Chapter of the Free Trade Agreement between Canada and the Republic of Korea(hereinafter referred to as \"the Agreement\");\nEstablishing Uniform Regulationsfor the interpretation, application, and administration of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement;\nHave come to the following understanding:\nCertificate of Origin\n1. Each Participant will provide that the Certificate of Origin referred to in Article 4.1.1 of the Agreement is:\n- (a) equivalent in substance to the Certificate of Origin set out in Annex A;\n- (b) in a printed format or in another medium, including electronic format, approved by the customs administration of the Participant into whose territory the good is imported; and\n- (c) completed by the exporter or producer in accordance with this Memorandum of Understanding (hereinafter referred to as \"MOU\") and in accordance with any instructions contained in the Certificate of Origin set out in Annex A.\n2. For the purposes of Article 4.1.2 of the Agreement the importer will, at the request of the customs administration of the Participant into whose territory the good is imported (hereinafter referred to as the \"Participant of import\"), provide a written translation of the Certificate of Origin in a language of that Participant.\n3. The Participants understand that for the purposes of Article 4.1.5 of the Agreement, a single Certificate of Origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Participant; or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Participant.\nImportations\n4. The Participants understand that for the purposes of Article 4.2.1 (d) of the Agreement, the customs administration of the Participant into whose territory the good is imported will provide the importer with not less than five working days to provide the customs administration with a copy of the corrected Certificate of Origin if the customs administration:\n- (a) determines that a Certificate of Origin is illegible, defective on its face, or has not been completed in accordance with paragraph 1 of this MOU; or\n- (b) discovers that discrepancies exist between the Certificate of Origin and the written declaration referred to in Article 4.2.1 (b) of the Agreement.\n5. If an importer makes a corrected declaration of origin and pays any duties owed pursuant to Article 4.2.1 (e) of the Agreement, a Participant, pursuant to Article 4.2.2 (b) of the Agreement, will not impose a penalty if:\n- (a) for Canada, the importer presents a corrected declaration of origin within 90 days of the date on which the importer has reason to believe that the declaration is incorrect; and\n- (b) for Korea, the importer presents a corrected declaration of origin within 30 days of the date on which the importer has reason to believe that the declaration is incorrect.\n6. The Participants understand that if, as a result of an origin verification conducted under Article 4.6 (Origin Verifications) of the Agreement, the customs administration of a Participant determines that a good, covered by a Certificate of Origin that applies to multiple importations of identical goods pursuant to Article 4.1.5 (b) of the Agreement, is not an originating good, that Certificate of Origin should not be used to claim preferential tariff treatment for identical goods imported after the date that the written determination is provided to the exporter or producer pursuant to Article 4.6.10 of the Agreement.\n7. Pursuant to Article 4.2.1 (d) of the Agreement, the importer, at the request of the customs administration of the Participant of import, will demonstrate that the good was shipped in accordance with Article 3.16 (Transit and Transhipment) of the Agreement by providing that Participant's customs administration with:\n- (a) bill(s) of lading or waybill(s) indicating the shipping route and all points of shipment and transhipment prior to the importation of the good; and\n- (b) if the good is transported through the territory of a non-participant, a copy of the customs control documents indicating to that customs administration that the good remained under customs control while in that non- participant territory.\nWaiver of Certificate of Origin\n8. The Participants understand that for the purposes of Article 4.3 (Waiver of Certificate of Origin) of the Agreement, \"series of importations\" means:\n- (a) for Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good; and\n- (b) for Korea, two or more import declarations covering the same goods arriving on the same day or covered by one invoice or one bill of lading.\nExportations\n9. The Participants understand if the customs administration of a Participant provides an exporter or producer of a good with a written determination pursuant to Article 4.6.10 of the Agreement that the good is a non-originating good, then pursuant to Article 4.4.1 (b) of the Agreement, the exporter or producer will notify all persons to whom it gave a Certificate of Origin in respect of the good affected by the determination.\nRecord Keeping Requirements\n10. Each Participant will ensure that the records required to be maintained under Article 4.5 (Record Keeping Requirements) of the Agreement will be kept in such a manner as to enable an officer of the customs administration of a Participant, in conducting a verification of origin under Article 4.6 (Origin Verifications) of the Agreement, to perform detailed verifications of the records to verify the information on the basis of which:\n- (a) in the case of an importer, a claim for preferential tariff treatment was made for a good imported into that Participant's territory; and\n- (b) in the case of an exporter or producer, a Certificate of Origin was completed for a good exported to the territory of the other Participant.\n11. Each Participant will ensure that importers, exporters, and producers in the territory of a Participant that are required to maintain records under Article 4.5 (Record Keeping Requirements) of the Agreement are permitted to maintain those records in any medium, in accordance with that Participant's domestic law, provided that the records can be retrieved and printed.\n12. Each Participant will ensure that exporters and producers that are required to maintain records pursuant to Article 4.5 (a) of the Agreement will, subject to the notification and consent requirements in Article 4.6.2 of the Agreement, make those records available for inspection by an officer of the customs administration of the Participant conducting a verification visit and provide facilities for that inspection.\n13. A Participant may deny preferential tariff treatment to a good that is the subject of an origin verification if the exporter, producer, or importer of the good that is required to maintain records under Article 4.5 (Record Keeping Requirements) of the Agreement:\n- (a) fails to maintain records relevant to determining the origin of the good in accordance with the requirements of the Agreement and this MOU, subject to paragraph 11; or\n- (b) denies access to the records.\nOrigin Verifications\n14. The Participants understand that for the purposes of Article 4.6.1 (c) of the Agreement, the customs administration of a Participant may, in addition to conducting a verification of origin by means of written questionnaires and verification visits pursuant to Article 4.6.1 (a) and (b) of the Agreement, conduct a verification of origin with respect to a good that is imported into that Participant's territory by means of:\n- (a) a verification letter that requests information from the exporter or producer of the good in the territory of the other Participant, provided that it contains specific reference to the good that is the subject of the verification; or\n- (b) any other method customarily used by the customs administration of the Participant conducting the verification.\n15. Subject to paragraph 16, if the customs administration of a Participant conducts a verification under paragraph 14 (b) , it may, on the basis of a response from an exporter or producer, issue a determination pursuant to Article 4.6.10 of the Agreement that:\n- (a) the good does not qualify as an originating good, provided that the response is in writing and is signed by that exporter or producer; or\n- (b) the good qualifies as an originating good.\n16. The Participants understand that if the producer of a good calculates the net cost of the good as set out in Chapter Three (Rules of Origin) of the Agreement, the customs administration of the Participant into whose territory the good was imported will not, during the time period over which the net cost has been calculated, verify whether the good satisfies the value test.\n17. The Participants understand that the written questionnaire pursuant to Article 4.6.1 (a) of the Agreement or the verification letter referred to in paragraph 14 (a) , will indicate that the amount of time the exporter or producer has to complete and return the questionnaire or the information and documentation required is not less than 30 days from the date of its receipt.\n18. If the customs administration of a Participant has received the completed questionnaire or the information and documentation required by a verification letter pursuant to Articles 4.6.1 (a) and (c) of the Agreement and paragraph 14 (a) , and considers that it needs more information to determine the origin of the goods subject to verification, it may request additional information from the exporter or producer, through a questionnaire, note, or any further means of verification, subject to paragraph 17.\n19. The Participants understand that if an exporter or producer fails to return a duly completed questionnaire or fails to provide the information and documentation required by a verification letter within the amount of time referred to in paragraph 17, the Participant of import may deny preferential tariff treatment to the good in question following the procedures in paragraph 20.\n20. If the customs administration of a Participant determines, as a result of an origin verification, that the good that is the subject of the verification does not qualify as an originating good, the written determination provided for under Article 4.6.10 of the Agreement will include a written notice of intent to deny preferential tariff treatment for that good, which specifies the date after which preferential tariff treatment will be denied, and not less than 30 days during which the exporter or producer of the good may provide written comments or additional information regarding that determination that will be taken into account prior to completing the verification.\n21. The Participants understand that for the purposes of Article 4.6 (Origin Verifications) of the Agreement, all communication to the exporter or producer and to the customs administration of the Participant of export will be sent by any means that can produce a confirmation of receipt. The specified time periods will begin from the date of such receipt.\n22. The Participants understand that for the purposes of Article 4.6.5 and Article 4.6.6 of the Agreement, a notice or request for postponement of a verification visit will be made in writing and sent to the address of the office of the customs administration of the Participant that sent the notice of intent to conduct a verification visit.\n23. The Participants understand that, for the purposes of Article 4.6.8 of the Agreement, an exporter or producer of a good will identify, to the customs administration conducting a verification visit, any observers designated to be present during such visit.\n24. The common standards for the written questionnaires referred to in Article 4.6.1 (a) of the Agreement are set out in Annex B.\n25. The Participants understand that the customs administration of a Participant may, for the purposes of verifying the origin of a good, request that the importer of the good voluntarily obtain and supply written information voluntarily provided by the exporter or producer of the good in the territory of the other Participant, provided that the failure or refusal of the importer to obtain and supply such information will not be considered as a failure of the exporter or producer to supply the information, or as a ground for denying preferential tariff treatment.\n26. This MOU does not limit a right provided, under Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement, to the exporter or producer of a good in the territory of a Participant on the basis that the exporter or producer is also the importer of the good in the territory of the Participant in which preferential tariff treatment is claimed.\n27. The Participants understand that for the purposes of Article 4.6.11 of the Agreement, \"pattern of conduct\" means at least two instances of false or unsupported representations by an exporter or producer of a good resulting in at least two written determinations being sent to that exporter or producer pursuant to Article 4.6.10 of the Agreement that conclude, as a finding of fact, that Certificates of Origin completed by that exporter or producer with respect to identical goods contain false or unsupported representations.\n28. The Participants understand that when the customs administration of a Participant, in conducting a verification of origin of a good imported into its territory pursuant to Article 4.6 (Origin Verifications) of the Agreement, conducts a verification of the origin of a material that is used in the production of the good, the verification of the material will be conducted in accordance with the procedures set out in:\n- (a) paragraphs 1, 2, 3, 5, 7, and 8 of Article 4.6 (Origin Verifications) of the Agreement; and\n- (b) paragraphs 14 through 17, 21, 22, 23, 25 and 26.\n29. The Participants understand that the customs administration of a Participant, pursuant to paragraph 28, may consider the material to be non-originating in determining whether the good is an originating good where the producer or supplier of that material does not allow the customs administration access to information, required to make a determination of whether the material is an originating material, by the following or other means:\n- (a) denial of access to its records;\n- (b) failure to respond to a verification questionnaire or letter; or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification pursuant to Article 4.6.4 of the Agreement as applied pursuant to paragraph 28.\n30. A Participant will not consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article 4.6.5 and 4.6.6 of the Agreement as applied pursuant to paragraph 28 of this MOU.\nAdvance Rulings\n31. The Participants understand that for the purposes of Article 4.10 (Advance Rulings) of the Agreement, the customs administration of a Participant will issue an advance ruling to a producer in the territory of the other Participant with respect to a material used in the production of a good in the territory of that other Participant, provided that the good is to be subsequently imported into the territory of the Participant issuing the ruling concerning a matter covered by Article 4.10.1 (a) through (d) and (g) of the Agreement with respect to that material.\n32. The common standards regarding the information to be submitted in an application for an advance ruling are set out in Annex C.\n33. The Participants understand that for the purposes of Article 4.10 (Advance Rulings) of the Agreement, an application to the customs administration of a Participant for an advance ruling will be completed in the language of that Participant, pursuant to Article 4.1.2 of the Agreement.\n34. The Participants understand that subject to Article 4.10.3 of the Agreement and paragraph 35, the customs administration to which the application is made will issue an advance ruling within 90 days or a longer period as specified by the laws and regulations of the Participant of import, after it receives all information reasonably required to process the application, including any supplemental information that may be required.\n35. The Participants understand that for the purposes of Article 4.10.2 of the Agreement, if the customs administration of a Participant determines that an application for an advance ruling is incomplete, it may decline to process the application provided that:\n- (a) it has notified the applicant of any supplemental information required and of the amount of time within which to provide the information that will not be less than 30 days, within which the applicant will provide the information; and\n- (b) the applicant has failed to provide the information within the amount of time specified.\n36. The Participants understand that Article 4.10.3 of the Agreement and paragraph 35 are not to be construed to prevent a person from reapplying for an advance ruling.\n37. For the purposes of Article 4.10.8 of the Agreement, \"importations of a good\" means:\n- (a) for Canada, a good that has been released pursuant to Section 31 of the Customs Act ; and\n- (b) for Korea, a good that has been released pursuant to Chapter 9 of the Customs Act .\nReview and Appeal\n38. The Participants understand that a denial of preferential tariff treatment to a good by the customs administration of a Participant under this MOUmay be appealed under Article 4.11 (Review and Appeal) of the Agreement by the exporter or producer of the good who completed a Certificate of Origin for the good for which a claim for preferential tariff treatment was denied, including a denial of preferential tariff treatment under Article 4.6.4 and Article 4.7 (Denial of Preferential Tariff Treatment) of the Agreement and paragraph 19.\n39. The Participants understand that if an advance ruling is issued under Article 4.10 (Advance Rulings) of the Agreement or paragraph 31, a modification or revocation of the advance ruling will be subject to review and appeal under Article 4.11 (Review and Appeal) of the Agreement.\nMiscellaneous\n40. For the purposes of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement and this MOU, \"completed\" means completed, signed, and dated.\n41. Each Participant will ensure that its customs procedures governed by the Agreement are in accordance with Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement and this MOU.\nEntry Into Effect, Modification and Termination\n42. This MOU will enter into effect on the date of the entry into force of the Agreement.\n43.The Participants may modify this MOU in writing at any time by mutual consent.\n44. This MOU will cease to have effect on termination of the Agreement.\nAnnex A – (BSF760) Certificate of Origin - Canada-Korea Free Trade Agreement\nAnnex B - Common Standards for Written Questionnaires\n1. For the purposes of paragraph 24, the Participants endeavour to agree on uniform questions to be included in the general questionnaire.\n2. Subject to paragraph 3 of this Annex, when the customs administration of a Participant conducts a verification under Article 4.6.1 (a) of the Agreement, it will send the general questionnaire referred to in paragraph 1 of this Annex to the exporter or producer.\n3. For the purposes of Article 4.6.1 (a) of the Agreement, where the customs administration of a Participant requires specific information not reflected in the general questionnaire, it may send the exporter or producer a more specific questionnaire, based on the information required to determine whether the good subject to verification is an originating good.\n4. For the purposes of paragraph 24, the questionnaires may, at the option of the exporter or producer, be completed in either the language of the Participant into whose territory the good is imported or the language of the Participant in the territory where the exporter or producer is located.\n5. This Annex is not to be construed to prevent the customs administration of a Participant from requesting additional information in accordance with Article 4.6.1 of the Agreement and this MOU.\nAnnex C - Common Standards for Information Required in the Application for an Advance Ruling\n1. For the purposes of Article 4.10.2 of the Agreement, each Participant endeavours to provide that a request for an advance ruling contains:\n- (a) the name and address of the exporter, producer, or importer of the good requesting the issuance of the ruling, hereinafter referred to as the applicant;\n- (b) when the applicant is: (i) the exporter of the good, the name and address of the producer and importer of the good, if known; (ii) the producer of the good, the name and address of the exporter and importer of the good, if known; or (iii) the importer of the good, the name and address of the exporter and, if known, the producer of the good;\n- (c) when the request is made on behalf of an applicant, the name and address of the person requesting the issuance of the advance ruling and either: (i) a written statement from the person requesting the issuance of the advance ruling; or (ii) at the request of the customs administration of that Participant, the person must provide, in accordance with applicable domestic law, evidence from the applicant on whose behalf the ruling is being requested, that indicates that the person is duly authorised to transact business as the agent of the applicant;\n- (d) a statement, based on the applicant's knowledge, regarding whether the issue that is the subject of the request for an advance ruling is, or has been the subject of: (i) a verification of origin; (ii) an administrative review or appeal; (iii) a judicial or quasi-judicial review; or (iv) a request for an advance ruling in the territory of either Participant, and if so, a brief statement setting forth the status or disposition of the matter;\n- (e) a statement, based on the applicant's knowledge, regarding whether the good that is the subject of the request for an advance ruling has previously been imported into the territory of the Participant to which the request for the advance ruling has been made;\n- (f) a statement that the information presented is accurate and complete; and\n- (g) a complete description of all relevant facts and circumstances relating to the issue that is the subject of the request for the advance ruling, including: (i) a concise statement, within the scope of Article 4.10.1 of the Agreement, setting forth the issue on which the advance ruling is sought; and (ii) a general description of the good.\n2. If relevant to the issue that is the subject of the request for an advance ruling and in addition to the information referred to in paragraph 1 of this Annex, the request should include:\n- (a) a copy of an advance ruling or other ruling with respect to the tariff classification of the good that has been issued to the applicant by the Participant to whom the request for an advance ruling is made; and\n- (b) if no previous advance ruling or other ruling with respect to the tariff classification of the good has been issued by the Participant to whom the request for the advance ruling is made, sufficient information to enable the customs administration of that Participant to classify the good, including: (i) a full description of the good, including, if relevant, the composition of the good, a description of the process by which the good is manufactured, a description of the packaging in which the good is contained, the anticipated use of the good and its commercial, common or technical designation, product literature, drawings, photographs, or schematics; and (ii) when practical and useful, a sample of the good.\n3. If the request for the advance ruling involves the application of a rule of origin that requires an assessment of whether materials used in the production of the goods undergo an applicable change in tariff classification, the request will need to include:\n- (a) a listing of each material that is used in the production of the good;\n- (b) with respect to each material referred to in paragraph (a) that is claimed to be an originating material, a complete description of the material, including the basis on which it is considered that the material originates;\n- (c) with respect to each material referred to in paragraph (a) that is a non-originating material or the origin of which is unknown, a complete description of the material, including its tariff classification; and\n- (d) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operation occur.\n4. When the request for an advance ruling involves a value test, the applicant will need to indicate whether the request is based on the use of:\n- (a) the transaction value or ex-works price;\n- (b) the net cost; or\n- (c) both.\n5. When the request for an advance ruling involves the use of the transaction value or ex-works price, the request will need to include information sufficient to calculate the transaction value or ex-works price of the good with respect to the transaction of the producer or exporter of the good, in accordance with Article 3.4 (Value Test) of the Agreement.\n6. When the request for an advance ruling involves the net cost of the good, the request will need to include:\n- (a) information sufficient to calculate the net cost of the good in accordance with Article 3.4 (Value Test)) of the Agreement; and\n- (b) the period over which the net cost calculation is to be made.\n7. When the request for an advance ruling is limited to the calculation of value test, in addition to the information required under paragraph 1 of this Annex, only that information set out under paragraphs 4, 5, and 6 of this Annex that is relevant to the issue that is the subject of the request for an advance ruling should be contained in the request.\n8. When the request for an advance ruling is limited to the origin of a material that is used in the production of a good in accordance with paragraph 31, in addition to the information required under paragraph 1 of this Annex, only that information, set out under paragraphs 2 and 3 of this Annex, that is relevant to the issue that is the subject of the advance ruling should be contained in the request.", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D11-4-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html" + }, + { + "id": "dmemo-D11-4-31-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-31", + "marginal_note": "References", + "part": "Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: Superseded memorandum D: N/A", + "history": "", + "last_amended": "2015-03-27", + "current_to": "2015-03-27", + "citation": "Memorandum D11-4-31", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-31-eng.html" + }, + { + "id": "dmemo-D11-4-33-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-33", + "marginal_note": "Guidelines and general information", + "part": "Uniform Regulations – Chapter Four of the Canada-Peru Free Trade Agreement (CPFTA)", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations elaborate in detail how CPFTA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapter Four. They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada and Peru.\nAdditional Information\n2. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nDecision between Canada and the Republic of Peru concerning uniform regulations for the interpretation, application and administration of Article 402(4) of Chapter Four of the free trade Agreement between Canada and the Republic of Peru.\nPursuant to Article 407 (Uniform Regulations) of the Origin Procedures and Trade Facilitation Chapter of the Free Trade Agreement between Canada and the Republic of Peru (hereinafter referred to as “the Agreement”);\nEstablishing Uniform Regulations for the interpretation, application, and administration of Article 402(4) of Chapter Four (Origin Procedures and Trade Facilitation) of the Agreement;\nHave come to the following understanding:\nImportations\n1. For the purposes of Article 402(4), customs control documents will be used to demonstrate that a good remained under customs control while in storage outside the territories of the Parties.\n2. For greater certainty, nothing in paragraph 1 is construed to limit when the competent authority may require the importer to present customs control documents or other documents, as the case may be, to demonstrate that a good remained under customs control while outside the territories of the Parties.", + "history": "", + "last_amended": "2020-05-15", + "current_to": "2020-05-15", + "citation": "Memorandum D11-4-33", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-33-eng.html" + }, + { + "id": "dmemo-D11-4-33-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-33", + "marginal_note": "References", + "part": "Uniform Regulations – Chapter Four of the Canada-Peru Free Trade Agreement (CPFTA)", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references N/A Other references Canada-Peru Free Trade Agreement (CPFTA) Superseded memorandum D", + "history": "", + "last_amended": "2020-05-15", + "current_to": "2020-05-15", + "citation": "Memorandum D11-4-33", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-33-eng.html" + }, + { + "id": "dmemo-D11-4-34-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-34", + "marginal_note": "Legislation", + "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)", + "division": "", + "heading": "", + "text": "CUSMA Rules of Origin Regulations", + "history": "", + "last_amended": "2020-06-30", + "current_to": "2020-06-30", + "citation": "Memorandum D11-4-34", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html" + }, + { + "id": "dmemo-D11-4-34-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-34", + "marginal_note": "Guidelines and general information", + "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)", + "division": "", + "heading": "", + "text": "1. The Uniform Regulations elaborate in detail how CUSMA Parties will interpret, apply and administer the obligations regarding customs procedures under Chapters Five , Six , and Seven . They are designed to ensure consistent and uniform treatment of, and greater certainty for, importers, exporters and producers in Canada, the United States, and Mexico.\n2. These uniform regulations agreed by Canada, the United States, and Mexico, shall be adopted or maintained in Canada by various means, including through domestic laws, regulations, policies and procedures.\nAdditional information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix\nUniform Regulations Regarding the Interpretation, Application, and Administration of Chapters 5 (Origin Procedures), 6 (Textile and Apparel Goods), and 7 (Customs Administration and Trade Facilitation) of the Agreement Between Canada, the United States of America, and the United Mexican States.\nPursuant to Article 5.16 (Uniform Regulations) of the Origin Procedures Chapter of the Agreement between Canada, the United States of America, and the United Mexican States (hereinafter referred to as “the Agreement”);\nEstablishing Uniform Regulations for the interpretation, application, and administration of Chapters Five, Six, and Seven of the Agreement;\nHave come to the following understanding:\nPreamble\nThe Government of the Canada, the Government of the United States of America, and the Government of the United Mexican States, pursuant to Article 5.16 of the Agreement between Canada, the United States of America, and the United Mexican States ,(the “Agreement”), contained as an Annex to the Protocol Replacing the North American Free Trade Agreement with the Agreement between Canada, the United States of America, and the United Mexican States (the “Protocol”), done at Buenos Aires, Argentina on November 30, 2018 , as amended by the Protocol of Amendment to the Agreement between Canada, the United States of America, and the United Mexican States , done at Mexico City on December 10, 2019 (“the Amending Protocol”) adopt the following Uniform Regulations regarding the interpretation, application, and administration of Chapters 5 (Origin Procedures), 6 (Textile and Apparel Goods), and 7 (Customs Administration and Trade Facilitation), of the Agreement.\nChapter 5\nOrigin procedures\nClaims for preferential tariff treatment\n1. For the purposes of Article 5.2(6) of the Agreement, once a Party receives a certification of origin electronically, it shall not require a paper document of the same certification prior to release of the goods in the Party’s territory.\n2. For the purposes of Article 5.2(3)(b) and (d) of the Agreement, Article 5.2(3)(d) of the Agreement forms part of the minimum data elements as set out in Annex 5-A (Minimum Data Elements).\nBasis of a certification of origin\n1. For the purposes of Article 5.3(5)(a) of the Agreement, a single certification of origin may be used for:\n- (a) a single shipment of goods that results in the filing of one or more entries on the importation of the goods into the territory of a Party or\n- (b) more than one shipment of goods that results in the filing of one entry on the importation of the goods into the territory of a Party\n2. Where as a result of an origin verification conducted under Article 5.9 or Article 6.6 of the Agreement, the customs administration of a Party determines that a good covered by a certification of origin that applies to multiple importations of identical goods in accordance with Article 5.3(5)(b) of the Agreement does not qualify as an originating good, such certification of origin may not be used to claim preferential tariff treatment for those identical goods imported after the date that the written determination is provided under Article 5.9(14) of the Agreement.\nObligations regarding importations\n1. For the purposes of Article 5.4(1)(a) and (b) of the Agreement “valid certification of origin” means a certification of origin that the exporter, producer, or importer of a good in the territory of the Parties completes in accordance with the requirements set out in Article 5.2(3)(b) of the Agreement and these Uniform Regulations.\n2. For the purposes of Article 5.4(3)(b) of the Agreement, “relevant documents”, may include:\n- (a) storage documents\n- (b) copy of the customs control documents\n- (c) customs entry and exit documents\n- (d) documents demonstrating customs control issued by a non-Party government authority other than its customs administration\n- (e) documents demonstrating customs control issued by an entity authorized by a customs administration to issue such documents or\n- (f) any other evidence that satisfies the customs administration of the Party\nExceptions to certification of origin\n1. For the purposes of Article 5.5(a) of the Agreement, where a Party requires a written representation, it may be completed and submitted electronically.\n2. For the purposes of Article 5.5 of the Agreement, \"series of importations\" is defined in Annex 2.\nObligations regarding exportations\n1. For the purposes of Article 5.6(2) of the Agreement, where the customs administration of a Party provides an exporter or producer of a good with a determination under Article 5.9(14) of the Agreement that the good is a non-originating good, the exporter or producer shall notify all persons to whom it gave a certification of origin in respect of that good of the determination.\n2. For the purposes of Article 5.6(3) of the Agreement, no Party may impose civil or administrative penalties on an exporter or producer of a good in its territory where the exporter or producer, prior to the commencement of an investigation by officials of that Party with the authority to conduct an investigation regarding the certification of origin, provides the written notification referred to in Article 5.6(2) of the Agreement.\nRecord keeping requirements\n1. The documentation and records required to be maintained under Article 5.8 of the Agreement shall be maintained in such a manner as to enable an officer of the customs administration of a Party, in conducting an origin verification under Article 5.9 of the Agreement, to perform detailed verifications of the documentation and records to verify the information on the basis of which the certification of origin was completed and the claim for preferential tariff treatment was made.\n2. Importers, exporters and producers that are required to maintain records pursuant to Article 5.8(1) and (2) of the Agreement shall, subject to the notification and consent requirements provided for in Article 5.9(5) of the Agreement, make those records available for inspection by an officer of the customs administration of a Party conducting a verification, and in case of a verification visit, provide facilities for that inspection.\n3. Where a customs administration finds, during the course of an origin verification, that an importer, exporter or producer has failed to maintain its records or documentation relevant to determining the origin of the good in accordance with the Generally Accepted Accounting Principles or otherwise accepted inventory management method as provided by Article 4.13 of the Agreement and Schedule 8 of the CUSMA Rules of Origin Regulations , the customs administration shall, in writing, provide the importer, exporter, or producer, with a minimum of 30 days to record its costs in accordance with Article 4.13 of the Agreement and Schedule 8 of the CUSMA Rules of Origin Regulations .\n4. For the purposes of Article 5.8 of the Agreement and these Uniform Regulations, \"records\" include books as referenced in the CUSMA Rules of Origin Regulations .\nOrigin verification\n1. For the purposes of Article 5.9(6) of the Agreement, the importing Party shall inform the importer, only for the purposes of the importer’s knowledge, of the initiation of the verification.\n2. Article 5.9(6) of the Agreement shall not be construed to prevent the importing Party from exercising its authority to perform a verification under Article 5.9 of the Agreement or from taking any other authorized action with the importer in accordance with its law.\n3. Each Party shall identify to the other Parties, the office to which the notice shall be sent under Article 5.9(9)(a) of the Agreement.\n4. For the purposes of Article 5.9(16) of the Agreement, “those persons” means the exporter, producer or importer who is subject to the verification and provided information during the verification, directly to the importing Party.\n5. For the purposes of conducting an origin verification under Article 5.9 of the Agreement, it is sufficient for a Party to rely on the contact information of a certifier, exporter, producer, or importer provided in a certification of origin.\n6. For the purposes of Article 5.9(18) of the Agreement, “any means that can produce any confirmation of receipt” include,\n- (a) electronic mail (b) international courier services (c) certified or registered mail services or (d) electronic message sent within the Party’s electronic system\n7. Nothing in this Article shall limit any right provided in accordance with Chapter 5 (Origin Procedures) of the Agreement to the exporter or producer of a good in the territory of a Party by virtue of the fact that such exporter or producer is also the importer of the good in the territory of the Party in which preferential tariff treatment is claimed.\n8. For the purposes of Article 5.9(14) of the Agreement, where the importer is not the certifier, the importing Party shall provide the importer with the written determination issued to the exporter or producer, that complies with Article 5.12 and Article 7.22 of the Agreement to ensure the protection of trader information.\n9. For the purposes of Article 5.9(15) of the Agreement, for greater certainty, “all the information necessary” includes information that may be required regarding the materials used in the production of a good or any assistance requested under Article 5.9(8) of the Agreement.\n10. Where the customs administration, in conducting an origin verification of a good imported into their territory under Article 5.9 of the Agreement, conducts an origin verification of a material that is used in the production of the good, the origin verification of that material is expected to be conducted in accordance with the procedures set out in:\n- (a) Article 5.9(1), (5), (7 through 11), (13), and (18) of the Agreement and\n- (b) paragraphs 3, 6, 13, 14, and 15 of this Section\n11. The customs administration, in conducting an origin verification of a material that is used in the production of a good pursuant to paragraph 10 of this Section, may consider the material to be non-originating in determining whether the good is an originating good if the producer or supplier of that material does not allow the customs administration access to information required to make a determination of whether the material is an originating material by the following or other means:\n- (a) denial of access to its records\n- (b) failure to respond to a verification questionnaire or letter or\n- (c) refusal to consent to a verification visit within 30 days of receipt of notification under Article 5.9(7)(d) of the Agreement, as made applicable by paragraph 10 of this Section\n12. The Parties do not intend to consider a material that is used in the production of a good to be a non-originating material solely on the basis of a postponement of a verification visit under Article 5.9(10) or (11) of the Agreement, as made applicable by paragraph 10(a) of this Section.\n13. Each Party shall, through its customs administration when conducting an origin verification to which Generally Accepted Accounting Principles or otherwise accepted inventory management method may be relevant, apply and accept the Generally Accepted Accounting Principles as provided by Article 4.13 of the Agreement or otherwise accepted inventory management method as provided by Schedules 7 and 8 of the CUSMA Rules of Origin Regulations .\n14. For the purposes of Schedule 4(2)(2)(d) (Unacceptable Transaction Value) and Schedule 6(2)(3)(d) (Value of Materials) of the CUSMA Rules of Origin Regulations , in determining whether the transaction value of the good or material is acceptable where the producer and the buyer or the producer and the seller are related persons, as the case may be, the customs administration shall apply the relevant provisions of the Customs Valuation Agreement.\n15. Where a customs administration uses information other than that supplied by or on behalf of the producer of the material for the purposes of determining the value of a material under Schedule 6(10) (Value of Materials) of the CUSMA Rules of Origin Regulations , the customs administration shall communicate to the producer, if that producer so requests, the source of such information, the data used and the calculations based upon such data, subject to the confidentiality provisions contained in Article 5.12 and Article 7.22 of the Agreement.\n16. With respect to passenger vehicles, light trucks, heavy trucks, other vehicles, and parts used in the production of such vehicles, for the period from July 1, 2020 , to December 31, 2020 , additional time will be provided to producers, exporters, and importers of these goods to respond to requests seeking information, including documents in support of a certification of origin made under Article 5.2 (Claims for Preferential Tariff Treatment). This will include permitting flexibility with respect to the timing necessary to secure such documentation during this period.\nAdvance rulings relating to origin\nFor the purposes of Article 5.14(1) and Article 7.5(4)(c) of the Agreement, the customs administration of a Party is expected to issue an advance ruling to an exporter or a producer in the territory of another Party, with respect to a material that is used in the production of a good.\nMinimum data elements\nWhere a certification of origin is completed based on Section 3(7) and Schedule 2 of the CUSMA Rules of Origin Regulations , the certifier shall indicate “Schedule 2 of the CUSMA Rules of Origin Regulations” within the certification of origin of Annex 5-A (Minimum Data Elements) of the Agreement.\nChapter 6\nTextile and apparel goods\nVerification\n1. For the purposes of Article 6.6(7)(d) of the Agreement the importing Party shall, at the time of the request for permission from the exporter or producer or person having the capacity to consent to a site visit, inform that person of:\n- (a) the legal authority for the visit\n- (b) the specific purpose of the visit and\n- (c) the names and titles of the officials performing the visit\n2. If the importing Party conducts a site visit under Article 6.6 of the Agreement and intends to deny preferential tariff treatment to a textile or apparel good under Article 6.6(9) of the Agreement, it shall provide the preliminary results of the verification in writing.\n3. For the purposes of Article 6.6(9) of the Agreement, “those persons” means the exporter, producer or importer who is subject to the verification and provided information during the verification directly to the importing Party.\nChapter 7\nCustoms administration and trade facilitation\nAdvance rulings\n1. For the purposes of Article 7.5(15) of the Agreement, each Party shall update its website quarterly to display the advance rulings it has issued.\n2. For the purposes of Article 5.14 and Article 7.5 of the Agreement and these Uniform Regulations, an application to the customs administration of a Party for an advance ruling shall be completed in the language of that Party as set out in Annex 1 of these Uniform Regulations.\n3. For the purposes of Article 7.5(6) of the Agreement, the customs administration to which the application is made shall issue an advance ruling no later than 120 days after it has obtained all necessary information under Article 7.5(6)(c) of the Agreement, including responses to requests for supplemental information or samples as provided in Article 7.5(6)(a) of the Agreement.\n4. For the purposes of Article 7.5(6)(a) of the Agreement, where the customs administration of a Party determines that an application for an advance ruling is incomplete, it may decline to further process the application provided that:\n- (a) it has notified the applicant of the supplemental information required and of the period, which shall not be less than 30 days, within which the applicant must provide the information and\n- (b) the applicant has failed to provide the information within the period specified\n5. Nothing in paragraph 4 of this Section shall be construed so as to prevent a person from reapplying for an advance ruling.\nReview and appeal of customs determinations\nWhere an advance ruling is issued under Article 5.14 or Article 7.5 of the Agreement or the Advance Rulings Relating to Origin Section and the Advance Ruling Section of these Uniform Regulations, a modification or revocation of the advance ruling shall be subject to review and appeal under Article 5.15 or Article 7.15 of the Agreement.\nGeneral dispositions\nFor the purposes of Chapter 5 of the Agreement and these Uniform Regulations, any reference to \"materials that are used in the production of the good\" or \"that are used in the production of a material that is used in the production of the good\" shall include materials that are incorporated into a good or material as defined in the CUSMA Rules of Origin Regulations .\nFinal dispositions\n1. These Uniform Regulations shall apply on the date of the entry into force of the Agreement.\n2. For the purposes of these Uniform Regulations, the term \"Party\" or \"Parties\" as used herein refers to the \"Party\" or \"Parties\" of the Agreement between Canada, the United States of America, and the United Mexican States.\nAnnex 1: Language of a Party\nFor the purposes of these Uniform Regulations the language of a Party shall be, in the case of:\n- (a) Canada, English or French\n- (b) Mexico, Spanish and\n- (c) the United States, English\nAnnex 2: Country–Specific definition of “series of importations”\nFor the purposes of Article 5.5 of the Agreement, \"series of importations\" means, in the case of:\n- (a) Canada, two or more importations of a good accounted for separately but covered by one commercial invoice issued by the seller of the good to the purchaser of the good\n- (b) Mexico, two or more customs entries covering a good arriving the same day or released the same day, and consigned to, or imported by any person, but covered by one commercial invoice and\n- (c) the United States, two or more customs entries covering a good arriving the same day from the same exporter and consigned to the same person", + "history": "", + "last_amended": "2020-06-30", + "current_to": "2020-06-30", + "citation": "Memorandum D11-4-34", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html" + }, + { + "id": "dmemo-D11-4-34-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-34", + "marginal_note": "References", + "part": "Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references CUSMA Rules of Origin Regulations Other references Superseded memorandum D N/A", + "history": "", + "last_amended": "2020-06-30", + "current_to": "2020-06-30", + "citation": "Memorandum D11-4-34", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-34-eng.html" + }, + { + "id": "dmemo-D11-4-35-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-35", + "marginal_note": "Table of Contents", + "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA", + "division": "", + "heading": "", + "text": "- Legislation\n- Guidelines and General Information Tariff Treatment Determination Textile and Apparel Goods Additional Information\n- References", + "history": "", + "last_amended": "2020-11-18", + "current_to": "2020-11-18", + "citation": "Memorandum D11-4-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html" + }, + { + "id": "dmemo-D11-4-35-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-35", + "marginal_note": "Legislation", + "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA", + "division": "", + "heading": "", + "text": "CUSMA Tariff Preference Regulations\nCUSMA Rules of Origin Regulations\nImports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order", + "history": "", + "last_amended": "2020-11-18", + "current_to": "2020-11-18", + "citation": "Memorandum D11-4-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html" + }, + { + "id": "dmemo-D11-4-35-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-35", + "marginal_note": "Guidelines and General Information", + "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA", + "division": "", + "heading": "", + "text": "1. There are two CUSMA tariff treatments: the United States Tariff ( UST ) and the Mexico Tariff ( MXT ).\n2. Importers will use tariff treatment 10 for UST and 11 for MXT on accounting documents.\nTariff Treatment Determination\n3. In order to determine which preferential tariff treatment should be applied to eligible goods imported from a CUSMA country, two levels of origin determinations must be made. First, the goods must be originating in accordance with the CUSMA Rules of Origin Regulations . Once it is established that the goods originate, a determination must also be made as to whether UST or MXT is applicable as provided for in the CUSMA Tariff Preference Regulations .\nTextile and Apparel Goods\n4. For further information on how to obtain the benefits of the preferential rates of customs duty accorded under the CUSMA using the Tariff Preference Level ( TPL ) mechanism, refer to Memorandum D11-4-22, Tariff Preference Levels and the Imports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order .\nAdditional Information\n5. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2020-11-18", + "current_to": "2020-11-18", + "citation": "Memorandum D11-4-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html" + }, + { + "id": "dmemo-D11-4-35-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-35", + "marginal_note": "References", + "part": "The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CUSMA Tariff Preference Regulations CUSMA Rules of Origin Regulations Imports of Certain Textile and Apparel Goods from Mexico or the United States Customs Duty Remission Order Other references: D11-4-22", + "history": "", + "last_amended": "2020-11-18", + "current_to": "2020-11-18", + "citation": "Memorandum D11-4-35", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-35-eng.html" + }, + { + "id": "dmemo-D11-4-36-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-36", + "marginal_note": "Legislation", + "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content", + "division": "", + "heading": "", + "text": "Customs Act\nCustoms Tariff\nCUSMA Rules of Origin Regulations", + "history": "", + "last_amended": "2021-03-24", + "current_to": "2021-03-24", + "citation": "Memorandum D11-4-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html" + }, + { + "id": "dmemo-D11-4-36-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-36", + "marginal_note": "Guidelines and General Information", + "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions are relevant for the purpose of Motor Vehicle Averaging Elections:\nclass of motor vehicles means any one of the following categories of motor vehicles: (a) road tractors for semi-trailers of subheading 8701.20, vehicles for the transport of 16 or more persons of subheading 8702.10 or 8702.90, motor vehicles for the transport of goods of subheading 8704.10, 8704.22, 8704.23, 8704.32 or 8704.90, special purpose motor vehicles of heading 87.05 or chassis fitted with engines of heading 87.06; (b) tractors of any of subheadings 8701.10 or 8701.30 through 8701.90; (c) vehicles for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90, or light trucks of subheading 8704.21 and 8704.31; or (d) passenger vehicles of subheading Nos. 8703.21 through 8703.90. Note: For details on the above tariff classifications concerning the specific Rule of Origin, please refer to Part 6 of the CUSMA Rules of Origin Regulations . For a description of goods in the above tariff classifications, please refer to the Customs Tariff . heavy truck means a vehicle, other than a vehicle that is solely or principally for off-road use, of subheading 8701.20, 8704.22, 8704.23, 8704.32 or 8704.90, or a chassis fitted with an engine of heading 87.06 that is for use in such a vehicle. light truck means a vehicle of subheading 8704.21 or 8704.31, except for a vehicle that is solely or principally for off-road use. model line means a group of motor vehicles having the same platform or model name. model name means the word, group of words, letter, number or similar designation assigned to a motor vehicle by a marketing division of a motor vehicle assembler to: (a) differentiate the motor vehicle from other motor vehicles that use the same platform design; (b) associate the motor vehicle with other motor vehicles that use different platform designs; or (c) denote a platform design. motor vehicle assembler means a producer of motor vehicles and any related persons or joint ventures in which the producer participates. other vehicle means: (a) a motor vehicle for the transport of 15 or fewer persons of subheading 8702.10 or 8702.90; (b) a passenger vehicle with a compression-ignition engine as the primary motor of propulsion of subheading 8703.21 through 8703.90; (c) a three or four-wheeled motorcycle of subheading 8703.21 through 8703.90; (d) a motorhome or entertainer coach of subheading 8703.21 through 8703.90; (e) an ambulance, a hearse or a prison van of subheading 8703.21 through 8703.90; (f) a vehicle solely or principally for off-road use of subheading 8703.21 through 8703.90; and (g) a vehicle of subheading 8704.21 or 8704.31 that is solely or principally for off-road use. passenger vehicle means a vehicle of subheadings 8703.21 through 8703.90, except for: (a) a vehicle with a compression-ignition engine of subheadings 8703.31 through 8703.33 or a vehicle of subheading 8703.90 with both a compression-ignition engine and an electric motor for propulsion; (b) a three- or four-wheeled motorcycle; (c) an all-terrain vehicle; (d) a motorhome or entertainer coach; and (e) an ambulance, hearse or prison van. platform means the primary load-bearing structural assembly of a motor vehicle that determines the basic size of the motor vehicle, and is the structural base that supports the driveline and links the suspension components of the motor vehicle for various types of frames, such as the body-on-frame or space-frame, and monocoques. super-core means the parts listed in column 1 of Table A.2, which are considered as a single part for the purposes of performing an RVC calculation in accordance with subsections 14(10), (11) and (13) and 16(10). tariff classification refers to the tariff classification, to the 8th digit level, based on the Harmonized System of tariff classification and statistical coding.\nRegional Value Content\n2. Under the Canada-United States-Mexico Agreement (CUSMA), specifically Part 6, Sections 16 and 20 of the CUSMA Rules of Origin Regulations (hereinafter referred to as “the Regulations”), producers of vehicles may elect to average the Regional Value Content (RVC) calculations for passenger vehicles, light trucks, heavy trucks, or other vehicles, an automotive good listed in Tables A.1, B, C, D, and E of the Appendix to Annex 4-B to Chapter 4 Rules of Origin, or core parts listed in Table A.2 of the Appendix to Annex 4-B to Chapter 4 Rules of Origin. Table 1 below illustrates the methodologies to be used.\n3. Pursuant to subsection 14(12) of the Regulations, producers of parts in column 1 of Table A.2 of the Appendix to Annex 4-B to Chapter 4 Rules of Origin, may be averaged in accordance with section 16 of the Regulations. Such an average may be calculated using either the average RVC for each individual part in column 1 of Table A.2, or by calculating the average RVC for all parts in column 1 of Table A.2 by treating them as a single part, defined as a super-core.\n4. An election to average shall be completed in respect of each category set out in subsections 16(1) and 20(6) of the Regulations that is chosen by the producer of the vehicles identified in paragraph 1.\n5. Pursuant to subsection 16(6) of the Regulations, an election to average must be provided to the customs administration of the CUSMA country to which these vehicles will be exported at least 10 days before the first day of the producer’s fiscal year during which the vehicles will be exported or such shorter period as the customs administration may accept.\n6. Pursuant to subsection 16(7) of the Regulations, the election may not be rescinded or modified by the producer with respect to the category of passenger vehicles, light trucks, heavy trucks or other vehicles, or the period the producer intends to use for their averaged RVC calculation.\nLabour Value Content\n7. Under the CUSMA, specifically Part 6, subsection 18(15) through 18(17) of the Regulations, producers of vehicles may elect to average the Labour Value Content (LVC) for passenger vehicles, light trucks or heavy trucks. Table 1 below illustrates the methodologies to be used.\n8. An election to average shall be completed in respect of each category set out in subsection 18(15) of the Regulations that is chosen by the producer of the vehicles identified in paragraph 1.\n9. Pursuant to paragraph 18(16)(g) of the Regulations, an election to average must be filed with the customs administration of each CUSMA country to which vehicles in that category are to be exported during the period covered by the election, at least 10 days before the day on which the producer’s fiscal year begins or such shorter period as that customs administration may accept.\n10. Pursuant to subsection 18(17) of the Regulations, the election may not be rescinded or modified with respect to the category or the basis of calculation.\nTable 1 – Methodologies to be Used for the Purposes of Calculating RVC and LVC\nNet Cost Transaction Value Annual Purchase Value Regional Value Content (passenger vehicles, light trucks, heavy trucks, or other vehicles) X Regional Value Content (Table A.1) X X Regional Value Content (Table A.2 – Column 1) X X Regional Value Content (Table A.2 – Column 2) X X Regional Value Content (Table B) X X Regional Value Content (Table C) X X Regional Value Content (Table D) X X Regional Value Content (Table E) X X Regional Value Content (Table F) X X Regional Value Content (Table G) X X Labour Value Content X X\nConfidentiality\n11. The Canada Border Services Agency (CBSA) shall, in accordance with Section 107 of the Customs Act , and Articles 5.12 (Confidentiality) and 7.22 (Protection of Trader Information) of the CUSMA, protect the confidentiality of the information submitted in the election to average.\nOrigin Verification\n12. The CBSA may, in accordance with Section 42.1 of the Customs Act , the verification procedures set out in Article 5.9 of the CUSMA and the Origin Verification Section of the Uniform Regulations for Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA) contained in Memorandum D11-4-34, conduct a verification of origin of these vehicles. As part of that verification, where an importer, exporter, or producer submitted an election to average, the information contained in that submission may be reviewed.\n13. As provided for in subsection 1(10) of the Regulations, an election to average with respect to a good exported to a CUSMA country is considered to have been made:\n- (a) in the case of an election referred to in subsection 16(1), if the election is received by the customs administration of that CUSMA country; and\n- (b) in the case of an election referred to in subsection 1(7), 7(15) or 16(10), if the customs administration of that CUSMA country is informed in writing during the course of a verification of origin of the good that the election has been made.\n14. Pursuant to paragraph 7(7)(b) of the Regulations, an importer, exporter or producer of a good who calculated the RVC of the good on the basis of the transaction value method may change to a calculation based on the net cost method when the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that the value of any material used in the production of the good, as determined by that importer, exporter or producer, is required to be adjusted under section 4 of Schedule 6.\n15. Pursuant to subsection 7(8) of the Regulations, where an importer, exporter or producer of a good who calculated the RVC of the good on the basis of the net cost method and the customs administration of a CUSMA country subsequently notifies that importer, exporter or producer in writing, during the course of a verification of origin, that the good does not satisfy the applicable RVC requirement, the importer, exporter or producer of the good may not recalculate the RVC on the basis of the transaction value method.\nNote: Pursuant to subsection 7(6) of the Regulations, when calculating the RVC of a good, the net cost method must be used if Schedule 1 does not provide a rule for the good based on the transaction value method.\nCompletion and filing of the Motor Vehicle Averaging Election Forms\n16. Form BSF352 , Canada-United States-Mexico Agreement Motor Vehicle Averaging Election for Purposes of Regional Value Content must be completed to file an election to average.\n17. Form BSF848 , Canada-United States-Mexico Agreement Motor Vehicle Averaging Election for Purposes of Labour Value Content must be completed to file an election to average.\n18. Instructions to complete these forms can be found in the instructions accompanying Form BSF352 and Form BSF848 .\n19. These election to average forms can be submitted electronically to:\nCBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca\n20. Where these forms cannot be sent electronically, they can be submitted in writing to:\nCanada Border Services Agency Trade and Anti-dumping Programs Directorate 222 Queen Street, 4th Floor Ottawa, Ontario K1A 0L8, Canada\n21. Where the producer of a motor vehicle has calculated the RVC of the motor vehicle on the basis of estimated costs, including standard costs, budgeted forecasts or other similar estimating procedures, before or during the producer's fiscal year, the producer shall conduct an analysis at the end of the producer's fiscal year of the actual costs incurred over the period in respect of the production of the motor vehicle to ensure that the RVC on the basis of actual costs is satisfied. If the RVC on the basis of actual costs is not satisfied, the producer of the motor vehicle must immediately inform any person to whom the producer has provided a certification of origin, contained in Annex 5-A (Minimum Data Elements) of Chapter 5 Origin Procedures, or a written statement that the motor vehicle is an originating good, that the motor vehicle is a non-originating good.\nAdditional Information\n22. For additional information regarding the completion of the election to average forms, please refer to Chapter 4 Rules of Origin of the CUSMA, and the CUSMA Rules of Origin Regulations . Any further information and/or clarification may be obtained from the CBSA at the following email address:\nCBSA.Election_BSF_352.ASFC@cbsa-asfc.gc.ca\n23. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2021-03-24", + "current_to": "2021-03-24", + "citation": "Memorandum D11-4-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html" + }, + { + "id": "dmemo-D11-4-36-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-36", + "marginal_note": "References", + "part": "Canada-United States-Mexico Agreement ( CUSMA ) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff CUSMA Rules of Origin Regulations Other references: Canada-United States-Mexico Agreement (CUSMA) Uniform Regulations Regarding the Interpretation, Application, and Administration of Chapter 4 (Rules of Origin) and Related Provisions in Chapter 6 (Textile and Apparel Goods) of the Agreement Between the United States of America, the United Mexican States, and Canada D11-4-34, Uniform Regulations for Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA) Form BSF352 Form BSF848", + "history": "", + "last_amended": "2021-03-24", + "current_to": "2021-03-24", + "citation": "Memorandum D11-4-36", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-36-eng.html" + }, + { + "id": "dmemo-D11-4-37-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-37", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, November 4, 2021\nThis document is also available in PDF (438 KB) [ help with PDF files ]\nIn Brief\nThis memorandum contains administrative guidelines and other information regarding the administration of the origin quotas contained in Annex 5-A of the Protocol on Rules of Origin and Origin Procedures of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) and Annex 5-A of the Protocol on Rules of Origin and Origin Procedures as incorporated by reference in the Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ).\nUnder the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) and the Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ), specific quantities of some products may qualify as originating under alternative product-specific rules of origin (origin quotas). Under the CETA origin quotas, products that include non-Canadian or non-European Union ( EU ) sourced materials may qualify as originating and receive preferential tariff treatment, up to the specified quantity, and likewise, products that include non-Canadian or non-United Kingdom ( UK ) sourced materials may qualify as originating and receive preferential tariff treatment, up to the specified quantity, under the Canada- UK TCA .\nUnder both agreements, origin quotas have been established for Agricultural Products ( High-Sugar Containing Products, Sugar Confectionery and Chocolate Preparations, Processed Foods, and Dog and Cat Food), Fish and Seafood, Textiles, Apparel, and Vehicles.\nThis memorandum specifies the products that are eligible for the origin quotas, the manufacturing processes that products are required to undergo in the territory of the Parties to the CETA or the Canada- UK TCA , and the documentation needed to support a claim for CETA preferential tariff treatment or Canada- UK TCA preferential tariff treatment.", + "history": "", + "last_amended": "2021-11-04", + "current_to": "2021-11-04", + "citation": "Memorandum D11-4-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html" + }, + { + "id": "dmemo-D11-4-37-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-37", + "marginal_note": "Legislation", + "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement", + "division": "", + "heading": "", + "text": "- Customs Act\n- Customs Tariff\n- Export and Import Permit Act\n- Export Control List\n- Import Control List", + "history": "", + "last_amended": "2021-11-04", + "current_to": "2021-11-04", + "citation": "Memorandum D11-4-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html" + }, + { + "id": "dmemo-D11-4-37-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-37", + "marginal_note": "Regulations", + "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement", + "division": "", + "heading": "", + "text": "- CETA Rules of Origin Regulations\n- CUKTCA Rules of Origin Regulations\n- Regulations Defining \" EU country or other CETA beneficiary\"", + "history": "", + "last_amended": "2021-11-04", + "current_to": "2021-11-04", + "citation": "Memorandum D11-4-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html" + }, + { + "id": "dmemo-D11-4-37-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-37", + "marginal_note": "Guidelines and General Information", + "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purpose of this memorandum, the following definitions apply:\nCanada- UK TCA beneficiary Has the same meaning as in subsection 2(1) of the Customs Tariff . EU country or other CETA beneficiary Means a country or territory set out in the schedule to the Regulations Defining \" EU country or other CETA beneficiary\" .\nGeneral\n2. The CETA and the Canada- UK TCA are similar to all of Canada's Free Trade Agreements ( FTA s) in that they contain rules of origin, origin procedures, and product-specific rules of origin ( PSRO ), which can be found in the Protocol on Rules of Origin and Origin Procedures (the \"Protocol\") specific to the CETA and the Canada- UK TCA . However, the CETA and the Canada- UK TCA are unique in that they allow for products to also qualify for CETA or Canada- UK TCA preferential tariff treatment under the applicable origin quota PSRO , which are contained in Annex 5-A of the CETA – Origin quotas and alternatives for the product-specific rules of origin in Annex 5 – and incorporated by reference in the Canada- UK TCA . While the origin quotas provide alternative rules of origin, not all originating products have corresponding origin quotas.\n3. The origin quotas provide preferential rates of duty for specified quantities of certain originating products. Origin quotas apply to specific textile and apparel products imported into Canada from an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary under the respective agreements. Origin quotas also apply to specific Canadian agricultural products, fish and seafood products, textile and apparel products, and vehicles exported to an EU country or other CETA beneficiary or to a Canada- UK TCA beneficiary.\n4. Canada has implemented import and export permit requirements for certain origin quotas. Table 1 below identifies the origin quota products that are subject to Canadian permit requirements. While these quotas are available for imports and exports, traders are advised, where possible, to determine whether their products satisfy the applicable main PSRO found in Annex 5 of either Protocol before exporting their product under the origin quotas.\nTable 1: List of products with corresponding origin quotas and their Canadian permit requirements\nImports Product (Harmonized System Classification) CETA Canada- UK TCA Permit required Administration Permit required Administration Textiles and Apparel 5007.20, 5111.30, 51.12, 5208.39, 5401.10, 5402.11, 54.04, 54.07, 56.03, 5607.41, 5607.49, 5702.42, 5703.20, 5704.90, 59.03, 5904.10, 5910.00, 59.11, 6105.10, 61.06, 61.09, 61.10, 61.14, 61.15, 6202.11, 6202.93, 6203.11, 6203.12-6203.49, 62.04, 6205.20, 62.10, 62.11, 61.12, 6302.21, 6302.31, 6302.91 Yes First-come , first-served upon importation into Canada Yes First-come , first-served upon importation into Canada\nExports Product (Harmonized System Classification) CETA Canada- UK TCA Permit required Administration Permit required Administration High-Sugar Containing Products ex 1302.20, ex 1806.10, ex 1806.20, ex 2101.12, ex 2101.20, ex 2106.90 Yes Export to an EU country or other CETA beneficiary through allocation No First-come , first-served upon importation into a Canada- UK TCA beneficiary Sugar Confectionery and Chocolate Preparations 17.04, 1806.31, 1806.32, 1806.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Processed Foods 19.01, ex 1902.11, ex 1902.19, ex 1902.20, ex 1902.30, 1904.10, 1904.20, 1904.90, 19.05, 2009.81, ex 2009.89, 2103.90, ex 2106.10, ex 2106.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Dog and Cat Food 2309.10, ex 2309.90 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Apparel 61.04, 61.14, 6102.30, 6108.92, 62.01 Yes First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Apparel 6101.30, 6106.20, 6108.22, 6109.10, 6109.90, 61.10, 6112.41, 61.15, 62.02, 62.03, 62.04, 62.05, 62.06, 6210.40, 6210.50, 62.11, 6212.10, 6212.20, 6212.30, 6212.90 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Textiles 5107.20, 5205.12, 5208.59, 5209.59, 54.02, 5404.19, 54.07, 5505.10, 5513.11, 56.02, 56.03, 57.03, 58.06, 5811.00, 59.03, 5904.90, 59.06, 5907.00, 59.11, 60.04, 60.05, 60.06, 63.06, 63.07 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Fish and Seafood ex 0304.83, ex 0306.12, 1604.11, 1604.12, ex 1604.13, ex 1605.10, 1605.21 – 1605.29, 1605.30 No First-come , first-served upon importation into an EU country or other CETA beneficiary No First-come , first-served upon importation into a Canada- UK TCA beneficiary Vehicles 8703.21, 8703.22, 8703.23, 8703.24, 8703.31, 8703.32, 8703.33, 8703.40, 8703.50, 8703.60, 8703.70, 8703.80, 8703.90 Yes Export to an EU country or other CETA beneficiary through allocation Yes First-come , first-served upon importation into a Canada- UK TCA beneficiary\n5. The origin quota mechanism contained in the CETA and the Canada- UK TCA are unique in that the products subject to an origin quota are associated directly to a PSRO . This means that one product could have two separate PSRO s associated with it; the main PSRO , where there is no quantitative limit, and an alternate PSRO , which is subject to quota availability. The products associated with the alternate PSRO qualify as originating products should quota be available. Traders should determine first if their products qualify as originating under the main PSRO s, and then look to the alternative rules of origin for an origin quota to see if they may qualify.\n6. In order to determine whether there is quota available for a certain product under the CETA or Canada- UK TCA , importers and exporters are encouraged to look at the Global Affairs Canada's CETA Origin Quotas website. A link to this website can be found in the \"References\" section of this memorandum.\n7. The Global Affairs Canada website also contains a list of Frequently Asked Questions (FAQ) which provides information on the origin quotas.\nImport requirements – Origin Declaration\n8. As with all imported products, in order to receive preferential tariff treatment, the Origin Declaration, contained in Annex 2 of the Protocol to either FTA , must be in the importer's possession at the time of release of the products, or at any other time when the importer declares on the customs documentation that they are in possession of an origin declaration.\n9. The completed Origin Declaration, as set out in Annex 2 of the Protocol to either FTA , must be provided on the invoice or any other commercial document that describes the product in sufficient detail to enable its identification. A reference to Annex 5-A should also be included on the invoice or other commercial document in order to identify origin quota products. It is not mandatory to include the Origin Declaration with the release or accounting documentation, but it must be available for presentation to the Canada Border Services Agency ( CBSA ) upon request.\n10. The Origin Declaration may be completed in English or French or, for the purposes of CETA, any of the languages set out in Annex 2 of the CETA Protocol on Rules of Origin and Origin Procedures. Where the Origin Declaration is presented in a language other than English or French and the CBSA requests to see it, the CBSA may make a further request to the importer to provide an English or French translation of the Origin Declaration. If such further request is made, the CBSA will allow a reasonable period of time for the importer to obtain the translation.\nNote: The importer is not required to obtain an English or French translation of the Origin Declaration until and unless such a request is made.\nTariff treatments\n11. The CETA rate of customs duty for products imported from an EU country or other CETA beneficiary is the Canada-European Union Tariff (CEUT), and is applicable to all products, including those subject to the origin quotas. Importations of products that do not meet the main PSRO or exceed the annual origin quota quantitative limit under the alternate rules of origin provided under the CETA are subject to the Most-Favoured-Nation ( MFN ) tariff treatment.\n12. The Canada- UK TCA rate of customs duty for products imported from a Canada- UK TCA beneficiary is the United Kingdom Tariff ( UKT ), and is applicable to all products, including those subject to the origin quotas. Importations of products that do not meet the main PSRO or exceed the annual origin quota quantitative limit under the alternate rules of origin provided under the Canada- UK TCA are subject to the MFN tariff treatment.\nExport requirements – Origin Declaration\n13. In order to identify the products that are eligible for an origin quota, the exporter, in addition to providing the Origin Declaration as set out in Annex 2 of the specific Protocol, should inform the importer of the application of Annex 5-A . This may be done by making reference to Annex 5-A on the invoice or other commercial document, and where applicable, the exporter must provide the importer with a copy of the export permit.\nImport and export permit requirements\n14. Import and export permits are issued by the Trade Controls Bureau at Global Affairs Canada or via customs brokers authorized by the Trade Controls Bureau.\n15. In order to inform importers and exporters about the origin quotas established under the CETA, Global Affairs Canada has issued notices containing information on the products covered under the various origin quotas, the type of permit required and the administration of the origin quotas under the Export and Import Permits Act ( EIPA ). Specific Notices to Importers and to Exporters for the following products have been issued, and links to these notices can be found in the \"References\" section of this memorandum:\n- High-Sugar Containing Products – Exports\n- Sugar Confectionery and Chocolate Preparations, Processed Foods, Dog and Cat Food – Exports\n- Fish and Seafood – Exports\n- Apparel – Exports\n- Textiles and Apparel – Imports\n- Vehicles – Exports\n16. In order to inform importers and exporters about the origin quotas established under the Canada- UK TCA , Global Affairs Canada has issued notices containing information on the products covered under the various origin quotas, the type of permit required and the administration of the origin quotas under the EIPA . Specific Notices to Importers and to Exporters for the following products have been issued, and links to these notices can be found in the \"References\" section of this memorandum:\n- Textiles and Apparel – Imports\n- Vehicles – Exports\nImport permit requirements\n17. In order to import products subject to an origin quota, the importer must possess an appropriate import permit specifying entitlement for the products. This permit must be available for presentation to the CBSA upon request.\n18. Global Affairs Canada provides CBSA External Customs Automated Permit System (EXCAPS) with an electronic transmission of permit information directly. This eliminates the requirement for exporters and importers to present paper permits to the CBSA (except at non-terminal offices) when required under the EIPA . Global Affairs Canada will issue a transaction record to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices will be required to present a copy of the transaction record to substantiate that a permit has been issued by Global Affairs Canada. Refer to Memorandum D19-10-2 , Export and Import Permits Act (Importations) for the most current information on the transmission of permit information between Global Affairs Canada and CBSA .\n19. The transaction number assigned to the importation must be recorded on the import permit, and the import permit number must be recorded on the customs documentation.\n20. An import permit becomes valid when the permit information has been transmitted electronically by Global Affairs Canada to the CBSA office where products are to be released.\n21. Where an origin quota permit has not been obtained by the date of accounting, the products will be subject to the MFN tariff treatment.\nExport permit requirements\n22. In order to export products subject to the origin quota to an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary, if the product is identified as requiring a permit, the exporter must possess an appropriate export permit specifying entitlement for the products. To determine if an export permit is applicable, refer to Table 1 above. For all products, whether a permit is required or not, the exporter is advised to notify the importer in an EU country or other CETA beneficiary or a Canada- UK TCA beneficiary that these products are subject to Annex 5-A . This may be done by making an indication with the required origin declaration on the invoice or other commercial document.\n23. Where an export permit has been obtained, the exporter, in addition to advising the importer as per the above paragraph, must provide the importer with a copy of the export permit.\nCanada Customs Coding Form\n24. To indicate that a claim for CETA preferential tariff treatment is being made through the origin quota mechanism for products imported from an EU country or other CETA beneficiary, importers must complete Form B3-3 , Canada Customs Coding Form, as follows:\n- In Field No. 14, \"Tariff Treatment\", enter the Canada-European Union Tariff (CEUT) treatment code \"31\"\n- In Field No. 26, \"Special Authority\", enter the CETA Order in Council ( OIC ) number 17-1124\n25. To indicate that a claim for Canada- UK TCA preferential tariff treatment is being made through the origin quota mechanism for products imported from a Canada- UK TCA beneficiary, importers must complete Form B3-3 , Canada Customs Coding Form, as follows:\n- In Field No. 14, \"Tariff Treatment\", enter the United Kingdom Tariff ( UKT ) treatment code \"34\"\n- In Field No. 26, \"Special Authority\", enter the Canada- UK TCA OIC number 21-241\nLegislative requirements to file self-adjustments\n26. For products originating as per the PSRO origin quota of the CETA or Canada- UK TCA , for which a claim under the quota was not made at the time of accounting, preferential tariff treatment may be requested under the PSRO origin quota of the applicable trade agreement, if quota remains available in the year in which the products were accounted for. If no quota is available in the year in which the product was accounted for, the MFN tariff applies and any duties owing must be paid.\n27. Preferential tariff treatment corrections to the import declaration to access PSRO origin quota may be submitted under either section 74 or section 32.2 of the Customs Act , depending on whether or not preferential tariff treatment was claimed at the time of accounting.\nRefunds of duties paid\n28. A request for preferential tariff treatment for products originating under the PSRO origin quota of the CETA or Canada- UK TCA may be made where the MFN tariff has been claimed and the products have been accounted for by requesting a refund of the duties paid under s.74(1)(c.11) of the Customs Act . For imports into Canada, the importer is provided with 4 years from the date of accounting to submit a refund claim by applying for CETA or Canada- UK TCA preferential tariff treatment. For more information on refunds, refer to Memorandum D6-2-3 , Refunds of Duties.\nCorrections to the claim for CETA or Canada- UK TCA preferential tariff treatment (Money payable to the CBSA or Revenue Neutral)\n29. Where the CETA or Canada- UK TCA preferential tariff treatment was claimed at the time of accounting, and the products are subsequently found not to originate under the PSRO but are originating under an origin quota PSRO , access to the CETA or Canada- UK TCA preferential tariff treatment, provided origin quota remains available, must be obtained by submitting a correction under section 32.2 of the Customs Act to include the relevant OIC number as set out in the \"Canada Customs Coding Form\" section above. For more information on the importer's obligation, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n30. Under either situation, the procedures and applicable documentation outlined above to access the origin quota PSRO of the CETA or Canada- UK TCA apply.\nVerification\n31. As the origin quota mechanisms are rules of origin, all claims for preferential tariff treatment under the CETA or Canada- UK TCA PSRO origin quota are subject to all the origin procedures of the applicable trade agreement.\nAdditional information\n32. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2021-11-04", + "current_to": "2021-11-04", + "citation": "Memorandum D11-4-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html" + }, + { + "id": "dmemo-D11-4-37-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-4-37", + "marginal_note": "References", + "part": "Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Legislative references: Customs Act Customs Tariff Export and Import Permit Act Export Control List Import Control List CETA Rules of Origin Regulations CUKTCA Rules of Origin Regulations Regulations Defining \" EU country or other CETA beneficiary\" Protocol on Rules of Origin and Origin Procedures Annex 5-A of the Protocol on Rules of Origin and Origin Procedures Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Canada-United Kingdom Trade Continuity Agreement ( Canada- UK TCA ) Other references: D6-2-3 D11-6-6 D19-10-2 Global Affairs Canada CETA Origin Quotas Global Affairs Canada Frequently Asked Questions (FAQ) Global Affairs Canada List of Notices to Importers, Exporters and Brokers Notice for High-Sugar Containing Products – Exports (CETA) Notice for Sugar Confectionery and Chocolate Preparations, Processed Foods, Dog and Cat Food – Exports (CETA) Notice for Fish and Seafood – Exports (CETA) Notice for Apparel – Exports (CETA) Notice for Textiles and Apparel – Imports (CETA) Notice for Vehicles – Exports (CETA) Notice for Textiles and Apparel – Imports ( Canada- UK TCA ) Notice for Vehicles – Exports ( Canada- UK TCA ) B3-3 – Canada Customs Coding Form", + "history": "", + "last_amended": "2021-11-04", + "current_to": "2021-11-04", + "citation": "Memorandum D11-4-37", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-4-37-eng.html" + }, + { + "id": "dmemo-D11-5-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-3", + "marginal_note": "Regulations", + "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CCRFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2018-02-06", + "current_to": "2018-02-06", + "citation": "Memorandum D11-5-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html" + }, + { + "id": "dmemo-D11-5-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-3", + "marginal_note": "Guidelines and General Information", + "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Additional Information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2018-02-06", + "current_to": "2018-02-06", + "citation": "Memorandum D11-5-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html" + }, + { + "id": "dmemo-D11-5-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-3", + "marginal_note": "References", + "part": "Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCRFTA Rules of Origin Regulations Other references Superseded memorandum D D11-5-3 June 26, 2013", + "history": "", + "last_amended": "2018-02-06", + "current_to": "2018-02-06", + "citation": "Memorandum D11-5-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-3-eng.html" + }, + { + "id": "dmemo-D11-5-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-4", + "marginal_note": "Regulations", + "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CCFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2022-01-19", + "current_to": "2022-01-19", + "citation": "Memorandum D11-5-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html" + }, + { + "id": "dmemo-D11-5-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-4", + "marginal_note": "Guidelines and general information", + "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Additional information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2022-01-19", + "current_to": "2022-01-19", + "citation": "Memorandum D11-5-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html" + }, + { + "id": "dmemo-D11-5-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-4", + "marginal_note": "References", + "part": "Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCFTA Rules of Origin Regulations Other references Canada-Chile Free Trade Agreement Amendments to Chapter D (Rules of Origin) and Annex D-01 (Specific Rules of Origin) (2021) Superseded memorandum D D11-5-4, February 6, 2018", + "history": "", + "last_amended": "2022-01-19", + "current_to": "2022-01-19", + "citation": "Memorandum D11-5-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-4-eng.html" + }, + { + "id": "dmemo-D11-5-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-6", + "marginal_note": "Regulations", + "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CIFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2021-02-04", + "current_to": "2021-02-04", + "citation": "Memorandum D11-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html" + }, + { + "id": "dmemo-D11-5-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-6", + "marginal_note": "Guidelines and general information", + "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Additional information\nFor more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2021-02-04", + "current_to": "2021-02-04", + "citation": "Memorandum D11-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html" + }, + { + "id": "dmemo-D11-5-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-6", + "marginal_note": "References", + "part": "Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CIFTA Rules of Origin Regulations Other references Superseded memorandum D D11-5-6, April 18, 2018", + "history": "", + "last_amended": "2021-02-04", + "current_to": "2021-02-04", + "citation": "Memorandum D11-5-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-6-eng.html" + }, + { + "id": "dmemo-D11-5-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-7", + "marginal_note": "Legislation", + "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CEFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html" + }, + { + "id": "dmemo-D11-5-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-7", + "marginal_note": "Guidelines and General Information", + "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. Annex C – Rules of Origin and Administrative Co-operation of CEFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n2. Appendix I to Annex C of CEFTA , the Product Specific Rules of Origin, sets out the specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html" + }, + { + "id": "dmemo-D11-5-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-7", + "marginal_note": "References", + "part": "Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CEFTA Rules of Origin Regulations Other references: Canada-European Free Trade Association Free Trade Agreement (CEFTA) Annex C – Rules of Origin and Administrative Co-operation Appendix I to Annex C Superseded memorandum D: D11-5-7 dated March 12, 2010", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-7-eng.html" + }, + { + "id": "dmemo-D11-5-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-8", + "marginal_note": "Legislation", + "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CPFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html" + }, + { + "id": "dmemo-D11-5-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-8", + "marginal_note": "Guidelines and General Information", + "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. Chapter Three: Rules of Origin of the CPFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n2. Annex 301: Specific Rules of Origin of the CPFTA sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html" + }, + { + "id": "dmemo-D11-5-8-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-8", + "marginal_note": "References", + "part": "Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: CPFTA Rules of Origin Regulations Other references: Canada-Peru Free Trade Agreement (CPFTA) Chapter Three: Rules of Origin Annex 301: Specific Rules of Origin Superseded memorandum D: D11-5-8 dated March 12, 2010", + "history": "", + "last_amended": "2014-04-15", + "current_to": "2014-04-15", + "citation": "Memorandum D11-5-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-8-eng.html" + }, + { + "id": "dmemo-D11-5-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-9", + "marginal_note": "Legislation", + "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Order Amending the Schedule to the Customs Tariff ( CCOFTA Short Supply)\nCCOFTA Rules of Origin Regulations\nP.C. 2011-733 2011-06-23\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , hereby makes the annexed CCOFTA Rules of Origin Regulations .", + "history": "", + "last_amended": "2020-12-16", + "current_to": "2020-12-16", + "citation": "Memorandum D11-5-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html" + }, + { + "id": "dmemo-D11-5-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-9", + "marginal_note": "Rules of Origin", + "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The following provisions of the Free Trade Agreement between Canada and the Republic of Colombia, signed on November 21, 2008 , have the force of law in Canada:\n- (a) Articles 301 to 305\n- (b) Paragraphs 1 and 2 of article 306\n- (c) Articles 307 to 315\n- (d) Article 318 and\n- (e) Annex 301\nComing into Force\nFootnote 1 2. These Regulations come into force on the day on which section 30 of the Canada–Colombia Free Trade Agreement Implementation Act , chapter 4 of the Statutes of Canada, 2010, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2020-12-16", + "current_to": "2020-12-16", + "citation": "Memorandum D11-5-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html" + }, + { + "id": "dmemo-D11-5-9-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-9", + "marginal_note": "Guidelines and general information", + "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The CCOFTA may be found on the Global Affairs Canada website.\n2. Chapter Three: Rules of Origin of the CCOFTA contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 301: Specific Rules of Origin of the CCOFTA sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Article 317: Short Supply of the Rules of Origin Chapter allows Canada and Colombia to agree that certain textile inputs are not available from domestic producers in commercial quantities in both Canada and Colombia. Textile yarns and fabrics that are agreed to be in short supply can be imported from outside Canada or Colombia and used by Canadian or Colombian producers to make originating textile or apparel goods that would be eligible to benefit from preferential tariff treatment under the agreement when that textile or apparel good is exported to the other Party.\n5. Canada and Colombia have established a short supply list under the CCOFTA , effective January 10, 2020 . Both countries also agreed to procedures to guide the administration of the short supply process .\nAdditional information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2020-12-16", + "current_to": "2020-12-16", + "citation": "Memorandum D11-5-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html" + }, + { + "id": "dmemo-D11-5-9-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-9", + "marginal_note": "References", + "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CCOFTA Rules of Origin Regulations Order Amending the Schedule to the Customs Tariff (CCOFTA Short Supply) Customs Tariff Canada–Colombia Free Trade Agreement Implementation Act Other references Canada-Colombia Free Trade Agreement (CCOFTA) Superseded memorandum D: D11-5-9 dated April 15, 2014\nFootnotes Footnote 1 *[Note: Regulations in force August 15, 2011, see SI/2011-55.] Return to footnote 1 referrer", + "history": "", + "last_amended": "2020-12-16", + "current_to": "2020-12-16", + "citation": "Memorandum D11-5-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html" + }, + { + "id": "dmemo-D11-5-9-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-9", + "marginal_note": "Footnotes", + "part": "Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Footnote 1 *[Note: Regulations in force August 15, 2011, see SI/2011-55.] Return to footnote 1 referrer", + "history": "", + "last_amended": "2020-12-16", + "current_to": "2020-12-16", + "citation": "Memorandum D11-5-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-9-eng.html" + }, + { + "id": "dmemo-D11-5-10-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-10", + "marginal_note": "Legislation", + "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CJFTA Rules of Origin Regulations\nRules of Origin\n1. The following provisions of the Free Trade Agreement between Canada and the Hashemite Kingdom of Jordan, signed on June 28, 2009, have the force of law in Canada:\n- (a) Articles 4-1 and 4-2;\n- (b) Article 4-3, paragraph 1;\n- (c) Articles 4-4 to 4-13;\n- (d) Article 4-15; and\n- (e) Annex 4-1.\nComing Into Force\n2. These Regulations come into force on the day on which section 32 of the Canada-Jordan Economic Growth and Prosperity Act, chapter 18 of the Statutes of Canada, 2012, comes into force.", + "history": "", + "last_amended": "2018-04-18", + "current_to": "2018-04-18", + "citation": "Memorandum D11-5-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html" + }, + { + "id": "dmemo-D11-5-10-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-10", + "marginal_note": "Guidelines and General Information", + "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The Canada-Jordan Free Trade Agreement (CJFTA) may be found on the Global Affairs Canada Web site .\n2. Chapter 4: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4-1: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2018-04-18", + "current_to": "2018-04-18", + "citation": "Memorandum D11-5-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html" + }, + { + "id": "dmemo-D11-5-10-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-10", + "marginal_note": "References", + "part": "Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CJFTA Rules of Origin Regulations Canada-Jordan Economic Growth and Prosperity Act Annex 4-1: Specific Rules of Origin Other references Canada-Jordan Free Trade Agreement (CJFTA) Superseded memorandum D D11-5-10 February 7, 2013", + "history": "", + "last_amended": "2018-04-18", + "current_to": "2018-04-18", + "citation": "Memorandum D11-5-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-10-eng.html" + }, + { + "id": "dmemo-D11-5-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-11", + "marginal_note": "CPAFTA Rules of Origin Regulations", + "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Rules of Origin\n1. The following provisions of the Free Trade Agreement between Canada and the Republic of Panama, signed on May 14, 2010 , have the force of law in Canada:\n- (a) Articles 3.01 to 3.04;\n- (b) Article 3.05, paragraph 1;\n- (c) Articles 3.06 to 3.15; and\n- (d) Annex 3.02.\nComing Into Force\n2. These Regulations come into force on the day on which section 38 of the Canada–Panama Economic Growth and Prosperity Act , chapter 26 of the Statutes of Canada, 2012, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2013-02-07", + "current_to": "2013-02-07", + "citation": "Memorandum D11-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html" + }, + { + "id": "dmemo-D11-5-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-11", + "marginal_note": "Guidelines and General Information", + "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The Canada-Panama Free Trade Agreement (CPAFTA) may be found on the Foreign Affairs and International Trade Canada Web site at: www.international.gc.ca .\n2. Chapter Three: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3.02: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2013-02-07", + "current_to": "2013-02-07", + "citation": "Memorandum D11-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html" + }, + { + "id": "dmemo-D11-5-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-11", + "marginal_note": "References", + "part": "Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2013-309 dated March 21, 2013 Canada-Panama Economic Growth and Prosperity Act Other references: Superseded memorandum D: N/A", + "history": "", + "last_amended": "2013-02-07", + "current_to": "2013-02-07", + "citation": "Memorandum D11-5-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-11-eng.html" + }, + { + "id": "dmemo-D11-5-12-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-12", + "marginal_note": "Legislation", + "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CKFTA Rules of Origin Regulations Rules of Origin 1. The following provisions of the Canada-Korea Free Trade Agreement have the force of law in Canada: (a) Articles 3.1 to 3.6; (b) Paragraphs 1 and 2 of Article 3.7; (c) Articles 3.8 to 3.17; (d) Article 3.20; and (e) Annex 3-A. Coming Into Force 2. These Regulations come into force on the day on which section 47 of the Canada–Korea Economic Growth and Prosperity Act , chapter 28 of the Statutes of Canada, 2014, comes into force, but if they are registered after that day, they come into force on the day on which they are registered. Guidelines and General Information 1. The Canada-Korea Free Trade Agreement (CKFTA) may be found on the Foreign Affairs, Trade and Development Canada Web site . 2. Chapter 3: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements. 3. Annex 3-A: Product Specific Rules sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating. Additional Information 4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2014-1454 dated December 12, 2014 Other references: Superseded memorandum D: N/A Date modified: 2015-03-09", + "history": "", + "last_amended": "2015-03-09", + "current_to": "2015-03-09", + "citation": "Memorandum D11-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html" + }, + { + "id": "dmemo-D11-5-12-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-12", + "marginal_note": "Guidelines and General Information", + "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The Canada-Korea Free Trade Agreement (CKFTA) may be found on the Foreign Affairs, Trade and Development Canada Web site .\n2. Chapter 3: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3-A: Product Specific Rules sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2015-03-09", + "current_to": "2015-03-09", + "citation": "Memorandum D11-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html" + }, + { + "id": "dmemo-D11-5-12-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-12", + "marginal_note": "References", + "part": "Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Order in Council P.C. 2014-1454 dated December 12, 2014 Other references: Superseded memorandum D: N/A", + "history": "", + "last_amended": "2015-03-09", + "current_to": "2015-03-09", + "citation": "Memorandum D11-5-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-12-eng.html" + }, + { + "id": "dmemo-D11-5-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-13", + "marginal_note": "Legislation", + "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "CHFTA Rules of Origin Regulations\nRules of Origin\n1. The following provisions of the Canada–Honduras Free Trade Agreement have the force of law in Canada:\n- (a) Articles 4.1 to 4.3;\n- (b) Paragraph 1 of Article 4.4;\n- (c) Articles 4.5 to 4.13; and\n- (d) Annexes 4.1 and 4.5.\nComing Into Force\n2. These Regulations come into force on the day on which section 43 of the Canada–Honduras Economic Growth and Prosperity Act , chapter 14 of the Statues of Canada, 2014, comes into force, but if these Regulations are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D11-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html" + }, + { + "id": "dmemo-D11-5-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-13", + "marginal_note": "Guidelines and General Information", + "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The CHFTA may be found on the Foreign Affairs, Trade and Development Canada Web site .\n2. Chapter Four: Rules of Origin contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4.1: Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D11-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html" + }, + { + "id": "dmemo-D11-5-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-13", + "marginal_note": "References", + "part": "Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Canada–Honduras Economic Growth and Prosperity Act CHFTA Rules of Origin Regulations Other references: Order in Council P.C. 2014-979 dated September 25, 2014 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2015-04-09", + "current_to": "2015-04-09", + "citation": "Memorandum D11-5-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-13-eng.html" + }, + { + "id": "dmemo-D11-5-14-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Provides the links to the rules of origin of the new Canada-Ukraine Free Trade Agreement (CUFTA).\nKeywords: legislation, regulations, rules of origin, CUFTA", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-14-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Coming into Force\n- Guidelines\n- References Applicable legislation\n- Contact us", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-14-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- refer to the new Canada-Ukraine Free Trade Agreement Implementation Act, 2023\n- update the hyperlink to reflect the new CUFTA Rules of Origin Regulations", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-14-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "Coming into force", + "part": "", + "division": "", + "heading": "", + "text": "1. These regulations come into force on the day on which section 9 of the Canada–Ukraine Free Trade Agreement Implementation Act, 2023 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-14-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "2. More information on the Canada-Ukraine Free Trade Agreement (CUFTA) may be found on the Global Affairs Canada website.\n3. Chapter 3: Rules of Origin and Origin Procedures contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n4. Annex 3-A: Product-Specific Rules of Origin sets out the product specific rules of origin that establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n5. Annex 3-C: Cumulation of Origin with Common Free Trade Agreement Partners allows materials from specific non-Party countries with which both Canada and Ukraine have separate free trade agreements to be considered as \"originating\" when used in production within Canada or Ukraine.", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-14-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-14", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nCUFTA Chapter 3 — Rules of Origin and Origin Procedures\nThe following provisions of the CUFTA have the force of law in Canada:\n- Articles 3.1 to 3.14\n- Annexes 3-A and 3-C\nLegislative references\n- Canada–Ukraine Free Trade Agreement Implementation Act, 2023\n- CUFTA Rules of Origin Regulations\n- Text of the 2023 Canada - Ukraine Free Trade Agreement\nOther references\nAbout CUFTA\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-19", + "current_to": "2026-01-19", + "citation": "Memorandum D11-5-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-14-eng.html" + }, + { + "id": "dmemo-D11-5-15-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-15", + "marginal_note": "Legislation", + "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin", + "division": "", + "heading": "", + "text": "CETA Rules of Origin Regulations P.C. 2017-1124 2017-08-31\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , makes the annexed CETA Rules of Origin Regulations .\nRules of Origin\n1 The following provisions of the Protocol on Rules of Origin and Origin Procedures of the Canada–European Union Comprehensive Economic and Trade Agreement have the force of law in Canada:\n- (a) Articles 1 and 2;\n- (b) paragraphs 1 to 3 of Article 3;\n- (c) Articles 4 to 17; and\n- (d) Annexes 1, 4, 5, 5‑A and 7.\nComing into Force\n2 These Regulations come into force on the day on which section 97 of the Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act , chapter 6 of the Statutes of Canada, 2017, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2017-10-18", + "current_to": "2017-10-18", + "citation": "Memorandum D11-5-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html" + }, + { + "id": "dmemo-D11-5-15-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-15", + "marginal_note": "Guidelines and General Information", + "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The CETA may be found on the Global Affairs Canada website.\n2. Protocol on Rules of Origin and Origin Procedures : The Protocol on Rules of Origin and Origin Procedures contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 5 of the Protocol on Rules of Origin and Origin Procedures : The Product Specific Rules of origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2017-10-18", + "current_to": "2017-10-18", + "citation": "Memorandum D11-5-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html" + }, + { + "id": "dmemo-D11-5-15-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-15", + "marginal_note": "References", + "part": "Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Canada–European Union Comprehensive Economic and Trade Agreement Implementation Act CETA Rules of Origin Regulations Order in Council P.C. 2017-1124 dated August 31, 2017 Other references: Global Affairs Canada Superseded memorandum D: N/A", + "history": "", + "last_amended": "2017-10-18", + "current_to": "2017-10-18", + "citation": "Memorandum D11-5-15", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-15-eng.html" + }, + { + "id": "dmemo-D11-5-16-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-16", + "marginal_note": "Legislation", + "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin", + "division": "", + "heading": "", + "text": "CPTPP Rules of Origin Regulations\nP.C. 2018-1323 2018-10-29\nHis Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 16(2) of the Customs Tariff , makes the annexed CPTPP Rules of Origin Regulations .", + "history": "", + "last_amended": "2020-04-27", + "current_to": "2020-04-27", + "citation": "Memorandum D11-5-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html" + }, + { + "id": "dmemo-D11-5-16-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-16", + "marginal_note": "Rules of Origin", + "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin", + "division": "", + "heading": "", + "text": "1.(1) The following provisions of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership have the force of law in Canada:\n- (a) Articles 3.1 to 3.18\n- (b) Annex 3-C\n- (c) Annex 3-D, including Appendix 1\n- (d) paragraphs 1 to 9 of Article 4.2 and\n- (e) Annex 4-A, including Appendix 1\n(2). Despite paragraph (1)(c), between Canada and Australia and between Canada and Malaysia, for the purposes of determining whether a good of heading 87.03 qualifies as originating, the applicable product-specific rule of origin is:\n- (a) a change to a good of subheading 87.03 from any other heading or\n- (b) no change in the tariff classification required for a good of heading 87.03, provided there is a regional value content of not less than (i) 40%, under the net cost method, or (ii) 50%, under the build-down method.\nComing Into Force\nFootnote 1 2. These Regulations come into force on the day on which section 43 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act , chapter 23 of the Statutes of Canada 2018 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2020-04-27", + "current_to": "2020-04-27", + "citation": "Memorandum D11-5-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html" + }, + { + "id": "dmemo-D11-5-16-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-16", + "marginal_note": "Guidelines and General Information", + "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The CPTPP may be found on the Global Affairs Canada website.\n2. Chapter 3 Rules of Origin and Origin Procedures : The Rules of Origin and Origin Procedures Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 3-D of the Rules of Origin and Origin Procedures Chapter : The Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Chapter 4: Textiles and Apparel Goods : The Textiles and Apparel Goods Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements that are specific to textile and apparel goods.\n5. Annex 4-A of the Textiles and Apparel Goods Chapter : The Textiles and Apparel Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nFootnotes Footnote 1 [Note: Regulations in force December 30, 2018, see SI/2018-101 and SI/2018-108.] Return to footnote 1 referrer\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2020-04-27", + "current_to": "2020-04-27", + "citation": "Memorandum D11-5-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html" + }, + { + "id": "dmemo-D11-5-16-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-16", + "marginal_note": "Footnotes", + "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin", + "division": "", + "heading": "", + "text": "Footnote 1 [Note: Regulations in force December 30, 2018, see SI/2018-101 and SI/2018-108.] Return to footnote 1 referrer", + "history": "", + "last_amended": "2020-04-27", + "current_to": "2020-04-27", + "citation": "Memorandum D11-5-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html" + }, + { + "id": "dmemo-D11-5-16-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-16", + "marginal_note": "References", + "part": "Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references CPTPP Rules of Origin Regulations Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation Act Other references Superseded memorandum D N/A", + "history": "", + "last_amended": "2020-04-27", + "current_to": "2020-04-27", + "citation": "Memorandum D11-5-16", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-16-eng.html" + }, + { + "id": "dmemo-D11-5-17-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-17", + "marginal_note": "Legislation", + "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin", + "division": "", + "heading": "", + "text": "CUSMA Rules of Origin Regulations", + "history": "", + "last_amended": "2020-04-28", + "current_to": "2020-04-28", + "citation": "Memorandum D11-5-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html" + }, + { + "id": "dmemo-D11-5-17-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-17", + "marginal_note": "Guidelines and general information", + "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The CUSMA may be found on the Global Affairs Canada website.\n2. Chapter 4 Rules of Origin : The Rules of Origin Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. Annex 4-B of the Rules of Origin Chapter : The Product Specific Rules of Origin establish the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\n4. Appendix to Annex 4-B of the Rules of Origin Chapter : The provisions related to the Product Specific Rules of Origin for Automotive Goods establish the special requirements that automotive goods must satisfy to be considered originating including regional value content for a vehicle or core parts, labour value content, and steel and aluminum content.\n5. Chapter 5 Origin Procedures : The Origin Procedures Chapter, Article 5.16, provides for the establishment of Uniform Regulations regarding the interpretation, application and administration of Chapters 4 and 6. These Uniform Regulations have been trilaterally agreed and are implemented in Canada through the CUSMA Rules of Origin Regulations .\n6. Chapter 6 Textiles and Apparel Goods : The Textiles and Apparel Goods Chapter contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements that are specific to textile and apparel goods.\nAdditional information\n7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2020-04-28", + "current_to": "2020-04-28", + "citation": "Memorandum D11-5-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html" + }, + { + "id": "dmemo-D11-5-17-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-17", + "marginal_note": "References", + "part": "Canada-United States-Mexico Agreement (CUSMA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Headquarters file Legislative references CUSMA Rules of Origin Regulations Other references Global Affairs Canada Superseded memorandum D N/A", + "history": "", + "last_amended": "2020-04-28", + "current_to": "2020-04-28", + "citation": "Memorandum D11-5-17", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-17-eng.html" + }, + { + "id": "dmemo-D11-5-18-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-18", + "marginal_note": "Legislation", + "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin", + "division": "", + "heading": "", + "text": "CUKTCA Rules of Origin Regulations\nP.C. 2021-238 2021-03-26\nHis Excellency the Administrator of the Government of Canada in Council, on the recommendation of the Minister of Finance, pursuant to paragraph 16(2)(a) of the Customs Tariff , makes the annexed CUKTCA Rules of Origin Regulations .", + "history": "", + "last_amended": "2021-08-25", + "current_to": "2021-08-25", + "citation": "Memorandum D11-5-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html" + }, + { + "id": "dmemo-D11-5-18-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-18", + "marginal_note": "Force of law", + "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The following provisions of the Protocol on Rules of Origin and Origin Procedures of the Canada-European Union Comprehensive Economic and Trade Agreement, as incorporated by reference in the Canada – United Kingdom Trade Continuity Agreement, have the force of law in Canada:\n- (a) Articles 1 and 2;\n- (b) paragraphs 1 to 2C and 3 of Article 3;\n- (c) Articles 4 to 17; and\n- (d) Annexes 1, 4, 5, 5-A and 7.\nComing into force\n2. These Regulations come into force on the day on which section 37 of the Canada–United Kingdom Trade Continuity Agreement Implementation Act , chapter 1 of the Statutes of Canada, 2021, comes into force, but if they are registered after that day, they come into force on the day on which they are registered.", + "history": "", + "last_amended": "2021-08-25", + "current_to": "2021-08-25", + "citation": "Memorandum D11-5-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html" + }, + { + "id": "dmemo-D11-5-18-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-18", + "marginal_note": "Guidelines and general information", + "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin", + "division": "", + "heading": "", + "text": "1. The link to the CUKTCA can be found in the “References” section of this memorandum.\n2. The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the CUKTCA , contains the general rules of origin that set out the criteria to determine the originating status of a good, as well as other general conditions and requirements.\n3. The Product Specific Rules of Origin, contained in Annex 5 of the CETA Protocol on Rules of Origin and Origin Procedures, as incorporated by reference in the CUKTCA , establishes the point at which materials or components have undergone sufficient production within the free trade area for the good produced to be considered originating.\nAdditional information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2021-08-25", + "current_to": "2021-08-25", + "citation": "Memorandum D11-5-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html" + }, + { + "id": "dmemo-D11-5-18-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-5-18", + "marginal_note": "References", + "part": "Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Canada–United Kingdom Trade Continuity Agreement Implementation Act CUKTCA Rules of Origin Regulations Order in Council 2021-238 2021-03-26 Customs Tariff Other references Canada-United Kingdom Trade Continuity Agreement (CUKTCA) CETA Protocol on Rules of Origin and Origin Procedures Annex 5 of the CETA Protocol on Rules of Origin and Origin Procedures Superseded memorandum D N/A", + "history": "", + "last_amended": "2021-08-25", + "current_to": "2021-08-25", + "citation": "Memorandum D11-5-18", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-5-18-eng.html" + }, + { + "id": "dmemo-D11-6-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-3", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, September 16, 2008\nThis document is also available in PDF (111 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum supersedes Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or Further Re-Determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act , dated March 18, 1998 . 2. This memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Border Services Agency on December 12, 2003 . The revision of this memorandum is part of an overall revision of the Memoranda D11-6 series. 3. This memorandum has been revised to incorporate certain amendments to the Customs Act . In addition, changes have been made to clarify policy or procedural issues that have arisen since the last revision to this memorandum. 4. Any questions concerning this matter should be directed to: Recourse Policy and Planning Division Recourse Directorate Admissibility Branch Canada Border Services Agency Ottawa ON K1A 0L8\nThis memorandum sets out and explains the legislation and procedures by which the President of the Canada Border Services Agency (CBSA) may make re-determinations and further re-determinations of tariff classification, value for duty, and origin under paragraph 61(1) (c) of the Customs Act , commonly referred to as the \"subsequent goods\" provision.\nIt clarifies the following:\n- the goods to which the provision may apply, in particular, the scope and meaning of the term \"other like goods\" with respect to subparagraph 61(1) (c) (i) of the Customs Act ;\n- the eligibility period to qualify as subsequent goods; and\n- the time frame during which the President will receive claims for subsequent goods.", + "history": "", + "last_amended": "2008-09-16", + "current_to": "2008-09-16", + "citation": "Memorandum D11-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html" + }, + { + "id": "dmemo-D11-6-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-3", + "marginal_note": "Legislation", + "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act", + "division": "", + "heading": "", + "text": "61.(1) The President may\n- (a) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (i) at any time after a re-determination or further re-determination is made under paragraph 60(4) (a) , but before an appeal is heard under section 67, on the recommendation of the Attorney General of Canada, if the re-determination or further re-determination would reduce duties payable on the goods, … (iii) at any time, if the re-determination or further re-determination would give effect to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada made in respect of the goods; …\n- (c) re-determine or further re-determine the origin, tariff classification or value for duty of imported goods (in this paragraph referred to as the \"subsequent goods\"), at any time, if the re-determination or further re-determination would give effect, in respect of the subsequent goods, to a decision of the Canadian International Trade Tribunal, the Federal Court of Appeal or the Supreme Court of Canada, or of the President under subparagraph (a) (i), (i) that relates to the origin or tariff classification of other like goods imported by the same importer or owner on or before the date of importation of the subsequent goods, or (ii) that relates to the manner of determining the value for duty of other goods previously imported by the same importer or owner on or before the date of importation of the subsequent goods.\n(2) If the President makes a re-determination or further re-determination under this section, the President shall without delay give notice of that decision, including the rationale on which the decision is made, to the prescribed persons.\n62. A re-determination or further re-determination under section 60 or 61 is not subject to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 67.\n65.(1) If a re-determination or further re-determination is made under paragraph 60(4) (a) or 61(1) (a) or (c) in respect of goods, such persons who are given notice of the decision as may be prescribed shall, in accordance with the decision,\n- pay any additional amount owing as duties in respect of the goods or, where an appeal is taken under section 67, give security satisfactory to the Minister in respect of that amount and any interest owing or that may become owing on that amount; or\n- be given a refund of any duties and interest paid (other than interest that was paid by reason of duties not being paid in accordance with subsection 32(5) or section 33) in excess of the duties and interest owing in respect of the goods.\n(2) Any amount owing by or to a person under subsection (1) or 66(3) of this Act or as a result of a determination or re-determination under the Special Import Measures Act in respect of goods, other than an amount in respect of which security is given, is payable immediately, whether or not an appeal is taken under section 67 of this Act or subsection 61(1) of that Act.\n65.1(1) If a person (in this subsection referred to as the \"applicant\") to whom notice of a decision under subsection 59(1) or paragraph 60(4) (a) or 61(1) (a) or (c) was given would be entitled under paragraph 59(3) (b) or 65(1) (b) to a refund of an amount if the applicant had been the person who paid the amount, the amount may be paid to the applicant and any amount so paid to the applicant is deemed to have been refunded to the applicant under that paragraph.\n(2) If an amount in respect of goods has been refunded to a person under paragraph 59(3) (b) or 65(1) (b) , no other person is entitled to a refund of an amount in respect of the goods under either of those paragraphs.\n67. (1) A person aggrieved by a decision of the President made under section 60 or 61 may appeal from the decision to the Canadian International Trade Tribunal by filing a notice of appeal in writing with the President and the Secretary of the Canadian International Trade Tribunal within ninety days after the time notice of the decision was given.\n(2) Before making a decision under this section, the Canadian International Trade Tribunal shall provide for a hearing and shall publish a notice thereof in the Canada Gazette at least twenty-one days prior to the day of the hearing, and any person who, on or before the day of the hearing, enters an appearance with the Secretary of the Canadian International Trade Tribunal may be heard on the appeal.\n(3) On an appeal under subsection (1), the Canadian International Trade Tribunal may make such order, finding or declaration as the nature of the matter may require, and an order, finding or declaration made under this section is not subject to review or to be restrained, prohibited, removed, set aside or otherwise dealt with except to the extent and in the manner provided by section 68.", + "history": "", + "last_amended": "2008-09-16", + "current_to": "2008-09-16", + "citation": "Memorandum D11-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html" + }, + { + "id": "dmemo-D11-6-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-3", + "marginal_note": "Guidelines and General Information", + "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act", + "division": "", + "heading": "", + "text": "1. Paragraph 61(1) (c) of the Customs Act permits the President to re-determine or further re-determine the origin, tariff classification, or value for duty of imported goods, referred to as \"subsequent goods,\" defined in paragraph 2, to give effect to a decision of:\n- the Canadian International Trade Tribunal ( CITT );\n- the provincial court of the appropriate jurisdiction for goods classified under tariff item No. 9899.00.00;\n- the Federal Court of Appeal or the Supreme Court of Canada; or\n- the President made under subparagraph 61(1) (a) (i) of the Customs Act\nBasic Requirements\n2. The term \"subsequent goods\" refers to goods imported by the same owner/importer of goods that have become the subject of an appeal to the CITT or the courts, that have been imported after the goods appealed, and that:\n- With respect to tariff classification or origin, are \"identical\" to the goods that were appealed; and\n- With respect to value for duty, have their value for duty determined in the same manner as the goods under appeal.\nNote: With respect to paragraph (a) , \"identical goods\" means goods for which the tariff classification and origin are determined on the same basis as the goods under appeal and that are the same in all respects, including physical characteristics, material, and function. Minor differences in appearance (e.g., colour) do not prevent goods from otherwise meeting the definition and being considered identical. With respect to paragraph (b) , the goods themselves do not have to be identical, but the valuation criteria must be the same.\n3. When a complete good qualifies as a \"subsequent good,\" the parts of that good do not qualify as a \"subsequent good\" in their own right unless they have also been the subject of the appeal dealing with the complete good. Accordingly, requests under the subsequent goods provision will be returned to the claimant without consideration if the parts themselves were not named within the actual appeal.\n4. To be eligible for the President's consideration under subsection 61(1) (c) of the Customs Act , the subsequent goods must have been imported by the same importer or owner between:\n- the date of the first entry that was appealed to the CITT or the courts, and\n- the date of the President's decision notice issued under subsection 61(2) of the Customs Act in relation to re-determinations or further re-determinations that give effect to the recommendation of the Attorney General of Canada, or the CITT or court decision on appealed goods.\n5. Importers requesting consideration under paragraph 61(1) (c) of the Act concerning the use of the subsequent goods provision must file complete submissions with their regional Recourse Division within 90 days following receipt of the notice referred to in paragraph 4 (b) , in order for the request to be considered by the President. Submissions received after 90 days will be returned to the claimant without consideration.\nAccounting for goods\n6. At the time of entry, importers should account for subsequent goods in accordance with Agency advice at that time. The Agency may review, under subsection 59(1) of the Customs Act , the accounting records for subsequent goods imported prior to a decision of the CITT or court.\n7. Once an importer has filed an appeal under section 67 or 68 of the Act, that importer no longer needs to submit adjustment requests against subsequent importations of the goods. This means that in this instance importers need not protect time limits formally or informally in order for their subsequent goods to be eligible for consideration under paragraph 61(1) (c) of the Act.\n8. The Agency cautions importers to take protective action whenever it is doubtful whether the appellate decision will apply to other imported goods. They should contact their regional Recourse Division for written confirmation that the goods in question are considered to be subsequent goods or, alternatively, file timely dispute notices under section 60, or applications for refund under paragraph 74(1) (e) . The Agency will generally delay processing such dispute notices requests/applications until after the CITT or court decision. (For information concerning the filing of applications for refund under paragraph 74(1) (e) , please refer to Memorandum D11-6-6 , Self-adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods . For information concerning the filing of dispute notices under section 60, please refer to Memorandum D11-6-7 , Importer's Dispute Resolution Process for Origin, Tariff Classification and Value for Duty of Imported Goods .)\n9. The Agency will not make re-determinations or further re-determinations under paragraph 61(1) (c) of the Act until the issue in dispute has reached a final resolution through the normal recourse route.\nGeneral Procedures\n10. When the importer uses Form B2 or blanket amendments to seek the President's consideration under paragraph 61(1) (c) of the Act, the legislative reference in the justification fields should indicate subparagraph 61(1) (c) (i) for tariff classification or origin, and subparagraph 61(1) (c) (ii) for value for duty. The relevant President's, CITT , or court decision number must also be included.\n11. If the Agency agrees that the importer may present a document other than Form B2, such as a letter or an electronic format (e.g., fax), the importer will include a listing of minimum acceptable information (e.g., importer's name, product names, transaction numbers, transaction line numbers pertaining to the actual goods). The Agency will advise the importer as to the information required.\n12. The Agency will review submissions made under paragraph 61(1) (c) to determine if the subsequent goods meet the qualifications set out in paragraphs 2 to 5 of this memorandum. If necessary, the reviewing officer will contact the importer to obtain clarification or further information.\n13. If the officer finds that the goods do not qualify as subsequent goods, no re-determination or further re-determination will be made pursuant to paragraph 61(1) (c) respecting to the goods in question. The Agency will advise the importer in writing of the reasons why the goods do not qualify.\n14. The Agency will notify importers in writing of any re-determination or further re-determination made under paragraph 61(1) (c) of the Act.\n15. Re-determinations or further re-determinations made under paragraph 61(1) (c) may result in demands for additional duties from the importer or may generate refunds, depending upon the decision of the Attorney General, CITT or court. Refunds generally occur when the importer is successful on the appeal and has already paid the higher duties owing on subsequent entries based on a preceding Agency decision or policy. Reassessments requiring the payment of additional duty are rare but could occur, for instance, when the CITT or court classifies the goods under a completely different tariff item, resulting in a higher rate of duty than was required for the tariff classification originally determined by the Agency.\n16. Applications or requests which may have been filed, respectively, under paragraph 74(1) (e) or under subsection 60(1) of the Act concerning the same issue, and which were held in abeyance pending a decision by the CITT or the court, will be processed under those sections of the Act respectively, in accordance with the CITT or court decision rendered. Importers should note that interest payments on refund applications made under paragraph 74(1) (e) are not as beneficial as those made on decisions made under subsection 60(4) or paragraph 61(1) (c) of the Act.\nAdditional Information\n17. Further information respecting application of paragraph 61(1) (c) of the Act may be obtained from the Director of the Regional Recourse Division. Please refer to Appendix H of Memorandum D11-6-7 , Importer's Dispute Resolution Process for Origin, Tariff Classification and Value for Duty of Imported Goods , for contact information.", + "history": "", + "last_amended": "2008-09-16", + "current_to": "2008-09-16", + "citation": "Memorandum D11-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html" + }, + { + "id": "dmemo-D11-6-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-3", + "marginal_note": "References", + "part": "Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1) (c) of the Customs Act", + "division": "", + "heading": "", + "text": "Issuing office: Recourse Policy and Planning Division Recourse Directorate Admissibility Branch Headquarters file: 4502-1 Legislative references: Customs Act , paragraph 61(1) (c) Other references: D11-6-6 , D11-6-7 , D11-6-4 Superseded memorandum D: D11-6-3, March 18, 1998", + "history": "", + "last_amended": "2008-09-16", + "current_to": "2008-09-16", + "citation": "Memorandum D11-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-3-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D11-6-4: Relief of Interest and/or Penalties Including \nVoluntary Disclosure \nISSN 2369-2391 \nOttawa, January 31, 2025 \nThis memorandum provides information on the discretionary authority of the Minister or a CBSA \ndelegated official to grant relief. Part I describes the circumstances that may be eligible for relief, such as \nextraordinary circumstances, certain actions of the Canada Border Services Agency (CBSA) and \nvoluntary disclosures. \nThe CBSA will consider, on a case-by-case basis, whether or not it is appropriate to provide relief. Clients \nshould consider how closely their situation is to the circumstances described in Part I and in most cases \nmust fulfill the eligibility requirements described or referenced in Part II. In all cases, clients must provide \na detailed explanation for the request. \nThe CBSA's capacity to provide discretionary relief is not intended to serve as a vehicle for clients to \nintentionally avoid their legislated obligations. Nor is it a substitute for the recourse mechanisms or other \nremedies available to resolve disagreements with CBSA’s decisions. For more information on how to \nappeal a decision taken by an official of the CBSA, refer to the Appeals review page of the CBSA website. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is updated to reflect changes as a result of the implementation of CBSA Assessment \nand Revenue Management (CARM) system and other program-related updates. \nDefinitions \nCancellation \nFor the purposes of this memorandum, it is the reduction in full or in part of interest that has already been \nassessed to the client, whether or not it has been paid. \nCARM Client Portal (CCP) \nThe self-service online Portal that facilitates the accounting and revenue management processes for \nduties and taxes on goods imported commercially into Canada. \nCBSA Delegated Official \nThe CBSA official formally delegated to make a decision, on behalf of the Minister, on the client's \napplication. \nClient \nIs defined by any person who has obligations under the legislation and is liable to be, or has been, \nassessed interest, and/or penalties. Depending on the context, \"client\" may include, but is not limited to, \ntravellers, non-commercial importers, as well as Trade Chain Partners (TCPs). A “named” client provides \ntheir identifying information at the time of request, as opposed to the “no-name” client making an \nhypothetical request, via a third party service provider, before deciding on making a formal request. \nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \nInterest \nInterest for which a client may be liable under the Customs Act, the Customs Tariff or the Special Import \nMeasures Act: \n(a) at the prescribed rate or \n(b) at the specified rate ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Related links: Memorandum D17-1-9 : Remission of Underpayment Due to Customs Entry Error; Customs \nAct section 3.1. \nPenalty \nMeans an administrative monetary penalty (AMP) per sections 109.1-109.3 if the Customs Act. \nReason to believe date \nIs the date referred to in section 32.2 of the Customs Act by which the TCP must file a correction and \ndescribed in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff \nClassification or Value for Duty. \n\nRelief \nThe waiver or cancellation of interest, and/or waiver of penalties. \nRestricted goods for export \nSometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated \nunder the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods \nexported under all General Export Permits (GEP) pursuant to the Export and Import Permits Act. \nReviewing Officer \nThe CBSA officer assigned to liaise with the client, organize the information, and provide a \nrecommendation on the client’s application to the delegated official. \nSpecial Import Measure Act (SIMA) \nThe Act that helps protect Canadian industry from injury caused by the dumping and subsidizing of \nimported goods, using anti-dumping or countervailing measures. \nVoluntary Disclosure \nMeans the circumstances in which clients come forward voluntarily to inform the CBSA of their non-\ncompliance (this may include voluntary self-correction under section 32.2 of the Act). It may lead to a \nwaiver of penalties and a reduction of interest as described, based on the conditions set out, in Part I – \nCriteria for Relief, of this memorandum. \nWaiver \nThe full or partial relief by the CBSA of interest, full relief of penalties, otherwise payable by a \nclient before these amounts are assessed or charged to the client. \n\nGuidelines \nApplication and Scope \n1. The CBSA has authority to provide relief under the Customs Act and the Customs Tariff, including \ninterest on unpaid or late-paid anti-dumping and countervailing duty, as well as penalties associated \nwith the information or record requirements of the Special Import Measures Act (SIMA). \n\n2. The CBSA has authority to cancel or waive interest assessed under certain sections of the Customs \nTariff at any time. Under the Customs Act, the CBSA can provide relief up until the time a Notice of \nArrears is issued by the Canada Revenue Agency (CRA). If such a Notice has been issued, clients will \nsend their requests for cancellation of interest to CRA Collections. \n\n3. This memorandum does not cover situations related to relief on the grounds of financial hardship or \nthe inability to pay. Clients should initiate discussions with the CRA during the collection process. For \nfurther information, refer to the Debt collection page of Canada Revenue Agency. \n\nPart I – Criteria for Relief \nGeneral \n4. This part sets out the conditions and the factors that guide delegated officials in exercising their ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "discretion when they consider applications for relief. Relief may be denied if a client has outstanding \ndebts payable to the CBSA, other than the interest or penalty that they are requesting relief for. \nExtraordinary Circumstances \n5. There are legislative provisions allowing the CBSA to recognize that extraordinary or other compelling \ncircumstances have contributed to non-compliance and may warrant relief. As well, the legislation's \ncompliance objectives may be achieved more efficiently or effectively with or without penalties or with \nreduced interest. \n\n6. The CBSA may provide relief when extraordinary circumstances beyond the clients' control prevented \nthem from complying with their legislative obligations. Examples of such circumstances may be: \n\n(a) Natural or human-made disasters, such as fire, flood, earthquake or extraordinary weather \nconditions causing uncontrollable service disruptions; \n\n(b) Unforeseeable civil or criminal disturbances or disruptions in services, such as strikes, lockouts, \nriots, acts of terrorism or war; \n\n(c) Death or incapacity (e.g., a serious illness or accident) of the client or of the person directly \nresponsible for ensuring the client's compliance. \n\n7. With respect to paragraph 6 above, the CBSA seeks to balance the client's circumstances with their \nobligations. In doing so, consideration will be given to the following: \n\n(a) The CBSA expects TCPs to maintain their systems appropriately and have appropriate \ncontingency plans in place to minimize, if not avoid, reliance on this special relief measure; \n\n(b) The CBSA expects that the clients have a person designated as directly responsible. The person \n“directly responsible\" refers to the individual in the client's operations who approves, or has signing \n\nauthority for, documentation that is required for compliance with customs legislation, and/or \npayments for duty and taxes owing when no other person in the organization can immediately fulfill \nthe required role. This would include, but is not limited to, individuals occupying positions such as \ncomptrollers, import and/or export specialists, finance officers/managers and traffic managers; \n\n(c) A serious illness or death (it is recognized that serious illness or death may have a more significant \nimpact on the operations of a sole proprietor or small family business than on a large corporation); \n\n(d) Clients are responsible for errors made by their service representatives, as an example, customs \nbrokers or freight forwarders in the case of export shipments; and \n\n(e) A client's failure to apply for relief during a trade compliance verification process. \n\nCertain Actions of the CBSA \n8. The CBSA will, in most cases, provide relief when a client's failure to comply with the legislative \nobligations or the ability to seek other legislative redress is primarily the result of actions of the CBSA, \nor when actions of the CBSA contributed significantly to the amount of interest to which the client ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "became liable. Examples of such actions may include: \n\n(a) Errors in CBSA publications, including the CBSA website; \n\n(b) Incorrect written advice or information provided or given to the client by the CBSA; \n\n(c) Certain CBSA equipment or software malfunctions or outages inhibiting the client’s capacity to \naccount for their goods or transmit other required data on time; \n\n(d) CBSA errors or substantial delays unrelated to the behavior of the client in the processing or \nsubsequent adjustment of import information or amendment of export information. \nFor information regarding the waiver and cancellation of Late Accounting Penalties and interest, please \nconsult Memorandum D17-1-5: Accounting for Commercial Goods. \nVoluntary Disclosures \nScope and Purpose \n9. When the conditions of paragraph 5 to 8 are not met, TCPs can apply for Voluntary Disclosure. The \npurpose of voluntary disclosures is to promote compliance with the requirements of the Customs Act, \nthe Customs Tariff, the Special Import Measures Act, and their related regulations by encouraging \nclients to voluntarily: \n\n(a) Disclose previously unreported information; or \n\n(b) Correct inaccurate or incomplete information. \n\n10. The CBSA may accept as voluntary disclosure, an adjustment to a CAD that is submitted under \nsection 32.2 of the Act, when presented more than 90 days after having “reason to believe” and within \nthe legislative time frame, when it is other than for a reassessment period in a trade verification. \n\n11. In cases of an accepted voluntary disclosure, the CBSA will: \n\n(a) Waive penalties and, when interest is to be assessed at the specified rate, reducing it to an \namount calculated at the prescribed rate on commercial goods; or \n\n(b) Waive interest in full and opt to not take action against the goods or the person for non-\ncommercial goods (casual goods). \n\n12. When a voluntary disclosure related to imported goods is accepted as valid, clients are still required to \npay all duties and taxes owing, and for commercial goods, pay interest at the prescribed rate. For \nexported goods, please refer to the Appendix B for details. \n\n13. For commercial goods, clients may be able to make arrangements for a schedule of payments \nwith CRA Collections if they have difficulties in making a single complete payment. \nConditions of a Valid Disclosure \n14. A voluntary disclosure must meet all of the following conditions to be valid: \n\n(a) It is voluntary, as described in paragraph 15; \n\n(b) It involves the potential imposition of a penalty and/or specified interest or the potential of an \naction against the goods or person; \n\n(c) It is complete when all of the following are disclosed (if applicable): \n(i) all incidences of trade program(s) non-compliance for which the client could be subject to \na trade compliance verification and reassessment (four years) in accordance with the \nrequirements of Memorandum D11-6-6: Reason to Believe and Corrections to the ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "Declaration of Origin, Tariff Classification or Value for Duty and Memorandum D11-6-10: \nReassessment Policy; \n\n(ii) all incidences of non-report or failure to account for the same or similar imported goods for \nthe six years prior to the disclosure; and/or \n(iii) in the case of exported goods, all incidences of non-compliance up to six years prior to the \ndisclosure in addition to the current year. \n\n(d) It takes account of the special considerations identified in paragraphs 18 to 23, related to \nregulated or restricted imports and exports and prohibited goods; and \n\n(e) With the exception of disclosures to comply with section 32.2 of the Act: \n(i) it is non-repetitive – A voluntary disclosure may be denied when a previous voluntary \ndisclosure has been granted for the same compliance issue; and \n(ii) the client explains, to the satisfaction of the CBSA, how the non-compliance occurred and \nhow it has been corrected or what measures have been put in place to reduce the risk of \nfuture non-compliance. \n\n15. With respect to the “voluntary” condition in paragraph 14(a), above: \n(a) It is initiated by the client and, subject to subparagraph (c), is not prompted by any activity or \naction taken by the CBSA or other government department or any action of other persons in \nauthority (e.g., police) related to the client or the subject of the disclosure; \n\n(b) A disclosure is not voluntary if it is made after an officer has informed the client, in any manner, \nthat the goods are being referred or were referred for examination; and \n\n(c) With respect to trade program verifications: \n(i) importers do not contravene the “voluntary” condition if they apply for voluntary disclosure \nbenefits prior to the issuance of a verification “Notification Letter”. This applies even if they \nmay be aware of CBSA’s verification priorities; \n(ii) an audit by CRA for tax purposes that includes imported goods does not preclude an \nimporter from making a voluntary disclosure concerning non-compliance with section 32.2 \nof the Act; and \n(iii) a trade program verification does not preclude clients from presenting, or the CBSA from \naccepting, at any time, voluntary disclosures on: \n another trade program for the same or similar goods under verification, as described \nin Memorandum D11-6-6, imported during the verification period; \n other trade program issues for other goods imported during the verification period that \nare beyond the scope of the verification. \n\n16. If the qualifying conditions of paragraph 14 and 15 above are met, a delegated CBSA officer will \nconsider the disclosure to be voluntary. Consequently, the officer \n(a) will decline to take available enforcement actions such as but not limited to issuance of \npenalties and/or \n(b) will approve a reduction in the monetary impacts of such enforcement actions. \nNote however, that voluntary disclosure is only one of a number of considerations in determining ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "whether a particular enforcement action will be taken. Acceptance of a voluntary disclosure does not \npreclude criminal prosecution when warranted (if there are other considerations) and does not remove \napplicable duties and taxes owed on imported goods \n17. If a CBSA officer does not consider the qualifying conditions to have been met, the officer may take \nappropriate action. Such actions may be, but not limited to, a trade compliance verification, seizure or \nascertained forfeiture of goods and, in certain instances, prosecution. \nSpecial Consideration \n18. Some contraventions of the Act may involve other enforcement actions which do not result in the \nimposition of a penalty assessed under section 109 of the Act or that are outside the scope of the relief \nprovided by section 3.3 of the Act, such as terms of release demanded for the return of seized goods, \namounts demanded on ascertained forfeitures taken against personal or commercial goods, etc. \n\n19. The CBSA encourages voluntary disclosure of information relating to the possession of goods \nunlawfully imported or exported. \n\n20. The CBSA has no authority to relieve penalties or interests applicable under the legislation of other \ngovernment departments (OGDs). \n\n21. Some contraventions of the Act may warrant prosecution. The Voluntary Disclosure Program (VDP) \ndoes not grant immunity from prosecution. The delegated officer or the reviewing officer are not in a \nposition to comment on the possibility or probability of prosecution. \n\n22. In situations dealing with goods prohibited entry into Canada, whether by virtue of \ntariff item 9897.00.00, 9898.00.00 or 9899.00.00 of the Customs Tariff that have been inadvertently \nimported or misclassified: \n(a) In all cases, clients who find or suspect they have such goods in their possession must report such \nimportations to CBSA without delay; \n(b) In some cases: \n(i) clients may voluntarily forfeit or abandon these goods to the Crown or the police; \n(ii) clients may be able to arrange for export or destruction of the goods under the \nsupervision of CBSA, Memorandum D20-1-4: Proof of Export, Canadian Ownership, and \nDestruction of Commercial Goods, provides more information; \n(c) Goods classifiable as child pornography under tariff item 9899.00.00 of the Customs Tariff are not \neligible for export and will be seized. \n\n23. With respect to goods for importation into or exportation from Canada that are regulated \nby OGD requirements: \n(a) In all cases, any person must report such importations or exportations to CBSA without delay; \n(b) Other obligations and opportunities similar to those described in paragraph 22 may apply; \n(c) The waiver of a penalty may be conditional on the satisfaction of the relevant OGD requirements. \nThis may require disclosure of non-compliance and other items such as licences and/or permits; \n(d) Clients will usually need to discuss issues of non-compliance with the CBSA’s Import, Export \nand/or OGD Programs. ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "“No Name” Disclosures \n24. Clients or a third party may present a “no-name” disclosure in order to request advice from \nthe CBSA as to the possibility of a successful voluntary disclosure without identifying the client. \nDiscussions are informal, non-binding and general in nature. \n\n25. The option is primarily intended to provide insight into the VDP process – to give the client or \nrepresentative a better understanding of the risks involved in remaining non-compliant and the relief \navailable under VDP. A no-name disclosure does not remove the client’s legal obligations under the \nAct. \n\n26. The CBSA will respond to written requests for no-name disclosures based on the information provided \nand will be bound by the response given for a period of 90-calendar days after the date the opinion \nwas provided. The response will be based on the facts presented and is subject to change if any new \ninformation is presented during the VDP process. If a client chooses not to initiate a full VDP after \nreceiving the response, the CBSA will not use any of the information provided for any purpose. \n\n27. A “no-name” disclosure request may be initiated by a delegated broker or third party service provider \non behalf of the client per guidance in Appendix A. \nPart II: How to Make an Application \n28. Each application must be made in writing, include sufficient detail, and be presented in a clear and \ncoherent manner to allow for review of the facts. Any information submitted is subject to review by \nthe CBSA. \n\n29. To avoid additional interest accumulating (or the risk of specified interest for late payment on \ncommercial declarations or adjustments) and recognizing the discretionary nature of interest relief, \nclients seeking cancellation or reduction of interest already assessed should pay that interest within \nthe time period indicated in the statement of adjustment or the statement of account. The CBSA will \npay clients interest at the prescribed rate, or credit their accounts, on any amount refunded, including \nany interest they have paid if their applications for relief are successful. \n\n30. Please refer to the appropriate appendix for information about applications: \n(a) Appendix A: for voluntary disclosures when making adjustments under section 32.2 of \nthe Customs Act; \n(b) Appendix B: for voluntary disclosures other than on adjustments under section 32.2 of the Act : \nI: Non-commercial Goods \nII: Commercial Goods \nIII: Commercial Export Shipments not reported under section 95 of the Customs Act \n(c) Appendix C: All other applications for relief, including those related to extraordinary circumstances \nor CBSA errors/delays \n31. The requirements in Appendices A and B apply to no-name disclosures except that the party \npresenting the disclosure does not need to provide information that identifies the client. \nPart III: How the CBSA Reviews the Application and Makes its Decision ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "32. A delegated official will make a final decision about whether or not to grant relief. Before making the \ndecision, the official will consider all information about the case in accordance with the Customs Act, \nthe Customs Tariff and any other act of the parliament \n\n33. Except for voluntary disclosures filed to comply with section 32.2 of the Act, once the \nappropriate CBSA office receives the application, an officer will acknowledge its receipt. An officer will \nthen confirm the information received and, if necessary, request additional information and/or arrange \na visit to the client's premises, if warranted. If the requested information is not received within the time \nframe specified in the request, a decision will be made based on the information on file. \n\n34. For applications related to extraordinary circumstances as described in Part I of this memorandum, \nthe CBSA will consider the following factors in addition to the required information explained in \nAppendix C of the memorandum: \n\n(a) Whether the client exercised reasonable care and was not negligent or careless; and \n\n(b) Whether the client has acted quickly to remedy any delay or omission. \n\n35. Delegated officials may grant, partly grant or deny any application. A detailed reason for all decisions \nwill be provided in every case. \n\n36. In most cases of waiver of interest and penalties, or cancellation of interest, the reviewing officers will \ninform clients in advance of a preliminary recommendation to deny or only partly grant the application. \nClients may make further submissions within 30 days of being informed of the preliminary \nrecommendation. \n\n37. For commercial transactions, a reviewing officer may receive and make a recommendation on a \nclient's application for waiver of interest and/or penalties during the trade verification process. The \nreviewing officer records the application and makes a reference or appends the delegated official's \ndecision in the final trade verification report. That reviewing officer may also subsequently receive and \nmake a recommendation on applications for cancellation of interest when interest has already been \nassessed and the issue of waiver was not previously raised. If the issue of waiver was previously \nraised and denied, refer to Part IV of this memorandum. \n\n38. Voluntary amendments under section 32.2 of the Act outside of the scope of a trade verification will be \nsubmitted as a version of a CAD and undergo the normal process to produce a Statement of \nAdjustment per Memorandum D17-2-1: Adjusting Commercial Accounting Declarations. \n\n39. When processing voluntary self-adjustment, any applicable penalties will be considered to be \nconditionally waived. The CBSA may inform the client that the conditional waiver will no longer apply \nand that penalties may be assessed when subsequent trade verification reveals that: \n(a) An adjustment presented as a voluntary disclosure was for a transaction in a reassessment period ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "identified in a trade verification report or monitoring; or \n(b) The voluntary disclosure conditions in Part I were not met. \n\nPart IV: Where Relief is Denied \n40. If a client believes that a request for relief should have been granted, but was denied, a request for a \njudicial review is the only avenue of appeal. If an enforcement action was taken or if a trade program \ndecision is issued under section 59 of the Act, the client may request an appeal pursuant to the Act. \nAdditional information on how to file an appeal is available on the Appeals review page of the CBSA \nwebsite . \nJudicial Review \n41. Where no alternative review or appeal process in the CBSA exists and the client believes that \nthe CBSA has not exercised the available discretion in a fair and reasonable manner, the client may \napply for a judicial review. While there is no legislated right of appeal for discretionary decisions, they \nfall under the jurisdiction of the Federal Court. A client may apply to the Federal Court of Appeals for \njudicial review of that decision. Applications must be made within 30 days of the time the decision is \ncommunicated to the client see Federal Courts Act section 18.1. \n\n42. For more information on how to file an application for judicial review, including the applicable fee, or for \nother general enquiries, consult the Federal Court of Canada. \n\nAppendix A \nApply for Voluntary Disclosure When Making Adjustments Under Section 32.2 of \nthe Customs Act \nFurther to the guidance in Part II of this memorandum: \n1. This process applies only to named clients seeking waiver of specified interest and penalties when \nthey voluntarily disclose non-compliance with their obligation under section 32.2 of the Act, i.e., when \nthey file adjustments to Customs Accounting Declaration (CAD) after their payment deadline (after the \ncorrection period), more than 90 days after the \"reason to believe\" (RTB) date. \n\n2. Such disclosures may be subject to subsequent trade verification to ensure that measures were put in \nplace to maintain compliance. \n\n3. Customs Self-Assessment Program (CSA) clients should refer to Part II of this Appendix. \nI. General Procedure \n4. The commercial client will use the CCP to generate a case number following the instructions in the \nUser Guide - Generate a case number for an EDI or API mass adjustment request – available with the \nOnboarding documentation in CARM. \n\n5. The commercial client will upload their request letter and supporting documentation (following \nguidance of Appendix D) via the CCP using the case number provided. They will name the \ndocuments “Relief case request” or “Voluntary disclosure case request”. \n\n6. The responsible CBSA regional office will evaluate the request and render a decision. \n\n7. All further communication will be made via the CCP. \n\n8. A “no-name” voluntary disclosure request can be submitted by the service provider per above steps, \nusing their own Portal and BN. \n", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "II. Procedures for Customs Self-Assessment Program (CSA) Importers \n9. When a CSA importer chooses to make a voluntary disclosure, they will adapt the procedures \ndescribed in Part I of this Appendix by: \n\n(a) Adding the pertinent information in their letter for the CSA officer on file to be contacted. \n\n(b) Submitting the Type TT CAD for the undeclared goods following the guidance of Memorandum \nD23-3-1: Customs Self-Assessment Program for Importers. \n\nIII. Procedures for CSA-Self Verification (SV) Clients \n10. CSA-SV clients will find the procedures for obtaining conditional waivers of penalties for their voluntary \ndisclosures in their CSA handbook. \n\n11. CSA-SV clients will report the following information annually about their voluntary disclosures, if any: \n\n(a) The amount of prescribed interest waived; \n\n(b) The amount of penalties waived. \nAppendix B \nApply for Voluntary Disclosure Other Than on Adjustments Made Under \nSection 32.2 of the Customs Act \nNotes: \n(a) This appendix applies to all disclosures not related to adjustments made under section 32.2 of the \nCustoms Act. \n\n(b) Where extraordinary circumstances caused the non-compliance, refer to Appendix C. \nFurther to the guidance in Part II of this memorandum: \n1. To apply for the benefits of the voluntary disclosure program (VDP) other than as described in \nAppendix A, contact the CBSA in the manner described below: \nSection I for Non-Commercial goods; \nSection II for Commercial goods; or \nSection III for Commercial Export Shipments not reported under section 95 of the Customs Act. \n2. When applying, provide all information and supporting documentation required to verify the validity of \nthe voluntary disclosure as described in Parts I and II of this memorandum, including any applicable \ninformation set out in the client agreement form for voluntary disclosure application that can be found \nin Appendix D or the information contained therein. \n\n3. Where the disclosure involves previously unreported goods, the CBSA may require clients to present \nthe goods for inspection and/or determination of value. \n\n4. In cases where the good(s) cannot be presented (e.g., due to damage or theft), the proof of the \nacquisition (i.e., receipt, sales invoice, purchase agreement or other documentation) can be accepted \nin lieu of the actual good(s). \n\n5. Take all steps necessary to return to a compliant status, including full payment of all duties and taxes. \nFor commercial goods, interest owing must be paid as well. \nI. Non-commercial Goods \nNote: This applies to all non-commercial goods, no matter how they entered Canada. \n6. Clients who have imported non-commercial goods should contact the CBSA office where the goods \nentered Canada or closest to where the clients reside. Consult the Directory of CBSA Offices and \nServices to help determine the closest CBSA office. \n\n7. Clients may present an application in person or in writing to the CBSA office. A detailed explanation for ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "the request will be required during the review process. \n\n8. In cases where the officer must establish the value for duty, the client should be prepared to present \nproof of payment (receipt, bill of sale or other proof of payment). In cases where proof of payment is \nnot available, the client will need to provide sufficient information to determine a value for duty that is \nconsistent with the provisions of the Customs Act. In some instances, the CBSA may need to hold the \ndisclosed goods so an independent third party can appraise the goods. \n\n9. Clients will have to pay any duty and taxes owing on the goods disclosed. \nII. Commercial Goods (Other Than for Adjustments Under 32.2 of the Act) \nNotes: \n(a) This applies to commercial goods arriving in Canada in any manner, including with a traveler. \n\n(b) For goods already reported but not accounted for and for which the applicable billing period has not \nyet expired, no formal VDP application need to be made. A non-CSA client may submit a Type V \nCAD via the CCP, and a subsequent CAD adjustment (a CSA client will submit a normal Type TT \nCAD). \n\n(c) A detailed explanation for the request will be required during the review process. \n\n10. Full payment of duties and taxes, and prescribed interest made prior to the application for, or \ncompletion of, the voluntary disclosure does not automatically entitle the client to the benefits of a \nvoluntary disclosure. Access to a voluntary disclosure will be determined once all available facts \nrelated to the disclosure have been reviewed. \n\n11. For goods already reported but not accounted for within the applicable billing period, and \nfor unreported goods not accounted for within the billing period that would have applied if they \nhad been properly reported and accounted for, non-CSA clients will submit a Type V CAD, and \npayment of duties and taxes or account security, whichever applies. A Senior Officer Trade \nCompliance will calculate the prescribed interest owing from the date the goods should have been \nduty paid when or after the CAD is submitted. For unreported goods, the carrier may be subject to \npenalties, even if the importer is not. \n\n12. For goods imported by a CSA client that have not been accounted for within the payment \nperiod that would have applied if they had been accounted for within the normal accounting time \nframes, the client submits the Type TT CAD and the CBSA will consider their liability to penalties \nat year-end. \n\nIII. Commercial Export Shipments Not Reported Under Section 95 of the Customs Act \nNote: This applies to export shipment disclosures, as well as to other no named export disclosures that \nfall under section 95 of the Customs Act that requires all goods that are exported to be reported. \n\nFurther to the guidance in Part II of this memorandum: \n13. To apply for the benefits of the VDP clients must contact the CBSA Exporter and Release Programs ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "Unit at ie_compliance-ie_conformite@cbsa-asfc.gc.ca or in writing at 100 Metcalfe Street, 8th Floor, \nOttawa, Ontario, K1A 0L8. In cases of disclosure of non-report, clients may request a summary \ntemplate to assist in preparing their voluntary disclosure. Refer to Memorandum D20-1-1: Exporter \nReporting for more information. \n\n14. When applying, provide all information required to verify the validity of the voluntary disclosure as \ndescribed in Parts I and II of this memorandum, including any applicable information set out in the \nClient Agreement For Voluntary Disclosure Application that can be found in Appendix D of this \nmemorandum or the information contained therein. \n\n15. As mentioned in paragraphs 20 and 23 of this memorandum, in the case of a shipment which is \ncontrolled under OGD Regulations other requirements must also be met. \n\n16. Where the goods of an export shipment are controlled or regulated by any Act of Parliament and a \npermit, licence or certificate is required to export these commodities, in addition to providing the details \nof the disclosure to the CBSA, it is the responsibility of the exporter to contact the applicable permit \nofficer to start the Export VDP process with the OGD(s). These government departments recognize \nthat, on occasion, exporters inadvertently fail to comply or may be unaware that an export shipment \nmay be controlled or regulated. The CBSA encourages exporters to come forward and will work with \nthe OGD to determine if the exporter is eligible to receive relief from non-compliance. \n\n17. For example Foreign Affairs Trade and Development Canada (DFATD) has established procedures for \nthe reporting of voluntary disclosures. DFATD requirements can be found in the Export Controls \nHandbook. \nAppendix C \nAll Other Applications for Relief \nThe following procedures apply to: \n(a) Applications for relief for reasons other than voluntary disclosure; and \n(b) Applications for cancellation or reduction of interest already assessed except for late transaction \npayment interest. \nThese applications arise primarily from the extraordinary circumstances or CBSA errors or delays \ndescribed in Part I of this memorandum. For information regarding the waiver and cancellation of late \naccounting penalties and interest, refer to Memorandum D17-1-5: Accounting for Commercial Goods. \nInformation/Documentation Required \nFurther to the guidance in Part II of this memorandum: \n1. When trade verification for commercial goods is planned, in progress, or recently concluded, clients \nshould give or send their related applications for relief to the CBSA officer conducting the verification. \n2. When a dispute notice has been filed under section 60 of the Act, clients should give or send their \napplication to the assigned recourse officer. \n\n3. When an appeal has been filed under section 67 of the Act, clients should send their application to the \nassigned senior appeals officer. \n4. For all other applications: ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "(a) CSA importers should reference their CBSA contact in their applications; \n(b) All other commercial clients submissions (resident and non-resident) will be assigned to a regional \nreviewing officer. \n5. Clients must provide all relevant information, including the following, where applicable: \n(a) The name, address, telephone number, business number(s), carrier codes, sub-office locator \ncode(s) or any other identification number assigned by the CBSA to the client; \n(b) The date(s) of interest assessment and/or time period(s) to which the potential interest and/or \npenalties or assessed interest apply; \n(c) The facts and reasons explaining why the liability for interest or penalties were either mainly: \n(i) caused by extraordinary circumstances beyond the client's control, \n(ii) the result of actions of the CBSA; or \n(iii) assessed when a circumstance described in Part I of this memorandum or \nanother CBSA publication warranted waiver of the interest; \n(d) An explanation of how the circumstances affected the client's ability to meet their obligations; \n(e) Any relevant documentation such as death certificates, doctor's statements, police reports, \ninsurance statements or attestations to support the facts and reasons; \n(f) Supporting details of incorrect information given by the CBSA in the form of written answers, \npublished information, or other objective evidence; \n(g) The contravention code that would apply if a penalty were to be assessed (when applying for \nwaiver of penalty other than through VDP); and \n(h) If the client has paid the interest, a copy of the K21 Cash Receipt or other proof of payment. \nAppendix D \nClient Agreement for Voluntary Disclosure Application \nNote: Below is a list of the information required for all Voluntary Disclosure Program (VDP) applications \nfor commercial goods except those made to comply with section 32.2 of the Customs Act. \nSection I: Client identification \nFurther to the case number request, the letter that the client will upload on the CCP should provide the \nappropriate contact information for the person submitting the request on behalf of the client and the \ndetails pertinent to the account related to the request: \n Client identifier number(s) Business Numbers, carrier code(s), Sub-office locator(s) or other identifiers \ndeemed necessary \n Company’s name (legal entity) if different than appearing on CCP \n Address where books and records are kept \n Name of a contact \n Contact’s telephone # \n Address for client contact \n Representative’s name \n Representative’s telephone # \n Address for representative \nSection II: Disclosure details and reasons \nPlease provide details surrounding your disclosure such as the ones listed below as well as any other \ndetails or documents that would help an officer get a clear understanding of your situation: \n Amount of disclosure in Canadian funds (payable), if applicable, and whether it’s comprised of the \nfollowing (including amounts): \no Duties ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "o SIMA Duties \no GST \no Other taxes \n Time period being disclosed and a list or summary of all transactions or export shipments presented \nfor the disclosure; \n Nature of the non-compliance being disclosed, the cause of non-compliance, and how it was \ndiscovered, etc.; \n For commercial goods, details outlining how you plan to correct the issue to ensure future compliance \nto the Act; \n\n Copies of bills of lading, freight forwarding, shipping or commercial invoices; \n For exported goods, dates of all shipments, mode of transport, and port of exit; \n Number of shipments not reported (export); \n In the case where a permit or licence is required by an Other Government Department, details of the \nproducts concerned including technical specifications; and \n Any other documentation relevant to the purpose of the disclosure. \nIf full details or all documents cannot be provided at the time of initial disclosure, please indicate what will \nfollow and by what date. \nSection III: Client declarations and acknowledgements \nPlease include the following applicable text (verbatim) in your letter: \nI declare that the information and supporting documentation submitted with my disclosure is, to the \nbest of my knowledge, true and complete and \n(a) I have been provided with information about CBSA’s Voluntary Disclosures Program \nguidelines (Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy); \n(b) I have read the conditions set out in those guidelines and believe I qualify for relief; \nand, \n(c) Neither I nor my representative is aware of any verification or enforcement action \nunderway by the CBSA or a non-arm’s-length associate; \n(d) I understand that if I withdraw my application or if the CBSA determines that the \nconditions have not been met (either with respect to the information set out above or \ninformation submitted or obtained after the disclosure), the disclosure will not be accepted \nas a valid voluntary disclosure. In such cases, the CBSA may proceed with an \naudit/verification, investigation, assessment of penalties and/or interest, collection action, \nor related activity based on the information provided or, when warranted, prosecution. \nEnsure to identify your name and position and that you have signed and dated the letter. Or if you are the \nrepresentative, ensure that your client information is provided and signature is present. Include the \nfollowing: \nI am the authorized representative of the client (named or no-name) noted above and I certify that \nthe information provided to me by my client is, to the best of my knowledge, true and complete. \no Authorized Representative’s name & firm \no Signature \no Date \nApplicable legislation \nCustoms Act \nPenalty or Interest \n3.2 – Prescribed rate may be authorized \n3.3 – Waiver of penalty or interest \nFederal Courts Act \nSection 18.1 – Application for judicial review \nCustoms Tariff \n125 – Prescribed rate may be authorized \n126(1) – Waiver of interest ", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-4-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-4", + "marginal_note": "Relief of Interest and/or Penalties Including Voluntary Disclosure (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "126(2) – Interest on interest refunded \nSpecial Import Measures Act \n2(10) – Application of Customs Act \nVisit the Interest Rates Table posted, and updated quarterly, on the CBSA Web site. The term does not \ninclude interest assessed under the legislation of other government departments which \nthe CBSA administers, unless incorporated in the Customs Act. \n\nSuperseded memoranda D \nD11-6-4 dated October 15, 2015 \nIssuing office \nTrade and Anti-dumping Programs Directorate \nContact us \nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \nTTY: 1-866-335-3237 \n\nRelated links \nD11-6-6, D11-6-10, D17-1-5, D17-1-9, D17-2-1, D20-1-4, D22-1-2", + "history": "", + "last_amended": "2025-01-31", + "current_to": "2025-01-31", + "citation": "Memorandum D11-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-4-eng.html" + }, + { + "id": "dmemo-D11-6-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-5", + "marginal_note": "Guidelines and General Information", + "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief", + "division": "", + "heading": "", + "text": "The following guidelines are not intended to be either exhaustive or to restrict the spirit or intent of the legislation. They may be adjusted as required.\nRates of Interest\n1. The prescribed annual rate of interest in any calendar quarter is based on the average annual rate of interest on 90-day Treasury Bills in the first month of the preceding quarter. (See Memorandum D17-1-19, Interest Rate for Customs Purposes Regulations.)\n2. The specified annual rate of interest is the sum of the prescribed rate plus six percentage points and will be charged on amounts owing from the day after the amount became payable until it is paid.\n3. Section 3.2 of the Customs Act and section 67.2 of the Customs Tariff authorizes the Minister of National Revenue or any officer designated by the Minister to apply the prescribed rate of interest, rather than the specified rate, when certain criteria are met. The criteria are listed in Appendix B to this Memorandum.\n4. The Minister or any officer designated by the Minister, pursuant to subsection 3.3(1) of the Customs Act and subsection 67.3(1) of the Customs Tariff , can waive or cancel all or any portion of any penalty or interest that is otherwise payable. The criteria under which a waiver or cancellation may be considered are listed in Appendix C to this Memorandum.\n5. All penalty and interest will be calculated on a compounded daily basis with the exception of interest on duties assessed under the Special Import Measures Act (SIMA) as outlined in paragraph 35 of this Memorandum.\nDeterminations and Appraisals\n6. When the amount of duties is decreased as the result of a determination of the tariff classification or origin of goods imported from the United States or an appraisal of the value for duty made pursuant to section 58 of the Customs Act , interest at the prescribed rate will be paid from the day after the amount was paid to the date the refund cheque is issued, calculated on the amount refunded. This is pursuant to subsection 66(3) of the Customs Act .\n7. When a determination or appraisal results in an increase in the amount owing to the Department, interest at either the specified rate or the prescribed rate will be charged on the additional duties from the day after the amount was payable until the date of the determination or appraisal pursuant to subsection 33.4(1) of the Customs Act . The circumstances, when the prescribed rate of interest rather than the specified rate of interest is charged, are detailed in Appendix B to this Memorandum.\nRe-determinations and Re-appraisals\n8. When a re-determination or re-appraisal made by a designated officer under section 60 or 61 of the Customs Act or by the Deputy Minister under section 63 or 64 of the Act results in a decrease in the amount of duties, interest at the prescribed rate will be paid from the day after the amount was paid until the refund cheque is issued, calculated on the amount of the refund. Where the amount refunded includes any interest previously charged, interest at the prescribed rate will also be paid on that interest. This is pursuant to subsection 66(3) of the Act.\n9. When a re-determination or re-appraisal results in an amount owing to the Department, interest at either the specified rate or the prescribed rate will be charged from the day after the amount was payable until the date of the re-determination or re-appraisal. The circumstances when the prescribed rate of interest rather than the specified rate of interest is charged will be the same as those for a determination or appraisal made pursuant to section 58 of the Customs Act , per Appendix B to this Memorandum.\n10. The revised provisions for interest payable or chargeable respecting determinations, appraisals, re-determinations and re-appraisals made under the Customs Act , will affect goods released from Customs on or after January 4, 1993.\nPayment of Duties and Interest\n11. Pursuant to subsections 58(3), 62(2) and 65(2) of the Customs Act , all amounts owed by or to an importer must be paid within 30 days after the date of the determination, appraisal, re-determination or re-appraisal, i.e., the \"decision date\" on the Detailed Adjustment Statement (DAS). The only exception is in cases where security is given in respect of amounts owing pursuant to paragraphs 58(2)(a), 62(1)(a) and 65(1)(a) of the Act.\n12. If the amount owing under subsection 58(2) of the Customs Act by the importer is paid within the 30-day time period, no additional interest will be charged. If the amount owing is not paid within 30 days, the importer will be liable to interest at the specified rate, calculated on the total amount owing, from the day after the date the amount was originally liable to be paid (e.g., end of month for importers on periodic payment), until the total amount is paid.\n13. If the amount owing under subsections 62(2) and 65(2) of the Customs Act by the importer is paid within the 30-day time period, no additional interest will be charged. If the amount owing is not paid within 30 days, the importer will be liable to interest at the specified rate, calculated on the total amount owing, from the day after the date of reassessment (i.e., the decision date on the DAS ), until the total amount is paid.\nVoluntary Assessment\n14. If an importer makes a voluntary amendment on an importation and pays the additional amount of duties which are subsequently owing to the Department, the period for the calculation of the interest which may be charged, will be from the day after the additional amount would have otherwise been payable until the day it is paid.\n15. When an additional amount is believed to be owing and that amount is tendered, interest at the prescribed rate is payable up to the date the payment is made. If the total amount tendered is subsequently found to be insufficient, interest on the unpaid balance is calculated from the date duties were originally payable. If the amount tendered exceeds the amount owing, interest at the prescribed rate will be calculated on the amount refunded from the date the additional payment was made.\nInterest where Security is Given\n16. When security is given pursuant to paragraph 58(2)(a), 62(1)(a) or 65(1)(a) or subsection 69(1) of the Customs Act to secure duties and interest owing and the duties are subsequently found to be owing to the Department, the total amount of duties and interest not paid are to be paid, together with interest at the prescribed rate on the total amount, calculated from the day after the day the security was given until the subsequent redetermination or re-appraisal is made.\n17. Paragraph 16 of this Memorandum will apply to assessments and re-assessments of duties owing on goods released from Customs on or after January 4, 1993.\n18. Where security proves to be insufficient (for example as the result of additional interest accruing), additional security may be requested by the Minister or an officer designated by the Minister pursuant to section 3.4 of the Customs Act . If the additional security is not given within the time required, the amount of the insufficiency is payable immediately.\n19. Section 3.4 of the Act will apply to any requirement for additional security or any failure to provide the additional security occurring on or after January 4, 1993, regardless of when the goods, in respect of which the duties and interest are owing, were released from Customs.\nInterest on Drawbacks and Refunds\n20. Pursuant to subsection 80(1) of the Customs Act , interest will be paid at the prescribed rate on the amount of duties refunded under section 74, 76, 77 or 79 of the Act. Interest will be calculated beginning on the 91st day after the refund application is received and ending on the day the refund is granted.\n21. Pursuant to section 87 of the Customs Act , interest will be paid at the prescribed rate on the amount of a drawback of duties granted under section 82 or 86 of the Act. Such interest will be calculated beginning on the 91st day after the drawback application is received and ending on the day the drawback is granted.\n22. Pursuant to section 107 of the Customs Tariff , interest will be paid at the prescribed rate on the amount of a drawback or refund of duties granted under Part II of the Customs Tariff other than refunds granted under Division III or III.1 or section 101 of the Customs Tariff . Such interest will be calculated beginning on the 91st day after the drawback or refund application is received and ending on the day the drawback or refund is granted.\n23. The revised provisions for interest payable to an applicant under the duties relief/refund provisions of the Customs Act or the Customs Tariff will affect applications for refund or drawback received on or after January 4, 1993, regardless of when the goods were released from Customs.\nFailure to Comply with Conditions of Drawback, Remission or Relief\n24. Where a drawback has been granted and the goods have been subsequently diverted or the conditions of a drawback granted under section 34 or 82 of the Customs Act have not been met, the person who received the drawback must report the diversion or failure to comply within 30 days and repay the amount of the drawback and any interest thereon, pursuant to section 84 of the Act. Interest at the specified rate will be payable, calculated on the total amount owing from the day after the drawback was granted until the date the total amount is paid.\n25. Where the diversion or failure to comply is not reported within 30 days, a six per cent per year penalty will be charged on the amount of the drawback that is owing. Pursuant to subsection 84(1.2) of the Customs Act , the penalty will be calculated from the 31st day after the diversion or failure to comply to the date the report is made to the Department.\n26. Where goods are diverted or the conditions of the remission are not met pursuant to section 88, 89, 91 or 92 of the Customs Act , the person who is liable for payment must report the diversion and pay the amount of duties owing or repay the amount of a refund or remission within 90 days of the date of diversion or failure to comply. In the event that the amount is not paid within the 90-day period, interest at the specified rate will be payable, calculated from the day after the diversion until the total amount is paid. This is pursuant to section 93 of the Act.\n27. Where the diversion or failure to comply is not reported within 90 days pursuant to section 88, 89 or 92 of the Customs Act , a six per cent per year penalty will be charged on the amount owing. This penalty will be calculated from the 91st day after the date of diversion or failure to comply to the date the report is made to the Department.\n28. Where goods, which were subject to a relief granted under section 80 of the Customs Tariff , are exported to the United States, the person who exported the goods must report the exportation within 30 days. If the exportation is not reported within the 30-day period, a six per cent per year penalty will be charged on the amount of the relief, calculated from the 31st day after exportation until the report is made to the Department. This is pursuant to section 83.2 of the Customs Tariff .\n29. The amount of the relief which had been granted on the goods subsequently exported to the United States must be paid within 90 days of the date of export by either the person who exported the goods or the person who received the relief. In the event that the amount is not paid within the 90 day period, interest at the specified rate will be payable, calculated from the 91st day after the date of export until the day the amount is paid.\n30. The provisions of section 83.2 of the Customs Tariff will cover goods exported to the United States on or after January 1, 1994.\n31. Where goods are diverted or the conditions of relief or remission of duties pursuant to subsection 74(1), 75.1(1), 79(3), 79.5(3) or 82(2) or section 86, 90 or 101 of the Customs Tariff have not been met, the person who diverted the goods or failed to comply must report same within 90 days. If the diversion or failure to comply is not reported within the 90-day period, a six per cent per year penalty will be charged on the amount of the relief or remission that is owing or must be repaid. This penalty will be calculated from the 91st day after the date of diversion or failure to comply to the date the report is made to the Department. This is pursuant to section 103 of the Customs Tariff .\n32. Under section 103 of the Customs Tariff , failure to comply with the terms and conditions of relief or remission would include remission orders under the machinery remission program (see Memorandum D8-5-1, Machinery Program), temporary importation, Canadian goods abroad and inward processing programs and certain other remission orders made pursuant to the Customs Tariff .\n33. Where goods are diverted or the conditions of relief, remission, refund or a drawback of duties pursuant to subsection 74(1), 75.1(1), 79(3), 79.5(3) or 82(2) or section 69, 80, 86, 90, 97 or 101 of the Customs Tariff have not been met, the person who failed to comply with the conditions or received the relief, drawback, refund or remission must pay an amount equal to the relief, drawback or remission that is owing or must be repaid under paragraph 103(1)(b), 105(1)(a) or 105(2)(a) of the Customs Tariff . If the amount owing is not paid within 90 days of the date of the diversion or failure to comply, interest at the specified rate will be payable on that amount. This interest will be calculated from the day after the date of diversion or failure to comply until the day the total amount has been paid. This is pursuant to section 106 of the Customs Tariff .\n34. The revised provisions for interest and the six per cent per year penalty will apply to diversions and failures to comply with the relief provisions of the Customs Act or the Customs Tariff occurring on or after January 4, 1993.\nSpecial Import Measures Act (SIMA)\n35. The manner in which interest is paid or charged on SIMA duty and the Goods and Services Tax, which is assessed as the result of a SIMA duty assessment or reassessment, has not been changed. For additional information on these interest provisions, please refer to the relevant sections of the Special Import Measures A ct. The following departmental memoranda also provide details on the application of interest:\nMemorandum D14-1-3 , Re-determination of Goods under Special Import Measures Act;\nMemorandum D14-1-5, Procedures for Release from Customs of Goods Subject to Provisional Duty under the Special Import Measures Act and Bonds Used to Secure Payment of Provisional Duty; and\nMemorandum D14-1-6, Liability for Payment of Provisional Duty, Anti-dumping Duty and Countervailing Duty under the Special Import Measures Act.\nRequest for Cancelling or Waiving Interest and Penalties\n36. Importers or their authorized agents can make requests in writing to the Department concerning the cancellation or waiver of interest and/or penalties which have been assessed. Requests can also be made in writing by importers or their authorized agents regarding the application of interest at the prescribed rate rather than at the specified rate. Such requests may be made by letter but may also be made on Form B 2, Adjustment Request, whether or not a request for re-determination or re-appraisal is made at the same time. (See also Memorandum D17-2-1, Coding of Adjustment Request Forms.)\n37. A request must contain the following information:\n- a copy of the Customs documents relating to the charging of the relevant interest and/or penalties;\n- a detailed justification for the request. In the justification, reference must be made to the appropriate criterion or criteria listed in either Appendix B or C to this Memorandum; and\n- any supporting documentation such as end-use certificates, certificate of origin, special authority applications, death certificate, medical certificate, relevant file or case numbers, departmental rulings, etc.\n38. Requests must provide all of the information necessary to support the importer's application. Failure to do so may result in an unfavourable decision or delay in processing the request. Any information submitted is subject to verification by departmental officials.\n39. Requests must be sent by mail or delivered by hand to the appropriate regional Customs office or to any Customs office in the region where the goods were released.\nStatus of Departmental Decisions\n40. There are no provisions in either the Customs Act or the Customs Tariff which permit a formal appeal of the Department's application of the interest and penalty provisions, i.e., prescribed/specified rate, or the application of the six per cent per year penalty, or with respect to a request for cancellation or waiver of interest and/or six per cent per year penalty. However, to the extent that the legislation provides for redress or refund, e.g., reappraisal of the value for duty under section 63 of the Customs Act , refunds of duties and taxes will result in refunds of interest.", + "history": "", + "last_amended": "1993-01-04", + "current_to": "1993-01-04", + "citation": "Memorandum D11-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html" + }, + { + "id": "dmemo-D11-6-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-5", + "marginal_note": "Appendix A", + "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief", + "division": "", + "heading": "", + "text": "Principal Interest and Penalty References of the Customs Act and The Customs Tariff\nListed below are the principal references relating to the new interest and penalty provisions of the Customs Act and the Customs Tariff .\nCustoms Act\n2.1 Definition of \"specified rate\".\n3.1 Method for compounding interest and penalties.\n3.2 Authority to apply the prescribed rate rather than the specified rate of interest.\n3.3(1) Authority to waive or cancel interest or penalties.\n3.3(2) Interest on penalty or interest refunded.\n3.4(1) Additional security to cover duties and interest owing.\n3.4(2) Payment where additional security is not given.\n33.4(1) Charging interest at the specified rate.\n33.4(2) When duties are deemed payable.\nand (3)\n33.4(4) 30-day interest-free period for paying assessments and re-assessments.\n34(2.1) Penalties for failing to report non-compliance with conditions respecting the release of goods without the payment of duty.\n58(3) Payment of amount owing or refund payable.\n62(2) Payment of amount owing or refund payable.\n65(2) Payment of amount owing or refund payable.\n66(1) Interest on payments owing on determinations, appraisals, re-determinations and re-appraisals.\n66(2) Interest where security is given in lieu of payment.\n66(3) Interest on refunds payable on determinations, appraisals, re-determinations and re-appraisals.\n69(1) Refund pending an appeal to the Canadian International Trade Tribunal or the Federal Court.\n69(2) Interest where security is given in lieu of payment concerning appeals of assessments or re-assessments.\n80(1) Interest on refunds of duty.\n80.1(1) Interest on past refunds of duty.\n84(1) Diversions of goods for which drawback has been granted.\n84(1.2) Penalty for failure to report a diversion where a drawback was granted.\n84(2) Interest on amounts owing from diversions.\n87(1) Interest on drawbacks.\n93(1) Interest on amounts owing from diversions of goods for which a refund or remission has been granted.\n93(3) Penalty for failure to report a diversion.\n93(5) Computation of interest on certain duties.\nCustoms Tariff\n2 Definition of \"specified rate\".\n67.1 Method for compounding interest and penalties.\n67.2 Authority to apply the prescribed rate rather than the specified rate of interest.\n67.3 Authority to waive or cancel interest or penalties.\n83.2(3) Interest on exports of goods to the United States for which relief is granted.\n83.2(4) Penalty for failure to report export to the United States.\n103(1) Failure to comply with the conditions of relief, refund or remission.\n103(1.1) Penalty for failing to report non-compliance with the conditions of relief, refund or remission.\n106(1) Interest on amounts owing as the result of non-compliance with the conditions of duty relief.\n106(2) Interest not charged on amount owing.\n106(3) Computation of interest on certain duties.\n107(1) Interest on approved applications for drawback or refund of duties.\n107(2) Computation of interest on certain duties.\nNote: This is not a complete list of all the interest and penalty provisions contained in the Customs Act or the Customs Tariff .", + "history": "", + "last_amended": "1993-01-04", + "current_to": "1993-01-04", + "citation": "Memorandum D11-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html" + }, + { + "id": "dmemo-D11-6-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-5", + "marginal_note": "Appendix B", + "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief", + "division": "", + "heading": "", + "text": "Criteria for the Application of the Prescribed Rate of Interest Levied as a Result of Decisions under Sections 34 and 58 to 94 of the Customs Act or the Provisions of Part II of the Customs Tariff\n(As specified by the Minister)\n1. Where the importer, of his own volition, makes a voluntary amendment prior to any action being initiated by the Department and pays any additional duty owing.\n2. Where specific information (see Note 1), on matters subject to interpretation (see Note 2), was not previously provided to the importer or his agent, and was not available in the public domain (see Note 3) which gives rise to the importer not providing the correct tariff classification, origin or value for duty information.\n3. Where the action giving rise to the interest was as a result of a Certificate of Origin that was reasonably relied on but later was found to be invalid.\n4. Where importations are made within 30 days of the first departmental decision made on a particular subject or issue, for example tariff classification or value for duty.\n5. Where the importer requests a re-determination , re-appraisal or an appeal of an assessment or re-assessment and fails to provide acceptable security within 30 days but does so within 90 days . The prescribed rate of interest will apply for the entire period between the date of the Detailed Adjustment Statement (DAS) and the date security is provided.\n6. Where an assessment or re-assessment of duties and taxes results in a substantial amount of money owing and the importer, who is unable to pay the amount at one time, negotiates a deferred payment plan and honours it.\n7. Where the importation is non-commercial , that is, an importation for other than sale, commercial, industrial, occupational, institutional or other like use.\nNotes: 1. This refers to information which is directly germane to the tariff classification, the value for duty or the origin of goods that are the subject of the importation at issue. Such information would normally be obtained from sources that are not in the public domain, such as departmental rulings, departmental opinions, previous determinations, appraisals, re-determinations and re-appraisals.\n2. This refers to situations where no clear guidance has been issued to the importer and none is available within the public domain. For example, it is sometimes a matter of interpretation as to whether or not a \"royalty payment\" is to be included in the value for duty. However, this rule would not apply to the misclassification of an imported product where common sense ought to apply, for example a diamond ring cannot be classified under the tariff item for automotive piston rings.\n3. This refers to information which has been published for dissemination to the public on matters relating to compliance with Customs legislation. This would include, but is not necessarily limited to, Customs Notices, D-Memoranda, Canadian International Trade Tribunal decisions, Court decisions, statutes and regulations published in Part I, II or III of the Canada Gazette and other relevant Government of Canada publications.", + "history": "", + "last_amended": "1993-01-04", + "current_to": "1993-01-04", + "citation": "Memorandum D11-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html" + }, + { + "id": "dmemo-D11-6-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-5", + "marginal_note": "Appendix C", + "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief", + "division": "", + "heading": "", + "text": "Criteria for Waiving or Cancelling Interest or Penalties Levied as A Result of Decisions under Sections 34 and 58 to 94 of the Customs Act or the Provisions of Part II of the Customs Tariff\n(As specified by the Minister)\n1. Interest and penalties will be waived or cancelled when the sum total of the accumulated interest and penalties accrued between the date of an individual assessment or re-assessment (Detailed Adjustment Statement (DAS)) and the date of payment does not exceed $5.\n2. Interest and penalties will be waived or cancelled when the sum total of the accumulated interest and penalties accrued between the date payment was originally due and the date of assessment or re-assessment (DAS) does not exceed $5 on an individual assessment or re-assessment .\n3. Cancelling or waiving interest or penalties, in whole or in part, may also be appropriate if the interest or penalty arose primarily because of actions of the Department, such as:\n- errors proven to have been committed by employees of the Department which resulted in incorrect information being supplied to the importer in specific instances; and\n- material published by the Department, directed to the importing public, which contained errors that resulted in the importer's actions giving rise to the interest or penalty. This would include, but is not necessarily be limited to, Customs Notices and D-Memoranda .\n4. Interest and penalties may be waived or cancelled at any time, in whole or in part, where the situation giving rise to the interest or penalty resulted from circumstances beyond the importer's control and which prevented the importer from otherwise complying with the Customs Act , Customs Tariff or Regulations made thereunder. Some examples are:\n- natural or human-made disasters such as flood or fire which destroys the records of the importer;\n- civil disturbances or disruptions in services, such as a postal strike, and where no reasonable alternative service or arrangement is possible; or\n- death or incapacity of the employee who is directly responsible (see Note below) for ensuring the importer's compliance.\n5. It may be appropriate in instances where there is an inability to pay amounts owing to waive interest or penalties, in whole or in part, to facilitate collection. Some examples are:\n- when collection has been suspended due to an inability to pay; or\n- when an importer is unable to conclude a reasonable payment arrangement because the interest charges absorb a significant portion of the payments.\nAll requests for waiver or cancellation of interest and/or penalties under criteria 3, 4 or 5 must be accompanied with full documentation in accordance with paragraphs 36 to 39 inclusive of this Memorandum.\nNote: For the purposes of criterion 4, this refers to the individual in the importer's operations who approves, or has signing authority for, documentation that is required for compliance with Customs legislation, and/or payments for duty and taxes owing and no other person in the organization can immediately fulfill the required role. This would include, but is not limited to, individuals occupying positions such as controllers, importexport specialists, finance officers/managers and traffic managers.", + "history": "", + "last_amended": "1993-01-04", + "current_to": "1993-01-04", + "citation": "Memorandum D11-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html" + }, + { + "id": "dmemo-D11-6-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-5", + "marginal_note": "References", + "part": "Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief", + "division": "", + "heading": "", + "text": "Issuing office: Valuation Division Headquarters file: n/a Legislative references: Bill C-74 Other references: n/a Superseded memorandum D: n/a", + "history": "", + "last_amended": "1993-01-04", + "current_to": "1993-01-04", + "citation": "Memorandum D11-6-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-5-eng.html" + }, + { + "id": "dmemo-D11-6-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods Key content: Types of specific information that give an importer reason to believe a declaration is incorrect; when a declaration should be corrected; how to submit an adjustment request; timelines to submit; adjustments resulting in a refund or amount owing; penalties for failing to submit an adjustment request. Keywords: Reason to believe, adjustment requests, corrections, declarations of origin, tariff classification, value for duty, Customs Act", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Reason to believe Adjustment requests Adjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections Goods and services tax (GST) at issue Adjustment requests that would result in a refund of duties: Section 74 refunds Corrections: Time frame and goods/issues impacted Reassessment period Filing corrections Subsequent corrections Re-determination or further re-determination Contesting a decision Penalty and interest provisions Voluntary disclosure program Corrections flow chart\n- Appendix: Prima facie, evident, and transparent legislative provisions\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\n- add a reference to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for information on the submission of adjustments requests\n- delete the Additional information section", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Reason to believe\n1. With respect to section 32.2 of the Act, specific information regarding the origin, tariff classification or value for duty of the imported goods that gives an importer reason to believe that a declaration is incorrect can be found in:\n- legislative provisions, such as specific origin, tariff classification, or value for duty provisions that are prima facie (i.e., at first sight), evident (i.e., obvious, apparent), and transparent (i.e., clear, self-explanatory). For detailed examples of prima facie , evident, and transparent legislative provisions, refer to the Appendix: Prima facie, evident, and transparent legislative provisions ;\n- formal assessment documents (e.g., statement of adjustment) issued by the CBSA to the importer, relating to the imported goods, such as determinations (other than deemed determinations), re-determinations, further re-determinations, etc.;\n- final tribunal or court decisions in which the importer was either the appellant, respondent or intervener;\n- information received from exporters, suppliers, etc. (e.g., cancellation of certificates of origin; vendor’s invoice indicating retroactive price increase for goods already purchased, corrected invoice);\n- written communication, addressed directly to the importer from the CBSA, such as a ruling (e.g., national customs ruling, advance ruling issued under section 43.1 of the Act), a trade compliance verification final report, a directed compliance letter, a final compliance validation letter or an official notification as a result of an exporter origin verification;\n- a final report from an importer-initiated audit or review, or from an external company conducting an audit or review of an importer’s company; or\n- knowledge that the goods were diverted (i.e., goods that no longer qualify or comply with a condition of relief or a restriction imposed by the concessionary tariff item declared), such as the diversion of goods to a non-qualified conditional-use or conditional-user.\n2. Specific information regarding the origin, tariff classification or value for duty of the imported goods mentioned in paragraph 1 above also applies to the:\n- same origin issues (e.g., a determination that specific goods do not qualify for preferential treatment);\n- tariff classification of goods that are same and similar (e.g., the correct tariff classification of specific goods contained in a written communication also applies to the tariff classification of other imported goods, if those goods meet the definition of same and similar goods);\n- same valuation issues (e.g., an assist - an adjustment made to the price paid or payable of the imported goods representing the value of a good or service provided, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods).\n3. For the purpose of this memorandum, the term:\n- same and similar goods means: identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number; and\n- same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\n4. A final report resulting from an importer-initiated audit or review may be considered to contain specific information that gives an importer reason to believe that the declaration is incorrect provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only corrections to be made under section 32.2 of the Act, i.e., an adjustment request that would result in an amount payable to the CBSA or would be revenue neutral.\n5. An importer-initiated audit or review report may not be considered to be sufficient to preclude an importer from the obligation to make a correction to the declaration up to four years after the goods have been accounted for under subsection 32(1), (3) or (5), as provided for in subsection 32.2(4) of the Act. A CBSA trade compliance verification may determine that the audit or review report, as described in paragraph 1(f) of this memorandum, is incorrect. In this case, the results found in the CBSA trade compliance verification final report will take precedence over the importer-initiated audit or review report. Where corrections are required, the reassessment period will be based on the results found in the CBSA trade compliance verification final report as to whether or not there was specific information available prior to the date of the final report of the importer-initiated audit or review that gave the importer reason to believe that the declarations were incorrect. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\n6. The obligation to make a correction to an incorrect declaration is initiated when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Act starts on the date that the importer has specific information that a declaration is incorrect. For example, the date a supplementary invoice was received from a vendor indicating a price increase for imported goods already declared, or the date of accounting where assists were provided prior to the production of the imported goods.\n7. If an importer receives conflicting information from the CBSA concerning the origin, tariff classification or value for duty of the goods, the importer is strongly encouraged to contact one of the CBSA Trade Operations Divisions’ offices from which the conflicting information was received or the CBSA Border Information Service (BIS), links to which are found under the Related links section of this memorandum. The officer will identify which of the conflicting information the importer has to follow for the purposes of corrections under section 32.2 of the Act and will provide guidance to the importer in writing. Then, the officer will take measures to amend the incorrect information that was previously communicated to the importer.\n8. Importers of goods into Canada, and exporters or producers of those goods outside of Canada, are encouraged to apply for a ruling from the CBSA. The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n9. Rulings or decisions made by the CBSA under sections 58, 59, 60, or 61 of the Act will be honoured by the CBSA until they are modified (and thereby superseded) or revoked.\nAdjustment requests\n10. An adjustment request is the process through which an importer makes a correction to a declaration under section 32.2 of the Act, or applies for a refund of duties under section 74 of the Act. For more information on the submission of adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nAdjustment requests that would result in an amount payable to the CBSA or would be revenue neutral: Section 32.2 corrections\n11. Section 32.2 of the Act places the responsibility on the importer to make a correction to the declaration of origin, tariff classification or value for duty when they have reason to believe that the declaration is incorrect. This obligation applies to an adjustment request that would result in either an amount payable to the CBSA or would be revenue neutral.\n12. Corrections are to be made as adjustment requests under the following legislative authorities:\n- 32.2(1) – correction to the declaration of origin for which a preferential tariff treatment under a free trade agreement has been claimed;\n- 32.2(2) – correction to all other declarations of origin (other than a declaration of origin referred to in subsection (1)); corrections to the tariff classification or to the value for duty of the imported goods.\n13. Subsection 32.2(6) of the Act requires importers, in cases where there is diversion of goods, to treat a failure to comply with a condition imposed under a tariff item or under a regulation made under that Act in respect of a tariff item in that List, as an incorrect tariff classification declaration. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met. For more information on diversions, refer to Memorandum D11-8-5: Conditional Relief Tariff Items .\n14. The Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations require the persons who purchase or otherwise acquire the imported goods, and the persons who sell or otherwise dispose of the imported goods, after the goods are accounted for under subsections 32(1), (3), or (5) of the Act, to make a correction to the declaration. These regulations can be found at the link provided under the Applicable legislation section at the end of this memorandum.\n15. Any amount owing as a result of the corrections made to the declaration, and any interest owing, or that may become owing, on that amount has to be paid as per paragraph 32.2(2)(b) of the Act. Such corrections will be reviewed by an officer and a decision regarding the amount payable will be sent to the importer of the goods on Commercial Accounting Declaration (CAD).\n16. When a correction made to a declaration of the tariff classification of goods under section 32.2 of the Act results in the assessment of a higher rate of duty than originally accounted for, a correction to the declaration of origin of the goods may be made at the same time if it would result in an amount payable to the CBSA or would be revenue neutral.\n17. When a correction to the declaration of origin, tariff classification or value for duty results in an amount payable to the CBSA, interest will be calculated according to the interest provisions relating to re-determinations and further re-determinations. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief .\nGoods and services tax (GST) at issue\n18. Section 212 of the Excise Tax Act states that the liability to pay duty on imported goods at the time of importation includes the liability to pay the GST on goods that are subject to duty or would have been subject to duty if duties were payable. This means that duty-free goods may be subject to the GST.\n19. According to subsections 216(2) and 216(3) of the Excise Tax Act , any change to the GST status of imported goods is treated as if it was a determination, re-determination, or further re-determination of the tariff classification, or an appraisal, re-appraisal, or further re-appraisal of the value for duty of the goods. As a result, corrections affecting only the GST status of the goods (e.g., the incorrect use of a GST status code) shall be made under section 32.2 of the Act when the adjustment request would result in an amount payable to the CBSA or would be revenue neutral. Furthermore, any GST amount payable is subject to interest and penalty provisions contained in the Act relating to duty amounts payable.\n20. The definition of duties in subsection 2(1) of the Act specifically excludes GST refunds under section 74(1) of the Act. Therefore, the exclusion of subsection 32.2(5) of the Act does not apply in situations where the GST has been overpaid on duty-free goods. Where goods are duty-free but taxable, importers shall make a correction to the declaration pursuant to section 32.2 of the Act when they have reason to believe that the declaration is incorrect, even where the adjustment request would result in a decrease of the amount of the GST assessed.\nExample: An importer imported duty-free and taxable (GST) goods and declared a value for duty of $3,000 CAD. Two months following the importation of the goods, the importer has reason to believe that the declared value for duty was overvalued because the goods were invoiced at the equivalent of $2,000 CAD. The importer is required to make a correction to the declaration of the value for duty under section 32.2 of the Act. The decrease in the GST assessment would not result in a refund of the GST under the Act.\nAdjustment requests that would result in a refund of duties: Section 74 refunds\n21. Subsection 32.2(5) of the Act does not allow for the submission of an adjustment request that would result in a refund of duties.\n22. There is no legal obligation submit an application for a refund of duties under section 74 of the Act. Section 74 of the Act is the legislative authority under which a person who paid duties on imported goods may submit an adjustment request to an accounting declaration that would result in a refund of duties. For more information, refer to Memorandum D6-2-3: Refund of Duties .\n23. Where an adjustment request would result in a decrease of the amount of GST assessed, refer to paragraph 20 of this memorandum.\nCorrections: Time frame and goods/issues impacted\n24. Under section 32.2 of the Act, an importer shall make a correction to a declaration within 90 days after the importer has reason to believe that the declaration is incorrect, and when the adjustment request would result in either an amount payable to the CBSA or would be revenue neutral.\n25. In the case of transfer price adjustments only, an importer may make a correction to a declaration within 90 days after a transfer price adjustment has been made (e.g., quarterly), or wait until the net total of the transfer price adjustments that have occurred during a fiscal period is identified. As noted in the paragraph above, the obligation to make a correction under section 32.2 of the Act applies to adjustment requests that would result in either an amount payable to the CBSA or would be revenue neutral. For more information, refer to Memorandum D13-4-5: Transaction Value Method for Related Persons.\n26. An importer must make corrections for same and similar goods and/or goods impacted by the same issues, as defined in paragraph 3 above, within the prescribed 90-day period, under section 32.2 of the Act.\n27. As per subsection 32.2(4) of the Act, the obligation to make a correction ends four years after the goods are accounted for under subsection 32(1), (3), or (5) of the Act.\n28. The obligation under section 32.2 of the Act to make a correction to a declaration remains even if the prescribed 90-day period to make a correction to a declaration has ended. In such cases, the importer may be subject to interest and penalty provisions. For more information, refer to the Penalty and interest provisions section of this memorandum.\nReassessment period\n29. The reassessment period is the time period for which corrections are to be made to declarations of origin, tariff classification or value for duty. For more information, refer to Memorandum D11-6-10: Reassessment Policy .\nFiling corrections\n30. A correction filed under section 32.2 of the Act within the prescribed 90-day period can be made on a properly completed Customs Accounting Declaration ( CAD ) pursuant to the relevant legislative authority (e.g., subsection 32.2(1), subsection 32.2(2), subsection 32.2(6)). For more information on the coding and completion of the CAD, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For more information on how to file an adjustment request under the Customs Self-Assessment (CSA) program, refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\n31. Corrections made beyond the prescribed 90-day period may be eligible for the Voluntary Disclosure Program, which could grant relief from penalties. For more information, refer to the Voluntary Disclosure Program section of this memorandum. Non-eligible corrections may otherwise be submitted to the appropriate CBSA Trade Office, and may be subject to interest and penalties. Please refer to the References section of this memorandum for a link to the CBSA Trade Offices addresses.\n32. The completed CAD is to be submitted to a CBSA office based on the location of the release of the goods. For more information, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n33. The date that a CAD is either completed in the CBSA Assessment and Revenue Management (CARM) system, sent by registered mail or by courier, or delivered by hand to a CBSA office is deemed to be the date of filing for the purposes of the prescribed periods under section 32.2 of the Act.\n34. When the last day of the prescribed 90-day period referred to in this memorandum falls on a Saturday, Sunday or holiday, the final day for filing the completed CAD will be the first business day following the Saturday, Sunday, or holiday.\nSubsequent corrections\n35. After a correction has been made, or a refund has been granted, for particular goods and for a specific trade program (origin, tariff classification or valuation), an importer might determine that subsequent corrections are necessary following the receipt of new information. These subsequent corrections must be made under section 32.2 of the Act, within 90 days following the receipt of the new information and within four years following the date the goods were accounted for under subsection 32(1), (3), or (5) of the Act. Subsequent corrections will be treated as if they were a re-determination made under paragraph 59(1)(a) of the Act.\nExample: An importer notices that an error was made as the invoiced prices for the goods are in fact higher than the amounts initially declared to the CBSA. The importer is also aware that year-end transfer price adjustments will be made on the same goods. In this case, the importer must correct the declarations within 90 days following the initial date of reason to believe (date where they became aware that the invoiced prices were higher than those declared) under section 32.2 of the Act, and will have to make subsequent corrections based on the new information (year-end transfer price adjustment) within 90 days following the date the information became available as per section 32.2 of the Act.\n36. No subsequent correction is permitted when a further re-determination is made by an officer under paragraph 59(1)(b), section 60 or section 61 of the Act, respectively.\nRe-determination or further re-determination\n37. A correction made under section 32.2 of the Act is to be treated as if it were a re-determination made under paragraph 59(1)(a) of the Act.\n38.Once a correction has been made under section 32.2 of the Act, an officer may further re-determine the origin, tariff classification or value for duty of the goods under paragraph 59(1)(b) of the Act, within four years after the date of the original determination or after the making of a correction under section 32.2 that is treated by subsection 32.2(3) as a re-determination under paragraph 59(1)(a).\n39. As provided for in section 2 of the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations , the time period within which an officer may further re-determine the origin, tariff classification or value for duty under paragraph 59(1)(b) of the Act is five years from the date of the determination made under section 58 of the Act, where the granting of the refund or the making of a correction referred to in paragraph 59(1)(b) of the Act occurs within the period of time beginning on the first day of the 37th month and ending on the last day of the 48th month after the date on which the determination was made under section 58.\n40. After a re-determination or a further re-determination is made under subsection 59(1) of the Act, an importer will be given a notice of re-determination or further re-determination under subsection 59(2) of the Act.\nContesting a decision\n41. When a notice has been given under subsection 59(2) of the Act, an importer may file a request for a re-determination or further re-determination under subsection 60(1) of the Act within 90 days of the CBSA’s decision. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n42. If no request for further re-determination is filed under subsection 60(1) of the Act within the 90-day period, an importer may submit an application to the President of the CBSA for an extension of the time within which the request must be made pursuant to section 60.1 of the Act. The President may extend the time for filing the request. For more information, refer to Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act .\nPenalty and interest provisions\n43. An importer who has reason to believe that the declaration is incorrect, and who does not make required corrections within the prescribed 90-day period under section 32.2 of the Act, may be subject to interest and penalty provisions. For more information on interest, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief . For more information on penalties, refer to Memorandum D22-1-1: Administrative Monetary Penalty System. .\nVoluntary Disclosure program\n44. The Voluntary Disclosure Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Tax Act and Excise Act, 2001 by encouraging importers to come forward and correct deficiencies in order to comply with their legal obligations.\n45. Where the prescribed 90-day period (90 days from the day the importer has reason to believe) under section 32.2 of the Act has elapsed, an importer who has not made the required correction to the declaration of origin, tariff classification or value for duty may request corrective measures under the Voluntary Disclosure Program. For more information, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nCorrections flow chart\nText version 58(1) Determination or 58(2) Deemed determination 32.2 Correction 59(1)(a) Re-determination 59(1)(b) Further re-determination Subsequent corrections 59(2)(a) Notice of re-determination 59(2)(b) Notice of further re-determination 60(1) Request for re-determination or further re-determination", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "Appendix: Prima facie, evident and transparent, legislative provisions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following paragraphs provide examples of when importers may have reason to believe that a declaration of origin, tariff classification, or value for duty is incorrect on the basis of prima facie , evident and transparent, legislative provisions.\n2. The circumstances surrounding the declaration may be considered in determining whether a legislative provision for an importation was prima facie , evident and transparent.\n3. The examples of prima facie , evident and transparent, legislative provisions listed herein are not exhaustive.\n4. Examples of prima facie , evident, and transparent, legislative origin provisions:\nA. Subsection 35.1 (1) of the Act reads as follows: (1) Subject to any regulations made under subsection (4), proof of origin, in the prescribed form with the prescribed information and with the information, statements or proof required by any regulations made under subsection (4), shall be furnished in respect of all goods that are imported. B. Paragraph 13(a) of the Proof of Origin of Imported Goods Regulations reads as follows: 13. Proof of origin of goods accounted for under section 32 of the Act on or after January 1, 1998 shall be furnished at the following times: (a) at any time the goods are accounted for under subsection 32(1), (3) or (5) of the Act; Therefore, an importer will have reason to believe that a declaration of origin is incorrect if the importer is unable to provide proof of origin to an officer for the imported goods or if, at the time of accounting, the proof of origin does not apply to the goods being imported. 5. The following are examples of prima facie , evident and transparent, legislative tariff classification provisions as listed in the Schedule to the Customs Tariff : A. Classification of live fish: Legal Note 1 to Chapter 1 reads as follows: This Chapter covers all live animals except: (a) Fish and crustaceans, mollusks and other aquatic invertebrates, of heading 03.01, 03.06, 03.07, or 03.08; If an importer classifies live fish in Chapter 1 of the Customs Tariff , the importer has reason to believe that the declaration is incorrect. The Customs Tariff Legal Note 1 to Chapter 1 clearly directs that live fish cannot be classified in Chapter 1. B. Classification of printing ink: Heading 32.15: Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. - Printing ink: 3215.11.00 00-- Black 3215.19.00-- Other 10 -----For newspapers 20 -----Flexographic 30 -----Lithographic, offset 90 -----Other If an importer classifies black printing ink under tariff item 3215.19.00, the importer has reason to believe that the declaration is incorrect. The tariff item clearly directs that black printing ink must be classified under tariff item 3215.11.00. C. Classification of new pneumatic tires: Heading 40.11: New pneumatic tires, of rubber 4011.10.00 00 - Of a kind used on motor cars (including station wagons and racing cars) 4011.20.00 - Of a kind used on buses or lorries -----On-highway tires: 11 ------Of a kind used on light trucks, of radial ply construction 12 ------Of a kind used on light trucks, other 13 ------Other, of radial ply construction 19 ------Other 20 -----Off-highway tires 4011.30.00 00 - Of a kind used on aircraft 4011.40.00 00 - Of a kind used on motorcycles 4011.50.00 00 - Of a kind used on bicycles If an importer classifies used pneumatic tires of rubber under heading 40.11, the importer has reason to believe that the declaration is incorrect. The tariff heading clearly directs that only new pneumatic tires, of rubber can be classified under heading 40.11. Similarly, if an importer classifies new pneumatic tires of rubber, of a kind used on aircraft, under sub-heading 4011.40, the importer has reason to believe that the declaration is incorrect. The sub-heading clearly directs that only of a kind used on motorcycles can be classified under sub-heading 4011.40. 6. The following are examples of prima facie , evident and transparent, value for duty legislative provisions: A. Determination of value for duty: Section 46 of the Act reads as follows: The value for duty of imported goods shall be determined in accordance with sections 47 to 55. This legislative provision is prima facie , evident and transparent, in stating that the legislated valuation methods are the only acceptable basis for establishing the value for duty of imported goods. Alternative approaches to valuation methodologies that are not set out in section 48 to 53, such as identifying the fair market value of the goods, are not acceptable. B. Order of consideration of methods of valuation Subsection 47(1) of the Act (Primary basis of appraisal) reads as follows: The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48. Subsection 47(2) of the Act (Subsidiary Bases of Appraisal) reads as follows: Where the value for duty of goods is not appraised in accordance with subsection (1), it shall be appraised on the basis of the first following values, considered in the order set out herein, that can be determined in respect of the goods and that can, under sections 49 to 52, be the basis on which the value for duty of the goods is appraised: (a) the transaction value of identical goods that meets the requirements set out in section 49; (b) the transaction value of similar goods that meets the requirements set out in section 50; (c) the deductive value of the goods; and (d) the computed value of the goods. These legislative provisions are prima facie , evident and transparent, and, where goods cannot be appraised under the transaction value method, appraisal under a subsequent section would not be acceptable before the applicability of previous sections has been considered and rejected. C. Subparagraph 48(5)(a)(iii) of the Act (assists): The value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: (A) materials, components, parts and other goods incorporated in the imported goods, If, for example, fabrics are provided free of charge by the purchaser to the vendor in connection with the production and sale for export to Canada of finished textile products, the value of the fabrics must be added to the price paid or payable of the imported goods. The legislative provision is prima facie , evident and transparent; the value of the fabrics shall be added to the price paid or payable as materials incorporated into the imported goods. D. Subparagraph 48(5)(b)(i) of the Act (deduction for transportation costs): (b) by deducting therefrom amounts, to the extent that each such amount is included in the price paid or payable for the goods, equal to (i) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods from the place within the country of export from which the goods are shipped directly to Canada, If, for example, transportation costs are paid separately by the purchaser in Canada to the transport carrier and, therefore, not charged by the vendor nor included in the price paid or payable of the imported goods, a deduction cannot be made. This legislative provision is prima facie , evident and transparent, and a deduction for transportation costs cannot be made from the price paid or payable of the imported goods in such a situation. References Consult these resources for further information. Applicable legislation Customs Act Customs Tariff Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations Excise Act, 2001 Excise Tax Act Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations Proof of Origin of Imported Goods Regulations Related D memoranda Memorandum D6-2-3: Refund of Duties Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act Memorandum D11-6-10: Reassessment Policy Memorandum D11-11-1: National Customs Rulings Memorandum D11-11-3: Advance Rulings for Tariff Classification Memorandum D13-4-5: Transaction value method for related persons Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D22-1-1: Administrative Monetary Penalty System Memorandum D23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D11-6-6, December, 2023 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Trade Operations (TRADE)", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-6-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-6", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations\n- Excise Act, 2001\n- Excise Tax Act\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations\n- Proof of Origin of Imported Goods Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D11-4-16: Advance Rulings for Origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act\n- Memorandum D11-6-10: Reassessment Policy\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D13-4-5: Transaction value method for related persons\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD11-6-6, December, 2023\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-6-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-Determination, a further Re-\ndetermination or a Review by the President of the Canada Border Services Agency \n\nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum explains the process pursuant to section 60 of th e Customs Act (the Act) for filing a request \nto the President of the Canada Border Services Agency (CBSA) for a re -determination or a further re -\ndetermination of the origin, the tariff classification, the value for duty or marking in respect of goods or for filing a \nrequest to the President of the CBSA for a review of an advance ruling. \nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \nUpdates made to this D-memo \n\nThis memorandum is revised to reflect the new procedures related to filing a request for re -determination or further \nre-determination through the Canada Border Services (CBSA) Assessment And Revenue Management System (CARM) \nClient Portal (CCP). All requests must follow the prescribed form and manner and contain the prescribed information \nas identified in the Appendices at the end this memorandum. \nDefinitions \n\nFor the purpose of this memorandum: \na request refers to a n appeal request to the President of the CBSA under section 60 of the Act. This includes \nrequests for a re-determination or a further re-determination of origin, tariff classification (including prohibited goods), \nvalue for duty or marking in respect of goods. It also includes requests for a review of an advance ruling. \nGuidelines \nTypes of Decisions Eligible for Review \n\n1. The following types of decisions are eligible for review under section 60 of the Act: \n\na) Advance rulings issued pursuant to section 43.1 of the Act; \n\nb) Decisions where an Officer has issued a notice of determination, re-determination, or further redetermination \nunder subsection 59(2) of the Act (including a denial of a refund for non -commercial goods (casual goods)); \nand \n\nc) Decisions indicating that goods are classified under tariff item no. 9898.00.00 (also known as prohibited \ngoods). For more details, consult Appendix D, Requests Regarding Decisions Made on Goods Classified as \nProhibited or Restricted Under Tariff Item No. 9898.00.00 of the Customs Tariff, such as Prohibited Weapons \nor Prohibited Devices and the CBSA Recourse website. \n\n2. Reviews not covered by this memorandum include: \n\na) Initial importer request arising from no n-commercial importations ( consult Memorandum D6-2-6, Refund of \nDuties and Taxes on Non-Commercial Importations); \n\nb) The administration of “subsequent goods” related to appeals before the Canadian International Trade Tribunal \n(CITT) or the courts (consult Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or \nFurther Re-Determinations made Pursuant to Paragraph 61(1)(c) of the Customs Act); \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "c) Reviews of National Customs Rulings (NCRs) when goods have not yet been imported (consult Memorandum \nD11-11-1, National Customs Rulings (NCR)); \n\nd) Importer appeals concerning anti -dumping and countervailing duties (consult Memorandum D14-1-3, \nRe-determinations and Appeals Under the Special Import Measures Act); \n\ne) Applications made pursuant to section 60.1 of the Act to extend the time to file a request (consult \nMemorandum D11-6-9, Applications to the President for an Extension of Time to File a Request under Section \n60 of the Customs Act); \n\nf) Requests regarding decisions made on goods classified under tariff item 9899.00.00 of the Schedule to the \nCustoms Tariff provided for in Memorand a D9-1-1, Canada Border Services Agency’s Policy on the \nClassification of Obscene Material , D9-1-15, Canada Border Services Agency’s Policy on the Classification \nof Hate Propaganda, Sedition and Treason and D9-1-17, Canada Border Services Agency’s Determination \nProcedures for Obscenity and Hate Propaganda. \nWho Can File a Request Under Section 60 of the Act \n\n3. A person, to whom an Officer has given a notice of decision under subsection 59(2) of the Act, may file a request. \na) The importer of the goods; \n\nb) The owner of the goods at the time of release; \n\nc) Any person liable for payment of duties on the goods at the time of release; \n\nd) The person who accounted for the goods under subsection 32(1),(3), or (5) of the Act; or \n\ne) Where preferential tariff treatment under a Free Trade Agreement was claimed in respect of those goods, the \nperson who completed and signed the Certificate of Origin for the goods (i.e. an exporter and/or producer). \n\n4. A person, to whom an Officer has given an advance ruling under section 43.1 of the Act, may file a request. \nThese persons include: \na) The importer of the goods in Canada; \n\nb) A person who is authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; \nand \n\nc) Any exporter or producer of those goods outside of Canada. \n\n5. In addition, requests may be submitted by a third party agent of an eligible person if accomp anied by a written \nstatement, general agency agreement authorizing the third party to act on behalf of the person for the purpose \nof the request or authorized through the CARM CCP. \nRequirements to Submit a Valid Request Under Section 60 of the Act \n\n7. A request will only be accepted if the following conditions are met: \n\na) The person making the request must be one of those identified in the Who Can File a Request Under \nSection 60 of the Act section of this memorandum above; \n\nb) The request must be made within 90 days of the notice given under subsection 59(2) of the Act or the advance \nruling issued under section 43.1 of the Act. If the last day of the 90 day-time limit falls on a day the Recourse \nDirectorate is not open for business, the final day for filing the request will be the next business day. An ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "application for an extension of time pursuant to section 60.1 of the Act is available under certain conditions \n(consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File a request under \nSection 60 of the Customs Act); \n\nMaking a request under section 60 of the Act does not protect the time limit on other adjustments for same \ngoods and/or issue, as the Act does not provide the legislative authority to allow for the section 60 of the Act \ndecision to apply to subsequent goods. Should you have additional adjustments concerning the same goods \nand/or the same issue, and you wish to request a review under section 60 of t he Act, you must follow the \nlegislation and submit all applicable requests within the legislated time frames. \n\nc) The request must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A, Prescription of Form, Manner and Information to Make A Request for Re-Determination, Further \nRe-Determination or Review Under Section 60 of the Customs Act; \n\nd) Appendix A provides details on how and where to submit a request and what information to include; \n\ne) Appendix B Information That May Be Pro vided to Facilitate a Request (i n addition to what is prescribed in \nAppendix A) provides information that should be submitted with certain types of requests to facilitate the \nreview and expedite a decision (not applicable to goods classified under tariff item 9898.00.00); \n\nf) The request for a re -determination or a further re -determination may be made only after all amounts owing \nto the CBSA in respect of the goods are paid or security satisfactory to the Minister is given in respect of the \ntotal amount owing (consult Appendix C, Requirements for Posting Security Requirement) (not applicable to \ngoods classified under tariff item 9898.00.00); \n\n8. Requests that are not submitted in the prescribed form and manner and which do not include the prescribed \ninformation may be rejected. A rejected request may be re -submitted once any deficiencies have been \naddressed, provided all requirements for a valid request are met. \n\n9. If time limits are exceeded, an application for an extension of time under section 60.1 of the Act may be \nsubmitted. For more information, consult Memorandum D11-6-9, Applications to the President for an Extension \nof Time to File a Request under Section 60 of the Customs Act. \n\nProcedures for Electronic Filing \nCARM Client Portal (CCP) \n\n10. All TCPs registered on the CCP should file their request through the CCP. Please ensure that all required \ninformation, as outlined in Appendix A, is included as an attachment to your request. \n\n11. As the CCP is for the use of commercial importers only , appeals requests for casual or prohibited goods \nshould follow the CBSA e-appeal form filing instructions below. \n\n12. If you are posting financial security with your request you are requested to submit your request using the e -\nappeal form. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "13. For additional information or assistance on the CCP, consult the related CARM User Guide, available on the \nCCP. Alternatively, contact CARM Client Support Help Desk (CCSH) online or by phone at 1-800-461-9999. \nCBSA E-Appeal Form \n\n14. A person has the option to submit their request through the online CBSA e-appeal form, available on the \nCBSA Recourse website. \n\n15. E-appeal form requests must include the prescribed core information as defined in the prescription instrument \n(Appendix A) in order for the request to be identified and verified by the Recourse Directorate. \n\n16. After CARM Release 3, if you have an open appeal and you receive supplemental Statement of Adjustment \ndecisions for subsequent goods that you wish to request a review under section 60 of the Act , you should \nsubmit your request using the e-appeal form and not the CCP to ensure that they may be reviewed with your \nongoing appeal for the same issue/goods. \n\n17. Once the Recourse Directorate has verified the validity of your e-appeal form request, you will be contacted \nby the Recourse Directorate as applicable. \nThe Review Process \n\n18. You will be provided with the name and contact details of the Appeals Officer responsible for your file. \nThe Appeals Officer, who is delegated by the President of the CBSA to make the decision, will conduct \na full and impartial review of your request. \n\n19. The Appeals Officer will consider your position and the rationale for the decision that is the subject of \nthe request. The Appeals Officer may contact you for additional information. \n\n20. The Appeals Officer will consider the evidence, arguments provided, the relevant law and policy, and \nany other additional research that is conducted. \n\n21. The Appeals Officer will notify you of the decision on behalf of the President, including a rationale, in \naccordance with subsection 60(5) of the Act. \n\n22. In the event that you disagree with the decision, you may appeal the decision CITT pursuant to section \n67 of the Act, within 90 days following the notice of the decision. \nService Standards for Requests \n\n23. The CBSA endeavours to meet the service standards under normal operational conditions. However, \nstandards may not be met when, for example: \n\na) The CBSA is waiting for a CITT or court decision on identical goods, or on an issue sufficiently similar \nwhich might affect the decision under review; \n\nb) The information or arguments submitted with the request are incomplete or require follow up (such \nas laboratory analysis; consultations; or requests to the importer, manufacturer, or vendor for \nadditional information); \n\nc) The nature of the request is unusua lly complex or the amount of information that must be reviewed \nis exceptionally large; or \n\nd) The identification or engagement of suitable external authorities or experts is unusually time \nconsuming. \n\n24. For more details on service standards, please refer to the Service Standards page on the CBSA website. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "APPENDIX A – PRESCRIPTION OF FORM, MANNER AND INFORMATION TO MAKE A REQUEST FOR \nRE-DETERMINATION OR REVIEW UNDER SECTION 60 OF THE CUSTOMS ACT \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services Agency (CBSA) on January 9, \n2017, under subsection 2(4) of the Customs Act (the Act) and subsections 12(1) and 12(2) of the Canada Border \nServices Agency Act, as amended, a nd for the purpose of section 8 and subsection 60(3) of the Act, I hereby \nauthorize the following form and manners for submitting the following requests under section 60 of the Act: \nInterpretation \n\nThe purpose of this document is to prescribe the form, manner and information required for a person to make a \nrequest for a review pursuant to section 60 of the Act for the following three decisions made by the CBSA: \n1. A re -determination or further re -determination made pursuant to section 59 of the Act in ori gin, tariff \nclassification, value for duty or marking of imported goods (including a denial of a refund for non-commercial \ngoods (casual goods)); \n\n2. An advance ruling issued, modified or revoked pursuant to section 43.1 of the Act; and \n\n3. A determination m ade pursuant to subsection 58(1) of the Act of goods classified under tariff item no. \n9898.00.00 (also known as prohibited goods). \n\nAny request not made in the prescribed form or manner or does not contain the prescribed information may be rejected for \nnot meeting the requirements of subsection 60(3) of the Act. Any rejected request may be re -submitted once any \ndeficiencies have been addressed provided all legal requirements are met. If time limits are exceeded, an application for \nan extension of time under section 60.1 of the Act may be submitted. Refer to Memorandum D11-6-9, Applications to the \nPresident for an Extension of Time to File a Request under Section 60 of the Customs Act. \nRequesting a Review \n\n1. PRESCRIBED FORM \n\n1.1 Re-determination or further re-determination of origin, tariff classification, value for duty \nor marking of imported goods (commercial or non-commercial) \n\nApplication \n\nApplies to requests for re-determination of further re-determination of origin, tariff classification (other than goods \ndetermined to be classified under tariff items 9897.00.00, 9898.00.00 or 9899.00.00 of the Tariff), value for duty \nor marking as per subsection 60(1) of the Act. Requests can concern goods imported for commercial purposes \nor for personal consumption or use. \n\nRequests must be submitted by: \n\na) a paper form: \n\n a letter containing the prescribed information (all requests); \n\nand \n\n Recourse Adjustment Spreadsheet – Annex A (commercial importer); or \n Form B2G – CBSA Informal Adjustment Request (casual goods importer) \n\nor \n\nb) an approved form of electronic filing including the prescribed information. \n\n1.2 Review of an advance ruling \n\nApplication \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "Applies to requests for review of an advance ruling on the origin or tariff classification of goods as per \nsubsection 60(2) of the Act. \n\nRequests must be submitted using: \n\na) a paper form: A letter containing the prescribed information; \n\nor \n\nb) an approved form of electronic filing identified below including the prescribed information. \n\n1.3 Re-determination or further re-determination of goods classified under tariff item no. \n9898.00.00 of the Schedule to the Customs Tariff \nApplication \n\nApplies to requests for a re-determination or further re-determination of the tariff classification of goods classified \nunder tariff item no. 9898.00.00 of the Schedule to the Customs Tariff, such as prohibited or restricted weapons \nor prohibited devices, as per subsection 60(1) of the Act. \n\nRequests must be submitted using: \n\na) A paper form: a letter containing the prescribed information; \n\nor \n\nb) An approved form of electronic filing identified below including the prescribed information. \n2. PRESCRIBED MANNER \n\nAll requests must be submitted in the following prescribed manner: by paper form or an approved form of electronic \nfiling. \n\nIf a representative is appointed to act on your behalf, the request must always include an authorization that the \nrepresentative is acting on your behalf. \nPaper Form \n\nTo ensure efficient processing, paper requests should be sent by regular or registered mail, or courier to: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \nApproved Forms of Electronic Filing \n\nAfter CARM Release 2, all electronic requests for commercial goods must be submitted using the CCP. \n\nFor requests that include decisions issued prior to the implementation of CARM Release 2 (pre -CARM), you must \nconvert your pre-CARM Detailed Adjustment Statement (DAS) into a Commercial Accounting Declaration (CAD) \nusing process outlined in the CARM User Guide in order to submit your appeal in the CCP. For additional information \nconsult the related CARM User Guide, or alternatively contact the CCSH. \n\nIf your request contains 25 or more DASs issued prior to the implementation of CARM, convert one adjusted \ntransaction under dispute and follow the pre-CARM appeal process on the CCP. Ensure that your request includes \nthe required remaining DAS information in the prescribed form indicated in Annex A as an attachment to the appeal \nrequest. \n\nIf you are unable to file your request using the CCP, please submit your request using the e-appeal form on the \nCBSA Recourse website. \n\nAll requests must include the prescribed information and adhere to the approved procedures for filing electronic \nrequests. \n\nSubmitting a request using the e-appeal form is considered to be the first step in making an appeal. Should you \nfail to provide the prescribed information, your request may not be considered valid and your legislated time limits ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "will not be protected. Only once all legislated requirements, including the provision of prescribed information are \n\nmet will your appeal be considered to be filed with the CBSA. Please ensure that you keep a record of your \nsubmission. \n\nIf your request is not acknowledged within 2 weeks, please contact the Recourse Directorate. \n3. PRESCRIBED INFORMATION \n\nAll requests must include the following prescribed core information: \n\na) Name and address of the person making the request: \n\n- Business Number (BN) and Import – Export (RM) account number (if applicable); \n- Contact name and title; \n- Contact email; \n- Contact phone number \n\nb) Representative Company Name (if applicable): \n\n- Representative Contact: (Name and email of person working on your request); \n- Representative Contact phone number; \n\nc) A copy of the decision/advance ruling under dispute (for (pre-CAD requests the subsection 59(2) of the Act \nNotice and B2 adjustment number), Advance Ruling number, Statement of Adjustment and version number, \nCARM case number, K26, K27, BSF241, etc.) \n\nd) The Trade program under dispute: Tariff Classification, Value for Duty, Origin, Marking; \n\ne) Accurately identify, in accordance with Appendix B, the goods at issue (product number, description, etc.); \n\nf) A detailed rationale supporting your reasons for dispute, explaining why your requested tariff classification, \nvalue for duty or origin applies; \n\ng) Documentation that supports your position and a detailed explanation of how it applies; \n\nh) Any request pertaining to multiple transactions must be accompanied by a Recourse Adjustment \nSpreadsheet containing the prescribed information using the format outlined in Annex A. (not applicable to \ngoods classified under tariff item 9898.00.00). \n\n- The Recourse Adjustment Spreadsheet must list all the transactions and the related adjustment or version \nnumbers(as applicable) where a notice of decision issued under subsection 59(2) of the Act was issued and \nidentify all of the goods and/or the issue under dispute. \n\n- Your submission for review of multiple section 59 decisions must include: \n\nFor pre-CARM transactions a copy of at least one Detailed Adjustment Statement (DAS) (section 59 of the \nAct decision) and the supporting documentation (product literature, invoices, etc.) is required to be \nconsidered as representative of the good(s) and/or issue under dispute. \n\nFor post-CARM Release 2 transactions, a copy of at least one Statement of Adjustment (section 59 \nof the Act decision) and all supporting documentation (product literature, invoices, etc.) is required to \nbe considered as representative of the good(s) and/or issue under dispute. \n\ni) Any additional appeal requests for subsequent goods relating to an existing appeal file should be submitted \nusing the prescribed e -appeal form and quote the Appeal File number and must be accompanied by the \nprescribed information. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Original signed on August 26, 2022, by Jonathan Moor, Vice-President, Finance and Corporate \nManagement Branch, Canada Border Services Agency. \n\nANNEX A \nRECOURSE ADJUSTMENT SPREADSHEET [Prescribed Information] \n\nA spreadsheet must be provided and include the following minimum data columns for each type of request filed under \nsubsection 60(1) of the Customs Act for commercial goods. \n\nThe data to be included below each column heading is an example of the mandatory minimum information required. \nPlease be sure to provide product descriptions and data elements that support your request. You may add additional \ncolumns that support your request or describe any additional qualifiers for the goods or issue. \n\nCAD / B3 TRANSACTION NO.\nACCOUNTING DATE\nRELEASE DATE\nCAD VERSION NO.\nLINE NO.\nSUBHDR NO.\nVENDOR NAME\nVENDOR ADDRESS\nINVOICE LINE NO.\nQUANTITY\nINVOICE DESCRIPTION\nITEM MODEL / SKU NO. \nTARIFF TREATMENT (TT)\nTARIFF CLASSIFICATION (TC)\nVALUE FOR CURRENCY CONVERSION (VCC)\nVALUE FOR DUTY (VFD)\nCUSTOMS DUTIES\nGST\ns.59 DETAILED ADJUSTMENT STATEMENT (DAS) NO.\ns.59 CAD VERSION NO.\ns.59 DECISION DATE\nS.59 LINE NO.\nS.59 SUBHDR NO.\nQUANTITY\nS.59 TT\nS.59 TC\nS.59 VCC\nS.59 VFD\nS.59 DUTIES\nS.59 INTEREST\nS.59 GST\nTT\nTC\nVCC\nVFD\nDUTIES\nINTEREST\nGST\nAS ACCOUNTED FOR AS DETERMINED BY CBSA AS REQUESTED\nRECOURSE ADJUSTMENT SPREADSHEET \nPROTECTED \nPROTÉGÉ B\nonce completed\nune fois rempli\n\nYou may also be asked to provide additional data by an Appeals Officer in order to provide clarity and to facilitate your \nrequest. Depending on the request, the Appeals Officer may develop the spreadsheet further by including additional \ncolumns for completion as required. \n\nAPPENDIX B - INFORMATION THAT MAY BE PROVIDED TO FACILITATE A REQUEST (IN ADDITION TO WHAT \nIS PRESCRIBED IN APPENDIX A) \n\nIf your request is regarding the origin, tariff classification (other than goods classified under tariff item 9898.00.00), value \nfor duty or marking of imported goods it is imperative that the CBSA be able to accurately identify the goods or the issue \nin order for a decision to be issued in a timely manner. Therefore, all requests must include sufficient and appropriate \ninformation to identify the goods or the issue such as but not limited to: \nTariff Classification \nTo facilitate requests concerning the tariff classification of goods the request should be accompanied by the following \ninformation, (where applicable): \n\na) Identify the characteristics or attributes of the goods relevant to their tariff classification with respect to the \naspects in point. Make appropriate references to accompanying supporting informa tion, documentation or \narticles; \n\nb) Provide a clear and complete explanation of the arguments in support of the tariff classification requested. \nIndicate how the following are relevant to the tariff classification requested: \n\ni the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out \nin the Schedule to the Customs Tariff; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "ii the wording of the heading, subheading, and tariff item requested; \niii any relevant legal (section, chapter, subheading, and supplementary) notes; \niv any relevant Harmonized Commodity Descr iption and Coding System (HS) Explanatory Notes or \nCompendium of Classification Opinions; \nv any “ordinary” or “trade” specific definitions related to the goods, the terms of the headings, \nsubheadings, or tariff items which the requester relies upon or disputes; \nvi any relevant court or CITT decisions; \nvii any and all previously obtained CBSA advice concerning the tariff classification of like go ods, such \nas NCRs, previous decisions on the same or related goods, CBSA opinion letters; \nviii any relevant references to Agency policy, such as Memoranda or Customs Notices. \n\nc) A detailed description of the good including the trade name, or its commercial, common or technical designation \nsuch as model number; \n\nd) The composition of the good; \n\ne) A description of the process by which the good is manufactured, if applicable; \n\nf) The packaging information used to transport the good; \n\ng) The intended and/or actual use of the good; \n\nh) The producer’s or manufacturer’s product literature, drawings, photographs, and/or schematics for the good; \n\ni) A copy of the relevant commercial invoice(s); \n\nIf the person making the request or their representative has difficulty obtaining proprietary information from the \nmanufacturer or foreign supplier, they may request the manufacturer or foreign supplier to send the information \ndirectly to the CBSA. The disclosure of customs information is protected by the legislation and may only be \nshared with the proper consent pursuant to Section 107 of the Act. \n\nj) A physical sample of the good may be submitted at the request of an Officer. Physical samples can be useful \nfor those goods whose essential character is dependent on the good’s precise composition and/or constituent \nelements, or when examining a physical sample will facilitate or expedite the classification of the good. If a \nphysical sample of the good has already been provided please submit a copy of any documentation that may \nhave accompanied the sample. \n\nSamples are not to be included with the request if the goods is a perishable item, requires special handling, \nor is a hazardous product. These should only be provided at the request of the CBSA. In these instances, \ncontact the Appeals Officer handling your case who will provide instructions on how to safely provide the \nCBSA your hazardous or perishable samples. \n\nValue for Duty (Valuation) \nTo facilitate requests concerning the valuation of goods, the request should be accompanied by the following \ninformation, where applicable: \n\n(a) The value for duty the requester believes to be correct, the calculation used to determine the va lue for duty, a \nrationale explaining the requester’s position supported by documentary evidence; \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "(b) Documentary evidence from the Books and Records for the period under dispute, supporting the value for duty of \ngoods as requested; \n\n(c) T2 income tax return(s) including all schedules and Notices of Assessment for period(s) under review; \n\n(d) GST/HST return(s); \n\n(e) Financial Statements (audited if available), including Balance Sheet, Income Statement/Profit and Loss Statement, \nnotes to the Financial Statements, etc; \n\n(f) General ledger detailed postings; \n\n(g) Commercial invoices; \n\n(h) Purchase order confirmations; \n\n(i) Sale agreements, contracts or bills of sale; \n\n(j) Proof of payment, credit notes and letters of credit; \n\n(k) Quota agreements; \n\n(l) Warranty agreements; \n\n(m) Conditions of sale, (e.g. information relating to trade-ins); \n\n(n) Agreements or written contracts (e.g. bilateral/multi-lateral transfer price agreements or pricing studies); \n\n(o) Agreements to provide assists and agreements between third parties with information supporting the value and/or \napportionment of the assists; \n\n(p) Royalty, trademark, copyright and licence fee agreements; \n\n(q) Evidence of freight costs; \n\n(r) Details of rebates; \n\n(s) Lease/rental agreements; \n\n(t) Information relating to the identification of the place of direct shipment; \n\n(u) Information which substantiates the transaction value of the goods for the entire period under dispute \n(e.g. documentation that the relationship did not influence the price paid or payable for the goods, Advance Pricing \nArrangements, detailed costing sheet calculations etc.); \n\n(v) Detailed calculations indicating the applicability of the transaction value of identical or similar goods method, the \ndeductive method, the computed method, or the residual value method, as appropriate; and, \n\n(w) Any other relevant document that supports the use of the valuation method claimed. \n\nOrigin \nTo facilitate requests concerning the origin or preferential tariff treatment of goods, the request should be accompanied by \nthe following information, where applicable: \n\n(a) The tariff treatment the requester b elieves to be correct, a rationale explaining the requester’s position supported \nby documentary evidence; \n\n(b) Any applicable Exporter Questionnaires; \n\n(c) If originating from a beneficiary country, a list of non-originating materials entering in the production of the good and \nthe criteria by which they meet the requirements of the tariff treatment being applied for (if applicable); \n\n(d) Proof of origin of mater ials as required by the regulations for the preferential tariff treatment for the goods being \nclaimed; \n\n(e) The country where the good is finished in the form it is imported into Canada; \n\n(f) The transportation mode(s) and route used to ship the goods to Canada; \n\n(g) The identification of a consignee in Canada on a through bill of lading from the country of origin if claiming a regional ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "value content or the net cost value for the goods, a list indicating the value of all costs included in the ex -factory \nprice including materials, labour, factory overhead and reasonable profit, and a calculation of these costs expressed \nas a percentage of the ex-factory price; \n\n(h) Whether the good was transhipped, and if so, through which country(ies), and what (if any) operations the good \nunderwent during transhipment; \n\n(i) Supporting documentation previously requested by the CBSA and not provided, that resulted in the denial of \npreferential tariff treatment or alternative supporting documentation. \n\n4. The person who signed the Certificate of Origin may also make a request. However, proof should be provided that all \nduties and interest owing on the related imported goods has been paid or security satisfactory to the Minister has been \ngiven in respect of the total amount owing. The CBSA may reject any requests if such proof is not provided for the \ngoods at issue and will notify the exporter that those requests have been rejected. To assist exporters or producers \nwith their requests, a letter containing the same information should be completed and provided with the Request. \n\n5. The required information mentioned above, such as the transaction, adjustment and line number of an importation, \ncould be obtained in the following way: \n\nThe exporter may contact the person who imported the goods. The importer of the goods should have \na copy of the documentation filed with the original importation and in addition will be informed by way \nof a DAS/Statement of Adjustment that the origin of goods in a particular importation has been re-\ndetermined or further re-determined. \n\nThe importer will therefore know the line number, adjustment number, and the transaction number of the \nimportation. \n\n6. For information on additional requirements relating to specific tariff treatments and related origin issues please refer to \nthe appropriate memorandum found in the Memoranda D11 – General Tariff Information series. \n\nAPPENDIX C – REQUIREMENTS FOR POSTING SECURITY \n\n1. For the purposes of sections 59 and 65 of the Act, an importer who gives security satisfactory to the Minister for all \namounts owing to the CBSA as duties and accrued interest, including the Goods and Services Tax (GST), must present \nthe security with the appeal submission (e-appeal form, CARM, paper) \n\n2. Security must be provided in the amount of duties owing plus interest on that amount, if any. Memorandum \nD11-6-5, Interest and Penalty Provisions: Determinations/Re -determinations, Appraisals/Re -appraisals, and Duty \nRelief, provides more information on calculating the interest on amounts owing when security is posted. Importers can \nalso obtain details on the amounts owing and any accrued interest from the Canada Revenue Agency Collections Unit \nresponsible for their account. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "3. Examples of security are cer tified cheques, transferable bonds issued by the Government of Canada or a bond from \nan acceptable financial institution as identified in the Treasury Board of Canada Secretariat's Guideline on Security for \nDebts, in Appendix B, Recommended Maximum Values Assigned to Assets Taken as Security and Other Forms of \nAcceptable Security, of those guidelines. Importers should note that the CBSA reserves the right to determine if other \ntypes of security such as letters of credit or promissory notes are satisfactory security. \n\n4. An importer who chooses to post a bond as security should do so several days before the end of the 90-day time period \nfor filing a request to allow the bond to be validated. Paper Bonds must be formulated in accordance with the bond \nsample found in this Appendix . Bonds submitted via the CARM Client portal are subject to review and must be \naccompanied by the list of CADs under appeal. If they are not, the CBSA may refuse them. \n\n5. The CBSA will reject any request for re-determination or further re-determination filed under section 60 of the \nAct if the payment of duties and interest in respect of the goods has not been made or if security satisfactory to the \nMinister has not been given. If security was posted with a previous request, the person making the request must identify \nthere is an existing bond on file by identifying the bond number and appeal case number. \n\nAlthough the legislation allows for 90 days to request an appeal, interest begins to accrue 30 days after the day the \ndetermination or re-determination under section 59 of the Act is rendered and posting security does not stop the \ninterest from accruing (please see Memorandum D11-6-5, Interest and Penalty Provisions: \nDeterminations/Redeterminations, Appraisals/Re-appraisals, and Duty Relief, for more details on interest regarding \nsecurity). \n\nAppendix C – continuation Bond Sample \n\nBond to Secure the Payment of Duties Owing to the Canada Border Services Agency on Goods and Any \nInterest Owing Thereon in Respect of Which the Tariff Classification, the Value for Duty or the Origin of Those \nGoods is the subject of a request for re-determination or further re-determination Under section 60 of the Customs \nAct. \nSecurity No. _________________________ \nAmount $ ________________________ \n\nKNOW ALL PERSONS BY THESE PRESENTS: that we, ________________________________ of \n______________________________ in the Province of ____________________________ hereinafter called the \n“Principal,” and ______________________________ hereinafter called the “Surety,” are jointly and severally bound unto \nHer Majesty in right of Canada, her heirs and successors, as represented by the President of the Canada \nBorder Services Agency, herein after called the “Obligee,” in the sum \nof_________________________________________ dollars ($ __________________ ), to be paid to the said ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "Obligee, for which payments well and faithfully to be made, we jointly and severally bind ourselves and our \nrespective heirs, executors, administrators, successors, and assigns firmly by these presents, sealed with our \nrespective seals this_________________ day of __________________ two thousand and \n_______________________. \nWHEREAS the Principal is requesting a re-determination or further re-determination of origin respecting goods \nimported into Canada, or tariff classification, or the value for duty of imported goods, or any combination thereof, of the \nfollowing goods [please attach an appendix if required]: \nDescription of \nGoods \nTransaction Number \n(Form B3/CAD) \nLine Number Adjustment or \nCAD Version Number \nAmount of line to be \nsecured \nCAD$ \ne.g., pencils A12345 4 B56789 $1000.00 \n\nAnd whereas the Principal is required to give security in respect of the amount owing as duties on the said goods and \nany interest owing or that may become owing on that amount. \nNOW the condition of the above-written obligation is such that, if the Principal shall pay all the duties and interest \nowing under the Customs Act on the said goods, in accordance with the final decision made in respect of their tariff \nclassification, origin, and value for duty, then this obligation shall be void and of no effect, but otherwise shall be and \nremain in full force and effect. \nPROVIDED THAT, if the Surety at any time gives 30 days’ prior written notice of its intention to terminate the obligation \nhereby undertaken, by registered mail addressed to, or by personal service made on, the Manager for the Trade Appeals \noffice of (name of specific Recourse office)________________________________, and if the Principal, before the \nproposed termination date, either pays the amount owing as duties and any interest thereon, as determined pursuant to \nthe most recent decision made in respect of the tariff classification, origin, and value for duty of the said goods, or gives \nother security satisfactory to the Minister, then this obligation and all liability of the Surety hereunder shall cease in \nrespect of any amount owing as duties and interest on the said goods subsequent to the termination of the obligation \nhereby undertaken, but otherwise shall remain in full force and effect in accordance with the obligation hereby \nundertaken. \n\nNOTICE of any claim hereunder shall be given to the Surety by registered mail or by personal service within \n90 days of the date of the decision notice issued by the President of the CBSA pursuant to which the amount of duties \nowing and any interest owing on that amount has been fully determined. \n\nIN WITNESS WHEREOF the principal has hereunto set his hand and seal, if the Principal is an individual, or has \ncaused these presents to be sealed with its corporate seal, attested to by the signatures of its duly authorized officials, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "if the Principal is a corporation, and the Surety has caused these presents to be sealed with its corporate seal, attested \nto by the signature of its duly authorized official(s), the day and year first above written. \nSigned and sealed in the presence of: \n1._____________________________ 1._________________________________________ Seal \nWitness to individual’s signature Principal (individual) \nOR \nPrincipal’s corporate seal (company) \n\n________________________________________________ \nPrincipal (Duly Authorized Official(s) and Title(s)) \n2. Surety’s corporate seal \n\n________________________________________________ \nDuly Authorized Official(s) (title) \nAPPENDIX D - REQUESTS REGARDING DECISIONS MADE ON GOODS CLASSIFIED AS PROHIBITED UNDER \nTARIFF ITEM NO. 9898.00.00 OF THE CUSTOMS TARIFF, SUCH AS PROHIBITED OR RESTRICTED WEAPONS \nOR PROHIBITED DEVICES. \n\nRequests must be made in the prescribed form and manner with the prescribed information as set out in \nAppendix A Prescription of Form, Manner and Information To Make A Request For Re-Determination, Further Re-\nDetermination or Review Under Section 60 of The Customs Act; \n\nRequests that are not submitted in the prescribed form and manner and which do not include the prescribed information \nmay be rejected. A rejected request may be re-submitted once any deficiencies have been addressed, provided all \nrequirements for a valid request are met. \n\nREQUESTING A REVIEW \n\n1. You may submit a request regarding a decision made on goods classified as prohibited goods (weapons, devices, \nor firearms including parts) under tariff item No. 9898.00.00 of the Tariff if the following applies: \n\n(a) you received a decision from the CBSA, on a letter and/or a notice (Form K26 Notice of Detention , BSF241 \nNon-Monetary General Receipt, BSF929 Notice of Determination, K19 Customs Seizure Receipt or K138 Notice \nof Seizure), indicating that your goods are classified as prohibited weapons or devices; and \n(b) you believe that the CBSA has misunderstood the facts or has applied the law incorrectly. \n\n2. You must submit your request within 90 days after noti ce is given of the decision that is being contested. Please \nnote that when the last day of the 90 day -time limit falls on a day the appropriate CBSA office is not open for \nbusiness, the final day for filing the dispute notice is the next business day. In exceptional circumstances, the Act \nallows a person to make an application to the President for an extension of time within which to make a Request. \nFor more information, consult Memorandum D11-6-9, Applications to the President for an Extension of Time to File \na Request under Section 60 of the Customs Act. \n\n3. Your request must include the prescribed core information as defined in the prescription instrument ( Appendix A) \nand can be submitted using: \n\na) A paper form: A letter containing the prescribed information; or \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "b) An approved form of electronic filing identified below including the prescribed information. \n\n4. If a representative is appointed to act on your behalf, the request must always be accompanied by an authorization \nthat the representative is acting on your behalf. \n\n5. It is important that you clearly articulate your position as it relates to the legislation and the policy of the goods \ninvolved and that you provide documentation that supports your position. For more details, please refer to the CBSA \nwebsite. \n\n6. Further details can also be found i n Memorandum D19-13-2, Importing and Exporting Firearms, Weapons, and \nDevices – Customs Tariff , Criminal Code , Firearms Act , Export and Import Permits Act and the Regulations \nPrescribing Certain Firea rms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \n\n7. If submitting your request by paper form, you may send it to: \n\nTrade Appeals Policy and Processing Unit \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, ON K1L 8B9 \n\n8. If you are submitting your request by an approved form of electronic filing, you must use the approved E -appeal \nform available on the CBSA Recourse website. Once the Recourse Directorate has verified your request, you may \nbe contacted to submit the required prescribed information and supporting documentation. \n\n9. Submitting the E-appeal form is considered to be the first step in making an appeal. Should you fail to later provide \nthe prescribed information when requested by the Recourse Directorate, your request via the E-appeal form will not \nbe considered valid nor will your legislated time limits be protected. Only once all legislated requirements, including \n\nthe provision of prescribed information are met will your request be considered to be filed with the CBSA. Please \nensure that you keep a record of your submission. \n\nReferences \n\nOnline websites: \nCBSA Recourse cbsa-asfc.gc.ca/recourse-recours/menu-eng.html \nCARM Client Portal (CCP) ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage \nCARM Client Support cbsa-asfc.gc.ca/contact/csform-formulairesc-eng.html \n\nCBSA D-Memoranda: \n\nMemorandum D1-6-1 Authority to Act as Agent \nMemorandum D6-2-6 Refund of Duties and Taxes on Non-Commercial Importations \nMemorandum D9-1-1 Canada Border Services Agency’s Policy on the Classification of Obscene Material \n\nMemorandum D9-1-15 Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, \nSedition and Treason \n\nMemorandum D9-1-17 Canada Border Services Agency’s Determination Procedures for Obscenity and Hate \nPropaganda \n\nMemorandum D11-6-3 Administrative Policy Respecting Re-Determinations or Further Re-Determinations made \nPursuant to Paragraph 61(1)(c) of the Customs Act \n\nMemorandum D11-6-5 Interest and Penalty Provisions: Determinations/Re-determinations, \nAppraisals/Re-appraisals, and Duty Relief \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-7-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-7", + "marginal_note": "Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D11-6-9 Applications to the President for an Extension of Time to File a request under Section 60 \nof the Customs Act \n\nMemorandum D11-11-1 National Customs Rulings (NCR) \n\nMemorandum D14-1-3 Re-determinations and Appeals Under the Special Import Measures Act \nMemorandum D17-2-1 Adjusting Commercial Accounting Declarations \nMemorandum D17-2-4 Preparation and Presentation of Pre-CARM Adjustments \nMemorandum D19-13-2 Importing and Exporting Firearms, Weapons, and Devices \nCARM User Guides Appeal a Commercial Accounting Declaration adjustment decision \nApplicable legislation \n\nCustoms Act \n Section 32.2 (Corrections to declarations in particular circumstances) \n Section 43.1 (Advance Rulings) \n Subsection 57.01(1) (Marking Determination) \n Section 58 (Determinations and deemed determinations) \n Section 59 (Re-determination or further re-determination) \n Section 60 (Re-determination and further re-determination by the President) \n Section 74 (Refund) \nCustoms Tariff \nCriminal Code \nFirearms Act \nExport and Import Permits Act \n\nThe regulations governing this memorandum are found in: \n Regulations made under the Customs Act \n Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and \n Value for Duty Regulations (SOR/98-44) \n Proof of Origin of Imported Goods Regulations (SOR/98-52) \n Free Trade Agreement Advance Rulings Regulations (SOR/97-72) \n Tariff Classification Advance Rulings Regulations (SOR/2005-256) \n\n Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Acc essories, Cartridge \nMagazines, Ammunition and Projectiles as Prohibited or Restricted). \nSuperseded memoranda D \n\nMemorandum D11-6-7 Request under Section 60 of the Customs Act for a Re-determination, a further \nRe-determination or a Review by the President of the Canada Border Services Agency, \nFebruary 16, 2023 \nIssuing office \n\nTrade Appeals and Litigation Division \nRecourse Directorate \nFinance and Corporate Management Branch \nContact us \n\nFor more information, contact the CBSA Border Information Service (BIS): \nCalls within Canada & the United States (toll free): 1-800-461-9999 \nCalls outside Canada & the United States (long distance charges apply): \n1-204-983-3550 or 1-506-636-5064 \n\nTTY: 1-866-335-3237 \nContact Us online (webform) \nContact Us at the CBSA website", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-7-eng.html" + }, + { + "id": "dmemo-D11-6-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-8", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, July 11, 2014\nThis document is also available in PDF (54 Kb) [ help with PDF files ]\nIn Brief\nThe editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.\nThis memorandum provides information on a verification conducted under section 42.01 of the Customs Act .", + "history": "", + "last_amended": "2014-07-11", + "current_to": "2014-07-11", + "citation": "Memorandum D11-6-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html" + }, + { + "id": "dmemo-D11-6-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-8", + "marginal_note": "Legislation", + "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "The legislation governing the guidelines and general information contained in this memorandum are contained in section 42.01 of the Customs Act .\nRegulations\nThe regulations governing the guidelines and general information contained in this memorandum are presented in the Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations and the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations .", + "history": "", + "last_amended": "2014-07-11", + "current_to": "2014-07-11", + "citation": "Memorandum D11-6-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html" + }, + { + "id": "dmemo-D11-6-8-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-8", + "marginal_note": "Guidelines and General Information", + "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "Why are Verifications Conducted?\n1. Verifications are used to ensure that importers comply with CBSA requirements and programs.\nWhat are the Main Objectives of Conducting a Verification?\n2. Verifications are used to:\n- (a) assess a client's compliance with CBSA administered legislation;\n- (b) determine compliance within industry sectors;\n- (c) conduct a review of a client's liabilities and entitlements; and\n- (d) assess the integrity of trade data received from importers.\nScope of Programs\n3. Verifications carried out under the provisions of section 42.01 of the Customs Act (the Act) apply to three program areas, specifically:\n- (a) origin (non-free trade agreement);\n- (b) tariff classification; and\n- (c) value for duty.\nScope of Origin Program Covered\n4. A verification of origin under section 42.01 of the Act may be conducted on goods imported under:\n- (a) Most-Favoured-Nation Tariff;\n- (b) General Preferential Tariff;\n- (c) Commonwealth Caribbean Countries Tariff;\n- (d) Least Developed Country Tariff;\n- (e) Australia Trade Agreement; and\n- (f) New Zealand Trade Agreement.\nScope of Origin Program Excluded\n5. A verification of origin under section 42.01 of the Act may not be conducted on goods imported under a free-trade agreement.\n6. Information concerning verifications of origin on goods imported (or in some cases exported) under a free-trade agreement, can be found in Memorandum D11-4-20, Procedures for Verifications of Origin Under a Free Trade Agreement .\nMethods of Verification\n7. Verifications can be conducted by using one or more of the following methods:\n- (a) questionnaire;\n- (b) verification letter;\n- (c) verification visit; and\n- (d) a review of any other information or articles received from an importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act .\n8. The Canada Border Services Agency (CBSA) will select the verification method(s) to be used for reviewing imported goods, taking into account the specific program needs and the nature of the client's activities.\n9. The CBSA will decide where the verification will be conducted, whether it will be on-site, from the officer's workplace, or a combination of the two, and the program(s) to be reviewed for each client.\n10. The CBSA will conduct verifications as one of the means of ensuring compliance with the legislation and regulations that the CBSA administers.\nVerification Questionnaire/Verification Letter\n11. As part of the verification process, the CBSA may send a questionnaire or letter to the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act , which may identify the following:\n- (a) start date of the verification;\n- (b) scope of the verification (including the anticipated verification period);\n- (c) name(s) of the verification team member(s);\n- (d) legislative basis for the verification; and\n- (e) a request for certain documents or information.\nVerification Visit\n12. As part of the verification process, a verification visit may be conducted by an officer. The officer will attend the place or premises of the importer, owner of the goods, or the person who accounted for the goods under subsection 32(1), (3), or (5) of the Act to conduct that part of the verification.\nVerification of Other Information or Articles\n13. As part of a verification, the CBSA may review any other information received from the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act during the verification. As well, information the CBSA may already have available (e.g., copies of Form B3-3, product information or analysis, and trade literature) may also be used in the verification process.\n14. As part of the verification, the CBSA may analyze an article. This article may be something that was requested as part of the verification (e.g., a sample of a textile or a particular chemical), or it may be an article that is relevant to the verification, which the CBSA already has in its possession.\nRe-determination or Further Re-determination\n15. Determination of origin, tariff classification and value for duty of imported goods is made under section 58 of the Act .\n16. Based on the results of an audit or examination conducted under section 42.01 of the Act , a CBSA officer may, pursuant to section 59 of the Act , re-determine or further re-determine the origin, tariff classification and/or value for duty of the imported goods, at any time within four years after the date of the determination.\n17. Where a correction or a refund has been filed within the last year of the four-year limit on correction period (i.e., 37th to 48th month from the import declaration), the CBSA will have five years to further re-determine the goods. Additional information is contained in the Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations .\nDisclosure\n18. The CBSA will ensure that verification results, and the rationale for decisions, are fully explained to the client at the end of any verification through an exit interview, at a disclosure meeting, or through written correspondence.\nReview and Appeal\n19. For information concerning the dispute resolution process for importers who disagree with the Agency's determination, re-determination, or further re-determination of origin, tariff classification, or value for duty of goods, please refer to Memorandum D11-6-7, Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods .\nBooks and Records\n20. Information pertaining to the records and books that must be maintained in Canada by importers is contained in Memorandum D17-1-21, Maintenance of Records in Canada by Importers .\nConfidentiality\n21. Information obtained as a result of a verification will be maintained in accordance with section 107 of the Act .\nAdditional Information\n22. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2014-07-11", + "current_to": "2014-07-11", + "citation": "Memorandum D11-6-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html" + }, + { + "id": "dmemo-D11-6-8-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-8", + "marginal_note": "References", + "part": "Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4563-10-4 Legislative references: Customs Act Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations Other references: D11-4-20 , D11-6-7 , D17-1-21 Superseded memorandum D: D11-6-8 dated April 21, 2000", + "history": "", + "last_amended": "2014-07-11", + "current_to": "2014-07-11", + "citation": "Memorandum D11-6-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-8-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D11-6-9: Applications to the \nPresident for an Extension of Time to File a \nRequest under Section 60 of the Customs Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nApplications to the President for an Extension of Time to File a Request under Section 60 of \nthe Customs Act \n\nThis memorandum outlines the process for clients seeking an extension of time under \nsection 60.1 of the Customs Act (the Act) to file a request under section 60 of the Act, \nand details the criteria used by the President of the Canada Border Services Agency \n(CBSA) in responding to such applications. \n\nOn this page \n Updates made to this D-memo \n Guidelines and General Information \no How to apply for an extension of time \no Conditions for granting an extension of time application \no Assessing the conditions \no Overview of the review and decision-making process \n Appendix A – Prescription Instrument \n Appendix B – Examples for unable to act or give a mandate to act in the \nperson’s name \n Appendix C – Examples for bona fide intention \n Appendix D – Examples for just and equitable \n Appendix E – Examples for as soon as circumstances permitted \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes as a result of the implementation \nof the CBSA Assessment and Revenue Management (CARM). \nGuidelines and General Information \n An extension of time application (application) becomes an option when the 90-day \nperiod for filing a request under section 60 of the Act has expired. \n\n Clients have one year after the time period's expiry to file an extension application, \ntotaling one year and ninety days, subject to meeting specific conditions outlined in \nparagraphs 21 to 23. \n\n The Act extension provisions allow clients to file a request beyond the prescribed \ntime when exceptional circumstances, typically beyond their control, hinder filing \nwithin the initial 90-day period. \n\n Clients are expected to exert every possible effort to prevent, or at the very least, \nreduce delays in submitting a request under section 60 of the Act. Approval for an \nextension of time by the CBSA is typically granted only when there is clear evidence \nthat the client has diligently endeavored to f ile the request within the specified \nstatutory timeframe. \n\n The client is responsible to provide all necessary information for an informed decision \nto be rendered under section 60.1 of the Act. Failure to provide the requested \ninformation within the requested time frame may result in application refusal. \n\n In commercial transactions, a client is responsible for their actions and those of a \nrepresentative. The extension provision does not rectify a representative's error; the \nclient's recourse lies with the representative. \n\n All applications undergo a case -by-case review, considering the roles and \nresponsibilities of the client and their representative. \n\n3 \n\nHow To Apply For An Extension Of Time ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Applying for an Extension of Time via CARM Client \nPortal(CCP) \n\n A client registered on the CCP can apply for an extension of time through the CCP \nby completing the appeal form. \n\n In addition to completing the appeal submission form on the CCP, clients may include \na letter of explanation supporting the extension application. This letter should provide \ndetails on how the request meets the conditions set out in subsection 60.1(6) of t he \nAct. \n\n All supporting evidence or documents must be included in the online appeal form, or \nyour extension request letter or attached as supporting documents to your appeal \nsubmission on the CCP. \n\n For additional guidance on using the CCP, consult the appropriate CARM User \nGuide. \n\n If you require assistance using the CCP, contact the CARM Client Support Helpdesk \n(CCSH). \n\nApplying for an Extension of Time by electronic \ncommunication outside of CARM \n\n Clients must first submit an application to communicate with the CBSA via electronic \ncommunication (e-mail) at the following website: CBSA Appeal Form. \n\n4 \n\n Once accepted to communicate electronically, clients must submit their application \nfor an extension of time, along with a copy of the disputed CBSA decision, a letter \ncontaining the required information and any supporting documentation to th e email \naddress noted in the e -communication agreement. (Consult Memorandum \nD11-6-7, Request Under Section 60 of the Customs Act for a Re -determination, a \nFurther Re -determination or a Review by the President of the Canada Border \nServices Agency). \n\n All supporting submissions and documentation must be included in the e-mail. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \nApplying for an Extension of Time by mail \n\n The client may mail a paper application by submitting a copy of the disputed CBSA \ndecision and a comprehensive letter containing prescribed information (Consult \nMemorandum D11-6-7, Request Under Section 60 of the Customs Ac t for a Re -\ndetermination, a Further Re -determination or a Review by the President of the \nCanada Border Services Agency). \n\n All supporting submissions and documentation must accompany the letter, indicating \n\"see attached submissions\" in the explanation field. \n\n The explanation supporting the extension application should detail how the request \nmeets the conditions set out in subsection 60.1(6) of the Act. \n\n Clients must submit their application for an extension of time, along with any \nsupporting documentation, to the following address by regular or registered mail or \nby courier: \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa ON \nK1A 0L8 \n\n5 \n\nConditions for Granting an Extension of Time \nApplication \n\n To consider an extension, a request under section 60 of the Act must also be made ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "that meets the conditions outlined in section 60 of the Act, including paying amounts \nowing or posting security. (Consult Memorandum D11-6-7, Request Under Section \n60 of the Customs Act for a Re -determination, a Further Re -Determination or a \nReview by the President of the Canada Border Services Agency). \n\n The extension application must be submitted within one year after the 90 -day time \nperiod specified in section 60 of the Act has expired. \n\n The client must prove that the conditions specified in subsection 60.1(6) of the Act \nhave been fulfilled. These conditions are mandatory, and failure to meet any of them \nwill result in the application being denied: \n\no In that first 90-day time period: \n\n The client was unable to act (unable to file a request for re -determination \nor a further re-determination) or was unable to give a mandate (unable to \ninstruct another to act in the client's name); or \n\n The client had a bona fide intention to file the request, \n\no It would be just and equitable to grant the application given the reasons set out in \nthe application and the circumstances of the case; and \n\no The application was made as soon as circumstances permitted (as soon as \npossible). \n\n6 \n\nAssessing The Conditions \nUnable to Act or Give a Mandate to act in the person's name \n\n In general, the CBSA considers that a client was unable to act when exceptional \ncircumstances, beyond the control of the client, interfered with the ability of the client \nto file a request under section 60 of the Act, or to give a mandate to someone else to \nact in the client’s name to file a request within the legislated time limit. In such a \ncircumstance, the client must demonstrate that they took reasonable care to comply \nwith the legislation. \n\n A rationale should be provided describing the matter in which the circumstances \nprevented the filing the request within the time period. This should include all actions \ntaken by the client to submit the request within the time period: \n\no The direct relationship of the circumstance to the parties involved and the extent \nto which the circumstance prevented or delayed filing the request; for instance, a \nserious illness may have more impact on a sole proprietor than on a large \ncorporation. \n\no Whether the client could have anticipated the circumstance and to what extent \nthe delay was within the control of the client. \n\no A summary of the dates, description and duration of events should be submitted \nwhich will support the circumstances that interfered with the client in filing the \nrequest within the legislated time limit. The circumstances should correspond with \nthe time periods outlined in the summary. \n\no The application should include supporting documentation such as police, fire, \ninsurance, accident, medical or hospital reports, and possibly newspaper \n\n7 \n\nclippings to determine whether dates and descriptions of events correspond to ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "the explanation of the circumstances mentioned by the client. Some submissions \nmay need to be supported by affidavit. \n\no In the case of a commercial client, the exceptional circumstances are determined \nby assessing the inability of the responsible person or persons to file the request \nwithin the 90 -day time period as specified in section 60 of the Act. This would \ninclude, but is not limited to, individuals occupying positions such as controllers, \nimport-export specialists, finance officers or managers, and traffic managers. \nBona Fide Intention \n\n In the event a client is unable to establish an inability to act or give a mandate, a client \nmust demonstrate that they had a bona fide intention to file a request. The CBSA will \nexpect a client to show some genuine physical action had been take n with the \nintention to file the request beyond a simple mental intention: \n\no A client should provide copies of correspondence between the client and the \nCBSA or between the client and a representative within the time period that \ndemonstrates a clear intention to file the request. \n\no A rationale must be submitted that describes the special or exceptional \ncircumstance(s), generally beyond the control of the client or its representative, \nthat precluded the filing of the request within the prescribed time period. The \nactions of the client should confirm or be consistent with their explanations. In \nsome cases, the submissions by the client may require substantiation by affidavit. \n\no A \"letter of intent\" to file a request within the legislated time period may not be \nsufficient to provide support of a bona fide intention without documented proof of \naction taken to file a request within the prescribed time limit. \n\no A client who is unable to provide all the information necessary to support a request \nunder section 60 of the Act should not seek to use the provisions of section 60.1 \nof the Act to file a request for an extension of time to file a notice late. The CBSA \nexpects clients to file requests within the time period and ask for a reasonable \n\n8 \n\namount of time in which to file the supporting documentation when it is unavailable \nwithin the prescribed time period. \n\nJust and Equitable \n\n The expression \"just and equitable\" is a concept used to give consideration to the \nprinciples of natural justice and fairness. The concept allows a common-sense \nevaluation of a situation based on objective evidence. From a practical standpoint, \nthe CBSA generally reviews the \"just and equitable\" condition after the other \nconditions. This approach permits the CBSA to help a client to resolve problems that \narise through no fault of the client and that cause the client to be unable to comply \nwith a statutory requirement. \n\n In evaluating an application, the Appeals Officer may weigh such factors as the length \nof the delay against the consequences to the client if the application was not granted, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "the unfairness faced by other importers if the application was granted, and the \nreasons for the delay. Applications are granted only in situations where the extension \nof time does not prejudice other importers and it would be unfair to penalize the \nimporter. \n\nAs Soon as Circumstances Permitted \n\n Clients must establish that they filed their application as soon as they could after \ndealing with the effects of the exceptional event that prevented them from filing the \nrequest within the legislated 90 -day time period. A detailed explanation of the \nexceptional circumstances and events leading to the submission of the application \nmust be provided. It should include specific references to the dates of various events \nor action. \n\n The amount of time, within which the CBSA would expect the submission of the \napplication, will differ with the circumstances for each situation. \n\n If the application is rejected, a revised application can be submitted within one year \nfrom the end of the appeal period under section 60 of the Act. \n\n9 \n\n These conditions are further explained in Appendices B through E. \nOverview Of The Review And Decision-Making \nProcess \n\n The appeals officer notifies the client of the decision. \n\n Compliance with conditions set out in paragraphs 22 to 33 is considered during the \nreview. \n\n The officer reviews the application impartially, making a fair decision consistent with \nlegislative intent. \n\n If the application is granted, the request under section 60 of the Act is deemed valid \nas of the date of the application’s decision, and processed accordingly. \n\nIf The CBSA Refuses the Application For Extension \n\n If the CBSA refuses an application for extension filed under section 60.1 of the Act, \nthe client, within 90 days, has the option to su bmit an application to the Canadian \nInternational Trade Tribunal (CITT) pursuant to paragraph 60.2(1)(a) of the Act. \n\n To initiate this process, the client must submit the application, accompanied by a copy \nof the fully supported application previously filed under section 60.1 of the Act, and \nprovide a copy of the CBSA decision. \n\n This submission should be sent to both the CBSA and the Registrar of the Tribunal \nwithin 90 days from the date the CBSA refused the initial application. The addresses \nfor submission are as follows: \n\nThe Registrar \nCanadian International Trade Tribunal \n17th Floor, 333 Laurier Avenue West \n\n10 \n\nOttawa, ON \nK1A 0G7 \n\nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A \nOttawa, ON \nK1A 0L8 \n\nIf The CBSA Does Not Respond Within 90 Days \n\n Should the CBSA fail to render a decision within 90 days of the client's application \nunder section 60.1 of the Act, the client has the option to initiate a subsequent \napplication with the CITT under paragraph 60.2(1)(b) of the Act. \n\n This involves submitting the additional application, along with a copy of the fully ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "supported application previously filed under section 60.1 of the Act, to both the CBSA \nand the Secretary of the CITT (addresses provided above). \n\n In instances where the CBSA does not provide a decision within the prescribed 90 -\nday period, there is no time constraint for the client to bring an application to the CITT. \nAs such, a client may defer the submission of an applica tion to the CITT if they are \ncontent that the CBSA is actively reviewing their application (e.g., ongoing interaction \nbetween the client and the CBSA). For further information on applications, please \nconsult the CITT website. \n\n11 \n\nAppendix A - Prescription Instrument \nPrescription of Form and Manner, and Information to File an \nApplication for an Extension of Time Under Section 60.1 of \nthe Customs Act \nAuthority \n\nPursuant to the Authorization signed by the President of the Canada Border Services \nAgency on April 1st, 2010, under subsection 2(4) of the Customs Act (the Act) and \nsubsections 12(1) and (2) of the Canada Border Services Agency Act, as amended, and \nfor the purpose of section 8 and subsection 60.1(3) of the Act , I hereby authorize the \nfollowing forms and manners of filing the forms and specify the following information to \nbe provided on or with the forms for submit ting an application under section 60.1 of \nthe Act. \nPrescribed Form And Manner \n\n Using the Canada Border Services Agency Assessment and Revenue Management \nClient Portal (CCP) appeal form or a letter must be submitted to apply for an \nextension of time under section 60.1 of the Act in the case of: \no A request for review of an advance ruling; \n\no A request for re-determination or further re-determination of origin by an exporter \nor producer; \n\no A request for re-determination or further re-determination of marking; or, \n\no A request for re -determination or further re -determination of tariff classification, \nvalue for duty or origin pertaining to goods imported into Canada; or \n\no A request for re-determination or further re-determination of tariff classification of \ngoods determined to be classified under tariff items 9897.00.00, 9898.00.00 or \n9899.00.00 of the Schedule to the Customs Tariff. \n\n12 \n\n Subject to exceptions under the Proof of Origin of Imported Goods Regulations , all \ninformation must be submitted in English or French. \n\n Supporting submission and documentation must be attached to the CCP appe al \nsubmission form or letter. \n\n Applications may be delivered in person or sent by regular, registered mail, courier, \nfacsimile or submitted by approved form of electronic filing. The burden of proof that \nan application was made under section 60.1 of the Act lies on the person claiming to \nhave made it. \nPrescribed Information \n\nThe coding and content of applications filed on Commercial Accounting Declarations \nmust be in accordance with instructions set out in Memorandum D17 -2-1, Adjusting \nCommercial Accounting Declarations. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "The expression \"section 60.1 of the Customs Act\" must be clearly identified in the letter \nas its object. \n\n Each application for an extension of time must include the following information: \no A copy of the notice containing the contested decision issued under sections 43.1, \n57.01, 58 or 59 of the Act, and where applicable a copy of: \n Forms K -26 (entitled \"Notice of Detention\"), K27 or any other detention \nforms; \n\n The rejection notice in respect of the submitted request for re -\ndetermination, further re -determination or review of an advance ruling \nmade under section 60 of the Act. \n\no If not otherwise provided on the prescribed forms: \n\n The name, address and contact info rmation of the importer, exporter or \nproducer, including the name, title and telephone number of the contact \nperson; \n\n13 \n\n The description of the goods and for goods of tariff item 9899.00.00, \ninclude their title, if any. \n\no A submission to support the application for an extension of time which must: \n\n Set out the reasons for which the request for re -determination, further re-\ndetermination or review of an advance ruling had not been filed within the \ntime provided for under section 60 of the Act; \n\n Demonstrate how each of the conditions in paragraph 60.1(6)(b) of the \nAct have been met; and provide evidence in support of the facts. \n\nDated at Ottawa, Province of Ontario, this 13th day of June, 2013. \nOriginally signed by Georges Rioux \nVice-President \nCorporate Affairs Branch \nCanada Border Services Agency \n\n14 \n\nAppendix B - Examples for Unable to Act or Give a \nMandate to Act in the Person's Name \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for considerati on, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n Natural disasters (fires, floods, ice storms) when the event destroyed books and \nrecords, or made them inaccessible, or for other obvious reasons filing a request \nwas delayed or prevented. \n\n Local, regional, or national emergencies in the community where the client or \nrepresentative resides or carries on business. \n\n Civil disturbances or disruptions in services such as prolonged postal strikes, \nstrikes within the government, lockouts, and demonstrations, where no alternative \nservices or arrangement is reasonable or possible. \n\n Evidence showing that the client acted on erroneous written information given by \nemployees of the CBSA which caused the client to miss the ti me limit for filing a \nrequest. \n\n Death or serious illness pertaining to key persons involved in filing the request. \n\n15 \n\nAppendix C - Examples for Bona Fide Intention \n\nThe following are examples the CBSA regards as representing situations which ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "potentially meet the conditions set out in subparagraph 60.1(6)(b)(i) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client suffers from financial hardship and can substantiate that he was unable \nto pay or post security for duties owing on section 59 notices within the legislated \n90 day time period, which is a requirement for filing a subsection 60(1) of the Act \nrequest. The client may have arranged a payment schedule within the 90 -day \nperiod, and has letters to and/or from the CBSA about this situation and the \nclient's intention to file a request within the time limit. This correspondence could \nsupport a bona fide intention to file the request. \n\n A client provides documentation dated within the filing period, instructing his \nrepresentative to file a request on his behalf. The representative fails to do so. \nWhile this may constitute a bona fide intention on the part of the client, it w ould \nnot meet the considerations under the heading Just and Equitable in Appendix D. \n\n A non-commercial importer does not import on a regular basis and miscalculates \nthe statutory time limit for filing a request by submitting the notice within 3 months \nrather than 90 days. (For example, the section 59 notice was given on June 20 \nand the client assumed/miscalculated the filing deadline as September 20, when \nit was really September 18.) See the considerations under the heading Just and \nEquitable in Appendix D. \n\n16 \n\nAppendix D - Examples for Just and Equitable \n\nThe following ar e examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(ii) of the Act. The \nexamples are provided for guidance only. The y are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client files the application within a few weeks after recovering files from his \ncomputer that were damaged by an event recognized as meeting the previous \nconditions. \n\n A small business without representation, where the owner is the only person in \ncharge of trade issues, who is able to provide credible proof of hospitalization or \na serious illness during the 90 days time limit. \n\n A non-commercial, infrequent importer miscalculated the statutory time limit for \nfiling a request by submitting the notice at 3 months rather than at 90 days. If \ncircumstances established a bona fide intention, it may be just and equitable to \ngrant the application as a genuine misunderstanding by an individual unfamiliar \nwith the legislation. \n\n A non-commercial, infrequent importer files a request within the filing period to \nCBSA, but not in the prescribed form or manner. \n\n17 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-9-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-9", + "marginal_note": "Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "Appendix E - Examples for As Soon as \nCircumstances Permitted \n\nThe following are examples the CBSA regards as representing situations which \npotentially meet the conditions set out in subparagraph 60.1(6)(b)(iii) of the Act. The \nexamples are provided for guidance only. They are not exhaustive and are intended \nneither to limit the circumstances eligible for consideration, nor to suggest conclusively \nthe circumstances in which the CBSA will grant an application. \n\n A client demonstrates that he was unable to file a request within 90 days because \nof financial hardship, but filed an application as soon as he was able to make \npayment(s) or to post security. \n\n A client is unable to act because of incapacitation of a key employee and must \nhire and/or train a new employee to replace the employee normally responsible \nfor commercial transactions. In appropriate circumstances, the client would be \nable to retain an agent. The client would be expected to explain the length of time \nbetween the hiring (or retaining of an agent) and the filing of the application. It \nmay be reasonable to allow a few weeks for filing the application. \n\n18 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act \n Canada Border Services Agency Act \n Customs Tariff \n Proof of Origin of Imported Goods Regulations \nRelated D memoranda \n Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-\nDetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \nSuperseded D memoranda \nD11-6-9 dated April 1, 2017 \nIssuing office \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \nCBSA Border Information Service \nRelated links \n CBSA Appeal Form \n\n19 \n\n CARM Client Portal \n CARM Client Support Helpdesk", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-9-eng.html" + }, + { + "id": "dmemo-D11-6-10-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods. Key content: Mandatory 90-day period to correct declarations of origin, tariff classification or value for duty; specific information giving reason to believe a declaration must be corrected; reassessment period following a trade compliance verification; how to request an extension to the 90-day period; penalties for not submitting a correction on time; challenging CBSA decisions. Keywords: Importers; commercial goods; declarations of origin, tariff classification and value for duty; reason to believe; Customs Act ; CARM.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Time limit under section 32.2 of the Customs Act Correction to a declaration for a period before the date of specific information Reassessment period for importers who are not the subject of a trade compliance verification Voluntary disclosures program Reassessment period for importers after a CBSA trade compliance verification Importer's report used as specific information Exporter origin verifications 90-day filing period Requesting an extension to the 90-day period to submit corrections Penalty information Challenging a CBSA decision\n- Appendix A: Corrections as a result of an importer initiated audit or review\n- Appendix B: Reassessment period for importers after a CBSA trade compliance verification\n- Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17\n- Appendix D: Examples of reassessment periods following an exporter origin verification\n- Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal ( CCP ) and delegate a business account manager\n- include a link to onboarding support documentation under the Related Links section\n- include a link to the CARM Web page under the Related Links section\n- refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations , for more information on the submission of adjustments requests\n- delete the Additional information section\n- these changes do not affect or change any of the existing policies", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The subject of this memorandum is the reassessment period for which importers must correct their declarations of origin, tariff classification, or value for duty after identifying or receiving specific information that gives them reason to believe that their previous declarations are incorrect.\n2. This memorandum does not address applications for a refund of duties made under section 74 of the Customs Act (the Act). For more information on refund of duties, refer to Memorandum D6-2-3: Refund of duties , and Memorandum D17-2-1: Adjusting commercial accounting declarations .\n3. In accordance with section 32.2 of the Act, an importer, an owner of goods, or an authorized person (hereafter referred to as \"the importer\") is required to correct a declaration of origin, tariff classification, or value for duty within 90 days after having reason to believe that the declaration is incorrect. This obligation applies to a correction that would result in either money payable to the CBSA or is revenue neutral.\n4. Reason to believe occurs when specific information was considered to be available to the importer indicating that an origin, tariff classification, or value for duty declaration was incorrect. For more information on reason to believe, refer to Memorandum D11-6-6: Reason to Believe and corrections to the declaration of origin, tariff classification or value for duty .\n5. Subsection 32.2(4) of the Act specifies that an importer's obligation to make a correction in respect of imported goods ends four years after the goods have been accounted for under subsection 32(1), (3), or (5).\n6. Corrections to declarations under section 32.2 of the Act must be presented on a properly completed Customs Accounting Declaration (CAD). For more information on how to submit adjustment requests, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n7.Pursuant to section 59 of the Act, an officer may re-determine or further re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of the determination, or within such further time as may be prescribed.\nTime limit under section 32.2 of the Customs Act\n8. The 90-day time period to make a correction to a declaration of origin, tariff classification, or value for duty under section 32.2 of the Act begins on the date the importer has reason to believe that a declaration is incorrect.\n9. Where the importer did not have specific information at the time of accounting to indicate that a declaration was incorrect, reason to believe will occur on the date that the importer obtains specific information or is informed in writing of the necessary requirements to correctly account for the goods. The 90-day time period to make a correction to a declaration begins on the date the specific information is received by the importer.\nFor example, a trade compliance verification final report issued on November 20, 2023 identified all errors found during the verification. If, prior to the verification, there was no specific information available giving the importer reason to believe that a declaration was incorrect, the date of the final report will constitute the date of reason to believe. The importer would have 90 days from the date of the final report to amend all incorrect declarations for the reassessment period identified in the report.\n10. Where there is uncertainty on how to correctly account for the origin, tariff classification, or value for duty of the goods, importers are strongly encouraged to request a ruling from the CBSA . The procedures for obtaining a ruling are outlined in Memorandum D11-4-16: Advance Rulings for Origin Under Free Trade Agreements , Memorandum D11-11-1: National Customs Rulings (NCR) , and Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n11. From the date that an NCR or an advance ruling is issued, the importer will be required to declare all future importations in accordance with that ruling as it becomes the importer's specific information providing reason to believe.\nNote: If it is determined that specific information was available to the importer prior to receiving the ruling, the earlier specific information will be considered by the CBSA to be the reason to believe that a declaration was incorrect.\nCorrection to a declaration for a period before the date of specific information\n12. When dealing with goods covered by a free trade agreement, an importer may be required to make a correction to a declaration for the period before the date that they have specific information because of obligations regarding importations under that free trade agreement.\n13. Subsection 32.2(1) of the Act requires an importer to make a correction to a declaration if the importer has specific information that the proof of origin on which a declaration was based contains incorrect information. Therefore, when an importer becomes aware that a proof of origin is no longer valid for imported goods, they are required to make corrections to all affected declarations for the period covered by that proof of origin in accordance with the adjustment provisions of the Act.\nFor example, on August 25, 2023 , an importer receives a notification from an exporter that a certificate of origin covering goods imported in 2022 is no longer valid. The importer is obligated to correct all declarations within 90 days from August 25, 2023 , for the goods imported in 2022, for the period covered by the erroneous certificate of origin.\n14. For imported goods that are the subject of retroactive amendments to the price paid or payable, an importer may be required to make corrections to declarations made before the date of the specific information. In situations where an agreement in writing was in effect at the time of importation to later reduce the price paid or payable of imported goods and the price reduction subsequently occurs, a correction made under the authority of section 32.2 of the Act is necessary if the importer is provided with specific information giving reason to believe that a declaration of value for duty is incorrect, and the correction would be revenue neutral. An importer may elect to pursue a refund of duties under the authority of paragraph 74(1)(e) of the Act if the price reduction would result in a decrease of value for duty.\nReassessment period for importers who are not the subject of a trade compliance verification\n15. For a pictorial representation of the following information, refer to Appendix A: Corrections as a result of an importer initiated audit or review of this memorandum.\nSpecific information not available\n16. An importer who conducts an internal audit or review, or engages a third party to do so, may become aware of incorrect declarations. In this case, the audit or review report may be considered to be the specific information that gives the importer reason to believe, provided that:\n- there was no previous information available that would be considered reason to believe that a declaration was incorrect;\n- the CBSA had not already initiated a trade compliance verification; and\n- the report identifies only revenue neutral corrections or ones in which duty is payable to the CBSA .\n17. For an internal report to be considered to be specific information that gives reason to believe, the report must be based on an audit or review of the importer's activities to ensure that the goods have been correctly accounted for. The written report must provide a detailed account of the issue that was examined, the scope of the review, and a clear description of the errors found in the customs accounting documents. In addition, all conclusions and required corrections must be clearly explained and supported by the specific legislative provisions.\n18. Where all previous conditions are met, importers will not be required to make a correction to a declaration before the date of the internal report. Importers will only be required to account for the goods according to the recommendations of the internal report on a going forward basis.\n19. Importers who disagree with the conclusion of their own audit or review are advised to request a ruling from the CBSA in accordance with paragraph 10 of this memorandum.\nSpecific information available\n20. When an importer, who is not currently the subject of a CBSA trade compliance verification, becomes aware that specific information was previously available but was not considered and, consequently, declarations of origin, tariff classification, or value for duty are incorrect, the CBSA requires the importer to make corrections to all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for under subsection 32.2(4) of the Act.\n21. Where the only type of specific information previously available is a legislative provision that is prima facie , evident, and transparent, as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require an importer to amend incorrect declarations up to a maximum of four years. If the corrections would result in no customs duties payable or only Goods and Services Tax (GST) payable, and the importer is a GST registrant eligible to receive input tax credits, the importer will only be required to amend incorrect declarations back to the beginning of their last completed fiscal period.\nVoluntary disclosures program\n22. The Voluntary Disclosures Program promotes compliance with the accounting and payment provisions of the Customs Act , Customs Tariff , Excise Act, 2001 , and Excise Tax Act by encouraging clients to come forward and correct deficiencies in order to comply with their legal obligations.\n23. Where the legislated 90-day time limit under section 32.2 of the Act has expired, importers who have not made the required corrections to their declarations of origin, tariff classification, or value for duty may request corrective measures under the Voluntary Disclosures Program. For more information, refer to Memorandum D11-6-4, Relief of Interest and/or Penalties Including Voluntary Disclosure .\nReassessment period for importers after a CBSA trade compliance verification\n24. For the purpose of this memorandum, the term verification period means the time frame within which the goods under review were accounted for. The verification period will be clearly identified in the notification letter issued by the CBSA officer who is conducting the verification.\n25. Under section 59 of the Act, an officer may re-determine the origin, tariff classification, and/or value for duty of imported goods at any time within four years after the date of accounting. When goods are re-determine d as a result of a trade compliance verification, an importer must amend all incorrect declarations pursuant to section 32.2 of the Act for the reassessment period. The reassessment period will be determined on the basis of whether or not specific information giving reason to believe was available to the importer.\n26. For a pictorial representation of the following information, refer to Appendix B: Reassessment period for importers after a CBSA trade compliance verification of this memorandum.\nThe CBSA determines that specific information was not available\n27. In the case of a trade compliance verification where the CBSA determines that specific information was not available, the importer will not be considered to have had reason to believe. The importer will be required to amend all incorrect declarations only for the verification period identified in the CBSA 's initial notification letter and going forward.\nFor example, a letter from the CBSA dated March 23, 2023 notifies the importer of an upcoming trade compliance verification of goods imported during their January 2022 to December 2022 fiscal year. In its trade compliance verification final report dated September 8, 2023 , the CBSA identifies errors but determines that the importer did not have reason to believe that the declarations were incorrect. In this case, the importer must amend all incorrect declarations accounted for during the verification period (i.e., January 1, 2022 to December 31, 2022 ), and going forward.\nThe CBSA determines that specific information was available\n28. In the case of a trade compliance verification where the CBSA determines that specific information was available, the importer will be considered to have had reason to believe. The importer will be required to amend all incorrect declarations dating back to the date of the specific information, up to a maximum of four years, as provided for in the Act.\n29. Where the only specific information previously available was a legislative provision that was prima facie , evident, and transparent as identified in paragraph 1(a) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , the CBSA may not require the importer to amend incorrect declarations to a maximum of four years. Where the corrections would result in no customs duties payable or only GST payable, and the importer is a GST registrant eligible to receive input tax credits, the CBSA may determine that the reassessment period for which the importer will be required to amend incorrect declarations will be the verification period, as identified in the notification letter, up to the date of the final verification report, and all future importations going forward.\nFor example, on July 13, 2023 , an importer receives a trade compliance verification final report from the CBSA concluding that a prima facie , evident and transparent tariff classification provision was not followed. Where the corrections would result in no additional customs duties payable, the CBSA may only require the importer amend all incorrect declarations dating back to the starting date of the verification period. In this example, if the importer's fiscal year was the calendar year, the importer might only be required to amend all incorrect declarations from January 1, 2022 and going forward. If the corrections would result in customs duties payable, the importer would be required to make corrections up to the date of specific information, up to a maximum of four years.\n30. Where the type of specific information identified in paragraphs 1(b) through (g) of Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , was previously available to the importer, the reassessment period for which the importer will be required to amend incorrect declarations will be the period dating back to the date of that specific information, up to a maximum of four years, whether or not the corrections result in any customs duties payable to the CBSA .\nFor example, if a ruling issued prior to the trade compliance verification was not followed, the CBSA will require the importer to amend all incorrect declarations dating back to the date of the ruling, up to a maximum of four years, whether or not the corrections generate customs duties payable to the CBSA .\nImporter's report used as specific information\n31. For a pictorial representation of the following information, refer to Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17 of this memorandum\n32. During a trade compliance verification, an importer may notify the CBSA that they have accounted for goods in accordance with the results of a self-initiated review. In the event where the CBSA determines that the findings and results of the review are incorrect, the importer may be required to correct declarations for the verification period and going forward only if the verification determines that the report was prepared in accordance with the conditions set out in paragraphs 16 and 17 of this memorandum.\n33. If the CBSA determines that the self-initiated review was not based on the conditions set out in paragraphs 16 and 17, the report will not be considered to be specific information. The CBSA will provide the importer with a detailed explanation as to why the report cannot be considered as specific information giving them reason to believe. Please note that other reason to believe criteria may still apply.\n34. Should the CBSA determine that specific information regarding the correct accounting of the goods was available to the importer prior to the completion of the importer-initiated review, the CBSA may require the importer to amend all incorrect declarations from the date of specific information, up to a maximum of four years from the date of accounting.\n35. It may be determined that the results of the review are correct. If the importer did not account for the goods in accordance with the results, and the goods were incorrectly declared, the importer must amend all incorrect declarations dating back to the date of the report, up to a maximum of four years, and correctly account for all future importations provided that all conditions in paragraphs 16 and 17 are met. Where the importer's internal report is dated after the beginning of the verification period, the importer will be required to amend all incorrect declarations for the verification period, as identified in the CBSA initial notification letter, and going forward.\nExporter origin verifications\n36. In the case of an exporter origin verification, the verification period will be the period covered by the proof of origin. Where a good is found to be non-originating, an importer's reassessment period will be the period set out in the proof of origin.\nFor example, during an exporter origin verification, the CBSA determines that a good does not originate and, at the conclusion of the verification, informs the importer in writing that the goods do not qualify for the benefits of the preferential tariff treatment claimed at the time of accounting. The reassessment period for which the importer will be required to correct declarations will be the period covered by the related certificate of origin.\n37. Refer to Appendix D: Examples of reassessment periods following an exporter origin verification , for more examples on how the reassessment policy applies to an exporter origin verification.\n38. Where the CBSA discovers an incorrect tariff classification of a good during an exporter origin verification, one of the following processes will apply, provided that there was no previous specific information available:\n- If the good is found to be originating , but the tariff classification is incorrect, the importer will be informed of the correct tariff classification at the conclusion of the exporter origin verification, and must correctly account for the good for any future importations from the date of the notice and going forward.\n- If the good is found to be non-originating , and the tariff classification is incorrect, the importer will be informed at the conclusion of the exporter origin verification that the good does not originate and will also receive a determination on the correct tariff classification of the goods. The importer will be required to amend all incorrect declarations of origin for the verification period, as well as make corrections to the tariff classification for the period covered by the proof of origin.\n90-day filing period\n39. Following a CBSA trade compliance verification where errors are found, the importer must submit corrections to declarations relating to same and similar goods and/or the same issues within 90 days from the date of the trade compliance verification final report.\n40. For the purposes of this memorandum, the term same and similar goods means: Identical and other models/styles of goods that have the same purpose/function as the goods that are the subject of the specific information that gives reason to believe, that differ in a manner (e.g., size, colour, capacity, etc.), but that are correctly classified under the same 8-digit tariff item number.\n41. For the purposes of this memorandum, the term same issues refers to the same trade program requirements or considerations relating to the legislative provisions.\nRequesting an extension to the 90-day period to submit corrections\n42. An importer may submit a written request to the CBSA seeking an extension to the 90-day filing period. Such a request must be sent either by e-mail to the CBSA at cbsa.extension_corrections_prorogation.asfc@cbsa-asfc.gc.ca , as per the procedures outlined in Appendix E of this memorandum, or by mail at:\nTrade Policy Division, Commercial and Trade Branch Canada Border Services Agency L’Esplanade Laurier (LEL), 21st floor 300 Laurier Avenue W. Ottawa, ON, K1A 1E4\n43. The importer's request must be made no later than 45 days from the date of the final report. Requests received after 45 days will not be considered and will be immediately denied.\n44. When submitting a request for an extension, an importer must be able to demonstrate that it has begun the process of making corrections. Such requests for extensions must also be accompanied by a fulsome explanation of why the 90-day period cannot be met.\n45. Factors that the CBSA may take into account when considering a request for an extension include, but are not limited to:\n- Natural disasters (i.e., fires, floods, ice storms), where the event destroyed books and records, or made them inaccessible, or for other related reasons why filing the adjustments was delayed or prevented.\n- Local, regional, or national emergencies in the community where the client or representative resides or carries on business.\n- Civil disturbances or disruption in services, such as prolonged postal strikes, strikes within the government, lockouts, and demonstrations, where no alternative services or arrangements are reasonable or possible.\n- Death or serious illness pertaining to key persons involved in filing the adjustments.\n- Instances where the volume of corrections to be made exceeds the importer's capacity to process them within the required time limit.\nNote: This list is not exhaustive, but rather illustrates the types of circumstances the CBSA may take into account when considering a request for an extension to the 90-day period to file adjustments.\n46. Following receipt and review of an application for an extension, the CBSA will notify the importer of its decision in writing, and provide a schedule for filing the remaining corrections. If the extension is granted, the period for making corrections will be extended for a maximum of 30 days.\n47. Even if an extension is granted, the importer will be required to submit corrections for the first year of the reassessment period by the 90th day of the filing period.\n48. If an extension is granted and corrections for the first year of the reassessment period are not received by the 90th day, the extension will be revoked and the importer will be subject to penalties.\nPenalty information\n49. Importers who have reason to believe and who do not file corrections within the 90-day period as required under section 32.2 of the Act may be liable to pay penalties under the Administrative Monetary Penalty System (AMPS).\n50. More information on penalties is available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nChallenging a CBSA decision\n51. When a notice of a decision has been given under subsection 59(2) of the Act, an importer who disagrees with the CBSA 's decision may file a request for a further re-determination, under the authority of subsection 60(1), within 90 days of the CBSA decision. For further information on the dispute resolution process, refer to Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Appendix A: Corrections as a result of an importer initiated audit or review", + "part": "", + "division": "", + "heading": "", + "text": "Figure 1: Text version Importer-initiated audit or review discovers incorrect declarations Specific information not available prior to the importer’s report Corrections would result in a refund of customs duties Specific information available prior to the importer’s report Whether or not the corrections would result in customs duties payable to the CBSA Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA See subsection 74(1) of the Customs Act (D6-2-3) Amend any incorrect declarations dating back to the date of the specific information, up to four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Correctly account for the goods from the date of the importer’s report (Provided that the conditions identified in paragraphs 16 and 17 of this memorandum are met) Amend any incorrect declarations dating back to the starting date of the last completed fiscal period Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Appendix B: Reassessment period for importers after a CBSA trade compliance verification", + "part": "", + "division": "", + "heading": "", + "text": "Figure 2: Text version A CBSA trade compliance verification determines that the declarations were incorrect Specific information previously available to the importer Where specific information is available in the form of a withdrawal or cancellation of a proof of origin, amend all incorrect declarations for the period covered by that proof of origin No specific information previously available to the importer Corrections would result in customs duties payable to the CBSA Corrections would result in no customs duties payable to the CBSA Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations back to the date of specific information, up to a maximum of four years “Reason to believe” is a result of criterion (a) (D11-6-6, paragraph 1) “Reason to believe” is a result of criterion (b) to (g) (D11-6-6, paragraph 1) Amend any incorrect declarations for the verification period and going forward Amend any incorrect declarations dating back to the date of the specific information, up to a maximum of four years\nNote: Where the importer is not a GST registrant eligible to receive input tax credits, and corrections would result in GST payable, the reassessment period would be the same as if customs duties were payable to the CBSA .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Appendix C: Reassessment period for a CBSA trade compliance verification when a previous importer-initiated audit or review meets the conditions in paragraphs 16 and 17", + "part": "", + "division": "", + "heading": "", + "text": "Figure 3: Text version Importer initiated audit or review report An importer who does not agree with the report should contact the CBSA Importer is subject to a trade compliance verification The CBSA determines that the importer’s report is correct The CBSA determines that the importer’s report is incorrect Importer followed the report The CBSA determines that the importer did not follow the report Amend any incorrect declarations dating back to the starting date of the verification period and going forward No corrections are required Amend any incorrect declarations dating back to the date of the importer’s report up to a maximum of four years or up to the starting date of the verification period if the importer’s report was completed after that date", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Appendix D: Examples of reassessment periods following an exporter origin verification", + "part": "", + "division": "", + "heading": "", + "text": "Scenario 1: First verification\n- Exporter issues blanket certificates of origin for four consecutive years (2020, 2021, 2022 and 2023 calendar years) to a variety of importers.\n- The importers use the certificates of origin to claim preferential tariff treatment for all four years.\n- The CBSA initiates a verification of origin for the goods certified for the 2022 calendar year and notifies all of the importers of these goods.\n- The CBSA determines that one of the goods on the certificate of origin is non-originating.\n- The CBSA provides the exporter with an interim and a final verification report, indicating that all importers to whom the certificate of origin was issued for the verified period must be advised of the results and provided with an amended certificate.\n- The importers are also notified at the same time that the good has been determined to be non-originating for the verified period. The importer now has specific information giving them reason to believe and is required to make corrections pursuant to section 32.2 of the Act .\nOutcome: If the importer does not make corrections for the verification period, the CBSA may reassess all incorrect declarations of origin made during the verified period (2022).\nScenario 2: Exporter's review following a verification\n- Following a verification, an exporter conducts a review of the origin of their goods for previous and subsequent years in order to determine if the goods certified in those years qualified as originating.\n- The exporter determines that the goods they previously certified as originating did not qualify and should not have been certified as originating.\n- The exporter notifies all importers to whom those certificates were issued and advises that the certificates are no longer valid.\n- Upon receipt of the exporter notification and the withdrawal of the certificates of origin, the importer has reason to believe that the goods do not originate and must make corrections, under section 32.2 of the Act , to all entries for which a preferential tariff treatment was claimed for the periods covered by the certificates that are no longer valid.\nOutcome If the importer does not make corrections, and is subsequently selected for a verification by the CBSA , it will be liable for duties and taxes payable plus penalties under the Administrative Monetary Penalty System (AMPS).\nScenario 3: Pattern of conduct\n- Following an initial verification, the CBSA conducts a second verification of the same exporter for the same good for a different period.\n- In both verifications, the CBSA determines that the good is non-originating.\n- As such, the CBSA will have established a pattern of conduct with respect to that exporter and all certificates of origin issued after the period covered by the second verification of that good will be deemed to be invalid until the exporter is able to prove, to the satisfaction of the CBSA , that the good now originates.\n- The CBSA will notify both the exporter and importer when a pattern of conduct has been established.\nOutcome The importer is required to amend all incorrect declarations of origin for the entire verified period, as well as for the period following the second verification, up to the effective date of the pattern of conduct. The importer must not claim preferential tariff treatment for those goods going forward from the date of the notification. If the importer does not make corrections, the CBSA may reassess all incorrect declarations of origin for the importations made during the verified period.\nScenario 4: Cancellation of a pattern of conduct\n- Subsequent to the establishment of a pattern of conduct (Scenario 3), an exporter may submit information to the CBSA to demonstrate that the subject goods now qualify as originating goods. This information may be submitted by the exporter in the form of a request for an advance ruling.\n- The information presented by the exporter must be sufficiently detailed and specific to allow the CBSA to confirm that the goods now qualify as originating goods.\n- It is important to note that all future importations will remain subject to a full verification of origin by the CBSA at any time within four years from the date of accounting.\nOutcome Pursuant to section 74 of the Act, the importer may file a refund request on all entries made following the CBSA 's cancellation of the pattern of conduct, up to the maximum period allowed for in legislation. For more information on the refund of duties, refer to Memorandum D6-2-3, Refund of Duties , and Memorandum D17-2-1, Adjusting Commercial Accounting Declarations .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "Appendix E: Submitting requests by e-mail for an extension to the 90-day period to submit certain corrections under section 32.2 of the Customs Act following a CBSA trade compliance verification where errors are found", + "part": "", + "division": "", + "heading": "", + "text": "1. Following a CBSA trade compliance verification where errors are found, importers may submit a request for an extension to the 90-day period to submit corrections by encrypted or non-encrypted e-mail. If an importer chooses to submit such a request by e-mail, they must indicate their choice between encrypted and non-encrypted e-mail in the request and meet the required conditions set by the CBSA . These conditions are described below.\n2. An importer who chooses to submit their request for an extension of the 90-day period to submit corrections by e-mail, but does not clearly indicate in their request their choice between encrypted and non-encrypted e-mail, or their request does not meet the required conditions, will have their request processed according to the procedures above.\n3. The importer must complete and provide the consent statement below. An authorized person may submit the request for an extension to the 90-day period to submit corrections by e-mail on behalf of their client. The importer also has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.)\n4. The CBSA will seek to obtain an electronic delivery and read receipt from the importer for each e-mail exchanged during the processing of the request for an extension to the 90-day period to submit corrections. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgements will be accepted (e-mail, phone call, etc.)\n5. The reception date of the documents is deemed to be the date when the e-mail is sent by the CBSA or the applicant.\n6. The importer who elects to use encrypted e-mail for processing their request for an extension of the 90-day period to submit corrections is responsible for ensuring that compatible software (Winzip and others) is used.\n7. When the request meets the required conditions, the CBSA will send all documents related to the request for an extension to the 90-day period to submit corrections to the importer by encrypted or non-encrypted e-mail, depending on the choice indicated.\n8. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA , the importer accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail.\nConsent statement\nI choose to communicate by {Non-Encrypted / Encrypted} Please indicate your choice e-mail with the CBSA during the processing of the request for an extension to the 90-day period to submit corrections, following a CBSA trade compliance final verification report where errors are found. This includes the sending and the reception of documents, as well as any other correspondence required during the processing of the extension request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail. I have read and I accept the conditions.\nSignature: Date: Case number: Name of the importer / authorized person: Business Name: Occupation/Title: Telephone number: E-mail address:", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-10-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-10", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\nRelated D memoranda\n- Memorandum D6-2-3: Refund of duties\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-4: Relief of interest and/or penalties including voluntary disclosure\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7: Request under section 60 of the Customs Act for a re-determination, a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance rulings for tariff classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D11-6-10 dated November 24, 2022\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-6-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html" + }, + { + "id": "dmemo-D11-6-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-11", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods and their agents\nKey content: Liability for duties assumed by authorized agents, who are considered to be the importer of record.\nKeywords: accounting, commercial goods, importer, importer of record, customs brokers, authorized agents.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D11-6-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html" + }, + { + "id": "dmemo-D11-6-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-11", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Definitions\n- Guidelines Trade Culpability Framework Authorized agent as importer of record Shipping terms indicate owner of the goods at the time of release Due diligence and accountability Post-final accounting obligations, liabilities and compliance verifications Refunds Confidentiality Liability framework when an authorized agent is the importer of record\n- References\n- Contact us", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D11-6-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html" + }, + { + "id": "dmemo-D11-6-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-11", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and authorized persons.\n- Authorized persons: Include express couriers (i.e., CLVS participants) who have obtained an authorization under paragraph 3(3) of the Persons Authorized to Account for Casual Goods Regulations to account for casual goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Authorized persons are a category of authorized agents.\n- Business numbers: 15-digit numbers that uniquely identify a business's import-export accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by a 6-digit alpha-numerical number. The RM number is used by the Canada Border Services Agency (CBSA) to identify the business at the time of import to process customs documents and for compliance purposes.\n- Casual entity: A person other than a “commercial entity” who imports goods for personal or household use. A casual shipper is a person who exports goods to Canada without financial considerations, such as sending gifts, donations, bequests, bequeathments, or the like.\n- Commercial entity: Can be a business, partnership, corporation, trust or a body that is a society, union, club, association, commission or other organization.\n- The Courier Low-Value Shipment (CLVS): Program that streamlines reporting, release and accounting procedures for qualifying goods valued at CAD $3,300 or less and transported into Canada by authorized couriers.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf.\n- Delivered duty paid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer and is responsible for paying duties.\n- Delivered duty unpaid: A term used in international trade to indicate that the seller is responsible for delivering the goods to the buyer but is not responsible for paying duties. The purchaser is responsible for paying duties.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include duties or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act , or other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the Act . The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the agency released them.\n- Vendors: Include foreign sellers, selling agents, platforms, and marketers directly involved in the financial transaction of goods for export to Canada.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D11-6-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html" + }, + { + "id": "dmemo-D11-6-11-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-11", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Trade Culpability Framework\n1. The Trade Culpability Framework (the framework) is the policy cornerstone of CBSA 's trade compliance strategy. The framework guides operational efforts to nudge, direct or enforce compliance based on the relative risk posed at an entity and transaction level. The framework is behaviour-based and integrates the recognition that there are different degrees of non-compliance. By developing a variety of tools to address these varying circumstances, the CBSA is in a position to respond to trade chain partners (TCPs) in a manner best suited to foster compliance in a consistent manner.\n2. The CBSA 's preferred compliance instrument for low-value shipments outside the CLVS Program is a compliance validation letter. The use of this instrument over time provides important feedback to the industry on the strength of its internal controls and quality assurance systems to ensure ongoing voluntary compliance.\nAuthorized agent as importer of record\n3. CBSA Memorandum D17-2-5: Duty Liability of Importer of Record clarifies the importer of record is the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n4. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and the importer or owner may be subject to sanctions and penalties under the Customs Act (the act ) in addition to being the primary contact for verifications and the entity that has direct liability for post-accounting obligations including record keeping, making corrections, and payment of duties.\n5. Importers or owners sometimes contract authorized agents to be the importer of record and reimburse them for duties and fees.\n6. The CBSA considers the entity that reimburses the authorized agents for duties and fees to be the importer or owner of the goods.\n7. As with any importer of record, an authorized agent is the primary subject for CBSA verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n8. The nature of the person who reimburses the authorized agent determines the post-accounting trade program liability regime.\n9. CBSA 's commercial trade compliance, reason to believe, reassessment, and refund programs apply if a commercial entity reimburses the authorized agent.\n10. CBSA 's casual-goods compliance and refund programs apply if a casual (non-commercial) entity reimburses the authorized agent.\nShipping terms indicate owner of the goods at time of release\n11. Internationally recognized shipping and sales terms may indicate the goods' owner at the time of CBSA release. This is particularly relevant when an authorized agent identifies themselves as the importer of record, and it is not self-evident to the CBSA who are the importer and owner of the goods.\n12. “Delivered duty unpaid” (DDU) is a sales and shipping term that means the seller is responsible for delivering the goods to the buyer, but is not responsible for paying duties. The purchaser is responsible for paying duties.\n13. When goods sold under DDU terms arrive in Canada, the carrier notifies the consignee to arrange customs accounting. The consignee may account for the goods directly with the CBSA or use the services of an authorized agent. When an authorized agent is the importer of record, the CBSA 's:\n- casual-goods record keeping, compliance, reassessment and refund programs apply when a casual (non-commercial) entity reimburses the authorized agent\n- commercial-goods record-keeping, trade compliance, reason to believe, reassessment and refund programs apply when a commercial entity reimburses the authorized agent\n14. Under a “delivered duty paid” (DDP) shipping agreement, the vendor or shipper is responsible for all transportation costs, brokerage fees, import duties, and other requirements. The Canadian consignee may have no relationship with the authorized agent or involvement in customs reporting or accounting.\n15. The CBSA considers the vendor to be an owner of the goods at the time of release when the shipping terms include a variation of the DDP agreement as they are either the importer of record or reimburse an authorized agent who is the importer of record. CBSA 's commercial trade compliance programs apply when a commercial entity reimburses the authorized agent.\n16. Authorized agents who account for goods under an agreement with commercial entities should encourage those clients to become the importer of record .\n17. The CBSA encourages all trading partners, including vendors, purchasers, importers, owners, authorized agents, and importers of record, to share clear and transparent provisions explaining how they will manage duty refunds and liability between the parties.\nDue diligence and accountability\n18. The CBSA maintains that consumers who reimburse authorized agents to account for goods for household use will not be obligated to maintain records, make corrections, or be the subject of routine audits.\n19. While the CBSA appreciates that authorized agents who account for goods as the importer of record refer to the information provided by supply chain partners, the CBSA expects authorized agents to use sound judgment, risk management practices, and industry knowledge to assess if the information provided by their supply chain partners is reliable and sufficient to substantiate the declarations the tariff classification, valuation, and tariff treatment.\n20. The CBSA expects authorized agents to gather and assess sufficient information to make an informed declaration of tariff classification, origin, and valuation by final accounting.\n21. Sufficient information in this context refers to the level of detail and the quality of evidence. The CBSA expects authorized agents to know what level of detail they require to determine tariff classification, tariff treatment, and valuation.\n22. Assessing the quality of the evidence requires a subjective assessment of the supplier of the information, collaboration with other sources, evaluation of risk indicators, and industry experience. The CBSA expects authorized agents to use heightened diligence and business risk management when they lack confidence in the quality of the information their supply chain partners provide.\n23. The CBSA expects that when authorized agents who account for goods believe, on reasonable grounds, that information is unreliable or insufficient (in detail or quality) to support the transaction value method, they will appraise the goods using an alternate valuation method and advise their client accordingly. The CBSA expects authorized agents to assist their clients with their rights to redress should they request a reappraisal of the value for duty.\nPost-final accounting obligations, liabilities, and compliance verifications\n24. Persons who assume the role of importer of record for commercial importations should refer to CBSA Memorandum D11-6-8: Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods , which provides information on trade program verifications conducted under section 42.01 of the Customs Act .\n25. CBSA memoranda D11-6-6: ‘Reason to Believe’ and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty and D11-6-10: Reassessment Policy contain the policy and guidelines concerning \"reason to believe\" and corrections to the declarations of origin, tariff classification, and value for duty.\n26. As with other commercial verifications, CBSA officers will verify and confirm the tariff classification, tariff treatment, and value of goods based primarily on the verifiable and sufficient information provided by or through the importer of record.\n27. Importers of record who do not meet their statutory and regulatory obligation to provide records may be subject to sanctions and penalties under the Act.\n28. Without sufficient and verifiable records provided by the importer of record, the CBSA may render re-determinations or further re-determinations based on available information. Where an importer of record cannot substantiate the declared value with sufficient and verifiable information, the CBSA may reappraise the goods under an alternate valuation method.\n29. An importer of record who disagrees with the CBSA 's determination, re-determination, or further re-determination of origin, tariff classification, or value for duty can submit a request for a re-determination or a further re-determination. For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the Canada Border Services Agency President .\nRefunds\n30. Eligibility for refunds is defined in the Customs Act . Various business models exist, including ones where the importer of record pays the duties and taxes and, therefore, is eligible for a refund.\n31. CBSA Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller.\n32. CBSA Memorandum D6-2-3 Refund of Duties provides the legislation and explains the policy and procedures for refunds of duties on commercial importations.\nConfidentiality\n33. Information obtained from verifications will be subject to the restrictions on use and disclosure under section 107 of the act.\nLiability framework when an authorized agent is the importer of record\nText version The importer of record or authorized agency is ultimately liable, or responsible, for paying duties to the CBSA . Before that transaction can occur, 2 categories of entity are responsible for reimbursing the authorized agent: casual entities and commercial entities. Casual consignee Casual shipper Canadian business or institution Foreign business vendor Trading relationship Business to consumer Casual to casual Consumer to consumer Business to business Business to business Business to consumer Typical shipping terms Delivered duty unpaid (DDU) Delivered duty paid (DDP) Delivered duty unpaid (DDU) Delivered duty paid (DDP) Authorized agent provides a record of the CBSA accounting document to this entity Consumer Casual shipper Commercial Importer Commercial shipper Trade program regime 1 Casual Casual Commercial Commercial CBSA refunds Casual consignee Importer of record (authorized agent) Importer of record (authorized agent) Importer of record (authorized agent) 1 Trade program regime refers to the general suite of policies and regulations related to the accounting and refund of duties, and obligations to maintain records and to correct declarations.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D11-6-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html" + }, + { + "id": "dmemo-D11-6-11-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-6-11", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\nThe legislation governing this memorandum's guidelines and general information is found in sections 9(3), 17(3), 17(4), 32(6), 32(7), 32.2, 42.01, and 59 of the Customs Act .\nApplicable regulations\n- Verification of Origin (Non-Free Trade Partners), Tariff Classification and Value for Duty of Imported Goods Regulations\n- Determination, Re-determination and Further Re-determination of Origin, Tariff Classification and Value for Duty Regulations\nRelated D memoranda\n- Memorandum D17-2-5: Duty Liability of Importer of Record\n- Memorandum D17-4-0: Courier Low-Value Shipment Program\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-21:Maintenance of Records in Canada by Importers\nIssuing office\nCommercial and Trade Trade and Anti-dumping Programs Directorate Policy Integration, Planning and Performance", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D11-6-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-11-eng.html" + }, + { + "id": "dmemo-D11-8-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-5", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods Key content: When to claim duty relief; eligible uses of goods that qualify; what to do when an imported good is diverted (the conditions for which it was granted duty relief are no longer met); when to file a correction; audits and penalties. Keywords: CARM, commercial goods, importer, duty relief, conditional relief tariff item, diversion of goods, for use in", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html" + }, + { + "id": "dmemo-D11-8-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-5", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Conditional relief tariff items Definition of \"for use in\" Chapter 99 conditional relief items Claiming relief at the time of accounting Diversion of goods Diversion of goods: Exemptions Reporting diversion Date of liability for duties Reason to believe Claiming the benefits of a conditional relief tariff item after the initial accounting Audits, verifications and penalties Additional information\n- References Contact us Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html" + }, + { + "id": "dmemo-D11-8-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-5", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- reflect changes introduced by CARM, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding support documentation under the Related links section\n- include a link to the CARM webpage under the Related links section\nThese changes do not affect or change any of the existing policies or procedures.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html" + }, + { + "id": "dmemo-D11-8-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-5", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Conditional relief tariff items\n1. Conditional relief tariff items reduce or eliminate the rates of duty that would otherwise apply to goods, provided the conditions of relief imposed under the tariff item are satisfied.\n2. Such tariff items include distinctive wording that relates the imported good to the specific condition that it must fulfill. Examples of such wording include:\n- \"for use in\"\n- \"for use in the manufacture of\"\n- \"for use by\"\n- \"for use during\"\n- \"for use on\"\n- \"for the repair or remanufacture\"\n- \"for (followed by a specified condition clearly based on the actual use of the goods)\"\n- \"imported by\"\n- \"imported during the period\"\n- \"on condition that\"\n- \"to be employed\"\n- \"when certified by\"\n- \"which enter into the cost of\"\n3. The specified conditions must be satisfied by either the importer or by persons who purchase or otherwise acquire the imported goods.\n4. The conditions specified often relate to some action or use of the goods that can only be realized and confirmed after importation. For that reason, CBSA has established an administrative policy that allows importers to claim the benefit of the conditional relief at the time of accounting and before the conditions are actually met. By claiming the benefit of the conditional relief tariff item, the importer is making a declaration that the conditions of relief will be met and substantiated by documentation to that effect. Disposition of goods by the importer or subsequent owner in a manner that does not meet the conditions specified requires a correction to the declaration and payment of any duties owing in accordance with the applicable legislative and regulatory provisions.\n5. In addition to the conditions specified in the text of the tariff item, importers relying on conditional relief relating to the \"use\" of the good are subject to specific record keeping requirements under the Imported Goods Records Regulations (Regulations).\n6. This memorandum applies not only to the conditional relief tariff items found in Chapter 99 of the Customs Tariff but also those conditional relief tariff items found throughout the Chapters 1 through 97. For example, tariff item 1504.10.10 provides for \"Fish-liver oils and their fractions\" but only if it is \"for use in the manufacture of medicaments\".\n7. Only goods, for which a conditional relief tariff item exists, that are used in the manner specified qualify for the benefits of that provision. For example, fish-liver oil used to manufacture something other than medicaments, such as dog food, does not meet the terms of tariff item 1504.10.10 .\n8. Goods for which the benefits of a conditional relief tariff item were claimed that were subsequently used in a manner not complying with the relief conditions are considered to have been diverted from the required use ( see Diversion of Goods ).\nDefinition of \"for use in\"\n9. Subsection 2(1) of the Customs Tariff defines the term \"for use in\" as meaning \"that the goods must be wrought or incorporated into, or attached to, other goods referred to in that tariff item.\"\n10. The terms \"wrought into\" and \"incorporated into\" reflect physical incorporation into the \"other goods\".\n11. The term \"attached to\" does not require a permanent connection, and includes goods which may be detached from the \"other goods\" (e.g. a music CD). In the case of electronic goods, a connection for the transfer of data via wireless technology is considered to be \"attached\".\n12. Other than \"for use in\", none of the terms noted in paragraph 2 above are defined by legislation. This memorandum provides the CBSA's position as to how they will be administered.\nChapter 99 conditional relief items\n13. As required in Note 3 to Chapter 99 of the Customs Tariff , goods must first be classified under Chapters 1 to 97, before determining eligibility for provisions found in Chapter 99.\n14. The determination of eligibility of a good for a conditional relief tariff item of Chapter 99 is distinct from the tariff classification of that good under Chapters 1 to 97.\n15. To claim the benefits of a conditional relief tariff item in Chapter 99:\n- the ten-digit classification number applicable to the goods under Chapters 1 to 97 must be entered in the Classification number field of the Customs Accounting Declaration ( CAD ); and\n- the appropriate Chapter 99 tariff item must be selected in the Tariff code field.\n16. For example, dried apples are classified under tariff item 0813.30.00 (classification number 0813.30.00.00 ) and are specifically named in tariff item 9905.00.00 . The latter tariff item relieves duty for products that are: (i) for use during the Passover holiday, (ii) marked as such and (iii) imported during the period specified in the tariff item. Entering \"0813.30.00.00\" in the Classification number field and selecting \"9905\" in the Tariff code field will relieve duty for qualifying dried apples.\nClaiming relief at the time of accounting\n17. Most conditional relief tariff items set conditions that will only be met after the goods are imported.\n18. In those cases, the CBSA allows importers to claim the conditional relief at the time of accounting provided that:\n- the goods are described in the tariff item\n- the goods are capable of meeting the conditions of relief; and\n- the importer has a reasonable expectation that the conditions of relief will be met.\n19. In the example cited in paragraph 7 above, a manufacturer does not have a reasonable expectation at time of importation that the conditions of relief will be met if they import fish-liver oil for dog food.\n20. However, if that importer also manufactures medicaments, or distributes fish-liver oil to manufacturers of medicaments, they would have a reasonable expectation that fish-liver oil imported for those purposes would be used in a qualifying manner.\n21. As another example, an importer of automotive paint that has a purchase order or supply contract with a manufacturer of automobiles may, at the time of importation, claim the benefits of tariff item 9959.00.00 that provides, in part, for \"Materials of Section III, VI, VII, XI, XIII, XIV or XV… for use in the manufacture of… passenger automobiles…\".\n22. Automotive paint, which is a product of Section VI of the Customs Tariff , is clearly suitable for use in the manufacture of automobiles and the importer has an expectation that they will sell or dispose of the goods to a purchaser that will use the paint in a manner that meets the qualifying conditions. The requirements set out in paragraph 18 above would be met.\n23. However, importations of automotive paint would not qualify for conditional relief for an importer that supplies the same paint to automotive repair shops rather than automobile manufacturers.\n24. Claiming the benefit of a conditional relief tariff item at the time of accounting is a declaration under section 32 of the Customs Act . Doing so when there is no reasonable expectation that the conditions of relief will be satisfied would be considered a false declaration; for example, claiming the benefits of tariff item 9959.00.00 for paints not suitable for automobile manufacturing (e.g., interior latex house paint).\nDiversion of goods\n25. Diversion occurs when the conditions for which an imported good was granted relief of duty are no longer met.\n26. Subsection 32.2(6) of the Customs Act obligates importers to treat diversions as an incorrect declaration of tariff classification that must be corrected by the importer under subsection 32.2(2).\n27. Section 2 of the Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations extends this obligation to all subsequent purchases or owners.\n28. Since any subsequent owner of the imported goods for which certification of actual use is required must advise the importer of any diversion, the importer must ensure that subsequent owners of the goods are aware of this responsibility. Subsequent owners of the imported goods must report diversions to their supplier within 90 days of the date that the diversion occurred.\n29. That same subsection further obliges the importer to correct the declaration of tariff classification within 90 days of being notified that a diversion has occurred.\n30. Once goods have been diverted, the importer must correct the declaration and pay the duties owing. There is no provision that allows for a refund should the goods at a later time be used in a qualifying manner.\n31. For example, tariff item 8214.90.10 provides duty free entry for \"Clippers for animals, for use on the farm\". If the clippers were imported for use on a farm and subsequently sold for use in a municipal veterinary clinic, the clippers would be considered diverted from the specified use, even if at a later date they are sold for use, once again, on a farm.\n32. Certain goods, by their very nature (e.g. clippers for animals) may be used interchangeably for both qualifying and non-qualifying uses. Such \"interchangeable goods\" have a high risk of diversion to a non-qualifying use. Therefore, the benefits of a conditional relief tariff item should only be claimed if the importer has a reasonable expectation that the conditions of relief will be met.\n33. Any non-qualifying use of goods when conditional relief was claimed constitutes a diversion. The obligation to correct a declaration, including due to diversion, lasts for four years from the date of accounting for the goods. Any disposition of goods for which the importer does not obtain the documentation required under the Imported Goods Records Regulations constitutes a failure to meet the conditions of relief.\n34. Subsection 32.2(4) establishes the four year time period during which diversions from the qualifying conditions must be reported.\n35. Goods in inventory have neither fulfilled the conditions for relief nor been used in a non-qualifying manner. But provided the goods are capable of satisfying the criteria, and there is a reasonable expectation that they will do so, they are not considered to have been diverted.\n36. However, if goods in inventory will not be used in a qualifying manner within four years of the date of accounting, they have not met the conditions of relief and the importer must correct their declaration.\nDiversion of goods: Exemptions\n37. The Diversion of Imported Goods Exemption Regulations exempts imported goods that are temporarily diverted to respond to an emergency situation for the duration the goods are used in response to the emergency, or if they are consumed in the response to an emergency, from the obligation to make a correction based on diversion as per subsection 32.2(6) of the Customs Act .\nReporting diversion\n38. Multiple corrections may be required if portions of the goods are diverted to a non-qualifying use at different times.\n39. For example, 800 litres of fish-liver oil is imported with the benefits of tariff item 1504.10.10 claimed. If it is sold 200 litres at a time to different purchasers, and one or more of the purchasers do not manufacture medicaments, each sale of the oil for a non-qualifying use is a separate diversion and each must be reported.\n40. To correct a declaration of tariff classification involving diverted goods, a fully completed CAD , must be submitted. For instructions on how to complete a CAD , please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\nDate of liability for duties\n41. Where the conditions of relief have never been met, the liability for duties and taxes begins on the date of accounting.\n42. Where the conditions of relief have been met and the goods are subsequently diverted to a non-qualifying use, the date of liability for duties and taxes is the date the diversion occurred.\nReason to believe\n43. Reason to believe that a diversion has occurred starts on the date that the importer has specific information that the conditions for which relief of duty was granted are no longer met.\n44. If the importer makes any non-qualifying use of the goods, they are considered to have specific information that the goods no longer meet the conditions of relief.\n45. Where the importer sells or otherwise disposes of the goods without obtaining certification of actual use, the importer is considered to have specific information that the goods no longer meet the conditions of relief as of the date of the related sales invoice, lease agreement, contract, work order, or other document. Such goods are considered to have never qualified for the conditional relief, and the importer must correct their declaration.\n46. Where there is more than one such document the one dated closest to the date of importation applies.\nClaiming the benefits of a conditional relief tariff item after the initial accounting\n47. To claim the benefits of a conditional tariff item after the goods are accounted for, the documentation specified in the Imported Goods Records Regulations must be presented along with the CAD .\n48. Such claims are to be made under paragraph 74(1) (f) of the Customs Act and must be made within four years of the date of accounting.\n49. As stated in subsection 74(5) of the Customs Act , \"…a denial of an application for a refund under paragraph (1)( c .1), ( c .11), (e) , (f) or (g) on the basis that complete or accurate documentation has not been provided … is not to be treated for the purposes of this Act as if it were a re-determination under this Act of origin, tariff classification or value for duty.\" Therefore, a denial based on failure to provide documentation is not subject to any further request for re-determination under section 60 of the Act.\n50. However, in the event of such a denial, the importer may resubmit a request under paragraph 74(1) (f) of the Customs Act , provided they are still within the four-year time limit.\nAudits, verifications and penalties\n51. CBSA officers may perform periodic compliance verification audits or reviews under the authority of sections 42 and 42.01 of the Customs Act .\n52. Confirmation of the certification of actual use of the goods by subsequent owners may form part of such verifications.\n53. Goods found to have been incorrectly declared under a conditional tariff item, or diverted to a non-qualifying use, will be subject to a re-determination or further re-determination of the tariff classification.\n54. Any verification of the use of a conditional relief tariff item will consider only those goods that have been put into use by the importer, or have been sold, leased or disposed of in some manner after importation. The actual use of the goods that are still in the importer's inventory will not be at issue.\n55. In addition to the amount of duties owing, every person who fails to correct a declaration of tariff classification in accordance with subsections 32.2(2) of the Customs Act may be subject to a penalty under the Administrative Monetary Penalty System pursuant to section 109.1 of the Customs Act . Details are available in Memorandum D22-1-1: Administrative Monetary Penalty System .\nAdditional information\n56. For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Information on how to obtain an advance ruling may be found in Memorandum D11-11-3: Advance Rulings for Tariff Classification .\n57. An advance ruling may only consider the potential of the goods to satisfy the conditional relief requirements of a tariff item. An advance ruling does not impact the record keeping obligations including any obligations to demonstrate actual use nor does it impact the obligation that the importations actually satisfy the conditions for relief.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html" + }, + { + "id": "dmemo-D11-8-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-5", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff – Subsection 2(1) and Note 3 to Chapter 99\n- Customs Act – Subsections 32.2(2) and 32.2 (6)\n- Diversion of Imported Goods Exemption Regulations – Sections 1, 2 and 3\n- Imported Goods Records Regulations\n- Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations – Section 2\nRelated D memoranda\n- Memorandum D11-8-6: Interpretation of Section 3 of the Imported Goods Records Regulations\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD11-8-5 dated April 17, 2015\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch\nContact us\nContact border information services\nRelated links\n- CARM: The new way to assess and pay duties and taxes on imported commercial goods\n- Onboarding documentation", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-5-eng.html" + }, + { + "id": "dmemo-D11-8-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-6", + "marginal_note": "Legislation", + "part": "Interpretation of Section 3 of the Imported Goods Records Regulations", + "division": "", + "heading": "", + "text": "Customs Act\nCustoms Tariff\nImported Goods Records Regulations\nRefund of Duties Regulations", + "history": "", + "last_amended": "2020-03-12", + "current_to": "2020-03-12", + "citation": "Memorandum D11-8-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html" + }, + { + "id": "dmemo-D11-8-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-6", + "marginal_note": "Guidelines and general information", + "part": "Interpretation of Section 3 of the Imported Goods Records Regulations", + "division": "", + "heading": "", + "text": "General considerations for the keeping of records regarding conditional relief tariff items\n1. While proof of actual use is not required to be provided at the time of importation, section 40(1) of the Customs Act (Act) requires that importers maintain records in respect of imported goods, make the records available upon request and answer truthfully any questions asked about the records.\n2. As specified in section 2(1) of the Imported Goods Records Regulations (Regulations), such records must be maintained for six years following importation.\nReleased free of duty\n3. Section 3 of the Regulations relates to imported goods “ that have been released free of duty or at a reduced rate of duty ” under a conditional relief tariff item (i.e., a tariff item under which the relief or reduction in the rate of duty is conditional on a particular use, or other requirement with respect to the goods). Thus, “ released free of duty or at a reduced rate of duty ” means that when goods are accounted for, at or after release, they are duty-free or subject to a reduced rate of duty.\n4. Section 32(1) of the Act requires that goods be accounted for, and all duties paid, prior to the release of goods. However, section 32(2) of the Act allows for goods to be accounted for after release in specified circumstances. The requirement to keep records that demonstrate that the goods are capable of satisfying any condition(s) for the relief of duty are entirely distinct and separate from whether such records actually demonstrate that the condition(s) of relief have been met. The documentation required to support a refund claim demonstrating that the goods have been used in the manner specified under a conditional relief tariff item is listed in paragraph 29 of the Refund of Duties Regulations\nSection 3(a)\n5. Section 3(a) of the Regulations requires the importer or owner of goods to maintain a certificate or other record that proves the actual use made of imported goods subject to the conditional relief of duties.\n6. Documentation to prove actual use must:\n- (i) identify the importation of the good (e.g., transaction number, applicable conditional relief tariff item number)\n- (ii) provide the user's name, address and occupation and\n- (iii) state the actual use made of the goods\n7. Imported goods subject to the conditional relief of duties that are sold by the importer to a purchaser that then uses them in a qualifying manner may still meet the conditions for the relief of duty. However, the importer must obtain and keep the required certificate or record signed by the purchaser affirming its use of the goods.\nParagraph 3(a.1)\n8. The Regulations were amended on April 1, 2015 , retroactive to June 28, 2013 to add Paragraph 3(a.1). It relates specifically and exclusively to goods that have been released free of duty when claiming the benefits of tariff item 9948.00.00. It stipulates that the record required to substantiate actual use under conditional relief under tariff item 9948.00.00 is “ an attestation signed by the person who imports the goods or causes them to be imported ”.\n9. The attestation of actual use must provide:\n- (a) the name, address and occupation of the person signing the attestation\n- (b) the intended use of the commercial goods and\n- (c) sufficient detail to confirm the goods meet the terms of tariff item 9948.00.00 (i.e., that they are “articles” and that they are “for use in” a good enumerated in the tariff item); see Memorandum D10-14-51 Tariff Classification Policy: Tariff Item 9948.00.00 for further details).\nSection 3(b)\n10. Section 3(b) of the Regulation requires that importers produce records that duties owing have been paid if goods that were imported duty-free , or a reduced rate of duty, were not used in a qualifying manner.\nAdditional Information\n11. Please consult Memorandum D11-8-5 Conditional Relief Tariff Items for further information about the use of conditional relief tariff items, including the documentary requirements for requests for refund.\n12. For certainty regarding the tariff classification of a product, importers may request an Advance Ruling for tariff classification. Details on how to make such a request are found in CBSA Memorandum D11-11-3 , Advance Rulings for Tariff Classification .\n13. An Advance Ruling does not in any way address the record keeping obligations including any obligations to demonstrate actual use nor, does it address the obligation satisfy the conditions for relief.\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2020-03-12", + "current_to": "2020-03-12", + "citation": "Memorandum D11-8-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html" + }, + { + "id": "dmemo-D11-8-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-6", + "marginal_note": "Appendix", + "part": "Interpretation of Section 3 of the Imported Goods Records Regulations", + "division": "", + "heading": "", + "text": "Attestation\n(Insert the importer name, address and contact information) (Insert the broker or agent name and address [if applicable])\nDescription of Goods\n(Insert the description of the article [e.g., product name, model number, etc.])\nAttestation\nThe above described article is classified under (insert the tariff classification number), with the conditional relief benefits of 9948.\nI, (insert name of the individual signing the attestation) in the occupation of (insert occupation of the individual signing the attestation) hereby attest that the above described article has been imported into Canada to be “for use in” a good listed in 9948.\nDate: Signature:", + "history": "", + "last_amended": "2020-03-12", + "current_to": "2020-03-12", + "citation": "Memorandum D11-8-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html" + }, + { + "id": "dmemo-D11-8-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-8-6", + "marginal_note": "References", + "part": "Interpretation of Section 3 of the Imported Goods Records Regulations", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: HS 9948.00 Legislative references: Customs Act Imported Goods Records Regulations Customs Tariff Refund of Duties Regulations Other references: D11-8-5 , D11-11-3 , D17-2-1 Forms B2 Superseded memorandum D: D11-8-6 dated August 19, 2015", + "history": "", + "last_amended": "2020-03-12", + "current_to": "2020-03-12", + "citation": "Memorandum D11-8-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html" + }, + { + "id": "dmemo-D11-10-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-10-2", + "marginal_note": "Summary", + "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity", + "division": "", + "heading": "", + "text": "This memorandum outlines and explains a process to be adopted by the Canada Customs and Revenue Agency in the administration of a segment of the Customs and Excise Offshore Application Act (CEOAA). Specifically, this paper will identify seismic vessel activity and their reporting requirements to the CCRA . Procedures and monitoring processes covering seismic vessel activity in Canadian waters will be outlined and regional responsibility centres will be identified and defined.", + "history": "", + "last_amended": "2003-07-18", + "current_to": "2003-07-18", + "citation": "Memorandum D11-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html" + }, + { + "id": "dmemo-D11-10-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-10-2", + "marginal_note": "Background", + "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity", + "division": "", + "heading": "", + "text": "1. As dictated by the Customs and Excise Offshore Application Act , the Tariff Classification and International Nomenclature Division (TCIND) responds to requests for \"duty exemptions\" based on information submitted by owners/contractors/oil and gas companies using seismic vessels and their agents.\n2. For a number of years, seismic survey vessels have been operating along Canada's Atlantic and, more recently, Arctic coastlines. These vessels are engaged in locating potential oil and gas drilling sites on the continental shelf. Most survey activities take place outside Canadian territorial waters (12-mile limit) but within the Canadian Economic Zone (200-mile limit). This distinction is important because if a vessel enters the 12-mile limit, or attaches itself to the seabed within the Canadian economic zone, the vessel would then be subject to duty.\n3. In order to operate along Canada's coastline, vessels require a coasting trade license, which is obtained through the Carrier and Cargo Policy Section of the CCRA . When an application for a coasting trade license is submitted to the Carrier and Cargo Policy Section, a request for a \"duty exemption\" is also submitted by the importer/agent to TCIND . Generally, when the Carrier and Cargo Policy Section issues a license, it is with the proviso that appropriate duties and taxes are paid.\n4. In the past, the applicant or their agent has submitted to TCIND , the name of the vessel, period of time it will be operating along the coastline, and the geographic coordinates of the seismic survey area. If the geographic coordinates are beyond Canadian territorial waters, a letter is issued by Customs advising the importer/agent that the vessel is not subject to a duty as long as it conforms to the appropriate regulations specified by the Customs and Excise Offshore Application Act .", + "history": "", + "last_amended": "2003-07-18", + "current_to": "2003-07-18", + "citation": "Memorandum D11-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html" + }, + { + "id": "dmemo-D11-10-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-10-2", + "marginal_note": "Guidelines and General Information", + "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity", + "division": "", + "heading": "", + "text": "5. The regions began to administer this program effective April 1, 2003 . The regions now have the authority to draft and sign the letters of approval (Appendix A). TCIND is responsible for developing the policy framework in consultation with the regions and stakeholders, and providing functional guidance to regional officers as required.\n6. Due to the interaction between the importer/agent and the Customs' regional office, the importer/agent sends their request under this program directly to the appropriate Customs region. Regional CCRA officials decide, based upon the criteria provided by the operator, whether or not the vessel is subject to duties, and respond by issuing a customized letter detailing this.\n7. A special \"letter of application\" (Appendix B) has been designed outlining the requirements expected by the Agency. This application letter is available at the CCRA regional offices. Importers/agents can then apply directly to the appropriate regional office for confirmation of dutiable status. The regional office, after reviewing all of the information provided by the importer/agent, will then draft, sign, and issue the letter on behalf of the CCRA .\n8. Operators should be aware that their activity and conformance to the terms of their letter from the CCRA will be monitored in a number of ways, including the use of an internet site entitled \"Innav.\" This site provides access to information on commercial marine traffic in Eastern and Northern Canada. This system will best suit our purposes for monitoring vessel activity and allow us to search for a given vessel; visualise the position of vessels on an electronic chart; and allow hyperlink access to internet sites of ports visited by the vessels.\n9. Since April 1, 2003 , regional officers are responsible for the following:\n- drafting and issuing letters of concurrence to the importer/agent - the regions will keep one proof for records purposes and fax a copy to: Carrier and Cargo Policy Section Import Process Division Operational Policy and Coordination Directorate Customs Branch Canada Customs and Revenue Agency 8th floor, 191 Laurier Avenue West Ottawa ON K1A 0L5 Telephone: (613) 954-7204 Facsimile: (613) 957-9717\n- responding to applications received from importers/agents - this includes verifying that the importers/agents have provided all information required;\n- providing information on CCRA and the CEOAA to interested parties;\n- consulting on an \"as needed\" basis with the Petroleum Boards - this includes occasionally referencing the Petroleum Boards' respective websites and reviewing field operations reports submitted by the seismic operators;\n- periodically monitoring for the exact whereabouts of any seismic vessel at any given time;\n- reporting (annually) on incidents of non-compliance.\n10. The importers/agent's will be responsible for providing the following information with their application:\n- vessel specifications, including the vessel's name, registry and ownership;\n- length of time the vessel will be conducting seismic activities in Canadian waters;\n- exact coordinates and map of grid/area of exploration; and\n- ship's itinerary detailing any planned docking in Canadian ports.\n11. Requirements\n- The importer/agent must submit their application at least 2 to 3 weeks before exploration activities commence.\n- Each application must be specific only for the vessel under contract.\n- The importer/agent can identify 2 or more exploration periods, but must provide specific criteria for all scheduled activities.\n- In the case of emergencies, i.e., unavailability of a seismic vessel, the importer/agent must make every attempt to contact the CCRA to inform them that the scheduled vessel will not be performing its activities. Subsequently, the letter of concurrence provided by the Department will be considered null and void.\n- The importer/agent must understand that, if the vessel is found to not conform to it's implied itinerary, the provisions of this letter will be revoked and all applicable taxes will be payable as soon as possible.\n- The importer/agent may apply by mail, fax or electronic correspondence.\nAppendix A\nImporter's/Agent's Name and Address\nFile Number Date\nDear XXXXXX:\nThis refers to your facsimile letter of XXXXXX, regarding the dutiable status of the seismic survey ship \" name of vessel .\"\nFollowing a review of the information before the Canada Customs and Revenue Agency, the \" name of vessel \" will not be subject to the assessment of customs duties. This is conditional that there will be no deviation from its' intended use for the following time period:\nNAME OF VESSEL - period vessel will be in Canadian waters (from month to month).\nAccordingly, the issuance of a coasting license in this instance would be made without regard to the criteria found in paragraph 4(1) (c) of the Coasting Trade Act (i.e. the payment of customs duties).\nIt should be noted that this decision only applies to the vessel indicated above. The dutiable status of other vessels wishing to operate on Canada's continental shelf will be determined on a case-by-case basis.\nShould you have any additional questions, please do not hesitate to contact me, at (XXX) XXX-XXXX .\nYours sincerely,\n(Name of Regional Officer) Client Services Officer Appropriate Region Canada Customs and Revenue Agency\ncc: Carrier and Cargo Policy Section\nAppendix B\nRegional Office Canada Customs and Revenue Agency\nDear XXXXXX (name of Regional Client Services Officer):\nThis is our application regarding the dutiable status of the seismic survey ship \"name of vessel.\"\nThe XXXXXX will be conducting a 2-D seismic survey in waters off the eastern coast of Newfoundland and on the Labrador Shelf, exclusively in the Continental Shelf Zone, from September 30, 2003 to December 30, 2003 .\nNAME OF VESSEL - period vessel will be in Canadian waters (from month to month)\nEXACT COORDINATES - include map of area of exploration\nVESSEL'S FULL ITINERARY - include details re: any planned visits to Canadian ports\nDeclaration that, during the course of its' operations, the vessel will at no time attach itself to the seabed and will not perform any operations in the Territorial Sea Zone.\nOur client has advised that during its' operations, the vessel will at no time attach itself to the seabed and will not perform any operations in the Territorial Sea Zone.\nBased upon this information, please advise if the \" XXXXXX \" will be subject to the assessment of customs duties during its operations and whether the issuance of a coasting licence can be made without regard to criteria found in section 4(1) (c) of the Coasting Trade Act , i.e. payment of customs duties and GST.\nWe look forward to hearing from you on this matter.\nYours sincerely,\n(Name of importer/agent)", + "history": "", + "last_amended": "2003-07-18", + "current_to": "2003-07-18", + "citation": "Memorandum D11-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html" + }, + { + "id": "dmemo-D11-10-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-10-2", + "marginal_note": "References", + "part": "Administration Of The Customs And Excise Offshore Application Act - Seismic Vessel Activity", + "division": "", + "heading": "", + "text": "Issuing office: Trade Policy and Interpretation Directorate Headquarters file: N/A Legislative references: Customs Tariff Customs and Excise Offshore Application Act Coasting Trade Act Oceans Act Customs Act Other references: N/A Superseded memorandum D: N/A", + "history": "", + "last_amended": "2003-07-18", + "current_to": "2003-07-18", + "citation": "Memorandum D11-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-10-2-eng.html" + }, + { + "id": "dmemo-D11-11-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Legislation", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Customs Act Australia Tariff and New Zealand Tariff Rules of Origin Regulations Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (non- CUSMA Countries) Regulations General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations Most-Favoured-Nation Tariff Rules of Origin Regulations Valuation for Duty Regulations", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Guidelines and general information", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Definitions\n4. For the purposes of this memorandum, the following definitions apply:\nApplicant means the person requesting a National Customs Ruling Authorized Person any person who is authorized to transact business with the CBSA on behalf of another person (i.e. agents, brokers, trade consultants) CARM CBSA Assessment and Revenue Management CARM Client Portal (CCP) an online interface allowing a registered user to submit and respond to an application for a ruling, in addition to its withdrawal, modification or revocation National Customs Ruling (NCR) is a written statement by the CBSA , outlining how the provisions of existing customs legislation would apply to goods to be imported into Canada Person means an individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind Trade Chain Partner (TCP) person with a business number (BN9) and a program identifier (RM) (e.g. 123456789RM0001) including importers of goods in Canada, customs brokers, trade consultants, etc.\nGeneral\n2. An NCR will provide instruction concerning the CBSA ’s valuation, origin (non-Free Trade Agreement preferential tariff treatment or Most–Favored Nation (MFN) tariff treatment), or marking programs. NCR s are provided as an administrative service for the convenience and guidance of importers, foreign exporters, and foreign producers.\nNote: As of July 1, 2020 , the CBSA provides country of origin marking of goods rulings, including those requested for goods to be imported from the United States or Mexico, through the NCR program. For more information, refer to Appendix C of this memorandum and Memorandum D11-3-1 , Marking of Imported Goods.\n3. Requests concerning the tariff classification of goods are to be submitted as requests for advance rulings, pursuant to Memorandum D11-11-3 , Advance Rulings for Tariff Classification.\n4. Requests concerning the origin of goods and their entitlement to a preferential tariff treatment under Canada’s free trade agreements (FTAs) are to be submitted as requests for origin advance rulings pursuant to Memorandum D11-4-16 , Advance Rulings for Origin Under Free Trade Agreements.\n5. The CBSA has developed CARM to provide registered Trade Chain Partners (TCPs) with the ability to electronically submit requests for ruling decisions to the CBSA and to view their rulings via the CARM Client Portal. CARM facilitates the rulings process by introducing information technology in submitting and receiving rulings requests, and subsequent execution, further information, modification, or revocation of a ruling decision.\nWho may Request an NCR\n6. An importer, foreign exporter or foreign producer of a good, or an authorized person thereof, may request a valuation, origin or marking NCR . The NCR will be issued to the applicant.\nNote: Any authorized person who wishes to transact business with the CBSA on behalf of another person is responsible for ensuring that the proper authority has been delegated to them as per the requirements referenced in Memorandum D1-6-1 , Authority to Act as an Agent, or Memorandum D1-8-1 , Licensing of Customs Brokers. If submitting the request for delegated authority through CARM , refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n7. A request for an NCR can be submitted through the CARM Client Portal by an existing registered TCP .\nNote: For ease of reference, the links to the CARM Client Portal and the CARM Client Support Help Desk can be found in the “Additional Information” section of this memorandum.\n8. The CBSA may initiate and publish an NCR of general application for tariff classification, valuation, origin or marking to ensure consistency in the interpretation of legislation and trade program requirements (e.g. in response to a request by industry or to reflect the findings of a general policy review, verification activity, or court decision).\nHow to Request an NCR\n9. The CBSA has set a standard for issuing an NCR within 120 days of receiving complete information. When laboratory or other particularly complex analysis is required, the standard shall remain at 120 days.\nNote: All correspondence throughout the NCR process will be via mail, by e-mail , or through the CARM Client Portal, depending on the method chosen by the applicant to communicate with the CBSA .\n10. If submitting through CARM , for information on the registration and account setup, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n11. Once the TCP has registered and created an account in CARM , they must follow the Completing Portal Setup steps to gain access to the CARM Client Portal, the interface used to submit an application for an NCR and where the application is processed. For more information, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n12. An NCR request can also be submitted in the form of a letter or an e-mail, in English or in French, and must be signed by the applicant or a person authorized by the applicant to make the request. The person who signs the application for an NCR should have knowledge of the goods pertaining to the request. The CBSA may decline the issuance of the NCR if these conditions are not fulfilled.\n13. The CBSA has enhanced the NCR program by publishing NCR s in their entirety, in both official languages on the CBSA website and with the applicant’s consent. Consequently, an applicant’s NCR request must include one of the consent to publish statements provided in Appendix D of this memorandum, to either grant or withhold consent to the publication of their NCR in its entirety on the CBSA website. Failure to provide either consent statement will result in the request for an NCR to be considered incomplete and declined.\n14. For the purposes of efficiency, the CBSA encourages the exchange of information by e-mail with the applicant. If an applicant chooses to exchange information by e-mail with the CBSA , they must provide a valid e-mail address as well as the consent to exchange information by e-mail with the CBSA statement found in Appendix E of this memorandum.\n15. A request must include a statement that indicates that, to the applicant’s knowledge, the issue in the request is not currently the subject of another/separate request for an NCR , a re-determination, a verification, an administrative review or appeal, a judicial or quasi-judicial review, and if so, a brief statement setting forth the status or disposition of the matter.\n16. A request must include a statement as to whether an NCR or other instruction on the issue had been requested previously from the CBSA and, if so, the result of any previous request.\n17. If the applicant is aware of any request for a re-determination , a further re-determination or a review or dispute of an NCR on an identical or similar good or, in the case of valuation, an import scenario that the CBSA , the Canadian International Trade Tribunal (CITT), or the courts have not yet decided/ruled on, the applicant must disclose this information in the request for an NCR .\n18. NCR requests should be sent by registered (traceable) mail or by e-mail to the responsible office of the Trade Operations Divisions. If the applicant has an office in Canada, the request should be sent to the office responsible for the region in which the applicant’s office is located; this also applies to non-resident importers who have an office in Canada. If the applicant does not have an office in Canada, the request for an NCR should be sent to the office responsible for the region that serves the area where the majority of importations are expected to occur. The regional CBSA office will redirect the request for an NCR , if required. A list of the regional offices for Trade Operations Divisions is available on the CBSA web site.\nNote: An applicant should not submit an NCR request for the same good in multiple regions, as it undermines the integrity and value of the NCR program. Upon its issuance by the CBSA , the NCR will apply throughout Canada, regardless of the region in which the applicant’s request was submitted and the region(s) into which the goods, that are the subject of the NCR , are ultimately imported. This will ensure consistent application of the NCR to imported goods.\n19. A valuation NCR will, based on the information provided by the applicant,\n- (i) address the issue in the applicant’s request and\n- (ii) provide instruction on the specific element(s) of the valuation legislation in the Customs Act (the Act) referenced in the request. For more information and instructions on requests for valuation NCR s, refer to Appendix A of this memorandum\nNote: Separate requests for valuation NCR s must be submitted to address importations made in different circumstances.\n20. An origin NCR will identify whether a good qualifies under a specific tariff treatment, aside from those established pursuant to Canada’s FTA s. For more information and instructions on requests for origin NCR s, refer to Appendix B of this memorandum.\n21. A marking NCR will indicate whether a good imported to Canada is required to be marked or not, the appropriate country to be indicated if marking is required, and the acceptable method and manner of marking the goods. For more information and instructions on requests for a marking NCR , refer to Appendix C of this memorandum.\n22. Requests for origin or marking NCR s must be limited to individual goods. However, a request involving the origin or marking of a range of goods may be considered if the goods in question are so similar that a decision on one model or style of the good can be considered representative of other models or styles. The decision to accept an origin or marking NCR request for a range of goods shall be made at the discretion of the CBSA , and no request will be accepted that would result in the issuance of an NCR for more than five separate goods produced by a single producer. Documents and correspondence that may be required in support of an origin or marking NCR request are provided for in Appendices B and C of this memorandum.\nNote: For those who have previously received a North American Free Trade Agreement (NAFTA) country of origin marking advance ruling, please note that the ruling and any modifications to the latter are only valid until June 30, 2020. For information on country of origin marking ruling requests, including those submitted under the Canada-United States-Mexico Agreement (CUSMA), refer to the instructions contained in Appendix C of this memorandum.\n23. At any time during the course of reviewing and processing an NCR request, the CBSA may solicit additional information from the applicant. The applicant will be given a period of 30 calendar days from the date of the letter (or such longer period as the letter may provide) to supply any additional information that is requested. If no response to the letter or through the CARM Client Portal is received within the time allotted, the NCR request will be closed administratively and considered withdrawn. If submitting through CARM , refer to the information on how to provide supplementary information in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n24. It is the applicant’s responsibility to provide complete and accurate information in support of the subject in the NCR request. The CBSA will not issue an NCR where the information provided is incomplete or inaccurate.\n25. In circumstances where the CBSA deems it unreasonable to require an applicant to gather and submit the information normally included with an NCR request (for example, requests for non-commercial “one-time only” importations), the CBSA will alternatively provide written instructions to the applicant in lieu of an NCR .\n26. A request for an NCR may be withdrawn by the applicant at any time before an NCR is issued either by mail, e-mail or through the CARM Client Portal. If submitting by mail or e-mail, the applicant must inform the CBSA office responsible for processing the NCR . Should the CBSA identify any issues in cases where an NCR request is withdrawn, the CBSA may later pursue the matter with the importer, foreign exporter or foreign producer, in respect of the NCR request.\nConfidentiality\n27. Any confidential business information contained in a request for an NCR or in a request for the review of an NCR will remain confidential. All information provided to the CBSA is protected from disclosure by section 107 of the Act. The only specific information with respect to an NCR that will be released to a party other than to the person to whom the ruling was issued, is whether a particular NCR number remains in effect or has been revoked or modified. Further information on the ruling must be obtained from the person to whom the ruling was issued. Alternately, if entitled to do so, a person may request that the CBSA issue them their own ruling on the subject. The CBSA will issue an NCR that contains confidential business information obtained by the CBSA from someone other than the applicant only with the permission of the owner of the confidential business information. However, if consent has been given to the CBSA to publish the NCR in its entirety, such information would be included.\nCircumstances where an NCR will be postponed\n28. Circumstances in which an NCR will be postponed include:\n- (a) where the request relates to an issue that is currently under a review by the CBSA , the CITT , or the courts\n- (b) where a verification is being conducted under section 42.01, and the outcome of the verification may affect the NCR request or\n- (c) the request involves an issue that is subject to legislative or regulatory amendment\n29. The CBSA authorizes an officer to postpone the issuance of an NCR in cases where policy interpretation is under review as a result of a legislative or regulatory change, a court decision or the implementation of an FTA .\n30. In cases of postponement of the issuance of the NCR , the CBSA will advise the applicant via the method chosen by the applicant to communicate with the CBSA , of the reasoning for the postponement, and when the process will resume.\nCircumstances where an NCR will not be issued and the request declined\n31. Circumstances in which it is not appropriate for the CBSA to issue an NCR include:\n- (a) where the request is hypothetical in nature\n- (b) where the request pertains to multiple goods such as the contents of commercial catalogues (except, in the case of a valuation NCR , to different goods imported in identical circumstances)\n- (c) where it is not possible to determine all the material facts (e.g., information required to determine the origin of the goods)\n- (d) where supplementary information was requested and not provided within 30 days or by a date as determined by the officer or\n- (e) where the request does not meet the requirements listed within this memorandum\n32. An NCR request will also be declined when a consent statement is not signed, an importer’s business number is not provided (where the applicant is an importer), or there is no signed authorization for representation (where the applicant is said to be an authorized person).\n33. An NCR will not be issued where necessary information is not provided in support of an applicant’s request. Refer to Appendices A, B and C of this memorandum for information that may be required to support an NCR request.\n34. The CBSA will inform the applicant in writing, via the applicant’s chosen method of communication, of the reason(s) why an NCR will not be issued. This does not preclude an applicant from submitting a new request which meets the conditions described in this memorandum.\nModification or revocation of an NCR\n35. An NCR is effective on the date on which it was issued, or on such a later date as may be specified in the NCR and will remain valid until it is either modified or revoked. At any time, the CBSA may review an NCR to confirm its continued validity. As a result of the review, the CBSA may retroactively modify or revoke an invalid or incorrect NCR . Should the CBSA believe it is necessary to modify or revoke an NCR , the applicant will be advised accordingly and invited to present additional information.\n36. If a modification is requested through CARM by the applicant, refer to the applicable document in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n37. In cases of an NCR modification or revocation, the CBSA may, under its own initiative or upon receipt of a request from the applicant, delay the effective date of the modification or revocation for a period of up to 90 calendar days from the date of issue. Such a delay shall be granted to the applicant, provided they can demonstrate to the satisfaction of the CBSA that they relied in good faith and to their detriment on the NCR . The delay shall apply with respect to goods covered by the NCR that are imported by the applicant or any other person importing those goods directly from that applicant. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation tending to establish that contracts for, and production of goods to be imported after the modification or revocation, were arranged prior to the modification or revocation and shall specifically identify the NCR on which reliance is claimed.\n38. An application for postponement of the effective date of the modification or revocation should be made in writing, to the office that issued the modification or revocation, within 90 days from the issuance of the modification or revocation, or within 90 days of receipt of a reassessment of goods imported in the 90-day period after the issuance of a modification or revocation.\n39. A modification or revocation of an NCR issued may be applied retroactively to goods imported before the modification or revocation is issued in the following circumstances:\n- (a) there was a failure to act in accordance with the terms and conditions of the ruling, which might include, inter alia (i) a request for an NCR containing a misstatement or omission of material facts (ii) the ruling, although correct when issued, ceased to be correct at a later date because there was a change in the material facts or circumstances upon which the ruling was based and the CBSA was not notified. In such a case, the NCR may be retroactively revoked or modified to the date of the change in the material facts or circumstances\n- (b) the modification or revocation being to the benefit of the applicant who requested the ruling\nNote: It is the responsibility of the applicant to notify the CBSA of a change in material facts or circumstances.\n40. If, subsequent to an NCR being issued, the CBSA is notified or becomes aware that there is a change or omission to the material facts or circumstances on which the NCR was based, the CBSA is not required to honour the NCR with respect to goods produced after the change and may retroactively modify or revoke the NCR to reflect these changes or omissions. In these instances, the modified or revoked NCR would be considered in effect from the date of the initial importation of the good, or as specified in the modified NCR or revocation letter.\n41. In a similar fashion, should the CBSA discover that the NCR issued is incorrect due to a CBSA interpretive or administrative error, the NCR will be modified or revoked. In such instances, the CBSA will consider and treat the original incorrect NCR as being valid from the effective date of the original NCR , to the day before the effective date of the modified NCR or revocation letter.\n42. In the event an authorized person has submitted multiple NCR requests for the same good on behalf of multiple applicants and the authorized person receives conflicting NCR s, the authorized person must notify one of the CBSA Offices of the Trade Operations Divisions from which an NCR was received. The CBSA will immediately undertake a review of the NCR s and, as appropriate, modify or revoke the existing NCR s. Any modified NCR will indicate its effective date and will be valid from that date forward.\n43. Depending upon the reason for modification or revocation, an importer may be obliged to self-correct any incorrect declarations or may ask for a refund, retroactive from the revocation date of an NCR to a maximum of four years. For more information on corrections, refer to Memorandum D11-6-6 , “Reason to Believe” and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty. For more information on refunds, refer to Memorandum D6-2-3 , Refund of Duties.\n44. If a CBSA , CITT , or court decision that conflicts with an NCR is reported to the CBSA in a request for a re-determination or further re-determination made under section 60 of the Act, and the subsequent decision supports the CBSA , CITT or court decision and not the NCR , a modified NCR will be issued that reflects the subsequent decision.\n45. Similarly, where an NCR is disputed and the subsequent decision made by the CBSA , the CITT , or any court, requires a change or revision to the NCR , that NCR will be modified or revoked. The modified or revoked NCR would be considered in effect from the date of the initial importation of the good, or as specified in the modified NCR or revocation letter.\n46. Where the CBSA determines that the information submitted in support of an NCR request differs from the facts in respect of importations subject to the NCR , the NCR will be revoked retroactive to its issue date and the CBSA will consider re-determination or enforcement measures provided for in the Act.\n47. The applicant will be advised of the results of the review and the validity of the NCR , via the method of communication chosen by the applicant. The 120 day service standard applies to a request for a modification of an NCR .\nReason to believe\n48. An NCR is considered to be a document providing specific information giving the importer “reason to believe” that a declaration is incorrect, in accordance with paragraph 1(e) of Memorandum D11-6-6 .\n49. When specific information that gives reason to believe was available to the importer before the NCR was issued, the importer has the obligation to make corrections to all incorrect declarations for same or similar goods that are the subject of the NCR , from the date on which the specific information was first available, up to a maximum of 4 years after the goods are accounted for.\nValidity of an NCR\n50. An NCR will be considered valid and will be honoured by the CBSA as long as the following conditions continue to apply to the ruling issued with respect to the subject goods or, in the case of valuation, the import scenario:\n- (a) all conditions in the ruling have been met and there were no misstatements or omissions of material facts relevant to origin or valuation\n- (b) the ruling has not been revoked or modified as a result of a dispute, determination, re-determination, further re-determination, or a change to the legislation upon which the NCR is based\n- (c) relevant CBSA legislation has not been amended\n- (d) an importation that has been accounted for in accordance with the instructions contained in an NCR is not successfully disputed or\n- (e) the duration of its applicability indicated in the NCR has not expired\n51. An NCR will apply only to the future importation of good(s) to which the ruling applies. As such, the information provided in support of the NCR request must relate to the anticipated future importation. For example, a request for an NCR on whether a good is entitled to MFA will not be considered if the information provided in support of the request relates only to a discontinued model of the good, or to a current model with requisite materials or production methods that differ from those to be represented in future importations.\nNote: It is the applicant’s responsibility to advise the CBSA of any changes to the information upon which an NCR was based.\n52. At the time of accounting for the goods, importers should indicate that they are in possession of a valid NCR by either attaching a copy of the NCR or by quoting the NCR (case) number on to their import documentation (i.e. Form B3-3 – Canada Customs Coding Form).\nConflicting rulings, re-determination and further re-determination\n53. An NCR will take precedence over any advice, opinion, etc., provided by the CBSA before or after the issuance of the NCR .\n54. If a person has been issued conflicting rulings or conflicting decisions under section 59, 60 or 61 of the Act for the same goods or, in the case of valuation, the same import scenario, the most recent decision will take precedence. If the original NCR requires a change or a revision, that NCR will be modified or revoked.\n55. In instances where the CBSA becomes aware of conflicting NCR s, re-determination or further re-determination , the Agency will immediately undertake a review of the issue and will, upon conclusion of that review, modify or revoke the incorrect ruling to resolve the matter.\n56. An importer, foreign exporter or foreign producer who disagrees with an NCR instruction may request an informal review before the importation of the good that is the subject of the NCR . The request should be made to the CBSA office that issued the NCR and should read “This is a request for an informal review of NCR (state the NCR (case) number)”.\nNote: The informal review process is not accessible through CARM . The request will need to be submitted in writing by mail or e-mail .\n57. The following information, as appropriate, must be provided in such a request:\n- (a) the number of the NCR that is the subject of the request or a copy of the NCR and\n- (b) the reason(s) for the request, including: (i) corrections to factual information about the goods (i.e. description, composition), including proof or substantiation, or in the case of a valuation NCR , to the factual information in respect of the legislated element(s) at issue (ii) arguments to contest the rationale provided by the CBSA in the NCR (iii) the number(s) of other similar or relevant NCR s and (iv) a statement that the goods, or in the case of a valuation NCR , the legislated element(s) at issue, are not the subject of a review or verification under the Act\n58. It is important to note that time standards for the submission of requests for self-correction or refund made under the Act are not protected during an informal review of an NCR for importations that have occurred since the NCR was issued. For more information regarding requests for self-correction or refund, refer to Memorandum D11-6-6 and D6-2-3.\n59. If the importation becomes the subject of a re-determination or verification under the Act before the informal review is completed, the CBSA will cancel the informal review. The applicability of the NCR on a going forward basis will be assessed as part of the re-determination or verification process.\n60. Where an NCR issued to a foreign exporter or foreign producer is modified or revoked, it will be the responsibility of the foreign exporter or foreign producer to inform the importer(s) of their goods of any changes to their NCR .\nDisputes\n61. An importer, foreign exporter or foreign producer who disagrees with the results of their NCR or informal review may challenge the decision by first importing and accounting for the goods in accordance with the NCR , and then submitting a Form B2 – Canada Customs – Adjustment Request, quoting in Field 37, the NCR (case) number and an explanation as to why the importer, foreign exporter or foreign producer believes the NCR (and therefore, the import accounting document) is incorrect. For more information regarding the adjustment process, refer to Memorandum D17-2-1 , The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request.\n62. Should the adjustment request be denied, a request for a re-determination or further re-determination under section 60 of the Act may be submitted as outlined in Memorandum D11-6-7 , Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency.\n63. Where an NCR is disputed and the subsequent decision made by the CBSA , the CITT , or any court, requires a change or revision to the NCR , that NCR will be modified or revoked as per the instructions above.\nThird party reliance on an NCR\n64. Although an importer may quote on their import declaration the number of an NCR that was issued to another specific importer, foreign exporter or foreign producer, the CBSA is not bound to recognize or adhere to the ruling’s content with regards to that importation. Quoting the NCR number on the import declaration will however, make the CBSA aware that there is an NCR which may relate to the goods or, in the case of valuation matters, the import scenario in question. Refer to Memorandum D17-1-10 , Coding of Customs Accounting Documents, specifically Field No. 22 – Description, for information on how to make reference to an NCR .\n65. Only the applicant to whom the NCR is issued may request a review or any revocation or modification of the NCR , and only the applicant will be notified if the NCR is revoked or modified by the CBSA . Additionally, only the applicant may request a postponement of the effective date of the revocation or modification of that NCR by up to 90 days. For these reasons, it is recommended that persons request their own NCR rather than rely on a ruling issued to another person.\nRecord retention and disposal\n66. The request for an NCR is subject to record retention and disposal procedures. The CBSA will retain the request for an NCR for a period of ten years at which time it may be disposed of in the appropriate manner. Should applicants wish to have their NCR request, and/or supporting literature returned to them, appropriate packaging, labelling, and postage must be provided to the CBSA at the time the request is made. The cost of returning the request to the applicant is at their expense.\nAdditional Information\n67. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\n68. For more information on CARM :\nCall toll free: 1-800-461-9999 (Option 2)\nFor the CARM Client portal login and the Onboarding documentation for managing rulings, refer to the website:\nhttps://ccp-pcc.cbsa-asfc.cloud-nuage.canada.ca/en/homepage\nIf further assistance or information is required, contact the CARM Client Support Help Desk by completing the web form at:\nhttps://contact.cbsa-asfc.cloud-nuage.canada.ca/csform-formulaire?lang=en_CA", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Appendix A", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Content of a valuation National Customs Ruling ( NCR ) requests\n1. The program described in this Appendix is administered by the CBSA for the convenience and guidance of importers, foreign exporters, and foreign producers with respect to customs valuation matters, and also to meet the requirements of Article 5.3, paragraph 1(b) of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) and Article 7.5, paragraph 4(b) of the Canada-United States-Mexico Agreement (CUSMA).\n2. This Appendix outlines the requirements for obtaining an NCR relating to the valuation of imported goods. Such an NCR will provide information concerning the issue in the applicant’s request and instruction on the specific method(s) or element(s) of the valuation legislation in the Customs Act referenced in the request.\n3. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required. The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n4. A valuation NCR request must include the following information:\n- (a) the request should be marked “Attention: Valuation National Customs Ruling Request”\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n- (b) name, mailing address, and e-mail address of the applicant (if the applicant chooses to exchange information electronically). If the applicant is an importer, the importer’s business number must be indicated. If an authorized person is submitting an NCR request on behalf of an importer, foreign exporter or foreign producer, the full name and address of the importer, foreign exporter or foreign producer must be indicated. As well, the importer, foreign exporter or foreign producer must provide a written statement indicating that the person is duly authorized to submit the request to the CBSA , on their behalf. The NCR will be issued in the name of the importer, foreign exporter or foreign producer\n- (c) name and telephone number of a contact person. This person must be someone with full knowledge of the issue that is the subject of the NCR request\n- (d) a narrative explaining the commercial circumstances in respect of the legislated valuation element(s) at issue\n- (e) principal ports of entry through which it is anticipated the good(s) to which the NCR will apply will be imported\n5. Documents identified in the following list may be required to be submitted in support of a valuation NCR request:\n- (a) commercial invoices\n- (b) credit notes\n- (c) purchase order confirmations\n- (d) sale agreements, contracts or bills of sale\n- (e) letters of credit\n- (f) evidence of proof of payment\n- (g) quota or licensing agreements\n- (h) warranty agreements\n- (i) conditions of sale, for example, information relating to trade-ins\n- (j) agreements or written contracts (for example, CBSA agreements)\n- (k) information identifying the purchaser in Canada of the good in accordance with section 2.1 of the Valuation for Duty Regulations , agreements to provide assists and agreements between third parties with information supporting the value and/or apportionment of the assist\n- (l) royalty agreements\n- (m) trade mark agreements\n- (n) licence fee agreements\n- (o) copyright agreements\n- (p) evidence of freight costs\n- (q) details of rebates\n- (r) information relating to the proposed point of direct shipment\n- (s) information which substantiates the value of identical/similar goods and\n- (t) detailed calculations indicating the applicability of the transaction value of identical goods method, transaction value of similar goods method, deductive, computed, or residual value methods, as appropriate", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Appendix B", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Content of origin “ Non-Free Trade Agreement (FTA) Preferential Tariff Treatment” or “ Most-Favored Nation Tariff (MFN) Treatment” National Customs Ruling (NCR) requests\n1. This Appendix outlines the requirements for obtaining an NCR relating to the origin of a good to be accorded:\n- the General Preferential Tariff (GPT), the Least Developed Country Tariff (LDCT), the Commonwealth Caribbean Countries Tariff (CCCT), the Australia Tariff (AUT) or the New Zealand Tariff (NZT) treatment (i.e. non-FTA preferential tariff treatment) or\n- the MFA tariff treatment\nNote: The program described in this Appendix with respect to MFA tariff treatment is administered by the CBSA to satisfy the requirements of the World Trade Organization Agreement on Rules of Origin.\n2. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required. The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n3. An origin NCR request should be marked “Attention: [see paragraph 1 and indicate the tariff treatment sought] = National Customs Ruling Request”.\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n4. An origin NCR request must include the name, mailing address and e-mail address of the applicant (if the applicant chooses to exchange information electronically). Where the applicant is:\n- (a) the importer of the good, also include the importer’s business number, the name and address of the foreign exporter and, if known, the foreign producer of the good\n- (b) the foreign exporter of the good, also include the name and address of the foreign producer and importer of the good, if known or\n- (c) the foreign producer of the good, also include the name and address of the foreign exporter and importer of the good, if known\n5. Include the name and telephone number of a contact person. The contact person must be someone with full knowledge of the subject good and the circumstances of the importation under consideration.\n6. Indicate the principal port(s) of entry through which it is anticipated the good, that is the subject of the NCR request, will be imported.\n7. An origin NCR may only be issued to determine the originating status of a good in accordance with the rules of origin applicable to the tariff treatment to be claimed upon importation. If requested in writing, and should the CBSA have enough information to determine the tariff classification of the good, an advance ruling on the tariff classification may be issued (pursuant to Memorandum D11-11-3 , Advance Rulings for Tariff Classification) in conjunction with an NCR for origin.\n8. NCR requests concerning eligibility of a good under the GPT , LDCT , CCCT , AUT or NZT (i.e. non-FTA preferential tariff treatment) or MFA tariff, must contain information demonstrating that the rules of origin, proof of origin, and shipping conditions necessary to qualify for preferential tariff treatment provided for in the corresponding rules of origin regulations and D Memoranda, respectively have been met.\nNCR requests concerning eligibility of a good Tariff Treatment Rules of Origin Regulations D Memorandum GPT , LDCT General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations D11-4-2, D11-4-4 CCCT Commonwealth Caribbean Countries Tariff Rules of Origin Regulations D11-4-2, D11-4-5 AUT , NZT Australia Tariff and New Zealand Tariff Rules of Origin Regulations D11-4-2, D11-4-6 MFA Most-Favoured-Nation Tariff Rules of Origin Regulations D11-4-2, D11-4-3\n9. For origin NCR requests, the applicant must submit the following information:\n- (a) the tariff classification the applicant believes to be correct and the reasons for this belief, including, if available, a copy of a CBSA tariff classification ruling, or information indicating the following: (i) a full description of the good including, where applicable, trade names ( Note: Submission of only a trade name, part number, etc. is unsatisfactory and would result in the CBSA declining the NCR request) (ii) the composition of the good (iii) the tariff classification, origin and cost of production of all sub-assemblies and materials sourced outside of Canada (iv) a description of the manufacturing process for the good (v) a description of the packaging in which the good is ordinarily sold for consumption and of the packing required for the transportation of the good (vi) the anticipated use of the good and (vii) the manufacturer’s literature, drawings, photographs, schematics for the good\nNote: A sample of a good is not to be submitted with an NCR request. If a sample of a good is required, the applicant will be notified subsequent to the CBSA ’s receipt of the NCR request.\n- (b) the country where the good is finished in the form in which it is imported into Canada\n- (c) how the good will be shipped to Canada\n- (d) the identification of a consignee in Canada, if known\n- (e) whether the good will be transshipped, and if so, through what countries, and what operations (if any) the good will undergo during transshipment and\n- (f) the tariff treatment the applicant believes to be correct, and the reason(s) for this belief\nGPT and LDCT -specific information requirements\n10. The General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations (the Regulations) identify the requirements for a good to be deemed originating in a beneficiary country. If a good includes materials, parts or products that originate outside of the beneficiary country, a request must also contain a statement, completed and signed by the exporter of the good, that no more than 40% of the ex-factory price of the good is for costs incurred outside of one or more beneficiary countries or Canada, and must be accompanied by:\n- (a) the information required under paragraph 9 of this Appendix\n- (b) a list of all materials including their tariff classification, origin, value and description\n- (c) a list indicating the value of all costs included in the ex-factory price, as per Memorandum D11-4-4 , Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff, and a calculation of these costs expressed as a percentage of the ex-factory price and\n- (d) proof of origin of materials originating in the country where the good is manufactured or produced, or originating in any other beneficiary country\n11. The Regulations also identify the requirements for a good to be deemed originating in a Least Developed Country (LDC). If a good other than those set out in Parts A1 and B of Schedule 1 to the Regulations includes materials, parts or products that originate outside the LDC, an NCR request must also contain information showing that no more than 60% of the ex-factory price of the good is for costs incurred outside one or more LDCs or Canada, and must be accompanied by:\n- (a) the information required under paragraph 9 of this Appendix\n- (b) a list of all materials including their tariff classification, origin, value and description\n- (c) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ), and a calculation of these costs expressed as a percentage of the ex-factory price\n- (d) proof of origin of materials originating in the country where the good is manufactured or produced, or originating in any other LDC or Canada and\n- (e) calculations demonstrating that materials originating in a country set out in Schedule 2 of the Regulations that is not an LDC , do not have a combined value in excess of 20% of the ex-factory price of the good\n12. Schedule 1 to the Regulations groups certain textile and apparel goods into categories, with each category subject to a specific rule of origin. These rules delineate the manufacturing activities and where they must occur for a good to qualify under the LDCT . An NCR request must contain sufficient information demonstrating that the good satisfies its specific rule of origin. According to the specific rule of origin and Schedule 1 to the Regulations, the following information must be submitted:\n- (a) For seeking eligibility of a good under an LDCT specific rule for Apparel (i) identify the specific rule under which LDCT eligibility is being sought (for example, pursuant to paragraph 2(4)(a) of the Regulations) (ii) the information required under paragraph 9 of this Appendix (iii) a list of all materials including their tariff classification, origin, value and description (iv) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ) (v) proof of origin of materials originating in the country where the good is manufactured or produced (vi) the proof of origin of yarns used in the production of the fabric and (vii) the proof of origin of the fabric, or parts knit to shape\n- (b) For seeking eligibility of a good under the LDCT specific rule for Made-up Textile Articles: (i) identify the specific rule under which LDCT eligibility is being sought (for example, pursuant to subsection 2(6) of the Regulations) (ii) the information required under paragraph 9 of this Appendix (iii) a list of all materials including their tariff classification, origin, value and description (iv) a list indicating the value of all costs included in the ex-factory price (as per Memorandum D11-4-4 ) (v) proof of origin of materials originating in the country where the good is manufactured or produced (vi) the proof of origin of yarns used in the production of the fabric and (vii) the proof of origin of the fabric, or parts knit to shape\n13. For further guidance on the LDCT textile and apparel specific rules of origin, refer to Memorandum D11-4-4 .", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Appendix C", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Content of country of origin marking National Customs Ruling (NCR) requests\n1. This Appendix outlines the requirements for obtaining an NCR relating to the country of origin marking of a good.\nNote: The program described in this Appendix with respect to marking under the Most-Favored Nation (MFN) tariff treatment is administered by the CBSA to satisfy the requirements of the World Trade Organization Agreement on Rules of Origin.\n2. The information requirements detailed below and throughout this memorandum are set out so that an applicant is aware of the extent of the specific information required The CBSA retains the right to request any additional information required before issuing an NCR , or to decline the request as incomplete.\n3. A country of origin NCR request should be marked “Attention: Country of Origin Marking National Customs Ruling Request”.\nNote: If submitting through CARM , refer to the applicable documents in the CARM Client Portal. If further assistance or information is required, contact the CARM Client Support Help Desk.\n4. A country of origin marking NCR request must include the name, mailing address and e-mail address of the applicant (if the applicant chooses to exchange information electronically). Where the applicant is:\n- (a) the importer of the good, also include the importer’s business number, the name and address of the foreign exporter and, if known, the foreign producer of the good\n- (b) the foreign exporter of the good, also include the name and address of the foreign producer and importer of the good, if known or\n- (c) the foreign producer of the good, also include the name and address of the foreign exporter and importer of the good, if known\n5. Include the name and telephone number of a contact person. The contact person must be someone with full knowledge of the subject good and the circumstances of the importation under consideration.\n6. Indicate the principal port(s) of entry through which it is anticipated the good, that is the subject of the NCR request, will be imported.\n7. A country of origin marking NCR will remain valid for three years from the date of issuance, provided that the facts and conditions, including the rules of origin or marking under which the NCR has been issued, remain unchanged.\n8. For country of origin marking purposes, an NCR request should also include an indication as to which of the following component(s) of the marking program is being requested:\n- component number 1: whether the goods are required to be marked\n- component number 2: the correct country of origin to be marked on the goods and/or\n- component number 3: the acceptable method and manner of marking the goods (e.g., size, location, printing, stenciling)\n9. It is mandatory that a request for a country of origin marking NCR include component number 1. Component numbers 2 and 3 will be considered as optional, however a request may be submitted which includes all three components.\n10. For purposes of whether the goods are required to be marked (component number 1), the request shall include:\n- (i) where the applicant is of the opinion that the goods may be exempt from marking as per the exemptions contained in Schedule II of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods ( Non- CUSMA Countries) Regulations , as applicable, the specific exemption number and a detailed explanation outlining the rationale for the application and\n- (ii) where possible, the item in the list of goods contained in Schedule I of the Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations or the Determination of Country of Origin for the Purpose of Marking Goods ( Non- CUSMA Countries) Regulations , as applicable\n11. Where the request for a country of origin marking NCR includes the issue of what country/countries are to be marked on the goods (component number 2), the request shall also include:\n- (i) a listing of each material that is used in the production of the good\n- (ii) with respect to each material referred to in paragraph (i) that is claimed to be a domestic material, a complete description of the material, including the basis on which it is considered that the material is domestic\n- (iii) with respect to each material referred to in paragraph (i) that is a foreign material or the origin of which is unknown, a complete description of the material, including its tariff classification, if known and\n- (iv) a description of all processing operations employed in the production of the good, the location of each operation, and the sequence in which the operations occur\n12. Where the request for a country of origin marking NCR includes the issue of the method and manner of marking the goods (component number 3, e.g., size, location, legibility, etc.), the request shall include:\n- (i) If the goods are currently being produced, and there is some form of marking on the products, the following specific details regarding the method and manner of marking: the size of the country of origin marking contained on the goods in measurement of inches or millimeters a specific description as to where the country of origin marking is located on the good the method of marking being used (e.g., stamping, etching, engraving) the legibility of the country of origin marking used (e.g., colour of marking and background) if applicable, where abbreviations are used to represent the country of origin, provide the specific wording used and the language of the country of origin marking\n- (ii) any reasons, due to the nature of the goods, that certain methods of marking would not be suitable\n- (iii) an indication as to how the goods will be packaged and a specific description of the container to be used for shipping purposes\n- (iv) if known at the time of importation, the name and address of the ultimate purchaser, and a brief explanation as to what happens to the goods after importation, i.e., how the goods will be sold or distributed. If the name of the ultimate purchaser is not known at the time of importation, provide a brief explanation as to what happens to the goods after importation, i.e., how the goods will be sold or distributed\n- (v) if the words “Canada” or “Canadian” or any abbreviations thereof, or the name of any country or place other than the name of the country of origin of the goods appears on the goods: indicate the wording used and indicate the location(s) of all such wording on the goods\n- (vi) if the goods are iron or steel pipes or tubes, the following information should be provided: the inside diameter measurement of the goods in inches or millimeters the method of packaging that will be used and where the goods described have a critical surface finish, provide a description of the finish\nNote: Applicants should refer to Memorandum D11-3-1 , Marking of Imported Goods, to obtain additional information regarding the marking of iron or steel pipes and tubes.\n13. For information on the list of goods that are required to be marked, refer to Memorandum D11-3-1 .", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Appendix D", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Publication of the National Customs Ruling (NCR)\n1. The CBSA has enhanced the NCR program by publishing NCR s in their entirety, in both official languages on the CBSA website, and with the applicant’s consent. Consequently, an applicant’s NCR request must include one of the consent statement options provided below, to either grant or withhold consent to the publication of their NCR once it has been issued by the CBSA . The consent statement must be signed by the importer, foreign exporter, foreign producer, or an authorized person thereof. Failure to provide either consent statement will result in the request for an NCR to be considered incomplete and declined.\n2. Publishing NCR s benefits the trade community by establishing an easily accessible online repository of NCR s, providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the corresponding trade programs.\n3. It is important to note that NCR s are binding only between the CBSA and the applicant to whom the NCR is issued. While published NCR s are for reference purposes only, they provide meaningful guidance to the trade community, including foreign exporters and foreign producers in complying with Canada’s trade legislation. For these reasons, although there is no obligation for the applicant to do so, the CBSA encourages applicants to consent to the publication of their NCR .\nDisclaimer\nThere is no obligation on the applicant to consent to the publication of its NCR . A decision to not authorize its public release will neither have any bearing on any CBSA decision with respect to the NCR (s), nor any other adverse consequences in terms of the CBSA ’s processing of the applicant’s request.\n1) Consent to the publication of a National Customs Ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby give my consent to allow the Canada Border Services Agency (CBSA) to publish, on the CBSA ’s website, the entirety of the National Customs Ruling issued to me by the CBSA in respect of (Subject of the Request) , in both official languages.\nSignature Date\n2) Do not consent to the publication of a National Customs Ruling\nI, (Name of Individual) of (Importer/Foreign Exporter/Foreign Producer/Authorized Person) hereby confirm that I do not give my consent to allow the Canada Border Services Agency (CBSA) to publish the National Customs Ruling issued to me by the CBSA in respect of (Subject of the Request) .\nSignature Date", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "Appendix E", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Request for exchange of information with the Canada Border Services Agency (CBSA) by e-mail\n1. The applicant must provide a valid e-mail address as well as their consent to the exchange of information with the CBSA by e-mail .\n2. An authorized person can present an exchange of information request to the CBSA by e-mail request on behalf of their client.\n3. The applicant who elects to use encrypted e-mail for processing their request is responsible to ensure the use of compatible software (Winzip and others).\n4. The applicant has the responsibility to inform the CBSA of any contact information changes (phone number, e-mail address, etc.).\n5. The request for exchange of information with the CBSA by e-mail , if granted, is valid for a single request for an NCR (including all communications relevant to the request).\n6. An applicant who does not clearly indicate their choice between encrypted or non-encrypted e-mail , or does not meet the required conditions, will have their request for an NCR processed using the regular exchange of information procedures (registered mail).\n7. The CBSA does not guarantee the security of electronic communications. By consenting to communicate by e-mail with the CBSA , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, in relation to the protection of the information exchanged by e-mail.\n8. The CBSA must obtain an electronic delivery/read receipt from the applicant for every document exchanged by e-mail during the NCR process. If it is not possible to obtain an electronic delivery/read receipt, other forms of acknowledgement will be considered valid ( e-mail , phone call, etc.)\n9. The reception date of the documents is deemed to be the date when the e-mail is sent.\n10. For more information on the procedures relating to the exchange of information with the CBSA by e-mail , please contact the Border Information Service (BIS) or a CBSA Trade Operations Division office.\nConsent Statement\n“I choose to communicate by {Non-Encrypted / Encrypted} **Please indicate your choice** e-mail with the CBSA during processing of the national customs ruling request. This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the NCR request. I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.”\nCase number (if already given by the CBSA ): Name of the good or relevant valuation method or element(s) subject to the NCR : Name of the applicant/authorized person: Business Name: Occupation/Title: Business Number (BN): Telephone number: E-mail address: Signature: Date:", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-1", + "marginal_note": "References", + "part": "National Customs Rulings", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act Australia Tariff and New Zealand Tariff Rules of Origin Regulations Commonwealth Caribbean Countries Tariff Rules of Origin Regulations Determination of Country of Origin for the Purpose of Marking Goods ( CUSMA Countries) Regulations Determination of Country of Origin for the Purpose of Marking Goods (non- CUSMA Countries) Regulations General Preferential Tariff and Least Developed Countries Tariff Rules of Origin Regulations Most-Favoured-Nation Tariff Rules of Origin Regulations Valuation for Duty Regulations World Trade Organization Agreement on Rules of Origin Other references D11-3-1 , D11-4-3 , D11-4-4 , D11-4-16 , D11-6-6 , D11-6-7 , D11-11-3 , D17-1-10 , D17-2-1 , D6-2-3 , D11-4-2 , D11-4-5 , D11-4-6 , D1-6 -1, D1-8-1 CARM Client Portal CARM Client Support Help Desk Form B2, Form B3-3 CBSA Trade Operations Divisions offices Canada-United States-Mexico Agreement Comprehensive and Progressive Agreement for Trans-Pacific Partnership Superseded memorandum D: D11-11-1 dated August 26, 2019", + "history": "", + "last_amended": "2021-05-28", + "current_to": "2021-05-28", + "citation": "Memorandum D11-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-1-eng.html" + }, + { + "id": "dmemo-D11-11-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods Key content: When and how to apply for an advance ruling for tariff classification; how to withdraw an application; when the CBSA may decline to issue an advance ruling; appeals and requests for review; how to request modifications (changes) to an advance ruling. Keywords: CARM, imported goods, advance ruling, tariff classification, conditional relief tariff items, Import Control List, prohibited goods, reason to believe", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements Who may apply for an advance ruling General information on applications for advance rulings Applications for an advance ruling for tariff classification Publication of an advance ruling Application for an advance ruling for a conditional relief tariff item Advance ruling for goods included in the Import Control List (ICL) Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations Prohibited goods Withdrawing an application for an advance ruling Declining to issue an advance ruling Postponing the issuance of an advance ruling Validity and applicability of an advance ruling Reason to believe and corrections Request for review Appeal to the Canadian International Trade Tribunal Conflicting rulings, re-determinations and further re-determinations Modification or revocation of an advance ruling and goods affected Request for a modification or validation of an advance ruling Record retention and disposal Confidentiality\n- Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling\n- Appendix B: Publication of the advance ruling\n- Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA)\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- remove subparagraph 51(b), which states that the CBSA may decline to issue a ruling where the applicant has already been issued a national customs ruling (NCR) or a decision for the same goods subject to the application\n- reflect changes introduced by CBSA Assessment and Revenue Management (CARM), specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- include a link to onboarding documentation under the Related links section\n- include a link to the CARM web page under the Related links section\n- delete the Additional information section\nThe changes relating to CARM do not affect or change any of the existing policies or procedures.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purpose of this memorandum, the following definitions apply:\nApplicant Person under whose name the advance ruling is issued. Advance ruling Tariff classification advance ruling of goods, issued under paragraph 43.1(1)(c) of the Act Authorized agent Any person who is authorized to transact business with the CBSA on behalf of the importer of the goods in Canada, or the exporter or producer of those goods outside of Canada (customs broker, trade consultant, etc.) CARM CBSA Assessment and Revenue Management ( CARM ) is a system that aims to transform the importation process. The clients will have access to the CARM Client Portal, an innovative self-service tool that modernizes how the trade community interacts with the CBSA . CARM Client Portal ( CCP ) Online client interface allowing a registered user to submit, view, and respond to the processing of the application for an advance ruling or request its withdrawal, or a modification of an advance ruling. Person An individual, a partnership, a corporation, a trust, the estate of a deceased individual or a body that is a society, a union, a club, an association, a commission or other organization of any kind. Same goods Identical goods and other models/styles of goods that have the same purpose/function as the goods that are the subject of the advance ruling, that differ in a manner (e.g., size, colour, capacity, etc.), but that are classified under the same 10-digit tariff classification number. Trade chain partner ( TCP ) Person, such as an authorized agent, importer of goods in Canada, foreign exporter, foreign producer, lawyer, accountant, carrier, foreign vendor, shipping agent, and marine agent. Trade consultant Non-licensed third party individual, partnership or corporation that provides assistance to the trade community for managing trade activities by acting as an agent for a TCP .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Rulings pertaining to origin, valuation, marking, and rulings for origin under free trade agreements\n1. An application for a ruling pertaining to origin (Most-Favored-Nation Tariff or non-Free Trade Agreement ( FTA ) Preferential Tariff Treatment), valuation, or marking is to be made as a request for a national customs ruling (NCR), pursuant to Memorandum D11-11-1: National Customs Rulings .\n2. An application for a ruling on the origin of goods and their entitlement to a preferential tariff treatment under Canada’s FTA s is to be made as a request for an advance ruling pursuant to Memorandum D11-4-16: Advance Rulings For Origin Under Free Trade Agreements .\nWho may apply for an advance ruling\n3. Pursuant to the Tariff Classification Advance Rulings Regulations , an application for an advance ruling in respect of goods proposed to be imported may be made by any member of the following classes of persons:\n- importers of goods in Canada\n- persons who are authorized to account for goods under paragraph 32(6)(a) or subsection 32(7) of the Act; and\n- exporters or producers of those goods outside of Canada.\n4. The CBSA requires a written authority or a delegated authority in the CARM Client Portal ( CCP ) to act as agent when a person wishes to submit an application for an advance ruling on behalf of another person under paragraph 43.1(1)(c) of the Act. Any person who wishes to transact business with the CBSA as the agent of another person is responsible for ensuring that the proper delegated authority has been granted. When an application is submitted by an authorized agent on behalf of another person, the term “applicant” always refers to the person under whose name the ruling is issued. The advance ruling will always be issued under the applicant’s name. For more information, refer to Memorandum D1-6-1: Authority To Act As an Agent , or to the Delegation of Authority User Guide, accessible via the Onboarding documentation link in the CARM Client Portal ( CCP ) main page, provided in the Related links section of this memorandum.\nGeneral information on applications for advance rulings\n5. An application for an advance ruling may be submitted using one of these three methods: via the CCP , by e-mail, or by mail. It must include the information listed in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Refer to each section dedicated to these methods for more information.\n6. According to section 3 of the Tariff Classification Advance Ruling Regulations , “an application for an advance ruling shall be made not less than 120 days before the proposed date of importation of the goods.” Therefore, the CBSA has set a 120-day service standard for issuing an advance ruling, provided that sufficient information has been received, and will seek to issue the ruling within a shorter period if possible. If an application for an advance ruling is made less than 120 days before the importation of the goods subject to the application, or if supplementary information is required during the processing of the application, the CBSA cannot guarantee that the advance ruling will be issued before the date of the importation of the goods. Although the CBSA encourages TCP s to submit an application for an advance ruling, an advance ruling is optional and not required to import goods.\n7. If information is missing from the application for an advance ruling, the CBSA may, during its preliminary review, request supplementary information from the applicant or their authorized agent, including that a sample be sent for a CBSA laboratory analysis to obtain the composition of the goods. The request will be sent to the applicant or to their authorized agent via the applicant’s chosen method of communication. In that case, the 120-day service standard calculation will begin upon receipt of the supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), provided that the information required to issue a ruling has also been submitted.\n8. The CBSA may also, beyond the preliminary review period, request supplementary information from the applicant or their authorized agent. In that case, the period of time taken between the CBSA sending the request for supplementary information and receiving the required supplementary information (e.g., a CBSA laboratory analysis report, detailed product information, etc.), will not be counted as part of the 120-day service standard calculation.\n9. The applicant or their authorized agent will be given a period of not less than 30 days from the date of the request for supplementary information to provide the requested information, or to comply with the requirements referred to in the request (e.g., provide a sample). If no response is received within the prescribed period, or if the information provided is insufficient, the CBSA may decline to issue the advance ruling.\n10. An application for an advance ruling is to be submitted for a single good and the advance ruling rendered for those goods will only apply to goods that meet the definition of “same goods” as found in paragraph 1 above. An additional application for an advance ruling should be submitted for goods that do not meet the definition of “same goods.”\n11. If an applicant or an authorized agent has difficulty obtaining proprietary information from the exporter or producer of the goods outside of Canada, they may ask for an analysis report from a private laboratory or request that the exporter or producer of those goods outside of Canada send the information directly to the CBSA . All information provided to the CBSA is protected by restrictions on use and disclosure as outlined in section 107 of the Act.\n12. The CBSA reserves the right to validate the accuracy of any information provided by the applicant or their authorized agent.\n13. The applicant or their authorized agent must not send a sample to the CBSA laboratory without having first received a request from the CBSA and are asked to advise the latter when the sample has been sent. If the goods are hazardous, the goods’ material safety data sheet must be sent to the office responsible for the processing of the application for an advance ruling, and the sample shipped directly to the CBSA laboratory.\n14. The CBSA will give consistent advance rulings with respect to applications for advance rulings based on facts and circumstances that are identical in all material respects and shall provide the reasons for the advance ruling.\n15. The person to whom the advance ruling was given (the applicant) or the authorized person must advise the CBSA if the material facts or material circumstances (e.g., composition of the goods) upon which the original ruling was based have changed.\nApplications for an advance ruling for tariff classification\nVia the CARM Client Portal\n16. The CARM Client Portal ( CCP ) provides registered importers and authorized agents with the ability to electronically submit an application for an advance ruling to the CBSA and to view these rulings. This process facilitates the application, and subsequent processing, modification, or revocation of advance rulings.\n17. The CBSA encourages TCP s to use the CCP to submit applications for advance rulings.\n18. An application for an advance ruling can be submitted via the CCP by registered CARM users having a business number ( BN9 ) and a program identifier ( RM ) (e.g., 123456789RM0001), including importers of goods in Canada, customs brokers, and trade consultants. A TCP that does not have a BN9 and RM can still submit the application by e-mail or mail in accordance with the procedures outlined in the By e-mail or by mail section of this memorandum.\n19. A TCP that wishes to submit an application for an advance ruling via the CCP , but does not yet have a BN9 and RM , must first obtain one from the Canada Revenue Agency, whose contact information can be found via the link provided in the Related links section of this memorandum. Once they have been issued a BN9 and RM , a TCP may register and create a CCP Account under one of the TCP types described above.\n20. Once the TCP has registered and created an account in CARM , they must follow the completing portal setup steps to gain access to the CCP , which is used to submit an application for an advance ruling and where the application is processed. To do so, once the TCP has created the user account in the CCP , they must link it to an existing business account. Then, the TCP can get access to a business account or request access to a business account as an employee.\n21. The advance ruling, when the application has been submitted by an importer, will be issued in their name and will be available under their business account in the CCP . When the application has been submitted by an authorized agent on behalf of an importer, the advance ruling will be issued in the name of the importer and will be available under the importer’s business account in the CCP . The authorized agent will have access to the ruling as long as the appropriate authority and system access are granted.\n22. For questions related to registration in CARM or access to the CCP , refer to the CCP Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n23. An authorized agent who wishes to act on behalf of an existing TCP and under their business account (with a BN9 and RM ) must request access to the desired business account from the TCP . Please note that only a TCP with a valid CARM account may delegate access to their business account to a person who is authorized to act on their behalf.\n24. Trade consultants may create a business account in the CCP but will require a business number ( BN ) and a special importer/exporter program ( RM ) account number. To make an access request to the CCP , trade consultants must contact the CARM Client Support Helpdesk ( CCSH ) by completing the web form found at the link provided in the Related links section of this memorandum. An existing TCP may authorize the trade consultant to act on their behalf provided that the TCP has given them the appropriate Delegation of Authority.\n25. For questions related to the delegation of authority in the CCP , refer to the Delegation of Authority User Guide accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n26. For more information on how to submit an application for an advance ruling through CARM , refer to the User Guide - Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum.\n27. If further assistance is required, contact the CCSH by completing the web form, or contact the border information service ( BIS ). The link to the web form can be found in the Related links section and the link to BIS can be found in the Contact us section of this memorandum.\nBy e-mail or by mail\n28. An application for an advance ruling has to be made in the form of an e-mail or a letter, in English or French, and must be signed by the applicant or their authorized agent. The person who signs the application for an advance ruling should have sufficient knowledge of the goods pertaining to the application.\n29. The applicant or their authorized agent who chooses to exchange information with the CBSA by e-mail must indicate, in the request for exchange of information by e-mail, their choice between encrypted and non-encrypted e-mail. This request may be made when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant or their authorized agent may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail, if applicable, at any time during the processing of the application for an advance ruling.\n30. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . These conditions are described in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) . 31. An applicant or their authorized agent who does not indicate clearly in the request their choice between encrypted and non-encrypted e-mail, or whose request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 32. If the applicant has an office in Canada, the application for an advance ruling should be sent to the appropriate CBSA Trade Operations Division office responsible for the region where the applicant’s books and records are kept. This also applies to a non-resident importer who has an office in Canada. If the applicant does not have an office in Canada, the application for an advance ruling should be submitted to the CBSA Trade Operations Division office responsible for the region where the majority of importations are expected to occur. The CBSA Trade Operations Division office will redirect the application for an advance ruling if required and the service standard calculation will not start prior to the reception of the application by the appropriate office. The application for an advance ruling should be marked “Attention: Application for Tariff Classification Advance Ruling”. Please refer to Trade Operations Divisions: Mail and email addresses . 33. The advance ruling, when the application has been submitted by an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in their name and will be sent to them via the applicant’s chosen method of communication. 34. The advance ruling, when the application has been submitted by an authorized agent on behalf of an importer of goods into Canada, an exporter or producer outside of Canada, will be issued in the name of the importer, exporter or producer and sent to them via the applicant’s chosen method of communication. The authorized agent will receive a carbon copy of the advance ruling issued in the name of their client. 35. For more information on the content and conditions of an application for a tariff classification advance ruling, refer to Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Publication of an advance ruling 36. Publication of advance rulings relating to the tariff classification of goods benefits the trade community by establishing a comprehensive online repository of advance rulings, thus providing a valuable resource to assist importers in properly reporting and accounting for goods, and contributing to a uniform and transparent administration of the trade programs. Although there is no obligation to do so, the CBSA encourages the applicant or their authorized agent to consent to the publication of the advance ruling, which will allow the CBSA to publish it on its website, at the link found in the Contact us section of this memorandum. 37. The applicant or their authorized agent must indicate if they give or do not give their consent to the publication of the advance ruling and any of its future modifications. For applications for an advance ruling submitted via the CCP , this is made directly in the CCP . For applications submitted by e-mail or by mail, it is required to complete and submit Appendix B: Publication of the advance ruling with the application. Failure to provide one of the consent statements will result in either a request for supplementary information or the application for an advance ruling being declined. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 38. Published advance rulings are for reference purposes only, since a ruling applies only to importations made by the persons and under the circumstances mentioned in the Validity and applicability of an advance ruling section of this memorandum. For this reason, the CBSA encourages persons to apply for their own advance ruling. Application for an advance ruling for a conditional relief tariff item 39. The conditions specified in a conditional relief tariff item often relate to some action or use of the goods that can only be executed and confirmed after the importation of the goods. The applicant or their authorized agent can include, in the application for an advance ruling, a request regarding the eligibility of the goods for a conditional relief tariff item under Chapter 99 of the Customs Tariff , in addition to the request for a tariff classification number under Chapters 1 to 97. If it is determined that the goods, based on the information provided at the time the application for an advance ruling is submitted, may meet the condition(s) of relief set out in the Chapter 99 tariff item, the advance ruling will state that the goods may qualify for the relief and will be subject to all requirements specified in the Customs Tariff , the Act, and any relevant regulations, as well as Memorandum D11-8-5: Conditional Relief Tariff Items , and any other memorandum which may apply, including proof of actual use and the obligation to report diversions from the qualified use. 40. When the CBSA issues an advance ruling for goods that may qualify for a conditional relief tariff item found in Chapters 1 to 97 of the Customs Tariff , the advance ruling will provide two classification numbers: the classification number that applies if the condition(s) of relief is (are) met, and the classification number that applies if the condition(s) of relief cannot be met. Advance ruling for goods included in the Import Control List ( ICL ) 41. Persons interested in importing goods identified on the Import Control List , as provided for under the Export and Import Permits Act , are encouraged to apply for an advance ruling for tariff classification. For example, it may facilitate the application for import permits from Global Affairs Canada for the importation of agricultural goods subject to tariff rate quotas. 42. Since the quota status relative to particular customs transactions of agricultural goods is not known at the time of issuance of the advance ruling, both the “within access” and “over access” tariff classification numbers will be provided in the advance ruling. For more information, refer to Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) . Advance ruling for Canadian International Trade Tribunal textile tariff relief investigations 43. The Canadian International Trade Tribunal ( CITT ) investigates requests from domestic producers for tariff relief on imported textile inputs that they use in their production operations, and makes recommendations to the Minister of Finance in respect of those requests. For more information, please contact the CBSA border information service ( BIS ) at the coordinates in the Contact us section of this memorandum. Prohibited goods 44. An advance ruling will be issued for goods that are classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour. In such cases, the advance ruling will only include the classification number of the goods under Chapters 1 to 97 of the Customs Tariff and will not provide a decision related to the use of prison or forced labour in the mining, manufacturing or production of the goods. 45. Persons that are having difficulty determining whether goods may be classified under tariff items 9897.00.00 or 9898.00.00 , except for cases of goods mined, manufactured or produced wholly or in part by prison or forced labour, should submit an application for an advance ruling for tariff classification. The advance ruling will advise the applicant or their authorized agent whether such goods are prohibited from importation into Canada. The complete text of these tariff items can be obtained from the Customs Tariff . For more information, refer to the D9 Series of Memoranda: Prohibited Importations , and Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices . 46. Persons are responsible for ensuring that all goods they import or are planning on importing into Canada comply with Canadian legislation. It is the responsibility of the importing person to conduct due diligence on its supply chains to ensure that the goods they import into Canada have not been mined, manufactured or produced wholly or in part by prison or forced labour. For more information, refer to Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour . 47. Persons that are having difficulty determining whether goods may be classified under tariff item 9899.00.00 should make a request for an advance review by contacting the Prohibited Importations Unit ( PIU ) at Headquarters at piu-uip@cbsa-asfc.gc.ca . A person may submit, prior to the importation, a sample of the goods to the PIU for review and an official from the Unit will then provide an opinion regarding the admissibility of those goods into Canada. For more information, refer to Memorandum D9-1-1: Canada Border Services Agency’s Policy on the Classification of Obscene Material and Memorandum D9-1-15: Canada Border Services Agency’s Policy on the Classification of Hate Propaganda, Sedition and Treason . 48. The CBSA reserves the right to revoke an advance ruling if the goods are determined to be non-compliant with Canadian legislation. Withdrawing an application for an advance ruling 49. An application for an advance ruling may be withdrawn by the applicant or their authorized agent at any time before the ruling is issued. To do so, they must inform the CBSA office responsible for processing the advance ruling via the applicant’s chosen method of communication. The CBSA will then proceed with the withdrawal request and advise the applicant and their authorized agent that the application for an advance ruling is considered withdrawn. 50. For more information on how to withdraw an application for an advance ruling submitted via the CCP , refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. Declining to issue an advance ruling 51. The CBSA may decline to issue an advance ruling in certain circumstances, including: the application for an advance ruling relates to hypothetical goods (goods that do not exist); it is not possible to determine all the material facts (i.e., the information provided is insufficient to classify the goods); the application for an advance ruling pertains to more than a single good, such as the entire contents of a commercial catalogue; supplementary information requested from the applicant or their authorized agent was not provided to the CBSA within the specified period; or the application for an advance ruling does not meet the required conditions described in Appendix A of this memorandum. 52. In cases where the CBSA declines to issue the advance ruling, the applicant and their authorized agent will be advised of this decision either by e-mail, mail, or via the CCP , depending on the applicant’s chosen method of communication. 53. The fact that the CBSA has declined to issue an advance ruling does not preclude an applicant or their authorized agent from submitting a new application once the reasons for which the issuance of the advance ruling was declined are no longer applicable and provided that the new application meets the conditions described in Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling . Postponing the issuance of an advance ruling 54. Pursuant to the Tariff Classification Advance Ruling Regulations , an officer may postpone the issuance of an advance ruling in respect of goods where goods, other than those for which an application for an advance ruling was made, are the subject of one of the following processes, the result of which is likely to affect the advance ruling: a verification under section 42.01 of the Act; a review, re-determination or further re-determination of tariff classification under section 59, 60 or 61 of the Act, as the case may be; or a hearing before the Canadian International Trade Tribunal or any court. 55. The CBSA may postpone the issuance of an advance ruling in cases where policy interpretation is under review as a result of the circumstances noted in the paragraph above, as well as following a legislative or regulatory change. 56. In cases of postponement of the issuance of the advance ruling, the CBSA will advise the applicant and the authorized agent via the applicant’s chosen method of communication. The applicant or their authorized agent will also be advised when the reason of the postponement will no longer be applicable and that the processing of the application for the advance ruling will resume. Validity and applicability of an advance ruling 57. An advance ruling is effective either on the date on which it is issued, or on such a later date as may be specified in the advance ruling. 58. An advance ruling will apply to the same goods to those that are the subject of the advance ruling, as per the definition of “same goods” found in paragraph 1 above, and will be honoured by the CBSA only when importations of the goods subject to the ruling are made by one of the following persons: the person to whom the advance ruling was given (the applicant); persons importing the goods subject of the advance ruling directly from the person to whom the advance ruling was given (the applicant) (i.e., where the applicant is an exporter or producer of the goods outside of Canada); persons importing the goods subject of the advance ruling and selling the same goods directly to the person to whom the advance ruling was given (the applicant). 59. An advance ruling will be considered valid and will be honoured by the CBSA as long as the following conditions continue to apply to the advance ruling issued with respect to the subject goods: there is no change in the material facts, material circumstances or laws of Canada on which the ruling is based; the person to whom the advance ruling was given has acted in accordance with the ruling; and it has not been revoked. 60. It is recommended that the importer quote the advance ruling number (case number) in the appropriate area on the Commercial Accounting Declaration ( CAD ). 61. Although an importer of the goods into Canada may quote, in the CAD , an advance ruling case number that was given to another person, the CBSA is not bound by the decision found in the advance ruling with regards to that importation, unless the goods have been imported by the persons and under the circumstances mentioned in paragraph 58 and 59 above. For this reason, it is recommended that persons submit an application for an advance ruling for their own use rather than rely on a ruling issued to another person. Reason to believe and corrections 62. According to section 32.2 of the Act, as indicated in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , an advance ruling addressed directly to a person is considered a document containing specific information regarding the tariff classification of goods that gives this person “reason to believe” that a declaration is incorrect. For the purposes of the obligation to make corrections to incorrect declarations, the advance ruling applies to goods that are “same” or that are “similar” to the goods that are the subject of the advance ruling. 63. When specific information that gives “reason to believe” was available to the person prior to the issuance of the advance ruling, the person has the obligation to make corrections to all incorrect declarations for same and similar goods that have been made from the date the specific information was first available, up to a maximum of 4 years after the goods are accounted for, as per section 32.2 of the Act. Request for review 64. According to subsection 60(2) of the Act, a person may request a review of an advance ruling made under section 43.1 of the Act, within ninety days after it is given to the person. This date may not be the same as the ruling’s effective date. 65. The person to whom a modification or a revocation of an advance ruling is given (the applicant) or their authorized agent may request a review of the modification or the revocation of an advance ruling under subsection 60(2) of the Act. 66. When an advance ruling is given to an exporter or producer of goods outside of Canada, the importer of the goods in Canada cannot request a review of the advance ruling, nor will they be notified if the advance ruling is modified or revoked. 67. For more information on requests for a review made under subsection 60(2) of the Act, refer to Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency . Appeal to the Canadian International Trade Tribunal 68. The person to whom the advance ruling was issued under paragraph 60(4)(b) of the Act may file an appeal to the CITT under section 67 of the Act within 90 days of the date of that decision if they are aggrieved by that CBSA decision. Conflicting rulings, re-determinations and further re-determinations 69. In cases where the applicant has been issued conflicting national customs rulings, advance rulings rendered under section 43, re-determinations or further re-determinations rendered under sections 59, 60, 61 of the Act, the applicant should advise the CBSA . 70. When the CBSA is advised or becomes aware that national customs rulings, advance rulings, re-determinations or further re-determinations are conflicting, the CBSA may undertake a review of the issue and will, upon conclusion of that review, revoke or modify the incorrect ruling(s) or decision(s) to correct the issue. Modification or revocation of an advance ruling and goods affected 71. The CBSA may review an advance ruling at any time following its issuance. 72. As a result of the review and as stated in the Tariff Classification Advance Ruling Regulations , an officer may modify or revoke an advance ruling in respect of goods where: the advance ruling is based on an error of fact or in the tariff classification of the goods; the advance ruling must conform with a decision of a Canadian court or tribunal or a change in the laws of Canada; there is a change in the material facts or material circumstances on which the advance ruling is based; the President revises an advance ruling under paragraph 60(4)(b) of the Act. 73. Subject to this section, the modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued, or on such later date as specified in the modified or revoked ruling. 74. A modification or revocation of an advance ruling will be effective on the date it is issued. However, the CBSA may, upon request by the applicant or on its own initiative, postpone the effective date of such a modification or revocation for a period of up to 90 calendar days from the date of issuance pursuant to section 16(1) of the Tariff Classification Advance Rulings Regulations . Such a postponement shall be granted to the applicant provided they can demonstrate, to the satisfaction of the CBSA, that they relied in good faith and to their detriment on the advance ruling. 75. The evidence of reliance shall include contracts, purchase orders, past importations, or other documentation which establish that contracts for, as well as the production of goods to be imported after the modification or revocation of the advance ruling, were arranged prior to the modification or revocation, and shall specifically identify the advance ruling on which reliance is claimed. 76. A modified ruling containing a new postponed effective date, if applicable, will be issued to an applicant requesting such a postponement of the effective date of an advance ruling pursuant to subsection 16(1) of the Tariff Classification Advance Rulings Regulations . 77. An application for postponement of the effective date of the modification or revocation should be made via CARM by using the “Modify” function in the CCP , or sent by e-mail or by mail to the office that issued the modification or revocation of the advance ruling, within 90 days from the issuance of the modification or revocation. 78. A modification or revocation of an advance ruling applies to goods that are the subject of the advance ruling and are imported on or after the effective date of the modification or revocation. 79. The modification or revocation of an advance ruling also applies to goods imported before the effective date where the modification or revocation is: To the detriment of the person to whom the advance ruling was given and that person has not acted in accordance with the advance ruling; or To the benefit of the person to whom the advance ruling was given. 80. The person to whom the advance ruling was given (the applicant) may have to make corrections to incorrect declarations or may apply for refunds of duties when the modification or revocation also applies to goods imported before the effective date of the modification or revocation. For more information, refer to Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty , and Memorandum D6-2-3: Refund of Duties . Request for a modification or validation of an advance ruling 81. Please note that the following section does not apply to advance rulings that are appealed or issued under sections 60 or 67 of the Act. 82. A person to whom the advance ruling was given (the applicant) or their authorized agent may submit a request to the CBSA for the determination of the validity of the advance ruling at any time following a change in the material facts or material circumstances, a decision taken by a Canadian court or tribunal, or a change in the laws of Canada, including updates to the Customs Tariff schedule, that could have affected the advance ruling. Such requests for determination of the validity of an advance ruling must be submitted to the CBSA either through the CCP , by e-mail , or by mail. For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 83. If the material facts or material circumstances have changed since the initial ruling was issued, the person to whom the advance ruling was given (the applicant) or their authorized agent should clearly indicate this in their request for a modification or validation and provide all relevant details. The CBSA may require supplementary information to determine the tariff classification and/or origin of the goods subject to the request for modification or validation. 84. The CBSA recommends that TCP s use the CCP to submit a request for a modification or validation of a ruling to the CBSA . For more information on CARM , refer to the link provided in the Related links section of this memorandum. 85. For cases where the application for an advance ruling has been submitted via the CCP and where this advance ruling has been issued via the CCP , the request for a modification or validation of the advance ruling must be submitted by using the “Modify” function in the CCP . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 86. For cases where the application for an advance ruling has been submitted by e-mail or mail and where the advance ruling has been issued via the CCP , the request for modification or validation of an advance ruling may be submitted via the CCP as a “new application for an AR ” if the person to whom the advance ruling was given (the applicant) or their authorized agent is registered in CARM . For more information, refer to the User Guide: Managing Rulings, accessible via the Onboarding documentation link into the CCP main page, provided in the Related links section of this memorandum. 87. Alternatively, for cases where the application for an advance ruling has not been requested nor issued via the CCP , the request for a modification or validation of an advance ruling may be submitted by the applicant or their authorized agent by e-mail or mail to the CBSA office where the original advance ruling was issued and must be titled \"Request for a modification or validation of Ruling XXXXXX ( TRS , TCMS or CARM number)\". Please attach a copy of the original ruling to facilitate the processing of the modification or validation request. 88. Following the receipt of a request for modification or validation of a ruling, if the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods remains unchanged, a validation letter confirming the initial decision will be issued. If the CBSA determines that the tariff classification and/or the origin (when applicable) of the goods has changed, a modified ruling will be issued. The advance ruling may also be revoked in certain cases, e.g., cases where the tariff classification number has been deleted from the Customs Tariff , etc. 89. The CBSA will advise the person to whom the advance ruling was given (the applicant) and their authorized agent of the result of the review either through the CCP , by e-mail or by mail, depending on the applicant’s chosen method of communication. The 120-day service standard applies to a request for a modification or validation of an advance ruling, the same service standard as an application for an advance ruling. For more information, refer to the Modification or revocation of an advance ruling and goods affected section of this memorandum. Record retention and disposal 90. The advance ruling and its supporting documentation are subject to the CBSA ’s record retention and disposal procedures. The applicant or their authorized agent who wishes to have the application for an advance ruling, supporting literature and/or sample returned to them has to submit a request at the time the application is submitted to the CBSA , and is responsible for providing the appropriate packaging, labelling, and postage. If such request is not submitted as required, the CBSA will consider the request but cannot guarantee that the supporting literature and/or sample will be returned. Confidentiality 91. Information collected by the CBSA for the purposes of the Act, which includes information collected for the purposes of the issuance of an advance ruling, is subject to the restrictions on use and disclosure under section 107 of the Act. The only information with respect to an advance ruling that may be disclosed to a party other than the applicant is whether a specific advance ruling remains in effect, or has been revoked or modified. Any other information regarding a particular advance ruling must be obtained from the applicant or their authorized agent. The CBSA will only share advance rulings containing confidential business information obtained by the CBSA with a person other than the applicant with the written permission of the owner of the confidential business information. However, if the applicant or their authorized agent consents to the publication of the advance ruling in its entirety, such information will be included in the advance ruling. Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling 1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below. 2. The applicant must provide their business number, when such a number has been issued to them. 3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries. 4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. 5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP . 6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system. 7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum. 8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain: the name and address of the exporter or producer of those goods outside Canada; If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included; If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada. 10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement. 11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of: a verification of tariff classification; an administrative review or appeal; a judicial or quasi-judicial review; or an application for an advance ruling 12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada. 13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to: a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable; the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.; a description of the process by which the goods are manufactured; a description of the packaging in which the goods are contained; the anticipated use of the goods; the literature, drawings, photographs, schematics, etc. for the goods provided by the producer. Note: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received. 14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion. 15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application. Appendix B: Publication of the advance ruling Disclaimer There is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA . 1) Consent to the publication of the advance ruling and its future modifications I, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date 2) Do not consent to the publication of the advance ruling I, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA ) 1. The CBSA encourages the exchange of information by e-mail with the applicant. 2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA . 3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling. 4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail). 5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.) 6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip). 7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated. 8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application). 9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent. 10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail . 11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office. Consent statement “I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.” Signature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address: References Consult these resources for further information. Applicable legislation Customs Act Tariff Classification Advance Rulings Regulations Customs Tariff Import Control List Export and Import Permits Act Related D memoranda Memorandum D1-6-1: Authority To Act As an Agent Memorandum D6-2-3: Refund of Duties Memorandum D1-8-1: Licensing of Customs Brokers D9 Series: Prohibited Importations Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency Memorandum D11-8-5: Conditional Relief Tariff Items Memorandum 11-11-1: National Customs Rulings Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations) Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices Superseded D memoranda D11-11-3, dated November 1, 2023 Issuing office Trade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: Assess and pay duties and taxes on imported commercial goods CARM Client Portal onboarding documentation Canadian International Trade Tribunal Canada Revenue Agency CARM Client Support Help Desk (CCSH) web form Global Affairs Canada CARM Client Portal (CCP) main page Trade Operations Divisions offices", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Appendix A: Content and conditions of an application for a tariff classification advance ruling or a request for a modification or validation of an advance ruling", + "part": "", + "division": "", + "heading": "", + "text": "1. An application for an advance ruling or a request for a modification or validation of an advance ruling must be made in English or French, and supported by complete information as found below.\n2. The applicant must provide their business number, when such a number has been issued to them.\n3. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain the name, telephone number, mailing address, and e-mail address, if the application was submitted by e-mail or mail, of a contact person who has full knowledge of the goods, is able to answer the questions relating to the application, and know to whom the CBSA may direct inquiries.\n4. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain a statement as to whether the applicant is an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada.\n5. An application for an advance ruling or a request for a modification of an advance ruling must contain the signature of the importer of the goods in Canada, the exporter or producer of those goods outside of Canada, or of their authorized agent. Please note that this requirement does not apply to applications submitted via the CCP .\n6. An application for an advance ruling or a request for a modification or validation of an advance ruling can be submitted by an authorized agent on behalf of the applicant. Such applications must be accompanied by a valid written Power of Attorney ( POA ), as defined in Memorandum D1-6-1: Authority To Act As an Agent , signed by the applicant, authorizing the person to act on behalf of an importer of the goods in Canada, or an exporter or producer of those goods outside of Canada. The CBSA retains the right to ensure the validity of the POA submitted. In cases where the application is submitted via the CCP , the authorized agent must request the appropriate delegated authority from the applicant via the system.\n7. An application for an advance ruling must include one of the two consent to the publication statements provided in Appendix B of this memorandum, either giving or refusing to give consent to the publication of the advance ruling and to its future modifications by the CBSA . In cases where the application for an advance ruling is submitted by e-mail or mail, the consent to the publication statement must be signed by the person to whom the ruling will be issued. In cases where the application for an advance ruling is submitted via the CCP , the question relating to consent to the publication must be answered. Please note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA at the coordinates found in the Contact us section of this memorandum.\n8. The applicant who chooses to exchange information by e-mail with the CBSA must complete the request to exchange information by e-mail with the CBSA found in Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency (CBSA) of this memorandum and it must be signed by the person to whom the ruling will be issued. Ideally, this request may be made when the application for an advance ruling is submitted, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n9. If the applicant is the importer of the goods in Canada, an application for an advance ruling must contain:\n- the name and address of the exporter or producer of those goods outside Canada;\n- If the applicant is the exporter of those goods outside of Canada, an application for an advance ruling must contain the name and address of the producer of those goods outside of Canada (if not the same person). The name of the importer(s) of those goods in Canada must also be included;\n- If the applicant is the producer of those goods outside of Canada, an application for an advance ruling must contain the name and address of the exporter of those goods outside Canada (if not the same person), and the name of the importer(s) of those goods in Canada.\n10. An application for an advance ruling must include the principal ports of entry through which it is anticipated the goods subject to the application for an advance ruling will be imported. If the port of entry is not known, the applicant must insert “N/A” (not applicable) in the required field or statement.\n11. An application for an advance ruling must include a statement, on the basis of the applicant’s knowledge, as to whether the goods that are subject of the application for an advance ruling are, or have been, the subject of:\n- a verification of tariff classification;\n- an administrative review or appeal;\n- a judicial or quasi-judicial review; or\n- an application for an advance ruling\n12. An application for an advance ruling must provide, on the basis of the applicant’s knowledge, information as to whether the goods subject to the application have previously been imported into Canada.\n13. An application for an advance ruling or a request for a modification or validation of an advance ruling must contain sufficient information relating to the goods subject to the application, including, but not limited to:\n- a detailed description of the goods, including the trade name or commercial, common or technical designation, where applicable;\n- the composition of the goods including, where applicable: precise dimensions, respective proportions in percentage or weight, structure of fibres (woven, knitted or otherwise manufactured), etc.;\n- a description of the process by which the goods are manufactured;\n- a description of the packaging in which the goods are contained;\n- the anticipated use of the goods;\n- the literature, drawings, photographs, schematics, etc. for the goods provided by the producer.\nNote: Descriptions consisting only of part numbers, trade names, and the like are not satisfactory. The CBSA accepts an application for an advance ruling only once sufficient information to issue a ruling is received.\n14. An application for an advance ruling should contain the suggested tariff classification number of the goods by the applicant, and the rationale supporting this suggestion.\n15. In cases where the application for an advance ruling or a request for a modification or validation of an advance ruling is submitted via the CCP and for which some of the information required is not available, the applicant may insert “N/A” in the appropriate fields. It is important to note that the CBSA may request supplementary information at any time during the processing of the application.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Appendix B: Publication of the advance ruling", + "part": "", + "division": "", + "heading": "", + "text": "Disclaimer\nThere is no obligation for the applicant to consent to the publication of the advance ruling and its future modifications with the CBSA . The decision to not consent to the publication of the advance ruling and its future modifications will have no bearing on any decision rendered by the CBSA with respect to the issued ruling(s), nor will it have any adverse consequences relating to the CBSA ’s processing of the application of the advance ruling.\nPlease note that an applicant can revoke their consent to the publication of the advance ruling and its future modifications at any time by contacting the CBSA .\n1) Consent to the publication of the advance ruling and its future modifications\nI, (name of individual) of (importer/exporter or producer outside Canada/authorized agent) , hereby give my consent and allow the Canada Border Services Agency ( CBSA ) to publish on the CBSA ’s website, the entirety of the advance ruling issued to me by the CBSA , and its future modifications, in respect of ( name of subject goods ), in both official languages. Signature Date\n2) Do not consent to the publication of the advance ruling\nI, (name of individual) of ( importer/exporter or producer outside Canada/authorized agent) , hereby confirm that I do not give my consent to allow the Canada Border Services Agency ( CBSA ) to publish the advance ruling issued to me by the CBSA, in respect of ( name of subject goods ). Signature Date", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "Appendix C: Request for exchange of information by e-mail with the Canada Border Services Agency ( CBSA )", + "part": "", + "division": "", + "heading": "", + "text": "1. The CBSA encourages the exchange of information by e-mail with the applicant.\n2. The request for exchange of information by e-mail must meet the required conditions set by the CBSA .\n3. The applicant who chooses to exchange information with the CBSA by encrypted or non-encrypted e-mail must indicate, in the request for exchange of information by e-mail , their choice between encrypted and non-encrypted e-mail . This request may be made at the time when the application for an advance ruling is sent to a CBSA Trade Operations Division office, or at any other time during the processing of the application for an advance ruling. Additionally, the applicant may change their choice to exchange information with the CBSA by e-mail as well as their choice between encrypted and non-encrypted e-mail , if applicable, at any time during the processing of the application for an advance ruling.\n4. An applicant who does not indicate clearly in the request for exchange of information by e-mail with the CBSA their choice between encrypted and non-encrypted e-mail , or when the request does not meet the required conditions, will have their application for an advance ruling processed using the regular exchange of information procedures (registered mail).\n5. The applicant must provide a valid e-mail address as well as their consent to exchange information by e-mail with the CBSA . An authorized agent, as per Memorandum D1-6-1: Authority To Act as Agent , may present a request for exchange of information by e-mail with the CBSA on behalf of their client. The applicant is responsible for advising the CBSA of any contact information changes (phone number, e-mail address, etc.)\n6. The applicant who elects to use encrypted e-mail for the processing of their application must ensure to use compatible software (Winzip).\n7. When the request meets the required conditions, the CBSA will accept the request for exchange of information by e-mail with the CBSA and will send all documents related to the application for an advance ruling to the applicant, either by encrypted or non-encrypted e-mail , depending on the choice indicated.\n8. A new request for exchange of information by e-mail with the CBSA must be submitted for each unique application for an advance ruling (including all communications relevant to the application).\n9. The CBSA will seek to obtain an electronic delivery and read receipt from the applicant for each e-mail exchanged during the processing of the application for an advance ruling. If it is not possible to obtain an electronic delivery and read receipt, other forms of acknowledgement will be accepted ( e-mail , phone call, etc.) The reception date of the documents is deemed to be the date when the e-mail is sent.\n10. The CBSA does not guarantee the security of electronic communications. In consenting to communicate with the CBSA by e-mail , the applicant accepts all inherent risks with this mode of communication and thus relieves the CBSA from all responsibility, present and future, related to the protection of the information while it is being exchanged by e-mail .\n11. For more information on the procedures relating to the exchange of information by e-mail with the CBSA , contact the border information service ( BIS ) or a CBSA Trade Operations Division office.\nConsent statement\n“I choose to communicate by {non-encrypted/encrypted} (please indicate your choice) e-mail with the CBSA during the processing of the application for an advance ruling ( AR ). This includes the sending and receiving of documents, as well as any other correspondence required during the processing of the application for an AR . I authorize the communication by e-mail for all exchanges and I accept all inherent risks. I hereby relieve the CBSA from any responsibility, present and future, in relation to the protection of the information exchanged by e-mail . I have read and I accept the conditions of this agreement.”\nSignature: Date: Case number (if already given by the CBSA ): Name of the goods that are the subject of the AR: Name of the applicant / authorized person: Business name: Occupation/Title: Business number (BN): Telephone number: E-mail address:", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D11-11-3-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D11-11-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Tariff Classification Advance Rulings Regulations\n- Customs Tariff\n- Import Control List\n- Export and Import Permits Act\nRelated D memoranda\n- Memorandum D1-6-1: Authority To Act As an Agent\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- D9 Series: Prohibited Importations\n- Memorandum D9-1-1: Canada Border Services Agency's Policy on the Classification of Obscene Material\n- Memorandum D9-1-6: Goods Manufactured or Produced by Prison or Forced Labour\n- Memorandum D9-1-15: Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason\n- Memorandum 11-4-16: Advance Rulings for Origin Under Free Trade Agreements\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value For Duty\n- Memorandum D11-6-7: Request Under Section 60 of the Customs Act For a Re-determination, a Further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-8-5: Conditional Relief Tariff Items\n- Memorandum 11-11-1: National Customs Rulings\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D19-10-2: Administration of the Export and Import Permits Act (Importations)\n- Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices\nSuperseded D memoranda\nD11-11-3, dated November 1, 2023\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D11-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-11-3-eng.html" + }, + { + "id": "dmemo-D13-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-1", + "marginal_note": "Legislation", + "part": "Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "Valuation for Duty Regulations (Regulations)", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html" + }, + { + "id": "dmemo-D13-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-1", + "marginal_note": "Guidelines and General Information", + "part": "Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "1. Additional information with respect to theRegulations is provided in different D13-series memoranda:\n- (a) Section 2 of the Regulations is addressed in D13-1-3, Customs Valuation – Purchaser in Canada ;\n- (b) Section 3 of the Regulations is addressed in D13-4-5, Transaction Value Method for Related Persons ;\n- (c) Section 4 of the Regulations is addressed in D13-3-12, Treatment of Assists in the Determination of the Value for Duty ;\n- (d) Section 5 of the Regulations is addressed in D13-7-3, Deductive Value Method - Deductions From the Price Per Uni t ; and\n- (e) Section 6 of the Regulations is addressed in D13-8-1, Computed Value Method .\n2. Memorandum D13-3-1, Methods of Determining Value for Duty outlines and explains the methods of determining value for duty under the provisions of the Customs Act .\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html" + }, + { + "id": "dmemo-D13-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-1", + "marginal_note": "References", + "part": "Value for Duty of Imported Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-1 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-3 , D13-3-1 , D13-3-12 , D13-4-5 , D13-7-3 , D13-8-1 Superseded memorandum D: D13-1-1 dated February 24, 2012", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html" + }, + { + "id": "dmemo-D13-1-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-2", + "marginal_note": "Legislation", + "part": "Direct Shipment of Goods", + "division": "", + "heading": "", + "text": "Direct Shipment of Goods Regulations", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-2-eng.html" + }, + { + "id": "dmemo-D13-1-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-2", + "marginal_note": "Guidelines and General Information", + "part": "Direct Shipment of Goods", + "division": "", + "heading": "", + "text": "1. The Direct Shipment of Goods Regulations are no longer fully excerpted in this memorandum. They can be accessed from Department of Justice Web site.\n2. Memorandum D13-3-4, Place of Direct Shipment , provides additional information on the interpretation of these regulations.\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nIssuing office: Trade Programs Directorate Headquarters file: 79070-4-1 Legislative references: Direct Shipment of Goods Regulations Other references: D13-3-4 Superseded memorandum D: D13-1-2 dated February 16, 2012", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-2-eng.html" + }, + { + "id": "dmemo-D13-1-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-3", + "marginal_note": "Legislation", + "part": "Customs Valuation – Purchaser in Canada", + "division": "", + "heading": "", + "text": "Sections 45 and 48 of the Customs Act\nIncome Tax Act\nValuation for Duty Regulations", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html" + }, + { + "id": "dmemo-D13-1-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-3", + "marginal_note": "Guidelines and General Information", + "part": "Customs Valuation – Purchaser in Canada", + "division": "", + "heading": "", + "text": "1. Subsection 48(1) of the Customs Act (the Act), which reads \"the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined,\" identifies three requirements that must be met in order to apply the transaction value method (assuming that the importer has complied with the remaining provisions of section 48 of the Act). These requirements are:\n- (a) the imported goods were sold for export to Canada;\n- (b) the purchaser in the sale for export is the purchaser in Canada; and\n- (c) the price paid or payable for the goods can be determined.\n2. Subsection 48(1) of the Act contains the phrase \"to a purchaser in Canada.\" Subsection 45(1) of the Act states that the definition of \"purchaser in Canada\" has the meaning assigned by the Valuation for Duty Regulations (Regulations).\n3. In order to establish if a sale for export to Canada has occurred, the provisions of Memorandum D13-4-2 should be consulted. Imported goods continue to be considered sold for export to Canada if:\n- (a) the vendor, in consideration of a price, has transferred or has agreed to transfer, title of the subject goods to a purchaser in Canada; and\n- (b) it can be clearly demonstrated that, as a condition of the sale agreement, the subject goods were destined for Canada without possibility of diversion. In the event more than one sale of the goods imported to Canada has occurred, the transaction in which the person in Canada is directly involved is the relevant sale for export.\n4. Determination of who is a purchaser in Canada, under the Regulations , is an integral part of the transaction value method along with the other elements noted above. Once the relevant sale for export transaction has been identified, it must be determined whether the purchaser in that transaction is a purchaser in Canada.\nPurchaser in Canada\n5. Sections 2 and 2.1 of the Regulations identify the requirements to be met for a purchaser to be considered a \"purchaser in Canada\". Following the hierarchical language of the Regulations, a purchaser will qualify as a purchaser in Canada either as (a) resident individual or business, (b) a permanent establishment in Canada, or (c) neither a resident nor a non-resident having a permanent establishment but importing goods for the purchaser's own use or on the basis of speculation of future sales.\nIndividual Resident\n6. Section 2 of the Regulations identifies an individual resident as one who \"ordinarily resides\" in Canada. The question of whether an individual ordinarily resides in Canada is essentially a question of fact. An individual \"ordinarily resides\" in the place where they regularly, normally, or customarily live in the general routine of their life. The issue of residency will not normally be difficult to determine with respect to individuals and does not usually present a problem for the purposes of establishing a transaction value.\n7. Note that an individual resident purchaser is not subject to the requirement of carrying on business in Canada to be considered a purchaser in Canada. An individual purchaser who is a resident will qualify as a purchaser in Canada under paragraph 2.1 (a) of the Regulations . An individual purchaser who is not a resident may qualify as a purchaser in Canada under subparagraph 2.1 (c) (i) of the Regulations if the conditions are met.\nBusiness Residents\n8. Section 2 of the Regulations defines the term resident for both incorporated and unincorporated businesses. There are two conditions that must be met in order for an incorporated or unincorporated business to meet the resident requirement of paragraph 2.1 (a) of the Regulations. The first is that the business in Canada must have been carrying on business in Canada; and secondly, the management and control of the business has to be in Canada.\nCarrying on Business in Canada\n9. To be considered a \"purchaser in Canada,\" the business entity must be the purchaser involved in the transaction for imported goods and must be carrying on business in Canada. A business that holds itself out to others as engaged in the selling of goods or services can be said to be carrying on business when the following three elements are present:\n- (a) dedicates time, attention and labour to the management of the commercial entity in Canada;\n- (b) incurs liabilities to other persons in Canada; and\n- (c) must do these things with the expectation of making a profit in Canada and do so as the purchaser of the imported goods.\n10. If a business meets the above-noted criteria and is considered to be buying and selling the imported goods on their own account for a profit, it meets the requirement for carrying on business in Canada.\nManagement and Control in Canada\n11. To determine if a business is resident in Canada for purposes of the Regulations , the extent of management and control exercised by the business over its affairs and day-to-day operations must be considered. The extent of management and control varies from business to business and therefore it must be determined on a case-by-case basis. Generally, for valuation purposes, management and control pertain to the Canadian business entity's ability to make decisions and issue instructions necessary to run a business located in Canada.\n12. The history of a business’s activities must be examined and a thorough analysis of the facts must be performed before a conclusion can be reached as to the degree of management and control that exists in Canada. It must be noted that no one factor is determinative. Nor will it be concluded that management and control do not exist simply because one or several factors are not present in a particular case. The whole of the business’s activities must be reviewed in order to make a determination. The following are some of the factors that will be examined and considered to establish whether management and control are exercised by a Canadian business:\n- (a) The general authority to conduct business in Canada is to be considered in the context and nature of the carrying on of the specific business in Canada. For example, if the business is a retail outlet, then management and control of that outlet’s operations, rather than the management and control of the worldwide operation and all its facets, is the central factor;\n- (b) There should be formal organization of the Canadian business’s board of directors within a Canadian context, i.e., a distinct board of directors for the Canadian business should meet and exercise its authority over the Canadian operations. The residency of the Canadian board members is not relevant;\n- (c) The Canadian entity is not significantly influenced or controlled by another party located outside Canada (i.e., this means the control over the day-to-day activities and functions of the Canadian business necessary to maintain the continuous operation of the business remains with the employees of the Canadian entity);\n- (d) The Canadian entity maintains separate books and records in relation to the Canadian business operations, and prepares separate financial statements in accordance with the requirements of Canada's Income Tax Act .\nPermanent Establishment\n13. When a Canadian business entity does not meet the requirements to be considered a resident, section 2.1 of the Regulations directs them to consider paragraph 2.1 (b) : Permanent Establishment.\n14. Permanent establishments are similar to residents in that they are also physically located in Canada, they maintain separate books and records in relation to the Canadian business operations, and they prepare separate financial statements in accordance with the requirements of Canada's Income Tax Act for the Canadian business.\n15. In most cases, the permanent establishment is a related party of a foreign parent who has established a subsidiary in Canada but whose day-to-day operations are not wholly managed and controlled in Canada (as they would be in the case of a resident), due to its corporate structure or the management policies of a foreign parent.\n16. Section 2 of the Regulations defines a \"permanent establishment\" as a fixed place of business (i.e., a place of management, a branch, an office, a factory or a workshop) through which business is carried on. A permanent establishment may qualify as the purchaser in Canada in a sale for export to Canada provided it carries on business as outlined above and meets the definition for permanent establishment in the Regulations which is a fixed place of business in Canada.\nFixed Place of Business\n17. The CBSA definition of \"fixed place of business\" contains the following three elements, which must all be met in order to meet the permanent establishment requirement of paragraph 2.1(b) of the Regulations :\n- (a) There must be a place of business in Canada.\n- (b) The place of business in Canada must be fixed.\n- (c) The business of the purchaser in Canada must be carried on through the fixed place of business in Canada.\nThere Must Be a Place of Business in Canada\n18. Section 2 of the Regulations lists examples of fixed places of business that include a place of management, a branch, an office, a factory or a workshop through which the person carries on business. While the presence of an importer at a particular location in Canada does not necessarily make that location a fixed place of business, the term \"place of business\" can cover any premises, facilities, or installations in Canada used for carrying on the business of the purchaser in Canada.\n19. It may occur that the purchaser in Canada's place of business could be situated in the business facilities of another enterprise. In order to allow this location to be considered as a place of business for purposes of the Regulations , the purchaser in Canada's business must have control over the premises, the formal legal right to use that particular place for their business, and there must be common (public) understanding that it is the purchaser in Canada’s place of business. The common understanding that the facility is the purchaser in Canada’s place of business can be indicated by clear identification of the business’s existence through the use of signs, letterhead, business cards, etc.\nNote: The term \"place of business\" in a related party situation contemplates a fixed place of business of both a parent company and its subsidiary where the business of the company is carried on and the employees or dependent agents of both the controlling parent company and the purchaser in Canada branch have access. In other words, a branch of a multi-national company cannot be located in a private home where only the homeowner has legal access. For a location to be considered to be a place of business for CBSA purposes, the factors to be taken into account would include:\n- (a) the actual use made of the premises, i.e., do they carry on the business of the foreign related party there;\n- (b) whether and by what legal right the controlling foreign related party exercises or could exercise control over the premises; and\n- (c) the degree to which the premises were objectively identified with the foreign related party's business.\nThe Place of Business in Canada Must Be Fixed\n20. The place of business must be established at a distinct place meaning that there has to be a link between the place of business and a specific geographical point within Canada. However, where the nature of the business activities is such that these activities are often moved between locations, a single place of business will generally be considered to exist where a particular location may be identified as constituting a coherent whole commercially with respect to that business (the place of management, branch, office, factory, workshop, etc.). The place of business must also have a certain degree of permanency, i.e., it is not of a purely temporary nature.\nThe Business of the Purchaser in Canada Must Be Carried on Through The Fixed Place of Business in Canada\n21. To determine if the business of the purchaser in Canada is wholly or partly carried on through a fixed place of business in Canada, the activities of its employees in Canada must bear some evident relationship to the purchaser in Canada's business. If so, the purchaser will be considered to have met this requirement of the \"permanent establishment\" definition.\nNote: An employer/employee relationship is understood to mean that an employer exercises control over its employees through the ability, authority, or right of a payer to direct their personnel concerning the manner in which the work is done and what work will be done. Dependent agents working at the fixed place of business of a purchaser in Canada would also be considered to meet this requirement. Dependent agents are defined as an individual(s) authorized by the purchaser to work for them at the purchaser's fixed place of business in much the same way as an employee would.\n22. Persons constituted as separate Canadian business entities (such as independent agents) in some form of commercial relationship with the purchaser cannot be considered to be employees or dependent agents; for example, a mail-drop in a third party business centre or shelf space in a third party warehouse (whether or not the office or warehouse fills and ships orders for the vendor) will not constitute a fixed place of business for the purchaser in Canada. When there are no employees (or dependent agents as described above) of a business enterprise carrying on its business, and instead, independent agents act in the ordinary course of their own business to represent and/or conduct the activities of a client, the independent agents are carrying on their own business and would not be considered to have met the requirement of carrying on the purchaser's business in a fixed place of business. In cases such as this, the import transaction should be examined to determine at what level of trade the relevant sale for export has been made.\n23. If the requirement for a fixed place of business has not been met after it has first been determined that the business entity is not a resident, and that the purchaser does not qualify as a permanent establishment, the Regulations provide a possibility for businesses located outside of Canada that import goods under specific conditions to be considered as a purchaser in Canada.\nPurchaser Located Outside Canada\n24. In situations where the purchaser in a sale for export to Canada is not a resident or does not have a permanent establishment, then paragraph 2.1 (c) of the Regulations should be examined to determine if the person qualifies as a purchaser in Canada. A purchaser located outside Canada that has no presence as a resident or permanent establishment in Canada and who purchases goods in a sale for export to Canada for its own use, enjoyment or consumption in Canada can qualify as a purchaser in Canada under subparagraph 2.1 (c) (i) of the Regulations, provided that the goods are not for sale in Canada.\n25. More typically, a purchaser located outside Canada that has no presence as a resident or permanent establishment in Canada is a business entity that, purchases goods in a sale for export to Canada and has done so with the intent of reselling the goods. Subparagraph 2.1 (c) (ii) of the Regulations applies to a foreign purchaser who purchases goods on speculation for the Canadian market without having entered into an agreement to sell the goods prior to its own purchase of the goods.\n26. The CBSA interprets subparagraph 2.1 (c) (ii) of the Regulations as presuming that goods are imported on speculation, when there is no identified purchaser located in Canada prior to the importation of the goods. The CBSA interpretation of the Regulations follows the logic that, inherent in a speculative venture is an intent to retain (or store) the imported goods in Canada before they are sold domestically, in order for the purchaser in the sale for export to Canada to meet the requirements of subparagraph 2.1 (c) (ii) of the Regulations. Goods imported in such a venture are typically stored for a period before a domestic sale occurs. Indications that the goods were stored (or plans to that effect were in place) after importation and before their domestic sale will determine that the intent of the importation on speculation aspect central to subparagraph 2.1 (c) (ii) of the Regulations has been met.\n27. A purchaser that does not meet the criteria in subparagraph 2.1 (c) (ii) of the Regulations will not be considered a purchaser in Canada, because that person has already entered into an agreement to sell the goods prior to their importation to a purchaser located in Canada. Therefore, that sale at the next level of trade to a purchaser located in Canada is the basis for the application of the transaction value method.\n28. For more information on the application of the transaction value method, refer to Memorandum D13-4-1, Transaction Value Method of Valuation , Memorandum, D13-4-2, Customs Valuation: Goods Sold for Export to Canada and Memorandum D13-4-3, Customs Valuation: Price Paid or Payable .\nAdditional Information\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html" + }, + { + "id": "dmemo-D13-1-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-1-3", + "marginal_note": "References", + "part": "Customs Valuation – Purchaser in Canada", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-1 Legislative references: Customs Act Income Tax Act Valuation for Duty Regulations Other references: D13-4-1 , D13-4-2 , D13-4-3 Superseded memorandum D: D13-1-3 dated July 8, 2009", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-3-eng.html" + }, + { + "id": "dmemo-D13-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-1", + "marginal_note": "Legislation", + "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation", + "division": "", + "heading": "", + "text": "Sections 40, 45 and 164 of the Customs Act and Imported Goods Records Regulations .", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html" + }, + { + "id": "dmemo-D13-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation", + "division": "", + "heading": "", + "text": "1. Importers and/or their authorized agents are responsible for the calculation and declaration of the value for duty of imported goods in accordance with the valuation provisions of the Customs Act (the Act).\n2. The determination of the value for duty and the selection of a particular valuation method must be based upon \"sufficient information\", which supports the importer's declaration. The term \"sufficient information\" is defined in subsection 45(1) of the Act , and for valuation purposes is intended as objective and quantifiable information that establishes the accuracy of any amount, difference or adjustment used in the determination of the value for duty. Sufficient information in the form of corroborating documentation may be requested by the Canada Border Services Agency ( CBSA ) to support the calculation and declaration of the value for duty. While this information does not form part of the documentation requirements described in Memorandum D1-4-1 , CBSA Invoice Requirements , and Memorandum D17-1-1 , Documentation Requirements for Commercial Shipments , it must be available at the time of importation and be kept in such a manner as to facilitate review by CBSA officials when requested.\n3. Subsection 40(1) of the Act requires that any person who imports goods or causes goods to be imported for sale or for any industrial, occupational, commercial, institutional or other like use or any other that may be prescribed shall keep at their place of business in Canada or at any other place designated by the Minister any records in respect of those goods in any manner and for any period of time that may be prescribed and shall, where an officer so requests, make them available to the officer, and answer truthfully any questions asked in respect of the records.\nImported Goods Records Regulations\n4. Pursuant to paragraph 164(1) (i) of the Act , the Governor in Council published the Imported Goods Records Regulations (Regulations) with respect to the maintenance and preservation of importers' records, as mentioned in subsection 40(1) of the Act. 5. Section 2 of these Regulations specifies that every person who is required by subsection 40(1) of the Act to keep records in respect of commercial goods shall keep amongst others; all records relating to the purchase, importation, costs, value and payment for the goods. Also, this person shall keep records of the sale or disposal of the goods in Canada. Section 2 of these Regulations, also specifies that these records shall be kept for a six year period following the importation of the commercial goods. 6. Further details regarding the responsibilities of importers to maintain records are contained in Memorandum D17-1-21 , Maintenance of Records in Canada by Importers . Additional Information 7. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Imported Goods Records Regulations Other references: D1-4-1 , D17-1-1 , D17-1-21 Superseded memorandum D: D13-2-1, dated March 19, 2001", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html" + }, + { + "id": "dmemo-D13-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-1", + "marginal_note": "References", + "part": "Responsibility of Importers and/or Authorized Agents With Respect to Valuation", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Imported Goods Records Regulations Other references: D1-4-1 , D17-1-1 , D17-1-21 Superseded memorandum D: D13-2-1, dated March 19, 2001", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html" + }, + { + "id": "dmemo-D13-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-3", + "marginal_note": "Legislation", + "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act", + "division": "", + "heading": "", + "text": "Section 55 of the Customs Act , Currency Act and Currency Exchange for Customs Valuation Regulations .", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html" + }, + { + "id": "dmemo-D13-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act", + "division": "", + "heading": "", + "text": "Determination of Exchange Rate\n1. Section 55 of the Customs Act provides that the value for duty of imported goods shall be computed in Canadian currency in accordance with regulations made under the Currency Act .\n2. The rate of exchange to be used to convert the value for duty of imported goods from a foreign currency into Canadian currency shall be the Bank of Canada rate prevailing on the date of direct shipment of the goods to Canada. For more information on the date of direct shipment, refer to Memorandum D13-3-4, Place of Direct Shipment .\n3. Information on the applicable prevailing rate of exchange can be found in the Currency Exchange for Customs Valuation Regulations .\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html" + }, + { + "id": "dmemo-D13-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-3", + "marginal_note": "References", + "part": "Exchange Rate for the Calculation of the Value for Duty Under the Customs Act", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Currency Act Currency Exchange for Customs Valuation Regulations Other references: D13-3-4 Superseded memorandum D: D13-2-3 dated September 5, 2012", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-3-eng.html" + }, + { + "id": "dmemo-D13-2-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-4", + "marginal_note": "On this page", + "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Valuation of replacement goods Treatment of overages Treatment of shortages\n- References Applicable legislation Related D memoranda Issuing office\n- Contact us", + "history": "", + "last_amended": "2025-07-17", + "current_to": "2025-07-17", + "citation": "Memorandum D13-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html" + }, + { + "id": "dmemo-D13-2-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-4", + "marginal_note": "Updates made to this D-memo", + "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- revise the information regarding the valuation of replacement goods\n- clarify and provide examples for the information on overage and shortage goods", + "history": "", + "last_amended": "2025-07-17", + "current_to": "2025-07-17", + "citation": "Memorandum D13-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html" + }, + { + "id": "dmemo-D13-2-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-4", + "marginal_note": "Guidelines", + "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract", + "division": "", + "heading": "", + "text": "1. Goods not in accordance with the contract are goods that:\n- have been damaged in transit;\n- are of an inferior quality;\n- are defective;\n- are not of the class or description of the goods ordered;\n- are of a quantity in excess of the goods ordered; or\n- are of a quantity less than the goods ordered.\n2. Different results may occur when goods not in accordance with the contract are received by an importer, including:\n- the goods are retained by the importer and they subsequently receive a refund or credit for a portion of the original price;\n- the goods are exported from Canada or disposed of in a manner acceptable to the Minister (e.g., destroyed under Canada Border Services Agency (CBSA) supervision);\n- an overage occurs and the importer pays an additional amount for the quantity of over-shipped goods, or alternatively, the vendor demands no additional payment.\n3. Regardless of the circumstances of an importation, the value for duty of the imported goods must be determined in accordance with one of the methods of valuation specified in sections 48 to 53 of the Customs Act , based on the value of the goods as if they were in accordance with the contract.\n4. The possibility of a refund of duties resulting from a refund or credit given to a purchaser, by a vendor, because the goods are not in accordance with the contract is addressed in Memorandum D6-2-3, Refund of Duties .\nValuation of replacement goods\n5. The value for duty of replacement goods is the value for duty of the originally-shipped goods, provided that the importer supplies sufficient evidence to demonstrate that the replacement goods are identical in all respects to the goods that should have been shipped under the terms of the original contract.\n6. For instance, a purchaser in Canada entered into a contract with a foreign vendor to purchase 100 units of goods at $5/unit, with the payment of $500 due upon shipment of the goods to Canada. However, upon arrival of the goods at the purchaser’s place of business in Canada, the purchaser notices that 10 units were damaged in transit. As a result of the goods damaged in transit, the vendor ships 10 new identical units free of additional charge to the purchaser.\n7. At the time of importation, the value for duty of the original shipment can be determined under the transaction value method outlined in section 48 of the Customs Act . As no further adjustments to the price paid or payable pursuant to paragraphs 48(5)(a) or (b) are required, the value for duty is determined based on the price of $500 paid by the purchaser in Canada to the foreign vendor for the goods. Nevertheless, the purchaser may be eligible to obtain a refund of duties on the original shipment of the goods, where the goods are not in accordance with the contract; for instance on an adjusted value for duty of $450 rather than the $500 originally declared at the time of importation. As noted above, more information on possible refund of duties is available in Memorandum D6-2-3, Refund of Duties .\n8. With regards to the importation of the replacement goods, as they were sent free of additional charge, no sale occurred and the transaction value method is not applicable. The sequential order of methods outlined in subsection 47(2) of the Customs Act is then followed, and as the replacement goods are identical to those of the original shipment, section 49 of the Customs Act , the transaction value of identical goods, applies on the basis of the transaction value of the original shipment. As the original identical goods were imported at a unit price of $5/unit, the value for duty of the 10 replacement goods is determined to be $50.\nTreatment of overages\n9. An overage occurs when more goods have been received than were ordered. In such circumstances, a value for duty must be established for the overage, and the quantity of goods over-shipped must be accounted for to the CBSA as directed in Memorandum D17-1-10, Coding of Customs Accounting Documents . For instance, a purchaser in Canada entered into a contract with a foreign vendor to purchase 100 units of goods at $5/unit, with the payment of $500 due upon shipment of the goods to Canada. However, upon arrival of the goods in Canada, the purchaser notices that 110 units were shipped, resulting in an overage of 10 units.\n10. If the vendor charges the purchaser an additional amount for the over-shipped goods, this amount is the basis for calculating their value for duty. For example, if the vendor provides the over-shipped goods to the purchaser at a discounted rate of 50% off the regular price, the value for duty of the over-shipped goods will be $25 (i.e. 10 units at $2.50/unit) and the total value of the importation would be $525.\n11. If, on the other hand, the vendor makes no additional charge, effectively providing the goods for \"free\", then as the over-shipped goods were sent free of additional charge, no sale occurred in respect of those goods and the transaction value method is not applicable. The sequential order of methods is then followed, and as the over-shipped goods are identical to those of the ordered goods for which payment is being made, section 49 of the Customs Act applies on the basis of the transaction value of the identical ordered goods, namely $500 (i.e. 100 units at $5/unit). As the identical ordered goods were imported at a unit price of $5/unit, the value for duty of the 10 over-shipped goods is determined to be $50.\nTreatment of shortages\n12. A shortage occurs when fewer goods were received than were ordered. In such circumstances, the value for duty of the imported goods is based on the price paid or payable demanded by the vendor for the shipment. Memorandum D17-1-4, Release of Commercial Goods provides information on the options for accounting for the short-shipped goods.\n13. If the importer does not expect the goods to be delivered at a later date and the purchaser and vendor agree to reduce the price paid or payable for the goods actually received or provide the purchaser with a credit note, a refund may be requested (refer to Memorandum D6-2-3, Refund of Duties ) based on the reduced price paid or payable. The refund request is the appropriate mechanism to use when a credit note is issued as the credit cannot be used to reduce the price paid or payable of a subsequent shipment. For example, if the purchaser receives a credit note of $75 to address a shortage on a previous shipment and applies this credit amount to a subsequent order of 50 units of another good invoiced at $250, the credit note cannot be used to reduce the value for duty to $175 ($250, less the $75 credit). The value for duty of the new shipment of 50 units will remain at $250, consisting of the $175 payment plus the $75 credit received in respect of the earlier sale for which a shortage occurred (note: for further information, refer to the “Credits in Respect of Earlier Transactions” section in Memorandum D13-4-10, Price Reductions ).", + "history": "", + "last_amended": "2025-07-17", + "current_to": "2025-07-17", + "citation": "Memorandum D13-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html" + }, + { + "id": "dmemo-D13-2-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-4", + "marginal_note": "References", + "part": "Valuation of Goods Imported Into Canada that are not in Accordance with the Contract", + "division": "", + "heading": "", + "text": "Applicable legislation\nSections 48 to 53 of the Customs Act\nRelated D memoranda\n- Memorandum D6-2-3, Refund of Duties\n- Memorandum D13-4-10, Price Reductions\n- Memorandum D17-1-4, Release of Commercial Goods\n- Memorandum D17-1-10, Coding of Customs Accounting Documents\nIssuing office\nTrade Policy Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-07-17", + "current_to": "2025-07-17", + "citation": "Memorandum D13-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html" + }, + { + "id": "dmemo-D13-2-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-5", + "marginal_note": "Legislation", + "part": "Customs Valuation: Effects of the Goods and Services Tax", + "division": "", + "heading": "", + "text": "Customs Act Excise Tax Act", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html" + }, + { + "id": "dmemo-D13-2-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-5", + "marginal_note": "Guidelines and General Information", + "part": "Customs Valuation: Effects of the Goods and Services Tax", + "division": "", + "heading": "", + "text": "1. Subsection 215(1) of the Excise Tax Act provides that the value of imported goods, for the purpose of determining the GST liability, is the total of:\n- (a) the value of the goods as they would be determined for the purpose of calculating a duty; and\n- (b) the amount of all duties and taxes payable on the imported goods under the Customs Tariff , the Special Import Measures Act , the Excise Tax Act (other than the GST ) or any other law relating to customs.\n2. The value determined in this way is referred to as the \"value for tax.\"\n3. Therefore, the value for tax will be the aggregate of:\n- (a) the value determined under sections 47 to 55 of the Customs Act ; and\n- (b) all federal duties and taxes (with the exception of the GST ) that are levied on the subject imported goods.\n4. Accordingly, the calculation of the value for tax of imported goods does not entail additional requirements regarding the calculation of value for duty.\nDetermination or Re-determination of the Value for Duty\n5. Where a determination of the value for duty under section 58 of the Customs Act or a re-determination under section 59 or 60 of the Customs Act results in an increase to the amount of duties and taxes as determined at the time of accounting, the Canada Border Services Agency ( CBSA ) will collect the amount for duties and taxes including the GST . Where a re-determination results in a reduction of duties and taxes, and the importer is not registered for GST purposes, the GST overpayment will be refunded by the Canada Revenue Agency (CRA) after the CBSA approves the re-determination. In the case of GST -registered importers, if an input tax credit has not already been claimed for the amount of GST in question, an application for a GST rebate may be filed with the CRA on Form GST 189, General Application for Rebate of GST / HST . A balance of less than $2 will not be refunded or rebated. Additions and Deductions Under the Transaction Value Method 6. Additions: where the importer has paid GST on any element of, or addition to, the price paid or payable for the imported goods, the amount of GST paid will not form part of the cost of the imported goods for the purpose of determining the value for duty. 7. Deductions: certain costs, charges and expenses may be deducted from the price paid or payable when determining the value for duty, e.g., freight charges from the place of direct shipment included in a CIF price (cost, insurance and freight). As only the actual cost may be deducted, any GST paid, where it is subject to an input tax credit or some other manner of refund, is not to be regarded as a cost, charge or expense and is therefore not to be included as part of the amount of a deduction from the price paid or payable. 8. For more information, refer to Memorandum D13-4-3, Customs Valuation: Price Paid or Payable , and Memorandum D13-4-7, Adjustments to the Price Paid or Payable . Application of the Deductive Value Method 9. Where value for duty is determined under section 51 of the Customs Act , the price per unit, as determined under subsection 51(3) of the Customs Act, will be the price per unit exclusive of GST or other domestic retail sales taxes. In determining the deduction from the price per unit under subsection 51(4) of the Customs Act , any GST paid is similarly not to be regarded as a cost, charge or expense where it would become an input tax credit serving as an offset against any GST charged on sales. For more information, refer to Memorandum D13-7-1, Deductive Value Method – Determination of the Price Per Unit , and Memorandum D13-7-3, Deductive Value Method – Deductions From the Price Per Unit . Application of the Harmonized Sales Tax ( HST ) on Imported Goods 10. Generally, goods that are not subject to GST assessment when supplied in Canada are not subject to GST / HST assessment when imported into Canada. 11. The CBSA will collect the HST on importations of taxable non-commercial goods (i.e., casual goods not for sale or for any commercial, industrial, occupational, institutional or like use) imported by a person who is considered to be a resident of a participating province for GST / HST purposes, except for importations of motor vehicles required to be registered in a participating province. In the case of GST / HST taxable commercial goods imported by a person who is considered to be a resident of a participating province for GST / HST purposes, only the GST is payable by the importer at the time of importation. After the goods are imported into a participating province, the importer may be obliged to self-assess the provincial component of the HST . The CRA's Technical Information Bulletin B-079, Self-Assessment of the HST on Supplies Brought Into a Participating Province , addresses the requirement to self-assess. Additional Information 12. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Excise Tax Act Special Import Measures Act Customs Tariff Other references: D13-4-3 , D13-4-7 , D13-7-1 , D13-7-3 Superseded memorandum D: D13-2-5 dated November 22, 2006", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html" + }, + { + "id": "dmemo-D13-2-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-2-5", + "marginal_note": "References", + "part": "Customs Valuation: Effects of the Goods and Services Tax", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-2 Legislative references: Customs Act Excise Tax Act Special Import Measures Act Customs Tariff Other references: D13-4-3 , D13-4-7 , D13-7-1 , D13-7-3 Superseded memorandum D: D13-2-5 dated November 22, 2006", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html" + }, + { + "id": "dmemo-D13-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-1", + "marginal_note": "Legislation", + "part": "Methods of Determining Value for Duty", + "division": "", + "heading": "", + "text": "Sections 47 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html" + }, + { + "id": "dmemo-D13-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-1", + "marginal_note": "Guidelines and General Information", + "part": "Methods of Determining Value for Duty", + "division": "", + "heading": "", + "text": "1. Under the Customs Act (the Act), the primary basis of determining the value for duty of imported goods is the transaction value method. This method and the five alternate methods of determination are identified in sections 48 to 53 of the Act. The sequential order of these methods must be followed in order to determine value for duty. The first of these methods, which can be applied to the circumstances of the transaction involving imported goods, must be used. In only one instance can the sequence in which the methods appear in the legislation be altered: the order of application of sections 51 and 52 of the Act can be reversed at the request of the importer. Section 47 of the Act contains the provisions relating to the sequential application of the various methods of valuation.\n2. The primary basis of determination and the five alternate methods are as follows:\nSection 48 – The transaction value method Section 49 – The transaction value method of identical goods Section 50 – The transaction value method of similar goods Section 51 – The deductive method of valuation Section 52 – The computed method of valuation Section 53 – The residual method of valuation\n3. Certain D Memoranda explain in detail the application of each method of valuation. A brief outline of the key elements of the various methods is given below.\nTransaction Value Method (Section 48 of the Customs Act )\n4. This is the primary method of valuation. Value for duty is based upon the price paid or payable for the goods being appraised. Certain adjustments, both additions and deductions, can be made to this price to arrive at the transaction value of the goods. If the transaction value meets certain criteria for acceptability set out in subsection 48(1) of the Act , it will be the value for duty. The transaction value method can only be applied in cases where the goods being appraised must be the subject of a sale for export to Canada to a purchaser in Canada (refer to Appendix A of this memorandum and Memorandum D13-4-1, Transaction Value Method of Valuation ).\nTransaction Value Method of Identical Goods (Section 49 of the Customs Act )\n5. If the transaction value method cannot be applied, consideration must then be given to the method of valuation set out in section 49 of the Act . In section 49 of the Act, value for duty is based upon the transaction value (that is, a value determined in accordance with section 48 of the Act) of goods that are identical to the goods being appraised. The transaction value method of identical goods can be adjusted if there are differences in trade level, quantities, or transportation costs between the identical goods and the goods being appraised. The value for duty of the goods being appraised would be the transaction value of the identical goods adjusted to account for the differences mentioned above (refer to Appendix B of this memorandum and Memorandum D13-5-1, Application of Sections 49 and 50 of the Customs Act ) .\nTransaction Value Method of Similar Goods (Section 50 of the Customs Act )\n6. When the transaction value method of identical goods cannot be applied, the method of valuation set out in section 50 of the Act must then be considered. The transaction value method of similar goods is essentially the same as that contained in section 49 of the Act except that the basis of value for duty is the transaction value of goods that are similar to the goods being appraised. This transaction value, which can be adjusted in the same way as shown in section 49 of the Act, would be the value for duty of the goods being appraised (refer to Appendix B of this memorandum and Memorandum D13-5-1 ).\nDeductive Method of Valuation (Section 51 of the Customs Act )\n7. If the transaction value method of similar goods is not applicable to the importation in question, section 51 of the Act must then be applied unless the importer has requested that the order of sections 51 and 52 of the Act be reversed. The value for duty is determined under the deductive method of valuation by looking to sales in Canada of the goods being appraised or of identical or similar imported goods. A price per unit is established on the basis of these sales, from which amounts are deducted to account for either profit earned and general expenses incurred on sales in Canada or commissions generally earned on a unit basis, as well as certain transportation costs, and Canadian duties and taxes. The price per unit, once adjusted, would be used in calculating the value for duty of the goods being appraised (refer to Appendix C of this memorandum, Memorandum D13-7-1, Deductive Value Method - Determination of the Price Per Unit , and Memorandum D13-7-3, Deductive Value Method - Deductions From the Price Per Unit ).\nComputed Method of Valuation (Section 52 of the Customs Act )\n8. Under the computed method of valuation, determination of value for duty begins with the cost of production of the goods being appraised. To this, amounts are added to account for profit earned and general expenses incurred on sales for export to Canada. The total amount would form the basis for calculating the value for duty of the goods being appraised (refer to Appendix D to this memorandum and Memorandum D13-8-1 , Computed Value Method ).\nResidual Method of Valuation (Section 53 of the Customs Act )\n9. If all the previous methods of valuation have been examined and been found to be inapplicable to the circumstances surrounding the transaction involving the goods being appraised, the residual method of valuation is to be applied. Under section 53 of the Act , a value for duty is derived from a flexible application of one of the previous methods of valuation set out in sections 48 to 52 of the Act (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method ) .\n10. Appendices A to D to this memorandum contain calculation sheets, one for each method of valuation, which importers may use as an aid to assist in determining value for duty. These sheets are not part of the documentation requirements for importing goods into Canada as contained in Memorandum D1-4-1 , CBSA Invoice Requirements , and need not be submitted with entry documents. However, importers may wish to keep the calculation sheets on file in order to facilitate a review by the Canada Border Services Agency (CBSA) should this prove necessary.\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website\nAppendix A\nTransaction Value Method\nIn order to determine whether an importation can be valued under this method, the following questions about the transaction between the vendor and the purchaser in Canada should be addressed. Refer to Memorandum D13-4-1 , Transaction Value Method of Valuation .\n1. Were the goods sold for export to Canada? Refer to Memorandum D13-4-2 , Customs Valuation: Goods Sold for Export to Canada .\n2. Were the goods sold to a purchaser in Canada? Refer to Memorandum D13-1-3 , Customs Valuation: Purchaser in Canada .\n3. Can the price paid or payable be determined? Refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable .\n4. If there is a relationship between the purchaser and the vendor, can it be demonstrated that the price paid or payable for the goods was not influenced by that relationship? Refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons .\n5. Are there any limitations on the sale such as, restrictions, conditions, or unknown subsequent proceeds? Refer to Memorandum D13-4-4, Limitations on the Use of Transaction Value Method .\nIf the answer to questions 1, 2, 3 and 4 is \"yes\" and there are no limitations, as outlined in question 5, the transaction value method must be used. The transaction value should be calculated in the following manner taking into account the adjustments provided in subsection 48(5) of the Act (refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable ):\n(a) Price paid or payable (PPP) for the goods including all direct and indirect payments to the vendor or for his benefit $_____ (b) Additions, if applicable (if not already included in (a) above) (1) Commissions incurred by the purchaser (selling commissions only) refer to Memorandum D13-4-12 , Commissions and Brokerage ) (2) Packing costs (domestic and export packing)(refer to Memorandum D13-4-7 ) (3) The value of assists, i.e., goods or services supplied free or at a reduced cost by the purchaser for use in connection with the production and sale for export of the imported goods (refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty ) (4) Royalties and licence fees related to the sale of the goods (refer to Memorandum D13-4-9 , Royalties and Licence Fees ) (5) Subsequent proceeds accruing to the vendor refer to Memorandum D13-4-13, Post-importation Payments or Fees (Subsequent Proceeds) ) (6) Transportation, insurance, and associated costs up to and at the point of direct shipment (refer to Memorandum D13-3-3 , Transportation and Associated Costs and Memorandum D13-3-4 , Place of Direct Shipment ) ) Additions Sub-total _____ _____ _____ _____ _____ _____ $_____ (c) Deductions, if applicable (if included in (a) above) (1) Transportation, insurance, and associated costs from the point of direct shipment (refer to Memorandum D13-3-3 and Memorandum D13-3-4 ). (2) Construction, erection, assembly costs, etc., after importation (refer to Memorandum D13-4-7 ) (3) Import duties and taxes (refer to Memorandum D13-4-7 ) Deductions Sub-total Value for duty: $PPP + $Additions – $Deductions _____ _____ _____ _____ $_____\nAppendix B\nTransaction Value of Identical Similar Goods\n1. If the value for duty cannot be determined under the transaction value method, then the goods must be valued under a subsequent method. If identical goods were imported at or about the same time as the goods being appraised, then the transaction value of these identical goods must be used as the basis for determining the value for duty (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ).\n2. If there were no identical goods imported but similar goods were imported at or about the same time, then the transaction value of these similar goods must be used as the basis for determining the value for duty (refer to Memorandum D13-5-1 ).\n3. In order to determine the value for duty under either of these methods, it is necessary that the value for duty of the identical or similar goods has been determined under the transaction value method.\n4. To determine the value for duty of the goods being appraised, use the transaction value of the identical/similar goods and adjust for any differences in quantity, commercial level, or mode and distance of transportation between the goods being appraised and the identical/similar goods (refer to Memorandum D13-5-1 ).\n(a) Transaction value of identical/similar goods $_____ (b) Adjustments to (a) , if any. Indicate if addition or deduction is being made (+, –)(refer to Memorandum D13-5-1 ) (1) quantity differences (2) commercial level differences (3) mode and distance of transportation differences _____ _____ _____ (c) Value for duty $_____\nAppendix C\nDeductive Value\n1. If none of the previous valuation methods are applicable, the deductive method may be used to determine the value for duty. However, an importer can request a reversal of the order of application of the deductive and computed methods to the CBSA, as provided for in subsection 47(3) of the Act .\n2. Under this method, it is first necessary to establish the predominant price per unit at which the goods, or identical or similar goods, were sold in Canada, either in the condition as imported or after further processing. Further instructions for determining a price per unit are contained in Memorandum D13-7-1 , Deductive Value Method –Determination of the Price Per Unit .\n3. From the price per unit, deductions are made for either commissions earned on sales in Canada, or an amount for profit and general expenses on sales in Canada and certain other elements specified in Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit , where applicable.\n4. The amount for profit and general expenses is to be calculated as a whole and expressed as a percentage of selling price.\n5. The valuation provisions of the Act specify that amounts for commissions or profit and general expenses be those generally reflected on sales of imported goods of the same class or kind in Canada. In applying this provision, the CBSA is prepared to accept the importer's own figures for commissions or profit earned and general expenses incurred based on sales of the narrowest range of goods for which accounting records are available.\n(a) Price per unit (refer to Memorandum D13-7-1 ) $_____ (b) Deductions (1) Commissions or profit and general expenses (refer to Memorandum D13-7-3 ) (2) Transportation costs from the point of direct shipment (refer to Memorandum D13-3-3 and Memorandum D13-3-4 ) (3) Duties and taxes in Canada (refer to Memorandum D13-7-3 ) (4) Assembly, packaging, further processing costs (if applicable) after importation (refer to Memorandum D13-7-3 ) _____ _____ _____ _____ (c) Value for duty $_____\nAppendix D\nComputed Value\n1. If none of the previous valuation methods are applicable, the computed method may be used to determine the value for duty. If the applicability of the computed method has been considered before the deductive method in accordance with subsection 47(3) of the Act , the deductive method must next be considered. The deductive value method is explained in Appendix C.\n2. In order to determine a value for duty under the computed value method, it will be necessary to obtain information from the country of production of the goods, normally from the producer.\n3. A computed value consists of the aggregate of the elements specified in paragraphs 52(2) (a) and (b) of the Act . These are materials, production or other processing costs, packing, assists, the cost to the producer of any engineering work, etc., undertaken in Canada, and supplied to him and an amount for profit and general expenses (refer to Memorandum D13-8-1 , Computed Value Method ) .\n4. The amount for profit and general expenses to be considered when calculating the computed value is the amount generally reflected in export sales to Canada by producers in the country of export. In applying this provision, the CBSA is prepared to accept the producer's own figures based on sales to Canada of the narrowest range of goods for which accounting records are available.\n(a) Elements specified in paragraph 52(2) (a) of the Act (1) materials employed in production (2) production and processing costs (3) packing costs (4) value of assists (5) costs to the producer of engineering work, etc., undertaken in Canada _____ _____ _____ _____ _____ $_____ (b) Amount for profit and general expenses referred to in paragraph 52(2) (b) of the Act $_____ (c) Value for duty $_____", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html" + }, + { + "id": "dmemo-D13-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-1", + "marginal_note": "References", + "part": "Methods of Determining Value for Duty", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D1-4-1 , D13-1-3 , D13-3-3 , D13-3-4 , D13-3-12 , D13-4-1 , D13-4-2 , D13-4-3 , D13-4-4 , D13-4-5 , D13-4-7 , D13-4-9 , D13-4-12 , D13-4-13 , D13-5-1 , D13-7-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-1 dated April 19, 2001", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html" + }, + { + "id": "dmemo-D13-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-2", + "marginal_note": "Guidelines and General Information", + "part": "Related Persons", + "division": "", + "heading": "", + "text": "1. Under subsection 45(3), persons are related to each other if:\n- (a) they are individuals connected by blood relationship, marriage, common-law partnership or adoption within the meaning of subsection 251(6) of the Income Tax Act;\n- (b) one is an officer or director of the other;\n- (c) each such person is an officer or director of the same two corporations, associations, partnerships or other organizations;\n- (d) they are partners;\n- (e) one is the employer of the other;\n- (f) they directly or indirectly control or are controlled by the same person;\n- (g) one directly or indirectly controls or is controlled by the other;\n- (h) any other person directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of each such person; or\n- (i) one directly or indirectly owns, holds or controls five per cent or more of the outstanding voting stock or shares of the other.\n2. The existence of a relationship is relevant to the determination of the value for duty in the following situations:\n- (a) under paragraph 48(1) (d) , the transaction value determined in a sale between related persons cannot be used as the value for duty unless the requirements of that paragraph are met (refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons );\n- (b) under paragraph 48(3) (a) , when establishing the acceptability of the transaction value in a sale between related persons using the test values, the transaction value of identical or similar goods, which are likewise sold to a related person, cannot be used (refer to Memorandum D13-4-5 ); and\n- (c) under paragraph 51(3) (a) , a sale between related persons cannot be used to determine the \"price per unit\" when valuing goods using the deductive value method (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit ).\nAdditional Information\n3. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-2-eng.html" + }, + { + "id": "dmemo-D13-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-2", + "marginal_note": "References", + "part": "Related Persons", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Income Tax Act Other references: D13-4-5 , D13-7-1 Superseded memorandum D: D13-3-2, March 9, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-2-eng.html" + }, + { + "id": "dmemo-D13-3-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-3", + "marginal_note": "Legislation", + "part": "Transportation and Associated Costs", + "division": "", + "heading": "", + "text": "Sections 44 to 56 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/FullText.html .", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html" + }, + { + "id": "dmemo-D13-3-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-3", + "marginal_note": "Guidelines and General Information", + "part": "Transportation and Associated Costs", + "division": "", + "heading": "", + "text": "1. Sections 48 to 54 of the Customs Act (the Act) require that the transportation costs of the goods be determined to properly apply all valuation methods. This memorandum defines activities considered to be transportation costs. The treatment of transportation costs, under all methods of valuation, will depend on the establishment of the place of direct shipment. Therefore, a place of direct shipment for the goods must be established. Refer to Memorandum D13-3-4 , Place of Direct Shipment .\nDefinitions\n2. The definitions in this section explain some of the words and phrases used in this memorandum.\nCost of Transportation\n3. This means freight charges directly associated with the movement of the goods, such as the cost of moving the goods by truck, aircraft, train, ship, or any other means of transportation.\nCost of Loading, Unloading, and Handling\n4. This means expenses that have to do with moving the goods onto or off of a truck, aircraft, train, ship or other means of transportation. It includes the filling and emptying of reusable commercial freight containers and the costs for lighterage, which is the transfer of goods directly from one ship to another.\nInsurance Costs\n5. This means the cost of insurance covering loss or damage to the goods while they are in transit.\nOther Charges and Expenses\n6. This includes other costs associated with the transportation of the goods. Some of these costs are customs brokers' and freight forwarders' fees, export documentation fees, inspection charges, weight and measurement certificates, warehousing fees, refrigeration charges and fees for the use of temperature recording devices. Demurrage charges, which are charges for failure to load or unload a truck or other carrier within a certain time, are also included.\n7. Gassing or fumigation fees are also a transportation cost if they are required by the transportation company to protect the goods, for example, against an infestation by insects. If the gassing charge is not for pest control purposes, for example, if gassing is done to ensure that tomatoes arrive at their destination looking \"red and juicy,\" the gassing charge is not a transportation cost. The section entitled \"Transportation Costs and the Value for Duty\" explains how these charges are to be handled.\nPacking Costs\n8. In order to ensure that packing costs are addressed under the relevant provision of the Act, the importer must confirm if costs for packing are transportation-related. The cost of regular packing which the seller provides to market or to protect the goods is not a transportation cost. An explanation on how to handle these charges can be found in the section called \"Transportation Costs and the Value for Duty\".\n9. Charges for packing which a transportation company provides to protect the transportation company from damage liability, is a transportation cost. This extra packing is over and above regular packing and is applied to the goods at the loading platform or other place of shipment. Since this extra packing is a requirement of the transportation company, it is a transportation-related expense and considered to be another cost associated with the transportation of the goods.\n10. For example, a bicycle retailer in Montréal buys 100 bicycles from a supplier in Paris, France. The supplier boxes the bicycles and sends them off by truck to an ocean port. At the ocean port, the ocean carrier requires that the boxes be wrapped in plastic to protect them during the ocean trip. As the plastic wrapping is a requirement of the transportation company, it is considered to be an associated cost of transportation. The boxes that the supplier uses to package the bicycles would not be considered an associated cost of transportation as they are not packing required by the transportation company.\n11. The list of transportation charges and expenses above is not exhaustive. If costs are incurred that are believed to be transportation-related and which are not listed above, contact the Canada Border Services Agency (CBSA) to obtain advice on the proper treatment of these costs.\nActual Transportation Costs\n12. The CBSA does not always require an importer to submit proof of a charge for transportation in a declaration of value for duty. However, if the CBSA requires a confirmation of the amount of a transportation cost, documentation must be submitted which supports the actual amount of the cost incurred. Estimates of the transportation costs are not acceptable.\n13. These principles were outlined in two decisions issued by the Canadian International Trade Tribunal (CITT). In the \"Monark Import-Export Inc.decision (Appeal 3068),\" the CITT concluded that only the actual transportation costs could be considered. In the \"Consulac Architectural Products Ltd.decision (Appeal 92-157),\" the CITT ruled that it was the appellant's responsibility to prove what were the actual transportation costs, and that estimates were not acceptable. These decisions can be accessed on the CITT Web site .\nTransportation Rebates and Discounts\n14. A transportation company may offer rebates or discounts on their transportation rates, for example, when engaged to transport many shipments over a period of time. As an incentive, the transportation company may offer rebates or discounts on their published rates. The timing of the rebate, either before or after importation, has no bearing on the treatment of transportation costs in a calculation of value for duty. The actual amount of the transportation costs to be included in the calculation must be identified.\nStandard Allowances\n15. A standard allowance is a set transportation cost, built into the selling price of the goods no matter where the goods are being shipped. This standard allowance likely does not equal the actual transportation cost of the goods. In a calculation of value for duty, a deduction from the price paid or payable of goods for a transportation charge must reflect the actual amount of the charge, and not the amount of a standard allowance. The importer should be prepared to substantiate the amount of deduction by indicating the actual cost of transportation.\n16. For example, a Toronto-based company operates sporting goods stores throughout Ontario. The company buys canoes on a C & F (cost and freight) basis from a company in Cleveland, Ohio, for delivery to individual stores. The seller determines that the average transportation cost to any store in Canada is $100, and charges the Toronto company $800 for every canoe it purchases.\n17. In a calculation of the value for duty of an imported canoe made under the transaction value method, the standard transportation allowance of $100 would not be an allowable deduction from the price of $800, because it is not the actual transportation cost of the goods. If, however, the seller provides information demonstrating that their cost to ship the canoes to Ontario is $.05/km. the CBSA would consider this to be a reasonable basis for identifying the amount of deduction from the price paid or payable for the transportation cost to ship a canoe from Cleveland to individual stores in Ontario.\nTransportation Costs and the Value for Duty\n18. Transportation costs from the place of direct shipment to Canada are not included in a calculation of value for duty (refer to Memorandum D13-3-4 for information). The paragraphs below address the treatment of transportation costs under the six methods of valuation.\nTransaction Value Method ( Section 48, Customs Act )\n19. All transportation costs paid by the purchaser must be added to the price paid or payable when they are for the transportation of the goods to the place of direct shipment to Canada. Under subparagraph 48(5) ( a ) (vi) of the Act , the transportation costs must be added to the price paid or payable if they are not already included in the price paid or payable.\n20. When the transportation costs for the transportation of the goods from the place of direct shipment are already included in the price paid or payable, subparagraph 48(5) (b) (i) of the Act allows for their deduction. As previously mentioned, the CBSA may request an importer to provide proof of the actual amount of transportation costs deducted from the price paid or payable. If an importer is aware of a subsequent rebate or discount on the amount of a transportation charge, an amendment to a declaration of value for duty may be required.\n21. The Act does not address transportation costs incurred at the place of direct shipment. Transportation costs must be categorized as occurring either to or from the place of direct shipment. Costs incurred at the place of direct shipment in the movement of the goods from the place of direct shipment are considered to be transportation costs from the place of direct shipment. All other costs incurred at the place of direct shipment are considered to be for the transportation of the goods to the place of direct shipment.\n22. As mentioned previously, not all charges which might initially appear to be transportation costs are, after closer scrutiny, found to be transportation costs. For instance, the costs incurred to gas or fumigate goods, other than to protect them against an infestation by insects, are not transportation costs. They represent a vendor overhead to make the goods more marketable or to enhance their value and are therefore, properly part of the price paid or payable. Under the transaction value method, these gassing and fumigation charges would be considered to be a payment made by the buyer to or for the benefit of the vendor and therefore, form part of the price paid or payable. As well, the cost of regular packing which the seller provides to market and to protect the goods is not a transportation cost. Under the transaction value method, these packing costs are provided for under subparagraph 48(5) (a) (ii) of the Act and if not already included must be added to it. These packing costs cannot be deducted or otherwise excluded from the price paid or payable for the goods, regardless of where they are incurred.\n23. For example, a vendor in California wishes to ship 1000 crystal wine glasses from its factory in San Francisco to its customer in Montréal, Quebec. The company decides to ship the goods via a commercial carrier and to package the goods in boxes of ten. Although the transportation company does not require that any extra packaging be used, the company knows that if it packages the glasses in the cardboard boxes with tissue paper, most, if not all, of the glasses will be broken by the time they reach their Montréal destination. The company decides to buy special packaging to individually wrap the glasses and cardboard separators to ensure that the glasses are not damaged during transportation. Since this expense represents an overhead cost to the vendor, one would expect that cost to be built into the price of the glasses, but since it is not a transportation requirement, no deduction is allowed for its cost. Alternatively, if the California company bills its customer separately for the extra packing, this amount should be added to the price under subparagraph 48(5) (a) (ii) of the Act.\n24. The commercial carrier however, does require that the boxes be placed on pallets, that air cushioning devices be placed between the pallets, and that special reinforced straps be used to keep the pallets together. The cost of the pallets, air cushioning devices, and the reinforced straps are required by the transportation company and are to be treated as a transportation cost. Depending on the circumstances, the Montréal buyer may be able to deduct the cost for these transportation costs, if they are included in the price paid or payable, in a calculation of value for duty made under section 48 of the Act.\nTransaction Value of Identical Goods and Similar Goods Methods ( Sections 49 and 50 , Customs Act )\n25. If either the transaction value of identical goods method or the transaction value of similar goods method applies, certain adjustments to the transaction value of identical or similar goods may be made when there are differences in shipping costs between goods accounted for under section 48 of the Act and the identical or similar goods being valued. Adjustments may apply for differences in mode of transportation or distance travelled to the place of direct shipment. Refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act , for further information on the transaction value of identical goods method and the transaction value of similar goods method.\n26. For example, Company A imports goods and stores them in a warehouse located in Vancouver. As the goods are not sold for export to Canada, they cannot be accounted for under the transaction value method, and a subsequent method of valuation will apply.\n27. Company B imports a similar product in approximately the same quantities and at the same trade level as Company A. The CBSA has conducted a review of Company B and determined that value for duty was correctly accounted for under the transaction value method. It is possible to use this transaction value as the basis to determine the value for duty of Company A's goods under the transaction value of similar goods method ( section 50 of the Act).\n28. Company B sells the goods in Canada for an all-inclusive CIF (cost of insurance and freight) price of $20/unit. Company B transports the goods by train to the place of direct shipment, location X, for a cost of $5/unit. At location X, the goods are re-packaged and warehoused overnight. The next day the goods are loaded onto a truck and shipped to Canada. The cost of transporting the goods to Canada from location X is $3/unit. Subparagraph 48(5) (b) (i) of the Act indicates that international freight costs from the place of direct shipment can be deducted from the CIF price. There is no need to make an adjustment under subparagraph 48(5) (a) (vi) of the Act, which requires that transportation costs incurred to move goods to the place of direct shipment be added to the price paid or payable, since the cost of $5/unit is already included in the CIF price. Therefore, the value for duty declared by Company B to the CBSA at the time of importation is $17/unit, and is the amount to which adjustments will be made to determine the value for duty which should be declared by Company A.\n29. Company A transports the goods by air to location X, the place of direct shipment. The cost of transporting the goods by air is $7/unit. At location X, the goods are re-packaged and warehoused for one night. The goods are then loaded onto a truck and shipped to Canada. The cost of transporting the goods by truck is $3/unit. The inland cost of getting the goods to location X was $2/unit higher for Company A. Therefore, the value for duty to be declared by Company A is $19/unit (the $17 base amount plus an adjustment of $2 for differences in the cost of transportation to the place of direct shipment to Canada).\n30. In the above example, the cost of transportation for both companies, from the place of direct shipment, was the same. If there are differences in transportation and/or associated costs from the place of direct shipment, these differences must be taken into account when determining the value for duty.\nDeductive Value Method ( Section 51 , Customs Act )\n31. Transportation costs may also be deducted under the deductive value method. Deductions are made from the resale price in Canada of the goods for the transportation costs in Canada and the transportation costs from the place of direct shipment. However, these deductions cannot be made if they have already been deducted from the price per unit under the deduction for general expenses. Refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit , and Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit , for further information.\nComputed Value Method ( Section 52, Customs Act )\n32. All transportation costs must be added to the cost of production of goods when they are for the transportation of the goods to the place of direct shipment to Canada. These costs do not have to be added if they are already included in the amount for profit and general expenses. Refer to Memorandum D13-8-1 , Computed Value Method , for further information.\nResidual Value Method ( Section 53, Customs Act )\n33. Adjustments for transportation costs may have to be made when the residual value method applies. As the residual value method is a flexible application of one of the other five methods of valuation, the treatment of transportation costs should be consistent with the method which has been flexibly applied. Refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method , for further information.\nAdditional Information\n34. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html" + }, + { + "id": "dmemo-D13-3-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-3", + "marginal_note": "References", + "part": "Transportation and Associated Costs", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act , sections 44 to 56 Other references: D13-3-4 , D13-5-1 , D13-7-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-3, December 10, 1999", + "history": "", + "last_amended": "2023-03-01", + "current_to": "2023-03-01", + "citation": "Memorandum D13-3-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-3-eng.html" + }, + { + "id": "dmemo-D13-3-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-4", + "marginal_note": "Legislation", + "part": "Place of Direct Shipment", + "division": "", + "heading": "", + "text": "Customs Act Direct Shipment of Goods Regulations", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html" + }, + { + "id": "dmemo-D13-3-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-4", + "marginal_note": "Guidelines and General Information", + "part": "Place of Direct Shipment", + "division": "", + "heading": "", + "text": "1. Sections 44 to 56 of the Customs Act (the Act)require that transportation and associated costs of imported goods be determined to properly apply all methods of valuation. To determine how these costs are treated under all methods of valuation, you must establish the place of direct shipment. For more information on transportation and associated costs, refer to Memorandum D13-3-3, Transportation and Associated Costs .\nPlace of Direct Shipment\n2. The extent to which transportation charges will be part of the value for duty depends on what is called \"the place of direct shipment to Canada.\" To establish the place of direct shipment, it may be helpful to examine the three following elements that are involved in the transportation of goods: the event, the time, and the place.\nEvent\n3. Some type of event will have occurred to cause the goods to be shipped to Canada. The event will be determined based on the circumstances of the importation. For example, in a case where goods are sold for export to Canada to a purchaser in Canada and the goods are shipped to Canada directly from the foreign vendor's premises, the sale would be the event which caused the goods to be shipped to Canada.\nTime\n4. The time is the specific moment the goods begin their journey to Canada. It will be the moment when Canada can be identified as the specific destination for the goods. It is also from this time that the date of direct shipment is determined for the purpose of identifying foreign currency exchange rates so that the value for duty of the goods can be expressed in Canadian dollars.\nPlace\n5. The place will be the physical location of the goods when the event and the time coincide.\nEstablishing the Place of Direct Shipment\n6. The place of direct shipment is the physical location of the goods, following an event, at the point in time when the goods begin their direct and uninterrupted journey to a specific destination in Canada. This will usually be the location where the goods are loaded onto the carrier with a specific location in Canada identified on transportation documents as their destination.\n7. For example, a Canadian firm purchases 5,000 jewelry boxes from a Mexican manufacturer. The jewelry boxes are manufactured, painted, and packed in cartons at the manufacturer's plant in Mexico City and transported by truck directly from the plant to the firm in Canada.\n8. The sale between the Canadian firm and the supplier in Mexico is the event which caused goods to be shipped to Canada. The time is the moment the cartons containing the jewelry boxes are identified as being destined for a specific Canadian location. The coincidence of the event and the time serve to establish the place of direct shipment. Given these facts, the place of direct shipment is the manufacturer's plant in Mexico City.\nTranshipment\n9. The Direct Shipment of Goods Regulations require that the direct journey of goods exported from another country with a Canadian destination that pass through an intermediate country must be uninterrupted. However, for a number of reasons, goods which are shipped to Canada may stop at some place along their route. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. This point along the route is a transhipment point. Transhipment also occurs when goods are consolidated or deconsolidated to make shipping easier, more convenient or more cost effective. This type of stoppage along the way is not considered to interrupt the direct journey of the goods to Canada. Minor operations at the transhipment point, such as adding extra packing needed to protect the goods on the next carrier, are also not considered to interrupt the direct journey to Canada of the goods. In these cases, the transhipment does not affect the identification of the place of direct shipment.\n10. It should be noted that activities at an intermediate point along the route, even if the goods remain under foreign customs control, which change or enhance the goods or add extra value to them will cause this intermediate point to be considered the place of direct shipment. If the goods are warehoused at a location along the route for any reason other than transhipment, even if they remain under foreign customs control, the warehouse would be considered the place of direct shipment. This presumes that the journey of the goods to Canada is not interrupted again along their route.\nFirst Example\n11. A Canadian firm located in Vancouver wishes to purchase plywood sheets. A Denver, Colorado company manufactures plywood sheets. Purchase orders from American and Canadian customers are all submitted to the factory in Denver. Once orders are received from the Vancouver firm, the requested amount of sheets are manufactured at the factory and shipped in bundles by truck to a reloading centre 100 kilometers from Denver. The commercial invoice prepared at the factory indicates the Vancouver firm as the purchaser, the date the bundles are transported to the reloading centre, and that Vancouver is the ultimate destination of the sheets. These bundles are taken off the truck at the reloading centre and stored there until six days later, when they are loaded on a single railcar and shipped to their Vancouver destination. The freight invoice from the rail carrier shows Vancouver as the destination of the sheets, and references the vendor's commercial invoice number.\n12. The event that prompted the shipment of the sheets to Canada is the sale between the Denver vendor and the Vancouver. The commercial invoice indicates that Vancouver was identified as the destination of a specific amount of bundles of sheets at the time the goods were shipped from the Denver factory. The reloading centre is only a transhipment point as the bundles are merely awaiting a carrier change. The coincidence of the event and time serve to establish the place of direct shipment. In this example, that place is Denver.\n13. In this example, assuming the requirements of the transaction value method are satisfied, any charge borne by the Vancouver firm to transport the goods from the place of direct shipment and invoiced separately is not to be added to the price paid or payable of the imported sheets. Any charge included in the invoice price to recover the vendor's actual cost to transport the goods from the place of direct shipment may be deducted from the price paid or payable of the imported sheets.\nSecond Example\n14. In a situation similar to the one described in the first example, the Denver company continually produces plywood sheets regardless of the orders that are received. Once the sheets are produced and bundled, they are immediately shipped to the reloading centre. On March 15, the Vancouver firm sends a purchase order to the Denver factory requesting them to ship 2,000 sheets of plywood to Vancouver. On March 17, 2,000 sheets at the reloading centre are loaded onto a rail car. The freight invoice from the rail carrier shows Vancouver as the ultimate destination of the sheets.\n15. The event that prompted the shipment of the sheets to Canada is the sale between the Denver company and the Vancouver firm. The time is March 17, which is the moment the loaded rail car identified by a \"destination tag\" to Vancouver begins its direct and uninterrupted journey to Canada. Again, the coincidence of the event and the time establishes the place of direct shipment. In this case, it is the reloading centre, as it is only from this place that the goods begin their direct and uninterrupted journey to Canada.\n16. The plywood sheets may have been produced the day before, the day after, or the same day that the order was received. It is not important to know when the plywood sheets were produced or when they were shipped to the reloading centre. The key point to consider is that it is impossible to link the Vancouver firm's order with any specific sheets of plywood leaving the factory until the moment in time the plywood sheets are identified with a \"destination tag\" or other type of documentation such as a bill of lading, a waybill, or an invoice indicating the Vancouver destination. When the plywood sheets leave the factory, it is not known at that time which specific sheets are destined for Canada. Denver, Colorado is therefore not the place of direct shipment.\nThird Example\n17. A Canadian purchaser negotiates a supply agreement with a Japanese manufacturer to purchase a certain amount of chain-saws, for a fixed price, over a one-year period. The purchaser does not have sufficient space in Canada to warehouse the requested amount of chain-saws all at once. The manufacturer produces chain-saws regularly and transports them to its warehouse at an ocean port in Japan. The Canadian purchaser will issue a release order once a month for a specified number of the chain-saws. Per their agreement, the purchaser will pay on a monthly basis for the chain-saws shipped during that month. Release orders from various customers, including the orders received from the Canadian purchaser, are filled from stock in the manufacturer's warehouse.\n18. The event that prompted the shipment of the chain-saws to Canada is the transmission of the monthly release orders by the purchaser, not the supply agreement, since that agreement has not caused goods to be shipped to Canada. Each time a release order is issued by the purchaser, the specified number of chain-saws is prepared, identified as being destined to Canada, and shipped, therefore establishing the time the goods begin their continuous journey to Canada. The coincidence between the event and the time establishes the place of direct shipment. In this case, it is the warehouse, not the manufacturer's premises.\nFourth Example\n19. A Canadian purchaser of cut and bundled flowers receives a shipment with a sales invoice from a grower in South America. The flowers were harvested in South America and then transported in bulk to a warehouse in the United States (US) where they were separated into lots and identified for delivery to individual customers both in Canada and in the US. The flowers were accounted for to US Customs upon arrival in the US and released from customs control. They were then sent to a local warehouse to be separated and packaged for individual Canadian and American customers.\n20. The event which caused the specific quantity of flowers to be shipped to the Canadian purchaser is the separation of the flowers at the American warehouse following their release from customs control and not the sale between the purchaser and the South American grower. Even if the commercial invoice from the grower identifies the parties to the sale transaction and indicates that a quantity of the goods departed the place of export \"destined for Canada\", the fact that the goods are cleared by a foreign Customs authority precludes the grower's premises from being the place of direct shipment. The time is the moment at which the separation for packaging at the American warehouse occurs. By clearing US Customs, the goods cannot be said to have passed \"in transit\" through the US. The accounting of the flowers to US Customs and their subsequent release was an interruption of their journey, and the time of direct shipment cannot be identified before the interruption occurred. The concurrence of the event and time establish the place of direct shipment. In this case, the American warehouse is the place of direct shipment.\n21. Alternatively, if a quantity of flowers is separately identified as destined for Canada before leaving the grower's South America premises and is delivered to a customs bonded warehouse in an intermediate country without clearing customs control or otherwise entering the intermediate country's economy, then the event is the sale of the goods to the Canadian purchaser and the time is established when the goods were labeled with a Canadian destination. In these circumstances, the grower's South America premises are the place of direct shipment.\n22. In different circumstances, a quantity of flowers is harvested and delivered to a customs bonded warehouse in an intermediate country. Purchase orders from individual customers are only received after the flowers leave their country of origin. The event which causes the shipment to Canada is the sale of the goods to a Canadian purchaser. The time is established when the goods were labeled with a Canadian destination. In this case the labelling occurs at the customs bonded warehouse after the goods leave the grower's premises. The warehouse is the place of direct shipment. Even if the grower anticipated selling the goods to a Canadian customer, no confirmation exists that Canada was the destination of the goods when they were exported from their country of origin.\nDocumentation Needed\n23. In support of the value for duty declaration, an importer must possess documentation that indicates the place of direct shipment and the date of direct shipment (the date the goods began their continuous and uninterrupted journey to Canada). It should be noted that there is no prescribed requirement that only a specific document is acceptable. Place and/or date of direct shipment may be identified on commercial invoices, confirmations of sale, destination tags, and freight invoices. A bill of lading may also be an acceptable source of information. Sometimes, however, a bill of lading may only cover the shipment from the seaport in the country of export to the Canadian destination. An inland bill of lading may also be needed to substantiate that the Canadian destination of the goods was known at the place and at the time the goods began their journey to Canada.\n24. Documentation should also support the identification of the event that caused the goods to be shipped to Canada. It may be necessary for importers to obtain this information from sources other than the vendor ( e.g., agent, exporter, transportation company).\n25. For example, a Canadian purchaser of clothing in Winnipeg places an order for cotton shirts with a manufacturer in Hong Kong. The purchaser instructs the manufacturer to ship the shirts by boat to San Francisco. The purchaser makes arrangements to unload the shirts at San Francisco where a trucking company will consolidate them with other goods and deliver them to Winnipeg.\n26. The event which caused the shirts to be shipped to Winnipeg is the sale between the purchaser and the Hong Kong manufacturer. The time is the moment the shirts left the manufacturer's plant in Hong Kong to begin their direct journey to Canada. If the commercial invoice only indicates that the shirts were sold to a Canadian customer for shipment to San Francisco, documentation from the trucking company would be necessary to support that the shirts were collected in San Francisco without clearing US Customs before being loaded with other goods for delivery to Canada. Such documentation supports that the place of direct shipment is the manufacturer's plant in Hong Kong.\n27. For more information on the treatment of transportation costs in a calculation of value for duty in circumstances where a Canadian importer collects its goods at an intermediate point outside Canada and subsequently imports them into Canada, refer to Memorandum D13-3-5, Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation .\nCurrency Conversion\n28. If any element of the value for duty calculation is expressed in a foreign currency it must be converted to Canadian funds using the exchange rate that is recognized by the Canada Border Services Agency for that foreign currency on the date of direct shipment. For additional information on currency conversion, refer to Memorandum D13-2-3, Exchange Rate for Calculation of Value for Duty Under the Customs Act .\nAdditional Information\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html" + }, + { + "id": "dmemo-D13-3-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-4", + "marginal_note": "References", + "part": "Place of Direct Shipment", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Direct Shipment of Goods Regulations Other references: D13-2-3 , D13-3-3 Superseded memorandum D: D13-3-4, dated July 11, 2005", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-4-eng.html" + }, + { + "id": "dmemo-D13-3-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-5", + "marginal_note": "Legislation", + "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation", + "division": "", + "heading": "", + "text": "Customs Act Direct Shipment of Goods Regulations", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html" + }, + { + "id": "dmemo-D13-3-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-5", + "marginal_note": "Guidelines and General Information", + "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation", + "division": "", + "heading": "", + "text": "1. The value for duty of all goods imported into Canada must be established in accordance with the provisions set out in sections 44 to 55 of the Customs Act (the Act). The Act requires that transportation and associated costs to the place of direct shipment of the goods must be included in the calculation of value for duty. To determine how these costs are treated, the place of direct shipment must be established.\n2. The place of direct shipment to Canada is the physical location of the goods where they begin their direct and uninterrupted journey to a specific destination in Canada. This will usually be the location where the goods are loaded onto the carrier with a specific location in Canada identified on transportation documents as their destination. If the journey is broken temporarily because the goods must change carriers, the goods are said to be transhipped. For more information on the place of direct shipment and transhipment, refer to Memorandum D13-3-4, Place of Direct Shipment .\n3. Transportation and associated costs incurred after the imported goods leave the place of direct shipment are not included in the value for duty. For more information on transportation and associated costs, refer to Memorandum D13-3-3, Transportation and Associated Costs .\n4. In support of a value for duty declaration, an importer must possess documentation that indicates the place and the date of direct shipment, and the event that caused the goods to be shipped to Canada. There is no single prescribed document from which this information is required to be obtained, and it may be necessary to acquire the documentation from sources other than the vendor (e.g., exporter, transportation company).\n5. The transaction value method is the primary basis of determining the value for duty of imported goods and it is based upon the actual selling price of the goods.\n6. Where a Canadian purchases goods from a foreign vendor but the goods are delivered to an intermediate point outside Canada for collection and subsequent importation, the place of direct shipment is the place from which the goods were shipped, provided that:\n- (a) documentation exists indicating that the goods were sold for delivery to the intermediate point and all other transhipment requirements are satisfied; and\n- (b) upon collection at the intermediate point, the goods are imported promptly to Canada.\nNote: In these circumstances, the intermediate point is considered a transhipment point.\n7. For example, a Canadian resident in British Columbia purchases a set of cutlery via the internet from a vendor in California and the goods are delivered to a post-office address in Washington State. The Canadian then travels to the United States, collects the goods at the post-office and imports them upon return to Canada.\n8. The amount charged by the vendor to ship the cutlery set to the post office is not included in the value for duty provided that the shipping charge is identified separately from the amount charged for the goods.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html" + }, + { + "id": "dmemo-D13-3-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-5", + "marginal_note": "References", + "part": "Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Direct Shipment of Goods Regulations Other references: D13-3-3 , D13-3-4 Superseded memorandum D: N/A", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-5-eng.html" + }, + { + "id": "dmemo-D13-3-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-7", + "marginal_note": "Legislation", + "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada", + "division": "", + "heading": "", + "text": "Sections 45 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html" + }, + { + "id": "dmemo-D13-3-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-7", + "marginal_note": "Guidelines and General Information", + "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada", + "division": "", + "heading": "", + "text": "1. The term \"undertaken elsewhere than in Canada\" is introduced in subparagraph 48(5) (a) (iii) of the Customs Act , which provides for the treatment of \"assists\". Refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty .\n2. Clause (D) of subparagraph 48(5) (a) (iii) states that the value of engineering, development work, art work, design work, plans and sketches \"undertaken elsewhere than in Canada\" and necessary for the production of the imported goods is to be added to the price paid or payable in determining the value for duty.\n3. The implication in paragraph 2 is that the value of engineering, development work, etc., \"undertaken in Canada\" is not to be added to the price paid or payable in determining the value for duty under the transaction value method even when the conditions of subparagraph 48(5) (a) (iii) are met.\n4. Payments for engineering, development work, art work, design work, plans and sketches that are made to the vendor are \"in respect of the goods\" pursuant to the definition of the price paid or payable in subsection 45(1) . Such activities for which payment is made to the vendor by a purchaser, regardless of the stage of design or production at which they occur, are considered necessary for the production of imported goods and cannot be excluded in whole or in part from the price paid or payable for the goods. Such payments are not assists pursuant to paragraph 48(5) (a) .\n5. \"Undertaken in Canada\" means that the above goods and services must be carried out within the geographical boundaries of Canada.\n6. Subsection 45(1) in defining \"identical goods\" and \"similar goods\" states that imported goods for which engineering, development work, art work, design work, plans and sketches undertaken in Canada were supplied by the purchaser free of charge or at a reduced cost for use in connection with the production of the imported goods cannot be considered \"identical\" or \"similar\" goods to other imported goods. Therefore such goods cannot be used in applying the following provisions:\n- (a) subsection 48(3) , in which the transaction value of identical or similar goods is used to establish the acceptability of a transaction value in a sale between related persons (refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons );\n- (b) sections 49 and 50 , in which the value for duty is determined on the basis of the transaction value of identical or similar goods (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ); and\n- (c) subsection 51(3) , in which the value for duty may be derived from the price per unit drawn from sales in Canada of identical or similar goods (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit ).\n7. Paragraph 52(3) (c) states that only the costs, charges, or expenses actually incurred by the producer for engineering, development work, etc., undertaken in Canada and supplied for use in the production of the goods being appraised is to be included in the value for duty determined under the computed value method (section 52) . Refer to Memorandum D13-8-1 , Computed Value Method .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html" + }, + { + "id": "dmemo-D13-3-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-7", + "marginal_note": "Additional Information", + "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada", + "division": "", + "heading": "", + "text": "8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html" + }, + { + "id": "dmemo-D13-3-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-7", + "marginal_note": "References", + "part": "Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D13-3-12 , D13-4-5 D13-5-1 , D13-7-1 , D13-8-1 Superseded memorandum D: D13-3-7, March 27, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-7-eng.html" + }, + { + "id": "dmemo-D13-3-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-9", + "marginal_note": "Legislation", + "part": "Package Deals", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html" + }, + { + "id": "dmemo-D13-3-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-9", + "marginal_note": "Guidelines and General Information", + "part": "Package Deals", + "division": "", + "heading": "", + "text": "1. A package deal is an agreement to pay a single price for a group of goods sold together, the price of the goods being the only consideration. If a price paid or payable can be established for the total package, the package may be valued under the transaction value method, providing that the other requirements of section 48 of the Customs Act (the Act) are met. The fact that the items in a shipment are not priced separately does not preclude the applicability of the transaction value method in valuing a package deal (refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable ).\n2. The agreement between the parties needs to be examined in order to ensure that the sale is not subject to some condition or consideration with respect to the imported goods, which a value cannot be determined and would preclude the goods from being valued under the transaction value method, in accordance with paragraph 48(1) (b) of the Act . In cases where there is a price paid or payable for a package deal but one of the other requirements for, or limitations on, the use of transaction value is not met, the package must be valued under a subsequent method of valuation (refer to Memorandum D13-4-4 , Limitations on the Use of Transaction Value Method , and Memorandum D13-3-1 , Methods of Determining Value for Duty ).\n3. For example, a vendor agrees to sell five (5) units of product A and five (5) units of product B, which normally sell for $10 per unit and $20 per unit respectively, are sold for a total package price of $135. This situation would constitute a package deal and the transaction value method would be used to value the goods because, there is no condition or consideration with respect to the goods for which a value cannot be determined. However, if the sale (quantity and/or price) of the package is conditional upon the purchaser buying a certain quantity of product C at a future time, then there is a condition or consideration as described in paragraph 48(1) (b) of the Act . In this case an arrangement known as a \"tie-in\" sale, occurs and the transaction value method cannot be used to value the goods.\n4. In cases where there is not sufficient information to determine a value for duty for the package under any of the successive methods of valuation identified in sections 49 to 52 of the Act , the value would be determined using the residual method, which is described in section 53 of the Act. Under this section, the value of each of the separate items in the package will each be derived from one of the preceding five methods, and the aggregate of these values will be used as the value for duty of the goods being appraised.\nApportionment of Total Package Costs\n5. If the goods acquired in a package are accounted for under different classification numbers, it is necessary to apportion the total package price among the individual goods in the package. Once the value for duty of the package has been determined, the apportionment is not an application of valuation provisions, but is one of customs administration.\n6. In making such an apportionment, the price or cost breakdowns must be reasonable and based on sufficient information. The following examples will serve as guidelines as to what may constitute sufficient information for purposes of apportioning the package deal:\n- (a) the price breakdown of the separate items in the package may be determined by examining importations of identical goods and this breakdown applied to the package in question; or\n- (b) cost breakdowns, supplied by the producer or vendor of the goods being appraised, through the importer, which conform to generally accepted accounting principles based on: (i) the cost of production of the goods being appraised; or (ii) the vendor’s acquisition cost of the goods being appraised.\n7. The following example illustrates how an apportionment of the total package price may be made in cases where goods are classified under different classification numbers:\n- Example: A tent and a camp cot are imported as a package with a declared value of $80. The requirements of the transaction value method have been met and the value for duty of the package deal has been determined to be $80. In order to apportion the value, previous importations of tents and cots, imported separately, are examined and found to have the following values: Tent $ 70 Cot $ 30 Total $100\n- Based on this breakdown, the tent represents 70% of the value of the total and the cot represents 30%. Applying these percentages to the package in question, the tent represents 70% of $80, or $56, and the cot represents 30% of $80, or $24.\n8. In importations of package deals where the goods contained in the package are classified under the same classification number, and are subject to the same assessment of duties and taxes, it is not necessary to make an apportionment of value among the individual goods. In such cases, it is sufficient to determine the value for duty of the total package.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html" + }, + { + "id": "dmemo-D13-3-9-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-9", + "marginal_note": "References", + "part": "Package Deals", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: D13-3-1 , D13-4-3 , D13-4-4 Superseded memorandum D: D13-3-9 dated March 29, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-9-eng.html" + }, + { + "id": "dmemo-D13-3-10-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-10", + "marginal_note": "Legislation", + "part": "Goods Imported in Split Shipments", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/section-1.html .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html" + }, + { + "id": "dmemo-D13-3-10-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-10", + "marginal_note": "Guidelines and General Information", + "part": "Goods Imported in Split Shipments", + "division": "", + "heading": "", + "text": "1. The term \"split shipment\" refers to situations where goods cannot be released by the Canada Border Services Agency ( CBSA ) in a single shipment for reasons connected with delivery, transportation, payment, or the like and are consequently imported in partial or successive shipments, either through the same CBSA office or through different CBSA offices.\n2. Generally, goods are imported in split shipments for one of the following reasons:\n- (a) Certain groups of goods and whole installations, such as industrial installations or plants, have to be imported in several shipments because of, for example, their size, or production schedules. In such cases, the value for duty of each shipment generally cannot be determined at the time of importation since such transactions often involve engineering service contracts or price review clauses. If the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of the whole installation may be based on the price paid or payable concluded between the buyer and the seller, adjusted in accordance with subsection 48(5) of the Customs Act (the Act) and apportioned as necessary: (i) If a partial shipment has been invoiced separately, it will be necessary to apportion any adjustment identified in subsection 48(5) of the Act to the amount of the invoice. (ii) If the partial shipment has not been invoiced separately, an apportionment of the total value for duty of the transaction could be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.\n- (b) The quantity of goods to be delivered is too great to be imported in a single shipment and must be split to effect delivery. If the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of a shipment of the goods imported may be based on the unit price paid or payable, multiplied by the number of units in the shipment, and adjusted in accordance with subsection 48(5) of the Act.\n- (c) A quantity of goods to be imported is split to effect delivery of individual shipments to different ultimate destinations. In this situation, if the requirements of the transaction value method are satisfied and there are no limitations on the sale for export of the goods to a purchaser in Canada, the value for duty of a shipment of the goods imported may be based on the price paid or payable for the total transaction apportioned in accordance with the instructions provided in subparagraphs (a) and (b) above, whichever is appropriate in the circumstances.\n3. In the event that goods imported in split shipments cannot be valued under the transaction value method, an apportionment of a calculation of value for duty made under sections 49 to 53 of the Act can be made with consideration to the information provided in paragraph 2 of this memorandum.\nAdditional Information\n4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html" + }, + { + "id": "dmemo-D13-3-10-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-10", + "marginal_note": "References", + "part": "Goods Imported in Split Shipments", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Other references: N/A Superseded memorandum D: D13-3-10, March 27, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-10-eng.html" + }, + { + "id": "dmemo-D13-3-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-11", + "marginal_note": "Legislation", + "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis", + "division": "", + "heading": "", + "text": "Sections 48 to 53 of the Customs Act .\nSection 4 of the Valuation for Duty Regulations .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html" + }, + { + "id": "dmemo-D13-3-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-11", + "marginal_note": "Guidelines and General Information", + "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis", + "division": "", + "heading": "", + "text": "1. The approach to be used in valuing the goods imported into Canada to be used in the assembly, construction, or fabrication of a facility or a machine sold on an installed contract basis will depend on who, under the terms of the sale contract, the owner of the goods is at the time of importation. Usually, installed facility or machine contracts fall into two categories:\n- (a) A person located in Canada buys an installed facility or machine from a foreign vendor and is the owner and importer of the goods at the time of importation. However, the vendor must perform some tasks in Canada (e.g., setting up an imported machine on a foundation, performing pre-operational testing) in order to fulfill the terms of the contract.\n- (b) A person located in Canada agrees to purchase a fully assembled facility or machine located in Canada from an international contractor. The contractor will purchase items necessary for the construction of the facility or machine from foreign and domestic vendors, and will import the foreign sourced items prior to the actual sale of the facility or machine. Completion will usually require a considerable amount of work to be performed in Canada (e.g., site clearance, foundation pouring, construction, erection, testing).\n2. In order to determine which sale is the appropriate \"sale for export to Canada\", it will be necessary to determine into which of the categories above the importation falls.\n3. It is a common occurrence for importations of goods used in the construction of an installation to be imported in several, or many, separate shipments over an extended period of time. The valuation implications of such split shipments are addressed in Memorandum D13-3-10 , Goods Imported in Split Shipments .\nApplication of the Transaction Value Method (section 48 of the Customs Act )\n4. Whether or not the transaction value method can be used to value the subject goods will depend on the circumstances of the particular transaction resulting in the importation. For the purpose of illustrating the principles involved, this memorandum contains only examples of situations where section 48 of the Customs Act (the Act) is indeed the section to be applied in determining the value for duty of the goods. 5. Contract sales described in paragraph 1 (a) of this memorandum can be conveniently described as \"package deals\" because the purchaser is paying a single price for a package consisting of the imported goods and various services connected with the installation. The package can be valued under the transaction value method. This subject is addressed in greater detail in Memorandum D13-3-9 , Package Deals . 6. Installations contemplated in paragraph 1 (a) of this memorandum will sometimes require engineering, development work, art work, design work, plans and sketches to be undertaken. Where this work is necessary for the production of the imported goods, is undertaken elsewhere than in Canada, and is supplied to the producer of the goods, directly or indirectly, free of charge or at a reduced cost, the value thereof is to be added to the price paid or payable for the imported goods pursuant to clause 48(5) (a) (iii)(D) of the Act . Where the work performed pertains to more than one item, the amount is to be apportioned to all the imported goods to which it applies. The subject of apportionment is addressed in Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty . 7. Any cost, charge or expense included in the contract price of the package that is in respect of the construction, erection, assembly or maintenance of, or technical assistance provided in Canada in respect of the goods may be deducted from the total price paid or payable for the package pursuant to clause 48(5) (b) (ii)(A) of the Act . The amount for these activities must be identified in the contract separately from the price for the goods. 8. Where the contract price of the package includes amounts for the other items specified in paragraph 48(5) (b) of the Act (e.g., transportation and insurance from the place of direct shipment, Canadian duties and taxes), the amounts actually paid by the vendor may also be deducted from the price paid or payable for the package. 9. The deductions must be reasonable and based on sufficient information that can be supported by documentary evidence. 10. Importations for installations described in paragraph 1 (b) of this memorandum present some special problems in valuation. Although the contractor is supplying a fully completed installation in Canada (e.g., an oil refinery) it is not the completed installation, as such, that the contractor is importing. Therefore, it is not appropriate to value the importations in the same way as the \"package deal\" concept used in paragraph 5 of this memorandum. The contractor is, in fact, acquiring and importing the various items that go into the construction or erection of the installation, and it is these individual items that must be valued for customs purposes. 11. Goods that the contractor/importer has purchased from a supplier abroad which were sold for export to Canada and that were acquired for the contractor/importer's own use, may be valued under the transaction value method (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ). 12.Goods, especially industrial equipment, will sometimes be partially fabricated by one manufacturer and passed to one or more other manufacturers for further fabrication before being exported to Canada. Where this occurs, the value of the goods and services provided by any previous manufacturers (including transportation costs between the different points of manufacture) is to be added to the price paid or payable to the final manufacturer in accordance with subparagraph 48(5) (a) (iii) of the Act . 13. The value of engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods (assists) will require careful attention; subsection 4(2) of the Valuation for Duty Regulations specifies the way in which the value of this work is to be determined. Where, for example, the work is performed by the contractor/importer, the value will be the cost of production thereof pursuant to paragraph 4(2) (d) of the Valuation for Duty Regulations . Subparagraph 48(5) (a) (iii) of the Act specifies that the value is to be apportioned to the imported goods in a \"reasonable manner and in accordance with generally accepted accounting principles.\" It is probable that not all of the engineering work, etc., performed will be necessary for the production of imported goods as some of this work may well apply to the construction activity performed in Canada, and not all of the imported goods will benefit from the engineering work in their production. As an example, while items such as standard design electric motors, standard measurement steel beams not further fabricated than as normally stocked, and nuts and bolts may be identified in the detailed plans of the installation, not part of the cost of the engineering work, etc., will have to be added to the cost of these items as the engineering work was not necessary for the production of these \"shelf\" or stock items (refer to Memorandum D13-3-7 , Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada ). 14. Goods that contractors/importers manufacture abroad, either wholly or partially, and subsequently import into Canada on their own behalf, cannot be valued under the transaction value method because their ownership has not been transferred to a purchaser, thus there has been no sale for export to Canada. Application of Other Methods of Valuation (sections 49 to 53 of the Customs Act ) 15. The goods described in paragraph 14 of this memorandum that have been manufactured abroad by contractors/importers will most probably not be able to be valued under either section 49 (transaction value of identical goods method) or section 50 of the Act (transaction value of similar goods method) due to the unique nature of most of these fabrications. Section 51 of the Act (deductive value method) will not be appropriate because the imported items will probably not be sold in Canada in a form which allows identification of the selling price of the individual imported items. The most appropriate valuation approach will likely be section 52 of the Act (refer to Memorandum D13-8-1 , Computed Value Method ). If, for some reason, it is not possible to use this valuation method, the contractor will have to resort to section 53 of the Act (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method ). Additional Information 16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-9 , D13-3-10 , D13-3-12, D13-4-1 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-11, dated April 17, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html" + }, + { + "id": "dmemo-D13-3-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-11", + "marginal_note": "References", + "part": "Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-9 , D13-3-10 , D13-3-12, D13-4-1 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-11, dated April 17, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-11-eng.html" + }, + { + "id": "dmemo-D13-3-12-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-12", + "marginal_note": "Legislation", + "part": "Treatment of Assists in the Determination of the Value for Duty", + "division": "", + "heading": "", + "text": "Sections 48 to 53 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html .\nSection 4 of the Valuation for Duty Regulations : http://laws-lois.justice.gc.ca/eng/regulations/SOR-86-792/ .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html" + }, + { + "id": "dmemo-D13-3-12-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-12", + "marginal_note": "Guidelines and General Information", + "part": "Treatment of Assists in the Determination of the Value for Duty", + "division": "", + "heading": "", + "text": "Explanation of Terms\n1. The term \"assist\" does not appear in the Customs Act (Act). It is used here to describe any of the goods and services provided directly or indirectly by the purchaser free of charge or at a reduced cost, for use in the production of imported goods outlined in subparagraph 48(5) (a) (iii) of the Act.\nApplication\n2. Assists may be a consideration in determining the value for duty under sections 48, 51, 52 or 53 of the Act:\n- (a) Under subparagraph 48(5) (a) (iii), the value of any assist must be included in the transaction value of the goods being appraised when determining the value for duty;\n- (b) Under paragraph 51(3)( b), sales to a person who has provided an assist in respect of the goods sold cannot be used to determine the price per unit of those goods when applying the deductive value method. Refer to Memorandum D13-7-1 , Deductive Value Method - Determination of the Price per Unit ;\n- (c) Under subparagraph 52(3) (b) and (c) the value of any of the goods or services identified in subparagraph 48(5) (a) (iii) is to be included in the value for duty determined using the computed value method whether or not they were supplied free, or at a reduced charge. Refer to Memorandum D13-8-1 , Computed Value Method ; and\n- (d) Under section 53 , a value for duty is derived from a flexible application of one of the previous methods of valuation set out in sections 48 to 52. The legislative provisions for assists may be a consideration in a flexible application of sections 48, 51 or 52.\nDetermination of the Value of an Assist\n3. Section 4 of the Valuation for Duty Regulations describes in detail the manner in which the value of each of the various types of assists is to be determined.\nApportionment of the Value of an Assist\n4. Subparagraph 48(5) (a) (iii) requires that the value of an assist be apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles. For more information, refer to Memorandum D13-3-8 , Generally Accepted Accounting Principles . Further guidelines regarding the apportionment of each type of assist are given below.\nMaterials, Components, Parts and Other Goods Incorporated in or Consumed in the Production of the Imported Goods\n5. In the case of assists referred to in clauses 48(5) (a) (iii)(A) and (C) of the Act, the apportionment of the value would usually be based upon the number of components or the quantity of material incorporated in or consumed in the production of the imported goods.\n6. For example, a Canadian manufacturer of semi-conductors contracts with a foreign manufacturer to buy electronic equipment for $100/unit for which the manufacture supplies, free of charge, the semi-conductors from their Canadian production. The semi-conductors constitute an assist and are valued at $10 each. Each unit manufactured incorporates three semi-conductors . In this case, $30 would be added to the price paid or payable of each unit of the finished goods imported into Canada.\nNote: Any cost to transport the semi-conductors to the place where they are used in the manufacture of the electronic equipment would be included in the value of the assist.\nTools, Dies, Moulds and Other Goods Utilized in the Production of the Imported Goods\n7. Once a value has been determined for the type of assist referred to in clause 48(5) (a) (iii)(B) of the Act, it will be necessary to apportion that value to the imported goods. The value may be apportioned to the first shipment if the importer wishes to account for the entire value of the assist to the Canada Border Services Agency (CBSA) at one time. The importer may apportion the value over the number of units produced up to the time of the first shipment. The value may also be apportioned over the entire anticipated production if a firm contract exists for the total production.\n8. To illustrate the above, a Canadian importer purchases a mould for the production of a plastic toy and arranges for a foreign company to produce 10,000 such toys. The purchaser furnishes the mould free of charge. The value of that mould is $1,000. By the time the first shipment of 1,000 toys has arrived, the producer has already manufactured 4,000 toys. The importer may apportion the value of the assist over 1,000 units, 4,000 units, or 10,000 units. Under the first example, $1 would be added to the price paid or payable of each of the 1,000 units and no addition would be made to the remaining 9,000 units. Under the second example, 25 cents would be added to the price paid or payable of each of the 4,000 units and nothing added to the balance of 6,000 units. Taking the third example, 10 cents would be added to the price paid or payable of each of the 10,000 units.\n9. The importer should be prepared to furnish documentation to the CBSA , which establishes the appropriateness of the method of their apportionment of an assist and a record of the imported units to which the value of that assist has been apportioned.\nEngineering, Development Work, Art Work, Design Work, Plans and Sketches Undertaken Elsewhere Than in Canada and Necessary for the Production of the Imported Goods\n10. Engineering, development work, art work, design work, plans and sketches, which are undertaken in Canada under clause 48(5) (a) (iii)(D) are not regarded as assists. However, they are regarded as assists in a calculation of value for duty made under section 52 of the Act. Refer to Memorandum D13-3-7 , Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada.\n11. An individual firm's structure and management practice, as well as its accounting methods, may determine the ease with which the values of the elements in this clause may be calculated. For example, in a calculation of value for duty made under section 48, it is possible that a firm, which imports a variety of products from several countries, maintains the records of its design centre outside Canada in such a way as to show accurately the costs attributable to a given product. In such cases, a direct adjustment may be appropriately made under the provisions of subparagraph 48(5) (a) (iii) . In another case, a firm may carry the cost of the design centre outside of Canada as a general overhead expense without allocation to specific products. In this instance, an appropriate adjustment could be made under the provisions of subparagraph 48(5) (a )(iii) with respect to the imported goods by apportioning total design centre costs over total production benefiting from the design centre and adding such apportioned cost on a unit basis.\nAdditional Information\n10. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html" + }, + { + "id": "dmemo-D13-3-12-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-12", + "marginal_note": "References", + "part": "Treatment of Assists in the Determination of the Value for Duty", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-7 , D13-3-8 , D13-7-1 , D13-8-1 Superseded memorandum D: D13-3-12, March 28, 2001 and D13-4-8, March 7, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-12-eng.html" + }, + { + "id": "dmemo-D13-3-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-13", + "marginal_note": "Legislation", + "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods", + "division": "", + "heading": "", + "text": "Sections 48 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html" + }, + { + "id": "dmemo-D13-3-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-13", + "marginal_note": "Guidelines and General Information", + "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods", + "division": "", + "heading": "", + "text": "1. This memorandum provides policy guidelines for interpreting Decision 3.1, \"Treatment of Interest Charges in the Customs Value of Imported Goods,\" adopted by the World Trade Organization (WTO) Valuation Committee, under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the International Valuation Agreement).\n2. Decision 3.1 examined the issue of financing goods in its broadest sense. The decision states that interest charges for financing arrangements that relate to the purchase of imported goods will not form part of the value for duty, regardless of whether the financing is provided by the vendor, a bank, another individual, or a legal person. This decision shall apply to goods accounted for under any valuation methodology.\nBackground\n3. There are many ways a purchaser can arrange to get the necessary funds to buy goods. The goods may be bought using the purchaser's own funds. The purchaser may buy the goods after having arranged appropriate financing from a bank, a lending institution, or another person unrelated to the transaction. In most cases where the purchaser seeks financing from an external source, the person or institution providing the financing will also charge interest on the financed amount, in return for having provided the financing.\n4. Alternatively, the purchaser may secure financing from the vendor of the goods. It is important to understand why a vendor might choose to provide financing. In some cases, the vendor may wish to either protect or expand its market share in a competitive global economy. One way to achieve this might be for the vendor to provide favourable payment terms for the goods it sells. It may also be that the purchaser is involved in a new business enterprise and, as a result, is considered a high-risk borrower by banks and other lending institutions. As a result, the purchaser may be offered only loans bearing an interest rate above his or her expectations. The vendor may then be willing to provide favourable payment terms, often at a lower interest rate, for the purchase of the goods.\n5. If the purchaser has separately arranged the financing with a bank, a lending institution, or another person unrelated to the transaction, the amount of interest charged is not included in the calculation of the value for duty of imported goods, since these other parties are not involved in the sale of the goods. If the financing has been provided by the vendor of the goods, the interest charged on the financed amount may be a factor in the calculation of the value for duty of imported goods.\n6. There is a fundamental difference between:\n- (a) an advance of funds by a financial institution to the importer to purchase the goods; and\n- (b) a vendor who extends terms for deferred payment for the purchase of the vendor's own goods.\n- In the first situation, the purchaser obtains financing and makes full payment to the vendor for goods, and makes separate payments to the financial institution to repay the advance. In the latter situation, there is no exchange of funds when the goods are acquired. There is only an agreement to defer payment over an extended period of time. There is an exchange of title of the goods for a monetary consideration, but the settlement is deferred according to the terms of the agreement between the purchaser and the vendor. There is no separate formal financial instrument such as a loan or a mortgage agreement, but the vendor may charge the purchaser interest as a result of accepting a deferred payment for the goods.\n7. The International Valuation Agreement did not intend for all charges for deferred payment to be included in the value of duty of imported goods, and consequently issued Decision 3.1 to address interest charges under financing arrangements. Decision 3.1 states that financing charges are not to form part of the value for duty regardless of who provides the financing, subject to certain conditions being fulfilled.\nConditions\n8. Decision 3.1 outlines the conditions that must be met before interest charges for deferred payment can be excluded from the value for duty:\n- (a) the charges are distinguished from the price actually paid or payable for the goods;\n- (b) the financing arrangement was made in writing;\n- (c) where required, the buyer can demonstrate that: (i) such goods are actually sold at the price declared as the price actually paid or payable, and (ii) the claimed rate of interest does not exceed the level for such transactions prevailing in the country where, and at the time when the finance was provided.\n9. In addition to the above, the Canada Border Services Agency (CBSA) will also require evidence that the purchaser could have bought the goods without incurring a finance charge, in order to exclude any payment for interest from the calculation of the value for duty. As well, the financing arrangement must not be considered a condition of the sale of the goods. This means that the purchaser must always be entitled to buy the goods at the time of sale without entering into an agreement with the vendor, or a person related to the vendor, to provide financing or terms for payment. The purchaser must also always be entitled to seek financing through other lending establishments. Finally, there must be evidence that the purchaser is taking advantage of the terms for which the interest is being paid. For example:\n- (a) A vendor only sells to a purchaser on the basis of extended credit terms (six months). This is the only way the vendor conducts business. In this scenario, since the vendor only sells goods with terms for deferred payment, then the interest charges forms part of the price paid or payable\n- (b) A vendor sells to a purchaser and offers legitimate credit terms (six months) for the goods. In this situation, the interest for deferred payment is not included in the price paid or payable as long as the credit terms meet the conditions for exclusion outlined in paragraph 8 of this memorandum.\n10. Not all cases of payment terms necessarily involve interest for deferred payments. Occasionally, vendors will, in the normal course of business, extend terms of payment, such as >\"net 30 days\" to a purchaser. In these cases, the cost of carrying the financing of the goods for 30 days is inherent as a cost factor in the purchase price of the goods. As the cost of deferred payment is factored into the purchase price of the goods, it would not constitute a separate charge for financing the goods.\nClaimed rates of interest\n11. When a purchaser enters into a financing arrangement or arranges terms for payment directly with the vendor, the CBSA may, if it decides to review the claimed rate of interest, take into account the sale between the purchaser and the vendor, the relationship of the parties, and the economic factors present at the time of sale. As well, the CBSA may refer to the International Financial Statistics published by the International Monetary Fund (IMF), which list interest rates on a monthly and yearly basis.\n12. The CBSA will not accept a claimed rate of interest which exceeds the level for such transactions prevailing in the country where, and at the time when, the financing was provided. In these circumstances, provided that the other conditions for exclusion are met, the CBSA will only accept a reasonable rate of interest prevailing in the country where, and at the time when, the financing was provided.\n13. The Appendix to this memorandum provides examples of various situations addressed by these guidelines.\nAdditional Information\n14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html" + }, + { + "id": "dmemo-D13-3-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-13", + "marginal_note": "Appendix", + "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods", + "division": "", + "heading": "", + "text": "Example 1: The DEMEL Co. imports ladies leather jackets, purchased at a price of $50,000. The value for duty declared for the jackets reflects the invoice price. An additional $750 is shown separately on the commercial invoice as an interest charge. The net invoice amount is shown as $50,750. DEMEL's written finance agreement with the seller outlines the terms and interest amount owing, based on a stated interest rate. The interest charge applies to a three-month period, that is, 1.5% net 90 days. It can be shown that the interest charge is reasonable for the time period the goods were imported.\nConclusion 1: The importer could have purchased the goods without deferring payment for 90 days, so the importer had the option not to incur the additional interest cost. The interest rate charged is competitive with commercial rates. Therefore, the importer has taken advantage of a written finance agreement with the seller that outlines the terms and interest amount owing. The interest charge is reasonable and is shown separately on the commercial invoice, so it will not be included in the price paid or payable. The correct value for duty is $50,000.\nExample 2: MeBodee Inc. purchases and imports a shipment of shoes from the BareFt Co. in Taiwan. The commercial invoice shows a net invoice amount of $10,000 and is broken down on the invoice as $8,000 for the shoes and $2,000 as interest charges for deferred payment. According to the information supplied, BareFt has provided terms of payment for MeBodee's purchase of the shoes, $10,000 net 60 days. MeBodee does not have the option to purchase the goods without this payment plan from BareFt because the vendor will not sell goods under any other terms. MeBodee declares a value for duty of $8,000, excluding the interest charges of $2,000.\nConclusion 2: The terms of the agreement reflect normal business practice for the vendor. It is the vendor's commercial practice to sell goods at the price of $10,000 net 60 days, and not to sell goods under other terms such as a shorter or a longer period of time. Furthermore, to purchase the goods, the importer has no option but to accept the terms offered by the vendor, and the importer cannot avoid the interest payment. As a result, the interest charges must be included in the price paid or payable, even though the invoice purports to break the price into two separate elements. The purchaser must include the amount for interest charges in the declaration of the value for duty, even though they are itemized separately on the invoice. In this scenario, there is no interest for deferred payment. Clearly, the importer cannot purchase the goods under any other terms, and since the interest payment cannot be avoided, the so-called interest charge is included in the price paid or payable. The value for duty is $10,000.\nExample 3: MeBodee Inc. purchases and imports a shipment of shoes from the BareFt Co. in Taiwan. The commercial invoice shows a net invoice amount of $10,000 and is broken down on the invoice as $8,000 for the shoes and $2,000 as interest charges for deferred payment. According to the information supplied, BareFt has provided terms of payment for MeBodee's purchase of the shoes MeBodee accepts the payment terms offered by BareFt and declares a value for duty of $8,000, excluding the interest charges. A review conducted by the CBSA determines that the amount of interest charged for deferred payment does not reflect business reality in the country of export at the time the goods were exported. The interest rate charged is higher than the prevailing rates at the time of the importation. The CBSA 's review determined that a reasonable interest rate at the time of importation to Canada of the goods was 5%.\nConclusion 3: As the interest charges do not reflect the business reality in the country of export at the time the goods were exported, the rate of interest claimed is not considered to be commercially realistic. However, the importer did have the option to purchase the goods outright. Therefore, the subsequent review conducted by the CBSA concluded that an interest rate of 5% represented a reasonable interest rate at the time of importation. As a result, the reassessed value for duty of the goods would be $10,000 – ($10,000 x 5%) = $9,500 .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html" + }, + { + "id": "dmemo-D13-3-13-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-13", + "marginal_note": "References", + "part": "Customs Valuation: Interest Charges for Deferred Payment for Imported Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79040-4-3 Legislative references: Customs Act Other references: Decision 3.1 of Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (the International Valuation Agreement) Superseded memorandum D: D13-3-13, March 30, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-13-eng.html" + }, + { + "id": "dmemo-D13-3-14-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-14", + "marginal_note": "Quota Payments", + "part": "Quota Payments", + "division": "", + "heading": "", + "text": "This memorandum provides guidance on the treatment of payments made for export quota when determining the value for duty of imported goods under sections 48 to 53 of the Customs Act .\nLegislation\nSections 48 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html" + }, + { + "id": "dmemo-D13-3-14-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-14", + "marginal_note": "Guidelines and General Information", + "part": "Quota Payments", + "division": "", + "heading": "", + "text": "1. The term \"quota\", in respect of imported goods and for the purposes of this memorandum, refers to a right granted in an exporting country to an allocation of a specified quantity of certain goods for export to Canada. The goods identified in the quota allocation will be under some form of export restraint negotiated by the appropriate authorities in Canada and the country of export. The total quantity of the goods that may be exported to Canada is usually allocated by the authority in the country of export, free of charge, among manufacturers who have a history of exporting to Canada. Each manufacturer may then use their quota allocation to obtain the necessary export licence authorizing the export of a specified quantity of their goods to Canada.\n2. When the quota holder is permitted by its domestic government to transfer part or all of its allocation to another exporter, the initial quota holder may receive payment for the transferred quota allocation. The new quota holder may then obtain an export licence in respect of the goods it seeks to ship to Canada. It is the payment or charge for the transfer of the quota allocation (the \"quota payment\") which is addressed in this memorandum.\n3. Ordinarily, a quota allocation is obtained in one of the following four scenarios:\n- (a) a manufacturer is allocated quota by its domestic government and manufactures goods for export sale;\n- (b) the initial quota holder sells the quota to a vendor who intends to sell goods for export;\n- (c) the initial quota holder sells the quota to a broker or to an intermediary who in turn sells the quota to a vendor who intends to sell goods for export; or\n- (d) an agent in the country of export, acting on behalf of the purchaser, purchases the quota from a quota holder or quota broker to effect a sale between a vendor in the country of export and the purchaser.\n- Note: In scenario (a) above, the vendor in the sale of goods for export to Canada is the manufacturer. In scenarios (b) , (c) and (d) above, the vendor can either manufacture the goods subject to quota allocation, or can acquire them in the domestic market of the country of export.\nQuota Payments and the Transaction Value Method\n4. In the scenario provided in paragraph 3 (a) of this memorandum, any amount invoiced by the exporter for the quota whether or not invoiced separately from the goods, will be considered to be a payment made or to be made, in respect of the goods, directly to the vendor in accordance with subsection 48(1) of the Customs Act (the Act), and will form part of the price paid or payable for determining the value for duty of the imported goods.\n5. Where the vendor of the goods has purchased the quota, as described in paragraphs 3 (b) and 3 (c) above, and either invoices the purchaser in Canada for an amount which includes the cost incurred by the vendor for the quota, or invoices the purchaser separately for the two charges, the total amount to be paid by the purchaser is to be included in the price paid or payable for the goods. The payment for the quota is made in respect of the goods, directly to the vendor in accordance with subsection 48(1) of the Act, and is included in the price regardless of whether or not the vendor was aware that there was a purchaser for the goods when the quota was obtained.\n6. In the scenario provided in paragraph 3 (d) of this memorandum the purchaser through their agent, acquires and pays for the quota and provides it to the vendor, who exports the goods from the country of manufacture. The payment made for the quota by the agent on behalf of the purchaser is not to be included in the price paid or payable of the goods imported to Canada. The fact that the payment for the quota was necessary to effect the export of the goods does not of itself constitute a benefit to the vendor, as required by section 45(1) of the Act.\n7. If a vendor/exporter derives a financial benefit from the payment for quota made to a third party quota holder by or on behalf of a purchaser, then any portion of the quota payment made to the vendor may be considered to be for the vendor's benefit and included as part of the payment made in respect of the goods by the purchaser to the vendor.\n8. The treatment of quota payments under the transaction value method is addressed in the situations and policy interpretations included in the Appendix to this memorandum.\n9. Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable outlines and explains the types of payments included as part of the price paid or payable for the purpose of determining transaction value.\nQuota Payments and the Transaction Value of Identical Goods and Similar Goods Methods\n10. Goods that are deemed \"identical\" to the goods for which a quota has been obtained will ordinarily have been subject to quota as well. Goods that are deemed \"similar\" may or may not have been exported subject to quota. If either the transaction value of identical or similar goods methods is used to value goods subject to quota, the transaction value of the identical or similar goods is an acceptable basis for the calculation of value for duty, regardless of whether or not an amount paid for quota is required to be included in their price paid or payable (as indicated in paragraphs 4 to 6 of this memorandum).\n11. Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act explains the methods for determining value for duty based on the transaction value of identical or similar goods.\nQuota Payments and the Deductive Value Method\n12. If the deductive value method is used to value imported goods subject to quota, any amount that an importer has paid to obtain a quota allocation is an expense related to the purchase of the goods abroad. As such, this expense is not considered to be \"in connection with sales in Canada\" and cannot be included in the amount of deduction for profit and general expenses in the calculation of value for duty under this method.\n13. Memorandum D13-7-3 , Deductive Value Method - Deductions From the Price per Unit explains the deductions to be made from the price per unit in determining the deductive value.\nQuota Payments and the Computed Value Method\n14. If the computed value method is used to determine the value for duty of imported goods which are subject to quota, the amount to be included in the value for duty calculation for profit and general expenses shall reflect the profit and general expenses of producers in the country of export who manufacture and sell for export to Canada the narrowest group or range of goods of the same class or kind as the goods being appraised. \"Of the same class or kind\" in this context, refers to goods which are subject to a quota allocation of the same category, group or class as the goods being appraised.\n15. Memorandum D13-8-1 , Computed Value Method explains the requirements for the calculation of value for duty under this method. Memorandum D13-1-1 , Value for Duty of Imported Goods present the Regulations respecting the determination of value for duty under the Customs Act and provides information on establishing an amount for profit and general expenses under the computed value method.\nApplication of Residual Basis of Appraisal Method\n16. If the residual method is used to determine the value for duty of imported goods which are subject to quota allocation, the flexible application of a previously rejected method cannot exclude an amount paid for quota that would have been included if the provisions of that method were used to determine value for duty.\n17. Memorandum D13-9-1 , Residual Basis of Appraisal Method outlines and explains the application of this method.\nAdditional Information\n18. The Appendix to this memorandum includes examples that illustrate the treatment of quota payments in the determination of value for duty under the transaction value method.\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html" + }, + { + "id": "dmemo-D13-3-14-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-14", + "marginal_note": "Appendix", + "part": "Quota Payments", + "division": "", + "heading": "", + "text": "Examples of Quota Payments and Their Treatment Under the Transaction Value Method\nThis appendix includes two situations involving payments for quota. Two examples, each with a corresponding solution that illustrates the interpretation of policy included in this memorandum, are provided for each situation.\nIn situation 1, quota may have been obtained by the vendor (exporter) in the circumstances outlined in scenarios (a) , (b) and (c) of paragraph three of this memorandum. In situation 2, quota is obtained by the vendor (exporter) in the circumstances outlined in scenario (d) of paragraph three of this memorandum.\nSituation 1\nWhere a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the vendor has paid an amount to obtain a quota, the amount paid for the quota will usually be included in the price paid or payable for the goods. If the amount paid for the quota is not already included in the price paid or payable for the goods and is separately invoiced by the vendor, the amount paid for the quota must be added to the price paid or payable for the goods by the purchaser. The quota payment is made directly for the benefit of the vendor.\nExample #1 to Situation 1 ABC Co. of Toronto, Ontario enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. The manufacturer has the necessary quota needed to obtain the export license. ABC Co. is charged by the manufacturer a price for the goods which includes the manufacturer's cost incurred in the purchase of the quota.\nSolution to Example #1 of Situation 1 The manufacturer's expense in purchasing the quota is a cost and is factored into the price of the goods. The total price paid for the goods, inclusive of the quota cost, forms the basis for the determination of the transaction value.\nExample #2 to Situation 1 ABC Co. enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. The manufacturer does not own the necessary quota and must purchase it from an independent quota broker. Instead of factoring the cost of the quota into the manufacturing cost of the goods, the manufacturer generates separate invoices to ABC Co. for the quota charge and for the price of the goods.\nSolution to Example #2 of Situation 1 Where a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the purchaser in Canada had to purchase quota from a third-party quota holder, then the price paid for the quota will not usually be included in the price paid or payable in a calculation of the transaction value. A payment for quota that is not made for the benefit of the vendor is not an element of the price paid or payable for the goods. If a vendor benefits directly or indirectly from the payment for quota made to a third-party quota holder, then any portion of the quota payment identified as \"for the vendor's benefit\" must be included as part of the price paid or payable for the goods.\nSituation 2\nWhere a purchaser in Canada buys goods from a vendor who is either a manufacturer or a re-seller and the purchaser in Canada had to purchase quota from a third-party quota holder, then the price paid for the quota will not usually be included in the price paid or payable in a calculation of the transaction value. A payment for quota that is not made for the benefit of the vendor is not an element of the price paid or payable for the goods.\nIf a vendor benefits directly or indirectly from the payment for quota made to a third-party quota holder, then any portion of the quota payment identified as \"for the vendor's benefit\" must be included as part of the price paid or payable for the goods.\nExample #1 to Situation 2 ABC Co. enters into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. However, ABC Co., believing that they can negotiate a better price for the required quota on their own, purchases quota from an independent quota broker and supplies the quota they have purchased to the manufacturer free of charge in order to expedite the manufacture and sale for export of the goods.\nSolution to Example #1 of Situation 2 The amount paid for the quota by purchaser ABC Co. does not form part of price paid or payable for the imported goods. Although the quota was acquired on behalf of, and supplied to the vendor, the payment is not considered to form part of the price paid or payable for the imported goods. The contract of sale between ABC Co. and the manufacturer was for the manufacture and sale of goods. The quota was purchased on the account of ABC Co. and was not an element of the contract of sale between the purchaser ABC Co. and the vendor (the manufacturer).\nExample #2 to Situation 2 ABC Co. engages an overseas agent to enter into a contract of sale with a foreign manufacturer for the sale for export to Canada of goods for which an export license is required. Acting on ABC Co.'s instructions, the agent purchases quota in the foreign manufacturer's country and provides it without charge to the manufacturer to expedite the manufacture and sale for export of the goods. The agent then invoices ABC Co. for the quota at the agent's cost of acquisition.\nSolution to Example #2 of Situation 2 The quota obtained by the agent was purchased on the account of ABC Co. and was not an element of the contract of sale between the purchaser (ABC Co.) and the vendor (the manufacturer). The contract of sale between the purchaser and vendor was for the sale of the goods, and the payment made for the quota does not form part of the price paid or payable for those goods.\nIf the buying agent was related to the vendor of the goods, or had earned a profit on the charge to their principal (the purchaser) for the quota acquired on the principal's behalf, the \"bona fides\" of the buying agent/purchaser relationship may be examined to determine if any commission paid to the agent should be included in the value for duty of the imported goods. Memorandum D13-4-12 , Commissions and Brokerage provides additional information on the treatment of commissions in calculating value for duty under the transaction value method.", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html" + }, + { + "id": "dmemo-D13-3-14-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-3-14", + "marginal_note": "References", + "part": "Quota Payments", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-3 Legislative references: Customs Act , sections 45 and 48 to 53 Other references: D13-4-3 , D13-4-12 , D13-5-1 , D13-7-3 , D13-8-1 , D13-9-1 Superseded memorandum D: D13-3-14, November 25, 2003\nServices provided by the Canada Border Services Agency are available in both official languages.", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-3-14", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-14-eng.html" + }, + { + "id": "dmemo-D13-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-1", + "marginal_note": "Legislation", + "part": "Transaction Value Method of Valuation", + "division": "", + "heading": "", + "text": "Sections 45 and 48 of the Customs Act", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html" + }, + { + "id": "dmemo-D13-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-1", + "marginal_note": "Guidelines and General Information", + "part": "Transaction Value Method of Valuation", + "division": "", + "heading": "", + "text": "Transaction Value Defined\n1. The transaction value is determined by ascertaining the price paid or payable for the goods when the goods are sold for export to Canada to a purchaser in Canada, and adjusting the price paid or payable in accordance with subsection 48(5) of the Customs Act . Subsection 48(1) identifies three requirements that must be met to apply the transaction value (assuming that the importer has complied with the remaining provisions of section 48 ). These requirements are:\n- (a) the imported goods were sold for export to Canada;\n- (b) the purchaser in the sale for export is the purchaser in Canada; and\n- (c) the price paid or payable for the goods can be determined.\nSold for Export to Canada\n2. In order to apply section 48 , the goods being appraised must be the subject of a sale for export to Canada. The term \"sale\" will be taken to mean the transfer of ownership of the goods for a monetary consideration. Goods which are not the subject of a sale cannot be valued under section 48 .\n3. Importers may be required to provide documentation such as invoices and bills of lading, which substantiate that the sale of the goods was a sale for export to Canada.\n4. Refer to Memorandum D13-4-2 , Customs Valuation: Sold for Export to Canada , to determine if a qualified sale has occurred.\nPurchaser in Canada\n5. In order to apply section 48 , the goods being appraised must also be sold to a \"purchaser in Canada.\" For the purposes of subsection 45(1) of the Act, \"purchaser in Canada\" means:\n- (a) a resident; or\n- (b) a person who is not a resident in Canada but who has a permanent establishment in Canada; or\n- (c) a person who neither is a resident nor has a permanent establishment in Canada, and who imports the goods, for which the value for duty is being determined: (i) for consumption, use, or enjoyment by the person in Canada, but not for sale; or (ii) for sale by the person in Canada, if, before the purchase of the goods, the person has not entered into an agreement to sell the goods to a resident.\n6. It may be necessary to use Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada Regulations , guidelines and test criteria to determine if the purchaser meets the requirements of the Customs Act.\nPrice Paid or Payable\n7. Subsection 45(1) defines \"price paid or payable\" as the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor.\n8. Payment may be made by way of letters of credit or negotiable instruments, and may be made directly or indirectly. The term \"price paid or payable\" refers to the price for the imported goods. Thus the flow of other payments from the purchaser to the vendor may not relate to the imported goods and may not form part of the value for duty. Refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable for a consideration of other payments, which form a part of the price paid or payable.\n9. Activities undertaken by the purchaser on his own account, other than those for which an adjustment is provided for in paragraph 48(5) (a) , are not considered to be an indirect payment to the vendor, even though they might be regarded as a benefit to the vendor. The cost of such activities shall not, therefore, be added to the price paid or payable for the imported goods.\nAdjustments: Additions and Deductions\n10. Having ascertained the price paid or payable, the next step in determining the transaction value involves making any of the adjustments, described in subsection 48(5) , which may be appropriate.\n11. To the extent that they are not already included in the price paid or payable, amounts equal to the following are to be added:\n- (a) certain commissions and brokerage;\n- (b) all packing costs and charges;\n- (c) the value of certain goods and services provided free or at a reduced charge by the purchaser for use in the production of the imported goods (assists);\n- (d) certain royalties and licence fees;\n- (e) the value of any proceeds from the subsequent resale, disposal, or use of the goods which accrue to the vendor; and\n- (f) the costs of transportation and associated costs relating to the movement of the goods to and at the place from which the goods were shipped directly to Canada.\n12. To the extent that they are already included in the price paid or payable, amounts equal to the following are to be deducted:\n- (a) the costs of transportation and associated costs relating to the movement of the goods from the place from which the goods were shipped directly to Canada;\n- (b) certain costs, charges, or expenses incurred or arising after importation in respect of the goods being appraised; and\n- (c) Canadian duties and taxes.\n13. See Memorandum D13-4-7 , Adjustments to the Price Paid or Payable for detailed addition and deduction allowances.\nLimitations on the Use of Transaction Value\n14. In order for a transaction value to be accepted as a value for duty, certain requirements must be met. The requirements are set out in subsection 48(1) and pertain to:\n- (a) restrictions on the disposition or use of the goods;\n- (b) conditions or considerations in respect to the goods, to which the sale or the price is subject;\n- (c) proceeds from the subsequent resale, disposal, or use of the goods by the purchaser which accrue to the vendor; and\n- (d) the existence of a relationship between the purchaser and the vendor.\n15. For more details, see Memorandum D13-4-4 , Limitations on the Use of Transaction Value Method .", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html" + }, + { + "id": "dmemo-D13-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-1", + "marginal_note": "Additional Information", + "part": "Transaction Value Method of Valuation", + "division": "", + "heading": "", + "text": "16. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html" + }, + { + "id": "dmemo-D13-4-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-1", + "marginal_note": "References", + "part": "Transaction Value Method of Valuation", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-1-3 , D13-4-2 , D13-4-3 , D13-4-4 , D13-4-7 Superseded memorandum D: D13-4-1, April 17, 2001", + "history": "", + "last_amended": "2023-03-07", + "current_to": "2023-03-07", + "citation": "Memorandum D13-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-1-eng.html" + }, + { + "id": "dmemo-D13-4-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-2", + "marginal_note": "Legislation", + "part": "Customs Valuation: Goods Sold for Export to Canada", + "division": "", + "heading": "", + "text": "Section 48 of the Customs Act .\nTable of Contents Guidelines and General Information Sale for Export to Canada – Purchaser Located in Canada Sale for Export to Canada – Purchaser Outside Canada Purchaser in Canada – Valuation for Duty Regulations No Sale for Export to Canada Additional Information Appendix – Examples of Import Transaction Situations Reference", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html" + }, + { + "id": "dmemo-D13-4-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-2", + "marginal_note": "Guidelines and General Information", + "part": "Customs Valuation: Goods Sold for Export to Canada", + "division": "", + "heading": "", + "text": "1. Subsection 48(1) of the Customs Act (the Act) stipulates the requirements that must be met to establish the value for duty of imported goods under the transaction value method. Under this method, the value for duty is based on the actual selling price of the goods (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ).\n2. The Customs Act states: \". . . the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada . . . .\" This means that, for goods to be appraised under the transaction value method, the importer must be able to show:\n- (a) the goods presented to the CBSA have been \"sold\" (i.e., the vendor has transferred, or has agreed to transfer, title for a price to the purchaser of the subject goods); and\n- (b) the subject goods were \"for export to Canada\" as a condition of the sale agreement between the vendor and the purchaser.\n3. The Technical Committee on Customs Valuation of the World Customs Organization ( WCO ), in an advisory opinion entitled \"The Concept of \"Sale\" in the Agreement,\" states that uniformity in interpreting and applying the international customs valuation agreement of the World Trade Organization ( WTO ) can be achieved by taking the term \"sale\" in the widest sense. Since Canada's valuation system is based on the international agreement of the WTO , the term \"sale\" is used in the widest sense in the context of a sale for export to Canada, and includes, without limiting the meaning of the word, agreements to sell and contracts for the sale of goods that result in the transfer of ownership as contemplated in the agreement or contract.\n4. The basis for the application of the transaction value method is a transaction between a purchaser and a vendor. Naming a person as the \"importer\" on CBSA accounting documents does not in any way affect the determination of:\n- (a) whether a sale for export to Canada has occurred; or\n- (b) which sale, if more than one sale of the goods imported to Canada has occurred (a series of sales), is the appropriate (relevant) sale to use to determine the transaction value.\n5. A sale for export to Canada occurs in either of the following two scenarios:\n- (a) a person located in Canada has agreed, before the goods are imported, to purchase the goods; or\n- (b) a person outside Canada, lacking an agreed sale as in (a) above has agreed, before the goods are imported, to purchase the goods and arranges for the goods to be sent to Canada.\nSale for Export to Canada – Purchaser Located in Canada\n6. Where a person in Canada has agreed with another person, who is usually located outside Canada, to purchase goods that are then imported into Canada as a direct result of that agreement, the transaction in which the person in Canada is directly involved constitutes the sale of the goods for export to Canada. If all the requirements of subsection 48(1) of the Act have been met, the goods will be appraised under the transaction value method using the price paid or payable in this transaction as the basis for determining the value for duty.\n7. Situations can arise where there is more than one sale or agreement to sell before the goods are imported into Canada (a series of sales). This usually happens when a foreign vendor and a Canadian purchaser negotiate terms for the delivery of goods to the purchaser in Canada and the vendor subsequently enters into an agreement with a third person who supplies the goods that are exported to Canada. The relevant sale for establishing the value for duty in these circumstances is the one that sets off this chain of events, i.e., the transaction in which the person in Canada is directly involved.\n8. In an alternative situation where there is more than one sale or agreement to sell before goods are imported, a customer in Canada orders goods for delivery within Canada from a second person in Canada who subsequently orders the goods from a foreign supplier. The first of these two transactions is for the domestic supply of goods, even if the customer knows that the goods must be imported. The second transaction requires an international transfer of the goods to Canada. In this situation, if all the requirements of the transaction value method are satisfied, a calculation of value for duty is based on the price charged by the foreign supplier, and not on the price in the domestic supply of the goods.\nSale for Export to Canada – Purchaser Outside Canada\n9. Importations of goods may also occur when there is no purchaser located in Canada at the time of importation but where there is, nevertheless, a sale for export to Canada which may be used to determine the value for duty under the transaction value method.\n10. In these circumstances, there is a sale for export to Canada when the purchaser located outside Canada has, at the time of ordering the goods, directed that they be sent to Canada for his or her own account and risk, and has agreed to pay, or has paid, a price for the goods. Such a purchaser should be prepared to demonstrate by way of documentation that at the time of purchase it is clear that the goods were destined for Canada, without the possibility of being diverted.\nPurchaser in Canada – Valuation for Duty Regulations\n11. The transaction value method requires that the sale for export to Canada be made to a \"purchaser in Canada\". The Valuation for Duty Regulations indicate how a person located either in or outside of Canada can meet this requirement. Refer to Memorandum D13-1-1 , Value for Duty of Imported Goods and Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada for additional information.\nNo Sale for Export to Canada\n12. In situations where no agreement to sell the goods between a purchaser and vendor has been struck between the time the decision was made to export the goods to Canada and the time of importation into Canada, (e.g., a person located outside Canada imports the person's own goods, or the goods are delivered on consignment to a person located in Canada), there is no sale for export to Canada. In such cases, the value for duty of the goods must be determined under a subsequent valuation methodology.\nAdditional Information\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html" + }, + { + "id": "dmemo-D13-4-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-2", + "marginal_note": "Appendix", + "part": "Customs Valuation: Goods Sold for Export to Canada", + "division": "", + "heading": "", + "text": "Examples of Import Transaction Situations\nThis appendix provides examples that illustrate the meaning and application of the phrase \"goods sold for export to Canada.\" These examples were developed with consideration to the information provided in Advisory Opinion 14.1 and Commentary 22.1 issued by the Technical Committee on Customs Valuation of the World Customs Organization ( WCO ). This advisory opinion and commentary were issued to establish a uniform international application of the phrase \"sold for export to the country of importation\" that is reflected in the international customs valuation agreement adopted by the World Trade Organization ( WTO ), to which Canada's valuation provisions conform.\nAll requirements of the transaction value method must be met before imported goods can be valued under section 48 of the Act . Refer to Memorandum D13-1-3 , Customs Valuation – Purchaser in Canada and Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable for additional information on these requirements. Adjustments to the price paid or payable may have to be made in the calculation of value for duty under the transaction value method. Refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , for more information.\nThe examples in this Appendix address only the question of which sale, if any, is the sale for export to Canada upon which the value for duty of imported goods would be based under the transaction value method.\nSituation A – Speedy Bikes of Victoria, B.C., negotiates a price of $102 each, for 200 Zippy bicycles with distributor Bikes City of New Westminster, B.C. Bikes City does not stock Zippy bicycles and places an order for the bicycles on manufacturer Zippy Belgium at an agreed price of $69 each. Bikes City directs Zippy Belgium to ship the bicycles from their Belgian facility to Speedy Bikes in Victoria.\nConclusion A – The sale between Speedy Bikes and Bikes City is a domestic sale even though it results in the importation of goods. The sale for export to Canada is the international sale between Bikes City and Zippy Belgium and if Bikes City qualifies as a \"purchaser in Canada\", the value for duty will be based on the transaction price of $69 x 200, or $13,800.\nSituation B – Canimpco of Toronto enters into an agreement to buy 100 food mixers at a price of $22.50 each from Usco, a Missouri entrepreneur. Usco negotiates with Makerco of Detroit to manufacture the food mixers for a price of $20.75 each, and Makerco is responsible for shipping the goods to Canimpco in Toronto.\nConclusion B – The sale agreement between Canimpco and Usco involves an international transfer of goods to Canada and constitutes the relevant sale for export to Canada. The sale between Usco and Makerco is an event caused by the prior agreement to sell the goods for export to Canada to Canimpco and is not, therefore, the sale that initiated the series of transactions which resulted in the goods being sent to Canada. If Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the price paid or payable of $22.50 × 100 , or $2,250.\nSituation C – Canimpco of Toronto orders 1,000 shirts from Vimco of Vancouver at a price of $7.20 each, delivered to Toronto. Vimco has 8,000 shirts in stock in a warehouse in Taiwan, which were originally purchased from a manufacturer for $4.50 each. Vimco arranges for the goods to be shipped from the warehouse to Canimpco, which imports the goods and pays the customs duty.\nConclusion C – The sale for export to Canada is the transaction between Canimpco and Vimco, the price paid or payable for the shipment being $7.20 × 1,000 , or $7,200. A sale for export to Canada does not depend on the vendor being resident outside Canada, even though this is the usual case. The residency status of the vendor is not a relevant factor. Vimco's purchase price of $4.50 per shirt cannot be used because there is no evidence that the transaction between Vimco and the manufacturer was a sale for export to Canada. Vimco was, until the sale to Canimpco, free to sell the warehoused shirts to any buyer in any country. If Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the price paid or payable of $7.20 × 1,000 , or $7,200.\nEven if Vimco acted as the importer, the basis for value for duty would still be $7, 200 because the sale to Canimpco is the transaction that initiated the chain of events resulting in the goods being exported to Canada; (i.e., it was the sale for export to Canada).\nSituation D – Chinexco of China agrees to sell 10,000 silk ties to Canimpco of Montréal for $2.50 each, but Canimpco insists that the ties be individually cello-wrapped by a packing specialist in Hong Kong , the cost of this being included in the $2.50 selling price. After packing is completed the goods are shipped directly to Canimpco's Montréal address.\nConclusion D – The actual country of export is not a relevant factor in deciding whether or not a sale for export has occurred. The sale agreement between Chinexco and Canimpco does constitute a sale for export to Canada, and if Canimpco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $2.50 × 10,000 , or $25,000.\nSituation E – Ukexco of the United Kingdom agrees to sell four transformers at $50,000 each to Ottco of Ottawa. While the transformers are being shipped across the Atlantic Ocean, Ottco declares bankruptcy and contacts Ukexco that it is unable either to take delivery or to make payment for the transformers. Before the ship docks in Canada, Ukexco is able to find a new purchaser, Halico of Halifax, for all four transformers at a price of $47,000 each. Halico takes delivery of the transformers at the dock in Halifax, and is the importer of record.\nConclusion E – In this case, the sale to Halico will be the relevant sale for export to Canada. The agreement between Ukexco and Ottco is of no significance because it did not result in an actual international transfer of goods to Canada as contemplated in that agreement. If Halico qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $47,000 × 4 , or $188,000.\nSituation F – Mulnatco is a multinational hotel chain with several hotels in Canada. Each Canadian hotel is incorporated as a separate limited liability company under provincial legislation. At the beginning of every year, each hotel submits a purchase order to the New York head office for its supply needs for the following twelve months. The head office then submits to various suppliers in the U.S.A. with instructions to send the goods either to each hotel directly or to the New York head office for subsequent shipment to each hotel. The suppliers invoice the head office in New York which then bills each hotel in the chain.\nConclusion F – There is a sale for export to Canada between the Mulnatco head office and each hotel in Canada. The sales between the U.S. suppliers and the head office in New York are not relevant as they are subsequent to the individual sales that initiated the series of transactions which resulted in the exportation of the goods to Canada. If the individual hotels can each qualify as a \"purchaser in Canada\", and their relationship with Mulnatco did not influence the price, the sales between the head office and the individual Canadian hotels would form the basis for determining the value for duty under the transaction value method.\nSituation G – Charlotteco of Charlottetown, which sells furniture world-wide , purchases 500 chairs from Frexco in France at a price of $50 each and instructs Frexco to deliver 200 chairs to Charlottetown. Charlotteco has not decided to whom it will sell the remaining 300 chairs, and instructs Frexco to deliver them to Charlotteco's rented warehouse in Marseilles. Charlotteco subsequently sells the 300 chairs to Furnco of Calgary for $70 each. Charlotteco instructs the warehouse to arrange delivery of the chairs to Furnco, which acts as the importer of the goods.\nConclusion G – In this situation, there are two importations of goods that must be valued separately. In the first case, the transaction between Charlotteco and Frexco constitutes a sale for export to Canada of 200 chairs at $50 each. If Charlotteco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $50 × 200 , or $10,000.\nHowever, the shipment of 300 chairs to Furnco cannot be valued on the basis of $50 each because these goods were not sold by Frexco to Charlotteco for export to Canada and this sale is thus not relevant for establishing their value for duty. The international transfer of the 300 chairs results from a sale for export to Canada between Charlotteco and Furnco, and if Furnco qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $70 × 300 , or $21,000.\nSituation H – Constructco, an international contractor based in Germany, obtains a contract from Oilco to build an oil refinery in Newfoundland on a fixed price, fully installed, and erected basis. Constructco negotiates with various suppliers in different countries to supply off-the-shelf parts for the refinery, such as steel beams and electric motors. Constructco directs the foreign suppliers to ship the goods to the refinery site, and acts as the non-resident importer of the goods.\nConclusion H – The price paid or payable by Constructco to the foreign suppliers will form the basis for determining the value for duty provided that Constructco qualifies as a \"purchaser in Canada\". The suppliers' agreements to sell the goods to Constructco will identify Canada as the country of destination, and the goods will thus have been sold for export to Canada. The contract between Oilco and Constructco is for the supply and erection of an oil refinery, not for the sale of the individual items comprising the refinery. As such, it is not an agreement to sell goods for export to Canada.\nSituation I – Vacco, a U.S. manufacturer of vacuum cleaners based in Chicago, employs sales representatives who obtain orders form Canadian households for its JETVAC III model cleaner. The price to the householder is $600 delivered to the door direct from Chicago. The sales representatives earn a 20% commission on each sale, and Vacco acts as a non-resident importer of the goods.\nConclusion I – In this case, there is only one sale for export to Canada, the one negotiated by the sales representative with the Canadian householder. The fact that Vacco acts as the importer of the vacuum cleaners does not alter the fact that a sale for export to Canada has occurred. If the householder qualifies as a \"purchaser in Canada\", the value for duty will be based on the selling price of $600.\nSituation J – Vacco, a U.S. manufacturer of vacuum cleaners based in Chicago, changes the method of shipping its products to Canada and sends 200 JETVAC III vacuum cleaners, valued by Vacco at $200 U.S. each, to a warehouse the company has rented in Saskatoon. The 200 vacuum cleaners are placed in inventory, from which future orders from Canadian householders will be filled. Vacco acts as the non-resident importer of the goods.\nConclusion J – There is no sale for export to Canada in the circumstances outlined in this example. In fact, there is no sale at all because it is not possible, from a legal point of view, for a company to sell goods to itself since there is no change in ownership. Since the transaction value method cannot be used to determine the value for duty, one of the other methods of valuation will apply (refer to Memorandum D13-3-1 , Methods of Determining Value for Duty ).\nSituation K – Vacco of Chicago again changes its method of shipping vacuum cleaners to Canada. Vaccan, a wholly-owned subsidiary of Vacco, Chicago, is incorporated in Canada with its head office and warehouse located in Winnipeg. Vaccan established an inventory of JETVAC III vacuum cleaners and maintains this inventory by periodically ordering more cleaners from Vacco. Sales representatives travel throughout Canada selling the vacuum cleaners to householders for $600, delivered to the buyer's house. The sales representatives relay orders to Winnipeg and the cleaners are sent to the householder from Vaccan's Winnipeg warehouse. Vacco charges Vaccan $200 U.S. for each JETVAC III cleaner.\nConclusion K – Although there are two sales transactions in this case, there is only one sale involving the international transfer of goods to Canada. The sale between Vaccan and the householder is not relevant as it is a domestic market sale involving previously imported goods. If Vaccan qualifies as a \"purchaser in Canada\", and the relationship between Vacco and Vaccan did not influence the price, the value for duty of one vacuum cleaner will be based on its selling price of $200 U.S.\nSituation L – During a visit to Thailand, the President of Canimpco of Moncton is offered a \"close-out\" deal on 10,000 metres of assorted silk fabrics at a job lot price of $20,000. Believing the opportunity is too good to miss, the President purchases the whole 10,000 metres and arranges for the fabric to be sent to Canada by ship on April 4 . While attending a convention on April 8 , the President meets the President of Edcan, a silk blouse manufacturer from Edmonton, who agrees to buy the 10,000 metres of silk now en route to Canada for $39,000, delivered to Edmonton, with Edcan acting as the importer of the goods.\nConclusion L – In this example, there are two sales, and each one is a valid sale for export to Canada. Unlike the agreement between Ottco and Ukexco in situation E, the purchase by Canimpco was completed as contemplated. As a result, if Canimpco qualifies as a \"purchaser in Canada\", the value for duty can be based on Canimpco's purchase price of $20,000. Refer to Memorandum D1-4-1 , CBSA Invoice Requirements , for details on the documentation requirements in the event Edcan uses the sale to Canimpco as the basis for the calculation of the value for duty. If Canimpco will not share information concerning its purchase of the goods with Edcan, the value for duty can be based on Edcan's purchase price of $39,000 if Edcan qualifies as a \"purchaser in Canada\".\nIf Canimpco had originally sourced the silk for delivery to San Francisco for use in its factory there, but en route sold the silk to Edcan, there is only one sale for export to Canada. The sale between the Thai vendor and Canimpco would have been a sale for export to the U.S. and not an acceptable basis for the application of the transaction value method.\nSituation M – Japexco is a Japanese trading company with a wholly-owned subsidiary in the city of Québec by the name of Nordco, which purchases all of its imported goods from its parent company. In response to a re-order signal from Nordco's inventory system, Japexco sends a purchase order for 50,000 stuffed toy bears at 600 yen each to manufacturer Toyco of Yokohama, Japan. The purchase order directs Toyco to send the bears to Nordco's Québec City warehouse. Japexco advises Nordco of the anticipated delivery date and generates a sales invoice to Nordco for 50,000 bears at $8 per unit, a total of $400,000 for the shipment.\nConclusion M – The relevant sale for export to Canada is the one between Japexco and Nordco. Even though there is no written purchase order or sale agreement between them, their re-order arrangement is the event that initiates the series of international transactions which results in the goods being sent to Canada. If Nordco qualifies as a \"purchaser in Canada\" and the relationship between Japexco and Nordco did not influence the price, the value for duty will be based on Japexco's selling price of $400,000.\nSituation N – Indexco buys hand-carved wooden coffee tables in India and stores them in a Bombay warehouse awaiting orders. After a visit to Canada, Indexco's sales manager believes that there is a market in Canada for his company's products and ships ten samples of eight types of table on speculation to Montréal via sea freight. The eight types of table cost Indexco an average of 500 rupees each. While the ship is crossing the Atlantic Ocean, Indexco sells all 80 coffee tables to Montabco of Sherbrooke for $6,400.\nConclusion N – The only sale involving the international transfer of goods to Canada is the one between Indexco and Montabco. The sales between the maker of the coffee tables and Indexco are domestic sales because the vendor was not selling under directions to send the goods to Canada but to a location within India. If Montabco qualifies as a \"purchaser in Canada\" the value for duty of the imported tables will be based on Montabco's purchase price of $6,400.\nSituation O – Cosmetics Inc. is a U.S. company engaged in marketing various types of perfumes, cosmetics, creams, etc., which it sources from various manufacturers throughout the world. Its Canadian operations are directed from Cosmetics head office in Syracuse, New York. Canadian sales persons visit the purchasing offices of Canadian drug stores, negotiate prices, take orders, and send them to Syracuse for processing. Goods are sold to Canadian customers on a delivered, duty-paid basis. The Canadian sales persons are paid a commission amount for each sale based on the selling price. The Syracuse office submits purchase orders to their foreign suppliers with instructions to ship the goods directly to the individual Canadian drug stores. Cosmetics Inc. acts as non-resident importer, and pays the applicable duties and taxes on importation of the goods to Canada.\nConclusion O – The sales for export to Canada are the sales between Cosmetics Inc. and the Canadian drug store to which the products are sold. The fact that Cosmetics Inc. will act as non-resident importer to pay the applicable Canadian duty and taxes is irrelevant. If the Canadian drug stores can each qualify as a \"purchaser in Canada\", the value for duty of imported goods will be based on the price paid or payable by the drug store. Deductions from the price paid or payable for the goods for transportation, duty, and taxes included in that price can be made under paragraph 48(5) (b) of the Act . No deduction from the price paid or payable can be made for commissions paid to Canadian sales persons.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html" + }, + { + "id": "dmemo-D13-4-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-2", + "marginal_note": "References", + "part": "Customs Valuation: Goods Sold for Export to Canada", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D1-4-1 , D13-1-1 , D13-1-3 , D13-3-1 , D13-4-1 , D13-4-3 , D13-4-7 International customs valuation agreement adopted by the World Trade Organization ( WTO ) \"The Concept of \"Sale\" in the Agreement\" advisory opinion issued by the Technical Committee on Customs Valuation of the World Customs Organization ( WCO ) Superseded memorandum D: D13-4-2, dated April 17, 2001", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-2-eng.html" + }, + { + "id": "dmemo-D13-4-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-3", + "marginal_note": "Legislation", + "part": "Customs Valuation: Price Paid or Payable", + "division": "", + "heading": "", + "text": "Sections 45 to 48 of the Customs Act .", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html" + }, + { + "id": "dmemo-D13-4-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-3", + "marginal_note": "Guidelines and General Information", + "part": "Customs Valuation: Price Paid or Payable", + "division": "", + "heading": "", + "text": "1. Subsection 48(1) of the Customs Act (the Act) stipulates the requirements which must be met in order to value imported goods in accordance with the provisions of the transaction value method.\n2. Subsection 48(1) of the Act reads in part: \"... the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada to a purchaser in Canada and the price paid or payable for the goods can be determined...\".\n3. This memorandum lists the types of payments that, although they are not included in the invoiced price for the goods, nevertheless form part of the price paid or payable. The following items are not exhaustive, and importers are responsible for declaring, as part of the price paid or payable, any payment which meets the definition of price paid or payable.\nPrice Paid or Payable\n4. Subsection 45(1) of the Act defines \"price paid or payable\" as the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor.\n5. Price paid or payable is defined in this way to ensure that all payments which a purchaser makes to or for the benefit of a vendor are included in the transaction value even when they are not included in the price shown on the commercial invoice or contract covering the imported goods.\n6. The following are examples of settlements, whether made directly or indirectly, which are considered to be to or for the benefit of the vendor of the goods, and which must be included as part of the price paid or payable in determining the transaction value under section 48 of the Act .\nStorage Expenses\n7. Storage expenses paid by the purchaser either directly or indirectly to or for the benefit of the vendor for goods stored abroad at the time of the sale for export to Canada are part of the price paid or payable. Two examples of this are:\n- (a) if a vendor invoices storage costs separately from the price of the goods, then these costs are added to the price paid or payable; and\n- (b) if a vendor agrees to sell goods to a purchaser for a specified price, provided that the purchaser also pays to an independent warehouse operator the cost of storage for the goods which accrued before the sale. Since this storage payment is for the benefit of the vendor, it is included in the price paid or payable for the goods.\nCredits in Respect of Earlier Transactions\n8. After the price paid or payable for the imported goods has been identified, a vendor may agree to provide a purchaser with a credit or other compensation in certain circumstances (for example, for a manufacturing fault in goods previously supplied). A calculation of value for duty cannot include the amount of a credit that is in respect of any earlier transaction.\nWarranty Payments\n9. Where the selling price of imported goods includes a payment for a warranty, or a purchaser pays a warranty payment separately to the vendor in respect of the imported goods, or the vendor requires the purchaser to obtain a warranty from a third party for the imported goods, such a charge is considered to be part of the price paid or payable for the goods and is included in the transaction value.\nSettlement of a Debt\n10. Where a purchaser settles a debt on behalf and for the benefit of the vendor, that debt is included as part of the price paid or payable for the imported goods.\n11. For example, a vendor agrees to sell goods to a purchaser for a certain price provided that the purchaser also pays to a third party an outstanding debt of the vendor. The price paid or payable for the goods includes the amount paid to settle the debt, and that amount should, therefore, be included as part of the price paid or payable in determining a transaction value.\nPrice Escalation Clauses\n12. A price escalation clause is a clause inserted in a contract of sale which permits, under specified conditions, upward adjustments in price. If the price paid or payable increases, due to the existence of a price escalation clause, after the goods are sold for export, the increase is to be reflected in the price paid or payable for the goods.\n13. For example, an importer contracts to purchase 1000 units of product X at a price of $100 per unit. Before the purchase order is filled, however, the costs of production increase. As is permitted under the agreement with the purchaser, the vendor adjusts the price upwards to $105 per unit. The importer should declare $105 as the total price payable for each unit of the goods.\n14. If, in the example above, the importer was for some reason unaware at the time of importation that the vendor had applied the escalation clause, the importer should submit an amending entry to the Canada Border Services Agency (CBSA), as soon as the facts are known, to reflect the change in the value for duty.\nExport Duties and Taxes\n15. The amount of any duties and taxes, that are paid or payable to the government of the country of export in respect of the imported goods by reason of the goods having been exported, is to be treated as part of the price paid or payable for those goods in determining the value for duty under section 48 of the Act .\n16. The following is an example to illustrate the treatment of export duties and taxes under section 48 of the Act :\nA Canadian firm purchases and imports product X from a foreign firm located in country A. The transaction meets the requirements of the transaction value method and can therefore be valued under section 48 of the Act . Each unit of product X imported has a selling price of $50. The government of country A, levies a 10% export tax on the selling price of these goods upon their export. This is paid by the purchaser. The amount of the export tax is treated as part of the price paid or payable for the goods, yielding a total price paid or payable of $50 + ($50 x 10%) = $55.\nForeign Sales Tax\n17. When goods have been purchased in a sale transaction and imported to Canada, any foreign tax amounts collected by the vendor on the sale should be included in the importer's calculation of value for duty. These amounts would include local or state sales taxes, or value added tax or any other foreign tax calculated on the sale and not refunded, or to be refunded, to the purchaser prior to the importation of the goods to Canada.\nDiscounts\n18. If a discount is granted prior to, or at time of importation, the amount of that discount should be considered when calculating the price paid or payable for the imported goods. However, in accordance with paragraph 48(5) (c) of the Act , any rebate or decrease in the price paid or payable occurring after importation must be disregarded. For more information on discounts, refer to Memorandum D13-4-10 , Discounts .\nGoods and Services Tax\n19. The goods and services tax (GST), to the extent that it has been charged by the vendor, is not to be included in the price paid or payable for the purposes of determining the value for duty of imported goods.\nAdditional Information\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html" + }, + { + "id": "dmemo-D13-4-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-3", + "marginal_note": "References", + "part": "Customs Valuation: Price Paid or Payable", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-4-10 Superseded memorandum D: D13-4-3, dated April 17, 2001", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-3-eng.html" + }, + { + "id": "dmemo-D13-4-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-4", + "marginal_note": "Limitations on the Use of Transaction Value Method", + "part": "Limitations on the Use of Transaction Value Method", + "division": "", + "heading": "", + "text": "This memorandum outlines and explains the circumstances under which the transaction value of imported goods may not be accepted as the value for duty of those goods.\nLegislation\nSection 48 of the Customs Act : http://laws-lois.justice.gc.ca/eng/acts/C-52.6/index.html .\nGUIDELINES AND GENERAL INFORMATION\n1. Paragraphs 48(1) (a) to (d) describe four sets of circumstances that, if they occur, may preclude accepting transaction value as the value for duty of imported goods.\n- (a) There are restrictions on the disposition or use of the imported goods.\n- (b) The sale or price is subject to a condition or consideration for which a value cannot be determined in respect to the goods being appraised.\n- (c) A portion of the proceeds of the subsequent resale, disposal or use of the goods accrues to the vendor.\n- (d) The purchaser and vendor are related persons.\nRestrictions (Paragraph 48(1) (a) of the Customs Act )\n2. A restriction on the disposition or use of the imported goods would preclude determination of the value for duty under section 48.\n3. Certain types of restrictions, described in subparagraphs 48(1) (a) (i) to (iii) may, however, be disregarded when determining whether the sale of the imported goods is subject to a restriction.\n- (a) Restrictions imposed by law. For example, an importer purchases a restricted weapon as defined in the Criminal Code , the disposition or use of which is subject to the acquisition of a license.\n- (b) Restrictions that limit the geographical area in which the goods may be resold. For example, a vendor restricts an importer from selling the imported goods outside of a particular province or region.\n- (c) Restrictions that do not substantially affect the value of the goods. For example, a vendor requires an importer of automobiles not to sell or exhibit them prior to a fixed date that represents the beginning of a model year.\nConditions or Considerations (Paragraph 48(1) (b) of the Customs Act )\n4. A condition or consideration, for purposes of establishing a value for duty, refers to an obligation undertaken by the purchaser or the vendor of the goods in connection with the sale or the price paid or payable for the imported goods.\n5. The existence of a condition or consideration for which a value cannot be determined in respect of the goods will preclude accepting a transaction value as the value for duty of the goods to which it relates. For example, the purchase price of a new vehicle is reduced by an amount ascribed by the vendor to a trade-in vehicle. The amount ascribed to the trade-in is a notional value established by the vendor and may vary from one vendor to another. It cannot be considered in establishing the value for duty of the imported vehicle.\n6. There are two types of conditions or considerations that are exempted from the above described treatment:\n- (a) Certain conditions or considerations relating to the marketing of the imported goods. For example, if a purchaser undertakes on his own account, whether or not by agreement with the vendor, activities relating to the marketing of the imported goods, the value of these activities is not part of the value for duty nor shall such activities result in rejection of the transaction value; and\n- (b) Certain conditions or considerations relating to the production of the imported goods. For example, the fact that the purchaser furnishes the vendor with engineering and plans undertaken in Canada shall not result in rejection of the transaction value.\nSubsequent Proceeds (Paragraph 48(1) (c) of the Customs Act )\n7. If the value of any part of the proceeds of any subsequent resale, disposal or use of the goods cannot be determined and added to the price paid or payable for the goods under paragraph 48(5) (a) , then a value for duty for those goods cannot be determined under the transaction value method. For additional information refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable and Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds) .\nRelated-Party Transactions (Paragraph 48(1) (d) of the Customs Act )\n8. If the purchaser and the vendor are related persons and the relationship has influenced the price paid or payable of the imported goods, then the value for duty cannot be established under Section 48. For additional information refer to Memorandum D13-4-5 , Transaction Value Method for Related Persons.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-4-eng.html" + }, + { + "id": "dmemo-D13-4-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-4", + "marginal_note": "References", + "part": "Limitations on the Use of Transaction Value Method", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-4-5 , D13-4-7 , D13-4-13 Superseded memorandum D: D13-4-4, June 1, 1986", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-4-eng.html" + }, + { + "id": "dmemo-D13-4-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-5", + "marginal_note": "Legislation", + "part": "Transaction value method for related persons", + "division": "", + "heading": "", + "text": "Customs Act Valuation for Duty Regulations Imported Goods Records Regulations", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html" + }, + { + "id": "dmemo-D13-4-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-5", + "marginal_note": "Guidelines and general information", + "part": "Transaction value method for related persons", + "division": "", + "heading": "", + "text": "1. The definition of \"related persons\" is contained in subsection 45(3) of the Customs Act (the Act). For more information, refer to Memorandum D13-3-2 , Related Persons .\n2. The primary method of valuation for imported goods is the transaction value method (refer to Memorandum D13-4-1 , Transaction Value Method of Valuation ). In order to apply the transaction value method, the goods must have been sold for export to Canada to a purchaser in Canada, and the price paid or payable can be determined. The Act also provides for prescribed additions and deductions to the price paid or payable.\n3. In accordance with paragraph 48(1)(d) of the Act, the transaction value method can only be used where the purchaser and the vendor of the goods are not related or, if they are related, where the importer clearly demonstrates one of two things:\n- (a) that the relationship did not influence the price paid or payable for the goods, i.e. subparagraph 48(1)(d)(i) of the Act, by providing substantiating evidence related to the circumstances surrounding the sale or\n- (b) that the price closely approximates a “test value”, i.e. subparagraph 48(1)(d)(ii) and further specified in subsection 48(3) of the Act\n4. In other words, the importer must be able to demonstrate to the CBSA, if requested, that the relationship between the vendor and the purchaser had no effect on the selling price of the goods. To do so, the importer must be able to demonstrate how the price was determined between the related parties and maintain sufficient information to support their decision to use the transaction value method. Therefore, before using the transaction value method, the importer should conduct a self-examination to establish whether or not the selling price is influenced.\n5. The importer who believes that the price is not influenced and uses a transfer price as the basis for establishing the value for duty under the transaction value method must retain on file the information justifying their conclusion and the calculation of the transfer price. This information may be examined by the CBSA at any time in accordance with the Imported Goods Records Regulations .\n6. If the CBSA performs a review and believes that the relationship has influenced the price paid or payable for the goods, the importer will, in all cases, be notified in writing of the grounds for such belief in accordance with subsection 48(2) of the Act. The importer will be given an opportunity to respond to the CBSA’s conclusion and submit additional information in support of the original declaration regarding the acceptability of the purchase price.\n7. If the importer is unable to demonstrate that all of the requirements of the transaction value method have been met, and in particular the requirements of paragraph 48(1)(d) of the Act, the CBSA will determine that the goods are precluded from customs valuation under this method. In such instances, the goods must be appraised under an alternative method in accordance with the provisions of sections 49 to 53 of the Act, which are applied in sequential order. For assistance in identifying the appropriate customs valuation method, refer to Memorandum D13-3-1 , Methods of Determining Value for Duty or the Customs Valuation Handbook.\nCircumstances surrounding the sale (subparagraph 48(1)(d)(i) of the Act)\n8. The customs valuation provisions of the Act and the Valuation for Duty Regulations (Regulations) are based on the provisions and principles established in the international Customs Valuation Agreement (CVA) adopted by the World Trade Organization (WTO). Neither the Act, the Regulations or the CVA detail the information to be used in establishing that a relationship has not influenced the price in a sale of goods for export. However, Annex I of the CVA provides some guidance on how an importer may be able to demonstrate that the price has not been influenced by the relationship, such as substantiating that the price has been settled in a manner consistent with the normal pricing practices of the industry, pricing practices with unrelated purchasers, or establishing that the price is adequate to ensure recovery of all costs plus a profit.\n9. The following provides a list of ways that importers may be able to establish that the price for the imported goods is not influenced by the relationship between the vendor and the purchaser:\n- a) Where the vendor has sales to unrelated customers in Canada who purchase under the same or similar conditions as the related purchaser, a comparison with those sales may demonstrate that the price is uninfluenced. If the sales are made under different conditions, any differences in price may be justified by these differences in conditions. In examining the effect of any differences in conditions of sale, an importer should take into consideration the factors set out in section 3 of the Regulations. For instance, the following scenario provides an example of differences in conditions that might explain a difference in price: (i) The related purchaser may be at the distributor level of trade, but the unrelated Canadian customers are at the retail level and buy in smaller quantities than the related purchaser. In this example, the importer could provide evidence to show that, although the vendor’s price to the retailers is higher, the difference is accounted for by economies realized by the vendor in transportation and associated costs, larger production runs, selling costs, overhead costs, etc. Note, it would likely be necessary for the importer to obtain this evidence from the vendor.\n- (b) Where the importer is able to demonstrate that the price has been settled in a manner consistent with the normal pricing practices of the industry in question, for example: (i) Where the goods sold have recognized prices established by the free market economy, e.g., commodities such as copper, zinc or sugar, the importer should be able to demonstrate that the price is uninfluenced based on published prices. (ii) Where the price is established on the basis of a transfer price agreement prepared for taxation purposes that also satisfies the requirements of the Act and demonstrates an uninfluenced price for customs valuation purposes. Refer to the Transfer Price Agreements section below for further details.\n- (c) Where the importer is able to demonstrate that the price is adequate to ensure recovery of all costs plus a profit, which is representative of the related vendor’s overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind.\nTest values (subparagraph 48(1)(d)(ii) of the Act)\n10. The Act provides for a second approach that establishes the acceptability of a transaction value in a sale between related persons. In this approach, described fully in subsection 48(3) of the Act and section 3 of the Regulations, the importer has an opportunity to demonstrate that the price closely approximates one of the following test values:\n- (a) the transaction value of identical goods or similar goods in a sale of those goods for export to Canada between a vendor and a purchaser who are not related to each other at the time of the sale\n- (b) the deductive value of identical goods or similar goods or\n- (c) the computed value of identical goods or similar goods\n11. In order to use one of the values referred to in subsection 48(3) of the Act as a test, that value must meet two criteria:\n- (a) the goods to which the test value relates must be exported at the same or substantially the same time as the goods being appraised and\n- (b) the test value used must be the value for duty of the goods to which it relates\n12. Generally, the expression \"exported at the same or substantially the same time\" will be taken to mean a period beginning 30 days prior to and extending to 30 days following the date of export of the goods being appraised. However, for certain transactions, such as seasonal fruit or vegetables where values fluctuate frequently, it may be appropriate to narrow the time period mentioned above. On the other hand, for certain types of goods, such as machinery or durable goods, the period of time may need to be extended.\n13. The decision as to whether a difference between the transaction value of the goods being appraised and the test value is commercially significant will be made after all other relevant factors and differences, including those set out in section 3 of the Regulations, have been taken into account. An assessment of the commercial significance of a difference in values would take into account that market conditions and pricing practices may vary from industry to industry.\n14. A minor difference in value need not preclude the acceptance of a transaction value provided the importer can demonstrate that such a difference is not commercially significant.\n15. When an importer successfully demonstrates that the transaction value closely approximates a test value previously accepted by the CBSA in another importation, it is not necessary to examine the circumstances surrounding the sale of the goods being appraised.\nTransfer price adjustments\n16. A transfer price, i.e. a price charged for the goods by the related entity established for tax purposes, may be an acceptable starting point for determining the value for duty of imported goods for customs purposes under the transaction value method, if it is supported by a transfer price agreement submitted by the importer that contains relevant information about the circumstances surrounding the sale of the imported goods.\nNote: All elements of the price paid or payable as defined under subsection 45(1) of the Act and all adjustments to the price paid or payable under subsection 48(5) of the Act likewise need to be considered before determining the final value for duty pursuant to the transaction value method.\n17. The Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations set out several transfer pricing methodologies with a view to setting and testing the intercompany transfer prices for goods, services and assets (including intellectual property) bought and sold between related parties. These transfer pricing methodologies are ultimately international guidelines established for corporate income taxation purposes, which may include analyses and conclusions based on elements, factors, principles or industry comparators that are not necessarily reflective of or relevant to the customs valuation requirements and provisions established under domestic or international law, as provided for in the Act or the CVA . Consequently, a transfer price based on an OECD methodology may or may not be adequate in supporting the uninfluenced nature of a price paid or payable for customs valuation purposes.\n18. An OECD traditional transaction method, such as the Comparable Uncontrolled Price Method (i.e. a methodology that resembles the customs valuation methodologies of the transaction value of identical or similar goods), may better help support an uninfluenced price paid or payable that is acceptable for customs valuation purposes, whereas an OECD transactional profit method, such as the Transactional Net Margin method (TNMM), may not. Regardless of the method used, the importer is required to provide information to support the transaction value declared for customs valuation purposes when so requested. An importer can expect that when an OECD transactional profit method is used to determine the transfer price, the CBSA is likely to require supporting information on the prices of the imported goods that is more directly related to the specific importations and transactional nature of the customs valuation requirements. For further reference, consult the examples or guidance provided above.\n19. There are various kinds of agreements between related parties (e.g. transfer price agreements, transfer price studies, and advance pricing arrangements (APA)). As a result of such agreements, there are different types of adjustments that may be made to a transfer price and will impact the value for duty. For example, a compensating adjustment occurs when the actual transfer price is adjusted in order to be compliant with the terms and conditions of the agreement. This involves the price being recorded in the accounts of the importer and a debit or credit note being issued to the importer depending on whether the adjustment is upward or downward. This may occur throughout the year, at year end, or after year end.\n20. Corrections to the declared value for duty must be submitted to the CBSA when the net total of upward and downward transfer price adjustments occurring in a fiscal period is identified. It is at that moment that an importer has specific information giving reason to believe that corrections to declarations of value for duty are necessary.\n21. If the net total result is an upward price adjustment, the importer must submit a correction under the authority of section 32.2 of the Act whether or not the imported goods are subject to duties.\n22. If the net total result is a downward price adjustment, the importer must only submit a correction under the authority of section 32.2 of the Act if the correction would be revenue neutral. If the imported goods are subject to duties, a request for refund under the authority of section 74 of the Act is voluntary.\n23. For example, the transfer price of goods purchased by a Canadian subsidiary from its foreign parent in a fiscal period was adjusted as follows:\n- (a) January to March (Q1), upward adjustment of $10,000 (payment from the Canadian importer to the foreign parent company);\n- (b) April to June (Q2), upward adjustment of $20,000;\n- (c) July to September (Q3), downward adjustment of $10,000 (credit note received from the parent company);\n- (d) October to December (Q4), upward adjustment of $30,000;\n- (e) Last adjustment to close the fiscal period (\"Q5\"), downward adjustment of $10,000; and\n- (f) Net total of upward and downward adjustments: (10,000+20,000+30,000)-(10,000+10,000) = +$40,000 .\n- Note: The net total amount ($40,000) must be included in the value for duty. If any other adjustments to the price paid or payable were made after importation (for example, selling commissions, design fees, etc.), these amounts must also be included in the value for duty of those goods. For more information on importer self-adjustment obligations, refer to Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty.\n24. Paragraph 48(5)(c) of the Act precludes a decrease in the price paid or payable when a price reduction is effected after importation. Therefore, such post-importation price reductions cannot serve to lower the value for duty determined under the transaction value method. However, paragraph 48(5)(c) of the Act does not apply to any adjustment to a transfer price that occurs after importation but that results from an agreement that is in writing and in effect at the time the goods are imported to Canada. In such cases, the downward transfer price adjustment may be accepted.\n25. Nevertheless, greater scrutiny will be applied by the CBSA to refund requests pursuant to downward price adjustments, particularly those based on an OECD transactional profit method, such as TNMM . For any such refund requests, the importer will first be required to demonstrate that the result of applying the downward price adjustment achieves the arm’s length range for the profit indicator range identified in the related companies’ transfer pricing documentation. The importer will also be required to demonstrate that the downward price adjustment involved an actual transfer of funds related to the transaction, and was included in its business income tax filings with the Canada Revenue Agency (CRA).\n26. Having demonstrated the above, the CBSA will request additional information, of the kind referenced in the “Circumstances surrounding the sale” or “Test values” sections in this document, to substantiate that the downward price adjustment also results in an uninfluenced price for customs valuation purposes.\n27. The CBSA will also examine any payment made directly or indirectly by the purchaser to or for the benefit of the vendor (i.e. subsection 45(1) of the Act), or any payment based on subsequent resale, disposal, or use of imported goods that accrues to the vendor (i.e. subparagraph 48(5)(a)(v) of the Act), to verify whether the payment relates to reasonable identifiable services and whether it would normally be included in the selling price of a transaction between unrelated parties. All amounts not relating to reasonable identifiable services will be included in the value for duty of the goods. For more information on the treatment of payments or fees made after importation, refer to Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable, and Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds).\nAdditional information\n28.For more information on transfer pricing for income tax purposes, contact the CRA .\n29. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html" + }, + { + "id": "dmemo-D13-4-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-5", + "marginal_note": "References", + "part": "Transaction value method for related persons", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references Customs Act Valuation for Duty Regulations Imported Goods Records Regulations Other references D11-6-6 , D13-3-1 , D13-3-2 , D13-4-1 , D13-4-3 , D13-4-13 Customs Valuation Handbook International Customs Valuation Agreement OECD Transfer Pricing Guidelines for MultinationalEnterprises and Tax Administrations 2017 Superseded memorandum D D13-4-5 dated September 17, 2015", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-5-eng.html" + }, + { + "id": "dmemo-D13-4-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-7", + "marginal_note": "Guidelines and General Information", + "part": "Adjustments to the Price Paid or Payable ( Customs Act , Section 48)", + "division": "", + "heading": "", + "text": "1. Subsection 48(5) of the Customs Act (the Act) sets out the adjustments which are to be made to the price paid or payable for imported goods when determining the transaction value. These adjustments include additions to and deductions from the price paid or payable and are summarized below.\nAdditions to the Price Paid or Payable\n2. To the extent that they are not already included in the price paid or payable of the imported goods, certain amounts are to be added thereto in determining the transaction value.\nCommissions and Brokerage (Subparagraph 48(5) (a) (i) of the Act)\n3. Commissions and brokerage incurred in respect of the goods by the purchaser are to be included in the transaction value. If such amounts are not included in the invoiced price for the imported goods, they must be added when calculating the transaction value.\n4. The exception to the above-mentioned requirement are fees paid by the purchaser to his agent for the service of representing him abroad in respect of the purchase of the goods. These fees, usually referred to as \"buying commissions,\" need not be included in the transaction value of the goods.\n5. For example, if the purchaser engaged the services of a person to locate and purchase certain goods for export to Canada on the purchaser's behalf, the buying agent's fee paid for this service is not dutiable and thus may be excluded when determining the transaction value of the goods.\n6. It should be noted that the term \"brokerage\" does not refer to charges by a customs broker for services rendered in respect of the clearance of the imported goods. For more information, refer to Memorandum D13-4-12 , Commissions and Brokerage .\nPacking (Subparagraph 48(5) (a) (ii) of the Act)\n7. The following costs and charges or expenses, incurred by the purchaser in respect of the imported goods, are to be included in the transaction value:\n- (a) packing costs and charges, including the cost of cartons, cases, and other containers and coverings that are treated for customs purposes as being part of the imported goods; and\n- (b) all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada.\n8. It should be noted that both labour and material costs are to be considered in determining the expenses of packing incident to placing the goods in the condition in which they are shipped to Canada.\nAssists (Subparagraph 48(5) (a) (iii) of the Act)\n9. The term \"assist\" does not appear in the Act. However, it is a convenient term to describe the value of any of the goods and services referred to in subparagraph 48(5) (a) (iii) .\n10. In determining the transaction value under section 48, the value of any assist, determined in accordance with section 4 of the Valuation for Duty Regulations and apportioned in a reasonable manner and in accordance with generally accepted accounting principles, is to be included in the transaction value (refer to Memorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty ).\nRoyalties and Licence Fees (Subparagraph 48(5) (a) (iv) of the Act)\n11. The amount of any payment for a royalty or licence fee in respect of the imported goods is to be included in the transaction value, provided this payment is a condition of the sale of the goods for export to Canada.\n12. However, payments for the right to reproduce the imported goods in Canada are not to be added to the price paid or payable in determining the transaction value of the goods (refer to Memorandum D13-4-9 , Royalties and Licence Fees ).\nSubsequent Proceeds (Subparagraph 48(5) (a) (v) of the Act)\n13. If some portion of the proceeds of the subsequent resale, disposal, or use of the imported goods by the purchaser accrues to the vendor, directly or indirectly, then the value of that portion is to be included in the transaction value (refer to Memorandum D13-4-13 , Post-importation Payments or Fees (Subsequent Proceeds) ).\nTransportation and Associated Costs, and Insurance Costs (Subparagraph 48(5) (a) (vi) of the Act)\n14. Any of the costs referred to in subparagraph 48(5) (a) (vi), if they arise prior to and at the place from which the goods begin their direct and uninterrupted journey to Canada, are to be included in the transaction value of the goods (refer to Memorandum D13-3-3 , Transportation and Associated Costs , and Memorandum D13-3-4 , Place of Direct Shipment ).\nDeductions From the Price Paid or Payable\n15. To the extent that they are included in the price paid or payable for the imported goods, certain amounts are to be deducted therefrom in determining the transaction value.\nTransportation and Associated Costs, and Insurance Costs (Subparagraph 48(5) (b) (i) of the Act)\n16. Any of the costs referred to in subparagraph 48(5) (b) (i), if they arise after the place from which the goods begin their direct and uninterrupted journey to Canada, would not be included in the transaction value of the goods. Any amounts for Canadian customs brokerage fees which are included in the price paid or payable may be deducted as associated costs and as such are not included in the transaction value of the goods (refer to memoranda D13-3-3 and D13-3-4 ).\nCosts Arising After the Goods Have Been Imported (Clause 48(5) (b) (ii)(A) of the Act)\n17. Any reasonable cost, charge, or expense that is incurred for specified services provided after importation, if identified separately from the price paid or payable for the goods, is not to be included in the transaction value of the goods. The specific services are:\n- (a) construction,\n- (b) erection,\n- (c) assembly,\n- (d) maintenance, and\n- (e) technical assistance.\n18. It should be noted that a \"reasonable cost, charge, or expense\" is an amount which the importer is able to substantiate with documentary evidence.\nImport Duties and Taxes (Clause 48(5) (b) (ii)(B) of the Act)\n19. Duties and taxes such as those levied under the Customs Tariff , the Excise Tax Act , the Excise Act , the Special Import Measures Act or any other law relating to the Canada Border Services Agency (CBSA) mandate would, if they form a part of the price paid or payable and are identified separately, be deducted from that price. The amount for those duties and taxes may be identified separately on the invoice presented to the CBSA or expressed as a percentage of the price paid or payable. In all cases the amount to be deducted from the price paid or payable must be the actual amount of Canadian duties and taxes levied.\nPost-importation Reductions\n20. Paragraph 48(5) (c) of the Act indicates that any rebate of, or other decrease in, the price paid or payable for the imported goods effected after importation is to be disregarded, and is not to be deducted from the price paid or payable for the goods when determining the transaction value.\nAdditional Information\n21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-7-eng.html" + }, + { + "id": "dmemo-D13-4-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-7", + "marginal_note": "References", + "part": "Adjustments to the Price Paid or Payable ( Customs Act , Section 48)", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Customs Tariff Excise Tax Act Excise Act Special Import Measures Act Valuation for Duty Regulations Other references: D13-3-3 , D13-3-4 , D13-3-12 , D13-4-9 , D13-4-12 , D13-4-13 Superseded memorandum D: D13-4-7, March 28, 2001", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-7-eng.html" + }, + { + "id": "dmemo-D13-4-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-9", + "marginal_note": "Legislation", + "part": "Royalties and Licence Fees", + "division": "", + "heading": "", + "text": "Sections 45, 48, and 152 of the Customs Act .\nJurisprudence\nThe Supreme Court of Canada (SCC), the Federal Court of Appeal (FCA) and the Canadian International Trade Tribunal (CITT) have provided advice on the interpretation of the legislation regarding royalties and licence fees.\nKey SCC , FCA and CITT decisions which guide the Canada Border Services Agency's (CBSA) interpretation of the legislation include:\n- Mattel Canada ( SCC Citation 2001 SCC 36);\n- Polygram Inc. ( CITT Appeal nos. AP-89-151 and AP-89-165); and\n- Reebok ( CITT Appeal no. AP-92-224, FCA Decision A-642-97).\nSummaries of these cases and their effect on the interpretation of the legislation are included in Appendix B to this memorandum.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html" + }, + { + "id": "dmemo-D13-4-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-9", + "marginal_note": "Guidelines and General Information", + "part": "Royalties and Licence Fees", + "division": "", + "heading": "", + "text": "1. For the purposes of the CBSA , royalties and licence fees are regarded as payments made, or to be made, for acquiring or using a protected right. Examples of such payments include (but are not limited to):\n- (a) payments made to an author (copyright holder) to acquire the right to sell the author's book within a geographic region;\n- (b) payments to an inventor (patent holder) of a production process for the use of that process during a specified period of time; and\n- (c) payments to a licence holder of a trademarked name or brand for the right to market goods that are so marked.\n2. Copyrights, patents and trademarks, are rights to intellectual property that are recognized by national law. Intellectual property may evolve from literary, artistic, or scientific work, which are the subject of proprietary rights and which may be sold and assigned, or licenced. When the intellectual property rights are licenced, the holder of the right usually requires that a royalty or licence fee agreement be signed. The agreement will specify the rights and obligations of both the licensor and the licensee.\n3. Amounts for acquiring or using a protected right that are included in the invoice price of imported goods are considered part of the price paid or payable of the goods under subsection 45(1) of the Customs Act (the Act). There is no legislative provision to exclude such an amount from the price paid or payable. If, subsequent to importation, a downward adjustment to the amount of a royalty or licence fee payment already included in the price paid or payable is made, no adjustment to the value for duty would be permitted. Paragraph 48(5) (c) of the Act precludes any decrease in the price paid or payable of goods after importation.\n4. Royalty or licence fee payments that are not already included in, or considered as being part of, the price paid or payable of imported goods may be included in the value for duty calculated under the transaction value method if the requirements of the factors identified in subparagraph 48(5) (a) (iv) of the Act have been met.\nApplication of subparagraph 48(5)(a)(iv) of the Customs Act\n5. Subparagraph 48(5) (a) (iv) of the Act provides for the addition of royalty and licence fee payments to the price paid or payable of imported goods. Three factors must be considered, and met, before the payment of a royalty or licence fee is added to the price paid or payable. The payment:\n- (a) must be a royalty or licence fee;\n- (b) must be in respect of the goods; and\n- (c) must be a condition of sale of the goods.\nRoyalty or Licence Fees\n6. A payment made for the acquisition or use of a protected right is a royalty or licence fee payment. The CITT determined in the Reebok decision that the use of the word \"including\" in the context of subparagraph 48(5) (a) (iv) of the Act does not limit the type of royalty or licence fee payment that may be added to the price paid or payable for goods to payments for patents, trademarks and copyrights. In accordance with the SCC 's Mattel Canada decision, payments identified as royalty or licence fee can only be identified as additions to the price paid or payable of imported goods under subparagraph 48(5) (a) (iv) of the Act. Payments or amounts provided for elsewhere in paragraph 48(5) (a) of the Act are not to be identified as additions to the price payable under this subparagraph.\n7. A purchaser may enter into an agreement to pay an amount for more than the acquisition or use of a protected right. If charges or amounts other than royalties or licence fees are identified together with royalties or licence fees in a single agreement, and the charges or amounts are itemized separately, then the individual charges or amounts shall not be considered as additions to price paid or payable under the authority of subparagraph 48(5) (a) (iv) of the Act but rather may be considered as additions to price paid or payable under the authority of the alternative provisions of paragraph 48(5) (a) of the Act, or as an element of the price paid or payable as required by subsection 45(1) of the Act.\n8. If charges or amounts other than royalties or licence fees are identified together with royalties or licence fees in a single agreement but are not itemized separately, the importer must be able to substantiate their apportionment. The apportioned charges or amounts would then be considered as additions to price paid or payable under the authority of the alternative provisions or paragraph 48(5) (a) of the Act , or as an element of the price paid or payable as required by subsection 45(1) of the Act.\n9. Paragraph 152(3) (d) of the Act indicates that the burden of proof in any question relating to compliance with the provisions of the Customs Act lies on the person (other than the Crown) who is a party to the proceedings. If charges or amounts other than royalties or licence fees that are enumerated in an alternative provision of paragraph 48(5) (a) of the Act are identified together with royalties or licence fees in a single agreement, and arenot itemized separately, and the importer cannot provide sufficient information in support of the apportionment of the charge or amount, then subsection 48(6) of the Act precludes the calculation of value for duty under the transaction value method and an alternative valuation method applies.\n10. Example No. 4 of Appendix A to this memorandum illustrates a payment made for more than the right to the acquisition or use of a protected right and in which charges are identified separately and considered individually under relevant provisions of paragraph 48(5) (a) of the Act .\n11. In accordance with the Mattel Canada decision, an amount identified as a royalty or licence fee payment is not to be considered as an addition to price paid or payable as a subsequent proceed pursuant to subparagraph 48(5) (a) (v) of the Act . Amounts for royalty and licence fee payments must only be considered as a possible addition to the price paid or payable under subparagraph 48(5) (a) (iv) of the Act.\nIn Respect of the Goods\n12. The phrase \"payments made in respect of the goods\" means that the royalty or licence fee payment made to the vendor or a third party is in some way related to the goods being imported. For example, when a payment is calculated as a percentage of the price at which the goods are sold or resold, the payment is in respect of those goods.\n13. In the Polygram decision, the CITT ruled that the amount of the royalty payment, which varied according to the price at which the imported sound recordings were sold, was made in respect of the goods. The amount to be added to the price paid or payable of imported goods did not have to be limited to only general payments.\n14. The timing of when the royalty or licence fee must be paid does not affect the decision of whether or not the fee is in respect of the goods. A royalty or licence fee payment may be added to the price paid or payable regardless of whether it is to be paid at the time of importation, time of resale, or any other time.\nCondition of the Sale of the Goods\n15. The phrase \"a condition of the sale of the goods for export to Canada\" in the context of subparagraph 48(5) (a) (iv) of the Act means that the transfer of ownership of the goods being imported is dependent upon the payment of the amount of the royalty or licence fee by the purchaser.\n16. The Mattel Canada decision provided clear and unambiguous meaning to this requirement: a royalty or licence fee is only to be added to price paid or payable of imported goods if it is in respect of the goods and if the failure by the purchaser to pay the royalty or licence fee would entitle the vendor to refuse to sell the licenced goods or to repudiate the contract for their sale.\n17. Prior to the sale of goods upon which a royalty or licence fee may be payable, a royalty or licence fee agreement is usually in place. This agreement ordinarily specifies the rights and obligations of both licensor and licensee, and may include a statement indicating that the sale for export of the licenced goods may be repudiated by the vendor if the royalty or licence fee payment is not made. The purchaser's obligation to make payment or else suffer loss of access to the licenced goods may also be stated in the terms of a sales agreement or commercial invoice between the purchaser and the vendor, or in other correspondence among the purchaser, vendor or licensor. The vendor's prerogative to refuse to sell or to repudiate the contract of sale if the purchaser fails to make the royalty or licence fee payment must be explicitly stated in the commercial documentation between the purchaser and the vendor or in the licence agreement if the vendor is also the licensor, for the royalty or licence fee payment to be considered a condition of the sale.\n18. Situations may occur where the licensor is party to a royalty or licence agreement with the vendor; however the purchaser must make the royalty or licence fee payment to satisfy the vendor's obligation to the licensor. The Mattel Canada decision involved an importation where the purchaser made a royalty payment to a vendor who was not the licensor of the imported goods. The payment was made to the vendor only to flow through to a third party licence holder. If a royalty or licence fee payment is a flow-through payment, the amount of the payment is not to be added to the price paid or payable of the imported goods unless failure to pay would result in the vendor's refusal to sell the licenced goods to the purchaser or repudiate the contract of sale between the vendor and purchaser. The purchaser's obligation to make the payment to ensure the completion of the sale must be explicitly stated in the documentation between the purchaser and the vendor or licensor for the royalty payment to be considered a condition of sale.\n19. The FCA 's Reebok decision supported the SCC 's interpretation of condition of sale and addressed the issue of payments of royalties or licence fees to a vendor who was also the licensor where an open-ended contract exists. If an importer enters into an agreement with a vendor for a continuing supply of goods at a specified price and is also obligated to make a royalty payment (to the vendor, or to a third party) in respect of the goods, the obligation to make the royalty payment to ensure the continuing supply of goods must be explicitly stated in the documentation between the purchaser and the vendor or licensor for the royalty payment to be considered a condition of sale.\nAdjustment to Price Paid of Payable\n20. If a payment is a royalty or licence fee, is in respect of the goods, and is an explicitly stated condition of sale, the amount of the royalty or licence fee payment is to be added to the price paid or payable of imported goods in accordance with subparagraph 48(5) (a) (iv) of the Act . All three factors must be met for an adjustment to be made. Appendix A to this memorandum includes examples illustrating the identification of a royalty or licence fee payment as an addition to the price paid or payable of imported goods.\nRight to Reproduce\n21. Subparagraph 48(5) (a) (iv) of the Act excludes royalty or licence fee payments made for the right to reproduce imported goods in Canada from being added to the price paid or payable of the imported goods. The right to reproduce refers not only to the physical reproduction of imported goods but also to the right to reproduce an invention, creation, thought, or idea incorporated in, or reflected by, the imported goods. For example, royalties calculated on the sale in Canada of discs produced domestically from an imported master recording would not be added to the price paid or payable for the master recording.\nRight to Distribute or Resell\n22. Payments for the right to distribute or resell goods in Canada are usually made before any sale of goods for export to Canada occurs. Such payments are usually in a lump-sum amount (for example a franchise fee) determined independently of the selling price or quantity of goods sold in Canada. Royalty or licence fee payments made for the right to distribute or resell imported goods in Canada are only to be added to the price paid or payable of imported goods if the documentation between the purchaser and the vendor or licensor explicitly indicates that any failure by the purchaser to pay the royalty or licence fee entitles the vendor to refuse to sell the licenced goods or to repudiate the contract for their sale.\nAccounting for Royalties and Licence Fees\n23. If the terms of a royalty or licence agreement require periodic payment of a royalty or licence fee based on a percentage of the purchaser's resale price, an importer may have to amend their declarations if, upon calculation of the actual amount of royalty or licence fee payable, a correction to the declared value for duty is required. Memorandum D11-6-6 , \" Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty , provides additional information on amendments to declarations, including requirements for reporting of adjustments to value for duty.\n24. Memorandum D13-4-3 , Customs Valuation: Price Paid or Payable , and Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , provide additional information on the calculation of the value for duty under the transaction value method.\nAdditional Information\n25. Appendix A to this memorandum contains examples illustrating the treatment of royalties and licence fees in accordance with section 48 of the Act .\n26. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html" + }, + { + "id": "dmemo-D13-4-9-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-9", + "marginal_note": "Appendix A", + "part": "Royalties and Licence Fees", + "division": "", + "heading": "", + "text": "Examples\n1. A Canadian importer agrees to pay a royalty fee to a U.S. licensor (the trademark holder) for the right to use their registered trademark. The trademark is woven into shirts purchased by the importer from a vendor in Hong Kong. The vendor will provide 1,000 shirts per week to the importer over a 12 week period. The importer will coordinate delivery of the shirts to their domestic retail outlets. The licensor is not related to the vendor. Under the terms of the royalty agreement between the importer and the licensor, a royalty payment of $5.00 will be made to the licensor for every shirt sold in Canada that bears the licensor's trademark, payable bi-monthly . No indication is provided in documentation relevant to either the sale or the royalty agreement that the vendor will stop shipping shirts to the importer if the royalty payment is not made.\nThe royalty payment is not to be added to the price paid or payable for the shirts imported from Hong Kong. The payment is a royalty payment, and is in respect of the goods. However the payment is not a condition of sale, as the consequence of the failure to make payment is not explicitly identified in the documentation between the purchaser and either the vendor or licensor.\nThe Canadian importer purchases goods from the Hong Kong vendor and pays the royalty to the U.S. licensor. The licensor is not related to the vendor. Even if the licensor and vendor were related, the payment would not be a condition of sale unless the consequence of the failure to make payment was explicitly identified in the documentation between the purchaser and either the vendor or licensor.\n2. Purchco, a Canadian manufacturer of packaged foods, wishes to make Nameco brand biscuits in Canada and sell them to domestic grocery retailers. Purchco and Nameco of the United Kingdom, the licensor, enter into an agreement in which Purchco will pay Nameco a royalty of $25,000 on January 1 of each of the next five years for the right to make and sell the biscuits in Canada under the Nameco brand name until the last day of the fifth year. After entering into the agreement, Purchco decides to purchase and import one of the ingredients for the biscuits from Nameco's subsidiary Subco of Barbados. The sales agreement between the purchaser (Purchco) and the vendor (Subco) makes no reference to the royalty agreement between Purchco and Nameco or any consequences if Purchco fails to make the royalty payments.\nThe royalty payments are not to be added to the price paid or payable of any importation of the ingredient purchased from Subco. The royalty payments made to Nameco are for the right to make and sell Nameco biscuits in Canada and are not payments made in respect of the imported goods nor are they a condition of their sale for export to Canada.\nEven if the sales agreement explicitly indicated that the failure to make the royalty payments would result in Subco's refusal to sell the ingredient to Purchco or in the repudiation of any contract of sale, the amount of the royalty payments would not be added to the price paid or payable for the ingredient. The royalty payments are not made in respect of the imported ingredient, but for the right to make and sell finished goods.\n3. A Canadian retailer purchases action figures from a U.S. distributor. The U.S. distributor has obtained worldwide selling and distribution rights to the action figure from its U.S. licensor, and in return, has guaranteed the licensor that a royalty will be paid for each action figure sold to the public. Under the purchase agreement between the purchaser (the Canadian retailer) and the vendor (the U.S. distributor), the purchaser is required to pay the licensor a monthly royalty equal to five percent of the Canadian retail price of each action figure sold in that month. The Canadian retailer is required to remit this amount to the U.S. distributor, who will pass it on to the licensor. The purchase agreement adds that if the royalty payment is not made to the licensor by the last day of the subsequent calendar month the distributor will repudiate the purchase agreement, effectively stopping the retailer from offering the action figure for sale in Canada and curtailing any further supply from the distributor.\nThe royalty payment is to be added to the price paid or payable for the action figures. The royalty payment is in respect of the goods since it is made as a result of the importation and resale of the action figures and is based on the price at which they are sold in Canada. The payment is also a condition of sale of the goods, as the distributor's right to repudiate their contract with the retailer in the event the royalty payment is not made is communicated in the purchase agreement. The payment made by the retailer is a flow-through payment, made by the retailer through the U.S. distributor to the licensor.\n4. A Canadian importer enters into a licence agreement with an Italian clothing designer to have dresses manufactured that will be marketed under the designer's label. The importer will purchase the finished dresses from a manufacturer in Thailand. Under the terms of the licence agreement, the designer consents to the manufacture of goods bearing their label, in exchange for a fee of 10% of the resale price of the goods in Canada. The agreement further stipulates that half (5%) of the amount of the licence fee is for the use of the licensor's label, and half (5%) is for design specifications and colour and material recommendations to be supplied by the licensor from Italy directly to the Thai manufacturer. The importer and the Thai manufacturer are party to a separate sales agreement identifying the number of units to be produced and their price. Neither the licence agreement nor the contract of sale between the manufacturer and the importer indicates that the Thai manufacturer will refuse to sell the dresses to the importer if the payment to the licensor is not made.\nThe licence fee payment is not to be added to the price paid or payable for the dresses under subparagraph 48(5) (a) (iv) of the Customs Act . The licence fee payment is in respect of the imported goods, but it is not a condition of their sale for export to Canada as the consequences of the failure to make the fee payment are not explicitly identified.\nHowever, half of the payment is for design specifications and content recommendations and should be added to the price paid or payable of the imported dresses as an \"assist.\" Clause 48(5) (a) (iii)(D) of the Customs Act states that a payment for design work undertaken elsewhere than in Canada and necessary for the production of imported goods is to be included in the value for duty of the imported goods.\nMemorandum D13-3-12 , Treatment of Assists in the Determination of the Value for Duty , provides additional information on the treatment of assists.\n5. A Canadian wholesaler wishes to import and resell portable radios in Canada. The wholesaler identifies a foreign manufacturer who agrees to supply 50,000 radios to the wholesaler at a price of $5.00/unit and who also provides the wholesaler with exclusive distribution rights to the radios in Canada for a $10,000 fee. The foreign manufacturer provides the wholesaler with an invoice for the radios showing a single amount owing of $260,000. (The manufacturer charges the wholesaler a single fee for the entire order and for the right to distribute). A separate document prepared by the vendor confers exclusive distribution rights in Canada on the wholesaler, but does not refer to the amount of the fee or the consequences if the fee payment is not made.\nA payment for the right to distribute goods separate from the price paid or payable of the goods is not a royalty or licence fee identified under subparagraph 48(5) (a) (iv) of the Customs Act . However, in the circumstances provided, the right to distribute forms part of the price paid or payable for the goods in accordance with subsection 48(1) of the Customs Act , and will be represented in the value for duty of the goods. There is no provision in the Customs Act to reduce the price paid or payable for goods to exclude the amount of a royalty or licence fee included in the price. The onus is on the importer in this case to arrange their commercial documentation with their vendor to reflect separate payments for the distribution fee and for the imported radios.\n6. A Canadian importer enters into a royalty agreement with a U.S. licensor for the right to use their registered trademark. The importer engages a factory in Haiti to supply 5,000 footballs in each of the next 24 months. The licensor's trademark will be imprinted on the footballs at the factory. Under the terms of the royalty agreement, a royalty payment of $10.00 will be made to the licensor for every trademarked football sold in Canada, payable quarterly. The licensor is a part-owner of the factory in Haiti, and the sales invoice between the importer and the factory includes a statement indicating that the supply of the footballs will cease in the event a royalty payment is not made.\nThe royalty payment is to be added to the price paid or payable for the footballs imported from Haiti. The payment is a royalty payment, and is in respect of the goods (the trademarked footballs). The royalty payment is a condition of sale, as the documentation between the vendor and purchaser explicitly identifies the requirement to make the royalty payment to ensure the continuing supply of the trademarked goods .", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html" + }, + { + "id": "dmemo-D13-4-9-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-9", + "marginal_note": "Appendix B", + "part": "Royalties and Licence Fees", + "division": "", + "heading": "", + "text": "Summaries of Jurisprudence\nDecisions of the Supreme Court of Canada (SCC), the Federal Court of Appeal (FCA) and the Canadian International Trade Tribunal (CITT) that give meaning to the interpretation of the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) of the Customs Act are included in paragraphs 1 through 4 of this Appendix:\n1. The CITT ruled in the Polygram Inc . appeal (Appeal Nos. AP-89-151 and AP-89-165, May 7, 1992 ) that the \"all-in fee\" paid by Polygram Inc. is a royalty or licence fee and should be added to the transaction value of imported sound recordings pursuant to subparagraph 48(5) (a) (iv) of the Act and be subject to the payment of customs duty. Polygram Inc. had entered into a licence agreement with vendor Polygram B.V. which entitled it to promote the music and artists of Polygram B.V.'s repertoire and to distribute and sell their recordings to the public for which it would pay an all-in fee calculated on the net retail price of the recordings.\nThe CITT concluded that the fee payment was not a general payment unaffected by the sound recordings. The payment was calculated on the retail price and was made in respect of the imported goods. The CITT indicated that the payment of the fee was a condition of the sale for export to Canada of the goods, as the purchaser could not obtain the goods without first signing the licence agreement.\n2. The CITT built on its interpretation of subparagraph 48(5) (a) (iv) of the Act in its decision in the Reebok appeal (AP-92-224, September 1, 1993 ), in which it ruled that the types of fees to be included in value for duty calculated under the transaction value method were not limited to fees paid for patents, trademarks and copyrights. The CITT ruled that the trademark fee paid by the importer Reebok for the \"intellectual property rights\" inherent in the imported goods was not to be treated any differently than other payments added to the price paid or payable of imported goods as royalties or licence fees.\nThe CITT added that even if a fee is not required to be paid pursuant to the terms of the purchase of the goods, it may still be considered to be a condition of the sale, as long as there is some connection between the payment of the fee and the purchase of the imported goods.\n3. A further interpretation of the \"condition of sale\" requirement was made by the SCC in the Mattel Canada decision (Citation 2001 SCC 36, June 7, 2001 ); if a royalty or licence fee payment is required to be made, the importer must be aware that in the event of failure to make the payment, the source of supply of the imported goods may be stopped. The SCC ruled that the royalty payment made by Mattel Canada on behalf of their parent vendor was not a payment made as a condition of the sale for export of the goods to Canada, and in paragraph 68 of their decision interpreted the phrase \"condition of sale\" as follows:\n\"Unless a vendor is entitled to refuse to sell licenced goods to the purchaser or repudiate the contract of sale where the purchaser fails to pay the royalties or licence fees, section 48(5) (a) (iv) is inapplicable.\"\nThis SCC decision also indicated that payments identified as royalty or licence fee payments can only be added to the price paid or payable of imported goods if the requirements of subparagraph 48(5) (a) (iv) of the Act are met, and are not to be considered under the requirements of subparagraph 48(5) (a) (v) as subsequent proceeds.\nAs Canada's highest level of judicial appeal, the SCC decision superseded all previous judicial decisions on the interpretation of the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) .\n4. The Mattel Canada decision indicated how royalties and licence fees were to be treated where the vendor and licensor are not the same party nor related to each other. The FCA in the Reebok appeal (decision no. A-642-97, April 10, 2002 ) addressed the treatment of royalty payments made to a vendor of imported goods who is also the licensor. The FCA applied the SCC decision and ruled that the words \"condition of sale\" were clear and unambiguous; the fact that a vendor of imported goods was also the licensor was not sufficient to establish that the payment of the royalty was a condition of sale of the goods. The requirement to make payment or else suffer loss of access to the goods upon which the amount of royalty is calculated must be communicated by the vendor/licensor to the purchaser.\nThe Mattel Canada and Reebok decisions have clarified the \"condition of sale\" requirement of subparagraph 48(5) (a) (iv) of the Act. This requirement is addressed further in paragraphs 15-19 of this memorandum.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html" + }, + { + "id": "dmemo-D13-4-9-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-9", + "marginal_note": "References", + "part": "Royalties and Licence Fees", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: Mattel Canada (SCC Citation 2001 SCC 36) Polygram Inc. (CITT Appeal nos. AP-89-151 and AP-89-165) Reebok (CITT Appeal no. AP-92-224 and FCA Decision A-642-97) D11-6-6 , D13-3-12 , D13-4-3 , D13-4-7 Superseded memorandum D: D13-4-9, November 25, 2003", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-9-eng.html" + }, + { + "id": "dmemo-D13-4-10-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-10", + "marginal_note": "Legislation", + "part": "Price Reductions", + "division": "", + "heading": "", + "text": "Sections 45 and 48 of the Customs Act .", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html" + }, + { + "id": "dmemo-D13-4-10-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-10", + "marginal_note": "Guidelines and General Information", + "part": "Price Reductions", + "division": "", + "heading": "", + "text": "1. The price paid or payable, in accordance with subsection 45(1) of the Customs Act (the Act), is the total of all payments, whether direct or indirect, made or to be made in respect of the goods by the purchaser, to or for the benefit of the vendor.\n2. The term “price reduction” means a decrease in the price paid or payable for goods granted by the vendor.\n3. For the purposes of this memorandum, the term “discount” refers to an arrangement whereby the vendor, in return for the purchaser’s undertaking of certain obligations or accepting or meeting certain conditions, reduces the amount of the price paid or payable for the imported goods. For example, the vendor may grant a discount for prompt payment (cash discount), or because the purchaser operates at a certain level of trade (trade level discount), or because the purchaser has agreed to purchase a specified quantity of the goods in the sale giving rise to their importation (quantity discount).\nTreatment of Price Reductions\n4.If a price reduction is in effect at the time of importation, the amount of that price reduction must be considered when calculating the price paid or payable for the imported goods.\n5. As an example of a price reduction granted prior to importation, a firm in Canada purchases a machine from a foreign manufacturer. The list price of the machine is $100. However, the manufacturer grants a 10% discount because the purchaser operates at the retail level of trade, resulting in a price paid or payable of $90. Since the parties agreed on the discount prior to importation, the price paid or payable is $90 and is an acceptable basis for value for duty, subject to the other requirements of the transaction value method being met (section 48 of the Act ).\n6. The Canada Border Services Agency (CBSA) will only accept a reduction in the price paid or payable that occurs after importation if:\n- (a) the purchaser takes advantage of cash discount terms offered by the vendor prior to importation; or\n- (b) an agreement in writing to later reduce the price paid or payable was in effect at the time of importation, and the reduction results from the agreement.\n7. Prior to importation, a vendor may offer to a purchaser cash discount terms that provide for a reduced payment to be made within a specific time period that concludes after the date the goods are imported. When such a cash discount arrangement exists, the CBSA will allow consideration of the discount when ascertaining the price paid or payable, regardless of when the purchaser makes the reduced payment.\n8. For example, a firm in Canada purchases a machine from a foreign manufacturer, the price of which is $10,000. However, the manufacturer grants a discount of 5% if payment is made within 10 days after the date of sale. At the time of importation, the cash discount is still available but not yet taken. If the purchaser takes advantage of the manufacturer’s discount terms, the CBSA will accept the price reduced by the amount of the discount, resulting in a price of $9,500 upon which a calculation of value for duty under the transaction value method can be based.\n9. In accordance with paragraph 48(5)(c) of the Act , any rebate or decrease in the price paid or payable effected after importation of goods must be disregarded. Consequently, this applies when a purchaser and a vendor enter into an agreement to reduce the price paid or payable of goods after those goods have been imported to Canada.\n10. For example, a purchaser imports goods into Canada for resale. After importation, the purchaser requests from the vendor a reduction in the price of the goods to improve its price competitiveness in the Canadian market. If the vendor agrees to reduce the price, the purchaser cannot adjust the price paid or payable for the goods by the amount of the reduction as the decrease was effected after importation.\n11. Paragraph 48(5)(c) of the Act does not apply to a reduction to the price paid or payable that results from an agreement that is in writing and is in effect at the time the goods are imported to Canada.\nDeferred Discounts\n12. A deferred discount is a retroactive discount given by the vendor when the purchaser satisfies certain obligations. Such a discount negotiated or offered before importation is considered to be in effect at the time of importation if it ensues from an agreement in writing that existed at the time the goods were imported.\n13. For example, a purchaser makes a sale agreement with a foreign vendor to acquire 1,000 bicycles at a price of $100/unit. The agreement struck before the goods are imported includes a vendor’s incentive to purchase more units, stating that the vendor will grant a 10% discount on the unit price of all purchases if the purchaser orders additional units within a specified time period. Therefore, if the purchaser orders additional units within the specified time frame, and the vendor grants the retroactive discount on the first 1,000 units purchased, the price paid or payable may be reduced by $10 per unit. The discount would be applied to the first and second order, and the price paid or payable for the additional bicycles would be reduced by $10 per unit.\nNote: Discounts are treated as part of the price paid or payable rather than as adjustments identified in subsection 48(5) of the Act . For coding purposes, when the obligation or condition necessary for a discount is fulfilled or met prior to, or at time of importation, and no adjustment identified in subsection 48(5) of the Act applies, the value for duty code to be declared is “13” if the purchaser and vendor are unrelated. If they are related parties, the value for duty code to be declared is “23”.\nCredits in Respect of Earlier Transactions\n14. After the price paid or payable for the imported goods has been identified, a vendor may agree to provide a purchaser with a credit or other compensation in certain circumstances. The credit represents an amount already paid to the vendor in an earlier transaction, and is not a factor in the calculation of the transaction value of the goods being imported. The credit is an indirect payment which does not reduce the price paid or payable of the goods. The price paid or payable consists of all direct and indirect payments to or for the benefit of the vendor.\n15. For example, a purchaser buys a computer at a price of $1,000 in a sale for export to Canada. The vendor applies a credit of $300 to the sale price for a previous sale of a defective television. The purchaser pays the $700 balance to the vendor. Although the $300 credit reduces the amount of money paid to the vendor for the computer, the price paid or payable on which the transaction value is based is still $1,000 because the vendor credit in respect of the earlier transaction does not reduce the price paid of the goods to which it is applied.\nTrade-ins\n16. A trade-in occurs when goods are accepted as full or partial payment for a purchase. This notional value is attributed to the trade-in of goods by the vendor and may vary among different vendors. A trade-in precludes the applicability of the transaction value method. In accordance with paragraph 48(1)(b) of the Act , a trade-in represents a condition or consideration in respect of which a value cannot be determined. In addition, subsection 48(5) of the Act does not provide for a deduction from the price paid or payable for an amount of a trade-in allowance.\n17. Since the transaction value method cannot be used, the value for duty must be determined under the subsequent methods of valuation provided for in sections 49 to 53 of the Act . Usually, the value for duty is calculated under section 53, the residual method of valuation, and includes the purchaser’s payment and the amount of the trade-in allowance.\nAdditional Information\n18. For information on agreements between related parties to later reduce the price paid or payable which are in effect at time of importation, refer to Memorandum D13-4-5, Transaction Value Method for Related Persons .\n19. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html" + }, + { + "id": "dmemo-D13-4-10-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-10", + "marginal_note": "References", + "part": "Price Reductions", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Other references: D13-4-5 Superseded memorandum D: D13-4-10, October 4, 2013", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html" + }, + { + "id": "dmemo-D13-4-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-11", + "marginal_note": "Legislation", + "part": "Confirming Commissions and Credit Risk Insurance", + "division": "", + "heading": "", + "text": "Section 48 of the Customs Act", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html" + }, + { + "id": "dmemo-D13-4-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-11", + "marginal_note": "Guidelines and General Information", + "part": "Confirming Commissions and Credit Risk Insurance", + "division": "", + "heading": "", + "text": "1. The term \"confirming commission\" applies to a payment made to a financial institution, usually in a country other than Canada, in consideration of that institution guaranteeing payment to the vendor in the event that the letter of credit issued by the purchaser's bank is not paid.\n2. The term \"credit risk insurance\" applies to a broad range of insurance and credit arrangements wherein the vendor of the goods obtains insurance against non-payment and/or obtains a loan, usually from a financial institution in his own country. Payments for \"credit risk insurance\" may be called by different names in different countries, but in Canada they are often referred to as \"export credit insurance\" and \"exposure fees.\"\nApplication of the Transaction Value Method\n3. To determine whether such payments by a purchaser are to be included in the value for duty, it is necessary to know whether the payment:\n- (a) is in respect of the goods which have been sold for export to Canada; and\n- (b) is made either directly or indirectly to the vendor of the goods or to a third party for the benefit of the vendor.\n4. If the payment is either not in respect of the goods, as in paragraph 3 (a) , or is not to or for the benefit of the vendor, as in paragraph 3 (b) , it does not form part of the price paid or payable for the goods and is not dutiable.\n5. A confirming commission as described in paragraph 1 will be paid by the purchaser at the request of the vendor and for his benefit. It is therefore part of the price paid or payable for the imported goods and included in the value for duty. However, fees paid by a purchaser to a financial institution for the initial issuance of a letter of credit in favour of the vendor are not dutiable as they are considered usual expenses in establishing the purchaser's ability to pay for the goods.\n6. Export credit insurance charges or premiums, paid by the purchaser to the vendor or to the vendor's financial institution or insurer, are considered to be part of the price paid or payable and therefore dutiable. They are for the benefit of the vendor because it is the vendor who wishes to be insured against the risk of non-payment of the sale price of the goods.\n7. Where a vendor negotiates a loan in advance of the goods being exported, liability for repayment of which is later assumed by the purchaser, any exposure fee (or similar fee by another name) charged by the financial institution in consideration of the risk involved in the sale, is considered to be for the benefit of the vendor. If this fee is paid by the purchaser, it is to be included in the price paid or payable and therefore dutiable. Interest charges applicable to the period commencing on the day the loan is assumed by the purchaser and which are paid to the financial institution are not to be included in the value for duty of the imported goods (see Memorandum D13-3-13, Customs Valuation: Interest Charges for Deferred Payment for Imported Goods ( Customs Act , Sections 48 to 53), for a consideration of the treatment of interest payments made by the purchaser to the vendor).\n8. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html" + }, + { + "id": "dmemo-D13-4-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-11", + "marginal_note": "References", + "part": "Confirming Commissions and Credit Risk Insurance", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: D13-3-13 Superseded memorandum D: D13-4-11, March 5, 2001", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-11-eng.html" + }, + { + "id": "dmemo-D13-4-12-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-12", + "marginal_note": "Legislation", + "part": "Commissions and Brokerage", + "division": "", + "heading": "", + "text": "Sections 45 and 48 of the Customs Act", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html" + }, + { + "id": "dmemo-D13-4-12-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-12", + "marginal_note": "Guidelines and General Information", + "part": "Commissions and Brokerage", + "division": "", + "heading": "", + "text": "1. Subparagraph 48(5) (a) (i) of the Customs Act (the Act) indicates that the price paid or payable in the sale of goods for export to Canada, to a purchaser in Canada, will be adjusted by adding amounts for commissions and brokerage for the goods incurred by the purchaser, except when the amounts are paid or payable to an agent to represent the purchaser abroad in the purchase of the imported goods. These excepted amounts are usually referred to as buying commissions, and if they are invoiced or identified separately from the goods, they do not need to be added to the price paid or payable for the goods.\n2. An agent is a person in a commercial relationship with a principal. An agent acts on a principal's behalf and ordinarily is a separate business entity. An agent can buy or sell goods, possibly in his or her own name, but always for the account of his or her principal. An agent can act on behalf of either a purchaser or vendor in concluding a contract of sale for goods. An agent's remuneration generally takes the form of a commission, usually expressed as a percentage of the selling price of the goods. To determine whether a payment to an agent is to be added to the price paid or payable, it is necessary to determine whether the agent is a selling agent acting on behalf of a vendor, a buying agent acting on behalf of a purchaser or a broker.\n3. A selling agent is a person who acts for the account of a vendor. The agent looks for customers and collects orders on behalf of the vendor and, in some cases, may arrange for storage and delivery of goods. A payment made to a selling agent for services rendered in the conclusion of a contract is generally called a selling commission. Usually, goods sold through a selling agent cannot be bought without payment of the selling agent's commission. This payment can be made in one of the following two ways:\n- (a) Foreign suppliers who deliver their goods for orders placed through a selling agent pay for the agent's services themselves and quote prices to their customers that include the agent's commission. In such cases, the invoice price is not to be adjusted to exclude the amount for the agent's services; or\n- (b) The terms of the sale require the purchaser to pay an amount other than the price paid or payable for the goods, either through the vendor or separately, for the agent's services. This amount must be added to the price paid or payable when determining the value for duty.\n4. A buying agent is a person who acts for the account of a purchaser. The buying agent performs its activities using funds provided by the purchaser. A buying agent's activities include finding suppliers, informing the vendor of the desires of the purchaser, placing orders, collecting samples, inspecting goods and, in some cases, arranging for the insurance, transport, storage or delivery of the goods. A payment made by a purchaser to an agent to represent the purchaser abroad in buying imported goods is usually referred to as a buying commission and is not added to the price paid or payable for the imported goods if it is invoiced or identified separately from the price for the goods. However, if the invoiced price for the goods includes such an amount, it cannot be deducted from the price paid or payable.\n5. A broker is generally a third party that does not act on its own account, but rather acts for both the vendor and the purchaser together and usually has no role other than to put both parties in touch with each other. The broker's remuneration is called brokerage and is usually calculated as a percentage of the selling price of the goods. The percentage amount earned by brokers reflects their limited risks and responsibilities in a transaction.\n6. \"Brokerage\" does not mean amounts charged by a customs broker for services rendered to clear goods through customs. Brokerage is a payment made to an intermediary for its participation in concluding a contract of sale.\n7. If the brokerage is paid by the vendor of the goods, it will usually be included in the invoice price charged to the purchaser. In such cases, it will be represented in the calculation of value for duty as part of the price paid or payable. In cases where the brokerage is paid by the vendor and charged separately to the purchaser, it must be added to the price paid or payable. Alternatively, the purchaser and vendor may each pay part of the brokerage charge, or the purchaser alone may pay the charge. In these cases, if not already included in the invoice price, the amount of the brokerage charge incurred by the purchaser must be added to the price paid or payable for the imported goods.\nFiduciary responsibility of agent to purchaser\n8. The buying agent has a fiduciary responsibility to his or her principal, the purchaser. This responsibility means that the agent must act in the interest of the purchaser. The purchaser is entitled to complete disclosure from the agent regarding:\n- (a) transactions initiated by the agent for the purchaser;\n- (b) relationships or activities occurring between the agent and the vendor of the goods; and\n- (c) parties controlled by, related to or engaged in business with the agent or the vendor of the goods.\n9. If the agent makes a complete disclosure to the purchaser, and the purchaser contracts to engage the agent, then the agent's fiduciary responsibility has been satisfied, and the agent is deemed to be acting in the best interest of the purchaser. An agency agreement alone is not sufficient evidence that a principal-agent relationship exists in which an agent has met its fiduciary responsibility to a purchaser.\n10. The Canada Border Services Agency (CBSA) may request that an importer provide documentation, such as contracts, invoices, letters of credit and correspondence, which establishes the nature of the arrangement between the purchaser and the agent or identifies any relationship between the agent and a stranger to the agent-purchaser agreement. The importer may be requested to obtain information from the agent identifying all activities in which the agent has an interest in respect of the imported goods before the agent can be deemed to have met its fiduciary responsibility to its principal (the purchaser). If the information provided to the CBSA indicates that full disclosure of an agent's activities was not made to its principal, a payment made by a purchaser to its agent may be identified as:\n- (a) an addition to the price paid or payable of the goods under subparagraph 48(5) (a) (i) of the Act ; or alternatively\n- (b) an element of the price paid or payable as required by subsection 45(1) of the Act.\n11. In the event that an agent does not meet its fiduciary responsibility to its purchaser, the amount of the payment made to the agent will be included in the calculation of the value for duty of the imported goods.\nTreatment of bundled payments\n12. A purchaser may enter into an agreement with an agent to pay an amount for more than the service of representing the purchaser abroad in respect of a sale. If charges or amounts payable to an agent other than an agent's commission are identified but are itemized separately, then the individual charges or amounts may be:\n- (a) an addition to the price paid or payable of the goods under an alternative provision of subparagraph 48(5) (a) of the Act ; or\n- (b) an element of the price paid or payable as required by subsection 45(1) of the Act.\n13. If sufficient information cannot be provided, either to support the necessary apportionment of a payment made to a buying agent, or to identify the amount of a payment made to a selling agent or a broker, valuation under the transaction value method is precluded. In accordance with the authority of subsection 48(6) of the Act , the value for duty must be calculated using one of the alternate valuation methods.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html" + }, + { + "id": "dmemo-D13-4-12-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-12", + "marginal_note": "Additional information", + "part": "Commissions and Brokerage", + "division": "", + "heading": "", + "text": "14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html" + }, + { + "id": "dmemo-D13-4-12-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-12", + "marginal_note": "References", + "part": "Commissions and Brokerage", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Other references: Superseded memorandum D: D13-4-12 dated June 13, 2008", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-12", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-12-eng.html" + }, + { + "id": "dmemo-D13-4-13-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "Legislation", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "Sections 45 and 48 of the Customs Act\nIncome Tax Act", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-4-13-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "Guidelines and General Information", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "General Policy\n1. Under the transaction value method, payments made in respect of goods that can be identified at their time of importation should be included in the price paid or payable as outlined in subsection 48(1) of the Customs Act (the Act). Post-importation payments are included in the value for duty of imported goods either as elements of the price paid or payable (subsection 45(1) of the Act), or as \"subsequent proceeds\" (subparagraph 48(5) (a) (v) of the Act). As well, certain payments for financial transactions, such as dividends, may be excluded in a calculation of value for duty.\nPost-importation Payments or Fees\n2. The expressions \"post-importation payments or fees\" and \"subsequent proceeds\" do not appear in the Act .These expressions address any type of payment made by a purchaser after the importation of goods into Canada. Payments made after the importation of goods that are remitted to the vendor of the goods or to a third party may have to be included in the value for duty of the imported goods.\n3. To establish the value for duty of imported goods under the transaction value method, there are several kinds of post-importation payments that must be examined:\n- (a) any payments based on the resale of the goods that cannot be related by the importer to services received;\n- (b) management or administration fees, as addressed further in this memorandum, and subject to the exceptions outlined;\n- (c) contributions to research and development (refer to Appendix A);\n- (d) contributions for marketing or promotion (refer to Appendix B);\n- (e) overhead expenses related to the manufacturing of the goods but not captured in the selling price and recovered after the importation of goods (refer to Memorandum D13-4-3, Customs Valuation: Price Paid or Payable );\n- (f) interest on deferred payments (refer to Memorandum D13-3-13, Customs Valuation: Interest Charges for Deferred Payment for Imported Goods ); and\n- (g) other payments made after importation (refer to Memorandum D13-4-7, Adjustments to the Price Paid or Payable ).\n4. It is important to determine the nature of each payment to apply the appropriate valuation provisions of the Act .\nSubsequent Proceeds\nDefinition of Subsequent Proceeds\n5. The expression \"subsequent proceeds\" is a practical term used to simplify the phrase: \"the value of any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor\" found in subparagraph 48(5) (a) (v) of the Act.\nGuidelines\n6. Subsequent proceeds must be added to the price paid or payable and form part of the transaction value of goods as required by subparagraph 48(5) (a) (v) of the Act .\n7. Subsequent proceeds are a type of post-importation payment. They are subject to two conditions:\n- (a) the payments accrue directly or indirectly to the vendor of the goods (in this instance the use of the word \"accrue\" means to increase the amount you have by adding to it); and,\n- (b) the payments are based on, or a result of, the resale, disposal or use of the goods in Canada: (i) for valuation purposes, a resale means the further sale of imported goods by the purchaser to someone else. (ii) \"disposal or use\" means the sale, pledge, giving away, utilization, consumption or any other disposition of a good.\n8. The terms of the payments, whether based on a percentage of the resale price of the goods, fixed on a per-unit amount, lump sum payments, or by any other agreed to formula, are often negotiated under a separate contract, and the payments themselves remitted separately from the payment for the goods. Whether or not a formula exists for the terms of the subsequent proceed, the fact that payments are sent by a purchaser to a vendor means these amounts (subject to certain conditions outlined in this memorandum) must be added to the price paid or payable to establish the value for duty.\n9. The Act anticipates that some payments made to or for the benefit of the vendor after the importation of goods may not be included in the invoice price for the goods, and it ensures, through the transaction value method under section 48 of the Act, that they are added to the price paid or payable.\n10. Subsequent proceeds usually occur in situations where the purchaser is related to the vendor, but they could also happen in unrelated party transactions. Since payments made after importation are generally remitted separately from the payment for the goods themselves, importers often do not include them in the value for duty. However, the fact that such payments exist requires that they be added to the price paid or payable.\n11. For example, a purchaser in Canada pays $100 for pens in a sale for export to Canada. Under a separate agreement, the purchaser agrees to pay 10% of the resale price of the pens to the vendor. The purchaser resells the pens in Canada for $200. The part of the proceeds of the subsequent resale that must be added to the value for duty is 10% of $200, or $20. The $20 represents the part of the proceeds of the subsequent resale of the goods and must be added to the price paid or payable.\nManagement or Administrative Fees\n12. Management and/or administration fees are one type of payment that should be examined to determine whether they are subsequent proceeds or exclusions to the additions to the price paid or payable. Management and/or administration fees are not defined in the Act as such, there is no legislative basis for their exclusion as an addition to the price paid or payable. The CBSA allows the exclusion of management fees and/or administrative services as a discretionary administrative policy based on CBSA's definition of management fees and/or administrative services. The definition generally includes the functions of planning, direction, control, coordination, systems or other functions at a managerial level. These functions may involve services for various departments of a business relating to management and/or administration (for example, accounting, financial, legal, electronic data processing, employee relations, management consultation, labour negotiations, taxation).\n13. Sometimes, in addition to selling goods, vendors will offer management and/or administration services to their purchasers. This is common between related parties, particularly in multinational groups where one member will provide services to other members within the group.\n14. To illustrate, a Canadian importer purchases goods from its parent company located in the United States. The related parties have determined that their affairs are best organized by centralising some or all of the management functions. Both parties enter into an agreement where the vendor performs these activities for the importer for a fee. The payments for these services are made separately from any payments related to the purchase of goods.\n15. Payments made for management and/or administration services may meet the criteria to be subsequent proceeds, since the payments are remitted to the vendor after the importation of goods and they are often based on the resale, disposal, or use of the goods in Canada. However, in certain circumstances, the CBSA allows some payments made for management or administration services to be excluded from the subsequent proceeds provisions of the Act .\n16. To determine whether they can be excluded, the three following elements are examined:\n- (a) the services must have been rendered for the operation of the business in Canada;\n- (b) the amount of the charge must be in accordance with an arm's length charge; and\n- (c) the services provided are justified for the operation of the business in Canada.\nServices Rendered\n17. The question of whether a payment was made in respect of identifiable management and/or administration services depends on the nature of the service provided and whether the services were actually performed. A foreign related party company may charge a management fee amount to its subsidiary for a number of services including, for example, a management consultation when in fact the specific service may not have happened. Furthermore, there might not be an agreement to specifically charge for such an amount and the specific billing for the exact service may not have been submitted. In such circumstances this charge would not meet the requirements of the CBSA's administrative policy on excluding a recognized management fee from the value for duty and would be added to the price paid or payable.\n18. The importer is responsible for keeping sufficient and appropriate evidence, which establishes the nature of the services and proves that they were truly provided for the operation of the business in Canada. The basis used must be available for examination by the CBSA. For instance, a management fee charged by a USA parent company to its Canadian subsidiary that is based on a percentage of sales in Canada may not bear any relation to the actual value of the services rendered.\n19. Amounts charged for management and administrative services that are already performed by the purchaser are not excludable and would be added to the price paid or payable.\nAmount of the Charge\n20. Management and/or administration services are often centralized to share the costs between numbers of related companies. In cases where costs of services are distributed among various departments, branches, or subsidiary corporations, (including the purchaser in Canada), not only must the amounts themselves be comparable to the price that would be charged by an unrelated party, but also the method of allocation of these costs must be reasonable and appropriate to the circumstances of the importer's business.\n21. The fees charged must be comparable to the price that would be charged in Canada by an unrelated party engaged in a similar transaction. For example, if a purchaser pays a fee for bookkeeping services to a parent vendor of the goods, the amount charged for the services must be consistent with fees that would be charged by independent parties providing similar services.\nNote: The CBSA does not arbitrarily set benchmark values for individual services; the burden of proof lies with the importer to substantiate that the amount in question is an arm's length charge.\n22. To determine whether the amount charged for management fees and/or administrative services is reasonable, consideration is given to the amount of the fee in relation to the services performed by the vendor and the benefit derived by the purchaser in Canada. A parent company may provide services that are not part of its principal business but the charge should not exceed industry standards. Note that industry standard charges of unrelated service providers contain an element of profit and the CBSA recognizes the same might be true for related party management and/or administrative service fees. However, note also that an excess amount of profits claimed on such services might be challenged by the CBSA.\n23. The apportionment of management fees and /or administrative services costs between related parties should be based on a comprehensive review of the expenses; this process should be carried out in advance of determining the share allocated to the Canadian importer. The basis of allocation should result in costs being shared in proportion to the benefits received, for example, the allocation of costs of a centralized department based on an estimate of time spent on duties performed for each entity (branch, subsidiary, etc.). Note that management fees and/or administrative services costs determined after the fact are more likely to be challenged by the CBSA. In all cases the basis used for charging a fee must be available for examination by the CBSA.\nJustified Services\n24. The allowable management and/or administration fees excluded from the amount of subsequent proceeds added to the price paid or payable does not include amounts for services not related to the Canadian operation. For that reason, in order to be considered a legitimate fee for management and/or administration services, an importer must establish that the specific activity performed by their related party is a service for which a charge is justified. In an arm's length relationship, the unrelated Canadian business would be willing to pay for management and/or administrative services only to the extent that the service is needed and delivers some kind of benefit.\n25. Determining whether or not a charge is for a justified activity involves the following question: Would the importer for whom the management and/or administrative services is being carried out either have been willing to pay for the activity if performed by an unrelated service provider or have performed the activity itself? Where it would not have been reasonable to expect the importer to either pay an unrelated service provider for the activity or to perform it itself, it is unlikely that any charge for the activity would be justified. For example, an arm's length corporation would not bear the costs of a shareholders meeting of another corporation; therefore, a subsidiary would not bear any costs of a parent's shareholders meeting or it would not pay fees for a promotional service that did not take place in Canada for a product not sold in Canada.\n26. If a parent company provides services that are not part of its principal business and charges an amount for the services that is not representative of industry standards, the importer may be challenged by the CBSA to provide information in support of the reasonability of the amount charged.\nCommon Methods of Charging for Management and/or Administrative Fees\n27. Various methods can be employed to calculate the amount a vendor may charge a purchaser for management and/or administrative services. The most common of these are:\n- (a) The total cost incurred by the vendor is distributed amongst all the recipients of the services based on their usage. For example, the recipient with the largest volume of operations is charged the largest percentage of the total cost.\n- (b) The amount charged to a recipient is a percentage of its net sales of the vendor's goods. For example, 10% of the recipient's net sales are remitted to the vendor for the services provided.\n28. The method described in (a) is a legitimate approach that reflects the costs of management and/or administration a purchaser would otherwise incur. The method described in (b) will not necessarily reflect real management and/or administration costs. Sufficient information remains to be provided that demonstrates that the amount of the charge reflects costs the purchaser would have otherwise incurred in respect of the services provided.\n29. At times, amounts paid are casually described as payments for management or administration services, but they are in substance amounts for something else. For example, in related party transactions, there is some flexibility between the parties to debundle (break down or segment) the price, meaning that certain overhead expenses are excluded from the selling price. Vendors sometimes attempt to recover manufacturing overhead expenses later by charging them to the purchaser as management or administration fees. However, since no identifiable management or administration services have been rendered, the amounts paid would have to be added to the price paid or payable for the imported goods.\nOther Post-importation Considerations\nUnsupported Amounts / Sufficient Information\n30. Subsection 45(1) of the Act defines \"sufficient information\" to be the objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment. The decision as to whether a sufficient quantity of evidence has been obtained will be influenced by its quality. Although the CBSA will consider evidence that is persuasive, this may not preclude the corroboration by more conclusive evidence in the importer's books and records. Occasionally, importers may be unable to provide the necessary information proving that a payment, or a portion of a payment, relates to an identifiable service for the Canadian operations, or that it is in accordance with the arm's length principle. In such cases, where the cost of the service was based on the disposal, resale, or use of the goods, the unsupported amount will have to be included in the value for duty as a subsequent proceed.\n31. Importers must be able to provide sufficient information to justify exclusion of service fee payment from the value for duty. This information must demonstrate that the fees are in accordance with the arm's length principle and relate to justifiable services that were actually rendered for the Canadian operation.\n32. Sufficient information will describe:\n- (a) the nature of the service for which payment is made;\n- (b) the basis on which it is paid; and\n- (c) the proof that actual services are being provided and paid for.\n33. These documents might include commercial invoices, agreements, and/or other proof of payment, depending on the circumstances.\n34. Where it is known at time of importation that the subsequent proceed is calculated based on a percentage of sales or similar criteria, importers must calculate the future payment based on the percentage and previous years' data.\nYear-end Adjustments\n35. Year-end adjustments made payable to the vendor of the goods are post-importation payments and must be included in the value for duty. Memorandum D11-6-6, \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty , outlines the policy on self-adjustment of accounting information relating to the value for duty. For more information on the treatment of upward and downward transfer price adjustments, refer to Memorandum D13-3-6, Income Tax Transfer Pricing and Customs Valuation .\nFinancial Transactions\n36. Dividends are not subsequent proceeds and, therefore, are not to be included in the value for duty. This distinction has been recognized in the international customs valuation agreement of the World Trade Organization (WTO) which states that, \"The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value.\"\n37. The term \"dividends or other payments\" refers to financial transactions rather than proceeds related to the purchase and resale of goods. Proceeds are profits made on the resale of imported goods and are, therefore, related to the goods. Dividends are also profits, but they are shared by stockholders or shareholders and relate to a firm's overall business, not just to the purchase or resale of the imported goods. Canadian Tax Law definitions and requirements determine whether or not an amount is a dividend or another kind of payment that might be included in the price paid or payable. Excludable payments of dividends to related party foreign vendors must meet the non-resident Part XIII tax requirements of the Income Tax Act . The Canada Revenue Agency (CRA) dividend payment forms demonstrate that the payment to a non-resident (related or non-related) is a dividend.\n38. \"Other payments\" that are not to be included in the value for duty, are usually financial instruments of some type and include:\n- (a) the issue, assumption, redemption, and repayment of a debt;\n- (b) the issue, redemption, and acquisition of share capital; and\n- (c) any other financing activities.\nTime Element\n39. A payment is to be added to the price paid or payable, even if the actual amount that is remitted to the vendor may not be known until after the goods are imported. The timing of a payment whether it is at the time of importation, at the time of the sale of the goods, or sometimes after importation, is irrelevant. These payments must be included in the value for duty.\nReporting of Subsequent Proceeds\n40. At the time of importation, it may be difficult for importers to determine the value of subsequent proceeds and, consequently, the amount to be added to the price paid or payable. This is especially true for payments that are based on a percentage of future sales, the resale, disposal, or use of the goods in Canada.\n41. Importers should estimate the amount of a subsequent proceed at time of accounting and add it to the price paid or payable for goods. Information such as previous years' data or sales forecasts can be used to support the estimate. If the finalized subsequent proceed amount is different from the estimate, a self-correction of value for duty may be necessary (refer to Memorandum D11-6-6) .\nAdditional Information\n42. Appendix A contains information on how to interpret research and development fees within the context of subsequent proceeds.\n43. Appendix B contains information on how to interpret marketing and promotional fees within the context of subsequent proceeds.\n44. Appendix C contains examples that illustrate various types of post-importation payments or fees and their treatment for valuation purposes.\n45. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-4-13-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "Appendix A", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "Research and Development Fees\nThis appendix defines the payments and fees that will be considered as research and development, which are to be added to the price paid or payable.\nResearch and Development\n1. \"Research and development\" (R&D) is not specifically mentioned in the Customs Act (the Act) . According to Decision 5.1 of the World Trade Organization (WTO) Committee on Customs Valuation,the term \"development\" is understood to exclude \"research\".\n2. Development work that is provided by the purchaser to the vendor for a reduced cost or free of charge, and undertaken elsewhere than in Canada, must form part of the value for duty as per clause 48(5) (a) (iii)(D) of the Act (assists). Assists are not to be confused with payments for development work made directly or indirectly to the vendor after importation or where these costs are already included in the price paid or payable. Development work, in the context of this memorandum, is a cost incurred by the vendor that is passed on to the purchaser and recovered separately from the amount invoiced for the goods.\n3. In general, post-importation payments for R&D occur between related parties whereby the parent company charges its affiliates. Charges for R&D are usually accounted for separately in their financial books and records. These payments are considered to be an addition to the price paid or payable, and are to be included in the value for duty of imported goods. However, if an importer can substantiate that a portion of the payment pertains exclusively to research unrelated to existing goods, only the portion for development is to be added to the price paid or payable.\nResearch\n4. The term \"research\" refers to planned study undertaken with the hope of gaining new scientific or technical knowledge and understanding. Such studies may or may not be directed towards a specific practical aim or application.\n5. The following are examples of activities that typically would be included in research:\n- (a) laboratory research aimed at the discovery of new knowledge;\n- (b) searching for commercial applications of new research findings; and\n- (c) conceptual formulation and design of possible product or process alternatives.\nDevelopment\n6. The term \"development\" refers to the translation of research findings or other knowledge into a plan or design for new or substantially improved materials, devices, products, processes, systems or services prior to the commencement of commercial production or use.\n7. The following are activities that typically would be included in development:\n- (a) testing in search for, or evaluation of, product or process alternatives;\n- (b) design, construction and testing of pre-production prototypes and models; and\n- (c) design of tools, jigs, moulds and dies involving new technology.\n8. There may be economies of scale and scope in centralizing R&D facilities and resources. The Organization for Economic Co-operation and Development (OECD), Transfer Pricing Guidelines for Multinational Enterprises (MNE) and Tax Administrations recommends a benefit-cost approach whereby R&D expenditures are charged out to affiliates based on their actual and expected benefits. Noting, however, that affiliates should not be double charged for work they carry on themselves.\n9. Generally, payments to the vendor of goods by the purchaser in a sale for export to Canada for R&D are to be included in the value for duty. These would include all expenditures that can be regarded as part of a continuing activity required to maintain an enterprise's business and its competitive position and development activities normally undertaken with a reasonable expectation of commercial success and future benefit arising from increased revenue or from reduced costs.\n10. Payments may be excluded from the value for duty when the foreign vendor is contracted to do research for the Canadian importer where all costs and risk of failure are born by the Canadian company, and ownership of research accrues to the Canadian company. The Canadian company owns all the intangibles developed through the research and therefore owns the profits that may result from the research.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-4-13-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "Appendix B", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "Marketing and Promotional Fees\nThis appendix defines the payments and fees considered as marketing and promotional that may not be added to the price paid or payable.\nMarketing and Promotion\n1. Amounts paid for activities undertaken by the purchaser on its own account, other than those for which an adjustment is provided in subsection 48(5) of the Customs Act , are not considered to be an indirect payment to the vendor, even though these activities might be regarded as of benefit to the vendor. Therefore, the costs of marketing activities shall not be added to the price paid or payable. However, when already included in the price paid or payable, such costs cannot be deducted.\n2. To determine if marketing or promotional fees paid after importation to the vendor or to a third party are not to be included in the value for duty, the purchaser of the goods will be required to substantiate the receipt of justified services relevant to the payments.\nJustified Services\n3. The CBSA recognizes that marketing and promotional operations are often conducted on a global basis by Multi-National Enterprises. A corporate head office or one party of a multinational group may purchase advertising or conduct promotion for a particular product which is imported into Canada as well as distributed internationally. The advertisement may be shown throughout the world where the product is distributed. If the costs are then billed back to the Canadian importer of the goods on a prorated basis the payment would be excluded from the value for duty. The importer of the goods must be prepared to substantiate that the costs have been allocated in an equitable manner and maintain objective and quantifiable data, which supports the manner and amount allocated.\n4. Alternately, a corporate head office may also provide marketing and promotional services for a vast array of products which are distributed through subsidiaries worldwide, each marketing specific, unrelated products, unique to their locations. The Canadian subsidiary may be required to contribute a lump sum or percentage of the earnings on imported goods, which were sold in Canada, to the marketing branch of the corporate head office. If the marketing fee charged cannot be related to the specific product(s), which are imported and sold in Canada, then the fees cannot be identified as legitimate services the Canadian subsidiary received. Accordingly, this type of marketing or promotional fees would be found to be an addition to the price paid or payable.\n5. The following examples illustrate various types of marketing and promotional fee scenarios and their treatment for valuation purposes under the transaction value method. These examples are by no means exclusive or exhaustive.\n- (a) A USA based international company procured international television advertising for a product line, which is sold internationally including Canada. The corporate head office charges a marketing fee of $93,750.00 to the Canadian subsidiary. The international net sales of the product line amount to $9,500,000.00 of which Canadian sales account for $1,425,000.00 (15%) The advertising costs incurred by the corporate head office was $625,000.00 The fee charged Canada of $93,750.00 (which is 15% of the $625,000.00 cost) is a reasonable allocation based on the Canadian sales representing 15% of the total sales. Accordingly, the fee would be a valid exclusion and not be added to the price paid or payable.\n- (b) A similar USA based international company incurred $500,000.00 marketing and promotional expenses on international sales, however they did not provide any assistance to the Canadian subsidiary in promoting the product in Canada. The sales figures are the same as in example (a) , with the Canadian subsidiary providing a payment of $75,000.00 (which is 15% of the $500,000.00 cost) to the parent company. As there were no services provided to the Canadian subsidiary, the amount must be added to the price paid or payable.\n- (c) Another Canadian subsidiary imports and sells one product, of many unrelated products that the USA parent markets in the USA through four other subsidiary retailers. Total USA and Canadian sales amount to $10,000,000.00 of which Canadian sales account for $1,500,000.00 (15%). Corporate marketing and promotional costs are $2,000,000.00 annually which is split among the subsidiaries on an equal 1/5th basis of $400,000.00 each. If the importer can provide sufficient information that the costs were apportioned among the subsidiaries based on their usage of the services, the $400,000.00 charged to the Canadian subsidiary is not an addition to the price paid or payable. If the importer can only demonstrate that a portion of the costs charged relates to actual services provided for the product that is sold in Canada, only the remainder of the costs is added to the price paid or payable. Otherwise, the entire amount is added to the price paid or payable of the imported good.", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-4-13-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "Appendix C", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "Examples of Post-importation Payments or Fees and Their Treatment Under the Transaction Value Method\nThis appendix contains various business scenarios involving post-importation payments or fees. An explanation of the reasoning for the determination of whether or not the payments or fees are included in the value for duty is provided below each example. These examples are for illustration only, as there are many other situations.\nSituation A – At the end of the financial year, a Canadian importer remits 75% of net profits made over the year to its foreign parent vendor as dividends paid from after-tax earnings.\nConclusion A – The payment the importer made to the parent company is not the type intended by subparagraph 48(5) (a) (v) of the Customs Act (the Act)since it is a dividend distribution. Dividends are profits shared by stockholders and relate to a firm's overall business. Therefore, the 75% of net profits remitted to the parent vendor should not be added to the price paid or payable. It should be noted that importers must be able to substantiate all amounts reported as dividends through their financial statements and income tax returns specifically through the use of the income tax dividend payments to non-residents system.\nSituation B – An importer buys goods from its parent company and sells them domestically in Canada making a profit. Part of the profit is returned to the parent company as a dividend and reported as such both on the importer's financial statements and to Canada Revenue Agency (CRA). This dividend is excluded from being added to the price paid or payable. Part of the remaining Canadian profit is returned to the parent company in a second account. When questioned concerning this account, the importer could not provide sufficient information explaining why this amount should be excluded from the value for duty.\nConclusion B – Given this situation, the importer must add the amount returned to the parent company in the second account to the price paid or payable.\nSituation C – A parent company located in the United States owns a subsidiary in Canada. The Canadian subsidiary operates in accordance with the parent's corporate policies. The Canadian subsidiary imports goods purchased from its parent and pays 10% of the gross profits resulting from the total annual sales. The importer demonstrates that this payment is made in accordance with corporate policy to reimburse the parent for loans or other financial services provided. The amount paid is considered reasonable for these types of services.\nConclusion C – Like the dividends in Situation A, amounts paid to a vendor in the form of financial instruments are not to be included in the value for duty.\nSituation D – An importer purchases goods from its foreign parent company. In exchange for management services provided by the parent, the importer remits 5% of the net sales of goods purchased from the parent at the end of each year. The management fees are paid under a contract that defines the services and specifies an estimate of the annual cost. The total costs for the year is estimated in the contract at $250,000. During the course of a review, it is disclosed that the importer's net sales of goods purchased from the parent are $5,000,000. Through a review of the importer's books and records, it is substantiated that the entire $250,000 post-importation fees paid under the management/service contract are attributable to the actual services rendered according to the terms of the contract. In addition, the importer provides information confirming that this amount is consistent with amounts paid over the past three years for the same services rendered.\nConclusion D – In this example, there is no addition made to the price paid or payable under subparagraph 48(5) (a) (v) of the Act as the importer was able to present objective and quantifiable information establishing that the additional fees were paid for genuine services rendered pursuant to an agreement separate from the sale of goods and not simply further payment for the goods (unlike situation B where no such information was made available). The importer was also able to demonstrate that the fees paid for these services did not differ significantly from fees paid previously for the same services provided. However, this example reflects situations where sales and prices are stable or flat year after year. It is difficult to imagine management or service costs being directly proportionate at a set percentage year after year by agreement when sales are rapidly expanding. For example, the launch of a new product may increase service costs for one year. A windfall or one-time large sales contract could abnormally raise sales revenue for one year and not unduly raise service costs. In such cases, the CBSA may require that these fees to be substantiated.\nSituation E – As in situation D, an importer purchases goods from its parent company. Under a service fee contract, the importer agrees to remit to the parent 5% of its net sales of goods purchased from the parent at the end of the year for services rendered. This contract contains no estimate of the amount of the service fees payable, but clearly specifies the nature of the services undertaken.\nAt the end of the year, the importer has net sales of goods purchased from the foreign parent in the amount of $10,000,000. The importer remits 5% ($500,000) to the vendor in accordance with the terms of the contract. A review indicates that only $100,000 of the $500,000 made as post importation payments can be traced to actual services rendered under the contract. Additional information from the importer's past performance indicates that the importer paid approximately $100,000 to the vendor for the previous five consecutive years for the same services received.\nConclusion E – In this situation, $400,000 must be added to the price paid or payable to form part of the value for duty, as this amount is considered to be further payment for the goods. Barring extenuating circumstances, it should be noted that if the importer paid the vendor five times the amounts paid previously for the same services, this indicates strongly that the amount of fees paid is not reasonable for services provided according to the service fee contract. Regarding the remaining $100,000, as sufficient information was made available substantiating that this amount was paid for identifiable services rendered pursuant to the terms of the service fee contract, no adjustment is required for this amount.\nSituation F – A Canadian subsidiary of a USA company is starting up. As a result, it requires assistance from its parent company. A three-year management fee agreement, which is separate from the agreement to buy goods, is undertaken requiring the subsidiary to pay to the parent company 10% of its net sales as a management fee. The services covered by this agreement are clearly documented. During the Canadian subsidiary's first year of operation, sales of $100,000 are realized and, accordingly, a management fee of $10,000 is paid. However, the true cost to the parent company in assisting their subsidiary in negotiating leases, incorporating the business, acquiring and installing computer systems totals $100,000.\nIn the second year, the Canadian subsidiary has net sales of $750,000 and, accordingly, pays a management fee of $75,000. The assistance received from their parent company in year two amounts to $50,000. In the third year, net sales are $750,000 and a fee of $75,000 is paid. The value of the actual services provided by the parent company totals $10,000.\nAfter three years of operation, the Canadian subsidiary had net sales of $1,600,000 and paid $160,000 in management fees (10% of net sales) and the actual cost of services provided by the parent company totaled $160,000.\nConclusion F – Even though the cost to the parent of providing the identifiable services does not equal the amount received by the subsidiary in any individual year, at the end of the three years, the total services received by the Canadian subsidiary equal the total fee paid to the parent. Under this start-up scenario, it is appropriate to consider more than one year's services in establishing that the payment or fee for the services provided is reasonable.\nSituation G – An importer purchases equipment, including installation at the importer's premises, at a cost of $100,000 from a foreign vendor. The importation document reflects a value of $85,000 for the imported equipment. Later, the vendor sends technical staff to the importer's premises to install the equipment and provide training to the Canadian staff. The vendor invoices the importer $15,000 for \"setup and service charges.\"\nConclusion G – The type of additional payment described in this situation would not form part of the value for duty regardless of when it is made. Since the payment represents a charge incurred for specified services after the importation of the goods, it is not included in the value for duty pursuant to clause 48(5) (b) (ii)(A) of the Act . Any reasonable payments made after importation for expenses incurred for construction, erection, assembly, or maintenance, or technical assistance provided in respect of the goods, are specifically excluded from the transaction value by clause 48(5) (b) (ii)(A)of the Act. Subsequent proceeds envisaged under subparagraph 48(5) (a) (v) of the Act must not be confused with that type of payments. Therefore, the value for duty is $85,000 ($100,000 - $15,000).\nSituation H – A Canadian importer purchases goods from its foreign parent company (the vendor). In exchange for management services, the purchaser agrees to pay the vendor 3% of the net sales of the goods. The importer's net sales for the year are $10,000,000. Under the terms of the agreement, the importer remits $300,000 to the vendor for services rendered. However, the agreement does not specify any estimates of the costs for services. As well, the importer is unable to demonstrate the manner in which the $300,000 was allocated to the services allegedly performed on its behalf.\nConclusion H – Given these limited facts, the proceeds paid by the importer represent an addition to the price paid or payable under subparagraph 48(5)(a)(v) of the Act .", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-4-13-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-4-13", + "marginal_note": "References", + "part": "Post-importation Payments or Fees (Subsequent Proceeds)", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-4 Legislative references: Customs Act Income Tax Act Other references: D11-6-6 , D13-3-6, D13-3-13 , D13-4-3 , D13-4-7 International customs valuation agreement Superseded memorandum D: D13-4-13 dated July 8, 2009", + "history": "", + "last_amended": "2023-03-08", + "current_to": "2023-03-08", + "citation": "Memorandum D13-4-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-13-eng.html" + }, + { + "id": "dmemo-D13-5-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-5-1", + "marginal_note": "Legislation", + "part": "Application of Sections 49 and 50 of the Customs Act", + "division": "", + "heading": "", + "text": "Sections 48, 49, and 50 of the Customs Act .", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html" + }, + { + "id": "dmemo-D13-5-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-5-1", + "marginal_note": "Guidelines and General Information", + "part": "Application of Sections 49 and 50 of the Customs Act", + "division": "", + "heading": "", + "text": "1. For the purpose of this memorandum, explanations referring to the method for determining the value for duty under sections 49 and 50 of the Customs Act (the Act) are discussed together. However, sections 49 and 50 of the Act are applied separately and sequentially when determining the value for duty. 2. Under sections 49 and 50 of the Act , value for duty is based on the transaction value of identical or similar goods, respectively, adjusted as appropriate to account for relevant differences in the transportation and associated costs, and where appropriate, in the trade level and the quantities sold. Requirements 3. Three requirements must be met for the value for duty to be based upon the transaction value of identical or similar goods: (a) the transaction value of the identical or similar goods must be the value for duty previously established according to the provisions of the transaction value method (section 48 of the Act ); (b) the identical or similar goods must be exported at the same or substantially the same time as the goods being appraised; and (c) the identical or similar goods must be sold at the same or substantially the same trade level and sold in the same or substantially the same quantities as the goods being appraised. Time Element 4. The date of export is the date on which the goods are shipped from the country of export directly to Canada. For more information, refer to Memorandum D13-3-4, Place of Direct Shipment . A difference between the date of export of the identical or similar goods and the goods being appraised could lead to a distortion of the value for duty under sections 49 and 50 of the Act . Under subsections 49(1) and 50(1) of the Act, the identical or similar goods must be exported at the same or substantially the same time as the goods being appraised. 5. Generally, the expression \"at the same or substantially the same time\" will be taken to mean a period extending 30 days prior to and 30 days following the exportation of the goods being appraised. 6. If the market or manufacturing conditions are such that the price of the goods in question remains relatively stable over a longer period of time than described above, the transaction value of goods exported outside of that period may be considered for use as the basis for the value for duty under sections 49 and 50 of the Act . Conversely, if market or manufacturing conditions result in frequent changes in the price of identical or similar goods, a shorter period of time may be more appropriate. Differences in Trade Level and Quantity 7. If the identical or similar goods are not sold at the same or substantially the same trade level or are not sold in the same or substantially the same quantities as the goods being appraised, then sales at different trade levels and/or in different quantities may be used as the basis for a calculation of value for duty. In these cases, the transaction value of identical or similar goods would be adjusted, under subsections 49(3) and 50(2) of the Act respectively, to account for differences in the trade level and/or the quantity with the goods being appraised. 8. In ascertaining whether identical or similar goods are sold at the same or substantially the same trade level, the Canada Border Services Agency will examine the services offered by the vendor to the purchaser of the goods in question. If the services offered are the same, or if any differences are such that an adjustment to the price paid or payable is not required, then the trade levels can be considered to be the same or substantially the same. 9. Subsections 49(4) and 50(2) of the Act require that an adjustment to a transaction value due to differences in trade level and/or quantity between goods accounted for under section 48 of the Act and the goods being appraised under section 49 or 50 of the Act be based on sufficient information. For example, the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts. The required adjustment may be accomplished by resorting to the seller's price list and using the price applicable to a sale of 10 units. This does not require a sale to have been made in the quantity of 10, as long as the price list had been established as being \"bona fide\" through sales of other quantities. In the absence of such objective and quantifiable information, the determination of the value for duty under sections 49 and 50 of the Act is not appropriate. Differences in Transportation and Associated Costs 10. In calculating the value for duty under sections 49 and 50 of the Act , adjustments must be made to the transaction value of identical or similar goods in order to account for differences between the transportation and associated costs incurred prior to the place of direct shipment in respect of those goods and the goods being appraised. In accordance with paragraph 49(3) (a) and subsection 50(2) of the Act, adjustments are to be made only for differences in distance and mode of transportation. No adjustments can be made for differences in transportation costs for other reasons, for example differences in the quantities shipped. 11. Adjustments resulting from differences in distances or modes of transportation must be based upon sufficient information as referred to in subsections 49(4) and 50(2) of the Act . For example, freight invoices. Lowest of Two or More Transaction Values 12. In relation to the goods being appraised, when there are several transaction values of identical or similar goods that do not require adjustment for trade level and/or quantity, then under subsections 49(5) or 50(2) of the Act, the lowest of these values will be used as the basis of establishing the value for duty. 13. When a transaction value of identical or similar goods that does not require adjustment cannot be found, but there are two or more transaction values of identical or similar goods that do require adjustment for differences in the trade level and/or the quantities as outlined in subsections 49(3) and 50(2) of the Act , then the lowest of these adjusted transaction values will be used as the basis of the value for duty. Additional Information 14. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064 TTY: 1-866-335-3237 Contact Us online (webform) Contact Us at the CBSA website References Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D13-3-4 Superseded memorandum D: D13-5-1 dated April 20, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html" + }, + { + "id": "dmemo-D13-5-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-5-1", + "marginal_note": "References", + "part": "Application of Sections 49 and 50 of the Customs Act", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D13-3-4 Superseded memorandum D: D13-5-1 dated April 20, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-5-1-eng.html" + }, + { + "id": "dmemo-D13-7-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-7-1", + "marginal_note": "Guidelines and General Information", + "part": "Deductive Value Method - Determination of the Price Per Unit", + "division": "", + "heading": "", + "text": "1. The deductive value method is used in those cases where the conditions of the transaction involving the imported goods are such that the importer cannot determine the value for duty under any of the previous methods of valuation. The importer may, under the provisions of subsection 47(3) of the Customs Act , reverse the order of application of the deductive value method (section 51) and the computed value method (section 52). The price per unit is the basis upon which a calculation of value for duty under the deductive method is made.\nPrice per Unit\n2. The price per unit is the price at which the greatest number of units is sold.\n3. As an example of this, after their importation to Canada, goods are sold from a price list which grants favourable unit prices for purchases made in larger quantities.\nSale Quantity Unit Price Number of Sales Total Quantity Sold at Each Price 1 to 10 units $100 10 sales of 5 units 5 sales of 3 units 65 units 11 to 25 units $95 5 sales of 11 units 55 units Over 25 units $90 1 sale of 30 units 1 sale of 50 units 80 units\nThe greatest number of units sold at a particular price is 80 units; therefore, the price per unit is $90.\n4. As another example, after importation to Canada two sales of a good occur: In the first sale, 500 units are sold at a price of $95 each. In the second sale, 400 units are sold at a price of $90 each. In this example, the greatest number of units sold at a particular price is 500 units; therefore, the price per unit is $95.\n5. As a third example, after importation to Canada various quantities are sold at various prices, as reflected in the following table:\nSales Sale Quantity Unit Price 40 units $100 30 units $90 15 units $100 50 units $95 25 units $105 35 units $90 5 units $100\nTotal Sales Total Quantity Sold Unit Price 65 units $90 50 units $95 60 units $100 25 units $105\nIn this example, the greatest number of units sold at a particular price is 65 units; therefore, the price per unit is $90.\nRequirements\n6. For the purposes of determining the price per unit, the sales used must be made to persons at the first level of trade after importation and who:\n- (a) are not related to the persons from whom they buy such goods; and\n- (b) have not supplied, directly or indirectly, free of charge or at a reduced cost, any of the goods or services (assists) referred to in subparagraph 48(5) (a) (iii).\n7. \"The first level of trade…\" means the level at which the first domestic sale concluded after importation has occurred, and includes sales to a purchaser at any commercial level (for example, a wholesaler, a distributor, a retailer). In determining the price per unit, no account is to be taken of the trade level of the purchaser. This provision excludes sales by a vendor who is related to the purchaser, or sales by a vendor to any purchaser that has supplied an assist (see paragraph 6).\n8. Where goods are imported to Canada as a consequence of a sale transaction, including any agreement to sell that is not concluded at time of importation, the applicability of the transaction value method (section 48) should be considered before any other valuation method. If a valuation under sections 48 to 50 cannot be made, the deductive value method may be applicable if there is a sale of the goods at the first level of trade after the sale or agreement to sell that prompted the international transfer of the goods. The deductive value method expects that value for duty will be based upon a price per unit derived from a sale of goods after importation, and not from a sale that prompted the international transfer of the goods.\n9. The following example illustrates how the price per unit is to be determined in cases where an importer sells to various trade levels in Canada.\nSales to Distributors Sale Quantity Unit Price 6000 units $0.95 5700 units $0.98 1000 units $1.00\nSales to Wholesalers Sale Quantity Unit Price 2000 units $1.00 1900 units $1.04 1500 units $1.06\nSales to Retailers Sale Quantity Unit Price 4000 units $1.00 2500 units $1.08 1500 units $1.10\nTotal Sales Total Quantity Sold Unit Price 6000 units $0.95 5700 units $0.98 7000 units $1.00 1900 units $1.04 1500 units $1.06 2500 units $1.08 1500 units $1.10\nIn this example, the greatest number of units, 7000 units in total, is sold at $1.00. The price per unit is therefore $1.00.\nSufficient Number of Sales\n10. Subsection 51(3) specifies that, in determining a price per unit, there must be a sufficient number of sales to permit a determination of the price per unit.\n11. The number of sales that constitutes a sufficient number will depend on the circumstances and the marketing practices surrounding an importation and the sales in Canada of the imported goods.\n12. For example, if only a small percentage of the imported goods are sold within the time limits established in subsection 51(2), these sales may be acceptable for the purposes of establishing a price per unit if the price at which they are sold is consistent with the usual selling price of the goods. This usual price may be indicated by a \"bona fide\" price list supported by commercial invoices or, where a price list is not used, by examining the recent trading history of the importer.\n13. The price per unit at which the greatest number of goods is sold would not be acceptable if the number of goods sold is only a small percentage of the total sales of those goods.\n14. However, there will be situations in which a single sale may be a sufficient number to permit determination of a price per unit. For example:\n- (a) a single unit is imported and the nature of the goods is such that no identical or similar imported goods have been imported, or are likely to be imported, within the time limits established in subsection 51(2). In this case, only one sale can occur on which to base a price per unit and such a sale will be deemed to constitute a sufficient number of sales.\n- (b) 1000 units of a particular item are imported and only one sale, consisting of the whole 1000 units, is made in Canada within the time limits established in subsection 51(2). In this case, only one sale has occurred but since this sale constitutes the total amount imported, and no other sales are possible, it will be considered to be a sufficient number of sales.\n15. A price per unit determined on a single sale of previously imported goods, as in examples (a) and (b) in paragraph 14, will normally not be acceptable in valuing any future importations of identical or similar goods. The circumstances pertaining to any future importations would have to be reviewed to ensure that the sales in Canada did not significantly differ with respect to the quantities and prices at which the goods were previously sold. However, if the imported goods are only sold to one trade level and at one price on an ongoing basis, and that price is substantiated by evidence such as a \"bona fide\" price list supported by commercial invoices or several previous sales reflecting the usual commercial practices of the importer, the single sale of previously imported goods may be acceptable in determining the price per unit.\nGoods and Services Tax\n16. The amount, if any, of the goods and services tax or other domestic retail sales tax added to, or included in, the selling price of the goods should be excluded in determining the price per unit (refer to Memorandum D13-2-5 , Customs Valuation: Effects of the Goods and Services Tax ).\nAdjustment of the Price per Unit\n17. Under the deductive value method, the price per unit of the goods sold under the provisions of paragraphs 51(2) (a) , (b) , or (c) is adjusted by deducting an amount for the elements set out in subsection 51(4) (refer to Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price per Unit ) .\nAdditional information\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-1-eng.html" + }, + { + "id": "dmemo-D13-7-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-7-1", + "marginal_note": "References", + "part": "Deductive Value Method - Determination of the Price Per Unit", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-5 Legislative references: Customs Act Other references: D13-2-5 , D13-7-3 Superseded memorandum D: D13-7-1, March 9, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-1-eng.html" + }, + { + "id": "dmemo-D13-7-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-7-3", + "marginal_note": "Guidelines and General Information", + "part": "Deductive Value Method — Deductions From the Price Per Unit", + "division": "", + "heading": "", + "text": "1. Section 51 of the Customs Act (the Act) expects that value for duty will be based upon a price per unit derived from a sale of goods after importation, and not from a sale that prompted the international transfer of the goods (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit . Subsection 51(4) of the Act provides that certain amounts are to be deducted from a price per unit in determining the deductive value.\nCommissions or Profit and General Expenses\n2. An amount for commissions earned, or for profit and general expenses, in connection with sales in Canada, is to be deducted from the price per unit. The profit and general expenses to be deducted must be limited to those incurred in Canada to be considered \"in connection with sales in Canada\", and the amount to be deducted is that which is generally earned or reflected on a unit basis of sales in Canada of imported goods of the same class or kind.\n3. Section 5 of the Valuation for Duty Regulations states that the amount for profit and general expenses is to be determined on the basis of information prepared in a manner consistent with generally accepted accounting principles (refer to Memorandum D13-1-1 , Value for Duty of Imported Goods , and Memorandum D13-3-8 , Generally Accepted Accounting Principles .\n4. Under subsection 5(1) of the Valuation for Duty Regulations , the information, in the first instance, is to be supplied by or on behalf of the importer. Normally, this information need only relate to sales in Canada made by the importer. If these figures are themselves based on sufficient information prepared in accordance with generally accepted accounting principles and are consistent with figures obtained from sales in Canada of imported goods of the same class or kind, they will be considered acceptable. In the event that the Canada Border Services Agency (CBSA) elects to confirm the acceptability of the importer's own figures, the necessary information will be obtained from sales in Canada of goods of the same class or kind by importers who are not related to the vendor and/or importers who, though related to the vendor, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship. The sales examined will be from the narrowest group or range of imported goods of the same class or kind as the goods being appraised, including the goods being appraised by importers who are not related to their vendor or by importers who, although related to their vendor, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship.\n5. Where the CBSA determines that figures for profit and general expenses supplied by or on behalf of the importer are unacceptable, the CBSA will apply an amount determined in accordance with section 5 of the Valuation for Duty Regulations and paragraph 4 of this memorandum.\nTransportation Costs Within Canada\n6. An amount may be deducted from the price per unit equal to the costs, charges, and expenses generally incurred in respect of the transportation and insurance in connection with sales in Canada of the goods upon which the price per unit is based. It should be noted that this deduction can only be made if such an amount has not already been deducted in respect of general expenses under paragraph 51(4) (a) of the Act.\nTransportation Costs From the Place of Direct Shipment\n7. An amount may be deducted from the price per unit equal to the costs, charges, and expenses in respect of the transportation and insurance from the place of direct shipment of the goods upon which the price per unit is based. It should be noted that such a deduction can only be made where such an amount has not already been deducted in respect of general expenses under paragraph 51(4) (a) of the Act (refer to Memorandum D13-4-7 , Adjustments to the Price Paid or Payable , and Memorandum D13-3-4 , Place of Direct Shipment .\nDuties and Taxes\n8. The amount of duties and taxes paid in respect of the goods is to be deducted from the price per unit, to the extent that an amount for such duties and taxes is not deducted in respect of general expenses under paragraph 51(4) (a) of the Act.\nCosts of Assembly, Packaging, or Further Processing\n9. If the goods being appraised are assembled, packaged, or further processed after importation and if sales of these goods are used to determine the price per unit, the value added by this work is to be deducted from the price per unit. The amount to be deducted for the value added by assembly, packaging, or further processing will be based on sufficient information relating to the cost of such work. Reference can be made to industry formulae, recipes, methods of construction, and other industry practices in determining the amount to be deducted.\n10. Paragraph 51(4) (e) of the Act would normally not be applicable when, as a result of further processing, the imported goods lose their identity. However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty. On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in Canada that the use of this valuation method would be unjustified. In view of the above, an importer must be prepared to support the applicability of the deductive value method where further processing in Canada occurs.\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-7-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-3-eng.html" + }, + { + "id": "dmemo-D13-7-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-7-3", + "marginal_note": "References", + "part": "Deductive Value Method — Deductions From the Price Per Unit", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-5 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-1 , D13-3-4 , D13-3-8 , D13-4-7 , D13-7-1 Superseded memorandum D: D13-7-3, March 8, 2001\nServices provided by the Canada Border Services Agency are available in both official languages.", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-7-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-7-3-eng.html" + }, + { + "id": "dmemo-D13-8-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-8-1", + "marginal_note": "Legislation", + "part": "Computed Value Method", + "division": "", + "heading": "", + "text": "Sections 47 to 52 of the Customs Act .", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html" + }, + { + "id": "dmemo-D13-8-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-8-1", + "marginal_note": "Guidelines and General Information", + "part": "Computed Value Method", + "division": "", + "heading": "", + "text": "1. The computed value method is used in those cases where the conditions of the transaction involving the imported goods are such that the importer cannot determine the value for duty under any of the previous methods of valuation. The importer may, under the provisions of subsection 47(3) of the Customs Act (the Act), reverse the order of application of the deductive value method (section 51 of the Act ) and the computed value method (section 52 of the Act ).\n2. Paragraphs 52(2) (a) and (b) of the Act set out the elements which are to be included in the computed value.\nMaterials and Production or Other Processing\n3. In calculating the computed value, subparagraphs 52(2) (a) (i) and (ii) of the Act require that the costs, charges, and expenses or the value of the following be included:\n- (a) materials employed in producing the goods being appraised; and\n- (b) the production or other processing of the goods being appraised.\n4. Under the provisions of subparagraphs 52(3) (a) to (c) of the Act , the following are considered to be included in the elements shown above and are therefore to be included in the computed value:\n- (a) the packing costs and charges referred to in subparagraph 48(5) (a) (ii) the Act . For more information, refer to Memorandum D13-4-7, Adjustments to the Price Paid or Payable ;\n- (b) the value of the goods and services referred to in subparagraph 48(5) (a) (iii) the Act . For more information, refer to Memorandum D13-3-12, Treatment of Assists in the Determination of the Value for Duty ;\n- (c) any costs, charges, and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans, or sketches undertaken in Canada.\n5. The amounts referred to in paragraphs 3 and 4 above, under subsection 6(1) of the Valuation for Duty Regulations , must be determined on the basis of the commercial accounts of the producer or other sufficient information relating to the production of the goods being appraised. This information is to be supplied by or on behalf of the producer of the goods and prepared in a manner consistent with the generally accepted accounting principles of the country of production (refer to memoranda D13-1-1, Value for Duty of Imported Goods , and D13-3-8, Generally Accepted Accounting Principles ).\nAssists\n6. The value of the goods and services referred to in paragraph 4 (b) of this memorandum is to be determined and apportioned to the goods being appraised in the manner described in subparagraph 48(5) (a) (iii) the Act .\n7. While the value of the assists is considered as part of the elements specified in subparagraphs 52(2) (a) (i) and (ii) of the Act and therefore part of the computed value, the manner in which the value is added to the computed value depends on whether the assist has been provided free or at a reduced charge. The value of an assist provided free of charge should not be included as part of the elements in subparagraphs 52(2) (a) (i) and (ii) of the Act for the purposes of calculating an amount for profit and general expenses over costs as specified in paragraph 52(2) (b) of the Act , but should be added as part of the elements of subparagraphs 52(2) (a) (i) and (ii) of the Act only after this calculation has been made. The value of an assist provided at a reduced cost is to be treated as above, for that portion of the value provided at no cost to the producer. The portion of the value for which the producer incurs a cost or charge is to be added to the elements in subparagraphs 52(2) (a) (i) and (ii) of the Act when calculating the amount for profit and general expenses over costs as specified in paragraph 52(2) (b) of the Act . The examples provided in paragraphs 16 and 17 of this memorandum illustrate the calculation of a computed value in the situations described above.\nEngineering, Development Work, etc., Undertaken in Canada\n8. The amount of costs, charges, and expenses referred to in paragraph 4 (c) of this memorandumis to be apportioned to the goods being appraised in the manner described in subparagraph 48(5) (a) (iii) of the Act (refer to Memorandum D13-3-12) .\nProfit and General Expenses\n9. Under paragraph 52(2) (b) of the Act , an amount for profit and general expenses, considered together as a whole, is to be added to the cost of production of the goods being appraised. This amount to be added is that which is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.\n10. Subsection 6(2) of the Valuation for Duty Regulations states that the amount for profit and general expenses is to be calculated on a percentage basis and determined from sufficient information prepared in a manner consistent with the generally accepted accounting principles of the country of production.\n11. Under subsection 6(2) of the Valuation for Duty Regulations , this information is, in the first instance, to be supplied by or on behalf of the producer of the imported goods. Normally, this information need only relate to the producer's own figures for export sales to Canada. These figures will be used as the basis for the adjustment if they are themselves based on sufficient information, prepared in accordance with generally accepted accounting principles, and if it can be determined that they are consistent with those figures generally reflected in sales for export to Canada of goods of the same class or kind. The figures used by the Canada Border Services Agency (CBSA) to verify if the producer's own figures are consistent will be obtained from export sales to Canada of goods of the same class or kind by producers who are not related to the purchaser or from producers who, though related to the purchaser, have previously demonstrated to the CBSA that the price paid or payable has not been influenced by the relationship. The sales examined will be from the narrowest group or range of goods of the same class or kind as the goods being appraised.\n12. Where the CBSA determines that figures for profit and general expenses supplied by or on behalf of the importer are unacceptable, the CBSA will apply an amount determined in accordance with section 6 of the Valuation for Duty Regulations and paragraph 11 of this memorandum.\n13. In this regard, it should be noted that the amount for profit and general expenses will be taken as a whole. If, in a particular case, the producer's profit figure is low and its general expenses are high, the profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of the goods of the same class or kind. Such a situation might occur, for example, where a product is being introduced and the producer accepts a nil or low profit to offset high general expenses associated with the introduction of the new product.\n14. In other cases, the producer's figures for profit and general expenses taken together may be lower than those usually reflected in sales for export to Canada because the producer's profit on these sales is lower. There may be valid commercial reasons, in terms of the usual marketing or pricing practices of the branch of industry concerned, for the producer taking a lower profit. In such cases, the CBSA would be prepared to consider representations by or on behalf of the producer which would establish that these profit figures, although inconsistent with those generally reflected in sales for export to Canada of goods of the same class or kind, are acceptable when account is taken of the usual marketing or pricing practices of the branch of industry concerned.\n15. Under subsection 6(3) of the Valuation for Duty Regulations , where information supplied by or on behalf of the producer is not sufficient information, the amount added for profit and general expenses will be based on information drawn from an examination of sales for export to Canada. The sales examined would be of the narrowest group or range of goods of the same class or kind as the goods being appraised made by producers in the country of export, including the goods being appraised, from which sufficient information can be obtained.\nExamples of Calculating a Computed Value\n16. This first example illustrates the calculation of the computed value where an assist has been supplied free of charge to the producer of the goods being appraised:\n- (a) A Canadian firm purchases and imports architectural equipment from foreign firm A. The methods of valuation described in sections 48 to 51 of the Act are found to be inapplicable, and the value for duty is determined under section 52 of the Act .\n- (b) Drawing on the commercial accounts of the producer A, the following costs are determined: materials $10 direct labour 8 factory overhead 12 packing 1 $31\n- (c) In addition to the above, the Canadian purchaser provides firm A, free of charge, plans undertaken outside Canada and necessary for the production of the imported goods. The value of these plans, apportioned over the total number of units imported, equals $1 per unit.\n- (d) Firm A is able to provide sufficient information relating only to the profit and general expenses generally reflected in that firm's own sales for export to Canada of goods of the same class or kind: 20%. However, that figure is consistent with the amount generally reflected by producers in the country of export in sales of such goods for export to Canada and, thus, is acceptable.\n- (e) Expressed as a percentage of the costs incurred by the producer, the amount for profit and general expenses equals $6.20 (20% of $31.00).\n- (f) The computed value of the imported goods is therefore $38.20. This value has been calculated by taking the costs (plus the value of the assist provided free) plus the amount of profit and general expenses as a percentage of actual costs incurred by the producer, i.e., $31.00 + $1.00 + $6.20 = $38.20 .\n17. This second example is based on the first one, except that the plans undertaken outside Canada and necessary for the production of the imported goods have been charged at a reduced cost to foreign producer A.\n- (a) The value of the plans charged to the producer, and apportioned over the total number of units imported equals $0.50 per unit.\n- (b) The value of the plans not charged to the producer (\"assist\") and apportioned over the total number of units imported equals $0.50 per unit.\n- (c) Assuming the commercial accounts of the producer A do not include the value of the plans charged to him, his costs equal $31.00 as in the previous example.\n- (d) The producer's profit and general expenses figure remains the same since it represents the firm's profit and general expenses on its sales for export to Canada of goods of the same class or kind.\n- (e) The computed value of the imported goods is, in this example, $38.30: materials, processing costs, packing $31.00 plans (assist) to the extent incurred by the producer 0.50 $31.50 plans (assist) not charged to the producer 0.50 $32.00 profit and general expenses (20% × 31.50) $ 6.30 computed value for duty $38.30\nAdditional Information\n18. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html" + }, + { + "id": "dmemo-D13-8-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-8-1", + "marginal_note": "References", + "part": "Computed Value Method", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-6 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-1-1 , D13-3-8 , D13-3-12 , D13-4-7 Superseded memorandum D: D13-8-1, dated March 22, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-8-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-8-1-eng.html" + }, + { + "id": "dmemo-D13-9-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-9-1", + "marginal_note": "Legislation", + "part": "Residual Basis of Appraisal Method", + "division": "", + "heading": "", + "text": "Sections 48 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html" + }, + { + "id": "dmemo-D13-9-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-9-1", + "marginal_note": "Guidelines and General Information", + "part": "Residual Basis of Appraisal Method", + "division": "", + "heading": "", + "text": "Explanation\n1. If the value for duty of imported goods cannot be determined under sections 48 to 52 of the Customs Act (the Act), it is to be determined under section 53 of the Act . The provisions of sections 48 to 52 of the Act may, under the authority of section 53 of the Act, be interpreted or applied in a flexible manner in order to arrive at a value for duty. This value is to be derived from whichever method of valuation set out in sections 48 to 52 of the Act requires the least amount of adjustment in order to be applied. Within this context, the sequential application of sections 48 to 52 of the Act should be maintained.\n2. In flexibly applying the provisions of sections 48 to 52 of the Act , the Canada Border Services Agency (CBSA) will be guided, to the greatest extent possible, by the principles and spirit of the World Trade Organization's International Agreement on Customs Valuation . These principles state that values should be fair, reasonable, uniform, neutral, and reflect commercial reality. Thus, deriving a value under the provisions of section 53 of the Act will, in many cases, require close consultation and cooperation between importers and the CBSA to ensure adherence to the principles inherent in the Agreement.\n3. In applying section 53 of the Act , the value for duty is to be determined on the basis of information available in Canada.\nApplication\n4. The following are examples of how section 53 of the Act might be applied:\n- (a) If there were no sales of similar goods produced in the same country as the country in which the goods being appraised were produced but there are sales of similar goods produced in another country, it may be possible to use the latter as the basis for determining the value for duty under section 53 of the Act provided the requirements of section 50 of the Act were otherwise met.\n- (b) If there are no sales which meet the 90-day requirement under section 51 of the Act , but there are sales which occurred 100 days after the importation of the goods being appraised, it may be possible to use the latter as the basis for determining the value for duty under section 53 of the Act provided the requirements of section 51 of the Act are otherwise met.\n5. If a value determined under a preceding section is unacceptable because the method of valuation is found to be inapplicable, the provisions of section 53 of the Act cannot be used simply to accept that value. Briefly stated, section 53 of the Act permits the requirements of previous sections to be flexibly applied but not disregarded completely.\n6. In applying the previous sections flexibly, the principles of valuation implicit in those sections must be respected and care taken to ensure that the value derived from the method of valuation is not distorted either upwards or downwards. Thus, for example, if the \"sufficient information\" required to make an adjustment under subsection 49(3) of the Act was not available, it would not be appropriate, under section 53 of the Act, to accept the transaction value of the identical goods as the value for duty of the goods being appraised, without the necessary adjustments. In a similar way, if a transaction value was found to be unacceptable under paragraph 48(1) (a) of the Act because the vendor restricted the purchaser's disposition or use of the imported goods, the transaction value could not then be accepted under section 53 of the Act.\nProhibited Methods\n7. No value for duty shall be determined, under the provisions of section 53 of the Act , on the basis of:\n- (a) the selling price in Canada of goods produced in Canada;\n- (b) a system which provides for the acceptance for customs purposes of the higher of two alternative values;\n- (c) the price of goods on the domestic market of the country of exportation;\n- (d) the cost of production other than computed values which have been determined for identical or similar goods in accordance with the provisions of section 52 of the Act ;\n- (e) the price of the goods for export to a country other than Canada;\n- (f) minimum customs values; or\n- (g) arbitrary or fictitious values.\nVerification\n8. The CBSA may require the importer to provide documentation to substantiate the value for duty declared. This documentation could include contracts of sale, price lists, financial statements, commercial invoices, bills of lading, etc. The importer should also be prepared to satisfy the CBSA that a value for duty could not have been determined by the application of the valuation methods as outlined in sections 48 to 52 of the Act .\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html" + }, + { + "id": "dmemo-D13-9-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-9-1", + "marginal_note": "References", + "part": "Residual Basis of Appraisal Method", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-7 Legislative references: Customs Act Other references: World Trade Organization's International Agreement on Customs Valuation Superseded memorandum D: D13-9-1 dated March 8, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-9-1-eng.html" + }, + { + "id": "dmemo-D13-10-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-1", + "marginal_note": "Legislation", + "part": "Used Goods", + "division": "", + "heading": "", + "text": "Sections 48 to 53 of the Customs Act .", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html" + }, + { + "id": "dmemo-D13-10-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-1", + "marginal_note": "Guidelines and General Information", + "part": "Used Goods", + "division": "", + "heading": "", + "text": "Used Goods Valued Under the Transaction Value Method (Section 48 of the Customs Act )\n1. Where used goods are sold for export to Canada and the sale meets all of the requirements set out in section 48 of the Customs Act (the Act), the price paid or payable for the goods is to be used as the basis for determining the value for duty. For more information on the transaction value method, refer to Memorandum D13-4-1 , Transaction Value Method of Valuation.\n2. Attention is drawn to subparagraph 48(5) (a) (ii) of the Act which requires that all costs, charges, and expenses incurred by the purchaser, incident to placing the goods in the condition in which they are shipped to Canada, must be included in the transaction value. As an example, a Canadian firm purchases used machinery from a foreign vendor on an \"as is, where is\" basis. The Canadian purchaser then contracts with a third person who disassembles the machinery and crates it for export to Canada. All costs, charges, and expenses incurred by the Canadian purchaser for the operation would be included as part of the value for duty.\nUsed Goods Not Valued Under the Transaction Value Method\n3. If the requirements of section 48 of the Act are not met, the value for duty must be determined under one of the subsequent methods of valuation applied in sequential order. Attention is drawn to two specific sets of circumstances where section 48 of the Act would not be applicable because a sale for export to Canada would not be considered to have occurred\n- (a) as part of an arrangement separate from the contract of sale, the goods are reconditioned, refurbished, modernized, or otherwise improved prior to their importation into Canada; and\n- (b) the imported goods—whether purchased new or used—are subject to use prior to their importation into Canada, excepting motor vehicles where the intervening use is confined to the use of the vehicle as its own means of transportation.\n4. In both of the situations outlined above, there is a change in the condition of the goods brought about by the deliberate action of the purchaser prior to importation. As a result, they could not be considered to be the goods originally sold to the purchaser. That original sale cannot be considered, therefore, to be a sale for export to Canada for the purposes of section 48 of the Act .\nApplication of Alternate Valuation Methods\n5. Where section 48 of the Act cannot be used, certain difficulties may arise in applying sections 49 to 52 of the Act to appraise importations of used goods. These potential difficulties are outlined below.\n6. Sections 49 and 50 of the Act allow for the valuation of goods based on the transaction value of identical or similar goods. However, as the goods being valued are used goods, it may be difficult to find sales to Canada of goods which could be considered identical or similar and which meet all the requirements of sections 49 and 50 of the Act.\n7. Under section 51 of the Act , goods are valued on the basis of sales in Canada of the goods being appraised, or of identical or similar goods. If there are sales in Canada of the goods being appraised, it may be possible to determine the value for duty under this section. Where there are no such sales because the goods being appraised are imported for use in Canada rather than for resale, the difficulty of finding other sales of goods which could be considered identical or similar to the goods being appraised may preclude the application of this method.\n8. Under section 52 of the Act , goods are valued using the computed value method which is based, among other things, on the cost of production of the goods being appraised plus an amount for profit and general expenses. However, since used goods are not manufactured as such, it is not possible to calculate the cost of production.\nApplication of the Residual Method of Valuation (Section 53 of the Customs Act )\n9. It follows that since there may be difficulty in applying sections 49 to 52 of the Act , used goods which cannot be appraised under section 48 of the Act will, in some cases, be valued using the residual method under section 53 of the Act. In order to ensure that the approach applied reflects commercial reality and results in a value which is fair, uniform, and neutral, the valuation procedure may often require a process of close consultation between the importer of the goods and the Canada Border Services Agency ( CBSA ). Although a standard method of valuation is not appropriate, guideline methods may be useful in the application of this section. The following paragraphs outline several such guideline methods.\n10. In a situation where the goods have been reconditioned, refurbished, modernized, or otherwise improved after the sale but prior to importation, the CBSA would normally accept a value for duty based on the aggregate of the following:\n- (a) the price paid or payable for the goods adjusted in accordance with the provisions of subsection 48(5) of the Act ; and\n- (b) an amount equal to the total costs, charges, and expenses incurred by the purchaser for such work.\n11. In many other cases, the value for duty may be determined under the provisions of section 53 of the Act , by flexibly applying section 49 or 50 of the Act using the transaction value of identical or similar new goods exported at the same or substantially the same time as the goods being appraised. In addition to the adjustments provided for in sections 49 and 50 of the Act, the transaction value of such new goods will also be adjusted to account for differences in value as a result of:\n- (a) depreciation, based on the life expectancy of the used goods for the period in use;\n- (b) obsolescence, where warranted; and\n- (c) condition, if other than average for the period in use.\n12. Adjustments to the transaction value are initially made for differences in trade level and quantity, as well as transportation and associated costs as set out in subsections 49(3) and 50(2) of the Act . Deductions are then made for depreciation, followed by allowances, where warranted, for obsolescence and condition.\n13. In the case of goods being appraised where the obsolescence factor is extremely high, appraisal may be made on the basis of the transaction value of identical or similar new goods exported to Canada at the same or substantially the same time as the goods being appraised were sold new. Adjustments are then made to the transaction value of such goods as provided for in sections 49 and 50 of the Act , and for depreciation and condition only.\nDepreciation\n14. Depreciation is the reduction in service value throughout the useful life of goods resulting from normal wear and tear. It is ordinarily continuous throughout the useful lives of goods but can be partly offset by repairs and proper maintenance.\n15. There are several methods of calculating depreciation. Whichever method is used, it must be based on a reasonable estimate of the useful life of the asset and on generally accepted accounting principles.\n16. In calculating depreciation, it is normally assumed that at the end of the depreciation period the asset has little or no value. Exceptions to this may occur, for example, in cases where the original estimate of useful life was inaccurate. In such cases, the \"residual\" or remaining value will be taken into account in accordance with generally accepted accounting principles.\nObsolescence\n17. Obsolescence results from technological improvements, such as changes in machine design or capacity, or inventions. Since the current models of new machinery and equipment may incorporate improvements of varying degrees which are not found on the imported used models, an allowance for obsolescence may be granted in certain circumstances.\n18. In considering obsolescence, consideration will be given to both technological change and to the question of style, fashion, and changing market preference.\n19. Generally, the question of obsolescence will be considered only after full provision has been made for depreciation. Obsolescence may be used as an adjustment of depreciated value in circumstances where the depreciation rate did not adequately take into account significant changes in technology or market preference.\n20. If the value arrived at, using an acceptable method of depreciation, is significantly different from what the importer believes to be the market value of the goods, the importer may supply the CBSA with objective information on the value which the market has established for the particular type of goods, which would justify to customs that further adjustments should be made for obsolescence or for the unusual condition of the goods. Only then will a further adjustment from the depreciated value be considered.\n21. Goods with a relatively short life expectancy are likely to have a high depreciation rate and as such a factor for obsolescence would not normally be justified.\n22. For goods with a relatively long life expectancy, an allowance will be made for obsolescence only if the importer can demonstrate that such an allowance is warranted and can provide evidence to support the amount claimed.\nCondition\n23. The condition of the goods, if other than average, could result in an adjustment of the appraisal, either upwards or downwards. If the goods are in reasonable operating condition or average condition, no allowance would be made for condition.\n24. Where the importer can demonstrate that the machine is in poorer than average condition taking into account the number of years in use, this may be taken into consideration when appraising the goods provided that satisfactory independent evidence in support of an allowance for condition is presented to the CBSA .\n25. Where repairs are necessary after importation to restore the machinery or equipment to reasonable operating condition, this fact may be taken into consideration when deciding on an amount for the condition adjustment. No allowance is made for the cost of modernization or alterations. The actual cost of the repairs would not, of course, be known when the goods were appraised at the time of importation. This provision, therefore, would apply only in response to a request for re-appraisal, and the allowance would be substituted for any other allowance for condition made in calculating the value for duty at which the goods were entered. A request for a re-appraisal must be submitted within 90 days after the date the appraisal was made and must be accompanied by evidence to support the cost of such repairs.\nAdditional Information\n26. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html" + }, + { + "id": "dmemo-D13-10-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-1", + "marginal_note": "References", + "part": "Used Goods", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-8 Legislative references: Customs Act Other references: D13-4-1 , D13-10-2 Superseded memorandum D: D13-10-1, March 28, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-1-eng.html" + }, + { + "id": "dmemo-D13-10-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-2", + "marginal_note": "Legislation", + "part": "Used automobiles, motor vehicles, boats, and other vessels", + "division": "", + "heading": "", + "text": "Customs Act\nCustoms Tariff", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html" + }, + { + "id": "dmemo-D13-10-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-2", + "marginal_note": "Guidelines and general information", + "part": "Used automobiles, motor vehicles, boats, and other vessels", + "division": "", + "heading": "", + "text": "Customs Tariff – Used automobiles and motor vehicles\n1. The Customs Tariff , its schedule and certain tariff relief measures, deal specifically with new and used automobiles and motor vehicles (herein referred to as “vehicles”) in terms of their eligibility for importation and their tariff treatment when imported by settlers or returning residents. The Canada Border Services Agency (CBSA) maintains several publications that provide guidance on importations of such vehicles:\n- (a) Memorandum D2-2-1, Settlers’ Effects – Tariff Item No. 9807.00.00, addresses the subject of vehicles imported by settlers\n- (b) Memorandum D2-3-2, Former Residents of Canada – Tariff Item No.–9805.00.00, deals with importations by returning residents\n- (c) Memorandum D9-1-11, Importation of Used or Second-hand Motor Vehicles, provides information on which vehicles are eligible for importation\n- (d) Memorandum D19-12-1, Importation of vehicles, explains conditions under which vehicles can be imported\n2. A value for duty must be established for all imported goods without regard to either the Customs Tariff or tariff treatment relief provisions accorded to particular products or individuals. In other words, the tariff classification or tariff relief matter has no bearing on the manner of determining the value for duty.\n3. As explained in Memorandum D13-3-1, Methods of Determining Value for Duty, when determining the value for duty, the six methods of valuation must be applied in sequential order. The Customs Valuation Handbook may also be consulted for general information on the application of the various customs valuation methods. The following paragraphs provide information to assist in the application of these methods for purposes of determining the value for duty of used vehicles, boats and other vessels.\nTransaction value method\n4. In all cases where a new or used vehicle or boat is “sold for export to Canada”, and the sale meets all of the requirements set out in section 48 of the Customs Act (the Act), the price paid or payable must be used as the basis for determining the value for duty. Refer to Memorandum D13-4-1 , Transaction Value Method of Valuation, for further information.\n5. Where vehicle or boat, new or used, is imported within 30 days of the date of delivery to the purchaser, the value for duty will be based on the purchase price as the basis for establishing a transaction value. A sale for export to Canada is considered to have occurred, and any use of the vehicle or boat prior to importation will be regarded as being incidental to delivery of the vehicle or boat to Canada. However, if the purchase of the vehicle or boat includes a reduction in price given by the dealer for a trade-in , the transaction value method cannot be used (refer to the “Trade-Ins” section below).\n6. In cases where a used vehicle or boat is sold for export to Canada for a price paid or payable but is repaired, improved, or modified prior to importation, the vehicle provided to the company for repair work or customizing would be considered to be an “assist” under subparagraph 48(5)(a)(iii) of the Act that is provided free of charge to the vendor of the service. In such cases, the value for duty of the imported goods will be determined by adding the cost for the used vehicle to the price paid or payable for the repair, improvement or modification. For example, an importer pays $1,000 for a used vehicle, buys parts for $200, and pays $300 for installation of the parts and other repairs prior to importation. The resulting transaction value will be $1,500. The importer must provide the CBSA with documentation substantiating all payments made in respect of the vehicle.\n7. It should also be noted that the location where the goods are repaired, improved or modified prior to importation will likely qualify as the place of direct shipment to Canada. Therefore, if this location is different than that of where the used vehicle was purchased, then any cost of shipping or transporting the goods to this \"repair\" location paid separately must be added to the price paid or payable pursuant to subparagraph 48(5)(a)(vi) of the Act. Consequently, if the importer hires a towing company to tow the used vehicle from the used car dealer’s lot to the repair shop at the cost of $100, this too will need to be added to the price paid or payable. Using the same example as in the previous paragraph, this would therefore result in a transaction value of $1,600.\n8. If any requirements of the transaction value method are not met, for example, where there is no sale or price paid or payable (gift, or no commercial invoice/bill of sale), the transaction value method must be rejected. As a result, the value for duty must be determined under one of the subsequent methods of valuation applied in the sequential order provided for in sections 49 to 53 of the Act.\nTransaction value of identical or similar goods methods\n9. The application of the transaction value of identical or similar goods methods requires information based on a previous transaction value in which the goods are comparable in physical characteristics (i.e. model, style, mileage, condition, options) and function, and were imported into Canada within +/- 30 days as the good being appraised.\n10. In effect, it will be difficult to find sales for export to Canada of used vehicles or boats which qualify as identical or similar goods as specified in section 49 or 50 of the Act (refer to Memorandum D13-5-1 , Application of Sections 49 and 50 of the Customs Act ).\nDeductive value method\n11. The deductive value method under section 51 of the Act, bases the value for duty of imported goods on the resale price per unit in Canada of those goods, or identical or similar imported goods. For commercial importations of used vehicles and boats, this method of valuation is the most likely alternate method of appraisal, but can only be used when the goods being appraised are to be resold (refer to Memorandum D13-7-1 , Deductive Value Method – Determination of the Price Per Unit and Memorandum D13-7-3 , Deductive Value Method – Deductions From the Price Per Unit).\nComputed value method\n12. The computed value method of section 52 of the Act bases the value for duty on the cost of production of the imported goods. Since a used vehicle or boat is not produced or manufactured as such, this method is not applicable.\nResidual value method\n13. The value for duty of importations of used vehicles and boats will, where the methods found in sections 48 to 52 of the Act cannot be applied, be determined under the provisions of section 53 of the Act, the residual method. In casual importation scenarios, this is the most likely alternate method of valuation.\n14. Under the residual method, the importer may flexibly apply, to the extent necessary, one of the previous five methods in order to arrive at a value for duty that is consistent with the intent of the valuation legislation and regulations. Essentially, the intent is to ensure that the value determined is fair, neutral, objective and reflects commercial reality. The value for duty is to be derived from whichever method of valuation that requires the least amount of adjustment in order to be applied. Within this context, the sequential application of these methods should be maintained (refer to Memorandum D13-9-1 , Residual Basis of Appraisal Method).\n15. Accordingly, consideration should first be given to flexibly applying the transaction value method. As boats tend to hold their value, compared to vehicles, it may be appropriate to flexibly apply the transaction value method using the purchase price of the new or used boat. The CBSA will normally accept the purchase price of a new or used boat as the value of the boat being imported for up to one year (i.e. the first twelve months) after the date of purchase, unless there is information indicating a significant change in market value. In situations where the flexible transaction value method cannot be applied, consideration then may be given to a flexible application of the transaction value of identical or similar goods. However, as noted above, it may be difficult to find sales for export to Canada of comparable used vehicles or boats.\n16. Where a flexible application of the transaction value of identical or similar goods methods cannot be made, a flexible application of the deductive method will be considered. The deductive method may be flexibly applied by referencing neutral sources, for example, published Canadian valuation guides for used vehicles and boats.\nNeutral sources\n17. For vehicles, the the Canadian Automobile Red Book is the primary reference that should be used to determine the vehicle’s retail value. For boats, the primary reference is the Boat Value Book. The published retail value in these guides will form the starting point for the determination of the value for duty. The value of any options included in the vehicle or boat that is being valued (e.g. dealership add-ons or accessories), which are not included in the retail value of the vehicle as listed in the guide, must be added. An amount for Canadian duties and taxes, using the duty and tax rates applicable at the time of importation of the goods being appraised, will then be deducted in order to determine the value for duty based on a flexible application of the deductive value method.\nFor example, a vehicle of European origin, imported from the United States, is listed in the Canadian Automobile Red Book at a value of $10,000 at the time of importation of the vehicle being valued. The goods and services tax (GST) is 5% and the rate of duty applicable on that date is 6.1% ( Most-Favoured-Nation (MFN) rate). The value for duty, disregarding any options or adjustments for condition, would be calculated as follows:\nCanadian Automobile Red Book Value $10,000.00 Duty paid value, before GST (10,000 ÷ 1.05) $ 9,523.81 Value for duty, before application of MFN rate (9,523.81 ÷ 1.061) $ 8,976.26\nNote: The rates of duty and goods and services tax in this example were applicable on the date this memorandum was published. Prospective importers should contact the CBSA to confirm duty and tax rates.\n18. A downward adjustment to the published retail value for condition is possible, provided that the importer can demonstrate that the vehicle is in poorer than average condition. In such cases, the importer should ensure that a notation is placed on the customs documentation at the time of importation to the effect that “the vehicle is in poorer than average condition” and a brief description of the deficiencies should be noted. In calculating a downward adjustment, the CBSA will consider any relevant information such as actual or estimated costs from a third party for returning the vehicle to average condition after importation in the calculation of the adjustment. In the case of estimated costs, the CBSA may require cost estimates from more than one party. To the extent that the cost estimate is reasonable, the amount may be deducted from the book value. It should be noted that only repairs required to put the vehicle in average condition will be considered. No downward adjustment will be made for repairs or improvements over and above this. For example, the repairs that are necessary in order for the vehicle to pass provincial safety inspection standards will be considered as putting the vehicle in average condition.\n19. Where the importer is unable to provide a value from a pricing guide published in Canada, the value for duty of the goods being imported into Canada may be determined by:\n- (a) consulting a neutral source who operates in Canada, to provide an appraisal of the goods being imported into Canada, or\n- (b) in certain circumstances, as outlined below, by applying depreciation to the purchase price\nNote: As outlined in D13-9-1, Residual Basis of Appraisal Method, the value for duty cannot be determined on the basis of the price of goods on the domestic market of the country of exportation under the residual method.\n20. In the case of large commercial vessels, such as tankers, cargo ships and the like, it is necessary to obtain a current written and signed appraisal, normally from the “Sale and Purchase” department of a ship brokerage firm known in the industry and internationally for valuing such vessels.\n21. In the case of vessels other than those mentioned above, and in the absence of a declaration based on independently published values, a current written and signed appraisal by a marine surveyor or appraiser, who is independent of the importer and the seller (refer to Memorandum D13-3-2 , Related Persons) would be acceptable as an alternative.\nDepreciation\n22. There will be situations where book values do not address particular and unique circumstances. The one most frequently encountered by the CBSA is the situation of Canadian residents who purchase a “new” vehicle for their own use while they are residing outside the country and use it in a normal manner from the time of purchase up to the time of their return to Canada, which is within one year of the date of purchase. The difficulty presented in these circumstances is that sources, such as the Canadian Automobile Red Book, normally do not have values for automobiles in the first year of production since an insufficient number of sales have occurred on which to base any values. Therefore, for new vehicles imported between 30 days and one year after purchase, an alternate procedure is required.\n23. For vehicles purchased new and imported after 30 days from the date of delivery to the purchaser but before one year from the time of purchase has elapsed, a depreciation allowance has been devised. No depreciation allowance is deductible from vehicles which were purchased “used” by the importer, as the CBSA will use normal market value information from the Canadian Automobile Red Book.\n24. The CBSA has established that on average, a new vehicle depreciates less than 20% in its first year. Accordingly, depreciation will be allowed from the original purchase price at the rate of 1/335 of 20% (or 0.0597%) for each day beyond 30 days from the date of delivery that the vehicle is outside Canada, up to a maximum of 20%. For example, a Canadian residing abroad purchases a new vehicle on >January 1, 2021 . The purchase price of the vehicle is $30,000. On returning to Canada on June 20 by air, the returning Canadian resident notifies the CBSA that their vehicle will be arriving in Canada on >July 15, 2021 . Using the depreciation method described in this paragraph, the following calculations are made to arrive at the value for duty:\nNumber of “allowable” days of depreciation, January 1 to July 15: 195 less 30 = 165 Price of new vehicle $30,000 Depreciation allowance: $30,000 × 165 × 0.0597% = - $2,955 Value for duty $27,045\n25. There may be situations in which a Canadian resident purchases a new automobile outside Canada for their own use and does not import it into Canada within one year. Normally, upon importation, the Canadian resident would use the Canadian Automobile Red Book, to value the vehicle since the time period allowed for the depreciation allowance (one year) has passed. As stated earlier, in certain cases, this may lead to an anomalous situation where the Canadian resident imports a vehicle shortly after one year and, by using the price in the Canadian Automobile Red Book, arrives at a value which is higher than what would have been obtained using the purchase price less 20% depreciation. This may be attributable to a lack of sales data for that vehicle after only one year on the market. In order to correct this anomaly, the CBSA will accept the purchase price less 20% for that period of time when it is lower than the value from the Canadian Automobile Red Book as the value for duty.\nTrade-ins\n26. In determining the value for duty of new or used vehicles or boats, an importer may claim that a “trade-in” or exchange has lowered the price of the importer’s cash outlay for the vehicle or boat. In reality, a “trade-in” or exchange represents a condition or consideration in respect of which a value of the goods cannot be determined (i.e. paragraph 48(1)(b) of the Act). A value attributed to the “trade-in” or exchange is simply a notional value ascribed to it by the vendor and may be more or less than the true value of the vehicle. As an example, a car dealership may “offer” $1,000 for any used car in any condition. In actual fact, the “offer” may be an enticement to attract potential car buyers and the vendor is merely disposing of all trade-ins as scrap. Since a value cannot be determined for “trade- ins” or exchanges, the transaction value cannot be used, and another valuation method has to be applied. Most often a flexible application of the transaction value method pursuant to the residual method under section 53 of the Act will be the most common way of establishing the value for duty in such cases and the gross purchase price of the vehicle will thereby be used.\nFor example: Sale price of vehicle or boat (as obtained from the dealer’s invoice) $10,000 Trade-in allowance -$3,000 Total cash paid $7,000\n27. Under subsection 45(1) of the Act, the price paid or payable is defined as “… the aggregate of all payments made or to be made, …, in respect of the goods…”. In the example above, the importer has made a monetary payment of $7,000 and a non-monetary payment of a trade-in (for which an allowance of $3,000 was attributed). By flexibly applying the price paid or payable definition of the transaction value method and taking the value of $3,000 attributed to the trade-in as part of the payment under the residual method, the total (selling) price of $10,000 is determined to be the value for duty for the vehicle or boat.\n28. In flexibly applying the transaction value method in such manner, the CBSA may give consideration to whether the selling price of the vehicle is reasonable. In this regard, the CBSA may consult neutral sources.\nRequired documentation\n29. In cases where a sale for export has occurred, or the sale price less an amount for depreciation is used as the basis of determining the value for duty, the CBSA will require documentation substantiating the purchase price. Regardless of whether the vehicle or boat has been purchased from a commercial source or from a private individual, the CBSA will require, at a minimum, either a commercial invoice or a bill of sale. The CBSA may also request additional documentation to substantiate the bill of sale or invoice, such as proof of payment, or cancelled cheque.\nAdditional information\n30. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html" + }, + { + "id": "dmemo-D13-10-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-10-2", + "marginal_note": "References", + "part": "Used automobiles, motor vehicles, boats, and other vessels", + "division": "", + "heading": "", + "text": "Issuing office Trade and Anti-dumping Programs Directorate Headquarters file Legislative references: Customs Act Customs Tariff Other references D2-2-1 , D2-3-2 , D9-1-11 , D13-3-1 , D13-3-2 , D13-4-1 , D13-5-1 , D13-7-1 , D13-7-3 , D13-9-1 , D19-12-1 Customs Valuation Handbook Superseded memorandum D D13-10-2 dated April 6, 2016", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html" + }, + { + "id": "dmemo-D13-11-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-1", + "marginal_note": "Legislation", + "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html" + }, + { + "id": "dmemo-D13-11-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-1", + "marginal_note": "Guidelines and General Information", + "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions", + "division": "", + "heading": "", + "text": "1. This memorandum relates to goods granted temporary importation privileges by the provisions of Memoranda D8-1-1 , Amendments to Temporary Importation (Tariff Item no. 9993.00.00) Regulations , D8-1-2 , International Events and Convention Services Program (IECSP) , and D8-1-7 , Use of A.T.A. Carnets and Canada/China-Taiwan Carnets for the Temporary Admission of Goods .\n2. Goods temporarily imported into Canada for conventions and exhibitions are normally allowed temporary entry privileges as they have not been entered for consumption. These privileges may entail the requirement for the payment of a refundable security deposit or guarantee in a sum not greater than the applicable duties and taxes, the provisions of which are outlined further in Memorandum D8-1-4 , Form E29B, Temporary Admission Permit . However, the requirement to post security with the Canada Border Services Agency (CBSA) for goods accounted on a carnet has been eliminated. Refer to Memorandum D8-1-7 , for further information.\n3. At the time of temporary entry, the value of goods covered by the provisions of Memoranda D8-1-1 , D8-1-2 , and D8-1-7 , should be declared in accordance with the requirements of sections 44 to 55 of the Customs Act (Act). The computed value method (section 52 of the Act) or the residual value method (section 53 of the Act) will apply in most cases, since the methods of determining value for duty under sections 48 to 51 of the Act would not apply.\n4. On many occasions, goods temporarily imported for conventions and exhibitions are subsequently sold in Canada. The duty and taxes applicable then become payable as the goods are considered \"entered for consumption\". For more information, please refer to Memoranda D8-1-1 (under the section Goods Remaining in Canada), D8-1-2 (under the section Temporarily Importing Event Goods) and D8-1-7 (under the section Carnet acquittal). In such circumstances, the actual selling price in Canada of the goods will be the basis for the value for duty calculation. Any foreign currency exchange calculations necessary to arrive at the value for duty will be based on the rate in effect on the date the goods were imported into Canada for the period of the temporary importation.\n5. The value for duty of goods that are left in Canada without the benefit of a sale will be determined according to the computed value method or the residual value method based on information available at the time of temporary importation. Any foreign currency exchange calculations necessary to arrive at the value for duty will be based on the rate in effect on the date the goods were imported into Canada.\nAdditional Information\n6. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html" + }, + { + "id": "dmemo-D13-11-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-1", + "marginal_note": "References", + "part": "Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 44 to 55 Other references: D8-1-1 , D8-1-2 , D8-1-4 , D8-1-7 Superseded memorandum D: D13-11-1, August 20, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-1-eng.html" + }, + { + "id": "dmemo-D13-11-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-2", + "marginal_note": "Legislation", + "part": "Value for Duty of Certain Information-based Products", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html" + }, + { + "id": "dmemo-D13-11-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-2", + "marginal_note": "Guidelines and General Information", + "part": "Value for Duty of Certain Information-based Products", + "division": "", + "heading": "", + "text": "1. \"Information-based products\" consist of information in one form or another (including sound and image recordings) together with the physical medium on which that information is carried.\n2. For customs purposes, \"information-based products\" include the following:\n- Positive moving picture film prints;\n- Plans, drawings, and blueprints;\n- Printing plates and images used for printing;\n- Television and radio commercials;\n- Recorded magnetic tape; and\n- Pre-recorded tapes and records used in broadcasting or in the production of other material for broadcasting.\n3. This memorandum does not apply to goods which are distributed through normal marketing channels for sale in the consumer market. Such products would generally include musical recordings, books, recorded video cassettes, standard plans freely offered for sale without further adaptation, etc. The methods of determining value for duty under sections 48 to 53 of the Customs Act are applicable to these goods.\n4. This memorandum does not cover the method of determining the value for duty of computer software. For information concerning computer carrier media, refer to Memorandum D8-3-15 , Computer Carrier Media Remission Order .\n5. If a consideration is associated with importations of information-based products, it may be comprised of two components:\n- An amount for the physical medium and the cost of transcribing the information onto the physical medium (i.e. the medium processed or containing information); and\n- An amount for the information contained on the physical medium or rights for use thereof (usually referred to as a royalty, copyright, licence fee, etc.).\n6. Importations of information-based products may involve a sale whereby the purchaser acquires ownership of all information contained on the medium. In a sale for export to Canada to a purchaser that qualifies as a \"purchaser in Canada\", the value for duty is determined under the transaction value method (section 48 of the Customs Act ).\n7. For example, a television commercial is made in a foreign country for broadcasting in Canada. It is sold by the foreign supplier to a party in Canada who acquires ownership of and exclusive rights to the commercial. The value for duty of the commercial is equal to the price paid or payable by the party for the physical product and the rights associated to that product.\n8. This principle of valuation is also applicable where a person in Canada makes a television commercial in a foreign country for broadcasting in Canada. Value for duty must take into account the total production costs incurred to produce the commercial in the foreign country. Production costs would include elements such as talent fees, travel, production facilities, etc.\n9. Information-based products may be acquired free of charge or by a consideration being paid for the right to use the information on the physical medium. In these circumstances, value for duty is determined under the residual basis of appraisal method (section 53 of the Customs Act ) on the basis of the value of the processed physical medium (containing the information).\n10. As an example, if a pre-recorded tape is acquired free of charge for reference or broadcasting purposes, then value for duty is the value of the medium plus the cost of transcribing the information onto the medium. Similarly, where a radio commercial is imported and payment is made only for the right to broadcast the commercial, value for duty is equal to the value of the processed physical medium (containing the information).\nAdditional Information\n11. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html" + }, + { + "id": "dmemo-D13-11-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-2", + "marginal_note": "References", + "part": "Value for Duty of Certain Information-based Products", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 48 to 53 Other references: D8-3-15 Superseded memorandum D: D13-11-2, April 12, 2001", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-2-eng.html" + }, + { + "id": "dmemo-D13-11-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-3", + "marginal_note": "Legislation", + "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments", + "division": "", + "heading": "", + "text": "Sections 45 to 53 of the Customs Act and Valuation for Duty Regulations .", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html" + }, + { + "id": "dmemo-D13-11-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-3", + "marginal_note": "Guidelines and General Information", + "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments", + "division": "", + "heading": "", + "text": "1. For valuation purposes, printed or lithographed matter, financial and other instruments include but are not limited to printed envelopes, advertising circulars, folders, catalogues, labels, gift certificates, airline tickets, bank notes, stock or share certificates and collectors' items.\n2. If goods are sold for export to Canada to a purchaser in Canada, the value for duty can be determined using the transaction value method (section 48 of the Customs Act (the Act)) provided that the price paid or payable for the goods can be determined and adjusted in accordance with subsection 48(5) of the Act, as necessary, and that the other requirements of the transaction value method are met. For more information on this method, refer to Memorandum D13-4-1, Transaction Value Method of Valuation .\n3. When an adjustment to the price paid or payable is necessary, it should be noted that the value of the goods and services provided directly or indirectly by the purchaser to the vendor (assists) is to be determined in accordance with section 4 of the Valuation for Duty Regulations .\nExample: labels are printed in a foreign country but the sketches are made outside Canada and provided by the Canadian purchaser to the vendor. The labels are then sold to the Canadian purchaser. If all of the requirements for using the transaction value method have been met, the value of the sketches must be taken into consideration when calculating the value for duty of imported labels. For more information concerning the treatment of assists, refer to Memorandum D13-3-12, Treatment of Assists in the Determination of the Value for Duty .\n4. However, the value for duty of certain financial instruments, such as gift certificates, airline tickets, bank notes and stock or share certificates, is limited to the value of the physical medium as well as the associated manufacturing costs. Regardless of whether all requirements for using the transaction value method have been met, the value for duty is negligible since the acquisition price represents either the value of the future service or the redemption value. In such cases, the residual method value is applicable (section 53 of the Act ).\nExample: a Canadian resident purchases a gift certificate worth $200 from a foreign vendor and imports it into Canada. The certificate is a tangible substitute for a currency amount in a future transaction, and its value for duty should be based on the cost of materials and any associated costs necessary to manufacture it. If the certificate is used later to pay for goods that are imported into Canada, the value for duty of those goods is based on their selling price. At that time, customs duties (when applicable) and taxes are assessed.\n5. In the case of collectors' items, antique currency, for example, the goods are valued using the transaction value method based on the price paid or payable for them. If the transaction value method is not applicable, a value for duty based on reliable commercial information or industry publications (for example, insurance statements and numismatists' price guides) may be acceptable to the Canada Border Services Agency (CBSA).\n6. The transaction value method does not apply when the goods are manufactured by exporters in their own plant for their own use with a portion being shipped to Canada free of charge. If transaction values of identical or similar goods cannot be identified (sections 49 and 50 of the Act ) and if the goods are not for resale in Canada (deductive value method, section 51 of the Act), then the computed value method (section 52 of the Act) can be applied to determine the value for duty. The computed value methodcan be applied by taking into account the total cost of production ( COP ) of the goods plus an amount for profit and general expenses ( PGE ), which is generally reflected on sales to Canada of goods of the same class or kind (calculated as per paragraphs 52(2) (a) and (b) of the Act and section 6 of the Valuation for Duty Regulations ) using the following formula:\n( COP + PGE ) × number of units appraised ÷ total units produced\n7. The transaction value method does not apply if the goods, when purchased by the exporter, are not for export to Canada, but are shipped to Canada at a later date free of charge. If the transaction values of identical or similar goods cannot be identified (sections 49 and 50 of the Act ), and if the goods are not for resale in Canada (deductive value method, section 51 of the Act), and if the exporter has no information concerning the cost of production of the goods (computed value method, section 52 of the Act), then the residual method (section 53 of the Act) can be applied to determine the value for duty, taking into account the exporter's cost of acquisition of the goods using the following formula:\ntotal acquisition cost × number of units appraised ÷ total units purchased by exporter\n8. Any additional costs, for example storage and transportation costs, that are not included in the acquisition cost must be added to the value for duty.\nAdditional Information\n9. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html" + }, + { + "id": "dmemo-D13-11-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-3", + "marginal_note": "References", + "part": "Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Valuation for Duty Regulations Other references: D13-3-12 , D13-4-1 Superseded memorandum D: D13-11-3 dated April 18, 2008", + "history": "", + "last_amended": "2023-03-10", + "current_to": "2023-03-10", + "citation": "Memorandum D13-11-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html" + }, + { + "id": "dmemo-D13-11-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-4", + "marginal_note": "Guidelines and General Information", + "part": "Value for Duty of Promotional Material", + "division": "", + "heading": "", + "text": "1. If the goods are sold for export to Canada to a purchaser in Canada, the value for duty can be determined under the transaction value method (section 48 of the Customs Act ) provided that the price paid or payable for the goods can be determined and adjusted in accordance with subsection 48(5) of the Customs Act , as necessary, and that the other requirements of that section are met.\n2. If the promotional material is included in a shipment of other goods, for example, a shipment of electric ranges, the entire shipment could be treated as a package deal provided the transaction meets the definition of what constitutes a package deal. The total value of the shipment could then be apportioned over the promotional material and the ranges. In making the apportionment, the price or cost breakdowns must be reasonable and based on sufficient information. Guidelines illustrating how an apportionment of the total package price may be made are outlined in Memorandum D13-3-9 , Package Deals . In apportioning the total package price, the value for duty of promotional material may be determined in accordance with the instructions provided in Memorandum D13-11-3 , Value for Duty of Printed or Lithographed Matter, Financial and Others Instruments (Customs Act, Sections 48 to 53).\n3. Where the promotional material is not part of a package deal and cannot be valued under section 48 of the Customs Act because it has not been sold to a purchaser in Canada and/or the price paid or payable cannot be determined, the value for duty must be determined under one of the alternative methods of valuing imported goods (see Memorandum D13-11-3).", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html" + }, + { + "id": "dmemo-D13-11-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-4", + "marginal_note": "Additional Information", + "part": "Value for Duty of Promotional Material", + "division": "", + "heading": "", + "text": "4. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html" + }, + { + "id": "dmemo-D13-11-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-4", + "marginal_note": "References", + "part": "Value for Duty of Promotional Material", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act , sections 48 to 53 Other references: D13-3-9 , D13-11-3 Superseded memorandum D: D13-11-4, March, 28 2001", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-4-eng.html" + }, + { + "id": "dmemo-D13-11-6-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Legislation", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Guidelines and General Information", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "1. Under the Computer Carrier Media Remission Order , customs duty is not to be assessed on the value of the instructions or data content. However, any applicable customs duty will apply on the value of the carrier medium (for example, disk or tape) and the cost of reproducing the instructions or data onto the medium.\n2. The above-mentioned Remission Order states Canada's position regarding a 1984 decision made by the General Agreement on Tariffs and Trade ( GATT ) Committee on Customs Valuation. Signatory countries to the GATT Valuation Agreement have the option to value computer software based on its carrier medium alone.\n3. The GATT decision and the Remission Order do not consider the applicability of the goods and services tax ( GST ). The GST is payable on the full value for duty of the software package ( i.e., disk and program) upon importation.\n4. In most cases, the valuation of computer software will not be difficult. The value for duty of software that has been sold will be determined using the transaction value method.\n5. There are circumstances where the transaction value method may not be appropriate. This can occur when the importation does not result in the sale of the software, or when the software developer retains ownership of the software and charges a licence fee. In such cases, refer to the following sections for guidance on the determination of the value for duty.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Prepackaged Software", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "6. The most common importation results from the sale of off-the-shelf , pre-packaged computer software. These importations involve a transfer of ownership with the applicable licence fees usually \"bundled\" into the selling price. In such cases, the transaction value method applies. The value for duty is based on the price paid or payable for the software in the sale for export to Canada to a purchaser in Canada. For more information, refer to Memorandum D13-4-1 , Transaction Value Method of Valuation .\n7. It should be noted that where a sale has occurred, the price paid or payable is based on the actual amount paid or payable and not on price lists from other sources. For example, if a particular software package normally sells for $200, but the same package is purchased from a discount outlet for $75, the value for duty should be based on the $75 price.\nCustom-made Software\n8. The transaction value method also applies in the sale of custom-made software designed specifically for one or a limited number of purchasers. In this case, the purchaser receives ownership and obtains the right to use the software. The value for duty is based on the price paid or payable for the software in the export sale to Canada.\n9. Copies of computer software, usually custom-designed , may be provided under a licence agreement for an initial \"up front\" charge with an ongoing fee for use. In such cases, ownership and control of the software may not be transferred to the receiving party. In other words, there is no sale. In most of these cases, a licence or lease fee is paid to the owner for the right to use the software for an agreed period. The transaction value method does not apply in this situation as there is no transfer of ownership and a sale has not occurred.\n10. Subsequent methods of valuation may not be applicable. It is not likely that there are sales of identical or similar goods to Canada. A deductive value cannot be determined without a sale of the goods, or identical or similar goods, in Canada. The absence of sales to Canada also affects the ability to determine a profit and general expense figure under the computed value method.\n11. Therefore, the Canada Border Services Agency (CBSA) will continue to abide by the principles of the GATT decision on carrier media-bearing software, as well as the principles embodied in Memorandum D8-3-15 , Computer Carrier Media Remission Order , and Memorandum D13-11-2 , Value for Duty of Certain Information-based Products . The valuation of licensed or leased software for which a sale does not exist will be based on the value of the carrier medium and the cost of reproducing the instructions or data onto the medium.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Update Disks", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "Charge for Update Disks\n12. The transaction value method will continue to apply if the importation of update disks is a result of a sale. For example, the vendor charges the purchaser $1,000 for the original software package and charges $100 for each update disk. The value for duty of each update disk is based on the $100 price, and would be subject to the adjustments identified in subsection 48(5) of the Customs Act .\nFree Updates – Original Package\n13. Update disks may also be provided to the purchaser free of charge under the original terms of sale or licence agreement. Therefore, the value of the update disk has been included in the value of the original package. If such an arrangement can be shown to exist, the value for duty of the update disk will be $0.00 and no assessment of customs duty and GST will be made.\n14. For example, the vendor charges the purchaser $1,000 for the original software package. The terms of sale or licence agreement are such that the $1,000 price includes update disks to be provided to the purchaser. Under the transaction value method, the value for duty of the original package is based on the price paid of $1,000. The value of the update disk is included in the price of the original package.\nFree Updates – Annual Fee\n15. If update disks are supplied free of charge to a consignee who either periodically pays a fee to the supplier, or pays dues in return for club membership, these amounts would form the basis for calculating the value for duty of the disks. The total amount (dues or fees) would be applied to the value of the first disk. Additional disks imported during the year would be valued in the same manner as explained in paragraph 13.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Promotional Copies", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "16. As the importation of promotional disks does not involve a sale, the transaction value method cannot be used. In such cases, based on the principles of the GATT decision on the valuation of computer software, the value of the copy will be determined according to Memorandum D13-11-2 . The value for duty of such software would be based on the value of the physical medium, for example the disk or tape, and the cost of transcribing the information onto the medium.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Test Versions", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "17. Test versions of upcoming software releases, sometimes referred to in the industry as beta versions, may be imported into Canada. These importations may occur for quality control or for product evaluation.\n18. If the test versions are sold, the transaction value method will be applicable. If they are imported free of charge, another valuation method will apply. In other words, the value for duty will be based on the value of the physical medium, that is, the disk or tape, and the cost of transcribing the information onto the medium.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Goods and Services Tax ( GST )", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "19. The goods and services tax ( GST ), to the extent that it has been charged by the vendor, is not to be included in the price paid or payable for the purposes of determining the value for duty of imported goods.\n20. While the GST is payable only on the medium value at the time of importation in the foregoing circumstances, it is possible that the GST may be payable on the licence fees according to other provisions of the GST legislation. The Canada Revenue Agency ( CRA ) Technical Information Bulletin B-037R , Imported Computer Software , addresses this issue.", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "Additional Information", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "21. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-6-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-6", + "marginal_note": "References", + "part": "Determining Value for Duty of Computer Software", + "division": "", + "heading": "", + "text": "Issuing office: Trade Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Computer Carrier Media Remission Order Other references: D8-3-15 , D13-4-1 , D13-11-2 Bulletin B-037R Superseded memorandum D: D13-11-6, April 17, 2001", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-6", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-6-eng.html" + }, + { + "id": "dmemo-D13-11-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-7", + "marginal_note": "Legislation", + "part": "Establishing the Value for Duty of Imported Rescue Animals", + "division": "", + "heading": "", + "text": "Sections 44 to 55 of the Customs Act .", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html" + }, + { + "id": "dmemo-D13-11-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-7", + "marginal_note": "Guidelines and General Information", + "part": "Establishing the Value for Duty of Imported Rescue Animals", + "division": "", + "heading": "", + "text": "1. The value for duty (VFD) of all goods imported into Canada must be established in accordance with the provisions set out in sections 44 to 55 of the Customs Act (the Act).\nPrimary Basis of Appraisal (Section 48 of the Act)\n2. The primary basis of establishing the VFD of imported goods is the transaction value method. Where goods are sold for export to Canada, to a purchaser in Canada, and the price paid or payable (PPP) of the goods can be determined, the transaction value method is to be used to determine the VFD . The PPP is defined as all of the payments made or to be made by the purchaser to or for the benefit of the vendor.\n3. Where a sale price or an adoption fee has been charged by a vendor in connection with the importation of a rescue animal, this amount will be considered as the PPP and will be the basis for establishing the VFD of the rescue animal using the transaction value method. Any additional costs incurred by the purchaser in the country of export related to the importation of the animal (e.g., veterinary charges, foreign permits) and paid separately from the PPP must also be included in the VFD of the imported animal.\n4. The cost of permits acquired in Canada or veterinary charges paid in Canada are typically incurred by the purchaser after importation and are not paid to or for the benefit of the vendor; as such, they do not form part of the VFD .\n5. If no money is paid by the importer to acquire the rescue animal, the VFD must be determined using an alternate valuation method. These methods must be applied in the order set out in the Act . No VFD shall be determined on the basis of arbitrary or fictitious amounts.\nAlternate Methods of Appraisal (Sections 49 to 53 of the Act)\n6. When the transaction value method cannot be applied, the VFD must be determined using the alternate valuation methods set out in sections 49 to 53 of the Act .\n7. In such cases, the PPP for identical or similar goods may be used as the basis for establishing the VFD . For example, a person pays the equivalent of $200.00 CAD for a rescue dog and imports it into Canada. The price paid to the vendor is declared as the VFD . The following month, the person imports another rescue dog of the same breed and of a similar age, from the same vendor, but does not pay for the second dog. The VFD of $200.00 CAD declared by the importer for the first dog can reasonably be used to determine the VFD of the second dog at the time of its importation.\n8. In another instance, a person imports rescue cats, for which no money is paid to the exporter, for the purpose of selling them in Canada. The VFD can be established by using the selling price in Canada and deducting from it the amount of profit earned and any related expenses incurred by the person in Canada (e.g., veterinary charges, permits obtained in Canada).\n9. The VFD established under these alternate valuation methods should be fair, reasonable, uniform, neutral, and reflect commercial reality. The VFD is based on information provided by the importer or other information that is available in Canada.\nSupporting Documentation\n10. An importer should collect and maintain all documentation relevant to the importation of rescue animals in support of the declaration of the VFD . The Canada Border Services Agency (CBSA) retains the right to challenge the VFD declared by the importer.\nAdditional Information\n11. Please note that this policy directive is intentionally limited in its scope and is intended only to address the determination of the VFD of rescue animals. There are other requirements applicable to the importation of rescue animals that should be determined by consulting the appropriate government department or agency.\n12. Any person wishing to obtain advice on how to establish the VFD of rescue animals prior to the importation may request a ruling from the CBSA . For more information, refer to Memorandum D11-11-1 , National Customs Rulings (NCR) .\n13. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html" + }, + { + "id": "dmemo-D13-11-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D13-11-7", + "marginal_note": "References", + "part": "Establishing the Value for Duty of Imported Rescue Animals", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 79070-4-9 Legislative references: Customs Act Other references: D11-11-1 Superseded memorandum D: D13-11-7 dated September 6, 2012", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D13-11-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-7-eng.html" + }, + { + "id": "dmemo-D14-1-2-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-2", + "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and \nAmounts of Subsidy Established Under the Special Import Measures Act \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum explains the policy respecting the release of normal values, export prices and amounts \nof subsidy to importers. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the adoption of the CBSA Assessment and Revenue Management \n(CARM) as the official system of record for the collection of duties and taxes, specifically the necessity of \nan Exporter ID, as well as to reflect appropriate disclosures by the CBSA. \nGuidelines and general information \n1. Specific normal values and export prices are generally considered to be confidential and are not \npublicized or available to the general public. The amount of subsidy calculated for specific exporters who \nhave cooperated in a dumping and/or subsidy investigation will normally be provided in the CBSA's public \ndecision documents, which are available on the CBSA Web site. \n2. The CBSA has exporters of goods subject to one or more SIMA measures in force obtain an Exporter \nID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue \nAgency. These Exporter IDs, alongside Model IDs, are made publically available on the CBSA’s \nMeasures in Force website. An Exporter ID and Model IDs is required to give effect to specific normal \nvalues, export price deductions or amounts of subsidy. Importers should consult the \"Information \nRequired on Customs Documents\" section on the Measures in Force web page for specific information \nrequired for each SIMA measure.3. Importers should contact their respective exporters to obtain specific \nnormal values, export prices and, if applicable, the amount of subsidy. However, this information may be \nreleased by the CBSA for purposes of: \n (a) Releasing goods or accounting for goods released \nCBSA officers may release normal values, export prices and amounts of subsidy to importers on a \nneed-to-know basis, i.e. to obtain release of a shipment of goods or account for goods previously \nreleased. \n (b) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \ngoods in-transit \nCBSA officers may provide normal values, export prices and amounts of subsidy to an importer \nrelative to goods, which the importer has purchased and which are in transit. \n (c) Determining potential liability for provisional duty, anti-dumping duty and countervailing duty on \na possible importation \nCBSA officers may inform a potential importer whether quoted prices will incur SIMA duties. Under \nno circumstances will normal values, export prices or the amounts of subsidy be provided on a \npossible importation. \n4. Requests for normal values, export prices or amounts of subsidy and potential duty liabilities are to be ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-2-eng.html" + }, + { + "id": "dmemo-D14-1-2-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-2", + "marginal_note": "Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "made in writing and accompanied by a proof of purchase, proof that the goods are in-transit, or proof of \nthe price offered by the exporter. \n5. For certain goods, such as capital goods, the amount of anti-dumping duty or countervailing duty \npayable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA \nmay require access to information relating to actual production costs, as well as other information relevant \nto determine the normal value, the export price, or the amount of subsidy not normally available or \nverifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter \n\nand importer with an estimate of the assessment, based on information provided in advance of actual \nproduction and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in \ndetermining the actual assessment on the goods as provided for in the Special Import Measures Act. \nPlease contact the Enforcement officer assigned to the case, as listed on the Measures in force web \npage, for more information. \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act \nSuperseded D-memoranda \nD14-1-2 dated January 21, 2009 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-2-eng.html" + }, + { + "id": "dmemo-D14-1-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods; governments of Canada-United States-Mexico Agreement (CUSMA) countries\nKey content: How and when to request a re-determination of anti-dumping and/or countervailing duties (that is, duties meant to prevent unfairly traded imports from causing injury to Canadian industry); what can be anti-dumping ; who can make a request; how and when to appeal a re-determination .\nKeywords: CARM, imported goods, anti-dumping countervailing, re-determination of duties, appeals, scope rulings\nOn this page Updates made to this D-memo Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination References Contact us", + "history": "", + "last_amended": "2025-09-19", + "current_to": "2025-09-19", + "citation": "Memorandum D14-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html" + }, + { + "id": "dmemo-D14-1-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Filing a request for re-determination with the CBSA Applying a scope ruling Applying an anti-circumvention decision Filing an appeal of a president's re-determination\n- References\n- Contact us", + "history": "", + "last_amended": "2025-09-19", + "current_to": "2025-09-19", + "citation": "Memorandum D14-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html" + }, + { + "id": "dmemo-D14-1-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to reflect the adoption of the Canada Border Services Agency ( CBSA ) Assessment and Revenue Management (CARM) as the official system of record for the collection of duties and taxes, including the necessity of an exporter identification number (ID).", + "history": "", + "last_amended": "2025-09-19", + "current_to": "2025-09-19", + "citation": "Memorandum D14-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html" + }, + { + "id": "dmemo-D14-1-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. After an assessment of anti-dumping and/or countervailing duties has been made, the Special Import Measures Act (SIMA) provides for several levels of re-determinations and appeals. Re-determinations can be made by a designated officer or the President of the CBSA (the president). The president's re-determination may be further appealed to the Canadian International Trade Tribunal (the tribunal), or to a binational panel in the case of goods of a Canada-United States-Mexico Agreement country.\nFiling a request for re-determination with the CBSA\n2. The first level of review for a determination or deemed determination made under section 56 of SIMA is a designated officer re-determination . Under section 57 of SIMA, the designated officer may re-determine any determination where a request is made, or where the designated officer deems it advisable. The second level of review is a re-determination by the president. Under section 59 of SIMA, the president may re-determine any determination or re-determination made by a designated officer where a request is made, or where the president deems it advisable.\n3. A request for re-determination cannot be filed with respect to provisional duties as these duties will either be refunded or finalized after a tribunal order or finding. With respect to the final assessments of these duties, which are made in accordance with section 55 of SIMA, a request for re-determination may be filed with the president.\n4. For information on the liability, payment and refund of provisional, anti-dumping , or countervailing duty, and on the CBSA's enforcement of the tribunal findings or orders, please refer to Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act .\nWhat can be anti-dumping\n5. A request for re-determination may cover:\n- the normal value\n- the export price\n- the amount of subsidy\n- the amount of the export subsidy\n- whether the goods are of the same description as those described in the order or finding of the tribunal or in the order of the Governor in Council\nWho can file a request for re-determination\n6. A request may be filed by the importer or the importer's agent via the CBSA Accounting and Revenue Management Client Portal ( CCP ) as a SIMA re-determination . An importer may submit a request to the CBSA only if all duties owing on the goods have been paid. The CCP will reject requests when importers have not paid the duties for the goods at issue. To submit a request, a commercial importer requires their own business number ( BN ) with an import-export program ( RM ) account. The BN used on all release and accounting documents must correspond with the BN under which the importer files a request for re-determination .\n7. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\nWhat is the time limit for filing a request for re-determination\n8. Goods are considered to be accounted for under SIMA on the same date on which they are considered to be accounted for under the Customs Act , which is reported on the original commercial accounting declaration (CAD) as the payment due date. The designated officer's decision will occur or be deemed to occur no later than 30 days after this payment due date.\n9. A request for re-determination must be filed within 90 days of the designated officer's decision. If the 90th day after the date of the decision falls on a Saturday, Sunday or holiday, the final day for making a request for re-determination will be the next business day.\n10. The date of receipt of a request for re-determination is considered to be the date that the request is made.\nHow to file a request for re-determination\n11. A request for a SIMA re-determination must be submitted via the CCP for every transaction with respect to the goods that are the subject of the request for re-determination . Requests for re-determination of SIMA anti-dumping or countervailing duties, and the requirement that such requests must be reviewed by a SIMA compliance or recourse officer, is not superseded by any other program or process.\n12. Importers must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n13. The importer should also include contact information such as the phone number and/or email address and the name of the appropriate company official to contact.\n14. The facts on which the request for re-determination is based, along with the documentation submitted as evidence, should indicate:\n- the original CAD number and line on the CAD that requires a change\n- the fields that should be corrected and the values they should include\n- the customs invoice or a commercial invoice (which meets the CBSA's invoice requirements )\n- the cargo control document\n- the bill of lading\n- and any required certificate and/or permits\n15. Other documents may facilitate an expeditious resolution of the request, for example, a detailed cover letter and worksheet that clearly indicates what specific changes are being requested, the purchase order or sales contract, commercial invoice and letter of credit. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Tribunal, the importer should be prepared to submit samples of the imported product upon request by a CBSA Officer, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail. In all cases, a copy of the statement of account or other documentation which verifies the payment of duties will facilitate verification that the duties have been paid.\n16. For further information on completing the request for re-determination , please refer to Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations . Also, please refer to the Guide for self-assessing Special Measures Import Act duties for more information on the SIMA codes and their interpretations. Further, to ensure the correct calculations of any SIMA duties payable or refundable, importers are required to input an appropriate SIMA invoice price. Importers are advised to select the appropriate SIMA-related reason code via the CCP when submitting a request for re-determination of SIMA anti-dumping or countervailing duties.\nGoods of a Canada-United States-Mexico Agreement country\n17. The prescribed form for making a request for re-determination by appellants from a CUSMA country is also a request for SIMA re-determination via the CCP.\n18. Completion of the following fields is mandatory for appellants from a CUSMA country:\n- CAD transaction number\n- importer — BN, name, address and contact information\n- name and address of the appellant from a CUSMA country\n- the justification and explanation for the request for re-determination\n19. The appellants from a CUSMA country must submit the following information (as attachments to the request):\n- a statement setting out the grounds on which the determination or re-determination is contested\n- a statement setting out the facts on which the request for re-determination is based\n- evidence in support of the facts referred to directly above\n20. Completion of the remaining fields is optional for appellants from a CUSMA country. Where the appellant from a CUSMA country has access to the information required for proper completion of the remaining fields, completing them may facilitate the processing of the request. Finally, the reason code should indicate the authority possessed by appellants from a CUSMA country rather than a Canadian importer.\nMultiple requests\n21. An importer may submit a single request for SIMA re-determination applicable to multiple CADs at the same time, and the same designated officer or president's decision is issued with respect to each transaction included in the request.\n22. Where a request may result in administrative difficulties or processing delays, the CBSA may refuse the request or restrict the number of transactions to be included on request.\n23. In addition to the requirements outlined in the section How to file a request for re-determination above, the following information or conditions apply:\n- each request for re-determination of more than one CAD must pertain to goods subject to only one SIMA measure in force at a time\n- a request cannot cover any transaction for which appeal rights have expired\n- each transaction covered by the request must pertain to the same issue or grounds being contested and all the transactions must concern shipments of goods to the same importer\n- all requests pertaining to multiple CADs must be supported by an attached electronic copy of a detailed worksheet including a listing of original transaction numbers in chronological order by date of final accounting, grouped by month, with subtotals for each month\nHow to submit the request\n24. Requests for re-determination are to be submitted as requests for SIMA re-determination via the CCP. For more information on how to use the CCP or submit a request for SIMA re-determination , please refer to Memorandum D17-1-5 : Accounting for Commercial Goods and Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations .\nWhen a request for re-determination is submitted\n25. Where a request for re-determination is filed properly, the CBSA will review the information, evidence, facts and arguments. In the case of anti-dumping duties, the re-determination will be on the basis of normal values and export prices, using information from the same period as the date of sale to Canada of the imported goods, or the most recently available information before that. In the case of countervailing duties, the re-determination will be based on the amount of subsidy on the imported goods, using the most recently calculated amount of subsidy.\n26. Importers are reminded that a request for re-determination will not necessarily result in the reimbursement of duty and may result in the assessment of additional duty.\n27. Cooperative exporters of goods subject to one or more SIMA measures in force are required to obtain an exporter ID, comprised of a business number and program account (BN15) generated by the Canada Revenue Agency. Once exporter IDs are obtained and submitted to the CBSA, they will be published on the CBSA's Measures in force webpage. An exporter ID is required to give effect to specific normal values, new model rates, export price deductions or amounts of subsidy. Importers should consult the \"Information required on customs documents\" section on the applicable Measures in force webpage for specific information required for each SIMA measure.\n28. If a re-determination results in additional duty owing, the CBSA issues a statement of adjustment. Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (that is, the original payment due date) and ending on the date of the statement of adjustment. Failure to pay the total amount shown on the statement of adjustment before the payment due date will result in additional interest charges issued under the Customs Act . For the payment due date for adjustments, please refer to Memorandum D17-2-1 : Adjusting commercial accounting declarations .\n29. If a re-determination results in a refund of all or part of the duty paid, the CBSA issues a statement of adjustment and returns the excess duty paid. The refund will include, in addition to the excess amount, interest at the prescribed rate for the period beginning on the first day after the day the amount was paid and ending on the day the statement of adjustment was issued. This amount will not include any interest paid by the importer as a result of a late payment.\n30. The amount of interest either collected or paid by the CBSA is shown on the statement of adjustment. The specified and prescribed interest rates are calculated quarterly and can be found in the Customs Interest Calculation Program tool.\nLate submission of a request\n31. Generally, requests for re-determination that are submitted late will be rejected.\n32. An exception may be made where, based on the information that was before the CBSA at the time of the earlier determination, too much duty was collected as a result of an obvious error made by the CBSA. In such cases, the importer should file a late request for re-determination . As indicated below, the CBSA may make a re-determination of the earlier determination under the two-year discretionary provision.\n33. In order to ensure that the CBSA has sufficient time to consider such late requests, it is important that these requests be filed as soon as possible after the 90-day time limit and well in advance of the CBSA's two-year time limit for making a discretionary re-determination .\nCBSA re-determinations without a request being made\n34. A designated officer or the President of the CBSA may make a re-determination within two years of the original determination.\n35. The CBSA may use the two-year discretionary provision where:\n- the self-assessment was based on incorrect information used by the importer or customs broker\n- the goods are obviously not subject to the tribunal's finding on the basis of the definition of \"subject goods\"\n- the importer files a late request for re-determination or sends a letter explaining that too much duty was collected as a result of an obvious error made by the CBSA\nVoluntary amendment/payment\n36. An importer may wish to amend a transaction voluntarily and, as a result, pay additional duties and taxes. Alternatively, an importer may amend an entry to correct clerical or typographical errors, which may have no effect on the amount of duties paid. In both circumstances, the importer submits a request for re-determination .\n37. Voluntary amendments are not restricted to the 90-day time limit. Where possible, they should be made within one year of the date of release of the goods.\n38. Voluntary amendments, and any required payments, can also be submitted via a request for SIMA re-determination .\nApplying a scope ruling\n39. An importer may request that the CBSA apply a scope ruling to a previous determination or re-determination . Similar to a re-determination mentioned above, separate requests must be made for transactions with respect to the goods that are the subject of the request.\n40. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods.\n41. When requesting the application of a scope ruling, parties must submit the following information (as attachments to the request):\n- a statement that identifies which scope ruling is applicable\n- arguments to support the requester's position that the scope ruling is applicable, along with a statement of facts in support of those arguments\n- evidence in support of those arguments and facts referred to in the bullet point above\n42. As in a re-determination mentioned above, there are two levels of review for applying a scope ruling. Under subsection 70(2) or (4), a designated officer may apply a scope ruling to a determination or deemed determination made under section 56 of SIMA. Under subsection 70(1), (3), or (5) of SIMA, the president may apply a scope ruling to a determination or re-determination made under section 55, 57, or 59 of SIMA. These re-determinations may be made as the result of a request or if the designated officer or president deems it advisable.\n43. A request under subsections 70(1) to (3) of SIMA only covers the application of the relevant scope ruling. A request under these subsections is not intended to elicit new normal values, export prices, or amounts of subsidy for the goods.\n44. A scope ruling applied by a designated officer is deemed to be a re-determination under section 57 of SIMA and a scope ruling applied by the president is deemed to be a re-determination under subsection 59(1) of SIMA.\n45. A request to apply a scope ruling must be filed within 90 days of the effective date of the scope ruling and the original section 55 or section 56 determination must have been made no more than two years before the effective date of the scope ruling.\n46. If the ninetieth day after the effective scope ruling date falls on a Saturday, Sunday or holiday, the final day for making a request will be the next business day. The date of receipt of a request, or the date of the registered postmark when delivered by registered mail, is considered to be the date that the request is made.\n47. The designated officer or president may apply a scope ruling to a determination or re-determination made under section 55, 56, 57 or paragraph 59(1)(a) or (e) if they deem it advisable within two years of that decision. However, if the decision occurred more than two years ago, but occurred within the two years preceding the scope ruling, a designated officer or the president may apply a scope ruling to that decision up to 90 days after the scope ruling. This means that a scope ruling could be applied to a determination or re-determination up to two years and 90 days after that decision.\nApplying an anti-circumvention decision\n48. Where the CBSA has made a decision, pursuant to subsection 75.1(1), as to whether the importation of some or all of the goods under an anti-circumvention investigation constitutes circumvention, under section 75.3, the Canadian International Trade Tribunal will amend the order or finding in the manner described in the CBSA's decision.\n49. Duties will be applied to goods of the same description to those of the anti-circumvention decision that are released the day after the tribunal has amended an order or finding. Additionally, duties will also be applied retroactively to goods released on or after the day on which an anti-circumvention investigation is initiated and up to the day on which the tribunal amends its finding. This retroactive assessment will be conducted by a designated officer pursuant to section 55.1 of SIMA.\n50. The designated officer determination is made within 6 months of the tribunal's order to amend its finding and is deemed to be a re-determination made by a designated officer under paragraph 57(b) of SIMA. As normal values, export prices and/or amounts for subsidy are not calculated during the anti-circumvention investigation, the values used for the application of duty in this deemed decision will initially be determined in accordance with the methodologies set out in the applicable ministerial specification. New specific normal values and amounts for subsidy could be obtained during a future re-determination , reinvestigation or expedited review.\n51. The normal values, export price and amount for subsidy applied in the deemed re-determination under 57(b) can be further anti-dumping by the president under request under subsection 58(1.1) or when the president deemed it advisable under section 59.\n52. The anti-circumvention decision made by the president pursuant to subsection 75.1(1) is not subject to re-determination and may only be appealed through judicial review in accordance with paragraph 96.1(c.2).\nFiling an appeal of a president's re-determination\n53. After the president makes a re-determination under section 59 of SIMA, including a decision under subsections 70(1), (3), or (5), which is deemed to be a re-determination made under section 59, a person who deems himself aggrieved may appeal the re-determination to the Canadian International Trade Tribunal under section 61 of SIMA.\n54. A notice of appeal must be filed in writing within 90 days after the day on which the re-determination was made, with both the tribunal and the CBSA. For additional information on the tribunal's procedures, please consult the tribunal's Customs and excise appeals guide .\n55. A decision of the tribunal may be appealed to the Federal Court of Appeal under section 62 of SIMA. The appeal must be based on questions of law and be filed within 90 days of the decision by the tribunal. The Federal Court of Appeal may dispose of an appeal by declaring the duty, if any, that is payable, or by returning the matter to the tribunal for re-hearing .\n56. After the tribunal has made a decision with respect to the goods, the president may, at any time after the tribunal's order or finding, re-determine a determination on other goods of the same description imported by the same importer and released after the date of the transaction subject to the appeal. Importers who have any doubt about whether the appellate decision will apply to the subsequent goods may file an appeal under section 61 within the required time limits.\nFiling an appeal of a president's re-determination for goods from a CUSMA country\n57. SIMA provides for two methods to dispute a section 59 re-determination respecting goods of a CUSMA country:\n- a request for a review by a binational panel in accordance with Article 10.12 of the CUSMA\n- an appeal to the tribunal\n58. Any person aggrieved by a president's re-determination respecting goods of a CUSMA country may use either process. However, where a binational panel review is requested, an appeal to the tribunal on the same re-determination cannot be made.\nAppeal to a binational panel\n59. Subsection 77.011(2) of SIMA provides, among other things, that any person, who could appeal a president's section 59 re-determination relating to goods of a CUSMA country to the tribunal, may request that the decision be reviewed by a binational panel. The request for review would have to be filed with the Canadian Secretary, CUSMA Secretariat.\n60. The government of the CUSMA country, the importer, the manufacturer, the producer or the exporter may file a request for a binational panel review, no later than 30 days after the day on which the re-determination is received by the government of the CUSMA country.\n61. On receipt of a request for a binational panel review, the Canadian secretary is required to notify the appropriate CUSMA country secretary of the request and date of receipt. All interested persons may participate in the panel review, if they file a notice of appearance with the Canadian secretary, in accordance with the CUSMA Article 10.12 Binational Panel Rules. Additional information on the panel process may be obtained from the Canadian secretary.\n62. Persons interested should note that where another party requests a binational panel review within the 30-day limitation period, the tribunal is not permitted to consider an appeal. However, all interested persons may participate in the binational panel review, if they file a notice of appearance with the Canadian Secretary of the CUSMA Secretariat, in accordance with the CUSMA Article 10.12 Binational Panel Rules.\nAppeal to the Canadian International Trade Tribunal\n63. A re-determination by the president, made under section 59 of SIMA, on goods of a CUSMA country, may be appealed to the tribunal, under section 61 of SIMA. The procedure for such an appeal is essentially the same as for goods from a non-CUSMA country (explained in the above section Filing an appeal of a president's re-determination ). However, some conditions must be met before a person may appeal a re-determination regarding goods of a CUSMA country to the tribunal.\n- Any importer, manufacturer, producer or exporter intending to appeal the president's re-determination to the tribunal must publish a notice of intent to appeal in the Canada Gazette. In addition, a notice of intent to commence judicial review is to be served to both secretaries of the CUSMA countries. These procedures are outlined in section 36.04 of the Special Import Measures Regulations and subrule 38(1)(a) of the CUSMA Article 10.12 Binational Panel Rules. Both of these notices are to be submitted within 30 days following the date of the CBSA's letter containing the re-determination after the day on which the notice of the re-determination is received by the government of the CUSMA country.\n- A binational panel review must not have been requested and the 30-day limitation period for requesting such a review has expired.\n64. If these conditions are met, a person may file a notice of appeal in writing with both the CBSA and the tribunal within 90 days after the date of the re-determination in question.", + "history": "", + "last_amended": "2025-09-19", + "current_to": "2025-09-19", + "citation": "Memorandum D14-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html" + }, + { + "id": "dmemo-D14-1-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act , sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, 77.12, and 96.1\n- Special Import Measures Regulations , sections 36.04, 46 to 52\n- Federal Courts Act , sections 18 and 28\n- Customs Act : PART II - Importation (continued) - Accounting and Payment of Duties (continued)\n- Interest Rate for Customs Purposes Regulations\nRelated D memoranda\n- Memorandum D14-1-7 : Assessment and Payment of Duties Under the Special Import Measures Act\n- Memorandum D17-2-1 : Adjusting Commercial Accounting Declarations\nSuperseded D memorandum\nD14-1-3 dated October 21, 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-09-19", + "current_to": "2025-09-19", + "citation": "Memorandum D14-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-3-eng.html" + }, + { + "id": "dmemo-D14-1-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-7", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-07-12", + "current_to": "2025-07-12", + "citation": "Memorandum D14-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html" + }, + { + "id": "dmemo-D14-1-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-7", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to clarify the rate of exchange applicable to a currency when calculating the anti-dumping or countervailing duties due. Note: Further information on procedures regarding bonds and security is being drafted by the CBSA. Consult the User Guide – Post financial security for SIMA provisional duties for more information on how to post financial security for SIMA provisional duties. Please direct any questions on bonds and security to the Border Information Service .", + "history": "", + "last_amended": "2025-07-12", + "current_to": "2025-07-12", + "citation": "Memorandum D14-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html" + }, + { + "id": "dmemo-D14-1-7-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-7", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Provisional Duty\n1. Generally, where the President of the CBSA (President) makes a preliminary determination of dumping and/or subsidizing in respect of any goods, goods of the same description that are imported into Canada are subject to provisional duty during the provisional period.\n2. However, if, in making a preliminary determination, the President determines that the margin of dumping of, or the amount of subsidy on, the goods of a particular exporter is insignificant, provisional duties will not be imposed on goods of the same description imported into Canada during the provisional period. The investigation in respect of those goods will continue. A margin of dumping of less than 2% of the export price and an amount of subsidy of less than 1% of the export price are normally considered insignificant.\n3. Where provisional duties are imposed, the provisional duty is the amount equal to the estimated margin of dumping and/or the estimated amount of subsidy on the imported goods.\nLiability for provisional duty\n4. The importer becomes immediately liable for payment of provisional duty upon the importation of goods subject to such duty during the provisional period. The provisional period commences on the date a preliminary determination of dumping and/or subsidizing is made and ends on the earlier of the date the President terminates the investigation in respect of goods of a particular exporter(s) or on the date that the Canadian International Trade Tribunal (Tribunal) makes a finding regarding injury (within 120 days from the date of the CBSA’s preliminary determination). For greater certainty, provisional duty is assessed on goods released until the day the Tribunal makes it finding, including that day of the Tribunal’s decision.\n5. A liability for payment of provisional duty also arises where a Tribunal finding of no injury has been reviewed and the matter was referred back to the Tribunal for reconsideration by a binational dispute settlement panel (panel) or a court decision (see Special Circumstances section). In such situations, provisional duty is re-imposed retroactive to the date of the preliminary determination of dumping and/or subsidizing. The liability for payment of provisional duty ends on the day the Tribunal confirms its original finding or makes a new finding.\n6. All active cases for which provisional duty is applicable are listed on the Measures in Force web page.\nPayment of provisional duty\n7. the importer of goods imported during the provisional period shall, at the time of accounting of the goods:\n- pay the determined amount of provisional duty; or\n- post security sufficient to cover the determined amount of provisional duty payable.\n8. A combination of the above mentioned methods is not possible.\n9. The CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including provisional duties. For assistance in properly completing accounting documents and the payment of provisional duty, importers and brokers should consult the Guide for Self-assessing SIMA duties .\n10. Where an importer or broker has goods released prior to payment of duties, according to subsections 32(1) and (2) of the Customs Act , goods subject to provisional duty may also be released in the same manner under the same conditions. For more information, please consult Memorandum D17 1-5: Registration, Accounting and Payment for Commercial Goods .\nPosting of security for provisional duty\n11. In general, security should be posted prior to an importation during the provisional period. However, security is acceptable for retroactive application to goods for which provisional duty was applicable. Where provisional duty was already paid, it can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n12. Security must be in the form of surety bonds. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n13. If before the final Tribunal decision concerning injury is made, it is discovered that an accounting document does not include the provisional duty which is properly due and the importation is covered by a bond, a “non-revenue” Statement of Adjustment (SOA) via CARM, shall be used to inform the importer and/or broker, and the SIMA Compliance Unit will adjust the remaining balance of the security accordingly.\nReview of Provisional Duty\nTermination/Finding of no injury/threat of injury\n14. Where either the President terminates the investigation in respect of goods of an exporter(s) or the Tribunal finds that the dumping and/or subsidizing:\n- has not caused injury and is not threatening to cause injury (no injury) or\n- is threatening to cause injury (threat of injury),\nprovisional duty paid will be refunded, the balance of the security posted will be adjusted or the security posted will be returned to the Surety, as appropriate.\n15. Where the Tribunal finds that there is a threat of injury to the domestic industry, anti-dumping and/or countervailing duties will be applicable on goods released from customs after the date of the finding. Please consult the Anti-dumping and Countervailing Duties section for more information.\n16. Where the provisional duty was paid, the refund will include applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\nFinding of injury\n17. For those goods that were released during the provisional period and were subject to provisional duty, a designated officer will make a determination of the anti-dumping and/or countervailing duties payable within six months of the date of the Tribunal order or finding, pursuant to section 55 of SIMA. These duties cannot exceed the amount of provisional duty paid or payable.\n18. Where the provisional duty was paid, and the anti-dumping and/or countervailing duties are less than the provisional duty collected, the difference will be refunded. The refund will include the amount to be refunded plus applicable interest, calculated for the period between the time duty was paid and the time it is returned. See the, Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page for additional information on the calculation of interest.\n19. Security posted to cover provisional duty payable will be held until the anti-dumping and/or countervailing duties have been paid. Under no circumstances will the bond be used to cover goods released after the date of the Tribunal’s decision.\n20. The CBSA will issue a Statement of Adjustment (SOA) respecting the designated officer’s determination pursuant to section 55 of SIMA . In certain circumstances, a letter will also be sent to the importer explaining the assessment(s) in more detail.\n21. A re-determination of the normal value, the export price, or the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s injury finding can be requested in relation to the determination made pursuant to section 55 of SIMA. For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n22. The assessment of anti-dumping or countervailing duty for goods imported during the provisional period will normally be based on the normal values, export prices and amounts of subsidy determined at the time of the CBSA ’s final determination. Where the values established at the CBSA ’s final determination are not considered a reasonable basis for the assessment of duty for goods imported during the provisional period because of significant changes in the exporter’s costs and/or market conditions, a re-investigation will be initiated. The purpose of the re-investigation is to establish new values based on the changed costs and/or conditions. These new values will be used to make the assessments of anti-dumping and/or countervailing duties for goods imported during the provisional period.\n23. For more information on re-investigations, please refer to Memorandum D14-1-8: Re investigation Policy - Special Import Measures Act (SIMA) .\nAnti-dumping and Countervailing Duties\n24. Dumped or subsidized goods imported into Canada of the same description as the goods named in a Tribunal order or finding of injury or threat of injury are subject to anti-dumping and/or countervailing duties. Anti-dumping duty is equal to the margin of dumping, which is the amount that the normal value exceeds the export price of the imported goods. Countervailing duty is equal to the amount of subsidy on the goods. The duty assessed will normally be based on the most recently calculated normal values, export prices or amounts of subsidy.\n25. For certain goods such as capital goods, the amount of anti-dumping duty and/or countervailing duty payable cannot be conclusively established prior to the entry of the goods. In such instances, the CBSA may require access to information relating to actual production costs, as well as other information relevant to determine the normal value, the export price, or the amount of subsidy not normally available or verifiable in advance of importation. Under certain circumstances, the CBSA may provide the exporter and importer with an estimate of the assessment, based on information provided in advance of actual production and shipment. The provision of such an estimate is not to be construed as limiting the CBSA in determining the actual assessment on the goods as provided for in SIMA .\nLiability for anti-dumping and countervailing duties\n26. The importer becomes immediately liable for payment of anti-dumping and/or countervailing duties upon the importation of goods subject to such duty. The liability for payment commences on goods released from customs on the day after the date of the Tribunal finding of injury or threat of injury and remains until the finding is altered, rescinded or expires.\n27. Where the Tribunal finds that injury has been caused by massive importations of dumped and/or subsidized goods, the importer is liable for anti-dumping and/or countervailing duties in respect of all of the subject goods released in the period commencing 90 days prior to the preliminary determination of dumping or subsidizing and ending on the date of the preliminary determination. When the Tribunal makes such a finding, retroactive assessments of anti-dumping and/or countervailing duty are made on the subject goods.\n28. Liability for payment of anti-dumping and/or countervailing duties also arises where a panel or court has reviewed a decision by the Tribunal to rescind an injury order, and a panel or court has referred the rescinding order back to the Tribunal for reconsideration (see Special Circumstances section). The liability for payment of anti-dumping and/or countervailing duties recommences on the day the order is referred back, and remains unless the Tribunal, on reconsideration, confirms its rescinding order or makes a new rescinding order.\n29. Where, on reconsideration of a rescinding order following a referral back by a panel or court, the Tribunal makes a new order continuing the order in force, with or without amendment, the new order takes effect from the date of the original rescinding order. In these circumstances, anti-dumping and/or countervailing duties become payable retroactively on goods described in the new order that were imported during the period commencing on the date that the Tribunal rescinded the order and ending on the date that a panel or court referred the matter back to the Tribunal.\nLiability for anti-dumping and countervailing duties – circumvention\n30. Where a finding of circumvention has been made by the CBSA , the Tribunal will amend the order or finding to include the goods whose importation was found to constitute circumvention. The liability for the payment of anti-dumping and/or countervailing duties will be extended to goods of the same description as those goods, commencing on the day after the Tribunal amends the order or finding to that effect. This liability for duties remains until the order or finding is altered, rescinded or expires.\n31. Additionally, in these circumstances, anti-dumping and/or countervailing duties will be imposed retroactively on those goods that were imported on or after the day the anti-circumvention investigation was initiated. In accordance with section 55.1 of SIMA , this retroactive assessment of duties will be completed by a designated officer within six months of the Tribunal’s amendment.\n32. The CBSA will issue a SOA respecting the designated officer’s determination pursuant to section 55.1 of SIMA. A re-determination of the normal value, the export price, the amount of subsidy, or whether the imported goods are of the same description as the goods named in the Tribunal’s order can be requested in relation to the determination made pursuant to section 55.1 of SIMA . For more information on re-determinations, please refer to the Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\nPayment of anti-dumping and countervailing duties\n33. Anti-dumping and/or countervailing duties must be paid when accounting for the goods subject to such duty. Payments are made in the same way and within the same prescribed time as customs duties are paid: on the payment due date following the billing cycle within which the goods were accounted for. CBSA Assessment and Revenue Management (CARM) is the official system of record for the collection of duties and taxes, including anti-dumping and countervailing duties.\n34. In the case of an expedited review, a bond may be posted to cover anti-dumping and countervailing duties (see Special Circumstances section).\n35. For assistance in properly completing accounting documents and the payment of anti-dumping and/or countervailing duties, please consult Memorandum D14-1-2, Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established under the Special Import Measures and the Guide for Self-assessing SIMA duties .\n36. Pursuant to section 56 of SIMA , a CBSA officer may, within 30 days after the goods have been accounted for, determine:\n- the normal value;\n- the export price;\n- the amount of subsidy;\n- the amount of export subsidy; and\n- whether the goods are of the same description as those described in the Tribunal’s order or finding.\n37. Where, in the case of any imported goods, a determination pursuant to section 56 is not made within 30 days, that determination is deemed to have been made on the 30th day after the goods were accounted for and in accordance with any representations made by the person accounting for the goods at the time of accounting.\n38. Where a CBSA officer makes a determination pursuant to section 56, and the proper amount of anti-dumping duty or countervailing duty was not paid, the CBSA will demand payment on a SOA. If it is determined that the importer overpaid the anti-dumping or countervailing duty, a SOA will be issued and the overpayment will be refunded.\n39. A designated officer or the President may re-determine the normal value, the export price, or the amount of subsidy of any goods, or whether the imported goods are the same as the goods described in an injury finding of the Tribunal, within two years of the determination made pursuant to section 56 of SIMA .\n40. The importer of the goods may, within 90 days after the date of the determination or re-determination made by the CBSA, make a request for a re-determination of the determination or re-determination, if the importer has paid all duties owing on the goods. In the case of goods of a CUSMA country, the government of that CUSMA country or the producer, manufacturer or exporter of the goods, if they are of that CUSMA country, may also file a request. These requests will be reviewed whether or not the importer has paid the duties owing on the goods. The procedures for such requests are outlined in Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n41. Subject goods imported after the Tribunal’s injury finding will normally be assessed anti-dumping or countervailing duty based on the values determined at the time of the final determination until these values are revised. The revised normal values, export prices, or amounts of subsidy will apply to all importations of goods released on or after the date the review is concluded or the date of a decision letter to the exporter, whichever occurs first. For more information on reviews, please refer to Memorandum D14-1-8: Re-investigation and Normal Value Review Policy – Special Import Measures Act (SIMA) .\nPayment of duties during expiry review process\n42. SIMA duties shall be assessed on imported subject goods released on or before the expiry date of a SIMA measure in force. The Tribunal will issue a notice of initiation of an expiry review before the expiry date of an order or finding. The expiry review process commences when the Tribunal sends its notice of expiry review. The President of the CBSA then has 150 days to determine whether the expiry of the order or finding is likely to result in the continuation or resumption of dumping or subsidizing. If the President determines that the expiry of the order or finding in respect of any goods of a country is likely to result in a continuation or resumption of dumping and/or subsidizing of the goods, the Tribunal has 160 days from the President’s notice to determine whether the expiry of the order or finding is likely to result in injury or retardation to the domestic industry. During the expiry review, anti-dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent review.\n43. Where the President determines that the expiry of the order or finding in respect of any goods is unlikely to result in the continuation or resumption of dumping and/or subsidizing, or the Tribunal determines that the expiry of the order or finding in respect of any goods is unlikely to result in injury to the domestic industry, the order will be rescinded and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\n44. Where the President determines that the expiry of the order or finding in respect of any goods is likely to result in the continuation or resumption of dumping and/or subsidizing and the Tribunal determines that the expiry of the order or finding in respect of those goods is likely to result in injury to the domestic industry, the order or finding will be continued, with or without amendment. Anti- dumping and countervailing duties will continue to be payable based on the values determined in the investigation or most recent administrative review while the order is in effect.\n45. The Tribunal may terminate an expiry review at any time if, in the Tribunal’s opinion, the review is not supported by domestic producers. Upon terminating a review, the Tribunal shall without delay cause notice of the termination to be given to the President. Generally, the Tribunal considers the failure of domestic producers to file notices of participation with the Tribunal or to substantially participate in the expiry review process as an indication that the review is not supported (for more information on that topic, refer to the Tribunal Web Site).\n46. When an expiry review terminates, the SIMA measure will be deemed to have been rescinded after the expiry date, and all anti-dumping and countervailing duties paid in respect of goods that were released after the date that the most recent order or finding was scheduled to expire will be returned.\nPayment of duties during interim circumvention review and exemption review processes\n47. During an interim review of the CBSA ’s finding of circumvention, anti-dumping and countervailing duties will continue to be payable. Upon completion of the review, the CBSA will either rescind the decision or confirm it, with or without amendment. Where the CBSA rescinds the decision or amends the decision to exclude certain goods, the Tribunal will amend its order or finding and duties will cease. Alternatively, where the CBSA confirms the decision in respect of some or all of the goods, duties will continue to be imposed on those goods.\n48. During an exemption review, anti-dumping and countervailing duties will continue to be payable on the goods from the exporter involved in the review. Upon completion of the review, the CBSA will determine whether the importation of goods from the exporter constitutes circumvention. If the CBSA determines that no circumvention is occurring and that the goods from the exporter are exempt from the extension of duties, the Tribunal will amend its order or finding and duties on goods from that exporter will cease. If the CBSA determines that circumvention is occurring and that the goods from the exporter are subject to the extension of duties, duties will continue to be imposed on goods from that exporter.\nLate payment of duties\n49. Any person who fails to pay anti-dumping duty, countervailing duty, provisional duty, or post security within 30 days of the payment due date will be required to pay, in addition to the amount owing, interest on the amount outstanding.\n50. If a re-determination results in additional duty owing, the CBSA issues a SOA . Interest on the amount owing is charged at the specified rate for the period beginning on the first day after the day the person became liable to pay the amount (i.e. the payment due date) and ending on the date of the SOA . Failure to pay the total amount shown on the SOA within 30 days of the date of decision will result in additional interest charges issued under the Customs Act .\n51. For additional information on the calculation of interest, please refer to Interest Rate for Customs Purposes Regulations , the Interest Rates Table web page, and the Customs Interest Calculation Program web page.\nAccounting for SIMA within CARM\n52. The CARM system, as the CBSA ’s official system of record for the collection of duties and taxes, is intended to facilitate the calculation and payment of duties and taxes, including SIMA duties. In addition to the general requirements for submitting a Commercial Accounting Declaration (CAD) as discussed in Memorandum D17-1-5: Accounting for Commercial Goods and Memorandum D17-1-10, Coding of Customs Accounting Documents , an importer of goods that is subject to a SIMA measure in force must correctly input:\n- SIMA Invoice Price (the exporter’s sale price to the importer or importer’s purchase price, whichever is less, in accordance with SIMA sections 24 and 25. This may come from the bill of sale.),\n- SIMA Invoice Price Currency (currency in which the sales were transacted),\n- SIMA Export Value Deduction (export charges to be deducted from the invoice price, in accordance with SIMA sections 24-28),\n- SIMA Quantity (amount imported),\n- SIMA Unit of Measure (UOM) if applicable to the Measure in Force (MIF) (such as kilograms, tonnes, pieces, etc.),\n- SIMA Date of Sale (the date goods were sold to the importer),\n- SIMA Exporter ID if specific normal values apply (see the appropriate MIF page ),\n- Model ID if specific normal values, are applicable,\n- MIF Code (the applicable measure in force, see the appropriate MIF page ),\n- Incoterms® (standard terms identifying the roles and responsibilities of sellers and buyers), and\n- whether security (surety) is used on the shipment.\nThe Self-Declare SIMA checkbox is to be used to self-declare SIMA duties higher than those calculated by CARM . Improper completion of the CAD , particularly for SIMA -specific fields, will result in incorrect calculations of SIMA duties in CARM .\n53. Importers and brokers should refer to the Get Started with CARM guide, CARM Client Portal (CCP) Onboarding Documentation , and the Guide for Self-assessing SIMA duties for more information on these fields and their importance.\nExchange Rate for SIMA Purposes\n54. Sections 44 and 45 of the Special Import Measures Regulations provide that the rate of exchange used in the administration of SIMA shall be the rate on the date of sale of the goods to Canada or, where sufficient information has not been provided or is not available when the goods are released from customs or enter a warehouse to enable the calculation to be made on the basis of the date of sale, the date of direct shipment to Canada shall be used in place of the date of sale. The rate of exchange for a particular date is determined by regulations established under the authority of the Currency Act , and in accordance with the Currency Exchange for Customs Valuation Regulations (CECVR). The rate established under the CBSA Assessment and Revenue Management (CARM) follows these regulations and must be the rate to be used. In instances where CARM exchange rates are not available, the Bank of Canada (BOC) rate, or as quoted by the Financial Times of London (FTL), in that order. would be used.\n55. In rare situations, an importation may be directly linked to a sale of foreign currency on forward markets. In such circumstances, the rate of exchange in the forward sale of currency shall be used in place of the rate of exchange on the date of sale. Where an importer claims entitlement to such a rate, the SIMA Compliance Unit should be contacted using the following email: SIMA_Compliance-Observation_LMSI@cbsa-asfc.gc.ca .\n56. Information on exchange rates is disseminated through CARM .\n57. Importers of any goods that are subject to provisional, anti-dumping and/or countervailing duties should ensure that the date of sale is indicated in the customs documentation.\n58. In accordance with subsection 2(1) of SIMA , “sale” includes leasing and renting, an agreement to sell, lease or rent and an irrevocable tender. Consequently, the date of the agreement to sell, lease or rent or the irrevocable tender is the date of sale to be used.\n59. The date of direct shipment is normally the date of shipment indicated on the invoice.\nCurrent anti-dumping and countervailing measures in force\n60. For information on current measures in place, product descriptions, exclusions, dates on which duties are applicable and other information that will help you determine whether your imported goods are subject to SIMA duties, please consult the CBSA ’s Measures in Force web page.\nSpecial Circumstances\nExpedited review\n61. Where certain criteria are met, an expedited review may be promptly conducted for a new exporter, for the purposes of establishing normal values or amounts of subsidy. Where goods, subject to SIMA duties that are released during an expedited review (excluding expedited reviews under subsection 13.2(1.1) of SIMA for goods that were found to be circumventing an order or finding), the importer can post security to cover the anti-dumping and/or countervailing duties payable during the expedited review. Surety bonds are the only acceptable form of bonds for SIMA purposes.\n62. In general, security should be posted prior to an importation during the expedited review period. However, security is acceptable for retroactive application to goods for which duties were applicable. Following the initiation of the expedited review, duties already paid can be returned at the request of an importer following the posting of security. In this case, no interest will be paid thereon.\n63. At the conclusion of the expedited review, designated officers will finalize the assessments of anti dumping and/or countervailing duties. Security posted to cover anti-dumping and/or countervailing duties payable will be held until the duties have been paid.\n64. To benefit from an expedited review, an exporter of goods for which there is a measure in force is required to obtain an Exporter ID comprised of a Business Number and Program Account (BN15) generated by the Canada Revenue Agency. An Exporter ID and Model IDs are required to give effect to specific normal values, export price deductions and/ or amounts of subsidy, and to allow for the application of surety..\nFederal court or binational panel review of a Tribunal order or finding\n65. An order or finding of the Tribunal may be set aside following an application under section 96.1 of SIMA or pursuant to the provisions of the Federal Courts Act . Where the decision is set aside and referred back, section 44 of SIMA requires that the inquiry be recommenced by the Tribunal. Should the decision be set aside but not referred back, the Tribunal is authorized to decide, within 30 days, whether or not to recommence its inquiry. More information on the Tribunal’s procedures can be found on the Tribunal’s website .\n66. Under subsection 77.016 of SIMA , orders or findings of the Tribunal relating to goods of a CUSMA country can be referred by a binational panel back to the Tribunal, which shall then take action under SIMA that is not inconsistent with the decision of the panel.\n67. The referral back by the Federal Court or a binational panel of a no injury finding results in the re -imposition of provisional duty.\n68. If the Tribunal confirms that the dumping and/or subsidizing has not caused and is not threatening to cause injury or finds that the dumping and/or subsidizing is threatening to cause injury, the provisional duty paid will be refunded or security posted will be returned. If the Tribunal makes an injury finding, duty will be refunded or collected in accordance with the CBSA’s final determination, as laid out previously in the Review of Provisional Duty .\n69. Where a Tribunal’s order rescinding an order or finding is set aside, payment of duties recommences on the day the order is set aside, and remains unless the Tribunal, on reconsideration, confirms or makes a new order. Where the Tribunal makes a new order continuing the order or finding, duties are payable retroactively on goods imported commencing on the date that the Tribunal previously rescinded the order. Where the Tribunal, on reconsideration, confirms the order rescinding an order or finding, any anti -dumping and/or countervailing duties paid will be refunded.", + "history": "", + "last_amended": "2025-07-12", + "current_to": "2025-07-12", + "citation": "Memorandum D14-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html" + }, + { + "id": "dmemo-D14-1-7-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-7", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Special Import Measures Act\n- Currency Act\n- Federal Courts Act\n- Customs Act\n- Special Import Measures Regulations\n- Interest Rate for Customs Purposes Regulations\nSuperseded memoranda D\nD14-1-7 dated October 2024\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-07-12", + "current_to": "2025-07-12", + "citation": "Memorandum D14-1-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-7-eng.html" + }, + { + "id": "dmemo-D14-1-8-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers and exporters of commercial goods. Key content: Administrative reviews of normal values, export prices and/or amount of subsidy under the Special Import Measures Act. Keywords: Special Import Measures Act (SIMA); imports; SIMA values; administrative reviews; normal values; export prices; amounts of subsidy; trade.", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-8-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Policy overview\n- Conducting administrative reviews\n- References\n- Contact us", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-8-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "1. This document reflects a change in approach from an ad hoc system to an annual review system for the administrative conduct of Special Import Measures Act ( SIMA ) value updates. This change aims to ensure more consistent and accurate maintenance of SIMA values to support the enforcement of CITT findings and orders. This document has also been updated to reflect the introduction of the CBSA ’s Anti-dumping and Countervailing E-filing Web Application.", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-8-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "Policy overview", + "part": "", + "division": "", + "heading": "", + "text": "2. The Canada Border Services Agency ( CBSA ) recognises the need to keep normal values, export prices, and amounts of subsidy (collectively, “ SIMA values”) current to ensure effective enforcement of CITT findings and orders.\n3. The CBSA will review SIMA values annually, monitoring market dynamics to identify changes that may necessitate updates.", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-8-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "Conducting administrative reviews", + "part": "", + "division": "", + "heading": "", + "text": "4. Where updates to SIMA values are necessary, the CBSA will conduct administrative reviews. These reviews involve issuing a request for information ( RFI ) and following a tiered review process that considers the complexity of the required update. Further details on the tiered review process are set out below.\n5. Exporters are advised to adjust their selling prices to Canada in response to changes in market conditions, prices, costs, and terms of sale that could reasonably be expected to impact values. This ensures that the export price of subject goods sold to Canada reflects domestic selling prices and/or cost increases.\n6. Under the Special Import Measures Act, the CBSA has and uses the authority to administer retroactive duty assessments when exporters do not adjust selling prices accordingly.\nConsiderations for administrative review\n7. The CBSA will annually review SIMA measures to determine if updates to SIMA values are required. In making this determination, the CBSA may consider these factors among others:\n- Volume of imports\n- Changes affecting ministerial specifications\n- Changes in market conditions and/or the provision of subsidies\n8. If updates are required, the CBSA will request information from all known parties to the proceeding. Responses to these requests must be complete, verifiable, and provided within the specified time frame.\nProcedures for exporters without specific SIMA values\n9. The CBSA will notify all known exporters to whom the administrative review applies of the initiation of administrative reviews and will post these notifications on the CBSA ’s website. Any exporters that have not been notified and wish to participate can communicate with the SIMA Registry and Disclosure Unit .\nScope of administrative review\n10. Each administrative review will examine dumping and subsidy issues separately. The CBSA will evaluate the factors listed in paragraph 7 when determining whether to initiate an administrative review.\n11. In an administrative review, the CBSA is not bound by the methodologies used in previous proceedings to determine normal values, export prices and/or amount of subsidy. This means the CBSA may adjust its methodologies based on the facts and circumstances of the case. For subsidy updates, the CBSA will determine if existing programs have ended, or if amounts of subsidy have changed. Supplemental questionnaires may be issued on any relevant matter arising during the review.\nAdministrative review process\n12. If an update is required, the CBSA will notify all known parties to the proceeding, which may include domestic producers, unions, trade associations, importers, exporters, and foreign governments.\n13. Notices of the administrative review initiation and schedule of key dates, including deadlines for responses to RFIs, will be published on CBSA ’s Dumping and subsidy administrative reviews webpage. Late or incomplete submissions may not be considered and a ministerial specification may apply.\n14. The CBSA will establish deadlines, as well as an anticipated date for closing the administrative record after which no new or unsolicited information will be accepted.\nTiered review process\n15. To manage different case complexities, the CBSA will conduct reviews through a tiered process. Each tier considers factors such as the novelty of the information, as well as the completeness and reliability of received information. The tiers are as follows:\n- Tier 1: CBSA conducts and concludes the review without further input when: Information received aligns among interested parties Limited models from a cooperative exporter require SIMA values, or new product models need values Insufficient information is received from necessary parties (should this occur, the proceeding will cease for the deficient exporters)\n- Tier 2: CBSA conducts further analysis and seeks additional input where necessary, for example to address discrepancies or to clarify certain information.\n- Tier 3: CBSA conducts further analysis, comprehensive verification and seeks additional input to resolve complex issues, which may include consideration of new information on non-market economic conditions and/or particular market situations.\nNotification of review results\n16. All notified parties will be informed of the review’s results. The CBSA will publish a public notice of the conclusion on its website.\n17. Generally, new SIMA values will apply to goods released from customs on or after the administrative review’s conclusion date or the date of the exporter’s decision letter, whichever comes first. For details on the disclosure of SIMA values to importers, refer to Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act .\nUse of review information for re-determinations\n18. Information gathered during administrative reviews may be used in ongoing or future re-determinations by the CBSA by the date the review concludes. For re-determinations and appeal procedures, consult Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act .\n19. SIMA values are typically provided in the domestic currency of the exporting or originating country. If the exchange rate is unstable and would require frequent updates, SIMA values may instead be provided in Canadian dollars. Ministerial specification 20. Ministerial specifications may apply to exporters who participate in a review but have not provided sufficient information or failed to meet submission deadlines. Specifications are also used for new products and exporters entering the market after a review. The notice of conclusion will detail how values will be determined using ministerial specifications, and this information will be posted on the CBSA ’s SIMA webpages. Making representations 21. Interested persons may make representations regarding the need to update SIMA values for specific measures. These should be sent to the SIMA Registry and Disclosure Unit. Submissions should identify the applicable measure and provide relevant available information to demonstrate the need for an update. Evidence may include, but is not limited to: Changes in domestic selling prices Increase in import volumes Changes in cost of production Changes in distribution channels, including the involvement of related parties in sales to Canada Changes in market conditions Changes in amounts of subsidy received Changes in business names or corporate addresses New or expanded production facilities Mergers and acquisitions The CBSA has an Anti-Dumping and Countervailing e-Filing (ACE) Web Application, which is a 24/7 digital self-service tool that you can use to electronically submit documents that are related to an active proceeding under SIMA that is being managed by CBSA through the ACE Web Application, and easily upload large submissions in one transaction. The ACE Web Application is for complainants, counsel, or other interested parties (interested parties generally include Canadian producers and importers, as well as foreign exporters, and their representatives). To access the ACE Web Application and to register for an account, go to the CBSA’s ACE Web Application login page . More information ACE Web Application User Guide Accessibility Statement 22. Confidential information in representations must be accompanied by a non-confidential version. In order to be accepted and taken into consideration by the CBSA , an accompanying non-confidential version must contain sufficient detail to convey a reasonable understanding of the substance and the nature of the information submitted in the confidential version. The non-confidential version will be available to other interested persons, with confidential versions accessible to counsels with valid disclosure undertakings. For more information, refer to the CBSA 's Administrative Guideline for Submission of Confidential and Non-Confidential Information (Confidentiality and disclosure guidelines). 23. The CBSA will consider all representations and responses, factoring them into the decision-making process for the administrative review’s tier. The CBSA will ultimately decide on the initiation of an administrative review, notifying subscribers of the initiation through its email alert service and posting the decision on its website. References Consult these resources for further information. Applicable legislation Special Import Measures Act Related D memoranda Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Superseded D memoranda D14-1-8 dated January 13, 2025 Issuing office SIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch Contact us Contact border information services", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-8-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-8", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nSpecial Import Measures Act\nRelated D memoranda\n- Memorandum D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\nSuperseded D memoranda\nD14-1-8 dated January 13, 2025\nIssuing office\nSIMA Investigations Division Trade and Anti-dumping Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-10-21", + "current_to": "2025-10-21", + "citation": "Memorandum D14-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-8-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D14-1-9: Information Pertaining to the Acceptance, \nEnforcement and Renewal of Undertakings in Dumping and Subsidy \nInvestigations \nISSN 2369-2391 \nOttawa, October 21, 2024 \nInformation pertaining to the acceptance, enforcement and renewal of undertakings in dumping and \nsubsidy investigations. \nOn this page \n Updates made to this D-memo \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum is revised to reflect the updated procedures regarding surety during an undertaking. \nGuidelines and general information \nDefinition of an Undertaking in a Dumping Investigation \n1. An undertaking is an offer made voluntarily by an exporter to the President of the Canada Border \nServices Agency (President) to increase the selling price of goods so that the margin of dumping or the \ninjury to Canadian industry is eliminated. An undertaking takes the form of a written commitment to \nadhere to specific conditions in exporting goods subject to an investigation. Attached to this memorandum \nis an example of the information included in an undertaking in a dumping investigation. Although \nundertakings are tailored to the specific circumstances of each investigation, this example covers the \nessential features that must be addressed. \nDefinition of an Undertaking in a Subsidy Investigation \n2. In a subsidy investigation, an undertaking is a voluntary offer by a foreign government to: \n (a) eliminate the subsidy; \n (b) limit the amount of subsidy on the goods exported; \n (c) limit the quantity of goods shipped to Canada that are subsidized; or \n (d) otherwise eliminate the injurious effects of the subsidizing. \n3. In a subsidy investigation, an undertaking can also be an offer made voluntarily by an exporter, with the \nwritten consent of the government of the country of export, to increase the selling price of the goods to the \nimporter so that the injurious effect of the subsidy is eliminated. \nEffect of the Acceptance of an Undertaking \n4. The collection of provisional duty, anti-dumping duty or countervailing duty under the Special Import \nMeasures Act (SIMA) is suspended and, except for the situation described in paragraph 17, the dumping \nor subsidy investigation is suspended. \nConsultations and Time Limit for Offering an Undertaking \n5. Before accepting an undertaking aimed at the elimination of injury, the Canada Border Services Agency \n(CBSA) normally consults with complainants to seek their views on the levels of pricing necessary to \neliminate the injury caused by the dumping or subsidizing. These consultations are general in nature \nbecause of the need to protect confidential information submitted by the exporter or foreign government. \nSuch discussions may not be needed before accepting an undertaking that proposes to eliminate the \nestimated margin of dumping or the amount of subsidy. \n6. An undertaking can only be accepted by the President after a preliminary determination of dumping or ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "subsidizing. The President will not accept an undertaking after the issuance of a final determination of \ndumping or subsidizing. \n\n7. Undertakings should be offered as early in the process as possible, and no later than 60 days after the \npreliminary determination of dumping or subsidizing, to allow sufficient time for a complete analysis. The \nexporter or the foreign government may revise undertaking offers after consultations with the CBSA. \n8. Any party who wishes to be notified when the CBSA receives an undertaking offer must inform \nthe CBSA that he/she wishes to be notified. The CBSA will notify those parties, as well as the office of the \nCommissioner of Competition and post notice on the CBSA website that an undertaking offer has been \nreceived. Interested parties have nine days from the day the CBSA receives the undertaking offer to \nprovide comments on its acceptability. The President is required to consider these representations before \ndeciding whether to accept the undertaking. \nRequirements \n9. Section 49 of SIMA contains the requirements for the acceptance of undertakings by the President. \n10. In a dumping investigation, written undertaking offers must be made individually by exporters involved \nin the investigation. The undertaking option may, however, be discussed with a representative from an \nassociation or a group of exporters. In a subsidy investigation, written undertaking offers must be made by \nthe government of the country of export or by the individual exporters with the consent of the government \nof the country of export. \n11. Undertaking offers by exporters in a dumping investigation, or by governments or exporters in a \nsubsidy investigation, must account for \"all or substantially all\" of the dumped or subsidized imports under \ninvestigation. The term \"all or substantially all\" is normally interpreted to mean 85 percent or more of the \nvolume of dumped or subsidized imports under investigation. However, representation of 85 percent of \nthe volume of dumped or subsidized goods does not necessarily mean that the undertaking will be \naccepted. For example, if an exporter not included in the 85 percent has the potential to ship large \nquantities of dumped goods to Canada, it may be concluded that the undertaking does not cover a \nsufficient percentage of the trade. \n12. In cases involving exports from more than one country, undertakings can be accepted from exporters \nin a dumping investigation, or governments or exporters in a subsidy investigation, representing \"all or \nsubstantially all\" of the imports from these countries collectively. Therefore, it is not always necessary to \nobtain undertakings from exporters or governments in each country covered by the investigation. \nHowever, undertakings cannot be accepted and the investigation suspended for some exporters or some \ncountries while the investigation continues for others. When the criteria to accept undertakings have been ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "met, the investigation is suspended for all exporters and countries. \n13. Price increases proposed in an undertaking must not be higher than necessary to eliminate the \nestimated margin of dumping in a dumping investigation or the estimated amount of subsidy in a subsidy \ninvestigation. \n14. Undertakings must be practicable to administer. To facilitate the administration of an undertaking, \nexporters in a dumping investigation, and foreign governments or exporters in a subsidy investigation, are \nrequired to provide information on their domestic markets and export sales to Canada and allow for \nverification of that information on a regular basis. \nAmendments of an Undertaking \n15. Once an undertaking is accepted, it can be amended at any time in accordance with its terms. \nAmendments are usually made to update the selling prices in the undertaking to reflect changes in market \nconditions. An undertaking can also be amended to cover exports of products included in the product \ndefinition of the goods under investigation but not already specified in the undertaking. \nConfidentiality of an Undertaking \n16. SIMA contains provisions for the treatment and disclosure of confidential information and non-\nconfidential information. An undertaking offer submitted to the CBSA for purposes of a proceeding under \nSIMA is subject to the confidentiality provisions of the Act and, therefore, must be accompanied by a non-\nconfidential edited version or a non-confidential summary of the offer. \nRequest to Complete the Investigation and the Inquiry \n17. When presenting an undertaking offer, an exporter in a dumping investigation, or a foreign \ngovernment in a subsidy investigation, can request that the investigation by the CBSA and the inquiry by \nthe Canadian International Trade Tribunal (Tribunal) be completed to make a final determination about \nwhether there is dumping or subsidizing and consequent injury. \n18. The request to complete the investigation must be presented to the CBSA simultaneously with the \nundertaking offer. At the same time, a request to complete the injury inquiry must also be made to the \nTribunal. \n19. If the Tribunal issues an injury finding, the undertaking remains in effect and, as long as the \nundertaking is complied with, no SIMA anti-dumping or countervailing duties are collected. As mentioned \n\nin paragraph 23, a finding of no injury by the Tribunal terminates the undertaking as well as the \ninvestigation. \nTermination of an Undertaking \n20. The President must terminate an undertaking if, within 30 days of the date of the notice of acceptance \nof the undertaking, but before a finding by the Tribunal, the President receives a written request to \nterminate the undertaking from: \n (a) an importer or an exporter of the goods or a complainant in a dumping investigation; or \n (b) an importer or an exporter of the goods or a government of the country of export or a \ncomplainant in a subsidy investigation. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "21. The President can also terminate an undertaking because the terms of the undertaking have been \nviolated or because of new information or changed circumstances. \n22. If the investigation continues while an undertaking is in place, as explained in paragraph 17, the \nundertaking would be terminated if the President ends the investigation in the following situations: \n In a dumping investigation, for situations where the investigation terminates against an exporter \nthat has an insignificant margin of dumping, the President will terminate the undertaking made by \nthat exporter. The President will then decide whether any remaining undertakings are still \nreasonable and can continue for the remaining exporters. \n In a subsidy investigation, for situations where the investigation terminates against an exporter that \nhas an insignificant amount of subsidy, the President will terminate the undertaking made by that \nexporter, if applicable. The President will then decide whether the undertaking provided by the \ngovernment of the country of export or for the remaining exporter(s) who entered into an \nundertaking with consent of the government of the country of export is still reasonable and can \ncontinue. \n23. If the investigation continues while an undertaking is in place and the Tribunal subsequently issues a \nfinding of no injury, the President will terminate the undertaking. \n24. Except where there is an injury finding in effect, an undertaking can be terminated at any time, if the \nPresident is satisfied that the dumping, subsidizing or injury would no longer exist if the undertaking were \nterminated. \nResumption of the Investigation \n25. If an undertaking is terminated for reasons mentioned in paragraphs 20 and 21, the President will \nresume the investigation from the point of suspension. \nAdditional Undertakings \n26. Except where there is an injury finding in effect, the President can accept an undertaking from an \nexporter or a government in a subsidy case, which has not previously offered an undertaking, provided \nthat the conditions for acceptance of an undertaking have been satisfied. These conditions are specified \nin paragraphs 9 to 14. \nReview and Renewal of an Undertaking \n27. Except where the Tribunal has made an injury finding, SIMA requires an undertaking to be reviewed \nby the President at least every five years to determine if it still serves the purpose for which it was \nintended. If so, it is renewed and the investigation continues to be suspended. If, on the other hand, the \nPresident determines that the undertaking is no longer required, it expires immediately. However, if the \nTribunal has issued an injury finding, the President cannot review the need for continuing the undertaking \nor allow it to expire. In this situation, the undertaking remains in place until the Tribunal rescinds its injury \nfinding. If the Tribunal does not review its finding within five years, the finding automatically expires and all ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "proceedings with respect to the investigation, including undertakings, are terminated. The President may, \nif necessary, terminate the undertaking at any time for the reasons contained in paragraph 21. In such a \nsituation, anti-dumping or countervailing duties are levied on all dumped or subsidized imports. See \nparagraphs 32 and 33 for details about liability for the payment of such duty. \n28. An application for a review by the Federal Court of Appeal or a review by a panel under the CUSMA of \na decision by the President to renew or not to renew an undertaking may be made under SIMA. \nSuspension of Collection of Provisional, SIMA Anti-dumping and Countervailing Duties \n29. Section 50 of SIMA states that once an undertaking is accepted, the investigation is suspended \nunless a request to complete the investigation is received, as explained in paragraph 17. Whether or not a \nrequest to continue the investigation is received, no provisional duty, SIMA anti-dumping duty or \ncountervailing duty is collected as long as the undertaking is in force and is complied with. This situation \ncontinues unless the undertaking is terminated because of a violation, new information, changed \n\ncircumstances or because a request to terminate has been received by a designated party, as described \nin paragraph 20. \nPosting of Bonds Before the Undertaking \n30. If an undertaking is accepted, the collection of provisional duty is suspended. If surety was posted to \ncover the provisional duty, the assessment of duty would result from the period between the preliminary \ndetermination and the acceptance of the undertaking. \nAny surety will remain in place until its termination date, at which point the duties for the assessed period \nmust be paid. The posted surety will be held until the anti-dumping and/or countervailing duties have been \npaid. \nShould the investigation recommence after the termination of the security, new surety would be required. \n31. Further information with respect to refunds of provisional duty and bonds may be found \nin CBSA Memorandum D14-1-7, Assessment and Payment of Duties Under the Special Import Measures \nAct. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released Before \nan Injury Finding by the Canadian International Trade Tribunal \n32. In accordance with section 4 of SIMA, liability for the payment of anti-dumping or countervailing duty, \nwith respect to any goods that are subject to an undertaking that has been terminated for a reason other \nthan a violation, and released before the finding by the Tribunal, begins on the day on which the \npreliminary determination was made and ends on the day that the undertaking was accepted. The liability \nto the CBSA for preliminary duties will restart on the day on which the notice of termination of the \nundertaking was given and ends on the day of the finding by the Tribunal. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "33. In accordance with section 4 of SIMA, liability for the payment of SIMA anti-dumping or countervailing \nduty, with respect to any goods that are subject to an undertaking that has been terminated because of a \nviolation and released before the finding by the Tribunal, begins on the day on which the preliminary \ndetermination was made and ends on the day that the undertaking was accepted. The liability to \nthe CBSA for preliminary duties will restart on the day on which the undertaking was violated or the \n90th day before the day on which notice of the termination of the undertaking was given, whichever date \nis later, and ends on the day of the finding by the Tribunal. \nLiability for Payment of SIMA Anti-dumping and Countervailing Duty for Goods Released After an \nInjury Finding by the Canadian International Trade Tribunal \n34. In accordance with sections 3 and 4 of SIMA, when goods are subject to both an undertaking and a \nfinding of injury by the Tribunal and are released after that finding, liability for the payment of SIMA anti-\ndumping or countervailing duty with respect to the subject goods begins when the undertaking is violated \nor when the President terminates the undertaking because of new information or new circumstances. \nAppendix A - Example format of an undertaking in a dumping \ninvestigation \nUndertaking offered by (name of company, country of origin/export) to the President of the Canada Border \nServices Agency. \n1. (Name and location of company), hereinafter also referred to as \"the Company,\" offers to the President \nof the Canada Border Services Agency, hereinafter also referred to as \"the President,\" the undertaking \ndescribed below and in appendices (make reference to the specific appendices attached, for \nexample: B, C, and D) which are attached to and form an integral part of this undertaking concerning \n(brief description of subject goods), as defined in paragraph 2, which are the subject of a dumping \ninvestigation initiated by the President on (date of initiation) and for which the President issued a \npreliminary determination of (dumping/subsidizing) on (date of the preliminary determination). \n2. This undertaking pertains only to those goods named by the President in the CBSA above-\nnoted preliminary determination. Such goods are defined as: \n(Product description as defined in the preliminary determination) and are referred to in this undertaking as \n\"the subject goods.\" \n3. The Company agrees not to sell the subject goods for export to Canada at prices lower than (state \nterms of undertaking, for example, specify whether prices are FOB (freight on board), CIF (cost, insurance \nand freight), and indicate location) prices stipulated in the grid in Appendix B. \n4. The Company agrees not to circumvent this undertaking by any means, including the sale or shipment \nof the subject goods to Canada through a subsidiary, branch, agent or other company, or by the shipment ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "of the subject goods to Canada from a country other than (country of origin/export). \n\n5. The Company agrees to provide to the Canada Border Services Agency, hereinafter also referred to in \nthis undertaking as \"the CBSA,\" copies of documents described in Appendix C. \n6. The Company agrees to provide on the Canadian customs invoice CBSA and/or the commercial \ninvoice submitted to meet the CBSA invoicing requirements, the information described in Appendix D. \n7. The Company agrees that before the execution of any sale for export to Canada of new products, \nmodels or sizes, which fall within the definition of the subject goods in paragraph 2, but are not referred to \nspecifically in Appendix B, to notify the CBSA of such sale, to provide any information that may be \nrequested by the CBSA at that time to determine an appropriate undertaking price, and to \namend Appendix B of this undertaking to include such new products, models or sizes. \n8. The Company agrees to provide such additional information, which may be required by the CBSA to \ndemonstrate adherence to this undertaking, and to permit, upon request, verification by CBSA officials of \nany such information provided. \n9. The Company agrees to inform the CBSA of any changes in circumstances from those that existed at \nthe time that this undertaking was accepted. This would include changes in domestic prices, unit costs \nand expenses (including freight and warehousing) or terms of delivery to Canada. The Company agrees, \nat the discretion of the CBSA, to amend this undertaking, including appendices, in whole or in part, to take \ninto account any such changes in circumstances. \n10. The Company agrees that this undertaking shall take effect (on the date of its acceptance by \nthe CBSA) and shall apply to all subject goods released by the CBSA on or after this date. \n11. The Company acknowledges the authority of the President to terminate this undertaking at any time \nafter its acceptance where the President: \n (a) is satisfied that the undertaking has been or is being violated; \n (b) is of the opinion that, as a result of new information not available at the time of the acceptance \nof the undertaking, the undertaking would have not been accepted; or \n (c) is of the opinion that, as a result of changed circumstances, the undertaking no longer fulfills its \nobjectives. \n12. The Company shall give the President written notice of its intention to withdraw from this undertaking \nat least 30 days before the date of such withdrawal. \n13. This undertaking shall be binding upon all successors and assignees of the Company. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n (Name(s) and title(s) of authorized officer(s) ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "14. This undertaking document and the attached Appendices B, C, and D are stamped \"confidential\" as \nthey contain sensitive commercial information relating to our business operations. \nAppendix B \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 3 of the undertaking, the Company agrees not to sell the subject goods \nto importers in Canada at prices lower than the prices stipulated in the following grid and as amended \nfrom time to time: \nUndertaking price grid \nProduct (class/model/number/size) Product Description Undertaking Price \n3. All prices are quoted in (state the currency of settlement and the unit of measure if appropriate), (state \nterms of sale, for example, specify whether prices are FOB, CIF, and indicate location). The selling prices \nin the undertaking price grid shall apply to shipments of the subject goods that are imported into Canada \n(on or after the date of acceptance of this undertaking by the President or such other date as may be \nappropriate). \n\nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix C \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission). \n2. In accordance with paragraph 5 of the undertaking, the Company agrees to provide the CBSA with the \nfollowing documents: \n (a) Each time there is a price change in the Company's domestic market, a copy of the notification \nletter, if any, sent to customers along with the revised price lists. These documents will be sent \nvia e-mail immediately to the attention of the Director of (Division), Trade and Anti-\ndumping Programs Directorate, accompanied by a covering letter referring to this undertaking. \n (b) An amended Appendix B will also be sent via e-mail at the same time as the transmittal is being \nmade, in accordance with paragraph (a) above. The amendment will reflect the revised undertaking \nprices calculated by (details regarding methodology used in amending Appendix B including an \nexplicit restatement of the terms of sale, currency of settlement and unit of measure, where \nrequired), to the current prices in effect as stipulated in the undertaking price grid contained in \nAppendix B; and \n (c) (State other documents which will be provided and when they will be provided.) These \ndocuments will be forwarded under a covering letter referring to this undertaking to: \nthe SIMA Registry by email: simaregistry-depotlmsi@cbsa-asfc.gc.ca. Hard copies are not \nrequired. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "Note: Email is not secure, and has a 10MB file transfer size limitation. For protected information \nand files larger than 10MB, please contact us via email to make arrangements on how to submit \nyour information. \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this () day of (), 20(). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nAppendix D \n1. This Appendix is attached to and forms an integral part of the undertaking submitted by (name and \nlocation of company) to the President of the Canada Border Services Agency, on (date of submission. \n2. In accordance with paragraph 6 of the undertaking, the Company agrees to provide on the Canadian \ncustoms invoice and/or the commercial invoice, submitted to meet Canadian customs invoicing \nrequirements with respect to each shipment of the subject goods, the following information: \n (a) Customer's order number and date of order; \n (b) Product (class/model/number/size, etc.); \n (c) Product description in sufficient detail to match the applicable description of the subject goods \nfound in the undertaking price grid in Appendix B; \n (d) Terms and conditions of sale; \n (e) Quantity of (product) in (unit of measurement) for each (class/model/number/size, etc.); and \n\n (f) Unit price of the (product) in (currency of settlement) for each (class/model/number/size, etc.). \n3. In addition, the Company agrees to certify on each document: \"These prices are in accordance with \n(name of company)'s current undertaking accepted by the President of the Canada Border Services \nAgency, on (date of acceptance by the President).\" \nIn witness whereof the Company has hereto affixed its corporate seal, attested by its duly authorized \nofficer(s) on this ( ) day of ( ), 20( ). \n Name of company \n Seal \n Signature of witness \n Name and title of witness \n Signature of authorized officer(s) \n Name(s) and title(s) of authorized officer(s) \nReferences \nConsult these resources for further information. \nApplicable legislation \n Special Import Measures Act, sections 55, 56 to 61, 70, 75.1, 75.3, 77.01, 77.011, 77.012, 77.11, \n77.12, and 96.1 \n Special Import Measures Regulations, sections 36.04, 46 to 52 \n Federal Courts Act, sections 18 and 28 \nSuperseded D-memoranda \nD14-1-3 dated December, 2023 \nIssuing office \nPolicy Integration, Planning and Performance Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-9999. From outside \nCanada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available \nMonday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-\n335-3237. \nContact border information services \nRelated links ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D14-1-9-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D14-1-9", + "marginal_note": "Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations (part 10)", + "part": "", + "division": "", + "heading": "", + "text": " Memorandum D14-1-7 \n Memorandum D17-2-1 \n Interest Rate for Customs Purposes Regulations", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D14-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d14/d14-1-9-eng.html" + }, + { + "id": "dmemo-D16-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D16-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: General Key concepts: describes the administration and enforcement of surtax and safeguard orders under sections 53, 55(1), 60, 63, 68(1), or 78 of the Customs Tariff. Keywords: surtax, Customs Tariff, order in council, special measures, emergency measures, safeguard measures, surtax order, self-adjustment, re-determination, Customs Act", + "history": "", + "last_amended": "2024-10-31", + "current_to": "2024-10-31", + "citation": "Memorandum D16-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html" + }, + { + "id": "dmemo-D16-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D16-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines Notification of a Surtax Accounting for goods subject to a surtax order Reviews, self-adjustments, and re-determinations Amounts owing\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-31", + "current_to": "2024-10-31", + "citation": "Memorandum D16-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html" + }, + { + "id": "dmemo-D16-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D16-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- reflect the adoption of the CBSA Assessment and Revenue Management (CARM) portal\n- include a link to onboarding support documentation\n- include a link to the CARM Web page\nThese changes do not affect or change any of the existing policies or procedures.", + "history": "", + "last_amended": "2024-10-31", + "current_to": "2024-10-31", + "citation": "Memorandum D16-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html" + }, + { + "id": "dmemo-D16-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D16-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. A surtax is a duty imposed by Order in Council under sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff . The Order in Council (surtax order) sets out the amount of the surtax, the goods to which it applies, and, sometimes, its duration. A surtax can be levied in addition to customs duties imposed under the Customs Tariff .\n2. Imported goods may be subject to a surtax applied in accordance with the following special measures, and emergency measures (collectively referred to as surtax measures) as well as safeguards measures:\n- Subsection 53(2) can be used to impose a surtax in addition to customs duties on any goods to enforce Canada's rights under a trade agreement or to respond to acts of the government of a country that adversely affect trade in Canadian goods or services.\n- Subsection 55(1) can be used to impose a surtax as an emergency measure of a temporary nature, usually on imported goods causing or threatening serious injury to Canadian producers of like or directly competitive goods. Where imports from a free trade partner are excluded from a global surtax action, section 60 provides that such imports may subsequently be included, if there is a surge in the importation of these goods during the course of the action.\n- Subsection 63(1) provides for the extension of surtax order where it is necessary to prevent or remedy serious injury to Canadian producers.\n- Subsection 68(1) can be used to impose a surtax on prescribed agricultural goods. Before such an order is made, certain conditions of the Agreement on Agriculture of the World Trade Organization must be met.\n- Subsection 77.1(2) can be used to impose a surtax on goods originating in the People’s Republic of China that are being imported in such increased quantities or under such conditions as to cause or threaten to cause market disruption to domestic producers of like or directly competitive goods.\n- Subsection 77.6(2) can be used to impose a surtax on goods originating in the People’s Republic of China at any time it appears that an action causes or threatens to cause a significant diversion of trade into the domestic market in Canada.\n- Section 78(1) can be used to impose a surtax, in addition to the customs duties, on goods that originate in a specific country when Canada's financial position and its balance of payments require special measures for imports of goods from that country.\n3. The administration of a surtax order is the responsibility of the Canada Border Services Agency ( CBSA ).\n4. Section 17 of the Customs Act provides the CBSA the authority to assess a surtax, which is a duty within the meaning of the Customs Act.\nNotification of a surtax\n5. Every surtax order made by the Governor in Council is published in the Canada Gazette.\n6. The CBSA will issue a customs notice that will provide information about the imported goods subject to the surtax order, the information required to calculate the amount of surtax and any other relevant information, including the surtax or safeguard measure code for the purposes of the CBSA Assessment and Revenue Management (CARM) system.\nAccounting for goods subject to a surtax order\n7. The importer becomes liable to pay surtax on imported goods subject to a surtax order upon the importation of the goods.\n8. Payment of surtax is made in the same way and within the same prescribed time that customs duties and taxes are paid.\n9. Importers must declare imported goods as subject to a surtax when completing a Commercial Accounting Declaration ( CAD ) via CARM Client Portal ( CCP ), Electronic Data Interchange ( EDI ) or Application Programming Interface ( API ) and declare the applicable surtax or safeguard code. The surtax code can be found in the applicable Customs Notice. The amount of surtax owing is entered in field 85 “Surtax” of the Commercial Accounting Declaration. If importers elect to use the self-declare option in CARM, the amount of surtax owing must be calculated by the importer and entered in the Surtax field. Refer to Memorandum D17-1-5: Accounting for Commercial Goods , for additional information on accounting for the importation of goods. Refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , for additional information on completing a CAD. Refer to Memorandum D8-4-1: Information Pertaining to Remission Orders, for additional information on remission orders .\nReviews, self-adjustments, and re-determinations\n10. The imposition of a surtax is not subject to appeal under the Customs Tariff or the Customs Act . Accounting documents are normally reviewed by the CBSA to ensure that the correct amount of surtax was self-assessed by the importer. Determinations, re-determinations or further re-determinations made by the CBSA may be subject to appeal under the Customs Act .\n11. The CBSA may re-determine or further re-determine the origin, tariff classification, and/or value for duty on its own initiative or in response to a self-adjustment . In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of surtax.\n12. If an importer identifies that surtax is payable, they must submit a self-adjustment and declare the applicable surtax code. For more information on an importer’s obligation to submit self-adjustments refer to Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty . For more information on how to submit an adjustment refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n13. Where there is overpayment of surtax, an importer may submit an adjustment to request a refund of the amount overpaid. For instructions on how to submit an adjustment for commercial goods, please refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . For instructions on how to submit a refund for casual goods, please refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-Commercial Importations .\n14. Where an amount of surtax is to be refunded to the importer or is payable by the importer, the CBSA will issue a statement via CARM. This statement serves as a notice of assessment or refund by the CBSA in response to an adjustment request, or a review or re-determination initiated by the CBSA.", + "history": "", + "last_amended": "2024-10-31", + "current_to": "2024-10-31", + "citation": "Memorandum D16-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html" + }, + { + "id": "dmemo-D16-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D16-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-4-1: Information Pertaining to Remission Orders\n- Memorandum D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\nSuperseded D memoranda\nMemorandum D16-1-1 dated August 17, 2018\nIssuing office\nSIMA Policy and Advisory Unit Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-31", + "current_to": "2024-10-31", + "citation": "Memorandum D16-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d16/d16-1-1-eng.html" + }, + { + "id": "dmemo-D17-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Documentation Requirements for Commercial Shipments", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, September 29, 2015\nThis document is also available in PDF (100 Kb) [ help with PDF files ]\nIn Brief\n1. This memorandum has been revised to incorporate policy updates for the Canada Border Services Agency (CBSA) transmitting information from office to office, term changes resulting from the implementation of the eManifest project, and program name changes resulting from reorganization within the CBSA . 2. In accordance with the above, the following changes have been made: (a) New tariff example provided; (b) Organizational changes within the CBSA ; and, (c) Memorandum updated to current electronic standards.\nThis memorandum outlines and explains the Canada Border Services Agency's (CBSA) policies and procedures for presenting the import documents required for obtaining release and accounting for commercial shipments.\nFor most commercial shipments, it is the carrier who reports the arrival of the shipment and provides the proper information according to the mode of transportation. The importer, the owner, or the broker submits the release and accounting documents. These documents may vary depending on the release service option chosen by the client. In the courier stream, it is the courier who submits the release documentation.", + "history": "", + "last_amended": "2015-09-29", + "current_to": "2015-09-29", + "citation": "Memorandum D17-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html" + }, + { + "id": "dmemo-D17-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-1", + "marginal_note": "Legislation", + "part": "Documentation Requirements for Commercial Shipments", + "division": "", + "heading": "", + "text": "Accounting for Imported Goods and Payment of Duties Regulations", + "history": "", + "last_amended": "2015-09-29", + "current_to": "2015-09-29", + "citation": "Memorandum D17-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html" + }, + { + "id": "dmemo-D17-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-1", + "marginal_note": "Guidelines and General Information", + "part": "Documentation Requirements for Commercial Shipments", + "division": "", + "heading": "", + "text": "Release Documentation\n1. The importer or broker is responsible for obtaining release of their commercial shipment by presenting release documentation according to the requirements set out in Memorandum D17-1-4 , Release of Commercial Goods .\nCommercial Accounting Documentation\nInvoicing\n2. Instructions for completing invoices to meet the requirements of the CBSA can be found in Memorandum D1-4-1 , CBSA Invoice Requirements .\n3. For more information on invoice requirements at the time of release, refer to Memorandum D17-1-4 .\nInvoice Recapitulation and Cross Referencing\n4. The guidelines found in paragraphs 5 to 13 are to be used by the importers/owners and their agents to prepare invoice recapitulations and cross references.\n5. Customs Automated Data Exchange System (CADEX) participants must cross reference invoice information to accounting data as described in paragraph 13. Non-participants in CADEX may cross reference or, alternatively, may provide an invoice recapitulation (see Appendix).\n6. Whichever alternative is chosen, a classification number may only be shown once per sub-header on a non-bonded warehouse Form B3-3, Canada Customs Coding Form . In the case of a bonded warehouse Form B3-3, goods rated under the same classification number, but having more than one unit price, must be entered on as many classification lines as there are unit prices.\n7. The importer/owner or agent should classify the non- CADEX final accounting package to the 10-digit level of classification. However, it is not necessary to show the classification numbers on the invoice.\n8. Goods rated under the same classification number must be grouped together. An example is given in the Appendix. The following information should be shown on the invoice recapitulation:\n- (a) Classification number(s);\n- (b) Rate(s) of duty and GST or excise tax treatment;\n- (c) The total price paid or payable for each group of goods included in the shipment. The value of goods shipped on consignment or lease is not to be included in the total price paid or payable of any group; and,\n- (d) The rate(s) of exchange and conversion into Canadian funds of the total price paid or payable for each group of goods in the shipment.\n9. A separate recapitulation sheet may be prepared for each invoice; however, these sheets must be summarized in such a way that the summary can be verified against the accounting documents. Recapitulation sheets must be attached to the CBSA copy of the invoice(s).\n10. If invoice data are presented using multiple Form B3-3 subheaders, a separate recapitulation sheet must be prepared for each subheader.\n11. In most instances, the total invoiced amount and the total shown on the recapitulation sheet(s) will agree. Any reason for a difference between the recapitulation sheet and invoice totals is to be clearly indicated and acceptable to the CBSA .\n12. Invoice/accounting document cross referencing is mandatory for CADEX participants and is an alternative to invoice recapitulation for non-participants in CADEX . On a multiple line accounting document, the cross reference is necessary for each Form B3-3 classification line. It is not required for single line B3-3 documents.\n13. As part of the transmission process, CADEX participants must transmit the corresponding invoice cross reference data. Non-participants in CADEX are to provide the same information on paper. The invoice cross reference simply shows the relationship between each of the invoice page(s) and lines to the appropriate Form B3-3 line. The invoice cross reference includes:\n- (a) Form B3-3 line number;\n- (b) invoice page and line numbers (for CADEX participants in the same order as they were presented to obtain release); and,\n- (c) invoice value for each invoice line as it appears on the invoice (i.e., no deductions made for transport or insurance).\nPreparation and Presentation of Accounting Documents\n14. Importers/owners must account for goods according to section 32 of the Customs Act and sections 3 to 6 inclusive of the Accounting for Imported Goods and Payment of Duties Regulations .\n15. In order to assist importers/owners with the completion of Form B3-3 , the CBSA has published Memorandum D17-1-10 , Coding of Customs Accounting Documents , which provides detailed instructions on how to complete accounting documents. Furthermore, the Commercial Cash Entry Processing System (CCEPS) is a stand-alone system that is available at some CBSA offices to assist importers/owners in generating their Form B3-3.\n16. It is the responsibility of commercial importers to prepare accounting documents for their importations into Canada. Border services officers can provide commercial importers with information and assistance in completing accounting document packages, however, the actual documents must be completed by the importer/owner or their agent. It must also be stressed that the border services officers at release points are neither responsible for, nor expert in the classification, appraisal, or determination of origin for commercial shipments. Opinions provided at the office of arrival of the goods could subsequently be overturned by CBSA specialists, possibly resulting in a request for additional duties.\n17. Importers/owners importing commercial goods must account for these goods at the CBSA office of release by presenting:\n- (a) the cargo control information (for specific information, refer to the D3 and D12 Memoranda series);\n- (b) a Form B3-3 accounting document (for instructions on completion and copy requirements, refer to Memorandum D17-1-10 );\n- (c) an acceptable invoice as described in Memorandum D1-4-1 ; and,\n- (d) all appropriate permits, licences, or certificates.\n- Note: Document and data requirements for CADEX participants can be found in the CADEX – Participant's Requirements Document. A copy can be requested by sending an e-mail to: tccu-ustcc@cbsa-asfc.gc.ca .\n18. When goods previously accounted for at one CBSA office arrive in bond at another CBSA office in error, the goods may be released and the cargo control number cancelled under the following conditions:\n- (a) A copy of the accounting document and a copy of the invoice from the original CBSA office are produced; and,\n- (b) The goods on hand at the second CBSA office are examined and verified against the original accounting document. The invoice should be compared with any serial numbers or identifying marks on the goods.\n19. When a copy of the original accounting document is not immediately available, the following procedure may be used:\n- (a) The manager at the first CBSA office may send a message by fax or email to the manager at the second office giving a full description of the goods, including quantity, value, any marks and numbers, name of the original CBSA office, transaction number, and date;\n- (b) The second CBSA office will then examine the goods to confirm the information provided. The goods may then be released; and,\n- (c) The cargo control number is acquitted by the original transaction number and date.\n20. When the same shipment is accounted for and duty paid twice at the same or different CBSA offices, the accounting document on which the goods were received and released should stand. The refund claim should be filed against the second accounting document, and submitted to the CBSA Trade Operations office where the second payment was made. A copy of the accounting document under which the goods were released should be attached to the refund claim.\n21. When the importer/owner requests that a complete shipment be split, with a portion to be released from the CBSA and the remaining portion warehoused in a bonded warehouse, the following steps must be followed:\n- (a) The importer/owner must present abstract cargo control information as required by the CBSA ;\n- (b) The importer/owner must prepare two Forms CI1, Canada Customs Invoice , one describing the goods to be released from the CBSA and one describing the warehoused goods;\n- (c) The goods to be released from the CBSA must be accounted for on one Form B3-3 ; and,\n- (d) The remaining goods must be put into a bonded warehouse and documented on another Form B3-3 .\n22. Where the importer/owner is unable to provide acceptable invoices as described in paragraph 17(c), interim procedures (provisional documentation) must be followed (refer to Memorandum D17-1-13 , Interim Accounting (Provisional Documentation) ).\n23. When claiming the benefits of the U.S. Tariff Treatment, importers/owners or agents should refer to the guidelines in Memorandum D11-4-2 , Proof of Origin of Imported Goods , and Memorandum D11-4-14 , Certification of Origin .\nLost or Misplaced Transaction Number Labels\n24. Bar-coded transaction number labels should be treated with the same precautions as used for blank cheques. These precautions are necessary to reduce the risk of lost or misplaced labels being used fraudulently by a third party.\n25. Importers/agents should notify the CBSA immediately upon discovering that their transaction number labels have been misplaced. Notification should include all of the details relating to the transaction number labels (i.e., when and where they went missing; the reason they went missing; the total number of missing labels, and all of the individually listed missing transaction numbers).\n26. Notification may be sent electronically or by registered mail by the importer/agent to the attention of one of the following:\n- By registered mail to:\n- Director Trade Policy Division Trade and Anti-dumping Programs Directorate Programs Branch Canada Border Services Agency 222 Queen Street, 4th floor Ottawa ON K1A 0L8\n- By email to: assessment-cotisation@cbsa-asfc.gc.ca\n27. If the transaction number of a lost or misplaced label appears on Form K84, Importer/Broker Account Statement , the cash supervisor will delete this transaction from Form K84 provided the importer or agent submits a copy of the registered letter described in paragraphs 25-26 .\nRejected Form B3-3 Documentation\n28. The accounting document packages described in this memorandum will be verified at local offices to ensure that they are accurate and complete. Unacceptable documents will be returned to the importer/owner or broker with the reasons for rejection indicated on either a manual Form Y50, Reject Document Control , or Form B3-1, Canada Customs Detailed Coding Statement (DCS). Samples of detailed coding statements may be found in Memorandum D17-1-10 .\n29. Upon receipt of a rejected Form B3-3 and a DCS or Form Y50, the importer or broker should review the documentation and make the necessary corrections to Form B3-3.\n30. If Form B3-3 is a rejected type C or D release prior to payment, a complete set of invoices must be attached to the back of Form B3-3's statistical copy. These invoices replace the ones removed by the CBSA at time of reject.\nRaw Leaf Tobacco\n31. Duty paid foreign raw leaf tobacco may only be released to a licensed tobacco or cigar manufacturer. When raw leaf tobacco is imported by a licensed tobacco packer, it must be warehoused on Form B3-3 . When the packer and the manufacturer are separate parties, the ownership of the tobacco must be transferred from the licensed tobacco packer to the licensed manufacturer before the manufacturer can present Form B3-3 ex-warehouse for the raw leaf tobacco.\n32. If a shipment of raw leaf tobacco is found to be short-shipped before the initial Form B3-3 – type 10 is accepted, correct invoices should be prepared showing the actual amount imported. If a shortage is discovered within 60 days of the date of warehousing, a \"nil\" Form B3-3 warehouse document may be presented for the quantity short-shipped . However, documentary evidence must be provided indicating the quantity short-shipped was not imported into Canada. Where any quantity of warehoused tobacco is to be transferred to an excise bonded warehouse within the 60 days, the first Form B3-3 ex-warehouse must account for any shortage. Further information about verified shortages in goods being warehoused may be found in Memorandum D7-4-4 , Customs Bonded Warehouses .\nExcisable Goods\n33. Once domestic excisable goods are warehoused in a customs bonded warehouse, they are considered to be exported. Consequently, the return of such goods to a manufacturer is subject to the provisions of the Canada Revenue Agency (CRA) Excise Duty Memorandum 8.1.1, Excise Warehouses . Goods returned from a bonded warehouse to a manufacturer are forwarded under a cargo control document. Form B60, Excise Duty Entry , will be used to cancel the warehouse Form B3-3 at the original CBSA office. The CBSA will date stamp the B60 forms and ensure that a transaction number is shown on all copies.\n34. Where domestic excisable goods are to be ex-warehoused for consumption from a customs bonded warehouse, the goods must be transferred back into an excise warehouse. Under no circumstances are excise duties to be collected to allow these goods to be ex-warehoused directly for consumption. Form B3-3 must be prepared as outlined in Appendix C, Example 5, to Memorandum D17-1-10 to cancel the original Form B3-3. The goods are to be forwarded under a cargo control document that will then be cancelled by an excise duty entry for warehouse.\nImported Spirits\n35. Imported spirits are to be documented on Form C6, Permission for Special Purposes , and delivered directly to the distillery to establish the quantity and strength of the spirits.\n36. The distiller will receive Form C6 and record the actual quantity of spirits received in litres of absolute alcohol by volume. The distiller must also prepare a customs invoice indicating the actual amount as gauged.\n37. The distiller will then prepare Form B3-3 giving a description of the shipment and the quantity received as recorded on Form C6 .\n38. Spirits to be ex-warehoused and transferred to excise will be dumped and re-gauged before preparing Form B3-3 .\n39. Ex-warehouse accounting documents are to show the following details:\n- (a) Quantity originally warehoused, as recorded on Form C6 ;\n- (b) Quantity transferred to excise at full Customs Tariff rate; and,\n- (c) Customs legal allowance according to section 4 of Abatement of Duties Payables Regulations (see Memorandum D6-2-5 , Abatement of Customs Duties ).\n40. The customs duty payable on the distiller's gauge amount is remitted on Form B3-3 . Procedures are set out by the CRA under the Excise Act, 2001 . Additional tariffs may also apply on the distiller's gauge.\n41. The distiller will keep one copy of Form C6 as a record. A second copy is to be returned to the CBSA office to ensure that the quantities accounted for agree with the customs invoice and Form C6. A third copy is to be forwarded to the nearest excise office to be used in performing surveillance checks of the distiller's gauge.\nDocument and Signature Requirements for CBSA Purposes\n42. Documents must be completely legible to permit the CBSA to carry out its processing and enforcement functions. Subject to the standards for signature requirements outlined in paragraph 44, carbon copies, photocopied copies, and those copies produced by an electronic facsimile transmission system are acceptable documents for CBSA purposes.\n43. Occasionally CBSA officers are unable to complete their review because the submitted documentation has faded or is illegible. In these situations, importers/brokers will be asked to re-submit legible copies.\n44. Any CBSA document that requires signature is acceptable only if it is:\n- (a) an original ink signature;\n- (b) an original indelible pencil signature;\n- (c) a carbon copy of an original pen and ink or pencil signature;\n- (d) a signature reproduced by a rubber stamp impression;\n- (e) a signature reproduced by a mechanical device (i.e., in the form of a cheque-writing machine); or,\n- (f) a written signature on a document transmitted electronically by use of a facsimile transmission system or email.\n45. In the case of rubber stamp impressions and signatures produced by mechanical devices, their security level should be the same as those afforded to cheque-writing machine die plates under usual good business practices. One senior officer of the company should have the authority to use the stamp or die plates with limited delegation to subordinates.\nAdditional Information\n46. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .\nAppendix\nInvoice Recapitulation Men's and Boy's Shoes 6403.59.90.20 (Classification) 18%/5% (Duty and GST rates) $5,000 (Men's shoes) + $20 (Boy's shoes) $5,020 (Price Paid or Payable) U.S. exchange rate 0.987200 (Example only - use current exchange rate) $4955.74 Women's, Girl's or Children's Shoes 6403.51.00.10 (Classification) 18%/5% (Duty and GST rates) $80 (Price Paid or Payable) U.S. exchange rate 0.987200 (Example only - use current exchange rate) $78.98", + "history": "", + "last_amended": "2015-09-29", + "current_to": "2015-09-29", + "citation": "Memorandum D17-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html" + }, + { + "id": "dmemo-D17-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-1", + "marginal_note": "References", + "part": "Documentation Requirements for Commercial Shipments", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Act Customs Tariff Excise Act, 2001 Accounting for Imported Goods and Payment of Duties Regulations Abatement of Duties Payables Regulations Other references: D1-4-1 , D3 series , D6-2-5 , D7-4-4 , D11-4-2 , D11-4-14 , D12 series , D17-1-4 , D17-1-10 , D17-1-13 CRA Excise Duty Memorandum 8.1.1 Superseded memorandum D: D17-1-1 dated November 19, 2009", + "history": "", + "last_amended": "2015-09-29", + "current_to": "2015-09-29", + "citation": "Memorandum D17-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-1-eng.html" + }, + { + "id": "dmemo-D17-1-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Travellers and other importers (or an importer’s agent/customs broker) of “casual goods,” or goods coming into Canada for personal use; Border services officers preparing documentation related to casual goods imports, including payment of duties and taxes; Carriers or courier services transporting casual goods\nKey content: Which forms to complete: when declaring “casual goods” (goods for personal use) upon entry to Canada; when declaring casual goods that will follow; when declaring casual goods arriving by mail or by a courier service\nKeywords: CARM, accounting, casual goods, personal effects, importing, duties, taxes, forms, documents", + "history": "", + "last_amended": "2024-05-13", + "current_to": "2024-05-13", + "citation": "Memorandum D17-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html" + }, + { + "id": "dmemo-D17-1-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines and general information\n- References\n- Contact us", + "history": "", + "last_amended": "2024-05-13", + "current_to": "2024-05-13", + "citation": "Memorandum D17-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html" + }, + { + "id": "dmemo-D17-1-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "Paragraph 1(a) has been amended to remove Form B3-3 , Canada Customs Coding Form and replace it by CAD , Commercial Accounting Declaration, as part of the CBSA Assessment Revenue Management ( CARM ) initiative.", + "history": "", + "last_amended": "2024-05-13", + "current_to": "2024-05-13", + "citation": "Memorandum D17-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html" + }, + { + "id": "dmemo-D17-1-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-3", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "1. Casual goods are to be accounted for on Form BSF715 or BSF715-1, Casual Goods Accounting Document, with the following exceptions:\n- (a) a properly completed CAD , Commercial Accounting Declaration, is accepted if prepared and transmitted by the importer or the person acting as an importer's agent;\n- (b) Form BSF192, Personal Exemption CBSA Declaration , or form E311, CBSA Declaration Card , is used when a traveller requires a written exemption claim;\n- (c) travellers claiming personal effects as \"goods to follow\" under tariff item No. 9804.20.00 (7-day exemption) must declare these goods to the CBSA office at the travellers first point of arrival in Canada . These goods must be declared in writing on a Form BSF192 . When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker . When these goods arrive through the commercial stream, they must be documented on a separate cargo control document. Non-commercial (casual) goods entering Canada on a commercial conveyance and documented on a cargo control document are not exempt from the Advance Commercial Information ( ACI ) program in Air and Marine Modes. A copy of the Form BSF192 must be presented to the CBSA by the importer or their agent. The cargo control document number is to be marked on Form BSF192 and vice versa, and both documents are to be stamped by the CBSA . The cargo control document is to be acquitted by reference to the original Form BSF192 and office reference. If a copy of the Form BSF192 cannot be produced by the traveller or agent, the goods may not be classified under tariff item No. 9804.20.00 , and are subject to regular duty and taxes;\n- (d) a properly completed Form E14, CBSA Postal Import Form, is attached to the mail item of casual goods arriving by mail. Instructions for importations by mail can be found in the D5 Memoranda series and Memorandum D8-2-2, Postal Imports Remission Order ;\n- (e) No accounting document is required for goods imported temporarily under tariff item No 9803.00.00. When control documentation is needed, Form E29B, Temporary Admission Permit may may be issued for personal effects imported temporarily by visitors and temporary residents under tariff item No. 9803.00.00;\n- (f) Form E29B can also be used when documentation is needed for residents of Canada temporarily importing conveyances under the provisions of tariff item No. 9802.00.00; and\n- (g) Form BSF186, Personal Effects Accounting Document , Personal Effects Accounting Document is required for casual goods imported under the provisions of tariff item Nos. 9805.00.00, 9806.00.00 or 9807.00.00 or 9829.00.00.\n2. Instructions for importations into Canada by courier services, for qualifying shipments of less than $20, are found in Memorandum D8-2-16, Courier Imports Remission .\n3. Form BSF715 or BSF715-1 is to be used whenever a border services officer has to prepare an accounting document for a casual importer. The document indicates the duty and taxes applicable.\n4. Form BSF715 (manual) is a standard pre-numbered accountable form in book format and is prepared in triplicate. The original (white) is the office copy; the second copy (buff) is the importer's copy to be given as proof of payment and to obtain release of the goods; the third copy (canary) is the control copy which remains in the book for audit purposes.\n5. Form BSF715-1 (automated) is prepared in two copies. The original is the office copy and the second copy is given to the importer as proof of payment and to obtain release of the goods.\n6. Border services officers must show the 10-digit classification number of goods on Form BSF715 or Form BSF715-1. The 9th and 10th digits form the statistical suffix used to provide further product description as determined by Statistics Canada. These last two digits are required to determine the provincial sales tax status of some commodities. Form BSF715 and BSF715-1 are not required by Statistics Canada.\n7. Border services officers are to ensure that the minimum identification requirements are met, i.e., the name and postal code are indicated on the form.\n8. Once Form BSF715-1 has been properly completed and any duty and taxes owing have been collected, the form is to be numbered and stamped \"duty paid.\" After payment has been accepted at automated offices, the Travellers Entry Processing System (TEPS) assigns an accounting document number and shows the date and \"paid\" in the duty-paid stamp field of Form BSF715-1. The receipt copy of the form is to be given to the importer.\n9. The importer or their agent, as well as the border services officer involved, must initial any changes made to the completed form at the time of importation.\n10. If Form BSF715 is voided, the complete set must remain intact in the book. The word \"void\" and the reason must be shown, as well as the signature of the border services officer involved.\n11. Form BSF715-1 (automated) can be voided either before or after payment by an authorized individual, as defined in the Security Level Maintenance file for that office. Comments explaining the reason for the void can be input directly into the system. The comments and the user ID of the individual who voided the transaction are printed on the system-generated Void/Incomplete Document Report. This report is used to reconcile accounting document numbers.\n12. Payment of any applicable duty and taxes on casual importations can be made in cash, by money order, traveller's cheque, bank draft, uncertified cheque (up to $2,500) or a Government of Canada accepted credit card. Payment by debit card is also available in a number of sites.\n13. Cargo control documents are to be acquitted by reference to the accounting number assigned to the Form BSF186.\n14. There is no value limitation applicable to casual goods.\nForm BSF186, Personal Effects Accounting Document\n- Form BSF186, Personal Effects Accounting Document\n- Form BSF186A Personal Effects Accounting Document\n15. Personal effects imported under the provisions of tariff item Nos. 9805.00.00 (former residents), 9806.00.00 (beneficiary), 9807.00.00 (settlers) and 9829.00.00 (seasonal residents) are to be accounted for on Form BSF186. Persons claiming goods under tariff item No. 9805.00.00, 9806.00.00, 9807.00.00 and 9829.00.00 must personally declare their goods at the CBSA office at their first point of arrival in Canada by ompleting and signing a Form BSF186, regardless of whether the goods accompany the travellers at that time or will follow later. Form BSF715 and Form BSF715-1 are not to be used instead of Form BSF186, but should be cross-referenced if duty and taxes are collected (for example, a former resident imports goods valued in excess of $10,000).\n16. Customs brokers are not to use the above tariff item numbers within the Accelerated Commercial Release Operations Support System (ACROSS). This exclusion includes goods released through the Courier/Low Value Shipment ( LVS ) Program .\n17. Form BSF186 is available on-line only, in English (BSF186E) or French (BSF186F), and also has a bilingual continuation sheet, Form BSF186A Personal Effects Accounting Document (list of goods imported). This form can be completed on-line by the traveller, in advance of arriving in Canada and presented to the border services officer or, it can be completed by the officer when the traveller arrives at their first CBSA POE in Canada.\n18. Whether the traveller completes Form BSF186 at the time of arrival or in advance, the border services officer who finalizes the document must ensure that the importer understands the conditions outlined on the form, has completed the appropriate sections, and has signed the form. Goods that cannot be listed on Form BSF186 are to be listed on Form BSF186A. If a mover's inventory or traveller's listing is provided, it may be used instead of Form BSF186A; however, approximate values should be shown for the goods that are listed. Goods arriving at a later date should be shown separately on the list.\n19. The border services officer is to complete the shaded areas of the form reserved for CBSA use and assign an accounting number from a separate set of numbers kept for this purpose. The numbering sequence from Form BSF715 and BSF715 is not to be used as the accounting number on Form BSF186. The importer will be given the numbered importer's copy as proof of lawful importation of the goods. The importer should be advised to retain this copy for future reference and to obtain release of any goods to follow at a later date.\n20. When the \"goods to follow\" arrive in Canada and the importers will not be present to clear the goods themselves, they may provide written authorization to an agent to act on their behalf. The definition of an agent may be found in Memorandum D1-6-1, Authority to Act as Agent . The carrier transporting the goods cannot act as an agent of the importer unless they are a licensed customs broker.\n21. When \"goods to follow\" arrive by commercial carrier, an individual cargo control document for these particular shipments will be submitted to the CBSA. The goods may be accounted for and released at the POE or may proceed in-bond to a sufferance warehouse. The warehouse will notify the importer or authorized agent that the goods have arrived and provide the cargo control document number which is to be written on the importer's original Form BSF186. The cargo control document is to be acquitted by reference to the original Form BSF186 accounting number and office reference. When \"goods to follow\" are released at a different CBSA office, a photocopy of the importer's Form BSF186 is to be forwarded to the office where the Form BSF186 was issued, for attachment to the original document on file at that office.\n22. The Form BSF186 will be reviewed by the CBSA in comparison to the cargo manifest submitted by the carrier and a decision to release or refer the goods for examination will be made at that time. The importer or their authorized agent must be present to answer any questions from the CBSA or to account for any goods that do not qualify under their exemption. The border services officer will initial and date the items being released on the importer's copy of the Form BSF186.\n23. Regular duty and taxes may apply if the importer or their authorized agent cannot produce the original copy of the Form BSF186 that indicates that \"goods to follow\" were previously declared and approved by the CBSA or if any discrepancies exist.\n24. When goods arrive at an Inland Alternate Service ( IAS ) location, the importer or their agent must be present at the IAS location, and may allow the sufferance warehouse operator or other party to fax the documentation to the CBSA hub (central office) on their behalf. This is in keeping with IAS policies and procedures.", + "history": "", + "last_amended": "2024-05-13", + "current_to": "2024-05-13", + "citation": "Memorandum D17-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html" + }, + { + "id": "dmemo-D17-1-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation and regulations\nCustoms Act , sections 8, 32, 33, 35, 147, and 166, and paragraphs 164(1) (d) , (i) , and (j) Accounting for Imported Goods and Payment of Duties Regulations Customs Tariff Presentation of Persons (2003) Regulations Reporting of Imported Goods Regulations Postal Imports Remission Order Courier Imports Remission Order Excise Tax Act , Persons Authorized to Account for Casual Goods Regulations\nThe regulations governing the policy and procedures applicable to casual goods are found in Accounting for Imported Goods and Payment of Duties Regulations , specifically the following sections:\n- General Manner of Accounting\n- General Requirements Respecting the Accounting for and Payment of Duties on Casual Goods\n- Release Without Accounting\nOther D memoranda\n- Memorandum D1-6-1, Authority to Act as Agent.\n- Memorandum D8-2-2, Postal Imports Remission Order\n- Memorandum D8-2-16, Courier Imports Remission\nSuperseded memoranda D\nD17-1-3, dated December 7, 2016\nIssuing office\nProgram and Policy Management Traveller Programs Directorate Programs Branch", + "history": "", + "last_amended": "2024-05-13", + "current_to": "2024-05-13", + "citation": "Memorandum D17-1-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-3-eng.html" + }, + { + "id": "dmemo-D17-1-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods. Key content: Terms and conditions for the release of commercial goods; how to submit a release request; documents required for release; release options and processing; making a correction to documentation; cancelling a release request. Keywords: Release of goods; customs brokers; importers; CARM ; commercial importation; temporary importation; split shipments; short-shipped goods.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Legislation\n- Guidelines General Release prior to payment Importer business number Transaction number Electronic submission of release request Use of customs brokers Hours of release: Regular office hours After-hours procedures Electronic longroom service Inland Alternate Service Program Non-terminal office Compliance verification of interim accounting documents Timeframes for release of goods Proof of release Documentation requirements for release Release options Integrated import declaration Pre-Arrival Review System Release on minimum documentation Commercial Accounting Declaration Electronic transmission of documentation Paper release requests Release processing Consolidated release documents Courier Low Value Shipments Program rejects Postal importations (commercial goods exceeding $3,300 Canadian dollars) Customs self-assessment program Temporary importations Returning Canadian vehicles Form C6: Permission for Special Purposes Corrections to interim accounting documents using Form A48 Corrections to invoice information Corrections after final accounting Cancelling a release request Release rejected, not on file or not yet reviewed Split shipments: Air mode Short-shipped goods Hand-carried goods release process\n- Appendix A: Form BSF243 (Y50)—Reject Document Control\n- Appendix B: EDI Exception Lead Sheet\n- Appendix C: Release Information Sheet\n- References\n- Contact us", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum replaces Memorandum D17-1-4 dated October 21, 2024 . The following changes have been made:\n- Updated content to reflect policy changes related to the processing of A48 – RMD correctors\n- Various minor corrections and clarifications throughout the document\nThis memorandum outlines and explains the terms and conditions for the release of goods from the Canada Border Services Agency (CBSA).", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Legislation", + "part": "", + "division": "", + "heading": "", + "text": "Importers and customs brokers who want to obtain release of goods must account for them as described in sections 32 and 33 of the Customs Act . In addition, goods will not be eligible for release until the goods have been reported in accordance with section 12(1) and 12.1 of the Customs Act (unless otherwise exempt from reporting) and the goods have arrived at the destination release office.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n1. Importers and customs brokers can obtain release of goods from the CBSA , by:\n- submitting a properly completed interim accounting document (release request), along with all required supporting documentation (refer to paragraph 32);\n- submitting a properly completed accounting document, Commercial Accounting Declaration (CAD) Type C, along with all required supporting documentation (refer to paragraph 32).\nRelease prior to payment\n2. Release prior to payment (RPP) privilege allows importers to submit an interim accounting document (herein used interchangeably with release or release request) to obtain release of goods before duties and taxes are paid. Importers may utilize RPP if they post security with the CBSA , account for the goods within the prescribed time limit, and pay duties and taxes owing in full by the billing due date. Refer to Memorandum D17-1-8: Release Prior to Payment Privilege and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , for information on customs accounting requirements and payment of duties.\nImporter business number\n3. Importers must have a Business Number (BN) with an importer account when submitting release information. More information on the BN , including how to obtain a BN can be found in Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods , Section 4—Business Number Registration.\nTransaction number\n4. Each release request is identified by a unique 14-digit transaction number. This transaction number is used to identify shipments at various times throughout the customs process.\n5. Information on the transaction number is available in Memorandum D17-1-10: Coding of Customs Accounting Documents .\nElectronic submission of release request\n6. Release requests must be submitted electronically using Electronic Data Interchange (EDI) unless otherwise exempted. Refer to paragraph (41) for a list of exceptions to mandatory EDI .\n7. EDI allows for the electronic transmission of integrated import declaration (IID) and Pre-Arrival Review System (PARS) release requests directly to the Accelerated Commercial Release Operations Support System (ACROSS). Border services officers (BSOs) review the information and transmit the release status back to the client via the Release Notification System (RNS) and/or eManifest notices system.\n8. Advanced Commercial Information (ACI)/eManifest notices offer importers and customs brokers visibility into the status of the shipment as it travels (in-bond) through Canada. The “reported” notice can be transmitted to importers and customs brokers when the shipment arrives and is processed at the first port of arrival (FPOA). This notice is available to importers and customs brokers, as well as carriers and freight forwarders.\n9. Clients using EDI must abide by the requirements outlined in the applicable Electronic Commerce Client Requirements Document (ECCRD) or Participants Requirements Document (PRD).\n10. Copies of the applicable ECCRD or PRD can be obtained by contacting the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc.ca .\nUse of customs brokers\n11. Importers may choose to transact business directly with the CBSA or they may authorize a licensed customs broker to conduct business on their behalf. Customs brokers are not government employees and importers are charged a fee by the brokerage company for their services. The CBSA does not regulate fees charged by brokerage companies.\n12. For additional information on customs brokers, refer to Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nHours of release: Regular office hours\n13. The CBSA will process a release request and examine shipments during authorized hours of service. If release is requested outside the authorized service hours, special service charges may apply. Memorandum D1-2-1: Special Services contains additional information concerning service hours and special service charges. CBSA office locations and business hours are available at Directory of CBSA offices and services .\n14. Release requests may be transmitted electronically 24 hours a day, 7 days a week without imposition of special service fees. However, should a shipment require examination, the examination will be conducted in accordance with the related CBSA business hours.\nAfter-hours procedures\n15. Documentation requirements for goods released outside business hours are the same as authorized hours. Release documents must be submitted electronically unless otherwise exempted. Refer to paragraph (41) for a list of EDI exceptions.\nElectronic longroom service\n16. The electronic longroom (e-Longroom) service offers an alternate way to submit documentation to the CBSA . In lieu of submitting paper documents in person, select documents may be submitted by email using a PDF file.\nNote: Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs broker to transact business at any customs office in Canada.\n17. For a list of ports offering e-Longroom services, refer to e-Longroom—Release . For more information on the e-Longroom process and accepted documents, refer to Submitting import documents using the Electronic Longroom .\nInland Alternate Service Program\n18. Under the Inland Alternate Service (IAS) Program, a number of small, designated CBSA service sites no longer have a physical CBSA presence. Commercial services for these de-staffed offices are provided by larger offices, referred to as a hub or a central office. Importers and customs brokers provide documentation to the CBSA for processing, at the central office via e-Longroom, mail, courier, or fax. Refer to paragraph (41) for a list of EDI exceptions. The central office is responsible for processing paper and EDI release requests, examining shipments, and processing other documentation, when required, on behalf of the IAS site.\n19. Importers or customs brokers needing to conduct business at an IAS location should contact the central office, as indicated in the directory of CBSA offices, should they require assistance. Refer to Inland Alternate Service for a list of offices.\nNon-terminal office\n20. The CBSA does not accept electronic release requests at non-terminal offices (NTOs). Importers or brokers seeking release at these offices must submit the release request in paper format. Please refer to Non-terminal office for a list of NTOs .\nCompliance verification interim accounting documents\n21. The CBSA monitors all release and accounting documents for completeness and accuracy of information. Importers must comply with the statutory or regulatory provisions for release to the same extent as final accounting.\n22. Information is verified at the time of release by the CBSA to ensure it meets all government requirements. For documents submitted through EDI , when an error is detected the CBSA will transmit the reject to the importer or customs broker electronically. For a paper release request, it will be returned for correction with a Form BSF243 (Y50): Reject Document Control (Appendix A) , indicating the reason for rejection. An entry which has been rejected will not be eligible to be released until the CBSA receives the corrected documents or data.\n23. The CBSA will facilitate the release of goods whenever possible and will not delay release requests due to minor errors in the paperwork. However, the BSO retains the right to ask for information to ensure the goods comply with all applicable legislation.\n24. Voluntary disclosure of errors to the CBSA by importers or customs brokers is encouraged at all times. Such disclosure may lead to waiver of penalties and a reduction of interest. For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure .\nTimeframes for the release of goods\n25. Goods are eligible for release upon arrival at the final destination in Canada. (i.e., port of destination as indicated on the associated cargo/electronic house bill (eHB) documents).\n26. Shipments will be eligible for release only after all related cargo documents attain “arrived” status. Cargo will be considered arrived in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or eManifest notices) is transmitted to the importer or customs broker. Note: in scenarios where a shipment contains multiple containers, when the first container is arrived, the cargo control number (CCN) (cargo/ eHB ) attains arrived status. 27. Importers or customs brokers seeking release using PARS , or the IID release service options may submit their release to the CBSA as early as 45 days for PARS and 90 days for IID , before the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse) or 40 days after the goods have been reported to CBSA . For paper release on minimum documentation (RMD), importers and brokers can submit up to 45 days pre-arrival and 40 days after report to CBSA . 28. Importers or customs brokers seeking release post-arrival, may use the IID , PARS or CAD after the goods have arrived at their final destination (arrived at the customs office of release or related sufferance warehouse). 29. For more information on the cargo reporting requirements please refer to: Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements , Memorandum D3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements , Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements , Memorandum D3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements and Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements . Proof of release 30. As per Section 31 of the Customs Act , no goods shall be removed from a customs office, sufferance warehouse, bonded warehouse or duty free shop by any person other than an officer in the performance of their duties under this or any other Act of Parliament unless the goods have been released by an officer or by any prescribed means. 31. For more information on sufferance warehouses and when goods can be removed from a warehouse, refer to Memorandum D4-1-4: Customs Sufferance Warehouses . Documentation requirements for release 32. An importer or customs broker opting to submit interim accounting documentation must provide the following information to the CBSA , regardless if submitting in EDI or paper format: commercial invoice information from a Canada customs invoice or another acceptable supporting document, such as a bill of sale, or both, containing the following: vendor’s name and address consignee/ultimate consignee's name and address purchaser’s name and address (if other than consignee/ultimate consignee): in cases where both a purchaser and a consignee/ultimate consignee are identified on the invoice, the purchaser, not the consignee/ultimate consignee, will be the importer of record where only a consignee/ultimate consignee is listed, the consignee/ultimate consignee will be the importer of record the party identified as the importer at the time of release must be the party identified as the importer at the time of final accounting importer’s BN clients with more than one import-export program account (RM) account must specify the account identifier and enter all 15 characters of the BN (e.g., 123456789RM0003) the name of the importer of record must correspond with the name under which the company registered for its RM account unit of measure and quantity of goods value of the goods and currency of settlement detailed description for each commodity/line item being imported. The description must clearly identify what the goods are, so the CBSA can classify, value and inspect them, if needed 10-digit harmonized system ( HS ) code for each unique commodity/line item when multiple-page paper invoices are presented, all the HS code(s) must also be shown on the first page importers and customs brokers are encouraged to use bar-coded format, if available CSA importers, using interim accounting (e.g., PARS , RMD or IID release options) are exempt from providing HS codes at time of release, unless the goods are subject to other government department (OGD) or participating government departments and agencies (PGA) requirements country of origin of the goods transaction number (bar-coded) for paper format permits, licences, certificates, and/or any other documentation or authorizations required by OGDs / PGAs CCN , as both electronic and paper release documents require that a CCN be provided Release options 33. Several types of release requests are available: (a) IID (b) PARS (c) RMD (d) CAD C-type Integrated import declaration 34. The integrated import declaration (IID) allows importers and brokers to submit interim accounting documentation to CBSA for review and processing to obtain release of goods. The IID can be submitted electronically up to a maximum of 90 calendar days before the goods arrive at the CBSA office of release. One IID document can link up to 999 related cargo control documents using the related CCN , reducing the need for multiple release document submissions. 35. The IID is designed to accommodate the CBSA and PGA data requirements for regulated goods. Importers or brokers will transmit the IID to CBSA and a BSO will review the IID information. Once the BSO has completed their review, the ACROSS system will be updated with a recommendation for whether to release or refer the goods for examination. For regulated goods, information will be verified by the applicable PGA (s) and validated on the importers behalf. 36. In accordance with PGA legislative requirements and/or international agreements, the document image functionality (DIF) allows importers and brokers to transmit paper licences, permits, certificates and other documents (LPCOs) electronically, as images through EDI . Please refer to the D memoranda D-19 Series: Acts and Regulations of Other Government Departments for additional information. Pre-Arrival Review System 37. The Pre-Arrival Review System (PARS) allows importers and customs brokers to submit pre- or post-arrival interim accounting documentation to CBSA to obtain release of goods. The BSO reviews the PARS information, and updates the CBSA systems with a decision to release or refer the goods. PARS can be submitted electronically up to a maximum of 45 calendar days before the goods arrive at the CBSA office of release or 40 days after the goods have been reported. Release on minimum documentation 38. Release on minimum documentation (RMD) allows importers and customs brokers to submit paper interim accounting documentation to CBSA for review and processing to obtain release of goods both pre- and post-arrival, and allows submission of multiple CCNs . RMDs can only be submitted in paper format and only when an exception to EDI applies. Refer to paragraph (41) for a list of exceptions to mandatory EDI . Commercial Accounting Declaration 39. The Commercial Accounting Declaration (CAD) C-type is a customs document used to obtain release and account for imported goods. For more information on this form, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents . Electronic transmission of documentation 40. Importers and customs brokers using interim accounting must transmit their documentation electronically as per guidelines stipulated by the applicable IID ECCRD or ACROSS PRD . Contact the Technical Commercial Client Unit at tccu-ustcc@cbsa-asfc.gc .ca for a copy of the ECCRD / PRD . 41. Certain exceptions to the requirement to transmit interim accounting documentation electronically using EDI apply. The exceptions are as follows: goods are subject to the requirements of another government department or agency and the required information cannot be transmitted using the IID the invoice for the release transaction contains more than 999 invoice lines shortages, either entered to arrive or value included there is more than one warehouse sub-location code per release transaction the CBSA has issued a paper Form BSF243 (Y50): Reject Document Control to the importer or customs broker for shipments refused clearance through the Courier Low Value Shipment Program goods are moved into a bonded warehouse for long term storage using the paper RMD (grey wrapper) goods are to be released from a Queen’s warehouse CBSA or client system outages regulated goods qualify for tariff classification 9813 or 9814 (Canadian Goods Returning) Note: paper release package must include both chapter specific Tariff code and 9813/14 goods are to be released at non-terminal offices Paper release requests 42. A paper interim accounting release request will only be accepted if one of the above exceptions apply. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release package indicating the applicable exception. The BSO retains the right to refuse the paper package if it does not meet one of the exceptions listed in paragraph (41). 43. Importers who are not set up to transmit electronic release documentation to the CBSA will be required to submit Form CAD Type C in order to obtain release of their goods. An EDI Exception Lead Sheet is not required when submitting a CAD C-type. 44. For paper submissions of RMD , the documents must be submitted to the CBSA in the following order: EDI exception lead sheet (refer to Appendix B: Exception Lead Sheet) OGD or PGA required documentation (e.g. permits, licences, certificates) CBSA documentation, invoice(s), release information sheet—optional (refer to Appendix C: Release Information Sheet ) and supporting documentation 45. The transaction number or CCN must be in bar coded format on paper release requests submitted to the CBSA . Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 46. When shipments do not arrive within 45 days, documents, paper permits, etc., are returned to the importer or customs broker. 47. Effective April 1, 2024 , customs broker licensing has transitioned from local licensing to a national licensing model. This change allows licensed customs brokers to transact business at any customs office in Canada. Release processing 48. Release requests, whether submitted in EDI or paper formats, are processed in the same manner by the BSO in the ACROSS system and are subject to the same validation, admissibility and risk assessment rules. 49. The exporter/vendor provides information on the goods to be imported to the importer or customs broker, e.g., (weight, quantity etc). Documentation may include an invoice or bill of lading. The importer or customs broker submits a release request to CBSA . If using IID , the importer or broker can submit the release request a maximum of 90 calendar days before the goods arrive at the CBSA office of release. If using PARS (EDI) or RMD (paper), the release request can be submitted a maximum of 45 calendar days before the goods arrive at the CBSA office of release. 50. Cargo will be considered “arrived” in CBSA systems only when the cargo reaches the port of destination specified in the cargo document. Before release can occur, all associated cargo(s) must be accepted and attain arrived status before a release decision (via RNS or ACI /eManifest notices) is transmitted to the importer or customs broker. The sub-location code on the release request (if provided) and the port of destination sub-location code on the associated cargo control documents should match. When the ports match, this will reduce corrections after the goods have been released. 51. The BSO reviews the release request and updates ACROSS with a recommendation whether to release or refer the goods when they arrive, or will make a final decision if the goods have arrived at their final destination in Canada. 52. For importers seeking release at the first point of arrival (FPOA), once the conveyance arrives at the FPOA , all cargo and electronic house bill (eHB) documents associated to the conveyance will be placed in “reported” status. In addition, any cargo or eHB with a port of destination equal to FPOA will be placed in “arrived” status. If the release request is on file and in good standing, the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker. 53. For importers or customs brokers seeking release in-land at a sufferance warehouse, the warehouse operator will advise the CBSA when the goods have arrived. Once the CBSA accepts and processes the warehouse arrival certification message (WACM), and if the release request is on file and in good standing the corresponding release or refer for examination notices will be transmitted to all relevant parties, including the importer or customs broker, if trade chain partners (TCPs) are signed up to receive these notices. Consolidated release documents 54. Importers and customs brokers are encouraged to utilize the functionality available on all release requests that consolidate (group together) imported shipments by the same importer, within the same release document. 55. Multiple shipments with multiple CCNs can be accommodated and transmitted to CBSA using a single release request if managing shipments in such a manner is beneficial to the importer or customs broker. Consolidated release requests grouped together into a single release request reduce the number of EDI transmissions and simplify the processing at time of release. All pertinent invoice/release data requirements remain the same, regardless of whether the release request is consolidated or not. 56. It's important to structure release requests so that the CBSA can clearly determine which invoices and commodities are related to which shipments in multi-shipment consolidated scenarios. 57. The commercial stream can accommodate both commercial and casual (non-commercial) goods using the IID or PARS electronic release service options. However, commercial and causal goods should not be transmitted within the same release transaction, even when being imported by the same importer. 58. Invoice data (please refer to paragraph 32 for more information) for EDI or paper is required for commercial or casual goods imported using the commercial stream. The entity to whom the goods are consigned, often called the end user or ultimate consignee, must be included if different from the importer/owner accounting for the goods. The IID was developed with these considerations in mind and can accommodate several different approaches to providing the required information. For example, importers or customs brokers can group ultimate consignee by commodity or list each commodity and ultimate consignee separately, all within the same invoice, or provide ultimate consignee at the invoice level for multiple commodities. 59. At time of release, if an entity exists, other than the importer or owner, where the goods will be delivered, that entity name and address (as ultimate consignee) must be provided to the CBSA . This information will ensure the CBSA can properly determine who caused the goods to be imported and their final destination in Canada. The CBSA will use this information to complete a risk assessment, compliance verification and determine admissibility on behalf of OGDs / PGAs . 60. The IID and PARS release service options allow up to 999 invoice lines to be transmitted electronically, if imported by the same importer, and captured in a single release document. More information on the IID or other release option limitations can be found in the applicable ECCRD or PRD . Courier Low Value Shipment Program rejects 61. Goods imported through the Courier Low Value Shipment (CLVS) Program, that are removed post-arrival by the CBSA from the cargo/release list, must be submitted as a paper release request or accounting package (CAD) to the CBSA office that issued the reject notice. An EDI Exception Lead Sheet (Appendix B) must accompany the paper release request. Note: when submitting the paper release package and EDI Exception Lead Sheet, the importer or broker is encouraged to include a copy of the Y50 with the paper package, to reduce delays and ensure smooth operational processing. 62. Should a CLVS Program participant identify that a shipment no longer qualifies for report and release privileges under the CLVS Program prior to the shipment's arrival in Canada, there is an obligation to provide ACI /eManifest pre-load/pre-arrival data to the CBSA within specified advance timeframes. In addition, an electronic release or accounting package (CAD) must also be submitted. 63. For more information on the CLVS program, refer to Memorandum D17-4-0: Courier Low Value Shipment Program . Postal importations (commercial goods exceeding $3,300 Canadian dollars) 64. In the case where commercial goods have been imported through the mail stream and the value for duty exceeds $3,300 Canadian dollars (CAD), the importer or customs broker can obtain release of the goods by presenting the appropriate documentation to a CBSA office or submit an electronic release request to CBSA using “E14-” as the carrier code in the cargo control number (CCN) field. This will ensure a related cargo document is not required to release the shipment. Where the importer has posted the required security for release prior to payment privileges, electronic release is permitted. Once the release documentation has been approved, the CBSA commercial office advises the applicable International Mail Centre to release the mail shipment to the Canada Post Corporation (CPC) for delivery. 65. For more information on postal processing, including accounting instructions for commercial goods exceeding CAD $3,300, refer to Memorandum D5-1-1: International Mail Processing . Customs self-assessment program 66. Customs self-assessment (CSA) streamlines the import process for pre-approved Canadian importers by using their internal business systems and processes in place of the traditional customs process. Under CSA , most elements of the import process from release, accounting, adjustment and payment of duties are modified. 67. CSA -approved importers may use IID or PARS service options for release when goods/carriers do not qualify for the CSA process. Exceptions to mandatory EDI are listed in paragraph 41 and apply to CSA importers. 68. For more information on CSA , refer to Memorandum D23-3-1: Customs Self-Assessment Program for Importers . Temporary importations 69. Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods outline the documentation requirements for goods temporarily imported into Canada. Returning Canadian vehicles 70. Canadian goods returning to Canada, (including Canadian registered vehicles), from a foreign country are considered an importation by the CBSA . 71. If the vehicle is being transported back to Canada by someone other than the importer/owner, the Canadian resident may utilize the services of a customs broker to release and account for their vehicle as Canadian goods returning using tariff code 9813/14, and any other goods contained therein. A broker may submit an EDI PARS release request to CBSA for the purposes of getting release of the vehicle. Note: the IID should not be used to release returning Canadian vehicles. One invoice line is to be used for the Canadian registered vehicle and additional lines for additional goods. The hand carried goods (HCG) release process may be utilized depending on the individual who is transporting the vehicle, or when the vehicle is being driven back to Canada by a third party service provider (e.g. drive-away company) that is not a commercial carrier. Refer to paragraphs (113-121) for more information on the HCG release process. 72. If the importer/owner hires a transportation company (carrier) to provide transport of the vehicle back to Canada, the importer/owner may utilize the services of a customs broker. However, the HCG release process may not be used, as ACI (cargo and conveyance) information will be required and the release request must be linked to the cargo document. For more information on returning Canadian vehicles, see Vehicles transported back to Canada from the U.S. by commercial carrier . Form C6: Permission for Special Purposes 73. A CBSA Regional Director General may authorize a paper Form C6: Permission for Special Purposes in the following situations: to allow raw leaf tobacco to be delivered directly to a licensed packer or licensed manufacturer to determine the standard weight prior to preparation of the final accounting to allow imported spirits to be delivered directly to a distillery to determine the quantity and strength prior to preparation of the final accounting to obtain release of imported bulk cargoes, which have to be weighed or gauged prior to preparation of the final accounting documentation allow an importer or customs broker to open a parcel in a warehouse to get documents that are needed to obtain release of goods 74. The importer or customs broker should state on the form why permission is required before submitting it to the local CBSA office. Note: Form C6 should not be used for scenarios other than those provided above. Corrections to interim accounting documents using Form A48 75. Importers and customs brokers submitting interim accounting documentation to CBSA must present true, accurate and complete information. However, when errors occur, the CBSA will accept corrections to certain data elements using Form A48: RMD Correction. 76. Form A48 can only be submitted after release, but prior to final accounting (CAD). 77. Form A48 can be used to correct any interim accounting document, including IID and PARS , as well as a paper RMD . 78. Form A48 can only be used to correct the following data elements: importer BN transaction number CCN container number(s) 79. The CBSA will only process a Form A48 that contains the proper supporting documentation. Importers or customs brokers are encouraged to submit Form A48 to the CBSA as soon as the error is discovered to avoid the possibility of late accounting penalties. Corrections to importer business number using Form A48 80. A change to the business number (BN) after the goods have been released poses a higher level of concern to the CBSA . Such requests may result in additional questioning regarding why the error occurred. In addition to Form A48, a waybill, purchase order, commercial invoice (not Canada Customs Invoice) or a similar document which clearly establishes that the claimant is the true importer of record, must be presented as supporting documentation. Note: the CBSA will not accept a change to the BN if the new BN does not have RPP . 81. The A48 is not to be used for changes to the importer BN once final accounting has been submitted to the CBSA . For procedures on corrections to the importer BN after final accounting, please refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Corrections to transaction numbers using Form A48 82. A completed Form A48 from the proper customs broker responsible for the accounting will be required. The A48 must be signed by both customs broker managers (or supervisor/senior staff person) and attached to a hard copy paper release package or CAD Type C entry, submitted through the CARM portal. The original date of release will be used as the date of release for the corrected transaction. Sub-agents acting on behalf of another customs broker must ensure they provide the primary customs broker’s bar coded transaction number. Corrections to cargo control number, container number(s) using Form A48 83. When providing a correction to the CCN (s), the client must provide the corrected CCN (s) on Form A48. A paper copy of the cargo control document can be provided. The correct CCN (s) and/or container number(s) must be in a valid cargo status for purposes of release. 84. The IID does not contain a container number(s) data element. Importers or brokers cannot send this data element when submitting the IID to CBSA and therefore form A48 should not be submitted to CBSA for the purposes of correcting container numbers on the IID , as the IID does not contain this field. Corrections to the customs office of release or sub-location code using Form A48 85. The CBSA will only accept corrections to the office of release or sub-location code in exceptional circumstances, (e.g., system outages). Importers or brokers can present an unaltered EDI RNS released message to show proof of release to a warehouse operator, in the event the goods were released by the CBSA, but the warehouse where the goods are physically located did not receive a copy of the RNS released message. 86. If the warehouse operator has concerns that the RNS released message may be fraudulent, verification can be completed electronically using the RNS Status Query message with the Cargo Control Number ( CCN ) or transaction number. This will provide the status of the shipment. They can also contact the appropriate CBSA office. However, warehouse operators are encouraged to perform the verification electronically. Corrections to invoice information 87. Form A48 is not to be used to make corrections to invoice information. 88. Importers and customs brokers can make electronic corrections to invoice information using the IID , up until the IID has been released by the CBSA . Corrections to invoice information can be completed using the “amend” function after arrival, but before release and is only available on the IID . Details on the amend function can found in the IID ECCRD . PARS corrections to invoice information can be completed electronically up until the associated cargo has attained reported/arrived status. 89. If a correction is required to invoice data after release and before final accounting, the importer or broker must submit a paper RMD release package (in a salmon wrapper) with the correction(s) highlighted. The same transaction number should be used as the original release. The BSO will cancel the original transaction and enter the new information based on the paper RMD release package presented. Corrections after final accounting 90. Changes requested to interim accounting after final accounting (CAD) has been submitted will only be considered in circumstances where the goods are still under CBSA control in a sufferance warehouse (e.g., changes to CCN , sub-location code or container number). If accepted, the importer or broker must submit a paper RMD release package (in the salmon wrapper) with the original transaction number and the correction(s) highlighted. 91. Depending on the correction, an RNS message and/or ACI /eManifest notice may be generated by CBSA for the client and the applicable sufferance warehouse. Cancelling a release request 92. Importers or customs brokers can electronically cancel a release request at any time before the associated cargo(s) linked to the release request have been reported to CBSA . Once the related cargo/ eHB documents have attained reported/arrived status, the release request becomes locked by the CBSA and can no longer be amended. 93. Importers or customs brokers seeking to cancel a release request after the associated cargo documents have been reported or arrived must do so by requesting a cancellation in writing on a company letter head to the customs office where the goods were released, explaining the reason for the cancellation. Similarly, if the release request has been released, but a CAD has not been submitted, the same procedures apply. 94. In cases where a cancellation to a release request has been requested after final accounting has been submitted, consideration to this request will be given depending on the circumstances. Release rejected, not on file or not yet reviewed 95. If the shipment has arrived at destination and the warehouse operator has submitted a WACM , a small delay can be expected until the BSO reviews the transaction(s) and makes a release or refer decision. In most cases, the shipment is released with little delay. 96. When a shipment arrives at its final destination (as stipulated in the cargo/ eHB document) and the release request is not on file, the goods will be held until the release request is submitted and processed accordingly. In the highway mode, cargo/ eHB which have attained arrive status at the FPOA are normally released when a release request is on file and in good standing. If the importer or customs broker failed to submit the release request the goods may not be released at FPOA (this scenario is commonly referred to as Failed PARS ). The carrier and importer/customs broker have two options to have the goods released. The goods can be held at the FPOA until the release request is submitted and processed by the CBSA The shipment can be moved to an in-land location for release at a sufferance warehouse. If the goods are moved in-land the carrier should notify the importer or customs broker of the change in location of the release office 97. In cases where a shipment arrives and the release request is in a reject status, the onus is on the importer or customs broker to make the correction before release can occur. A note is often provided in the reject message identifying the cause of the reject and the corrective actions that must be taken. Split shipments: Air mode 98. Please refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements for information regarding split shipments in the air mode. Short-shipped goods 99. Goods are ”short-shipped” when the quantity of goods originally reported to the CBSA is different from that received by the importer or customs broker. There are two short shipped situations that may occur: the total number of packages originally reported does not match the number of packages received by the consignee or importer. These short-shipped goods can be documented on an enter to arrive (ETA) release request the number of articles originally reported as contained in a package does not match the contents of the package. These short-shipped goods can be documented on a value included (VI) release request 100. Goods cannot be released under ETA and VI release options when: the importer or customs broker is aware that the entire quantity of the goods reported on the invoice will not be in the shipment when it arrives in Canada the BSO finds that the quantity reported does not match the quantity found during examination of the goods the goods are reported to be on back-order the goods are bonded warehouse shortages. Refer to Memorandum D7-4-4: Customs Bonded Warehouses 101. A full shortage occurs when the entire shipment was never delivered to the importer. In this situation, the entered to arrive (ETA)/value included (VI) process should not be used. Instead, full shortages will be processed as a separate and unique importation, requiring the importer or customs broker to submit a new release request. In the scenario where the original transaction has attained released status, but has not yet been acquitted (final accounting has not been submitted), the importer/broker may request to cancel the original transaction. If the original transaction has been acquitted, the importer or customs broker must request a refund. Short-shipped goods processing 102. ETA and VI shipments must be presented as paper release requests only, regardless of the service option used for the original release request. 103. If a shortage is discovered after release but before final accounting, the importer or customs broker has two options: to account for the total quantity and have the balance of the goods released as an ETA or VI when they arrive to provide the CBSA with evidence of the shortage with the final accounting document and account for the goods on hand only. When the remaining goods arrive, they should not be reported as a shortage. Instead, standard release procedures will apply 104. When goods are released as an ETA or VI , the accounting time limits will start on the date of release of the first shipment. 105. If the shortage is discovered after final accounting, either the balance of the short-shipped goods may be released as an ETA or VI , or a claim may be made for a refund if the importer does not expect the goods to be delivered at a later date. To obtain a refund, a claim, with evidence of the shortage, must be submitted to any CBSA office in the region where the goods were released. Memorandum D6-2-3: Refund of Duties contains further information on refund procedures. Short-shipped goods documentation 106. The documents required to release short-shipped goods as ETA are: one copy of the documentation supporting the claim for the shortage, (e.g., a shipping order or letter from the shipper/carrier, vendor or manufacturer indicating that the goods were not shipped) Reference to the original cargo control document (CCD) including the CCN , and the CCN for the new CCD . When more than one carrier is involved, a loading sheet from the original carrier is required to substantiate the shortage. Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoices covering the original shipment. This invoice should contain the following information: importer BN transaction number of the original shipment notation “ ETA Shortage” indication of which goods were short-shipped original CBSA release office 107. The documents required for short-shipped goods to be released as a VI transaction are: two copies of the original documentation supporting the claim for the shortage reference to the original CCD including the CCN , and the CCN for the new CCD . Ensure a reference to the original shipment in the description field is required. Note: Note: ACI (cargo and conveyance) data is required for all VI shipments two copies of an invoice containing an accurate description of the short-shipped goods. This invoice should contain the following information: importer BN transaction number of the original shipment (a new transaction number is not acceptable) a notation “ VI shortage” name of the original CBSA release office invoice page and line number for the original transaction relating to the short-shipped goods Known short shipments 108. A commodity invoiced as a single transaction may have to be imported in separate loads due to the nature of the shipment. For example, certain machinery, equipment, and large systems such as an oil rig must be shipped in multiple loads over time. In these cases, the entire quantity of goods will be accounted for when the first shipment arrives, and the remainder will be processed on importation as ETA . All the ETA shipments have to be processed within 12 months from the date of accounting of the first shipment. 109. Before the goods arrive, a written request must be submitted to the chief or superintendent at the CBSA office where the first shipment is to be imported. The request should include the following information: reason for shortage name and BN of the importer name of the exporter unit of measure and quantity of goods value of the goods harmonized system tariff number detailed description of the goods country of origin number of ETAs estimated date(s) of arrival including the completion date 110. If the request is approved, the CBSA will send a letter of authorization to the importer or customs broker and retain the information pending arrival of the first shipment and all ETAs . 111. For the first shipment, the importer or customs broker must submit a paper release request with the letter of authorization to the designated CBSA office. Known short shipments documentation 112. The documents required for this type of ETA release are: a copy of the letter of authorization Reference to the CCD , including the CCN Note: ACI (cargo and conveyance) data is required for all ETA shipments two copies of the invoice(s) covering the original shipment containing the following information: importer BN transaction number of the original shipment name of the original customs release office notation “ ETA Shortage” actual quantity being released Hand-carried goods release process 113. The hand-carried goods (HCG) release process provides importers and customs brokers with the option of using PARS , IID , or paper RMD release options in order to obtain release of commercial goods being transported to Canada by an individual who is not a carrier. Note: HCG release requests must be submitted electronically unless an EDI exception applies. 114. The HCG release process is applicable to all modes for qualifying shipments and may be used as an alternative release option to submitting a paper CAD Type C. 115. Release must occur at FPOA . In-bond shipments are not eligible for the HCG release process. Qualifying shipments authorized to use the hand-carried goods release process 116. Commercial shipments qualifying for release using the HCG release process are strictly limited to shipments being transported by an individual who does not meet the definition of a “carrier.” Examples of qualifying shipments include: Commercial goods carried by paying passengers on board traveller commercial conveyances (bus, taxi, plane, ship, ferry, etc.) Commercial goods being transported by and accounted for at the FPOA by the owner of a business, or an employee, driving a “not for hire,” conveyance Commercial shipments being imported into Canada by any individual who does not meet the criteria of “carrier” and who is not required under regulations to have, use and maintain a valid CBSA -issued carrier code Commercial vehicle or conveyance being imported into Canada where a non-carrier is driving the vehicle into Canada (e.g., where the conveyance is the good being imported, e.g., dealer, drive-away company) Importation of new Canadian aircraft Canadian aircraft returning to Canada after having been repaired abroad and to account for those repairs Non-Canadian aircraft temporarily being imported into Canada for repairs Shipments not eligible to use the hand-carried goods release process 117. Shipments transported to Canada by a carrier are not considered hand-carried goods (HCG). As such, the shipment cannot be released using the HCG release process. 118. If the release request doesn't meet the criteria of the HCG release process, the CBSA will reject the release request and the importer or customs broker may have to account for the goods using CAD Type C submitted through the CARM portal. Hand-carried goods carrier codes 119. All release requests require a CCN (assigned by the importer or their customs broker) to be accepted in ACROSS . In order to facilitate the release of qualifying shipments under the hand-carried goods (HCG) release process using any release option, mode-specific HCG codes have been designated. The importer or customs broker seeking to use the HCG release process will use the applicable 4-character HCG code in order to assign the required CCN needed to process a release request. The mode-specific HCG codes are shown below: Mode-specific HCG code Mode of import/transport Release option HCGA Air PARS - EDI , IID , paper RMD or CAD Type C HCGM Marine PARS - EDI , IID , paper RMD or CAD Type C HCGH Highway PARS - EDI , IID , paper RMD or CAD Type C HCGR Rail PARS - EDI , IID , paper RMD or CAD Type C 120. For purposes of the HCG release process only, the HCG CCN is not required to be in bar coded format. Handwritten HCG CCNs will be accepted provided they are legible. Technical specifications for bar-coded CCNs can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods . 121. Paper RMD release requests will only be accepted if the shipment is excluded from mandatory EDI . Exceptions to mandatory EDI are listed in paragraph 41. Appendix A: Form BSF2Y3 (Y50)—Reject Document Control Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign. Appendix B: Exception Lead Sheet Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks. Appendix C: Release Information Sheet Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use References Consult these resources for further information. Applicable legislation Customs Act , sections 31, 32, 33, and 35 Related D memoranda Memorandum D 1-2-1: Special Services Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements Memorandum D 4-1-4: Customs Sufferance Warehouses Memorandum D 5-1-1: International Mail Processing Memorandum D 6-2-3: Refund of Duties Memorandum D 7-4-4: Customs Bonded Warehouses Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods Memorandum D 17-1-8: Release Prior to Payment Privilege Memorandum D 17-1-10: Coding of Customs Accounting Documents Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes Memorandum D 17-4-0: Courier Low Value Shipment Program Memorandum D 19 Acts and Regulations of Other Government Departments Memorandum D 23-3-1: Customs Self-Assessment Program for Importers Superseded D memoranda D17-1-4 dated October 21, 2024 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Contact us Border information services", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Appendix A: Form BSF2Y3 (Y50)—Reject Document Control", + "part": "", + "division": "", + "heading": "", + "text": "Figure 1: Text version This Protected B form is issued by the Canada Border Services Agency. The top of the form has sections to note: the transaction or cargo control number whether the entry was returned for correction or has been corrected the CBSA office the importer Next, the form provides selections for administrative and enforcement rejection. Reasons for administrative rejection: illegible data incomplete documentation coding errors duplicate cargo control number location of goods not indicated business number duplicate transaction number incomplete description of goods container number missing other Reasons for enforcement rejection: certificates/permits required marking origin of goods description/quantity/value other government department examinations other Finally, the form has sections for the border services officer and/or importer to provide remarks and sign.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Appendix B: Exception Lead Sheet", + "part": "", + "division": "", + "heading": "", + "text": "Figure 2: Text version Sample template of an EDI exception lead sheet to be used when a commercial shipment has been identified as an exception to mandatory EDI . The top of the form has sections to note: the transaction number date the importer/broker Next, the form provides selections the reason for exception. Reasons for exception: Invoice lines in excess of 999 lines goods being released from a Queen’s warehouse Courier Low Value Shipment rejected (Y50) from Consist Sheet bonded warehouse RMD (grey wrapper) release request is submitted to a non-terminal office more than one warehouse sub-location code OGD Paper Permit or Certificate required (no EDI option available) system Outage shortages, entered to arrive, value included, provisional, etc. (where there is no EDI option) regulated goods qualifying for tariff classification 9813 or 9814 (Canadian Goods Returning) other Finally, the form has sections for importer and/or broker to provide remarks.", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "Appendix C: Release Information Sheet", + "part": "", + "division": "", + "heading": "", + "text": "Figure 3: Text version Sample template of an release information sheet (optional) to be included in a paper release package. The form has sections to note: company logo section for official use the transaction number importer/exporter business number number of invoice pages the importers name miscellaneous use", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-4-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-4", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\nCustoms Act , sections 31, 32, 33, and 35\nRelated D memoranda\n- Memorandum D 1-2-1: Special Services\n- Memorandum D 1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D 3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D 3-2-1: Air Pre-arrival and Reporting Requirements\n- Memorandum D 3-3-1: Freight Forwarder Pre-arrival and Reporting Requirements\n- Memorandum D 3-4-2: Highway Pre-arrival and Reporting Requirements\n- Memorandum D 3-5-1: Marine Pre-load/Pre-arrival and Reporting Requirements\n- Memorandum D 3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D 4-1-4: Customs Sufferance Warehouses\n- Memorandum D 5-1-1: International Mail Processing\n- Memorandum D 6-2-3: Refund of Duties\n- Memorandum D 7-4-4: Customs Bonded Warehouses\n- Memorandum D 8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D 8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- Memorandum D 11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D 17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D 17-1-8: Release Prior to Payment Privilege\n- Memorandum D 17-1-10: Coding of Customs Accounting Documents\n- Memorandum D 17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D 17-4-0: Courier Low Value Shipment Program\n- Memorandum D 19 Acts and Regulations of Other Government Departments\n- Memorandum D 23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memoranda\nD17-1-4 dated October 21, 2024\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate\nContact us\nBorder information services", + "history": "", + "last_amended": "2025-12-15", + "current_to": "2025-12-15", + "citation": "Memorandum D17-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-4-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "1 \n\nMemorandum D17-1-5: Accounting for Commercial \nGoods \nISSN 2369-2391 \nOttawa, October 21 2024 \nThis memorandum outlines the policies and procedures to account for commercial goods. \nPlain language summary \nTarget audience: Importers of commercial goods. \nKey content: How to account for commercial goods imported into Canada; submitting a \nCustoms Accounting Declaration (CAD); account statements and billing; penalties for late \naccounting and how to appeal them; correcting, adjusting or withdrawing a CAD. \nKeywords: CARM, Customs Accounting Declaration (CAD), commercial importation, \naccounting, customs broker, business number, transaction number. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Using a customs broker \no Business number requirements \no Transaction number \no Submitting a CAD \no Submitting a paper CAD \no Accounting for commercial goods in the postal stream \no Master Provisional Entries \no Accounting for Continuous Transmission Commodities (CTCs) \no Account statements and billing \no Late accounting \no Late accounting penalty reviews \no Corrections \no \n\n2 \n\no Adjustments \no CAD withdraw requests \no Record-keeping requirements \n Appendix A: Locations with CARM Client Portal (CCP) access \n Appendix B: Commercial Accounting Declaration (CAD) accounting, statement and \nbilling examples \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis D-memo has been revised to: \na) Move policies and procedures for the payment of duties and taxes on imported \ncommercial goods to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nb) Reflect changes resulting from the implementation of Release 3 of the CBSA \nAssessment and Revenue Management Project (CARM): \ni. Replacing Form B3-3: Canada Customs Coding Form, and Form B2: Canada \nCustoms—Adjustment Request, with the Commercial Accounting Declaration \n(CAD). \nii. Harmonizing the high value and low value accounting time limits. \niii. Changing the billing period and payment due dates. \niv. Adding a new accounting correction process. \nv. Changing the adjustment process. \nvi. Electronic filing of the final accounting using the new CARM Client Portal (CCP), \nApplication Programming Interface (API) or Electronic Data Interchanged (EDI). \nvii. Applying Late Accounting Penalties (LAPs) automatically when a CAD is not \nreceived within the prescribed time limit. \nDefinitions \nBusiness number (BN) \nA 9-digit numerical Canada Revenue Agency (CRA) registration number used to uniquely \nidentify businesses when dealing with the federal, provincial and municipal governments. \n\nBusiness number import/export account (BN15) \nA 15-digit CRA registration number, made up of the BN and a six digit alpha-numerical \nnumber, used to uniquely identify businesses’ import/export accounts. \n\nCARM Client Portal (CCP) \n\n3 \n\nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "Commercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCommercial goods \nGoods imported to Canada for sale or for any industrial, occupational, commercial, institutional \nor other like use. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker \nmay account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nDaily Notice (DN) \nAn electronic statement that reflects all transactions posted on an importer’s or broker’s \naccount on a specific date. DNs are delivered daily via Electronic Data Interchange (EDI). \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs \nTariff, the Excise Tax Act, the Special Importation Measures Act, and any other Act of \nParliament. However, for the purposes of some sections and articles of the Customs Act, the \nterm \"duties\" does not include taxes applied under Part IX of the Excise Tax Act (i.e., the \nGST). This means that requests to refund duty do not refund GST. \n\nUnder the Customs Tariff, duties include duties and taxes levied on imported or exported \ngoods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of sections 69 to 76. \n\n4 \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nGoods and services tax (GST) \nA federal tax levied on all products and services imported into Canada and/or supplied in \nCanada, except for those exempted by the Excise Tax Act (Schedule VII). \n\nGoods \nAny item or part thereof imported into Canada subject to the control of customs, including \nconveyances, animals and any document in any form. \n\nForm BSF946, Exception Commercial Accounting Declaration \nThe paper customs accounting declaration that is to be submitted in exceptional \ncircumstances, as per section 2.2(2) of the Accounting for Imported Goods and Payment of \nDuties Regulations. \n\nHigh-value shipment (HVS) \nA shipment of goods with an estimated value for duty exceeding $3,300 Canadian dollars. \n\nImporter ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "The person or entity who causes goods to be imported and is responsible for accounting for \nthose goods and paying applicable duties and taxes. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nLow-value shipment (LVS) \nA shipment of goods, except for a postal shipment, with an estimated value for duty not \nexceeding $3,300 Canadian dollars. \n\n5 \n\nLate accounting penalty (LAP) \nA penalty is automatically applied to the business number import/export program account \n(BN15) that is on release for goods that are not accounted for within the prescribed time limit. \n\nRelease \nThe authorized removal of goods from a CBSA office, a sufferance or bonded warehouse, or a \nduty-free shop (in the case of exports) for use in Canada. \n\nRelease on minimum documentation (RMD) \nAn interim accounting release option that permits importers and couriers with valid financial \nsecurity to obtain release of goods based on minimal documentation. \n\nRelease Prior to Payment (RPP) Privilege \nA privilege that entitles importers or brokers who posted financial security to: \n\na) obtain release of goods from the CBSA based on minimum documentation (RMD). \nb) defer submission of final accounting. \nc) defer payment of duties and taxes. \n\nStatement of Account (SOA) \nAn electronic accounting statement for importers that is issued on a monthly basis. The SOA \ndisplays account balances for a billing period and includes a daily summary of accounting \ntransactions due on the payment due date. \n\nTransaction number \nA 14-digit number appearing on interim accounting, the CAD, and on other supporting \ndocuments used for the accounting and release of goods. The transaction number is used for \nidentification and control purposes. It may be generated by the CBSA or provided by the \nimporter or broker, if the importer or broker has an account security number. \n\nVersion management \nCARM’s ability to track changes to the CAD by saving new versions with a new number (in \nsequential order). All versions can be reviewed on the CCP. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\n6 \n\nGuidelines \n1. An importer or their broker must submit a Customs Accounting Declaration (CAD) to assess ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "duties and taxes, and to account for goods imported into Canada to satisfy the legislative \nobligation under the Customs Act and other legislation and regulations administered by the \nCBSA. \n\n2. The CAD replaces Form B3: Canada Customs Coding Form, and version management of \nthe CAD replaces Form B2: Canada Customs - Adjustment Request. The result is an \nautomated accounting declaration record. \n\n3. This memorandum provides policies and procedures to prepare and submit CADs using the \nCARM system. For step-by-step instructions on how to register in CARM in order to be \nable to submit a CAD, see CARM Client Portal onboarding documentation. \nUsing a customs broker \n4. Importers can submit their CAD directly to the CBSA via CCP or they may authorize a \nlicensed customs broker to submit the CAD on their behalf. \n\n5. A customs broker may submit a CAD on behalf of an importer if they have been granted a \nDelegation of Authority (DOA) by the importer in the CARM Client Portal (CCP). For more \ninformation on using a customs broker and the DOA, refer to Memorandum D1-6-\n1: Authority to Act as Agent. For the steps on how to delegate authority to a service \nprovider to access the CCP, see User Guide—Delegation of Authority in the CARM Client \nPortal. \n\n6. Fees imposed by customs brokers are not regulated by the CBSA. Although Importers may \nuse a customs broker to transact business with the CBSA, importers are ultimately \nresponsible for the accounting documentation, payment of duties and taxes, and \nsubsequent adjustments. \nBusiness number requirements \n7. To transact business with the CBSA, a commercial importer requires a business number \n(BN) with an import/export account identifier (RM), also referred to as a BN15. All release \nand accounting documents for commercial importations must show a valid and correct \nBN15. \n\n8. For more information on how to register for a business number or an importer/exporter \nprogram account identifier, refer to the CARM Client Portal onboarding documentation. \n\n9. Accounting using a customs broker BN15 cannot be used, except under the following \ncircumstances: \n\n7 \n\na) Importation of high-value non-commercial (casual) goods – A customs broker \nmay use their BN15 to account for non-commercial goods cleared through the \ncommercial stream on behalf of a casual importer. \n\nb) Convention and trade shows – A customs broker may use their BN15 to account \nfor the temporary importation of trade show and convention goods on behalf of \nimporters. \n\nc) Auction house importation – A customs broker may use their BN15 to represent \nand account for auction house importations on behalf of importers who are not \nregistered in the CCP or who have not obtained a BN15. \n\n10. Please note that additional uses of a customs broker BN15 are permitted until October 21, \n2025 as part of the CARM implementation transition measures. For more information on \nthe use of a broker BN15 during this time, refer to Customs Notice 24-27: CARM October ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "Implementation – Transition Measures. \nTransaction number \n11. A CAD requires a transaction number, which is a unique 14-digit number, to identify each \nshipment. This transaction number is used to identify shipments at various times \nthroughout the customs process. \n\n12. An importer or their customs broker can provide their own transaction number or have the \nportal generate one for them when submitting the CAD using the CCP. If generating their \nown transaction number, it must start with either the importer’s or broker’s account security \nnumber (ASEC). \n\n13. A transaction number generated by the CBSA will start with five zeros (no ASEC). \nSubmitting a CAD \n14. A CAD may be submitted by an importer or their delegated customs broker electronically \nto the CBSA via one of the following: \n\na) CARM Client Portal (CCP) \nb) Electronic Data Interchange (EDI) \nc) Application Programming Interface (API) \n\n15. The CCP is a self-service online tool that importers and customs brokers can access \nthrough the CBSA’s webpage in order to submit a CAD. To log in into the CCP or to find \nmore information about the onboarding process, please visit the CARM Client Portal. \n\n8 \n\n16. Access to the CCP is also available at some ports and allows importers or their delegated \ncustoms brokers to submit a CAD. A list of offices that provide CCP access can be found \nin Appendix A: Locations with CARM Client Portal (CCP) access. \n\n17. To be able to submit a CAD using EDI or API, an importer or customs broker must fill out \nthe CBSA’s online client support contact form. \n\n18. Importers or customs brokers who need help accessing the CCP or experience technical \nissues submitting a CAD using EDI or through API, should contact the CARM Client \nSupport Helpdesk. \n\n19. When submitting a CAD via the CCP, the maximum lines the system will accept is 1000. \nWhen submitting a CAD via API or EDI, the system can accept larger files, but there is a \nmaximum file size of 50 MB (approximately 10,000 lines). \nType C CAD \n20. Importers without Release Prior to Payment (RPP) privileges, or importers with RPP, but \nwishing to submit accounting at the time of release, are required to submit a Type C CAD. \n\n21. This can be prepared in advance, offsite, or at a CBSA office (where available) using the \nCCP. A Type C CAD cannot be submitted via EDI or API. \n\n22. Importers or brokers submitting a Type C CAD can use a CBSA generated transaction \nnumber that starts with five zeros, or provide their own transaction number starting with a \nvalid account security number. When submitting a CAD using the CCP, the TCP can leave \nthe transaction field blank, and the transaction number will be automatically generated. \n\n23. After submitting a Type C CAD, the importer or customs broker must print two copies of \nthe CAD and assemble the release and accounting package, including the cargo \ndocument (if applicable) and any required permits, certificates, etc. They are to submit the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "release and accounting package to the CBSA office for processing once the goods arrive \nand are available for examination. \n\n24. Upon receipt of the package, the CBSA reviews the documentation and if the decision is \nto release the goods, the status of the CAD is updated to “complete” and the importer or \ncustoms broker is directed to make payment. \n\n25. If the importer has RPP privileges, they can make payment to the cashier or they can \ndefer the payment to the Statement of Account (SOA) payment due date. \nType AB CAD \n26. Importers with RPP privileges, who have their goods released on minimum documentation \n(RMD), are required to submit a Type AB CAD via the CCP, EDI or API. \n\n9 \n\n27. When a Type AB CAD is submitted, the transaction number submitted must match the \ntransaction number used for release. \n\n28. Under CARM, the CBSA no longer makes a distinction between \"high value\" and \"low \nvalue\" shipments in the commercial stream for the purpose of establishing accounting time \nlimits for submitting this information. \n\n29. The Type AB CAD must be accepted by the CARM system within 5 business days from \nthe date that the CBSA releases the goods. The calculation of the accounting period for \nshipments is based on regular business days and does not include Saturdays, Sundays, \nfederal statutory holidays, or provincial civic holidays. \n\n30. The day of release is considered day zero. If the goods are released on a Saturday, \nSunday, or holiday, the accounting period is calculated as if the release occurred on the \nfirst business day after the goods have been released (considered day zero). \n\n31. When a Type AB CAD is submitted electronically it must be received and validated prior to \n11:59:59 PM EST on the fifth day. \n\n32. The submission of the Type AB CAD is considered a draft and the CAD version on file at \n12:00:00 am EST/EDT on the day after the payment due date is considered the final \nversion of accounting. Any changes made to the Type AB CAD between the day it is \nsubmitted and payment due date will be considered a correction. For more information on \nsubmitting a correction, see the Corrections section below. \n\n33. For examples of how the accounting time limits are calculated, see Appendix B: CAD \naccounting, statement and billing dates examples. \nType F CAD \n34. For procedures related to accounting for CLVS goods on a Type F CAD, consult \nMemorandum D17-4-0: Courier Low Value Shipment Program and Memorandum D17-1-\n10: Coding of Customs Accounting Documents. \nType TT CAD \n35. For procedures related to goods accounted for by a CSA importer on a Type TT CAD, \nconsult Memorandum D23-3-1: Customs Self Assessment Program for Importers. \nType V CAD \n36. A Type V CAD is be used to voluntarily account for, and assess duties and taxes on, \ngoods that have entered the Canadian economy without official customs release. \n\n10 \n\n37. A Type V CAD can only be submitted using the CCP. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "38. When a Type V CAD is submitted, the CARM system will post duties and taxes owed and \nassign a payment due date, along with applicable interest based on the date of CAD \nacceptance. Payment is due immediately for importers without RPP. \nWarehouse CAD Types \n39. For accounting procedures involving the movement of goods destined to a warehouse or \nremoved, refer to Memorandum: D17-1-10: Coding of Customs Accounting Documents. \n\na) Customs Bonded Warehouse Receipt – Confirming Entry (Type 10) \nb) Customs Bonded Warehouse Receipt – Obtain Release (Type 10) \nc) Customs Bonded Warehouse Removal for Consumption (Type 20) \nd) Customs Bonded Warehouse Acquittal (Type 21, Type 22) \ne) Customs Bonded Warehouse Transfer (Type 13, Type 30) \nSubmitting a paper CAD \n40. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance prevents \nor impedes the use of the electronic means or makes using them unreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n41. Where a TCP is unable to submit a CAD electronically due these circumstances, a paper \nCAD may be submitted to the port of release using Form BSF946, Exception Commercial \nAccounting Declaration. \n\n42. For instructions on how to complete Form BSF946, refer to Memorandum D17-1-10: \nCoding of Customs Accounting Documents. \nAccounting for commercial goods in the postal stream \n43. High value commercial goods, or goods that are prohibited, regulated or controlled, and \ndelivered via the postal stream must be accounted for using a Type C CAD or a Type AB \nCAD. The Mode of Transport selected is “Postal”. For procedures related to accounting for \ncommercial goods in the postal stream, consult Memorandum D5-1-1, International Mail \nProcessing. \n\n11 \n\nMaster Provisional Entries \n44. In certain situations, the importer/owner or customs broker cannot establish a final value \nfor duty of goods at the time of importation. In such cases, goods may be released under \nthe interim accounting provisions of subsection 32(2) of the Customs Act by obtaining \nauthorization from CBSA Trade Operations, in accordance with sections 14 and 15 of the \nAccounting for Imported Goods and Payment of Duties Regulations. This is referred to as \nthe Master Provisional Entry Process. \n\n45. For procedures related to Master Provisional Entries and authorization process, refer to \nMemorandum D17-1-13: Interim Accounting (Provisional Documentation). ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Accounting for Continuous Transmission Commodities (CTCs) \n46. Continuous Transmission Commodity (CTC) CAD submissions account for and assesses \nduties and taxes on CTCs (i.e. oil, gas or electricity) imported without official customs \nrelease through one of two modes of transport: pipeline or electrical grid. \n\n47. CAD Type AB must specify which of the two modes of transportation is applicable (i.e. \npipeline or electrical grid). \n\n48. Tariff Classification Code(s) quoted must also qualify as a CTC. \n\n49. CTCs imported between the 1st of Month One (1) and the last day of Month One (1) must \nbe accounted for (i.e. a CAD must be submitted and pass validation) by the 24th of Month \nTwo (2). \n\n50. Goods under Chapter 27 of the Customs Tariff (e.g. 2709.00.00 – petroleum oils) may be \nimported through other modes of transportation, such as marine via tankers. In these \ninstances, the goods do not qualify as CTCs and therefore require a cargo manifest, \nrelease, and corresponding CAD. \nAccount statements and billing \n51. The CCP allows importers and customs brokers to view and print CADs immediately \nfollowing submission, as well as view balances and transaction history. \n\n52. In addition, CARM generates a Daily Notice (DN) to reflect all transactions posted on a \nspecific date, as well a monthly Statement of Account (SOA) for a summarized view of \ntransactions for the billing period. \n\n53. The billing period for the SOA includes all goods released on a Type AB CAD between the \n18th of month 1 to the 17th of month 2. It will also include any Type C CADs for goods \nreleased during this period where the importer had RPP privileges and opted to defer \npayment. \n\n12 \n\n54. Payment of the SOA is due 10 weekdays (defined as Monday to Friday and includes \nholidays) after the 17th of the calendar month. \n\n55. Goods accounted after the issuance of the SOA and released within the billing period \n(18th of month 1 to the 17th of month 2) are due on the payment due date of that billing \nperiod. Importers should check their account balances after the issuance of the SOA to \nensure they remit payment for the correct amount. \n\n56. For more information on account statements and payments, see Memorandum D17-5-1: \nPayment of Duties and Taxes on Imported Commercial Goods. \nLate accounting \n57. A $100 late accounting penalty will be automatically applied and a Notice of Penalty \nAssessment will be issued to the BN15 submitted at the time of release, when the \nassociated accounting declaration is not submitted within the prescribed time limit. \n\n58. Importers can view releases that do not have an accounting declaration submitted using \nthe CCP. Late accounting penalties will appear on the SOA for that billing period. \n\n59. The CBSA monitors releases to ensure that accounting is submitted in the prescribed time \nlimits. \nLate accounting penalty reviews \n60. Where circumstances beyond an importer or customs broker's control cause a late ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "accounting penalty (LAP) to be applied, the importer or customs broker can request a \nreview under section 129 the Customs Act. For example: \n\na) CBSA errors such as CBSA systems’ programming or keying errors \nb) CBSA delays such as manual or automated processing delays \nc) Natural or human-made disasters such as floods, ice storms or fire \nd) Death or incapacitation of a key employee responsible for reporting to the CBSA \nsuch as serious illness or emotional stress caused by a death in their immediate \nfamily \ne) Unanticipated civil disturbances or disruptions in services such as \ndemonstrations, terrorism when alternative means of compliance are not readily \navailable \nf) Extraordinary circumstances not covered above such as a client's automated \nsystem being down for extended periods of time \n\n61. Review requests can be made through the CCP. For more information on how to submit a \nreview request, refer to Memorandum D22-1-1: Implementing the Administrative Monetary \nPenalty System (AMPS). \n\n13 \n\n62. A request for review is unlikely to be approved in a case where the penalty resulted from \nneglect or lack of awareness on the part of the importer or customs broker. \n\n63. A request for review is also unlikely to be approved when the importer or customs broker \nhad sufficient time to apply for a review, but chose not, or neglected to do so. Requests will \nbe denied if not received by CBSA within 90 days of the penalty being assessed unless an \nextension of time is granted under s. 129.1 of the Customs Act. For information about \nextensions, see the Appeals and reviews section of the CBSA website. \n\n64. If the SOA has been issued, the importer or customs broker should pay the penalty \namount on the due date. If the request for review is approved, the penalty will be reversed \nand a refund will be issued as a credit to offset debt on the client account. If no debt exists \nto credit against, a disbursement may be made. More information on client account \noffsetting and disbursements can be found in Memorandum D17-5-1: Payment of Duties \nand Taxes on Imported Commercial Goods. If the importer or customs broker chooses not \nto pay the penalty amount and the cancellation is denied, interest will be charged on the \namount of the penalty from the date of issuance. \n\n65. The CBSA will not be able to proactively waive a penalty in the event of a CARM outage \nand it will appear on the importer’s account. When this happens the importer or customs \nbroker should request a review via the CCP and reference the outage notice. \nCorrections \n66. A correction is a voluntary change to declaration information that occurs between the initial \nacceptance of the CAD and 11:59:59 pm EST/EDT on the payment due date. Corrections \nmay result in a change to the duties and taxes owing on the goods imported into Canada. \n\n67. The correction period is only available to importers enrolled in the Release Prior to ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "Payment (RPP) Program and to the delegated customs broker that submitted the initial \nCAD on behalf of the importer, where a customs broker was used. \n\n68. A correction may be submitted for fields at the declaration, invoice and commodity levels. \nAll changes require the submission of a Reason Code and supporting remarks. For a list if \nreason codes refer to Appendix A of Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \n\n69. Any correction that results in less money owed to the CBSA requires the submission of \nsupporting documentation. Supporting documentation will not be required at the time of \nsubmission of the correction for all other corrections, however it may be requested by the \nCBSA. \n\n70. Corrections may be submitted via CCP, EDI, or API; however any requested supporting \ndocuments can only be attached via the CCP. When submitting supporting documentation, \nthe CCP can accommodate up to 45 MB per file, to a maximum of 150 MB per submission. \n\n14 \n\nOnly 10 files can be submitted at a time. If the TCP needs to submit more than this, they \ncan make multiple submissions \n\n71. If accepted, the submitting party will receive a message with the outcome of the \ncorrections process, including the results of the duties and taxes calculation. The \ncorrection will also be reflected on the importer’s DN and SOA. \n\n72. If the correction is submitted on or after the SOA is issued, the corrected amounts will not \nbe reflected on that SOA, however the corrected amounts will be payable for the current \nbilling cycle. \nAdjustments \n73. The Adjustment Period starts when there is the final version of the CAD on file at 00:00:00 \nEST/EDT on the day after the payment due date according to CARM system time. \n\n74. For more information on adjustments, refer to Memorandum D17-2-1: Adjusting \nCommercial Accounting Declarations. \n\nCAD withdraw requests \n75. Requests to withdraw a CAD can be made in instances where information on the CAD is \nincorrect but cannot be amended using the correction or adjustment processes in CARM. \n\n76. For more information on how and when a withdraw request can be submitted, refer to \nMemorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\nRecord-keeping requirements \n77. The CAD is the official invoice and represents an obligation for the duties and taxes owing \non the goods. All corrections, adjustments, audits, and appeals are based on the data \nsubmitted on this document. \n\n78. Record-keeping requirements for imported commercial goods apply to resident and non-\nresident importers, including exporters abroad who ship commercial goods to themselves \nin Canada. Any non-resident importer who registers for a BN15 must receive authorization \nfrom the CBSA to have their books and records maintained outside of Canada or at an \naddress in Canada that relates to them (e.g. customs broker’s office). Information and ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "guidelines on the maintenance of books and records can be found in Memorandum D17-1-\n21: Maintenance of Records in Canada by Importers. \n\n15 \n\nAppendix A: Locations with CARM Client Portal (CCP) \naccess \nAtlantic Region \n1403, Route 95 \nWoodstock Road \nBelleville NB E7M 4Z9 \n\nCentreville \n1449 Route 110 \nRoyalton NB E7K 2E3 \n\nSt. Stephen \n73 Milltown Blvd., P.O. Box 160 \nSt. Stephen NB E3L 2X1 \nQuébec Region \nMontréal International Airport (PET) – Commercial \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nStanstead \n2, Route 55 \nStanstead QC J0B 3E2 \n\nLacolle Route 15 – Commercial \nRoute 15 \nSt-Bernard de Lacolle QC J0J 1J0 \n\nStanhope – Commercial \n1000, Route 147 \nStanhope QC J1A 2S2 \n\nSt-Armand – Commercial \n10, Route 133 \nSt-Armand de Philipsburg QC J0J 1T0 \n\nMirabel International Airport – Commercial \nBuilding « D » \n11955 Cargo A-6, Room 100 \nMirabel QC J7N 1G3 \n\n16 \n\nMontréal Long Room \n400 Place Youville, 1st floor \nMontréal QC H2Y 2C2 \n\nMontréal Côte-de-Liesse (C.D.L.) \n2200 Reverchon Avenue, Suite 296 \nDorval QC H9P 2S7 \n\nNorthern Ontario Region \nBridge Plaza Building \nHighway 16 \nPrescott ON K0E 1T0 \n\nBridge Plaza Building \n125 Huron Street \nSault Ste. Marie ON P6A 1R3 \n\nPigeon River \nHighway 61, R.R.7 \nThunder Bay ON P7C 5V5 \n\nHill Island \n1000 Island Bridge \nLansdowne ON K0E 1L0 \n\nFort Frances \n101 Church Street \nFort Frances ON P9A 3X8 \nGreater Toronto Area Region \nLester B. Pearson International Airport \nCargo Building \"B\", P.O. Box 40, AMF \nToronto ON L5P 1A2 \nNiagara/Fort Erie Region \nPeace Bridge \n10 Queen Street \nFort Erie ON L2A 6M4 \n\nQueenston Bridge \n14154 Niagara Parkway at Highway 405 \nNiagara on the Lake ON L0S 1J0 \n\n17 \n\nWindsor/St. Clair Region \n\nBlue Water Bridge \nBridge Street, P O Box 640 \nSarnia ON N7T 7J7 \n\nLondon \n2724 Roxburgh Road, Unit 2, \nLondon, ON N6N 1K9 \n\nAmbassador Bridge \n4285 Industrial Drive, P.O. Box 1655 \nWindsor, ON N9C 3R9 \n\nWindsor Tunnel \n310 Hanna Street \nWindsor ON N8X 4W6 \nPrairie Region \nCalgary \nBay 32 \n3033-34th Avenue NE \nCalgary AB T1Y 6X2 \n\nCarway \nHighway 2 \nVia P O Box 699 \nCardston AB T0K 0K0 \n\nCoutts \nHighway 4 \nP.O. Box 220 \nCoutts AB T0K 0N0 \n\nEdmonton International Airport \nArrivals Level \nP.O. Box 9866 \nEdmonton AB T5J 2T2 \n\nEdmonton International Airport \nCommercial Operations \n4th Ave. & Service Road \nP.O. Box 9866 \nEdmonton AB T5J 2T3 \n\n18 \n\nEmerson \nHighway 75 \nEmerson MB R0A 0L0 \n\nNorth Portal – Commercial \nHighway 39 \nNorth Portal SK S0C 1W0 \nPacific Region \nAldergrove \nHighway 13, #10, R.R. 5 \nAldergrove BC V4W 2L8 \n\nBurnaby Warehouse \nUnited Terminals, Room 210 \n7867 Express Street \nBurnaby BC V5A 1S7 \n\nBoundary Bay \n4 – 56th Street \nDelta BC V4L 1Z2 \n\nHuntingdon – Commercial \n2 Sumas Way \nHuntingdon BC V2S 7L9 \n\nKingsgate \nHighway 95 \nKingsgate BC V0B 1V0 \n\nOsoyoos \n202 – 97th Street \nOsoyoos BC V0H 1V1 \n\nVancouver International Airport \n113-5000 Miller Road \nRichmond BC V7B 1K6 \n\nPacific Highway – Commercial office \n28 – 176th Street \nSurrey BC V4P 1M7 \n\n19 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-5-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-5", + "marginal_note": "Accounting for Commercial Goods (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "Client Services \n503 – 333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nMetro Vancouver Long Room \n333 Dunsmuir Street \nVancouver BC V6B 5R4 \n\nAppendix B: CAD accounting, statement and billing \nexamples \nThe following example demonstrates the prescribed accounting time limits for the presentation \nof an Type AB CAD when goods are released on minimum documentation on a week day, \nweekend, and a federal statutory holiday. It includes an example on when a late accounting \npenalty (LAP) will be applied if the CAD is not submitted on time, the SOA generation date, \nand the payment due for goods for these example goods. \n\nSunday Monday Tuesday Wednesday Thursday Friday Saturday \n\n1 \nApples \nreleased \n2 \n3 4 Federal \nHoliday \n\nBananas \nreleased \n\n5 \n\n6 7 \nGrapes \nreleased \n8 \n\n9 \n10 11 \nCAD due \nand \nreceived for \napples \n12 \nCAD due for \nbananas and \nreceived \n13 \n\n14 \nCAD for \ngrapes due \nbut not \nreceived \n\n15 \n$100 LAP \napplied for \ngrapes \n16 \n17 \nOranges \nreleased \n18 \nCorrection \nmade to \napples \n19 20 \nCAD \nsubmitted for \nGrapes \n21 22 23 \n\n20 \n\n24 \n\n25 \nSOA \ngenerated \nand \nincludes \napples \n(corrected \nCAD), \nbananas, \nand grapes \n\nCAD due \nand \nsubmitted \nfor oranges \nbut does \nnot appear \non SOA. \n\n26 \n\n27 \nCorrection \nmade to \nbananas \n28 \n\n29 \nPayment \ndue date. \nPayment \nrequired for \napples, \nbananas, \ngrapes and \noranges. \nPayment \namount will \nnot be what \nis shown on \nthe SOA as \ncorrection to \nbananas \nand CAD \nsubmitted \nfor oranges \nafter this. \n30 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nAccounting for Imported Goods and Payment of Duties Regulations \nCustoms Act \nRelated D memoranda \n Memorandum D1-6-1: Authority to Act as Agent \n Memorandum D5-1-1, International Mail Processing \n Memorandum D17-1-10: Coding of Customs Accounting Documents \n Memorandum D17-1-21: Maintenance of Records in Canada by Importers \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3: Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-4-0: Courier Low Value Shipment Program \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System \n(AMPS) \n Memorandum D23-3-1: Customs Self Assessment Program for Importers \n\n21 \n\nSuperseded D memoranda \nD17-1-5 Registration, Accounting and Payment for Commercial Goods dated March 13, 2013 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n CARM client support contact form \n CARM Client Portal \n CBSA appeals", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-5-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-1-8: Release Prior to Payment \nPrivilege \nISSN 2369-2391 \nOttawa, October 21, 2024 \nOn this page \n In Brief \n Legislation \n Guidelines and General Information \n Appendix \n References \nIn Brief \n1. This memorandum has been revised to include the introduction of the CBSA \nAssessment and Revenue Management (CARM) system. \n2. This memorandum has been revised to reflect the transition to CARM and outline \nthe procedure for importers to apply, gain and participate in the Release Prior to \nPayment Privilege following the implementation of CARM Release 2. \nLegislation \nCustoms Act (sections 32, 33 and 35) \nAccounting for Imported Goods and Payment of Duties Regulations \nAgents’ Accounting for Imported Goods and Payment of Duties Regulations \nCustoms Brokers Licensing Regulations \n\nTo obtain a copy of the legislation or regulations, consult the Justice Canada web site \nat www.justice.gc.ca. \n\n2 \n\nGuidelines and General Information \nDefinitions \nBusiness Number (BN9) \n\nA nine digit numerical Canada Revenue Agency (CRA) business registration number \nused to uniquely identify legal entity information of a business when dealing with the \nfederal, provincial and municipal governments (e.g., 123456789). \n\nBusiness Number RM Account (RM15) \n\nA 15 digit number made up of the 9 digit business number appended by a 6 digit alpha-\nnumerical number used to uniquely identify the business’s import/export accounts (e.g., \n123456789RM0001). \n\nCBSA Assessment and Revenue Management (CARM) \n\nIs a duty and tax collection system developed to modernize and streamline the process \nof importing goods into Canada. \n\nCARM Client Portal (CCP) \n\nServes as the primary hub for trade chain partners to interact with the CBSA relating to \nthe importation of goods into Canada. \n\nDuties \n\nUnder the Customs Act, duties include duties and taxes on imported goods under the \nCustoms Tariff, the Excise Act, 2001, Excise Tax Act, the Special Imports Measures \nAct and any other Act of Parliament. However, for purposes of some sections and \narticles of the Customs Act, the term ‘duties’ does not include the taxes applied under \nPart IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). This means \nthat in the case of a request for a refund of duty, GST is not refunded. Under the \nCustoms Tariff, duties include duties and taxes levied on imported or exported goods, \nexcept for the duties and taxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the \ntemporary duties levied under any of Sections 69 to 76. \n\n3 \n\nFinancial Security \n\nAn acceptable form of financial instrument provided by an importer to secure the \npayment of duties and taxes on imported goods in accordance with Memorandum D1-\n7-1, Posting Security for Transacting Bonded Operations. \n\nLicensed Customs Broker \n\nIs an individual, partnership, or corporation, licensed by the CBSA in accordance with \nthe Customs Broker Licensing Regulations, who acts as agent to transact business ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "with the CBSA on behalf of the importer or owner. While in most cases, any authorized \nagent can transact business with the CBSA, only a licensed customs broker can \naccount for goods and pay duties and taxes subject to section 32 of the Customs Act, \nas agent for the importer or owner, unless the person does so on a casual basis \nwithout compensation, charge or fee. \n\nTrade Chain Partner (TCP) \n\nAn enterprise that is directly involved in the importation or cross-border movement of \ngoods imported or transported by a CSA importer. TCP names are captured \nin ACROSS as part of an ongoing risk process and to verify legitimacy of a \nshipment. TCPs of the importer include United States and Mexico vendors and \nconsignees in Canada that receive direct shipments. \n\nRelease Prior to Payment Privilege \n\n1. The Release Prior to Payment (RPP) Privilege is a privilege that entitles importers \nwho have posted financial security and enrolled in the importer RPP program to: \n\n(a) obtain the release of goods from the CBSA before paying duties and taxes; \n(b) defer accounting for goods; and, \n(c) defer payment of duties and taxes. \n\n2. Posting security for the RPP privilege is also a requirement to submit a release on \nminimum documentation. \n\n3. All commercial importers that wish to have RPP privileges must post financial \nsecurity and enroll in the Importer RPP program. This includes commercial \nimporters of Courier Low Value Shipment (CLVS) goods. \n\n4. While importers may continue to use a licensed customs broker to transact \nbusiness on their behalf, it is the importer’s security that is to secure duties and \ntaxes in the case of non-payment. \n\n4 \n\n5. Customs brokers, who post financial security may enroll in the Importer RPP \nprogram as importers, to clear casual (non-commercial) goods, other than those \ngoods being cleared in the CLVS program. The broker’s security is to secure duties \nand taxes in the case of non-payment. \n\n6. Couriers, who post financial security may enroll in the Importer RPP program as \nimporters, to clear casual goods in the CLVS program. The courier’s security is to \nsecure duties and taxes in the case of non-payment. \n\nPrerequisites for the Release Prior to Payment Privilege \n\n7. Trade Chain Partners (TCP) that wish to obtain RPP privileges are required to: \n\n(a) register with CRA to obtain a business number (BN 9) for the legal entity of your \ncompany (if not already registered). \n\n(b) set up an account in the CBSA Client Portal (CCP) located on the CBSA website \nincluding setting up any delegation of authorities. \n\n(c) Using the CCP, register for the Importer program with CBSA to obtain a business \nnumber 15 importer account (BN 15) refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege on Registering in the \nCCP. \n\n(d) Couriers must apply for an importer account importer (RM) account (BN 15) and \nenroll in the RPP importer sub-program in order to clear goods under the CLVS ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "Program. The courier’s financial security secures casual goods imported under \nthe CLVS program. \n\n(e) Customs brokers must apply for an importer account importer (RM) account (BN \n15) and enroll in the RPP importer sub-program in order to clear goods. The \nbroker’s financial security secures goods imported under their account. \n\nRelease Prior to Payment CARM Transition Plan \n\n8. The CBSA will be implementing a 180 day transition for Importers to post their new \nFinancial Security amounts in the CARM portal. \n9. Importers that register in the CCP will benefit from the 180 day transition period. \nImporters may register ahead of CARM Release 2 Go-Live, or during the 180 day \ntransition to benefit from using RPP without posting security. \n\n5 \n\n10. Importers must update their Financial Security amount in the CCP prior to the 180 \nday deadline. Importers who have not posted Financial Security before this date will \nface potential suspensions, penalties and/or revocation of their RPP. \n\nRelease Prior to Payment Enrollment \n\n11. Once a TCP has set up their account and registered for their BN9 and BN15 \nImporter program account the TCP can enroll in the RPP importer sub-program by \ncompleting the following steps: \n(a) Using Enroll in the RPP importer sub-program. \n(b) the TCP has been delegated access on the CCP to act on behalf of an importer. \n(Note - only a licensed customs broker can be delegated to account and pay on \nbehalf of an importer under section 32 of the Customs Act (if receiving \ncompensation, charge or fee). \n(c) If the application is approved, the TCP can apply for sub-programs via various \nsubprogram enrolment processes. To enroll in a sub-program, the TCP \nnavigates to the \nProgram Profile page and accesses the sub-program tab. \n(d) A separate RM is generated for each program, the RPP sub-program falls under \nthe Importer RM. \n(e) The CARM System calculates the required amount of financial security it \nestimates the TCP needs, and validates that the amount posted by the TCP \nequals the CARM System calculated amount. \n(f) If CARM validates that all the information is accurate and that the TCP meets \nthe requirements for RPP enrollment, the RPP flag in the system will be \nupdated. \n(g) If the CARM system calculates the TCP has not calculated and posted adequate \nsecurity, the TCP can either post the security calculated by CARM or request to \npost the lower self-calculated amount which will be subject to CBSA approval. \n\nRelease Prior to Payment Privilege Security \n\n12. Security can be in the form of electronic cash deposit or an Electronic bond (E-\nbond) issued by either a surety or financial institution as detailed in Memorandum \nD17-5-2, Financial Security Related to the Release Prior to Payment Privilege. \n\n6 \n\n13. In exceptional circumstances only, paper-based security may be accepted. This can \nbe in the form of cash, certified cheque, money order, transferable bond issued by ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "the Government of Canada, and/or a Form D120, Customs Bond, issued by either a \nsurety or financial institution as detailed in Memorandum D17-5-2, Financial \nSecurity Related to the Release Prior to Payment Privilege. \n\n14. For more detailed information please refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege. \n\nCalculation of Amount of Security for Release Prior to \nPayment Security \n\n15. In order to participate in the RPP program, both resident and non-resident importers \nmust provide a financial security that is equal or higher than the requirement \ncalculated by the CBSA. At the time of enrollment, the requirement for importers is \nbased on their highest monthly account receivable balance from the previous 12 \nmonths for each RM business account. The account receivable is comprised of \nduties and taxes, inclusive of the GST and other types of debts, such as \nadjustments, interests, etc.The amount of financial security posted in the form of a \nwritten security agreement shall be 50% of the requirement as described in the \nsection above. The minimum written security agreement amount to be posted is \nCAN$5,000 per RM business account. \n16. The amount of financial security posted in the form of a deposit shall be 100% of \nthe requirement as described in the section above. There is no minimum \nrequirement for a deposit. There is a maximum financial security amount of \nCAN$10 million per RM business account for all forms of security. \n\n17. Importers can elect instead to post security as an electronic cash deposit (no \nminimum requirement); however no reduction will apply and an importer is required \nto post 100% of their highest monthly AR over the last 12 months. \n\n18. New importers with no importing history, should estimate what they forecast their \nAR will be to determine the amount of security to post. Importers will be prompted \nby the CARM system to post additional security or make a payment should the \namount be insufficient once they start transacting business. \n\n19. Where an importer solely imports goods that are unconditionally free of duties, no \nsecurity deposit is required. However, should the system determine that there are \nduties and taxes associated with the transaction, the importer will be required to \npost security. \n\n7 \n\n20. Security (bonds, riders, endorsements, certified cheques etc.) for the RPP privilege \nmust be submitted electronically via the CARM portal. \n\n21. The CARM solution will track and monitor RPP security utilization in real-time, as \nwell as notify importers who are approaching or beyond their financial security limit \nbased on current AR and security posted. It is obligatory on the importer to maintain \nadequate security to cover their AR per the requirements stated above. \n\n22. If the importer or the surety provider cancels the bond, the importer will be removed \nfrom the RPP privilege. Importers must have adequate financial security posted to ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "participate. Importers may be re-instated into the RPP privilege if they provide new \nfinancial security, subject to processing timelines of new RPP privileges. \n\nMaintaining Security Levels for Importers and Customs \nBrokers \n\n23. Importers are responsible to maintain adequate security with the CBSA to cover \ntheir accounts receivable. When additional security is required, the importer or \ncustoms broker is to submit additional security electronically (i.e., a rider, \nendorsement or an amendment to the Form D120, Customs Bond or other \nacceptable form of security to the CBSA (refer to Memorandum D17-5-2, Financial \nSecurity related to the Release Prior to Payment Privilege). \n\n24. The review period is from July 25 of the previous year to July 24 of the current year. \nIncreases or decreases must be submitted in the CCP prior to that date. \n\n25. Security levels are monitored by the CBSA in the CARM system. Failure to comply \nwith security requirements may result in the suspension or revocation of the release \nprior to payment privilege. \n\nRPP Non-compliance \n\n26. Non-compliance from the importer may include late or missed payments of their \nmonthly accounts, or failure to provide financial security levels at the required \namount. \n27. Importers may be suspended after their third late payment. If an importer has RPP \nprivileges revoked for late payment and no claim has been filed, the importer will \nnot be eligible for the RPP program for a period of one year. If a claim against their \n\n8 \n\nfinancial security has been filed, privileges will be revoked for a period of three \nyears. The CBSA will notify these importers of the consequences of their non-\ncompliance. \n28. The CBSA reserves the right to suspend/revoke the RPP privilege based on risk, or \nif it has reason to believe there could be payment issues (i.e., bankruptcy, \nbankruptcy protection). \n29. The Administrative Monetary Penalty System (AMPS) contravention C336 applies \nto late payments of duties and taxes owing. Refer to Memorandum D22-1-1, \nAdministrative Monetary Penalty System, for further information. \n30. Failure to maintain an adequate level of security and continued late or non-\npayments will impact an importer’s risk rating with the CBSA, which could result in \nincreased monitoring and suspension or revocation of privileges. \n\nClaims against Release Prior to Payment Security \n\n31. The CBSA may pursue a claim against the financial security, in accordance with the \nFinancial Security Regulations, when the debtor has failed to pay an amount that \nthey owe under the applicable legislation and/or regulation. The claim process will \nbe initiated after reasonable attempts have been made to collect from the principal, \nor when the debtor has filed a bankruptcy or bankruptcy protection. \n32. Customs Bonds (electronic or paper bonds): The CBSA will enforce the terms and \nconditions of the bond and will send the security provider a notice of claim for ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-8-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-8", + "marginal_note": "Release Prior to Payment Privilege (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "payment of a debt that has been incurred by the principal. The CBSA will provide \nrelevant documentation to substantiate the claim. \n33. Other forms of security (cash, money orders, certified cheque or Government of \nCanada Bonds): The CBSA will withhold a sufficient portion of the security to cover \nthe amount owing. \n34. The claim amount shall include all debts that were covered by financial security \nduring its effective duration. \n35. If the customs bond has been cancelled or expired, the CBSA has up to one year \nafter the cancellation or expiry to request a claim for payment. \n36. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege \nif and when a claim is initiated on the financial security. \n\nAdditional Information \n\n9 \n\n37. For more information, within Canada call the Border Information Service at 1-800-\n461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long \ndistance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 \nlocal time/except holidays). TTY is also available within Canada: 1-866-335-3237. \n\n10 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \n Customs Act, Section 33, 35, 133(1) & (2) \n Customs Tariff \n Excise Act, 2001 \n Excise Tax Act \n Special Imports Measures Act \n Accounting for Imported Goods and Payment of Duties Regulations \n Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n Customs Brokers Licensing Regulations \nOther References \n Customs Act, Section 33, 35, 133(1) & (2) \n D1-7-1, D1-6-1, D1-8-1, D17-5-1, D17-5-2, D22-1-1 \nSuperseded memoranda D \nD17-1-8 dated July 11, 2014 & D17-1-8 dated August 18, 2018 \nIssuing office \n\nTrade and Anti-dumping programs Directorate \n\nPlease send any comments or questions on this D-memo to \nCBSA.CARM_Transition-Transition_GCRA.ASFC@cbsa-asfc.gc.ca", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-8", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-8-eng.html" + }, + { + "id": "dmemo-D17-1-9-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-9", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Remission of Underpayment Due to Customs Entry Error", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, December 4, 2014\nThis document is also available in PDF (51 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been updated to include the application of the Customs Accounting Document Error Remission Order to Blanket Adjustments and to remove a reference to an, as yet, unpublished policy.\nThis memorandum outlines the conditions under which a remission shall be granted of customs duties and excise taxes underpaid due to an error on a customs accounting document.", + "history": "", + "last_amended": "2014-12-04", + "current_to": "2014-12-04", + "citation": "Memorandum D17-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html" + }, + { + "id": "dmemo-D17-1-9-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-9", + "marginal_note": "Regulations", + "part": "Remission of Underpayment Due to Customs Entry Error", + "division": "", + "heading": "", + "text": "Customs Accounting Document Error Remission Order\nFinancial Administration Act\nOrder Respecting the Remission of Customs Duties Imposed Under the Customs Tariff and Taxes Imposed Under Division III of Part IX and Under any Other Part of the Excise Tax Act, Underpaid Due to Error on Customs Accounting Document\nShort Title\n1. This Order may be cited as the Customs Accounting Document Error Remission Order .\nSI/88-18, s. 2.\nRemission\n2. Remission is hereby granted of the amount by which the customs duties imposed under the Customs Tariff and the taxes imposed under Division III of Part IX and under any other Part of the Excise Tax Act on goods imported into Canada were underpaid in error, if the amount payable does not amount to more than $7.50 in respect of any one customs accounting document, other than an interim document.\nSI/88-18, s. 2; SI/91-8, s. 2.", + "history": "", + "last_amended": "2014-12-04", + "current_to": "2014-12-04", + "citation": "Memorandum D17-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html" + }, + { + "id": "dmemo-D17-1-9-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-9", + "marginal_note": "Guidelines and General Information", + "part": "Remission of Underpayment Due to Customs Entry Error", + "division": "", + "heading": "", + "text": "1. This Order applies only when customs duties and excise taxes have been underpaid in respect of any one accounting document (Form B3-3 – Canada Customs Coding Form ) due to a bona fide error.\n2. When presenting an X-type adjustment in the Customs Self Assessment (CSA) environment, each accounting document within the X-type adjustment where the total adjustment for that accounting document is $7.50 or less, need not be reported as a debit on the CSA client's CSA Revenue Summary form (RSF). As with other amounts, substantiation of the amount on the RSF is to be retained by the importer. Please refer to Memorandum D17-1-7, Customs Self Assessment Program for Importers .\n3. The same procedures will apply to blanket Form B2 – Canada Customs – Adjustment Request , which include more than one Form B3-3, Only accounting documents where the amount exceeds $7.50 will be included in the total amount and reported in field 44 (Amount due Receiver General for Canada) of the blanket Form B2 adjustment. However, accounting documents having a total net adjusted amount of $7.50 or less are to be identified on the detailed worksheet accompanying the blanket Form B2.\n4. In both cases, Form B3-3 \"X-type\" and blanket Form B2, the Order does not apply to the line level. Where more than one line on a Form B3 is being adjusted, the Order will only apply when the total adjustment for that accounting document results in an amount owing of $7.50 or less.\nAdditional Information\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2014-12-04", + "current_to": "2014-12-04", + "citation": "Memorandum D17-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html" + }, + { + "id": "dmemo-D17-1-9-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-9", + "marginal_note": "References", + "part": "Remission of Underpayment Due to Customs Entry Error", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: Legislative references: Customs Tariff Excise Tax Act Customs Accounting Document Error Remission Order Other references: D17-1-7 B2, B3-3 Superseded memorandum D: D17-1-9 dated July 2, 2014", + "history": "", + "last_amended": "2014-12-04", + "current_to": "2014-12-04", + "citation": "Memorandum D17-1-9", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-9-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-1-10: Coding of Customs \nAccounting Documents \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPlain language summary \n\nTarget audience: Importers of commercial goods. \nKey content: How to complete the Commercial Accounting Declaration(CAD) to \naccount for imported commercial goods. \nKeywords: CARM, accounting, commercial goods, importer, B3, CAD, EDI. \n\nThis memorandum is a guide for Canada Border Services Agency (CBSA) personnel, \nimporters/owners and their authorized representatives who are involved in preparing \nand processing the accounting requirements of the Commercial Accounting \nDeclaration (CAD). \n\nThis memorandum describes various types of CAD and provides instructions for their \ncompletion. \n\nNote: Although Form B3-3, Canada Customs Coding Form, has been replaced with \nthe Commercial Accounting Declaration (CAD), in many of the CBSA documents the \nCAD may still be referred to as Form B3-3, Canada Customs Coding Form. \nThis memorandum provides the detailed description of all the fields from the CBSA \nelectronic system and some of the fields are not reflected on the printable version of \nthe CAD; ensure to provide the required information applicable for your CAD type. \n\nDisclaimer: The company names and addresses presented in this memorandum are \npurely fictional for the purposes of outlining exactly how information should be \npresented and formatted on the CAD. Any similarities presented in the examples, to \ncurrent or past importers or brokers are by coincidence only. \nOn this page \n Updates made to this D-memo \n Descriptions of Forms \n2 \n\n Guidelines \n Appendix \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis memorandum has been revised to include the changes made as a result of the \nCBSA Assessment and Revenue Management (CARM) project, implementation of new \nfree trade agreements, changes as a result of the introduction of the Accounts \nRevenue Ledger (ARL), and included the coding for the Harmonized Sales Tax \n(HST)/Provincial Sales Tax (PST), Alcohol tax, tobacco tax as well as Cannabis tax. \nDescription of Forms \nCommercial Accounting Declaration (CAD) \n\n1. The CAD is a customs document (formerly known as B3) used to account for \nimported goods, regardless of value, destined for commercial use in Canada, as per \nthe requirements of the Accounting for Imported Goods and Payment of Duties \nRegulations (SOR/86-1062). \n\n2. The CAD is used as the accounting , correction and adjustment document. For \ninformation on how to request a correction, refer to Memoranda D17-1-5 Accounting \nfor Commercial Goods. For information on how to request an adjustment refer to \nMemoranda D17-2-1, Adjusting Commercial Accounting Declarations \n\n3. A CAD may be submitted by an importer or their authorized customs broker \nelectronically to the CBSA via: \n\na) The CARM Client Portal (CCP); \nb) Electronic Data Interchange (EDI); or \nc)Application Programming Interfaces (API). \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "The CBSA system will conduct the calculation of duties and taxes for declarations \nsubmitted electronically, except for the type F CAD where TCPs (Trade Chain \n3 \n\nPartners) are require to self-declare (manually calculate duties and taxes and input \nthem where applicable). \n\nNote: The term Trade Chain Partners includes Importers/Owners and their authorized \nrepresentative. \n\n4. When a declaration is submitted electronically, the CARM system produces a form \nBSF863 for a C-type CAD or a form BSF864 for all other types of CADs. These forms \nserve as the official invoice for both cash clients and account security holders and \nrepresents an obligation for the duties and taxes owing on the goods. All corrections, \naudits, and appeals are based on the data submitted on this document. This is the form \nthat is used in this memorandum for CAD examples. \n\n5. In extenuating circumstances, where no electronic means are available, an importer \nor their delegated customs broker can submit a BSF946, Exception Commercial \nAccounting Declaration to the CBSA office where the goods were released. For \nexample: \n\na) Unanticipated local, regional or national emergency situation where internet is \nunavailable. \nb) Location in Canada that does not have regular internet service. \n\n6. For instructions on how to code BSF946, refer to Appendix J of this memorandum. \n\n7. If the CBSA accepts a BSF946 it will be entered into the CARM system and the \nsystem will validate the information entered and calculate the duties and taxes owed. \nDepending on the type, a BSF863 or BSF864 will be generated as the official invoice. \n\n8. For technical assistance with the submission methods please contact \nhttps://www.cbsa-asfc.gc.ca/services/carm-gcra/support-eng.html \n\nForm B6D, Ships' Stores Delivery Declaration \n\n9. Form B6D, Ships’ Stores Delivery Declaration, is used together with a type 21 CAD. \nIt has the declaration of the vessel's master or agent, or the airline company's agent, \ncertifying that the goods are for use as ships' stores. It also has the border services \nofficer's certificate that the goods were accompanied on board and sealed on the \nvessel or aircraft. You can find more information on ships' stores in Memorandum D4-\n2-1, Ships' Stores. \n\n4 \n\nB116, Canada Border Services Agency Duty Free Shop Accounting Document \n\n10. The B116, Canada Border Services Agency Duty Free Shop Accounting Document \nis used for reporting goods in and out of inventory and to transfer goods as per the \nDuty Free Shop Regulations and policies \n\nK11 – Certificate of Damaged Goods \n11. The K11 – Certificate of Damaged Goods is used for reporting goods that suffered \ndamage, deterioration or destructions while in a customs bonded warehouse. \nGuidelines \n12. CADs must be properly coded before they can be accepted by the CBSA for \nprocessing. The information used to prepare these documents is obtained from \ninvoices, cargo control data, as well as other sources, and is inserted in a designated ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "area on the CAD referred to as a field. \n\n13. Invoice requirements can be found in Memorandum D1-4-1 CBSA Invoice \nRequirements. \n\n14-. It is in the best interest of the TCPs to present accurate documents to the CBSA. \nThis allows the CBSA to carry out its processing and enforcement functions and \nexpedites release of the shipment to the TCP. \n\n15. All information on the CAD must be completed according to the instructions in this \nD-Memorandum. \n\n16. The CAD package must also include all certificates, licences, permits, or other \ndocuments that may be required by other government departments or agencies as they \napply to their acts or regulations for imported goods. However, consolidated CADs \n(type F) used to account for goods released under the Courier Low Value Shipment \n(CLVS) Program are not to include supporting documentation when the accounting \ndocument is presented to the CBSA. Any supporting documentation (e.g. invoices, \nOrders in Council) are to be held at the importer's and broker's premises to allow an \nofficer in the future to perform an audit of the records and to obtain or verify the \ninformation on which the calculation of duties was based. For documentation \nrequirements refer to D17-1-1 Documentation Requirements for Commercial \nShipments and D17-1-13 Interim Accounting (Provisional Documentation) \n\n17. When printed copies of the CADs are presented to the CBSA, the border services \nofficer will review the documentation to ensure compliance with the CBSA's \n5 \n\nrequirements. They will return any CADs that do not meet the requirements to the \nimporter/owner or broker, and where applicable, withhold release of the goods. In all \nsuch cases, the border services officer will inform the importer/owner or broker of the \nreason(s) for rejection. \n\n18. Pre-arrival payment can be made on account, but not to a specific transaction if the \ndebt does not already exist, as is the case in the CAD to obtain release option. After \nthe release decision has been rendered in The Accelerated Commercial Release \nOperations Support System (ACROSS), the importer/customs broker is directed to the \ncashier to make payment. The cashier applies the payment to the transaction, or if the \nimporter or broker has an existing payment/credit on their account, applies it \naccordingly at the direction of the TCP. This offsets the debt immediately. Once \npayment has been made, the cashier stamps the accounting package for the \nimporter’s/customs broker’s records. The importer/customs broker is then able to \nproceed from customs control. \n\n19. Under the CLVS Program for commercial goods, authorized couriers can \nconsolidate a number of shipments on CAD type F. This consolidation may include a \nnumber of Low Value Shipments (LVS), which were released from the CBSA using the \ncommercial importer business number. Goods that are prohibited, controlled, or \nregulated by an Act of Parliament or a regulation made under such an Act are excluded ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "from this program. Goods valued at greater than the LVS threshold ($3,300) are also \nexcluded from this program. Consolidation of this CAD may be made by the importer, \ncourier or customs broker using the commercial importer BN. For more information \nregarding the CLVS Program, refer to Memorandum D17-4-0, Courier Low Value \nShipment Program. \n\n20. Under the CLVS Program for casual goods, authorized couriers can consolidate a \nnumber of shipments on a CAD type F. This consolidation may include a number of \nLVS, which were released from the CBSA using the courier/customs broker’s non-\ncommercial Importer Program Account BN. For these casual goods the customs broker \nwill have to provide the province of destination for the goods. \n\n21. To date, agreements to collect the PST, and/or provincial tobacco tax, and/or \nalcohol markup/fee on casual goods imported by courier or through the commercial \nstream have been passed with the provinces of Quebec, Manitoba, Saskatchewan, \nOntario, New Brunswick, Alberta and British Columbia. For more information pertaining \nto PST refer to Memorandum D2-3-6 Non-commercial Provincial Tax Collection \nPrograms. \n\n6 \n\n22. Because the CAD bonded warehouse is a multi-use form, the number of copies \nrequired will depend on the type. The following chart outlines this information when a \nCAD is presented at a terminal office. \n\nCAD Type Copies \nRequired Remarks \n10 for Warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n13 for Re-warehouse 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n20 Ex-warehouse for Consumption 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Export 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n21 Ex-warehouse for Ships' Stores, Sales to \nthe Governor General and Diplomats \n5 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n2 to the vessel \n30 Transfer of Goods 3 1 to the CBSA \n1 to warehouse control \n1 to warehouse operator \n\n23. At non-terminal offices, an importer's/broker's copy of the documentation is \nrequired. The CBSA copy will be date-stamped with the date of final accounting and \nforwarded to the appropriate automated office. \n\nAppendix A – CAD Coding Instructions \nThe fields of the CAD must be completed according to the below instructions and the \ncoding instructions in this memorandum mostly mirror the electronic submission of the \ndeclaration in term of steps which excludes field numbers. Fields are numbered for \nreference purposes only. \n\n1. Importer BN15 \n\n7 \n\nThe number that identifies importing and exporting businesses, and is used in \nthe processing of customs accounting documents. \n\nIt consists of 15 digits made up of a nine-digit registration number and a six-\ncharacter alphanumeric account identifier. The nine-digit registration number \nidentifies the business and remains the same regardless of the number or types ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "of accounts. The account identifier includes a two-character program identifier \nand a four-digit reference number identifying the account in each program. \n(Format 123456789RM1234) \n\nComplete for all CAD types BSF946 with the Business Number (BN) as well as \nthe account identifier (RM). \n\nFor all non-commercial goods being imported through the CLVS Program (F \ntype), enter the authorized courier / CLVS Participant Non-Commercial Importer \nBN. \n\n2. Importer Name, Address and Telephone Number. \nThe name, address, and telephone number of the importer that is importing the \ngoods into Canada. \n\nComplete for all BSF946 CAD types. \n\n3. Broker/Agent BN15 \n\nThe broker or agent’s business number that represents the importer that is \nimporting the goods. \n\nComplete for all BSF946 CAD types when the importer uses a broker or agent \nto represent them. Indicate the broker/agent’s Business Number as well as the \naccount identifier (RM). (Format 123456789RM1234) \n\nFor information on agents consult Memorandum D1-6-1, Authority to Act as an \nAgent. \n\nFor information on brokers consult with the CBSA Web page Licensed Customs \nBrokers. \n\n4. Broker/Agent name \n\n8 \n\nComplete for all BSF946 CAD types with the broker/agent’s complete name, \naddress and telephone number, if applicable. \n\n5. RPP \n\nThe indicator that the importer is registered in the Release Prior to Payment \nprogram, if applicable. \n\nComplete for all BSF946 CAD types if the importer is registered for RPP. \n\n6. Accepted Date \n\nThe date the transaction is accepted by the CBSA. \n\nLeave blank. \n\n7. Original Transaction number \n\nThe unique transaction number referencing the original customs bonded \nwarehouse type 10 goods receipt for this declaration. \n\nMust complete for all type 13, 20, 21 and 30 CAD. \n\n8. Previous Trans No (Warehouse) \n\nThe transaction number of the previous goods receipt of a customs bonded \nwarehouse. \n\nMust complete on customs bonded warehouse type 13, 20, 21 and 30 CADs to \nreference the previous goods receipt. \n\nIf shipments from multiple warehouse CADs are being consolidated on an ex-\nwarehouse or transfer the oldest warehouse transaction number should be \nused. \n\nShow the transaction number from of the CAD to which the new CAD refers. \nSee below: \n9 \n\n Type 13 - Show the transaction number of the type 30 that refers to the \ngoods transferred location or ownership \n Types 20 and 21 - Show the transaction number of CAD type 10 on \nwhich the goods were warehoused, perfected, or repacked. \n Type 30 - Show the transaction number of CAD type 10 on which the \ngoods were warehoused. \n\n9. Warehouse In \n\nA unique number identifying the destination Customs Bonded Warehouse for \nthe CAD transaction being submitted. \n\nFor type 10 CADs the Warehouse In code indicates the warehouse the goods \nare being stored. \n\nFor type 13 CADs the Warehouse In code must match the code indicated in the \nWarehouse Out field of the corresponding type 30 CAD. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "For type 21 CADs the Warehouse In field is left blank. \n\nFor type 30 CADs the Warehouse In code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no \nchange of location. \n\n10. Warehouse Out \n\nA unique number identifying the source Customs Bonded Warehouse for the \nCAD transaction being submitted. \n\nFor type 10 CADs the Warehouse Out field is left blank. \n\nFor type 13 CADs the Warehouse Out code must match the code indicated in \nthe Warehouse Out field of the corresponding type 30 CAD. \n\nFor type 21 and 30 CADs the Warehouse Out code must match the code \nindicated in the Warehouse In field of the corresponding type 10 CAD. \n\n11. Declaration type \n10 \n\nThe declaration type of the transaction you are submitting. \n\nThis field is mandatory for all types of CADs. The type codes are listed in the \ndropdown menu of the declaration type in the CCP. \n\nCAD form types alphabetically as follows: \n\nType Description \nAB This type is used to account for goods released on minimum \ndocumentation information. \n\nA release must be on file in ACROSS with a “Released” status prior to \nsubmitting the CAD. \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream as well as Continuous \nTransmission Commodities (CTC). \nThis type replaces types AD, D, and M. \n\nCan be submitted via EDI, API and the CCP. \nC This type is used to obtain release and provide accounting at the same \ntime, including hand-carried goods (i.e. commercial goods that are not \ntransported through a commercial carrier). \n\nThis type is also used to account for high value shipment commercial \ngoods delivered via the postal stream. \nCan be submitted via the CCP only. \nF This type is used to account for goods imported into Canada through \nthe CLVS stream. \n\nCan be submitted via EDI, API and the CCP \nTT This type is used to account for goods imported by a Customs Self \nAssessment (CSA) Importer with accounting and clearance benefits. \n\nThis type replaces types X, P and S. \n\nCan be submitted via EDI, API and the CCP. \n\nRefer to Memoranda D23-2-1, Customs Self-Assessment Program for \nCarriers and D23-3-1, Customs Self-Assessment Program for \nImporters. \n11 \n\nV This type is used by an importer/owner to voluntarily declare goods \nthat entered Canada without official customs release. \n\nNote: If part of the shipment was released, the goods that were \nreleased must be accounted for using the applicable CAD type while \nthe goods not released must be accounted for using the V type. \n\nCan be submitted via the CCP only. \n10 This type is used to account for goods entered into a CBSA customs \nbonded warehouse. \n\nCan be submitted via EDI, API and the CCP \n\n13 A type 13 CAD will be submitted to transfer the goods into the new \nwarehouse or to complete the change of ownership. \n\nThe combination of CAD type 13 and subtype 13-2 will be required to \nindicate the transfer into to a different CBW within the same importer ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "entity. \nThe combination of CAD type 13 and subtype 13-1 will be required to \nindicate the transfer for a change of ownership receipt. \n\nCan be submitted via EDI, API and the CCP \n20 This type is used to account for duty and taxes on goods taken out of \nthe warehouse for use in Canada that were warehoused on CAD types \n10 and 13 \n\nCan be submitted via EDI, API and the CCP \n21 This type is used when goods that were warehoused on CAD types 10 \nand 13 are taken out of the warehouse, exported, damaged goods, \nshortages, for use as ships’ stores, or sales to the Governor General \nand diplomats. Damaged goods should be documented on Form K11, \nCertificate of Damages Goods. \n\nCan be submitted via EDI, API and the CCP \n30 This type is used for the transfer of ownership or title. It is also used to \ntransfer goods out from one bonded warehouse in order to transfer of \ngoods to another using a type 13. Refer to Memorandum D7-4-4, \nCustoms Bonded Warehouses, for information on the transfer of goods \nbetween warehouses, and Memorandum D4-3-5. Duty Free Shop – \nInventory Control and Sales Requirements for information concerning \ngoods that are transferred between a CBSA customs warehouse and \nduty-free shop. \n12 \n\nCan be submitted via EDI, API and the CCP \n\nNote: Types 22, AD, D, H, M, P, S and X are no longer in use. The H type will be \ncovered through the correction/adjustment process. \n\n12. CBSA Office Region \n\nThe CBSA office region in which the office where the goods were released \nbelongs. \n\nThis field only appears on the CCP in order to simplify the selection in the CBSA \noffice field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario including The Greater \nToronto Area (GTA) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n13. CBSA Office Number \n\nThe 4-digit CBSA office code of the office where the goods were released. \n\nThis field is mandatory for all CAD types. \n\nFor CTCs indicate the nearest CBSA office. \n\nFor TT/CSA indicate the importer’s designated CBSA port number. \n\nFor types 13, 20, 21, or 30 enter the customs office code declared on the \noriginal Type 10 CAD. \n\n13 \n\nThe office code numbers for land, air and marine border crossings can be found \nin a drop down menu in the CCP or in the CBSA website following link: \nhttps://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html \n\nFor postal shipments, indicate the CBSA office code number where the goods \nare being accounted for. \n\n14. Customs Bonded Warehouse Subtype \n\nThe valid sub-type code in relation to Customs Bonded Warehouse specific \nCAD transaction types (10, 13, 20, 21 and 30). \n\nThis field is mandatory for all bonded warehouse CAD types. \n\nType Type \nDescription \nSubtype \nCode Subtype Description \n10 Warehouse In 10 -1 In-Warehouse, Receipt of goods \nentering a Customs Bonded Warehouse \n(CBW) \n10 Warehouse In 10 -2 In-Warehouse, Receipt of goods \nentering CBW - Inventory Shortage \n13 Re-Warehouse 13 -1 Re-Warehouse, Transfer of goods - \nChange of ownership ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "13 Re-Warehouse 13 -2 Re-Warehouse, Transfer of goods - \nDifferent location \n20 Ex-Warehouse \nfor Consumption 20 -1 \nEx-Warehouse, Removal of goods from \nCBW for domestic consumption – Pay \nduties and taxes \n21 Ex-Warehouse \nfor Export 21 -1 Ex-Warehouse, Removal of goods from \nCBW for exportation \n21 Ex-Warehouse \nfor Export 21 -2 Ex-Warehouse, Removal of goods from \nCBW for Duty Free Shop \n21 Ex-Warehouse \nfor Export 21 -3 Ex-Warehouse, Removal of goods from \nCBW for the Duties Relief Program \n21 Ex-Warehouse \nfor Export 21 -4 Ex-Warehouse, Removal of goods from \nCBW for diplomats \n21 Ex-Warehouse \nfor Export 21 -5 Ex-Warehouse, Removal of goods from \nCBW for Ships’ Stores \n21 Ex-Warehouse \nfor Destruction 21 – 6 Ex-Warehouse, Removal of goods from \nCBW for destruction \n14 \n\n30 Transfer of \nGoods 30 -1 Transfer of goods - Change of \nownership \n30 Transfer of \nGoods 30 -2 Transfer of goods - Different location \n\n15. Transaction Number \n\nA unique transaction number 14 digits in length which identifies the declaration; \nthe first five digits of which can be is comprised of a CBSA issued client \nidentification number. \n\nMust complete on all CAD types when release prior to payment security is being \nused with an originator assigned unique number required to obtain release and \naccount for goods. \n\nThe transaction number used to obtain the release of goods must be the same \ntransaction number used to account for goods. \n\nShow the transaction number on all copies of the CAD BSF946 and on the first \npage of the supporting documents. If the supporting document is multi-paged, \nthe total number of attachments must also be shown on the first page. This \neliminates the need to include the transaction number on each page of the \nsupporting document. \n\nThe transaction number must also be typed or clearly annotated on all \napplicable permits, certificates, and licences. \n\nThe transaction number must not be duplicated for 7 years and 3 months (6-\nyear period plus 15 current months). Note that if a transaction is adjusted, the 7 \nyear period plus 3 months will begin at the date of final decision. \n\nFor importers who are submitting C type or V type declarations and do not have \ntheir own transaction numbers, the system will generate one for them. \n\n16. Mode of Transport \n15 \n\nThe mode of transport used when the goods were reported to the CBSA at the \nfirst port of arrival in Canada. \n\nComplete for all types valued at greater than CAN$3,300 exported from the \nUnited States except for type V, 13, 20, 21 and 30 CADs \n\nIndicate “2” for F type CADs. \n\nValid codes are as follows: \n\nMode Code \nAir 1 \nHighway 2 \nPostal 5 \nRail 6 \nPipeline 7 \nCommercial Hand Carried Goods 8 \nMarine 9 \nElectric Grid 10 \n\nNote: Pipeline and Electric Grid options are not applicable for C type CADs \n\n17. Release Date \nThe date of release into Canada of the goods declared for the transaction being \nsubmitted. \n\nFor F type CADs, indicate the last day of the month that the goods were ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "released. \n\nFor TT type CADs, shipment-by-shipment CAD submissions, the CBSA \nRelease Date field may be populated with the actual CBSA release date, the \ndate the goods are physically received by the importer, owner or direct ship \nconsignee, or with a calculated estimate (pre-approved by the CBSA). \n\nFor V type CADs, indicate the submission date. \n\nFor types 10 and 13, enter the date the goods entered \nthe Customs Bonded Warehouse (CBW). \n\nFor types 30, 20 and 21, enter the date the goods were removed from the \n16 \n\nwarehouse (e.g., for destruction, entered the economy or \nexported). \n\nFor pre-CARM declarations, leave blank if the release date is not populated on \nthe related B3-3. \n\n18. Port of Unlading Region \n\nThe CBSA office region in which the Port of Unlading belongs. \n\nThis field only appears on the CCP in order to simplify the selection in the Port \nof Unlading field drop down menu. \n\nRegion Code \nAtlantic 1 \nNorthern Ontario 2 \nSouthern Ontario (including the Greater \nToronto Area) \n3 \nPacific 4 \nQuebec 5 \nPrairie 6 \n\n19. Port of Unlading \n\nThe CBSA office closest to the port where the goods were unloaded from the \nvessel or aircraft. The office code numbers can be found in a drop down menu \nin the CCP or in following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nComplete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for types F, V, 13, 20, 21, 30, and CTC CADs. \n\n20. Carrier Code \n\n17 \n\nThe four-character carrier code of the carrier on which the goods were laden at \nthe time of their importation into Canada. Where there are only three digits, as in \nan air carrier, show the three-character code plus a hyphen. \n\nComplete for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \n\nThe carrier code is assigned by the CBSA to identify a carrier. Only one carrier \ncode is issued to each legal entity per mode of transport. \n\nLeave blank on document types F, 13, 20, 21, 30, V and CTC. \n\n21. Cargo Control Number \n\nThe carrier code combined with a unique shipment number. \n\nComplete on CAD types C, TT and AB. \n\nCSA importers may transmit the actual cargo control number or default code \n“2CSA1.” \n\nLeave blank for types F, 13, 20, 21, 30, V and CTC. \nLeave this field blank if mode of transport was Pipeline, Electric Grid or Marine. \n\nIndicate the cargo control number exactly as it appears on the cargo control \ndocument, including the carrier code. \n\nAny hyphens shown in the carrier code (first four digits) must be indicated. \n\nMultiple cargo control numbers can be added. \n\nFor more information concerning cargo control documents, refer to \nMemorandum D3-1-1, Policy Respecting the Importation and Transportation of \nGoods. \n\n22. Gross Weight in Kilograms \n\n18 \n\nThe weight (mass) of goods, to the nearest whole kilogram, including packaging \nbut excluding the carrier's equipment for the entire declaration. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "Complete for all shipments valued at greater than CAN$3,300 exported from the \nUnited States by air or marine mode. \n\nLeave blank for 20, 21, 30 and CTC type CADs. \n\nIndicate 1 for F type CADs. \n\n23. Freight Charges \n\nThe total freight charges, to the nearest Canadian dollar, to transport the \nimported goods from the place of direct shipment in the United States to the \nconsignee in Canada. \n\nA table may be used to assess freight charges. In cases where no freight was \npaid, such as when the owner uses his or her own transportation to pick up the \ngoods, an estimated typical case should be shown. \n\nMust complete on shipments valued at greater than CAN$3,300 exported from \nthe United States. \n\nLeave blank for type V, 13, 20, 21 and 30 CADs. \n\nFor F type CADs indicate 1. \n\n24. Invoice Number \n\nThe unique invoice number related to the imported goods, if applicable. Must \nhave either the Invoice number field or the Purchase order number field \ncompleted. \n\nFor CTC commodities, indicate 'CTC999'. \n\nFor F type CADs, indicate 'CLVS99'. \n\nFor type TT consolidated shipments, indicate 'CSA999'. \n\n19 \n\n25. Invoice value \n\nThe total value of goods on the commercial invoice in the currency of the \ninvoice. \n\nThe CBSA system calculates this amount using the total of all the value for \ncurrency conversion field/s provided by TCP for a specific invoice. \n\n26. Invoice Currency Code \n\nThe currency code indicated on the invoice. \n\nThe CBSA system uses the code provided by TCP on the currency code field/s \nfor a specific invoice. \n\nThe International Organization for Standardization (ISO) codes will be used \n(e.g., United States Dollar = USD). Refer to the list of currency codes in a drop \ndown menu of currency code field on the CCP or in Appendix E of this \nmemorandum. \n\n27. Purchase order number \n\nThe unique purchase order number related to the imported goods, if applicable. \n\nMust have either the invoice number field or the purchase order number field \ncompleted. \n\n28. US Port of Exit \n\nThe U.S. CBP port at which or nearest to which, the land surface carrier \ntransporting the merchandise crosses the border of the United States into \nCanada, or in the case of exportation by vessel or air, the US CBP port where \nthe merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. \n\nComplete for CAD types AB, C and 10 when shipments are valued at greater \nthan CAN$3,300 and exported from the United States. \n\nLeave blank for CAD types 13, 20, 21, 30, V and CTC. \n20 \n\nIndicate “1001” for F type CADs. \n\nShow the four-digit port of exit code which can be found in the drop down menu \nin the CCP or in Appendix D of this D-memo. \n\n29. Purchaser – Name, address and Telephone number \n\nThe last known entity to whom the goods are sold, leased or otherwise \ntransacted. \n\nComplete if the Purchaser (to whom the goods have been sold to) is different \nthan the Importer. \n\nLeave blank on CAD type F, consolidated CAD type TT and CTC Shipments. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "30. Vendor Name, address and Telephone Number \n\nThe name, address and telephone number of the vendor or the consignor of the \ngoods as it appears on the supporting invoice(s). \nDo not abbreviate the name. Use the same name format consistently on all CAD \nforms. \n\nMust complete for all CAD types. \n\nWhere the goods are shipped from one country and invoiced (i.e. sold or \nconsigned) from another, show the vendor's name of the actual seller or \nconsignor; for example, goods shipped from Nippon Textiles of Tokyo, Japan \nand invoiced from Textile Exporters Inc. of New York, US, show the vendor's \nname as Textile Exporters Inc. \n\nFor F type CADs, indicate 'CLVS Vendors' as the name, “CLVS street” as the \naddress, “Washington” as the city, “DC” as the state, “US” as the country and \n“12345” as the postal/zip code. \n\nFor consolidated CTC commodities, indicate 'CTC Vendors' as the name, “CTC \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n21 \n\nFor TT consolidated shipments, indicate 'CSA Vendors' as the name, “CSA \nstreet” as the address, “Washington” as the city, “DC” as the state, “US” as the \ncountry and “12345” as the postal/zip code. \n\n31. Direct Shipment Date \n\nThe Direct Shipment Date is the date the goods are loaded onto the carrier with \na specific location in Canada identified on transportation documents as their \ndestination. \n\nMust complete for most types of CADs. Date must be on or before release date \nand must be formatted as YYYYMMDD in the time zone of CBSA headquarters \n(EST/EDT). \n\nThis date is used to select the rate of exchange for converting the foreign \ncurrency into Canadian funds. \n\nFor V type CADs the Direct Shipment Date equals the date of presentation to \nthe CBSA (the date CBSA receives the CAD). \n\nLeave blank for type 13, 20, 21, 30, F and CTC CADs. \n\nIf consolidated TT type enter the earliest shipment date. \n\n32. Commodity line number (C. Ln N.) \n\nThe sequential value for the commodity line each time a tariff classification \nnumber is assigned. On each occurrence of a classification number, a unique \nline number is assigned regardless of the number of rates or detail commodity \nlines required to display it. \n\nThe system automatically assign the commodity line number for CAD submitted \nelectronically. \n\nCommodity Line Numbers may not be skipped or duplicated within the CAD, \nregardless of the number of sub-headers. \n\n33. Previous Line no (warehouse) \n22 \n\nThe Commodity Line Number from the warehouse type CAD to which the new \nCAD refers. \n\nMust complete on all bonded warehouse type CADs except type 10. Leave \nblank for all other types. \n\n34. Classification Number \n\nThe correct classification number as indicated in the Customs Tariff for each \ncommodity included in the shipment covered by the CAD. \n\nMust complete for all types of CADs. \n\nThe first six digits represent the heading and subheading taken from the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "International Harmonized System, the seventh and eighth digits are the tariff \nitems and the remaining two digits represent the statistical suffix. \n\nA decimal point must be placed after the fourth, sixth, and eighth digits (e.g., \n1234.56.78.90); the system will automatically place decimals for CAD submitted \nelectronically. \n\nFor type F CADs use the dummy classification number \"0000.99.99.00\" to \nconsolidate multiple shipments in one line. \n\n35. Classification Description \n\nThe system automatically provides the description at the heading level as \nindicated in the Customs Tariff for each commodity included in the shipment \ncovered by the CAD. \n\n36. Narrative Description \n\nA brief description of the goods being imported (maximum of 132 characters). \n\nFor type F CADs indicate “LVS”. \n\n23 \n\nFor Type 10 CADs claiming drawbacks under subsection 89(3) of the Customs \nTariff, indicate “Goods Deemed Exported”. \n\nFor type 21 CADs claiming damaged goods indicate the amount of goods \ndamaged allowed as per the K11, Certificate of Damaged Goods. \n\nFor type 21 Ships’ Stores, if the goods must be forwarded to another CBSA \noffice prior to loading on the vessel indicate the office name and office number. \n\n37. Quantity \n\nThe quantity of the goods, in the unit of measure required by the Customs Tariff. \n\nIndicate 1 when the Customs Tariff does not provide an unit of measure for the \nclassification. \n\nIf a quantity is required for excise tax in a unit of measure different from that \nspecified in the Customs Tariff, the quantity required for excise tax should be \nindicated. \n\nFor F type CADs indicate the amount of consolidated shipments. \n\nFor TT type Pre-CARM CADs that have negative amounts indicate “-“(negative \nsign) before the amount to indicate negative amount. \n\n38. Unit of Measure \n\nThe unit of measure of each commodity as specified in the Customs Tariff. \n\nLeave blank if no unit of measure is applicable to any Customs duties or to any \nexcise tax rates or defined in the Customs Tariff. \n\nFor F type CADs leave blank. \n\nAs a result of Customs Tariff requirements, only metric alphabetic codes can be \nused. Consequently, imperial measures indicated on an invoice must be \nconverted to metric prior to completion of the CAD. See Appendix C - Metric \nConversion, for metric conversions and codes. \n\n24 \n\nIf a unit of measure is required for excise tax and is different from that specified \nin the Customs Tariff, the unit of measure required for excise tax should be \nindicated. \n\nFor a list of the unit of measures refer the drop down menu on the CCP or in \nAppendix B of this memorandum. \n\n39. Value for Currency Conversion \n\nThe amount in the currency specified on the invoice to a maximum of two \ndecimal points. For example, 55,000 yen is shown as 55000.00. \n\nComplete on each commodity for all types of CADs. \n\nFor F type CADs insert the amount in Canadian dollars the conversion is made \noff entry (manually). \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "For assistance in determining the amount to be shown in this field, consult the \nMemoranda D13 series. \n\n40. Currency \n\nThe code of the currency specified on the invoice. \n\nComplete for each commodity for all CAD types. \n\nFor F type CADs indicate “CAD”. \n\nThe ISO codes will be used (e.g., United States Dollar = USD). Refer to the list \nof currency codes in a drop down menu on the CCP or in Appendix E. \n\n41. Exchange rate \n\nThis field will display the exchange rate for the Currency Code input in the \ncurrency code field, as of the Date of Direct Shipment. \n\nImporters should consult the Bank of Canada for the correct rate of exchange \nwhen completing the CAD BSF946 manually. \n\n25 \n\nFor F type CADs with multiple direct shipment dates, commodity lines may be \nconsolidated by converting values to Canadian dollars off entry (manually), \nusing the exchange rate applicable on each date of individual dates of direct \nshipment. Calculations are to be made available to the CBSA upon request. \n\n42. Country of Origin \n\nThe country code which identifies a location (i.e. country code) of growth, \nmanufacture or production of goods. \n\nComplete for all types of CADs. \n\nShow the two-digit alphabetic country code for the country of export. Refer to \nthe drop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types Indicate \"US\" for goods entitled to tariff treatments \"2\" (Most-\nFavoured-Nation Tariff); \"10\" (United States Tariff); and \"13\" (Canada-Israel \nAgreement Tariff). For all other tariff treatments, indicate the country of origin. \nShow the two-digit alphabetic code for other countries. \n\nFor information on rules of origin consult D-Memoranda series D11. \n\n43. U.S. State code \n\nThe States code when the country of origin is the United States. \n\nRefer to the list of country/state codes in a drop down menu on the CCP or in \nAppendix G of this memorandum. \n\n44. Place of Export \n\nThe country code which identifies a location from where the goods were shipped \ndirectly to the receiving location (i.e. country code or state code). \n\nComplete for all types of CADs. \n\n26 \n\nShow the two-digit alphabetic country code for the country of export. Refer to a \ndrop down menu on the CCP or in Appendix E of this memorandum for the \nappropriate codes. \n\nFor F types enter country code 'US' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '10' (United States Tariff) and '13' (Canada-Israel \nAgreement Tariff). For all other countries indicate the country of export. \n\n45. Place of Export Code state \n\nThe States name/code when the Place of Export is the United States. \n\nRefer to the drop down menu on the CCP or in Appendix G of this memorandum \nfor the appropriate codes. \n\nFor F types, enter state code 'NY' for goods entitled to Tariff Treatments '02' \n(Most-Favoured-Nation Tariff), '010' (United States Tariff);and '013' (Canada-\nIsrael Agreement Tariff). \n\n46. Tariff Treatment Code \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "The code representing a particular tariff treatment that is allowed for the country \nof origin and a specified place of export . \n\nMust complete on each commodity for all CAD types. \n\nThe use of Code 010 for the United States Tariff treatment, code 011 for the \nMexico Tariff treatment, code 014 for Chile Tariff treatment, code 021 for Costa \nRica treatment is permissible only when the importer/owner or broker is making \na declaration that the imported goods originate and that the importer/owner or \nbroker is in possession of a valid CUSMA, CCFTA, or CCRFTA Certificate of \nOrigin, as the case may be, which covers the goods being imported. Deliberate \nuse of these codes when the goods are not entitled to such tariff treatments may \nresult in enforcement action. \n\nRefer to the Customs Tariff for information on the applicability of these tariff \ntreatments; and the drop down menu on the CCP, appendix H of this \nmemorandum or the memorandum D11-4-2 for the list the tariff treatment codes. \n\n27 \n\n47. Tariff Code \n\nThe first four digits of tariff code that is eligible within the specification indicated \nin Chapter 99 (special classification provisions) of the Customs Tariff (e.g., \n9923). \n\nComplete if applicable. \n\nFor bonded warehouse type CADs, if the tariff item (classification number) has a \nrate of \"0\", this field must be left blank. \n\nFor F type CADs leave blank. \n\nRefer to the Customs Tariff for information on the applicability of these special \nclassification provisions. \n\n48. Value for Duty Code \n\nThe code indicates the basis on which the value for duty was determined. \n\nThe code consists of two digits: \n the first digit shows the relationship between the vendor and the purchaser \n the second digit shows the valuation method used \n\nFirst digit (relationship between the vendor and the purchaser) \n\n1. The vendor and the purchaser are not related as defined in subsection 45(3) \nof the act \n2. The vendor and the purchaser are related as defined in subsection 45(3) of \nthe act \n\nSecond digit (valuation method used) \n3. Price paid or payable without adjustments (section 48 of the act) \n4. Price paid or payable with adjustments (section 48 of the act) \n5. Transaction value of identical goods (section 49 of the act) \n6. Transaction value of similar goods (section 50 of the act) \n7. Deductive value (section 51 of the act) \n8. Computed value (section 52 of the act) \n9. Residual basis of appraisal method (section 53 of the act) \n28 \n\nComplete for each commodity for all types of CADs. \n\nFor F types indicate “013” \n\nThe value for duty codes are listed on the drop down menu on the CCP or in \nThe Customs valuation handbook (cbsa-asfc.gc.ca) \n\n49. Value for Duty \n\nThe amount in Canadian dollars used for the calculation of the duties and \ntaxes. \n\nIt is obtained by multiplying the value for currency conversion by the exchange \nrate. The system provides this calculation for CADs submitted electronically. \nCalculations must be made to the cent. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "50. Ruling number \n\nThe unique number identifying a ruling related to the commodity line. \n\n51. Appeals case number \n\nThe unique number identifying an appeal related to the commodity line. \n\n52. Compliance case number \n\nThe unique number identifying a compliance case related to the commodity line. \n\n53. Special Authority Duties Relief Licence \n\nThe Duties Relief Program licence number that identifies an authorized importer \nfor the relief of duties at the time of importation, on goods that will eventually be \nexported either in the same condition or after being consumed, expended or \nused in the processing of other goods. \n\n29 \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame duties relief licence. \n\nIf the duties relief licence applies to multiple commodities, it must be entered on \neach and every commodity line it applies to. \n\nShow the number in the formats indicated below: \n\nDuty Deferral, e.g., 87-016W0001. \nExcise Duty Deferral Licences e.g., 56-ewl-01234 and 49-TL-12345 \n\nFor more information on duty relief please refer to Memorandum D7-4-1, Duties \nRelief Program. \n\n54. Special Authority OIC \n\nThe Order-in-Council (OIC) that may provide for the partial or full relief or \nremission of duties and/or taxes. \n\nAn OIC is a legal instrument made by the Governor in Council pursuant to a \nstatutory authority or, less frequently, the royal prerogative. All OICs are made \non the recommendation of the responsible Minister of the Crown and take legal \neffect only when signed by the Governor General. \n\nOrders in Council submitted to the Governor in Council by the Treasury Board \n(e.g., Order in Council P.C. 1973-1/82), must be entered as 73-1-82. \n\nOrders in Council submitted to the Governor in Council by the department \nconcerned (e.g., Order in Council P.C. 1985-277) must be entered as 85-277. \nIn any case where an OIC number is amended, the original number must be \nquoted in this field. That is, the number of the amending Order is to be ignored. \nIf the OIC applies to multiple commodities, it must be entered on each and every \ncommodity line it applies to. \n\nIf there are conditions to the OIC, the importer must be prepared to provide \nproof of compliance by providing supporting documentation. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame OIC. \n\n30 \n\nFor more information on duty relief please refer to Memorandum D8-4-1, \nInformation Pertaining to Remission Orders. \n\n55. Special authority permit \n\nThe special authority permit that allows the importer to import Tariff Rate Quota \n(TRQ) goods that have reached the quota, to continue using the within access \nclassification instead of the over access classification as well as the Kimberly \npermit required to import diamonds. For information on Tariff Rate Quotas \nconsult Memorandum D10-18-1 Tariff Rate Quotas. \n\nThe General Import Permit (GIP) allows for the importation of certain eligible ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "goods included on the Import Control List (ICL), subject to the terms and \nconditions described in the permit, without having to obtain a specific import \npermit. The applicable GIP constitutes the permit authorizing the importation of \ngoods. GIPs apply to all residents of Canada. For more information on goods \nthat can be imported under the authority of GIPs consult D19-10-2, \nAdministration of the Export and Import Permits Act (Importations) \n\nIf the permit applies to multiple commodities, it must be entered on each and \nevery commodity line it applies to. \n\nFor F type CADs, a sub-consolidation should be made for goods related to the \nsame permit. \n\n56. Time limit type \n\nThe code to indicate the CBW time limit the goods can be stored. \n\nCode Description \n1 Spare parts for aircraft or vessels, oceanic cable, oil-drilling supplies and \nrelated parts and equipment, not intended for domestic consumption 15 years \n2 Beer and wine 5 years \n3 Goods placed in a bonded warehouse for marking in accordance with the \nMarking of Imported Goods Regulations or for display at conventions, \nexhibitions or trade shows 90 days \n4 Any other goods 4 years \n\nMust complete for types 10, 13, and 30. \n31 \n\nLeave blank on types F and 21. \n\n57. Extension Date \n\nThe date on which commodities time in a customs bonded warehouse (CBW) \nhas been extended. \n\nComplete the time limit extension date, if applicable. \n\n58. Time limit from \n\nThe date from which the commodity enters Canada as temporary import or a \nCustoms Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. For type 13 the date must be the same \nas the type 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will enter \nthe economy (e.g. goods imported on 1/60 or 1/120 basis). \n\n59. Time limit to \n\nThe date the time limit comes to an end for the commodity; and the commodity \nwill exit Canada or a Customs Bonded Warehouse. \n\nMust complete for types 10, 13, and 30. \n\nComplete on type AB, TT, 20 for any commodity when a time control related to \nan OIC/DRL is applicable to declare the estimated dates the goods will exit \nCanada (e.g. goods imported on 1/60 or 1/120 basis). \n\n60. Destination province \n\n32 \n\nThe province or territory code where the goods are destined to be delivered in \nCanada for non-commercial goods. \n\nProvince/Territory Name Code \nAlberta AB \nBritish Columbia BC \nManitoba MB \nNew Brunswick NB \nNewfoundland and Labrador NL \nNova Scotia NS \nNorthwest Territories NT \nNunavut NU \nOntario ON \nPrince Edward Island PE \nQuebec QC \nSaskatchewan SK \nYukon Territory YT \n\n61. Customs Duty \n\nThe amount of customs duty which is payable (not including provisional, anti-\ndumping, excise or countervailing duty) in Canadian dollars and cents separated \nby a decimal point. For example, $105 is shown as 105.00 and $123.84 as \n123.84. \n\nApplicable on all types of CADs except 10, 13, 21 and 30 on each commodity ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 17)", + "part": "", + "division": "", + "heading": "", + "text": "line if customs duty applies. \n\nWhen a percentage rate of customs duty applies, customs duty is obtained by \nmultiplying the value for duty by the rate of customs duty. When a specific rate \nof customs duty applies, customs duty is obtained by multiplying the quantity by \nthe rate. \n\nThe CBSA system provides this calculation for CADs submitted electronically. \n\nNote: Special calculations may apply if a remission order applies(e.g. for 1/60th \nand 1/120th special authorities are used and the calculation formula of the \npayable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n33 \n\n62. Excise Tax Code \n\nThe code that indicates what excise tax rate or exemption code is applicable to \nthe commodity. \n\nThe excise tax codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\nCommodities with no excise tax, different excise tax rates or exemption codes \nmust be declared on separate commodity lines. \n\nFor F type CADs without special authorities, permits or licences, use excise tax \ncode 44.0 and calculated off entry (manually). For those that have a special \nauthority/permit/licence, use the appropriate excise tax code. \n\n63. Excise tax \n\nThe amount of excise tax which is payable in dollars and cents separated by a \ndecimal point. For example, $105 is shown as 105.00 and $123.84 as 123.84. \nCalculated using the applicable rate or excise tax code. \n\nApplicable for all types of CADs except 10, 13, 21 and 30 on each commodity \nline if an excise tax applies. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs enter the total excise tax applicable. \n\nExcise tax is imposed on petroleum products, fuel inefficient vehicles and air \nconditioners under the Excise Tax Act and Select Luxury Items Tax For \ninformation on the excise tax rates consult the Canada Revenue Agency’s \ncurrent rates of excise taxes web page. \n\n64. Excise Duty Code \nThe code that indicates what excise duty rate or exemption code is applicable to \nthe commodity. \n\n34 \n\nThe excise duty codes are listed on the drop down menu on the CCP or in \nmemorandum D18-x-x. \n\n65. Excise Duty \n\nThe amount of excise duty payable calculated using the applicable rate or \nexcise duty code. \n\nApplicable for all CAD types except 10, 13, 21 and 30 on each commodity line if \nan excise duty applies. The amount will appear on these type of CADs however \nthey will not post to the client’s account. \n\nThe system provides this calculation for CADs submitted electronically \n\nFor F type CADs enter the total excise duty applicable. \n\nUnder the Excise Act, 2001, excise duty is imposed on some spirits, wine, \ntobacco products, cannabis products and vaping products. Under the Excise \nAct, excise duty is imposed on some beer. \n\nFor a list of excise duty rates consult the Excise duty Rates CRA Web page. \n\nFor information on Alcohol and Tobacco excise duties consult D18-3-1 ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 18)", + "part": "", + "division": "", + "heading": "", + "text": "Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco \nProducts, Wine and Spirits, and Release of Those Goods. \n\n66. Surtax subject \n\nThe indicator that the goods are subject to a duty imposed by an OIC under \nsections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n67. Surtax Code \n\nThe code to be used for the goods subject to duty imposed by an OIC under the \nCustoms Tariff. \n\n35 \n\nFor F type CADs enter code 51 if surtax is applicable. \n\nFor information on surtax and their codes consult Memorandum D16-1-1 \nInformation pertaining to the application, collection and adjustment of a surtax or \nthe CBSA Custom Notice specific to the measure. \n\n68. Surtax \n\nThe amount of duty imposed by Order in Council under sections 53(2), 55(1), \n60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs Tariff. The Order in \nCouncil (surtax order) sets out the amount of the surtax, the goods to which it \napplies, and, sometimes, its duration. A surtax can be levied in addition to \ncustoms duties imposed under the Customs Tariff. \n\nComplete, if applicable, with the amount of surtax to be paid. \n\nFor information on surtax consult Memorandum D16-1-1 Information pertaining \nto the application, collection and adjustment of a surtax. \n\n69. SIMA subject \n\nThe indicator that these goods are subject to anti-dumping or countervailing \nmeasures pursuant to the Special Import Measures Act (SIMA). \n\nEnter subject, non-subject or undertaking for all applicable goods. \n\nThis field must be completed for all commodity lines if the good is subject to a \nMeasure in Force, or the classification number and country of origin/place of \nexport match a Measure in Force. \n\nA list of goods currently subject to anti-dumping or countervailing measures can \nbe found on the Measures in force web page. \n\n70. SIMA Code \n\nThe code that identifies the type of Special Import Measures Act (SIMA) \napplicable to the goods being imported as well as the mode of payment. \n\n36 \n\nThis field is only required as an input for pre-CARM and F type scenarios. See \nthe Guide for self-assessing SIMA duties for current SIMA codes: \nhttps://www.cbsa-asfc.gc.ca/sima-lmsi/self-auto-eng.html \n\n71. SIMA quantity \n\nQuantity of goods to be declared in the unit of measure dimension as described \nin the measures in force. Must be completed if the unit of measure is in a \ndifferent dimension than the classification number. \n\n72. SIMA UOM \n\nThe unit of measure in the dimension of the Measure in Force. Must be declared \nif SIMA quantity is declared. \n\n73. SIMA Measures in Force \n\nA coded value to identify the Measure in Force associated with the goods. Must \nbe declared if SIMA Subject code is S-Subject or U-Undertaking. \n\nA list of goods currently subject to anti-dumping or countervailing measures can ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 19)", + "part": "", + "division": "", + "heading": "", + "text": "be found on the Measures in force web page. \n\n74. SIMA date of sale \n\nDate of sale on which terms of sale are finalized for subject goods. May be \ndeclared if applicable. If not entered, CARM will use date of direct shipment. \n\n75. SIMA exporter ID \n\nForeign exporter 15 character Business Number. This number identifies foreign \nexporters that currently have been issued Normal Values by the CBSA or have \nparticipated in a SIMA proceeding, and may be declared if applicable. If a valid \nSIMA exporter ID is declared, the system will use the Exporter ID to trigger the \n37 \n\nSIMA calculations based off of the specific exporter’s rates instead of the \ncountry SIMA rates if applicable. \n\n76. Model ID \n\nModel ID code that identifies the model associated with a specific Normal Value \nissued by the CBSA. May be declared if applicable. \n\n77. SIMA Incoterms \n\nTerms of Shipment. Must be declared if SIMA is Subject or Undertaking. \n\n78. Security \n\nA value to indicate that there is a Security bond in hand that could theoretically \nbe used to cover the SIMA charges. If not transmitted, the system will default \nthe goods are not covered by a Security Bond. \n\n79. SIMA export value deduction \n\nTotal cost, charges and expenses related to the exportation of the subject goods \nthat are included in the Item Invoice Price. \n\n80. SIMA export deduction currency \n\nThe Currency Code of the claimed Export Price Deduction. \n\n81. SIMA invoice price \n\nTotal price on invoice of subject goods being imported for this item/model. \n\n82. SIMA invoice price Currency \n\nThe currency code in which the Item Invoice Price is being declared. \n38 \n\n83. Self-Declare SIMA Duties \n\nIf SIMA is Subject this indicator must be transmitted in order to self-declare \nSIMA amounts instead of system calculation. The CARM system will calculate \nthe SIMA Amount owing and only accept the declared amount if greater than the \ncalculated amount. \n\n84. Self-Declared Anti-dumping Duty Net Amount \n\nThe Self-declared anti-dumping duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n85. Self-Declared Countervailing Duty Net Amount \n\nThe Self-declared countervailing duty amount in Canadian dollars. Must declare \nSelf-Declare SIMA Duties to transmit amount. \n\n86. Anti-Dumping \n\nThe amount to be paid, if any anti-dumping measures pursuant to the Special \nImport Measures Act (SIMA) applies to the goods. \n\nFor information on which goods are subject to anti-dumping consult the CBSA \nMeasures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n87. Countervailing \n\nThe countervailing duties to be paid pursuant to the Special Import Measures \nAct (SIMA) if applicable to the goods.. \n\nFor information on which goods are subject to countervailing duties consult the \nCBSA Measures in force web site. \n\nFor information on SIMA consult the D Memoranda series D14 \n39 \n\n88. Safeguard subject \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 20)", + "part": "", + "division": "", + "heading": "", + "text": "The indicator declaring if these goods are subject to a type of surtax that \nrestricts imports of a product temporarily if a domestic industry is seriously \ninjured or threatened with serious injury caused by a surge in imports. \n\n89. Safeguard Code \n\nComplete, if applicable, with the safeguard code that relates to the goods being \nimported. \n\nThe Safeguard details, including any applicable codes, are available on the \nCBSA Customs Notices specific to the measure. Additional information may be \nfound here https://www.cbsa-asfc.gc.ca/sima-lmsi/scsi-msia-eng.html. \n\n90. Safeguard \n\nThe amount of safeguard to be paid under the Special Import Measures Act \n(SIMA). \n\nSafeguard is a type of surtax that restricts imports of a product temporarily if a \ndomestic industry is seriously injured or threatened with serious injury caused by \na surge in imports. \n\nFor information on SIMA consult the D Memoranda series D14 \n\n91. Value for Tax \n\nThe amount used to calculate the GST. \n\nComplete in Canadian dollars for each commodity for all types of CADs if GST \nis payable. \n\nAdd the value for duty, customs duties, excise duties, SIMA assessment, and \nexcise tax, and show the total amount in this field. \n\n40 \n\nShow the amount in dollars and cents separated by a decimal point. For \nexample, $1056.00 is shown as 1056.00. \n\nThe system provides this calculation for CADs submitted electronically \n\n92. GST Code \n\nThe code used to determine applicable GST status. A list is provided in the drop \ndown menu on the CCP or in memorandum D18-x-x. \n\nFor F type CADs without special authorities, permits or licences, use GST code \n39.0. For those that have a special authority/permit/licence, use the appropriate \nGST code or consolidate under GST code. \n\n93. GST \n\nThe amount of GST in dollars and cents separated by a decimal point. \nComplete on each commodity line for all CAD types if GST applicable. \n\nThe system provides this calculation for CADs submitted electronically. \n\nFor F type CADs indicate the amount of GST payable. \n\nCalculate GST by multiplying the value for tax by the rate of GST. \n\nNote: Special calculations may apply if a remission order is applicable (e.g. for \n1/60th and 1/120th special authorities are used and the calculation formula of \nthe payable amount can be found in the Value of Imported Goods (GST/HST) \nRegulations (justice.gc.ca). \n\n94. PST / HST / QST \n\nThe total amount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) \nor Quebec sates tax (QST) applicable. \n\nHST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to HST. \n41 \n\nIf HST is applicable, a GST exception code is required in the GST code field. \n\nPST applies to all non-commercial goods imported through the commercial \nstream when the destination province is subject to PST. \n\nQST applies to all non-commercial goods imported through the commercial \nstream when the destination province is Quebec. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 21)", + "part": "", + "division": "", + "heading": "", + "text": "For more information see Memorandum D2-3-6 Non-commercial Provincial Tax \nCollection Programs. \n\n95. Provincial alcohol tax \n\nThe total amount of Provincial Alcohol Tax, if applicable. \n\nProvincial Alcohol Tax applies to all non-commercial importation of alcohol \nentering Canada through provinces that have reached a collective agreement \nwith the CBSA regardless of the destination for consumption. \n\nFor information on the Provincial Alcohol Tax consult Memorandum D2-3-6 Non-\nCommercial Provincial tax Collection Programs. \n\n96. Alcohol percent (%) \n\nPercentage of alcohol contained in the goods. \n\nTo be complete for all types of CADs for good that contain alcohol \n\n97. Provincial tobacco tax \n\nThe amount of Provincial Tobacco Tax applicable. \n\nProvincial Tobacco Tax applies to all non-commercial importation of goods \ncontaining tobacco that the destination province has an agreement to collect the \ntobacco tax (New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, \nAlberta and British Columbia) \n\n42 \n\nFor information on the Provincial Tobacco Tax consult Memorandum D2-3-6 \nNon-Commercial Provincial tax Collection Programs. \n\n98. Provincial cannabis excise duty \n\nThe amount of Provincial Cannabis Excise Duty for cannabis goods. \n\nInformation on cannabis excise duty rates in provinces and territories may be \nfound on the Department of Finance website. \n\nInformation on cannabis products excise duty rates may be found on \nthe Canada Revenue Agency website. \n\n99. Total Value for Duty \n\nThe total value for duty for all the commodity lines of the declaration. \n\nThe system provides this calculation for CADs submitted electronically \n\n100. Total PST/HST \n\nThe total amount of PST/HST/QST payable on all commodity lines of the \ndeclaration. \n\n101. Total PST Cannabis Amount \n\nThe total amount of provincial cannabis duties payable on all commodity lines of \nthe declaration. \n\n102. Total Provincial Alcohol Tax Amount \n\nThe total amount of provincial alcohol tax payable on all commodity lines of the \ndeclaration. \n\n43 \n\n103. Total Provincial Tobacco Amount \n\nThe total amount of provincial tobacco tax payable on all commodity lines of the \ndeclaration. \n\n104. Declaration Total Relieved \n\nThe total amount of duties and taxes deducted for all commodity lines due to \nspecial authority or exemption. \n\n105. Total Amount \n\nThe total amount of duties and taxes and applicable SIMA amounts payable for \nall commodity lines of the declaration without remissions/relief. Does not include \nthe PST/QST/HST, Alcohol tax, Tobacco tax or Cannabis tax. \n\n106. Total Customs Duties \n\nThe total customs duties amount calculated for all commodity lines of the \ndeclaration. \n\n107. Total Excise Duties \n\nThe total excise duties amount calculated for all commodity lines of the \ndeclaration. \n\n108. Total Excise Taxes \n\nThe total excise taxes amount calculated for all commodity lines of the \ndeclaration. \n\n109. Total GST \n\n44 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 22)", + "part": "", + "division": "", + "heading": "", + "text": "The total GST amount calculated for all commodity lines of the declaration. \n\n110. Total Anti-Dumping \n\nThe anti-dumping duties amount calculated for all commodity lines of the \ndeclaration. \n\n111. Total Countervailing \n\nThe total countervailing duties amount calculated for all commodity lines of the \ndeclaration. \n\n112. Total Surtaxes \n\nThe total surtax duties amount calculated for all commodity lines of the \ndeclaration. \n\n113. Total Safeguards \n\nThe total safeguard duties amount calculated for all commodity lines of the \ndeclaration. \n\n114. Total Interest \n\nThe total amount of interest payable on all commodity lines of the declaration. \n\n115. Total Duties & Taxes with Interest \n\nThe total duties, taxes and interest payable on all commodity lines of the \ndeclaration. \n\n45 \n\n116. Total Duties & Taxes \n\nTotal amount payable for the declaration including SIMA, PST/QST/HST, \nAlcohol, Tobacco and Cannabis taxes. \n\n117. Importer/Agent Declaration \n\nThe name and telephone number of the person making the declaration, and \nidentify the company represented by the person making the declaration. \n\nComplete on all types of CADs. \n\nDate and sign the declaration on the original copy of the CAD. The \nImporter/Agent Declaration must be signed by the person whose name appears \nin the declaration. \n\nThe person making the declaration is indicating that the information on the CAD \nis accurate and complete. The importer/owner/agent should keep in mind that \nthe deliberate use of any of the tariff treatment codes (e.g. code 10 for the \nUnited States Tariff or others) when such use is not appropriate may result in \nenforcement action. \n\nAppendix A - CAD Examples and Explanations \n\nThe examples included in this section are designed to provide importers/brokers with \nessential information about the various CAD format requirements. These examples \ndepict typical, not actual transactions. \n\nThe rates of duty, GST, and excise taxes, as well as the rates of exchange used for \ncalculation and testing purposes on the examples are not necessarily currently in \neffect. Therefore, while the actual coding on the examples is correct, information such \nas tariff rates and tax rates should be verified by checking the Customs Tariff, the \nExcise Tax Act, and other reference sources to ensure accuracy. Bar codes shown on \nForm CAD examples are for illustration purposes only. \n\nNote: The first examples shows the complete CAD, however all following examples are \nexcerpts only. \nExample 1 - Simple CAD \n46 \n\n47 \n\nEXAMPLE 2 – CAD with Chapter 99 Provision \n\nThis example shows the format to be used when a special classification provision of \nChapter 99 of the Customs Tariff is applicable. In the Classification No. field indicate \nthe classification number for the goods from Chapters 1 97 of the Schedule to the \nCustoms Tariff. In the Tariff Code field indicate the first four digits of the Chapter 99 ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 23)", + "part": "", + "division": "", + "heading": "", + "text": "tariff item in (i.e., tariff item 9967.00.00 is indicated as 9967). In this case the normal \nrate of duty equal to 15.5% is lowered to a free rate by the Chapter 99 tariff item. GST \nis still payable unless the goods qualify for the use of a GST status code. \n\nNote: only the commodity line of the CAD is shown. \n\n48 \n\nEXAMPLE 3 – Additional duty on cigars \n\nAs of April 1, 2022 the excise duty rate on cigars is $32.41649 per 1000 cigars (Section \n4 of Schedule 1 to the Excise Act, 2001); and the additional duty rate is the greater of \n$0.11652 per cigar or the 88% of the duty-paid value with the latter meaning, in respect \nof imported cigars, the value of the cigars as it would be determined for the purpose of \ncalculating an ad valorem duty on the cigars in accordance with the Customs Act, \nwhether or not the cigars are subject to ad valorem duty, plus the amount of any duty \nimposed on the cigars under section 42 of the Excise Act, 2001 and section 20 of the \nCustoms Tariff. \nIn this example, commodity line 1 shows the rate of $0.11652 per cigar is greater than \nthe rate of 88% of the duty-paid value, and commodity line 2 the rate of $0.11652 per \ncigar is less than the rate of 88% of the duty-paid value. \nNote: only the commodity lines of the CAD is shown. \n\n49 \n\nEXAMPLE 4 - Cigarettes containing tobacco 1361 g per thousand \n\nThe excise duty rate is $0.79162 for each five cigarettes of fraction of five cigarettes \ncontained in any package as per section 1(b) of Schedule 1 to the Excise Act, 2001. \nFor standard package sizes (i.e. packages of 20 or 25 cigarettes), this amounts to \n$158.32 per 1000 cigarettes. \nIf a cigarette exceeds 102mm in length, each portion of 76 mm or less is considered to \nbe a separate cigarette (Section 2 of the Excise Act, 2001); therefore, the quantity \nreported should reflect the each portion of 76 mm or less. \nNote: only the commodity line of the CAD is shown. \nFor commodity line 2, nine cigarettes exceeding 102mm in length (i.e. 110 mm) are \nbeing imported. In this case, each cigarette contains 2 portions of 76mm or less. \nTherefore, the quantity is multiplied by 2 as shown in the example on commodity line 2, \nfor the calculation of the excise duty. \n\nFor commodity line 1, nine cigarettes not exceeding 102mm in length are being \nimported. Therefore, a quantity of nine is reported and the rate of $58.32 per 1000 \napplies. \n\n50 \n\nEXAMPLE 5 - Excise taxes and special levies \n\nThis example shows the format to be used when accounting for automobiles with \nvarious excise tax rates. When different excise tax rates apply, TCP should chose the \nappropriate applicable E-code or a new commodity line must be completed for each \ncommodity line. In this example the special levy does not apply on commodity line 1, \nonly the $100 for the air conditioner. \nA listing of vehicles, associated fuel-efficiency ratings and the formula for the \ncalculation of the weighted fuel consumption (in a case where a specific brand is not ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 24)", + "part": "", + "division": "", + "heading": "", + "text": "listed) can be found either at the CRA or NRCan Web sites. Automobiles that have a \nweighted average fuel consumption rating of 13 or more litres per 100 kilometres will \nbe subject to the excise tax listed on the Government of Canada web site at \nhttps://www.canada.ca/en/revenue-agency/services/forms-\npublications/publications/currate/current-rates-excise-taxes.html \nNote: only the commodity line of the CAD is shown. \nEach commodity line indicates a different levy and/or AC combination. \n\n51 \n\n52 \n\nEXAMPLE 6 – Proportional duty (1/120), Vessels \n\nThis example shows the format to be used when goods are subject to a remission on a \nproportional 1/120 basis. The system calculates the time in months using the \ninformation keyed on fields “Time Limit From” and “Time Limit To”. Order in Council 88-\n0357 must be quoted in Special authority OIC . The Headquarters' authorization \nnumber (e.g., CCV 88/999) must be quoted in Ruling Number. The CAD must be \naccompanied by a copy of the Headquarters' authorization. The entire amount may be \naccounted for on the CAD, but if payments are made on a monthly basis, they should \nbe accounted for via the adjustment process. \n\nFor more information on temporary importation of Vessel, refer to memorandum D3-5-7 \nand the calculation formula of the payable amounts can be found in The Value of \nImported Goods (GST/HST) Regulations \n\nEXAMPLE 7 – Partial remission of GST (1/60) \n\nThis example shows the format to be used when goods are duty free, but are subject to \nrelief of GST on a proportional (1/60) basis only. The system calculates the time in \nmonths using the information keyed on fields “Time Limit From” and “Time Limit To”. \nThe applicable Order in Council number (22-089Z1663) must be quoted in Special \nauthority OIC field. Code 9993 is entered in the Tariff Code field. \n\nFor more information temporary import, refer to Memorandum D8-1-1, Administration of \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations the calculation formula \nof the payable amounts can be found in The Value of Imported Goods (GST/HST) \nRegulations. \n\n53 \n\nExample 8 – Total Consolidation \n\nThis example shows a total consolidation of various importers' shipments under the \nbroker's/agent's business number and import/export account and the generic \nclassification number 0000999900 for non-commercial/casual goods. This \nconsolidation has to be done by province of destination first and within the province \nfurther consolidation may be done by other trade data such as special authorities. \nLine 1 is showing a regular consolidation by province of destination only and line 2 of \nshowing a further consolidation by the Courier Imports Remission Order (CIRO) 85-\n2955-3 \nNote: \nFor HST participant provinces, the TCP should use the GST exemption code 99, the \nNet GST field should be left blank and key the HST amount in the PST/HST field. \nFor non-participant provinces, the TCP should use the regular GST code (1), key the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 25)", + "part": "", + "division": "", + "heading": "", + "text": "correct GST amount in the Net GST field and the PST amount in the PST/HST field. \n\n54 \n\nExample 9 - Consolidation by Business Number \n\nThis is the consolidation to be used to account for commercial goods released under \nthe CLVS program. \nThis consolidation must be done under the actual commercial importer’s business \nnumber. Note that within a business number it is also possible to consolidate by special \nauthority number (two different Orders in Council are shown here). The remainder of \nthis importer's shipments has been consolidated under the dummy classification \nnumber 0000999900. \n\nEXAMPLE 10 - Type 10 – Warehouse \n\nThis example shows the format to be used when goods are entered into a bonded \nwarehouse. As the goods are being warehoused, it is necessary to supply the cargo \ncontrol number and also provide the total value for duty for the goods. The time the \ngoods may remain in the warehouse is shown in the Time Limit From and Time Limit \nTo fields. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n55 \n\nFor goods being warehoused to claim drawback under subsection 89(3) of the \nCustoms Tariff, and are destined for exportation, under the Narrative Description field \nindicate “Goods Deemed exported\". This CAD must be used as supporting \ndocumentation for Form K32, Drawback Claim. \n\nIf the goods are consigned to order, and a bank keeps the title to the goods until the \npurchaser pays for them. It is permissible for the goods to be warehoused on a type 10 \nCAD into the customs bonded warehouse owned by the purchaser. When the \npurchaser pays the bank, title to the goods will be transferred to the purchaser. \n\n56 \n\nExample 11 - Type 13 – Re-warehouse transfer of goods/ownership \n\nThis example shows the format to be used each time goods are re-warehoused \nfollowing a transfer of the goods (subtype 1) and/or transfer of ownership (subtype 2). \nA type 30 must first be completed for the original warehouse location/owner in order for \nthe goods to be removed from the original warehouse/ownership (see example ?? for \nthe type 30 example). \n\nThe previous transaction number and the affected commodity line of the transfer \nshould appear in the Previous Transaction Number (warehouse) and Previous Line No \n(warehouse) fields respectively. \n\nNote that although the duty and tax calculations are indicated on the CAD, they are not \npayable until the goods are removed from warehouse for consumption. \n\n57 \n\n58 \n\nExample 12 - Type 20 - Ex warehouse, consumption \n\nThis example shows the format to be used when goods are removed from the \nwarehouse for consumption. Note that the applied duty and/or taxes must be paid. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 26)", + "part": "", + "division": "", + "heading": "", + "text": "For goods ex-warehoused with a remission, the remission order must be indicated in \nthe Special Authority OIC field and the number of cartons removed from warehouse \nincluding any marks. \n\n59 \n\nExample 13 - Type 21 – Ex-warehouse, export \n\nThis example shows the format to be used when goods are being removed from the \nwarehouse and exported from Canada. The name and number of the office of export \nshould be indicated by typing the information in Narrative Description field. The \nprevious Transaction Number (warehouse) and the Previous Line no. (warehouse) \nfields must show the previous transaction number and commodity line reference of the \ncorresponding warehouse CAD to which these goods relate \nFor ex-warehouse, damaged goods, the previous Transaction Number (warehouse) \nand the Previous Line no. (warehouse) fields must show the previous transaction \nnumber and commodity line reference of the corresponding warehouse CAD to which \nthese goods relate. The amount of goods damaged that is allowed on Form K11, \nCertificate of Damaged Goods, must be indicated in the Narrative Description field. The \nbalance of the goods accounted for on the previous warehouse CAD must be \ndocumented on the appropriate CAD type. \n\n60 \n\nFor ex-warehouse, goods previously deemed exported the export routing CBSA office \nas well as the drawback claim number must be indicated in the Narrative Description \nfield. \n\nExample 14 Type 21 – Ships' stores, sales to the Governor General and \ndiplomats \n\nThis example shows the format to be used when goods are ex-warehoused for ships' \nstores (subtype 5). In addition to this coding form, Form B6D, Ships’ Stores Declaration, \nis to be completed in as much detail as possible. If the goods must be forwarded to \nanother CBSA office prior to loading on the vessel, the office name and number should \nbe indicate in the Narrative Description field. \n\n61 \n\n62 \n\nExample 16 – Type 30 – Change of location and/or ownership \n\nThis example shows the format to be used when transferring part of a shipment to \nanother bonded warehouse (subtype 2) or a change of ownership (subtype 1). The \nwarehouse in code must match the code indicated in the Warehouse In field of the \ncorresponding type 10 CAD. The warehouse out code must indicate the code for the \nwarehouse the goods will be transferred or the current warehouse code if no change of \nlocation. When a transfer of ownership occurs, the transfer declaration must be signed \nby both the transferor and the transferee. \n\n63 \n\n64 \n\nAppendix C - Metric Conversion \n\nUnits of mass \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nOunce Gram 28.34952 GRM \nOunce Kilogram 0.02835 KGM \nPound Kilogram 0.45359 KGM \nPound Metric Ton 0.0004535 TNE \nHundred Weight Kilogram 45.35923 KGM \nHundred Weight, Air \nDried \nKilogram of \nSubstance 90% \nAir Dried \n45.35923 KSD \nHundred Weight Metric Ton 0.04536 TNE \nShort Ton (2000 lb.) Metric Ton 0.907185 TNE \nLong or Gross Ton \n(2240 lb.) ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf27", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 27)", + "part": "", + "division": "", + "heading": "", + "text": "Metric Ton 1.016047 TNE \nTroy Ounce Kilogram 0.03110 KGM \n\nUnits of area \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nSquare Inch Square \nCentimetre \n6.4516 GRM \nSquare Inch Square Metre 0.00065 KGM \nSquare Foot Square Metre 0.09290 KGM \nSquare Yard Square Metre 0.83613 TNE \nRoof Square (100 \nSquare Feet) \n(Quantity of Wooden \nShakes/ \nShingles to Cover 100 \nSquare Foot Area) \nSquare Metre 9.29030 KGM \nBoard Foot (Lumber) Cubic Metre 0.002359 KSD \nThousand Board Feet \n(Lumber) \nCubic Metre 2.35974 TNE \n65 \n\nBoard Foot (Logs) Cubic Metre 0.00453 TNE \nThousand Board Feet \n(Logs) \nCubic Metre 4.53 TNE \nSquare Feet of 1/8\" \nPlywood (3.18 mm) \nCubic Metre 0.000295 KGM \nSquare Feet of 1/4\" \nPlywood (6.35 mm) \nCubic Metre 0.00059 Area \nSquare Feet of 3/8\" \nPlywood (9.53 mm) \nCubic Metre 0.00088 CMK \nSquare Feet of 1/2\" \nPlywood (12.7 mm) \nCubic Metre 0.00118 MTK \nSquare Feet of 5/8\" \nPlywood (15.88 mm) \nCubic Metre 0.00148 MTK \nSquare Feet of 3/4\" \nPlywood (19.05 mm) \nCubic Metre 0.00178 MTK \nCubic Foot Cubic Metre 0.02832 MTK \nCubic Yard Cubic Metre 0.76455 MTQ \n\nUnits of volume \n\nImperial Unit Metric Unit Conversion \nfactor \nMetric units \nof measure \ncode \nBarrel (Oil, 42 U.S. \nGallons) \nCubic Metre 0.15899 MTQ \nCord (Peeled) Cubic Metre 2.69030 MTQ \nCord (Unpeeled) Cubic Metre 2.40690 MTQ \nGallon Hectolitre 0.04546 HLT \nGallon Litre 4.54609 LTR \nProof Gallon Litre of Absolute \nAlcohol \n2.60539 LPA \n\nAppendix D - US Port of Exit Codes \n\nCode Code Name \n0101 Portland, ME \n66 \n\nCode Code Name \n0102 Bangor, ME \n0103 Eastport, ME \n0104 Jackman, ME \n0105 Vanceboro, ME \n0106 Houlton, ME \n0107 Fort Fairfield, ME \n0108 Van Buren, ME \n0109 Madawaska, ME \n0110 Fort Kent, ME \n0111 Bath, ME \n0112 Bar Harbor, ME \n0115 Calais, ME \n0118 Limestone, ME \n0121 Rockland, ME \n0122 Jonesport, ME \n0127 Bridgewater, ME \n0131 Portsmouth, NH \n0132 Belfast, ME \n0152 Searsport, ME \n0181 Lebanon Airport, NH \n0182 Manchester User Fee Airport, Manchester, NH \n0201 St. Albans, VT \n0203 Richford, VT \n0206 Beecher Falls, VT \n0207 Burlington, VT \n0209 Derby Line, VT \n0211 Norton, VT \n0212 Highgate Springs-Alburg, VT \n0401 Boston, MA \n0402 Springfield, MA \n0403 Worchester, MA \n0404 Gloucester, MA \n0405 New Bedford, MA \n0406 Plymouth, MA \n0407 Fall River, MA \n0408 Salem, MA \n0409 Provincetown, MA \n67 \n\nCode Code Name \n0410 Bridgeport, CT \n0411 Hartford, CT \n0412 New Haven, CT \n0413 New London, CT \n0416 Lawrence, MA \n0417 Logan Airport, Boston, MA \n0481 L.G. Hanscom Field, MA \n0501 Newport, RI \n0502 Providence, RI \n0503 Mellville, RI \n0701 Ogdensburg, NY \n0704 Massena, NY \n0706 Cape Vincent, NY \n0708 Alexandria Bay, NY \n0712 Champlain - Rouses Point, NY \n0714 Clayton NY \n0715 Trout River, NY \n0901 Buffalo - Niagara Falls, NY \n0903 Rochester, NY \n0904 Oswego, NY \n0905 Sodus Point, NY \n0906 Syracuse, NY \n0907 Utica, NY \n0971 TNT Skypak, Buffalo, NY \n0972 Swift Sure Courier Services Limited, NY \n0981 Binghamton Regional Airport, NY \n1001 New York, NY ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf28", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 28)", + "part": "", + "division": "", + "heading": "", + "text": "1002 Albany, NY \n1069 UPS, Newark, NJ \n1101 Philadelphia, PA \n1102 Chester, PA \n1103 Wilmington, DE \n1104 Pittsburgh, PA \n1105 Paulsboro, NJ \n1106 Wilkes-Barre/ Scranton, PA \n1107 Camden, NJ \n1108 Philadelphia Int'l Airport, PA \n68 \n\nCode Code Name \n1109 Harrisburg, PA \n1113 Gloucester City, NJ \n1119 Allentown (Lehigh Valley International airport), PA \n1181 Allentown-Bethlehem, PA \n1182 Atlantic City User Fee Airport, NJ \n1183 Trenton/ Mercer County User Fee Airport, NJ \n1195 UPS Courier Hub, Philadelphia, PA \n1301 Annapolis, MD \n1302 Cambridge, MD \n1303 Baltimore, MD \n1304 Crisfield, MD \n1305 BWI Airport \n1401 Norfolk, VA \n1402 Newport News, VA \n1404 Richmond-Petersburgh, VA \n1408 Hopewell, VA \n1409 Charlestown, WV \n1410 Front Royal, VA \n1412 New River Valley Airport, Dublin, VA \n1501 Wilmington, NC \n1502 Winston-Salem, NC \n1503 Durham, NC \n1506 Reidsville, NC \n1511 Beaufort-Morehead City, NC \n1512 Charlotte, NC \n1601 Charleston, SC \n1602 Georgetown, SC \n1603 Greenville-Spartanburg, SC \n1604 Columbia, SC \n1681 Myrtle Beach Int'l Airport, Myrtle Beach, SC \n1701 Brunswick, GA \n1703 Savannah, GA \n1704 Atlanta, GA \n1801 Tampa, FL \n1803 Jacksonville, FL \n1805 Fernandina, FL \n1807 Boca Grande, FL \n69 \n\nCode Code Name \n1808 Orlando, FL \n1809 Orlando-Sanford Airport, FL \n1814 St. Petersburg, FL \n1816 Port Canaveral, FL \n1818 Panama City, FL \n1819 Pensacola, FL \n1821 Port Manatee, FL \n1822 Fort Meyers, FL \n1880 Naples Municipal User Fee Airport, FL \n1883 Sarasota-Bradenton Airport, FL \n1884 Daytona Beach Airport, FL \n1885 Melbourne Regional Airport, FL \n1886 Ocala Regional Airport, FL \n1887 Leesburg Regional Airport, FL \n1888 Orlando Executive Airport, FL \n1901 Mobile, AL \n1902 Gulfport, MS \n1903 Pascagoula, MS \n1904 Birmingham, AL \n1910 Huntsville, AL \n2001 Morgan City, LA \n2002 New Orleans, LA \n2003 Little Rock, N. Little Rock, AR \n2004 Baton Rouge, LA \n2005 Port Sulphur, LA \n2006 Memphis, TN \n2007 Nashville, TN \n2008 Chattanooga, TN \n2009 Destrehan, LA \n2010 Gramercy, LA \n2011 Greenville, MS \n2012 Avondale, LA \n2013 St. Rose, LA \n2014 Good Hope, LA \n2015 Vicksburg, MS (including Jackson Municipal Airport) \n2016 Knoxville, TN \n2017 Lake Charles, LA \n70 \n\nCode Code Name \n2018 Shreveport-Bossier City, LA \n2027 Tri-City User Fee Airport, Bountville,TN \n2083 Arkansas Aeroplex, Blythville, AR \n2095 Federal Express, Memphis, TN \n2101 Port Arthur, TX \n2102 Sabine, TX \n2103 Orange, TX \n2104 Beaumont, TX \n2301 Brownsville - Cameron, TX \n2302 Del Rio, TX \n2303 Eagle Pass, TX \n2304 Laredo, TX \n2305 Hildago, TX \n2307 Rio Grande City, TX \n2309 Progresso, TX \n2310 Roma, TX \n2381 Edinburg User Fee Airport, TX \n2383 Valley International Airport, TX \n2402 El Paso, TX \n2403 Presidio, TX \n2404 Fabens, TX \n2406 Columbus, NM \n2407 Albuquerque, NM \n2408 Santa Teresa, NM \n2481 Santa Teresa Airport, NM \n2501 San Diego, CA \n2502 Andrade, CA \n2503 Calexico CA \n2504 San Ysidro, CA \n2505 Tecate, CA \n2506 Otay Mesa Station, CA \n2507 Calexico - East, CA \n2601 Douglas, AZ ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf29", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 29)", + "part": "", + "division": "", + "heading": "", + "text": "2602 Lukeville, AZ \n2603 Naco, AZ \n2604 Nogales, AZ \n2605 Phoenix, AZ \n71 \n\nCode Code Name \n2606 Sasabe, AZ \n2608 San Luis, AZ \n2609 Tucson, AZ \n2704 Los Angeles, CA \n2709 Long Beach, CA \n2711 Segundo, CA \n2712 Ventura, CA \n2713 Port Hueneme, CA \n2715 Capitan, CA \n2719 Morro, CA \n2720 Los Angeles Int'l Airport, CA \n2721 Ontario Int'l Airport, CA \n2722 Las Vegas, NV \n2770 DHL, Los Angeles, CA \n2772 Gateway Freight Services Inc., CA \n2773 Air Cargo Handling Services Inc. \n2774 Virgin Atlantic Cargo, CA \n2775 TNT Express Worldwide, LAX, CA \n2776 IBC Pacific, CA \n2781 Palm Springs Regional Airport, CA \n2782 San Bernadino Int'l Airport, Los Angeles, CA \n2786 Meadows Field Airport, CA \n2791 Los Angeles, CA \n2792 DHL-HUB Riverside, CA \n2795 UPS, Ontario, CA \n2801 San Francisco Int'l Airport, CA \n2802 Eureka, CA \n2803 Fresno, CA \n2805 Monterey, CA \n2809 San Francisco, CA \n2810 Stockton, CA \n2811 Oakland, CA \n2812 Richmond, CA \n2813 Alameda, CA \n2815 Crockett, CA \n2820 Martinez, CA \n2821 Redwood City, CA \n72 \n\nCode Code Name \n2827 Selby, CA \n2828 San Joaquin River, CA \n2829 San Pablo Bay, CA \n2830 Carquinez Strait, CA \n2831 Suisan Bay, CA \n2833 Reno, NV \n2834 San Jose Int'l Airport, San Fransisco, CA \n2835 Sacramento Int'l Airport, CA \n2870 DHL Worldwide Express, San Francisco, CA \n2871 Air Cargo Handling Services, San Francisco, CA \n2872 TNT Skypak, San Francisco, CA \n2873 IBC Pacific, Burlingame, CA \n2895 Federal Express , Oakland, CA \n2901 Astoria, OR \n2902 Newport, OR \n2903 Coos Bay, OR \n2904 Columbia Snake River, OR \n2905 Longview, WA \n2907 Boise, ID \n2908 Vancouver, WA \n2909 Kalama, WA \n2910 Portland Int'l Airport, OR \n2982 Medford-Jackson County Airport, Medford, OR \n3001 Seattle, WA \n3002 Tacoma, WA \n3003 Aberdeen - Hoquiam, WA \n3004 Blaine, WA \n3005 Bellingham, WA \n3006 Everett, WA \n3007 Port Angeles, WA \n3008 Port Townsend, WA \n3009 Sumas, WA \n3010 Anacortes, WA \n3011 Nighthawk, WA \n3012 Danville, WASH. \n3013 Ferry, WA \n3014 Friday Harbour, WA \n73 \n\nCode Code Name \n3015 Boundary, WA \n3016 Laurier, WA \n3017 Point Roberts, WA \n3018 Kenmore Air Harbor, WA \n3019 Oroville, WA \n3020 Frontier, WA \n3022 Spokane, WA \n3023 Lynden, WA \n3025 Metaline Falls, WA \n3026 Olympia, WA \n3027 Neah Bay, WA \n3029 Seattle-Tacoma Int'l Airport, WA \n3071 UPS, Seattle, WA \n3072 Avion Brokers @ SEATAC, WA \n3073 DHL Worldwide Express, WA \n3074 Airborne Express @ SEATAC, WA \n3081 Yakima Air Terminal, Yakima, WA \n3082 Grant County Airport, WA \n3095 UPS Courier Hub, Seattle, WA \n3101 Juneau, AK \n3102 Ketchikan, AK \n3103 Skagway, AK \n3104 Alcan, AK \n3105 Wrangell, AK \n3106 Dalton Cache, AK \n3107 Valdez, AK \n3111 Fairbanks, AK \n3112 Petersburg, AK \n3115 Sitka, AK \n3125 Sand Point, AK \n3126 Anchorage, AK \n3195 Federal Express, Anchorage, AK \n3196 UPS, Anchorage, AK \n3201 Honolulu, HI \n3202 Hilo, HI \n3203 Kahului, HI \n3204 Nawiliwili, Port Allen, HI \n74 \n\nCode Code Name \n3205 Honolulu Int'l. Airport, HI \n3206 Kona, HI \n3295 Honolulu Airport, HI \n3301 Raymond, MT ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf30", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 30)", + "part": "", + "division": "", + "heading": "", + "text": "3302 Eastport, ID \n3303 Salt Lake City, UT \n3304 Great Falls, MT \n3305 Butte, MT \n3306 Turner, MT \n3307 Denver, CO \n3308 Porthill, ID \n3309 Scobey, MT \n3310 Sweetgrass, MT \n3312 Whitetail, MT \n3316 Piegan, MT \n3317 Opheim, MT \n3318 Roosville, MT \n3319 Morgan, MT \n3321 Whitlash, MT \n3322 Del Bonita, MT \n3323 Wildhorse, MT \n3324 Kalispell Airport, MT \n3325 Willow Creek, MT \n3382 Natrona County Int'l Airport \n3384 Arapahoe County Public Airport, NJ \n3385 Eagle County Regional Airport \n3401 Pembina, ND \n3402 Noyes, MN \n3403 Portal, ND \n3404 Nech, ND \n3405 St. John, ND \n3406 Northgate, ND \n3407 Walhalla, ND \n3408 Hannah, ND \n3409 Sarles, ND \n3410 Ambrose, ND \n3411 Fargo, ND \n75 \n\nCode Code Name \n3413 Antler, ND \n3414 Sherwood, ND \n3415 Hansboro, ND \n3416 Maida, ND \n3417 Fortuna, ND \n3419 Westhope, ND \n3420 Noonan, ND \n3421 Carbury, ND \n3422 Dunseith, ND \n3423 Warroad, MN \n3424 Baudette, MN \n3425 Pinecreek, MN \n3426 Roseau, MN \n3427 Grand Forks, ND \n3430 Lancaster, MN \n3433 Williston Airport, ND \n3434 Minot Airport, ND \n3501 Minneapolis-St. Paul, MN \n3502 Sioux Falls, SD \n3510 Duluth, MN \n3511 Ashland, WI \n3512 Omaha, NE \n3513 Des Moines, IA \n3581 Rochester User Fee Airport, MN \n3604 International Falls-Ranier, MN \n3613 Grand Portage, MN \n3701 Milwaukee, WI \n3702 Marinette, WI \n3703 Green Bay, WI \n3706 Manitowoc, WI \n3707 Sheboygan, WI \n3708 Racine, WI \n3801 Detroit, MI \n3802 Port Huron, MI \n3803 Sault Ste. Marie, MI \n3804 Saginaw/Bay City, Flint, MI \n3805 Battle Creek, MI \n76 \n\nCode Code Name \n3806 Grand Rapids, MI \n3807 Detroit Metropolitan Airport, MI \n3808 Escanaba, MI \n3809 Marquette, MI \n3814 Algonac, MI \n3815 Muskegon, MI \n3816 Grand Haven, MI \n3818 Rogers City, MI \n3819 Detour City, MI \n3820 Mackinac Island, MI \n3842 Presque Isle, MI \n3843 Alpena, MI \n3844 Ferrysburg, MI \n3881 Oakland Pontiac Airport, Detroit, MI \n3882 Willow Run Airport, MI \n3883 Capital Region International Airport, Lansing, MI \n3901 Chicago, IL \n3902 Peoria, IL \n3904 East Chicago, IN \n3905 Gary, IN \n3908 Davenport, IA \n3909 Greater Rockford Airport, Rockford, IL \n3971 TNT Express Consignment, TX \n3981 Waukegan Airport, Waukegan, IL \n3983 Pal-Waukee Municipal Airport, IL \n3984 Dupage Airport, IL \n3985 Decatur User Fee Airport, Decatur, IL \n4101 Cleveland, OH \n4102 Cincinnati - Lawrenceburg, OH \n4103 Columbus, OH \n4104 Dayton, OH \n4105 Toledo, OH \n4106 Erie, PA \n4110 Indianapolis IN \n4111 Fairport, OH \n4112 Akron, OH \n4115 Louisville, KY. \n77 \n\nCode Code Name \n4116 Owensboro-Evansville, KY \n4117 Huron, OH \n4121 Lorain, OH \n4122 Ashtabula/ Conneaut, OH \n4183 Fort Wayne Airport, IN \n4184 Bluegrass Airport, Lexington, KY \n4192 Burlington Air Express, OH \n4195 Emery World Courier, Dayton, OH \n4196 UPS, Louisville, KY \n4197 DHL, Cincinnati, OH \n4198 Federal Express Indianapolis, IN \n4501 Kansas City, MO \n4502 St. Joseph, MO \n4503 St. Louis, MO \n4504 Wichita, KS \n4505 Springfield, MO \n4506 Spirit of St. Louis Airport, MO \n4581 Midamerican Airport, IL \n4601 Newark, NJ ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf31", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 31)", + "part": "", + "division": "", + "heading": "", + "text": "4602 Perth Amboy, NJ \n4670 UPS \n4671 Fedex ECCF, NJ \n4681 Morristown Airport, Newark, NJ \n4701 JFK International Airport, NY \n4770 Federal Express Corp. \n4771 NYACC, Jamaica, NY \n4772 DHL Airways, NY \n4773 MICOM, Jamaica, NY \n4774 Air France (Mach Plus), JFK Int'l Airport, NY \n4775 Dworkin/Cosell Courier, JFK Int'l Airport, NY \n4776 Swissair (Skyracer), JFK Int'l Airport, NY \n4777 Alitalia (AliExpress) \n4778 TNT Skypak, JFK Int'l Airport, NY \n4901 Aguadilla, PR \n4904 Fajardo, PR \n4905 Guanica, PR \n4906 Humacao, PR \n78 \n\nCode Code Name \n4907 Mayagues, PR \n4908 Ponce, PR \n4909 San Juan, PR \n4911 Jobos, PR \n4912 Guayanilla, PR \n4913 San Juan Int'l Airport, PR \n5101 Charlotte Amalie, VI \n5102 Cruz Bay, VI \n5103 Coral Bay, VI \n5104 Christiansted, VI \n5105 Frederiksted, VI \n5201 Miami, FL \n5202 Key West, FL \n5203 Port Everglades, FL \n5204 West Palm Beach, FL \n5205 Fort Pierce, FL \n5206 Miami Int'l Airport, FL \n5210 Fort Lauderdale-Hollywood Int'l Airport, FL \n5270 International Courier Assoc, LA \n5272 Miami Int'l Airport, Cargo Facilities Service Inc., FL \n5273 UPS, Miami Int'l Airport, FL \n5295 UPS Courier Hub, Miami, FL \n5296 DHL, Miami, FL \n5297 Federal Express Courier HUB Miami, FL \n5298 IBC Courier HUB, FL \n5301 Houston, TX \n5306 Texas City, TX \n5309 Houston Intercontl, TX \n5310 Galveston, TX \n5311 Freeport, TX \n5312 Corpus Christi, TX \n5313 Port Lavaca, TX \n5381 Sugar Land Regional Airport, TX \n5401 Washington, DC \n5402 Alexandria, VA \n5501 Dallas - Fort Worth, TX \n5502 Amarillo, TX \n79 \n\nCode Code Name \n5503 Lubbock, TX \n5504 Oklahoma City, OK \n5505 Tulsa, OK \n5506 Austin, TX \n5507 San Antonio, TX \n5582 Midland International Airport, Midland, TX \n5583 Fort Worth Alliance, TX \n5584 Addison Airport, Dallas, TX \n5588 Dallas Love Field User Fee Airport, Dallas, TX \n\nAppendix E - Currency Codes \n\nCode Code Name \nAED Dirham \nAFN Afghani \nALL Lek \nAMD Dram \nANG Netherlands Antillian Guilder \nAOA Kwanza \nARS Argentine Peso \nAUD Australian Dollar \nAWG Aruban Florin \nAZN Azerbaijan Manat \nBAM Convertible Mark \nBBD Barbados Dollar \nBDT Taka \nBGN Bulgarian Lev \nBHD Bahraini Dinar \nBIF Burundi Franc \nBMD Bermudian Dollar (customarily: Bermuda Dollar) \nBND Brunei Dollar \nBOB Boliviano \nBOV Mvdol \nBRL Brazilian Real \nBSD Bahamian Dollar \n80 \n\nCode Code Name \nBTN Ngultrum \nBWP Pula \nBYN Belarussian Ruble \nBZD Belize Dollar \nCAD Canadian Dollar \nCDF Franc Congolais \nCHE WIR Euro \nCHF Swiss Franc \nCHW WIR Franc \nCLF Unidad de Fomento \nCLP Chilean Peso \nCNY Yuan Renminbi \nCOP Colombian Peso \nCOU Unidad de Valor Real \nCRC Costa Rican Colon \nCUC Peso Convertible \nCUP Cuban Peso \nCVE Cabo Verde Escudo \nCZK Czech Koruna \nDJF Djibouti Franc \nDKK Danish Krone \nDOP Dominican Peso \nDZD Algerian Dinar \nEGP Egyptian Pound \nERN Nakfa \nETB Ethopian Birr \nEUR Euro \nFJD Fiji Dollar \nFKP Falkland Islands Pound \nGBP Pound Sterling \nGEL Lari \nGHS Ghana Cedi \nGIP Gibraltar Pound \nGMD Dalasi \nGNF Guinean Franc \nGTQ Quetzal \nGYD Guyana Dollar \nHKD Honk Kong Dollar \n81 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf32", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 32)", + "part": "", + "division": "", + "heading": "", + "text": "Code Code Name \nHNL Lempira \nHRK Kuna \nHTG Gourde \nHUF Forint \nIDR Rupiah \nILS New Israeli Sheqel \nINR Indian Rupee \nIQD Iraqi Dinar \nIRR Iranian Rial \nISK Iceland Krona \nJMD Jamaican Dollar \nJOD Jordanian Dinar \nJPY Yen \nKES Kenyan Shilling \nKGS Som \nKHR Riel \nKMF Comorian Franc \nKPW North Korean Won \nKRW Won \nKWD Kuwaiti Dinar \nKYD Cayman Islands Dollar \nKZT Tenge \nLAK Lao Kip \nLBP Lebanese Pound \nLKR Sri Lanka Rupee \nLRD Liberian Dollar \nLSL Loti \nLYD Libyan Dinar \nMAD Morrocan Dirham \nMDL Moldovan Leu \nMGA Ariary \nMKD Denar \nMMK Kyat \nMNT Tugrik \nMOP Pataca \nMRO Ouguiya \nMUR Mauritius Rupee \n82 \n\nCode Code Name \nMVR Rufiyaa \nMWK Malawi Kwacha \nMXN Mexican Peso \nMXV Mexican Unidad de Inversion (UDI) \nMYR Malaysian Ringgit \nMZN Mozambique Metical \nNAD Namibia Dollar \nNGN Naira \nNIO Cordoba Oro \nNOK Norwegian Krone \nNPR Nepalese Rupee \nNZD New Zealand Dollar \nOMR Rial Omani \nPAB Balboa \nPEN Sol \nPGK Kina \nPHP Philippine Piso \nPKR Pakistan Rupee \nPLN Zloty \nPYG Guarani \nQAR Qatari Rial \nRON Romanian Leu \nRSD Serbian Dinar \nRUB Russian Ruble \nRWF Rwanda Franc \nSAR Saudi Riyal \nSBD Solomon Islands Dollar \nSCR Seychelles Rupee \nSDG Sudanese Pound \nSEK Swedish Krona \nSGD Singapore Dollar \nSHP St. Helena Pound \nSLL Leone \nSOS Somali Shilling \nSRD Suriname Dollar \nSSP South Sudanese Pound \nSTN Dobra \n83 \n\nCode Code Name \nSVC El Salvador Colon \nSYP Syrian Pound \nSZL Lilangeni \nTHB Baht \nTJS Somoni \nTMT Turkmenistan New Manat \nTND Tunisian Dinar \nTOP Pa'anga \nTRY Turkish Lira \nTTD Trinidad and Tobago Dollar \nTWD New Taiwan Dollar \nTZS Tanzanian Shilling \nUAH Hryvnia \nUGX Uganda Shilling \nUSD US Dollar \nUSN US Dollar (Next day) \nUYI Uruguayo Peso en Unidades Indexadas (UI) \nUYU Peso Uruguayo \nUZS Uzbekistan Sum \nVEF Bolívar \nVND Dong \nVUV Vatu \nWST Tala \nXAF CFA Franc \nXAG Silver \nXAU Gold \nXBA Bond Markets Units European Composite Unit (EURCO) \nXBB European Monetary Unit (E.M.U.-6) \nXBC European Unit of Account 9 (E.U.A.-9) \nXBD European Unit of Account 17 (E.U.A.-17) \nXCD East Carribean Dollar \nXDR SDR \nXOF CFA Franc \nXPD Palladium \nXPF CFP Franc \nXPT Platinum \nXSU Sucre \n84 \n\nCode Code Name \nXTS Codes specifically reserved for testing purposes \nXUA ADB Unit of Account \nXXX The codes assigned for transactions where no currency is involved \nYER Yemeni Rial \nZAR Rand \nZMW Zambian Kwacha \nZWL Zimbabwe Dollar (effective 1 February 2009) \n\nAppendix F - Country Codes \n\nCode Code Name \nAC Ascension Island \nAD Andorra \nAE United Arab Emirates \nAF Afghanistan \nAG Antigua and Barbuda \nAI Anguilla \nAL Albania \nAM Armenia \nAN Dutch Antilles \nAO Angola \nAQ Antarctica \nAR Argentina \nAS American Samoa \nAT Austria \nAU Australia \nAW Aruba \nAX Aland Islands \nAZ Azerbaijan \nBA Bosnia and Herzegovina \nBB Barbados \nBD Bangladesh \nBE Belgium \nBF Burkina Faso \nBG Bulgaria \n85 \n\nCode Code Name \nBH Bahrain \nBI Burundi \nBJ Benin \nBL Saint Barthélemy \nBM Bermuda \nBN Brunei \nBO Bolivia \nBQ Bonaire, Sint Eustatius and Saba \nBR Brazil \nBS Bahamas \nBT Bhutan \nBU Burma ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf33", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 33)", + "part": "", + "division": "", + "heading": "", + "text": "BV Bouvet Islands \nBW Botswana \nBY Belarus \nBZ Belize \nCA Canada \nCC Cocos (Keeling) Islands \nCD Democratic Republic of Congo \nCF Central African Republic \nCG Congo \nCH Switzerland \nCI Côte d'Ivoire \nCK Cook Islands \nCL Chile \nCM Cameroon \nCN China \nCO Colombia \nCR Costa Rica \nCU Cuba \nCV Cape Verde \nCW Curaçao \nCX Christmas Island \nCY Cyprus \nCZ Czech Republic \nDE Germany \nDJ Djibouti \n86 \n\nCode Code Name \nDK Denmark \nDM Dominica \nDO Dominican Republic \nDZ Algeria \nEA Ceuta and Melilla \nEC Ecuador \nEE Estonia \nEG Egypt \nEH West Sahara \nER Eritrea \nES Spain \nET Ethiopia \nFI Finland \nFJ Fiji \nFK Falkland Islands \nFM Micronesia \nFO Faroe Islands \nFR France \nGA Gabon \nGB United Kingdom \nGD Grenada \nGE Georgia \nGF French Guiana \nGG Guernsey \nGH Ghana \nGI Gibraltar \nGL Greenland \nGM Gambia \nGN Guinea \nGP Guadeloupe \nGQ Equatorial Guinea \nGR Greece \nGS South Georgia and the South Sandwich Islands \nGT Guatemala \nGU Guam \nGW Guinea-Bissau \nGY Guyana \n87 \n\nCode Code Name \nHK Hong Kong \nHM Heard and McDonald Islands \nHN Honduras \nHR Croatia \nHT Haiti \nHU Hungary \nIC Canary Islands \nID Indonesia \nIE Ireland \nIL Israel \nIM Isle of Man \nIN India \nIO British Indian Ocean Territory \nIQ Iraq \nIR Iran \nIS Iceland \nIT Italy \nJE Jersey \nJM Jamaica \nJO Jordan \nJP Japan \nKE Kenya \nKG Kyrgyzstan \nKH Cambodia \nKI Kiribati \nKM Comoros \nKN Saint Kitts and Nevis \nKP North Korea \nKR South Korea \nKW Kuwait \nKY Cayman Islands \nKZ Kazakhstan \nLA Laos \nLB Lebanon \nLC Saint Lucia \nLI Liechtenstein \nLK Sri Lanka \n88 \n\nCode Code Name \nLR Liberia \nLS Lesotho \nLT Lithuania \nLU Luxembourg \nLV Latvia \nLY Libya \nMA Morocco \nMC Monaco \nMD Moldova \nME Montenegro \nMF Saint Martin \nMG Madagascar \nMH Marshall Islands \nMK Macedonia \nML Mali \nMM Myanmar \nMN Mongolia \nMO Macao \nMP Mariana Islands \nMQ Martinique \nMR Mauritania \nMS Montserrat \nMT Malta \nMU Mauritius \nMV Maldives \nMW Malawi \nMX Mexico \nMY Malaysia \nMZ Mozambique \nNA Namibia \nNC New Caledonia and Dependencies \nNE Niger \nNF Norfolk Island \nNG Nigeria \nNI Nicaragua \nNL Netherlands \nNO Norway \n89 \n\nCode Code Name \nNP Nepal \nNR Nauru \nNT Neutral Zone \nNU Niue \nNZ New Zealand \nOM Oman \nPA Panama \nPE Peru \nPF French Polynesia \nPG Papua New Guinea \nPH Philippines \nPK Pakistan \nPL Poland \nPM Saint Pierre and Miquelon \nPN Pitcairn \nPR Puerto Rico \nPS West Bank and Gaza Strip \nPT Portugal \nPW Palau \nPY Paraguay \nQA Qatar \nRE Réunion \nRO Romania \nRS Serbia \nRU Russia \nRW Rwanda \nSA Saudi Arabia \nSB Solomon Islands \nSC Seychelles \nSD Sudan \nSE Sweden \nSG Singapore \nSH Saint Helena and Dependencies \nSI Slovenia \nSJ Svalbard \nSK Slovakia \nSL Sierra Leone \n90 \n\nCode Code Name \nSM San Marino \nSN Senegal \nSO Somalia \nSR Suriname \nSS South Sudan \nST Sao Tome and Principe \nSV El Salvador \nSX Saint Maarten \nSY Syria \nSZ Swaziland \nTA Tristan Da Cunha \nTC Turks and Caicos Islands \nTD Chad \nTF French Southern and Antarctic Territories \nTG Togo \nTH Thailand \nTJ Tajikistan \nTK Tokelau Islands \nTL Timor-Leste \nTM Turkmenistan \nTN Tunisia \nTO Tonga ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf34", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 34)", + "part": "", + "division": "", + "heading": "", + "text": "TP East Timor \nTR Turkey \nTT Trinidad and Tobago \nTV Tuvalu \nTW Taiwan \nTZ Tanzania \nUA Ukraine \nUG Uganda \nUM American Minor Outlying Islands \nUS United States of America \nUY Uruguay \nUZ Uzbekistan \nVA Vatican (Holy See) \nVC Saint Vincent and the Grenadines \nVE Venezuela \n91 \n\nCode Code Name \nVG Virgin Islands, British \nVI Virgin Islands, U.S.A. \nVN Vietnam \nVU Vanuatu \nWF Wallis and Futuna \nWS Samoa \nXC Channel Islands \nXK Kosovo \nXX Excaps-Various Countries \nXY European Union \nYE Yemen \nYT Mayotte \nYU Yugoslavia \nZA South Africa \nZM Zambia \nZW Zimbabwe \n\nAppendix G - US State Codes \n\nCode Code Name \nAK Alaska \nAL Alabama \nAR Arkansas \nAZ Arizona \nCA California \nCO Colorado \nCT Connecticut \nDC Columbia (District of) \nDE Delaware \nFL Florida \nGA Georgia \nHI Hawaii \nIA Iowa \nID Idaho \nIL Illinois \n92 \n\nCode Code Name \nIN Indiana \nKS Kansas \nKY Kentucky \nLA Louisiana \nMA Massachusetts \nMD Maryland \nME Maine \nMI Michigan \nMN Minnesota \nMO Missouri \nMS Mississippi \nMT Montana \nNC North Carolina \nND North Dakota \nNE Nebraska \nNH New Hampshire \nNJ New Jersey \nNM New Mexico \nNV Nevada \nNY New York \nOH Ohio \nOK Oklahoma \nOR Oregon \nPA Pennsylvania \nRI Rhode Island \nSC South Carolina \nSD South Dakota \nTN Tennessee \nTX Texas \nUT Utah \nVA Virginia \nVT Vermont \nWA Washington (State of) \nWI Wisconsin \nWV West Virginia \nWY Wyoming \n\n93 \n\nAppendix H – List of Tariff Treatment Codes \n\nCode Code Name \n002 Most-Favoured-Nation \n003 General Tariff \n004 Australia Tariff \n005 New Zealand Tariff \n007 Commonwealth Caribbean Countries \n008 Least Developed Countries Tariff \n009 General Preferential Tariff \n010 United States Tariff \n011 Mexico Tariff \n012 Mexico - United States Tariff \n013 Canada-Israel Agreement Tariff \n014 Chile Tariff \n021 Costa Rica Tariff \n022 Iceland Tariff \n023 Norway Tariff \n024 Switzerland-Liechtenstein Tariff \n025 Peru Tariff \n026 Colombia Free Trade Agreement \n027 Canada-Jordan Free Trade Agreement (CJFTA) \n028 Canada-Panama Free Trade Agreement \n029 Honduras Tariff \n030 Korea Tariff \n031 Canada-European Union Tariff \n032 Canada-Ukraine Tariff \n033 Comprehensive and Progressive Trans-Pacific Partnership Tariff \n034 United Kingdom Tariff \n94 \n\nAppendix I – Goods released under the CLVS \nProgram which have not been delivered to the \nimporter/owner thereof, and were subsequently \nexported or destroyed under the CBSA supervision \n\nIt is important to note that this provision does not apply if the said goods were \nphysically delivered to the importer/owner; in those cases, an accounting must be \npresented and the applicable duties and taxes remitted to the CBSA by the importer or \ntheir broker. \n\nImported goods that were released to a CLVS Program participant, but have not been \ndelivered to the importer/owner and have been subsequently exported or destroyed \nunder CBSA supervision, must be accounted for under section 32 of the Customs Act. \nThe required accounting is to be presented to the CBSA through the consolidated ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf35", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 35)", + "part": "", + "division": "", + "heading": "", + "text": "CAD, type F entry process. However, all duties and taxes that should have been levied \non the said goods do not need to be assessed, conditional upon possession of proof of \nexportation or destruction under CBSA supervision. For information on proof of \nexportation or destruction, refer to Memorandum D20-1-4, Proof of Export, Canadian \nOwnership, and Destruction of Commercial Goods. \n\nSpecial authority CLVS-0016-1 has been designated to deal with the accounting for \nthe CLVS Program’s released but non-delivered shipments. When the said goods \nare included in a consolidated type F entry, two options for form completion are \navailable for the accounting: \n\n(a) Option 1 – There will be no change to the consolidated type F entry that is \npresented by the importer or their broker. Special authority CLVS-0016-1 will not \nappear in Special authority Field of the consolidated type F entry. However, Special \nauthority CLVS-0016-1 shall be included in the “off-entry” individual accounting(s) of \nthe said goods held at the importer’s and broker’s premises as outlined in paragraph \n12. The individual “off-entry” accounting(s) shall be linked to the consolidated type F \nentry, and shall be available for any future audit purposes. Acceptable proof of \nexport or destruction shall form part of the individual “off-entry” accounting and shall \nbe available for any future audit purposes. The duties and taxes that should have \nbeen levied for the said goods may not be assessed, conditional upon satisfactory \nproof of export or destruction. \n\n(b) Option 2 – The importer or their broker will be required to add an additional \ncommodity line to the consolidated type F entry that is presented and consolidate \n95 \n\napplicable shipments by Special authority CLVS-0016-1;. The remaining fields of \nthis additional commodity line do not require any changes, except: \n\n(i) Quantity Field of the extra commodity line(s) will need to indicate the \nnumber of individual shipments attached to this additional line, i.e. which \nwere not delivered to the importer/owner and subsequently \nexported/destroyed; \n(ii) SIMA Code Field, of the extra commodity line(s) can be left blank or zero \nfill; \n(iii) Value for Duty Field of the extra commodity line(s): the amount shown will \nneed to be included in the Total Value for Duty Field; \n(iv) Customs Duties Field of the extra commodity line(s) can be left blank or \nzero fill; \n(v) SIMA Assessment Field of the extra commodity line(s) can be left blank or \nzero fill; \n(vi) Excise Tax Field of the extra commodity line(s) can be left blank or zero \nfill; \n(vii) GST Field of the extra commodity line(s) can be left blank or zero fill. \n\nSpecial authority CLVS-0016-1 shall also be included in the “off-entry” individual \naccounting(s) of the said goods. The individual “off entry” accounting(s) shall be linked \nto the consolidated type F entry, and shall be available for any future audit purposes. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf36", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 36)", + "part": "", + "division": "", + "heading": "", + "text": "Acceptable proof of export or destruction shall form part of the individual “off-entry” \naccounting, and shall be available for any future audit purposes. The normal duties and \ntaxes that should have been levied for the said goods may not be assessed, \nconditional upon satisfactory proof of export or destruction. \nIn cases where the CLVS Program participant is not the entity responsible for the \naccounting of the released but non-delivered goods, the participant or its agent will be \nrequired to inform the responsible accounting entity in a timely manner, in order to pre-\nempt the normal accounting, stating that the goods were not delivered and were/will be \neither exported or destroyed. The participant will maintain the proof of export or \ndestruction. \n\nThe importer or its broker must choose either one of the options, not both. \n\nWhen accounting for the undelivered shipments has already been presented to the \nCBSA, and the duties and taxes paid, this provision cannot be utilized. Adjustment \npolicy procedures should be consulted to make any corrections to accounting \ndocuments. \n\nMore information on the CLVS program can be found in Memorandum D17-4-0, \nCourier Low Value Shipment Program. \n\n96 \n\nAppendix J – Coding of CAD BSF- 946 - Exception \nCommercial Account Declaration \n\nAll fields on Form BSF946, Exception Commercial Account Declaration, are mandatory \nunless otherwise indicated in the instructions below. \n\nPage 1 must show the name of the person making the declaration and identify the \ncompany represented by the person making the declaration, if applicable. The form \nmust be signed and dated by the person making the declaration. \n\nWhen more than one invoice or more than two lines are required, additional copies of \npage 2 may be included. \n\nThe use of Form BSF946 requires the manual calculation of duties and taxes payable \nto the CBSA, and importers/brokers are expected to verify calculations before \nsubmitting to the CBSA. The data captured on the form will be entered into CARM and \nduties and taxes will be calculated by the system. If payment was provided with the \nform, and the amounts calculated by the CARM system do not match what was \nmanually captured on the form, additional duties and taxes may be owed or credited to \nthe importer’s account. \n\nCoding Instructions: \n\nField No. 1 - Type Code – Show the declaration type of the transaction to be \nsubmitted. Refer to field 11 in Appendix A for a list of CAD type codes and \nexplanations. \n\nField No. 2 – Warehouse Subtype – Show the valid sub-type code in relation to Customs \nBonded Warehouse specific CAD transaction types (10, 13, 20, 21 and 30), if \napplicable. Refer to field 14 in Appendix A for a list of warehouse subtype codes types \nand explanations. \n\nField No. 3 – Accounting Date – Show the date of the CAD is submitted to the CBSA. \n\nField No. 4 – CAD Transaction No. - Show the unique transaction number which is 14 ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf37", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 37)", + "part": "", + "division": "", + "heading": "", + "text": "digits in length and identifies the declaration. For C type CADs, the importer or broker \nmust request a CBSA generated transaction number. \n\n97 \n\nField No. 5 – Office No. – Show the 4-digit CBSA office code of the office where the \ngoods are released. The CBSA office codes can be found on the CBSA website \nfollowing link: https://www.cbsa-asfc.gc.ca/do-rb/provinces/ab-eng.html. Refer to field \n13 in Appendix A for more information. \n\nField No. 6 – Mode of transport – Show the mode of transport used when the goods \nwere reported to the CBSA at the first port of arrival in Canada. Complete for all CAD \ntypes valued at greater than CAN$3,300 exported from the United States except for \ntype V, 13, 20, 21 and 30 CADs. Refer to field 17 in Appendix A for the list of codes. \n\nField No. 7 – Release Date – Show the date the goods are released into Canada. \n\nField No. 8 – Gross Weight/Kg – Show the weight (mass) of the goods, to the nearest \nwhole kilogram, including packaging but excluding the carrier's equipment for the entire \ndeclaration. Complete for all shipments valued at greater than CAN$3,300 exported \nfrom the United States by air or marine mode. \n\nField No. 9 – Carrier Code at Importation – Show the four-character carrier code of \nthe carrier on which the goods were laden at the time of their importation into Canada. \nComplete only for shipment valued at greater than CAN$3,300 exported from the \nUnited States by air or marine. \nField No. Z1 – RPP – Check this box if the importer is registered in the Release Prior \nto Payment program. \n\nField No. 11 – Importer BN15 – Show the 15 digit registration number, made up of the \n9 digit business number assigned by the Canada Revenue Agency and the six digit \nalpha-numerical number, used to uniquely identify the businesses’ import/export \naccount that the goods are being imported under. \n\nField No. 12 – Importer Name, address and telephone no. – Show the name, \naddress, and telephone number of the importer that is importing the goods into \nCanada. \n\nField No. 13 – Broker/Agent BN15 – Show the broker or agent’s business number \nthat represents the importer that is importing the goods, if applicable. \n\nField No. 14 – Broker/Agent name, Address and Telephone No. - Show the broker \nor agent’s complete name, address and telephone number, if applicable. \n\nField No. 15 – Cargo Control No. – Show the carrier code combined with a unique \nshipment number, exactly as it appears on the cargo control document, including the \n98 \n\ncarrier code, if applicable. Must be completed on CAD types C, TT and AB. Multiple \ncargo control numbers can be added. If more room is needed to accommodate these, \nField 35 – Notes can be used. \n\nField No. 19 – Original Transaction No. – Show the unique transaction number \nreferencing the original customs bonded warehouse type 10 goods receipt for this \ndeclaration, if applicable. \n\nField No. 20 – Prev Trans No. (Warehouse) – Show the transaction number of the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf38", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 38)", + "part": "", + "division": "", + "heading": "", + "text": "previous goods receipt of a customs bonded warehouse, if applicable. \n\nField No. 21 – Port of Unlading – Show the CBSA office closest to the port where the \ngoods were unloaded from the vessel or aircraft. The office code numbers can be \nfound on the following CBSA website link : https://www.cbsa-asfc.gc.ca/do-\nrb/provinces/ab-eng.html \n\nField No. 35 – Notes – Can be used to provide any additional information that the \nimporter or broker feels is required and cannot be captured in any other field on the \nform. \n\nField No. 36 – Vendor – Name, Address and Telephone No. – Show the name, \naddress and telephone number of the vendor or the consignor of the goods as it \nappears on the supporting invoice. \n\nField No. 37 – Purchaser – Name, Address and Telephone No. – Show the last \nknown entity to whom the goods are sold, leased or otherwise transacted. \n\nField No. 38 – Invoice No. – Show the unique invoice number related to the goods. \nThe form must have either the Invoice Number field or the Purchase Order Number \nfield completed. \n\nField No. 39 – Invoice Value – Show the total value of goods on the commercial \ninvoice in the currency of the invoice. \n\nField No. 40 – Invoice Currency Code – Show the currency code indicated on the \ninvoice. Refer to Appendix E for a list of currency codes. \n\nField No. 41 – Purchase Order No. – Show the unique purchase order number \nrelated to the imported goods. The form must have either the Invoice number field or \nthe Purchase Order number field completed. \n\n99 \n\nField No. 42 – Freight Charge – Show the total freight charges, to the nearest \nCanadian dollar, to transport the imported goods from the place of direct shipment in \nthe United States to the consignee in Canada. \n\nField No. 43 – U.S Port of Exit – Show the U.S. CBP port at which or nearest to \nwhich, the land surface carrier transporting the merchandise crosses the border of the \nUnited States into Canada, or in the case of exportation by vessel or air, the US CBP \nport where the merchandise is loaded on the vessel or aircraft which is to carry the \nmerchandise to Canada. Refer to Appendix D for a list of U.S. port of exit codes. \n\nField No. 56 – Line No. – Provide a commodity line number in sequential value each \ntime a tariff classification number is assigned. On each occurrence of a classification \nnumber, a unique line number is assigned regardless of the number of rates or detail \ncommodity lines required to display it. \n\nField No. 57 – Previous Line no. (Warehouse) – Show the Commodity Line Number \nfrom the warehouse type CAD to which the new CAD refers, if applicable. \n\nField No. 58 – Classification No. – Show the correct classification number as \nindicated in the Customs Tariff for each commodity included in the shipment covered \nby the CAD. \n\nField No. 60 – Description – Provide a brief description of the goods being imported \n(maximum of 132 characters). \n\nField No. 61 – Quantity – Show the quantity of the goods, in the unit of measure ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf39", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 39)", + "part": "", + "division": "", + "heading": "", + "text": "required by the Customs Tariff. \n\nField No. 62 – Unit of Measure – Show the unit of measure of each commodity as \nspecified in the Customs Tariff. Refer to Appendix C for a list of measure codes. \n\nField No. 63 – Time Limit Type – Show the code to indicate the CBW time limit the \ngoods can be stored, if applicable. Refer to field 56 in Appendix A for a list of CBW \ntime limit codes . \n\nField No. 64 – Extension Date – Show the date on which the commodities time in a \ncustoms bonded warehouse (CBW) has been extended, if applicable. \n\nField No. 65 – Country of Origin – Show the country code which identifies a location \n(i.e. country code) of growth, manufacture or production of goods. Refer to Appendix F \nfor a list of country codes \n\n100 \n\nField No. 66 – U.S State – Show the U.S. State code when the country of origin is the \nUnited States. Refer to Appendix G for a list of US. State codes. \n\nField No. 67 – Place of Export – Show the country code which identifies a location \nfrom where the goods were shipped directly to the receiving location (i.e. country code \nor state code). Refer to Appendix F for a list of country codes. \n\nField No. 68 – Place of Export Code State – Show the States name/code when the \nPlace of Export is the United States. Refer to Appendix G for a list of US. State codes. \n\nField No. 69 – Direct Shipment Date – Show the date the goods were loaded onto \nthe carrier with a specific location in Canada identified on transportation documents as \ntheir destination. \n\nField No. 70 – Tariff Treatment – Show the code representing the particular tariff \ntreatment that is allowed for the country of origin and a specified place of export. Refer \nto Appendix H for a list of tariff treatment codes. \n\nField No. 71 – Tariff Code – Show the first four digits of the tariff code that is eligible \nwithin the specification indicated in Chapter 99 (special classification provisions) of the \nCustoms Tariff (e.g., 9923), if applicable. \n\nField No. 72 – Time Limit From – Show the date from which the commodity enters \nCanada as temporary import or a Customs Bonded Warehouse, if applicable. \n\nField No. 73 – Time Limit to – Show the date the time limit comes to an end for the \ncommodity; and the commodity will exit Canada or a Customs Bonded Warehouse, if \napplicable. \n\nField No. 74 – Destination Province – If the goods are non-commercial show the \nprovince or territory code where the goods are destined to be delivered in Canada. For \na list of provinces refer to field 60 in Appendix A. \n\nField No. 75 – Value for Currency Conversion – Show the amount in the currency \nspecified on the invoice to a maximum of two decimal points. For assistance in \ndetermining the amount to be shown in this field, consult the Memoranda D13 series. \n\nField No. 76 – Currency – Show the currency code used for the payment the goods. \nFor a list of currency codes refer to Appendix E. \n\nField No. 77 – Exchange Rate – Show the exchange rate for the currency code ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf40", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 40)", + "part": "", + "division": "", + "heading": "", + "text": "provided in the Currency Code field, as of the Date of Direct Shipment. \n\n101 \n\nField No. 78 – Value for Duty (VFD) – Complete by multiplying the amount shown in \nthe Value for Currency Conversion field by the rate shown in the Exchange Rate field. \nCalculations must be made to the cent. This is the amount in Canadian dollars used for \nthe calculation of the duties and taxes. \n\nField No. 78a – VFD Code – Show the code for which the value for duty was \ndetermined. For a list of VFD codes refer to field 48 in Appendix A. \n\nField No. 79 – Duties Relief Program (DRP) Licence – If the importer is authorized \nfor relief of duties at the time of importation under the Duties Relief Program (DRP, \nshow the DRP licence number). \n\nField No. 80 – Special Authority Order-in-Council (OIC) – Show the OIC that \nprovides partial or full relief or remission of duties and/or taxes, if applicable. \n\nField No. 81 – Special Authority Permit – Show the special authority permit number \nif importing Tariff Rate Quota goods. For more information on Special Authority Permit \nrefer to field 55 of Appendix A. \n\nField No. 82 – Customs Duty – Show the amount of customs duty which is payable \n(not including provisional, anti-dumping, excise or countervailing duty) in Canadian \ndollars and cents separated by a decimal point. \n\nField No. 82a – Customs Duty Rate – Show the rate of duty used to calculate the \namount of customs duty payable in Field 82. Rates of custom duty can be found in the \nCustoms Tariff. \n\nField No. 83 – Excise Tax – Show the amount of excise tax which is payable in dollars \nand cents separated by a decimal point, if the goods are subject to excise tax. \n\nField No. 83a – Excise Tax Code – Show the code that indicates what excise tax rate \nor exemption code is applicable to the commodity, if the goods are subject to excise \ntax. For a list of codes refer to D18-X-X. \n\nField No. 84 – Excise Duty – Show the amount of excise duty payable calculated \nusing the applicable rate or excise duty code, if the goods are subject to excise duty. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 84a – SIMA Code – If the goods are subject to the Special Import Measures \nAct (SIMA) show the code that identifies the type of SIMA applicable to the goods \nbeing imported as well as the mode of payment. For information on SIMA and a list of \napplicable codes refer to the CBSA’s website. \n\n102 \n\nField No. 85 – Surtax – Show the amount of duty imposed by an Order in Council \nunder sections 53(2), 55(1), 60, 63(1), 68(1), 77.1(2), 77.6(2) or 78(1) of the Customs \nTariff, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 85a – Surtax Code – Show the code to be used for the goods subject to \nduty imposed by an OIC under the Customs Tariff, if applicable. For information on \nsurtax and their codes consult Memorandum D16-1-1 Information pertaining to the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf41", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 41)", + "part": "", + "division": "", + "heading": "", + "text": "application, collection and adjustment of a surtax or the CBSA Custom Notice specific \nto the measure. \n\nField No. 86 – Anti-Dumping – Show the amount to be paid, if any anti-dumping \nmeasures pursuant to the Special Import Measures Act (SIMA) apply to the goods. \nShow the amount in dollars and cents separated by a decimal point. \n\nField No. 87 – Safeguard – Show the amount of safeguard to be paid under the \nSpecial Import Measures Act (SIMA) if applicable. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 87a – Safeguard Code – Show the code that relates to the goods being \nimported, if safeguard is applicable. Codes can be found on the CBSA Customs \nNotices specific to the measure. \n\nField No. 88 – Countervailing – Show the amount of countervailing duties to be paid \npursuant to the Special Import Measures Act (SIMA) if applicable. Show the amount in \ndollars and cents separated by a decimal point. \n\nField No. 89 – Value for Tax – Complete if GST is payable. Add the value for duty, \ncustoms duties, excise duties, SIMA assessment, and excise tax, and show the total \namount in this field. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 90 – GST – Calculate by multiplying the Value for Tax amount by the rate of \nGST. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 90a – GST Code – Show the code used to determine applicable GST status. \nFor a list of codes refer to D18-X-X. \n\nField No. 91 – PST/HST Amount – If the goods are non-commercial, show the total \namount of Provincial Sales Tax (PST) / Harmonizes Sales Tax (HST) or Quebec sates \ntax (QST) applicable. Show the amount in dollars and cents separated by a decimal \npoint. \n\n103 \n\nField No. 92 – Provincial Alcohol Tax – Show the total amount of Provincial Alcohol \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 93 – Provincial Tobacco Tax – Show the amount of Provincial Tobacco \nTax, if applicable. Show the amount in dollars and cents separated by a decimal point. \n\nField No. 94 – Alcohol Percent – Show the percentage of alcohol contained in the \ngoods, if applicable. \n\nField No. 95 – Provincial Cannabis Excise Duty – Show the amount of Provincial \nCannabis Excise Duty, if applicable. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 97 – Ruling No. – Show the unique number identifying a ruling related to the \ncommodity line, if applicable. \n\nField No. 100 – Line Total Duties and Taxes – Show total amount payable for the \nline. This is calculating by adding the Customs Duty, GST, Excise Tax, Excise Duty, \nSurtax, Anti-Dumping, Safeguard, Countervailing duties, PST/HST, Provincial Alcohol \nTax, Provincial Tobacco Tax, Provincial Cannabis Excise Duty. Show the amount in \ndollars and cents separated by a SIMA decimal point. \n\nField No. 113 – Total Value for Duty – Show the total value for duty for all the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf42", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 42)", + "part": "", + "division": "", + "heading": "", + "text": "commodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 114 – Total PST/HST - Show the total amount of PST/HST/QST payable on \nall commodity lines of the declaration. Show the amount in dollars and cents separated \nby a decimal point. \n\nField No. 115 – Total PST Cannabis – Show the total amount of provincial cannabis \nduties payable on all commodity lines of the declaration. Show the amount in dollars \nand cents separated by a decimal point. \n\nField No. 116 – Total Prov Alcohol Tax – Show the total amount of provincial alcohol \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 117 – Total Prov Tobacco – Show the total amount of provincial tobacco \ntax payable on all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\n104 \n\nField No. 120 – Total Customs Duties – Show the total customs duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 121 – Total Excise Duties – Show the total excise duties amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 122 – Total Excise Taxes – Show the total excise taxes amount calculated \nfor all commodity lines of the declaration. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 123 – Total GST - Show the total GST amount calculated for all commodity \nlines of the declaration. Show the amount in dollars and cents separated by a decimal \npoint. \n\nField No. 124 – Total Anti-Dumping – Show the total anti-dumping duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 125 – Total Countervailing – Show the total countervailing duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 126 – Total Surtaxes- Show the total surtax duties amount calculated for all \ncommodity lines of the declaration. Show the amount in dollars and cents separated by \na decimal point. \n\nField No. 127 – Total Safeguards – Show the total safeguard duties amount \ncalculated for all commodity lines of the declaration. Show the amount in dollars and \ncents separated by a decimal point. \n\nField No. 128 – Total Interest – Show the total amount of interest payable on all \ncommodity lines of the declaration, if applicable. Show the amount in dollars and cents \nseparated by a decimal point. \n\nField No. 129 – Total Duties & Taxes with Interest – Show the total duties, taxes and \ninterest payable on all commodity lines of the declaration. This is calculated by adding \nall amounts in fields 114 to 129. Show the amount in dollars and cents separated by a ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-10-pdf43", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-10", + "marginal_note": "Coding of Customs Accounting Documents (part 43)", + "part": "", + "division": "", + "heading": "", + "text": "decimal point. For C type CADs without RPP, the amount in this field must match the \namount of payment provided to the CBSA in order for the goods to be released. \n\n105 \n\nField No. 131 – Warehouse In – Show the unique number identifying the destination \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\nField No. 132 – Warehouse Out – Show the unique number identifying the source \nCustoms Bonded Warehouse for the CAD transaction being submitted, if applicable. \n\n106 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Tariff \nAccounting for Imported Goods and Payment of Duties Regulations \nAgriculture and Fishing Property (GST/HST) Regulations \nCustoms Act \nExcise Act, 2001 \nExcise Tax Act \nSelect Luxury items Tax Act \nPublications Supplied by a Registrant (GST/HST) Regulations \nForeign Missions and International Organizations Act \nMail and Courier Imports (GST/HST) Regulations \nNon-taxable Imported Goods (GST) Regulations \nSpecial Import Measures Act \nTemporary Importation (Tariff Item No. 9993.00.00) Regulations \nValue of Imported Goods (GST/HST) Regulations \nSuperseded memoranda D \nMemorandum D17-1-10 Coding of Customs Accounting Documents November 28, \n2012 \nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \n107 \n\nContact us \nFor more information, within Canada call the Border Information Service at 1-800-461-\n9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance \ncharges will apply. Agents are available Monday to Friday between 07:00 – 20:00 ET \nand Saturday, Sunday and Federal statutory holidays from 10:00 to 18:00 ET. TTY is \nalso available within Canada: 1-866-335-3237.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-1-10", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-10-eng.html" + }, + { + "id": "dmemo-D17-1-11-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-11", + "marginal_note": "October 21, 2024: Page content under review", + "part": "Private Printing Policy and Procedures", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nISSN 2369-2391\nOttawa, June 8, 2015\nThis document is also available in PDF (58 Kb) [ help with PDF files ]\nIn Brief\nThis memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency (CBSA).\nThis memorandum outlines the conditions under which the private printing of accounting, adjustment, and export documents are authorized and explains the procedures to obtain approval for private printing.", + "history": "", + "last_amended": "2015-06-08", + "current_to": "2015-06-08", + "citation": "Memorandum D17-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html" + }, + { + "id": "dmemo-D17-1-11-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-11", + "marginal_note": "Guidelines and General Information", + "part": "Private Printing Policy and Procedures", + "division": "", + "heading": "", + "text": "Conditions for Privately Printing CBSA Forms\n1. Accounting, adjustment, and export documents may be privately printed provided that approval is obtained in advance from the Canada Border Services Agency (CBSA).\n2. Privately printed forms must replicate the format of CBSA forms (same dimensions and layout). The CBSA accepts that laser printers should be used to prepare the forms and print the data. In particular, the CBSA accepts Form B3-3, Canada Customs Coding Form , and Form B2, Canada Customs – Adjustment Request , in black ink on white paper.\n3. The format of Form B13A, Export Declaration , is based on the Economic Commission for Europe's (ECE) United Nations Layout Key for trade documents, enabling it to be produced with other ECE-aligned forms in a one-run printing operation.\n4. Import accounting Form B3-3 printed in multi-part sets may show copy designations if the importer/agent chooses.\n5. Adjustment request Form B2 printed in multi-part sets may show copy designations if the importer/agent chooses.\n6. In certain instances, copies of documents used for billing contain a statement or request for reimbursement of duties and taxes paid to the CBSA on behalf of a client. The CBSA has no objection to the use of statements or requests that are similar to \"Duties and/or taxes have been paid to the CBSA on your behalf; please remit promptly.\"\n7. Information relating to a company's imports or exports may be preprinted on privately printed forms.\n8. A company may overprint information such as the firm's name and other constant factors on the import, adjustment, and export forms supplied without charge by the CBSA.\nProcedures Relating to Approval of Privately Printed CBSA Forms\n9. Requests for approval for the private printing of import, adjustment, or export forms, along with two copies, should be submitted to:\nForms Management Unit Contracting and Materiel Management Division Canada Border Services Agency 355 North River Road, 17 th Floor, Tower B Ottawa, ON K1A 0L8\n10. Forms Management Unit staff will contact the CBSA program area responsible for the form to make sure the requests meet the required information standards.\n11. Approved forms are assigned an approval number. The CBSA will keep one proof and return the other to the originator.\n12. The approval number, for example, CBSA-2001-21, must appear in the lower-right corner of the printed form. If there is not enough space in the lower-right corner, the number may be printed in the bottom center of the form.\n13. Requests for private printing that are not approved are returned to the originator with suitable explanations.\n14. As noted in Memorandum D1-4-1, CBSA Invoice Requirements , the CBSA does not review or approve commercial invoices or privately printed customs invoices.\n15. The CBSA can also authorize requests for the private printing of Form E29B, Temporary Admission Permit . Additional information regarding Form E29B is available in Memorandum D8-1-4, Form E29B, Temporary Admission Permit .\nPrinting\n16. Any import, adjustment, or export forms that are approved and given an approval number may be printed or reprinted without further consultation with the CBSA. Any change in format, relocation of information on a form, or a first printing for a client, requires a request for approval of private printing following the normal procedures.\n17. There is no time limit on the duration of approval; however, the CBSA continually assesses forms and procedures to update and improve them. Accordingly, the CBSA recommends that reprinting related to a specific approval be resubmitted for approval at least every two years.\n18. The CBSA's practice is to limit the quantity of its forms to a 12-month supply. If, as a result of legislation or other reasons, the CBSA finds it necessary to stop using an existing form, the CBSA will not accept responsibility for surplus stocks.\nPrivate Printing of Cargo Control Documents\n19. Approval is not required from the CBSA for the private printing of cargo control documents and internal carrier documents (accepted by the CBSA for use as cargo control documents), as well as advice notes and diversion notices. Cargo control document specifications are provided in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods .\n20. Bar code specifications for Cargo Control Numbers are also provided in Memorandum D3-1-1 .\nTesting\n21. Sample bar code/human-readable cargo control numbers must be tested to ensure they meet the CBSA standards for readability.\n22. Bar codes are reviewed for print-contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of labels and human-readable cargo control numbers.\n23. The CBSA will send a letter to the originator explaining the results of the bar code testing.\n24. It is the responsibility of all companies, including printing companies, to obtain initial approval of their bar codes. The retesting of reprints of bar codes is not necessary, unless the process or material used to create the bar codes has changed.\n25. Original bar coded document samples or bar coded labels should be submitted for approval to:\nBar Code Testing Technical Commercial Client Unit Program Business System Integration Division Canada Border Services Agency 355 North River Road, 6 th floor, Tower B Ottawa, ON K1A 0L8\nPrivate Printing of Bar Codes\n26. Transaction number bar codes that are privately printed must be approved in advance by the CBSA. Requests for approval must be submitted with sample bar codes and human-readable transaction numbers. Printing specifications are found in Appendix I of Memorandum D17-1-10, Coding of Customs Accounting Documents . These requests should be submitted to:\nBar Code Testing Technical Commercial Client Unit Program Business System Integration Division Canada Border Services Agency 355 North River Road, 6 th floor, Tower B Ottawa, ON K1A 0L8\n27. Bar codes are reviewed for print contrast ratio and readability, and tested using a CBSA terminal wand. In addition, the CBSA verifies the size of the labels and human-readable transaction numbers.\n28. A letter of approval is returned to the originator when the transaction number bar code labels are approved. Transaction number labels not approved are returned to the originator with a suitable explanation.\n29. Any label that has been approved may be printed or reprinted without further consultation with the CBSA provided there are no changes intended.\nAdditional Information\n30. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-06-08", + "current_to": "2015-06-08", + "citation": "Memorandum D17-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html" + }, + { + "id": "dmemo-D17-1-11-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-11", + "marginal_note": "References", + "part": "Private Printing Policy and Procedures", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 7580-7 Legislative references: Other references: D1-4-1 , D3-1-1 , D8-1-4 , D17-1-10 Forms B2, B3-3, B13A , E29B Superseded memorandum D: D17-1-11 dated April 30, 2014", + "history": "", + "last_amended": "2015-06-08", + "current_to": "2015-06-08", + "citation": "Memorandum D17-1-11", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-11-eng.html" + }, + { + "id": "dmemo-D17-1-13-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-13", + "marginal_note": "Interim Accounting (Provisional Documentation) (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-1-13: Interim Accounting (Master Provisional Entry) \nISSN 2369-2391 \nOttawa, November 18, 2024 \nThis memorandum outlines and explains the policies and procedures relating to the release and \naccounting for goods qualifying for a Master Provisional Entry (MPE) into Canada. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \n References \n Contact us \n Related links \nUpdates made to this D-memo \nThis Memorandum has been revised to reflect changes as a result of the Canada Border Services Agency \n(CBSA) Assessment and Revenue Management (CARM) project. Get more information relating to the \nCARM Client Portal (CCP), registering or logging into a portal account. \nDefinitions \nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada. \n\nRelease on Minimum Documentation (RMD) \nA procedure that allows importers/owners or brokers to obtain a release of goods based on minimum \ndocumentation \n\nGuidelines and General Information \n1. In certain situations, at the time of importation the final value for duty of goods cannot be \nestablished. In such cases, goods may be released using the interim accounting provisions of \nsubsection 32(2) of the Customs Act (the Act), provided the conditions of sections 14 and 15 of \nthe Accounting for Imported Goods and Payment of Duties Regulations, are met. \n\n2. The following goods can be imported using a Master Provisional Entry (MPE): \n(a) Plans, drawings, and blueprints imported for use in a construction project or facility installations \nin Canada; \n(b) Large installations of systems, machinery, and equipment imported for use in the installation; \n(c) Military equipment imported by the Department of National Defence; and \n(d) Material, components, and parts imported by the Department of National Defence for use in the \nrepair, maintenance, modification, and testing of such equipment. \nNote: For information on methods to be used to determine the value for duty of information-based \nproducts such as plans, drawings and blueprints, refer to Memorandum D13-11-\n2: Value for Duty of Certain Information-based Products and sections 48 to 53 of the Act. \nFor greater certainty on origin, tariff classification or value for duty clients may submit an \napplication for a Ruling from the CBSA. The procedures are outlined in Memorandum D11-4-16: \nAdvance Rulings under Free Trade Agreements, Memorandum D11-11-1: National Customs \nRulings (NCR), and Memorandum D11-11-3: Advance Rulings for Tariff Classification. \n3. In accordance with the Accounting for Imported Goods and Payment of Duties Regulations, clients \ncan use a provisional entry provided they seek CBSA approval in advance of importation. The \nclient must submit a request via the CARM Client Portal (CCP) that meets the requirements as ", + "history": "", + "last_amended": "2024-11-18", + "current_to": "2024-11-18", + "citation": "Memorandum D17-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html" + }, + { + "id": "dmemo-D17-1-13-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-13", + "marginal_note": "Interim Accounting (Provisional Documentation) (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "described in this memorandum. \n\nProgram Requirements \n4. To apply for authorization to use interim accounting the importer/owner or broker must submit a \nMaster Provisional Authorization request using the CARM Client Portal (CCP). \n\n5. Once a Master Provisional Authorization request has been submitted, a case number will be \ngenerated and the importer/owner or broker must upload documents providing the following \ninformation: \n\na) a letter detailing the project/installation; \nb) the project timeframe (i.e. start/end dates); \nc) specific location of the project and the port of entry where the majority of shipments will be \nreleased; \nd) a complete copy of the accepted contract; \ne) the responsibilities of contracting parties; \nf) the ownership of the project; and \ng) a complete component breakdown of the goods being imported \n\nNote: Additional requirements apply when importing goods subject to the Special Import \nMeasures Act (SIMA) on a MPE. The Measures in Force contains information regarding \ngoods currently subject to SIMA and is updated as necessary to reflect the status of SIMA \nduty liability. Contact the Trade and Anti-dumping Programs Directorate at the following \nemail address for additional information. Email: SIMA_Compliance-\nObservation_LMSI@cbsa-asfc.gc.ca \n\n6. Details on how to complete the Master Provisional Authorization request can be found in the “User \nguide - Create a Master Provisional request” available here Onboarding documentation - CARM. \n\n7. Once received, the CBSA will assign the request to the CBSA Trade Operations office nearest to \nwhere the majority of shipments will be released. The CBSA Trade Operations office may request \nsupplementary information to complete the review of the request. \n\n8. Before making final decision, CBSA Trade Operations will review the information to ensure that the \nconditions for tariff classification, origin or value for duty are met. \n\n9. If all conditions are met, a letter of authorization will be issued to the client via the CCP, granting \nthe use of the Master Provisional Entry for the timeframe specified. \n\nAccounting Requirements \n10. Once authorized, the importer/owner or broker must present the Master Provisional Entry by using \na C -type Commercial Accounting Declaration (CAD) as outlined in Memorandum D17-1-5: \nAccounting for Commercial Goods. The case number of the Master Provisional Authorization \nmust be included with the CAD when presented to the CBSA. \nNote: The CAD is provided to the CBSA before or upon the arrival of the first shipment into \nCanada. The documentation provided with the CAD must include a copy of the CBSA letter of \nauthorization, as well as all supporting documentation necessary to meet the requirements \nregarding imported goods as detailed in Memorandum D17-1-4: Release of Commercial Goods. \n11. In accordance with section 12 of the Accounting for Imported Goods and Payment of Duties ", + "history": "", + "last_amended": "2024-11-18", + "current_to": "2024-11-18", + "citation": "Memorandum D17-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html" + }, + { + "id": "dmemo-D17-1-13-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-13", + "marginal_note": "Interim Accounting (Provisional Documentation) (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "Regulations, the importer/owner or broker must pay the total amount of duties and taxes payable at \ntime of release. \n\n12. If the client is a release prior to payment (RPP) program participant with a sufficient security \ndeposit, the goods may be released and payment of duties and taxes owing must be made in full \nby the due date of the statement of adjustment (SOAdj). \n\n13. All shipments pertaining to the CAD must be transported by a carrier with a valid carrier code. As \nsubsequent shipments are imported, they will be entitled to the Release on Minimum \nDocumentation (RMD) procedure as \"value included\" against the original CAD. These shipments \nare released without formal accounting; however, the CBSA controls the shipments through copies \nof the RMD package and periodic monitoring by the CBSA Trade Operations office monitoring the \ncase. \n\nNote: When goods are subject to SIMA duties, the RMD package must include a detailed product \ndescription of the shipment. \n14. Before every release, a copy of the complete release package must be uploaded by the client to \nthe existing Master Provisional Authorization case via the CCP following the steps in “User Guide - \nUpload documents” found here Onboarding documentation - CARM. \n\n15. Where goods have been released under RMD procedures and the importer/owner or broker has \nused, in error, a transaction number other than the number applied to the Master Provisional CAD, \nthe incorrect transaction number should not be used for an accounting declaration in CARM. The \nImporter/owner or broker must inform the Port of Entry with a corrections to interim accounting \ndocument using Form A48/BSF308 as detailed in Memorandum D17-1-4: Release of Commercial \nGoods. \n\n16. If an importer/owner or broker presents, in error, a final version of the accounting declaration and \npays the duties on a shipment for which provisional procedures have been established, a refund \nclaim for duplicate payment may be accepted, under paragraph 74(1)(d) of the Act, provided it is \nsubmitted as an adjustment in the CCP. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\n17. The regional CBSA Trade Operations office will monitor the use of the MPE on a quarterly basis to \nverify importations. \n\n18. Once the closing date has been reached or the last shipment has been received, the CAD is to be \nadjusted by the client in the CCP for additional payment or refund, as applicable. Such refunds do \nnot include overpayments of GST. Memorandum D17-2-1: Adjusting Commercial Accounting \nDeclarations provides more information on how to adjust a CAD. \n\nNote: The final adjustment must be made in the CCP within 12 months of the date of termination of \nthe construction project, installation or when the last shipment is received as per the Accounting for \nImported Goods and Payment of Duties Regulations and in accordance with the authorization letter. \nTariff Treatment Considerations ", + "history": "", + "last_amended": "2024-11-18", + "current_to": "2024-11-18", + "citation": "Memorandum D17-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html" + }, + { + "id": "dmemo-D17-1-13-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-13", + "marginal_note": "Interim Accounting (Provisional Documentation) (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "19. If importer/owner or broker intends to claim the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff for the goods, they must indicate it in their Master \nProvisional Entry application. The application should be supported by the documentation available \nat that time. \n\n20. If the CBSA Trade Operations cannot reasonably determine that all the goods meet the rules of \norigin and conditions to qualify for use of the United States Tariff, the Mexico Tariff, the Canada-\nIsrael Agreement Tariff, or the Chile Tariff, additional security will be required to cover duties that \nwould otherwise be payable under the Most-Favoured Nation (MFN) tariff treatment or other \napplicable tariff treatment. \n\n21. If the use of the United States Tariff, the Mexico Tariff, the Canada-Israel Agreement Tariff, or the \nChile Tariff is acceptable and is claimed on the CAD, the importer/owner or broker must submit a \nvalid Certificate of Origin for review by the CBSA, to be provided with the Master Provisional \nAuthorization request. The origin of the goods will be reviewed at the closing date and adjusted, if \nnecessary. \n\n22. Paragraph 74(1)(c.1) of the Act stipulates a four-year time frame for Canada–Chile Free Trade \nAgreement (CCFTA) goods. For more information on refunds, refer to Memorandum D6-2-\n3: Refund of Duties. \nReferences \nRefer to these resources for further information: \nTCP guide on MPEs \nCARM CCP Info on RPP \nApplicable legislation \n Customs Act \n Accounting for Imported Goods and Payment of Duties Regulations \n\nSuperseded memoranda D \nD17-1-13 dated January 6, 2016 \nIssuing office \nRevenue Assessment Unit \nRegulatory Trade Programs Division \nTrade and Anti-dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \nRelated links \n\n documentation or information to support instructions \n related D-memos \n User Guides Onboarding documentation - CARM \n Memorandum D6-2 :, Refund of Duties \n Memorandum D13-11-2: Value for Duty of Certain Information-based Products \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods", + "history": "", + "last_amended": "2024-11-18", + "current_to": "2024-11-18", + "citation": "Memorandum D17-1-13", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-13-eng.html" + }, + { + "id": "dmemo-D17-1-21-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-21", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Importer books and records; resident and non-resident importer; electronic record; place of business; compliance verification. Keywords: Record, place of business, verification, BSF900, CARM.", + "history": "", + "last_amended": "2025-10-28", + "current_to": "2025-10-28", + "citation": "Memorandum D17-1-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html" + }, + { + "id": "dmemo-D17-1-21-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-21", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines and General Information Importer Records Obligations Non-resident Importers Agreement to Maintain Records Elsewhere than the Place of Business in Canada Imaged and Microfilmed (Electronic) Records Electronic Data Processed Records Availability for Inspection and Delivery Non-compliance Additional Information\n- References", + "history": "", + "last_amended": "2025-10-28", + "current_to": "2025-10-28", + "citation": "Memorandum D17-1-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html" + }, + { + "id": "dmemo-D17-1-21-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-21", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "1. This memorandum has been revised to update the Canada Border Services Agency (CBSA) policy concerning the requirements regarding the maintenance of records, in and outside of Canada.\n2. The template of the Agreement to Maintain Records Outside of Canada was changed to the Agreement to Maintain Records Elsewhere than the Place of Business in Canada to include all scenarios where the records are not kept at the place of business in Canada.", + "history": "", + "last_amended": "2025-10-28", + "current_to": "2025-10-28", + "citation": "Memorandum D17-1-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html" + }, + { + "id": "dmemo-D17-1-21-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-21", + "marginal_note": "Guidelines and General Information", + "part": "", + "division": "", + "heading": "", + "text": "Importer Records Obligations\n1. Record-keeping requirements for imported commercial goods apply to non-resident and resident importers, owners or consignees of the goods, including exporters abroad who ship commercial goods to themselves in Canada.\n2. At a minimum, importers are required to keep, for the period of six years following the importation of the commercial goods, all records that relate to the origin, marking, purchase, importation, costs and value of the commercial goods; payment for the commercial goods; the sale or other disposal of the commercial goods in Canada; and any application for an advance ruling made under section 43.1 of the Customs Act (the Act) in respect of the commercial goods. A record is defined to include an account, an agreement, a book, a chart or table, a diagram, a form, an image, an invoice, a letter, a map, a memorandum, a plan, a return, a statement, a telegram, a voucher, and any other proof containing information, whether in writing or in any other form. In addition to these requirements, the Imported Goods Records Regulations (the Regulations) also require additional records be kept for various specific entities and in various scenarios.\n3. Generally, an importer is required to maintain records at its place of business in Canada. A place of business generally means “any premises, facilities or installations used for carrying on the business of the enterprise whether or not they are used exclusively for that purpose. A place of business may also exist where no premises are available or required for carrying on the business of the enterprise and it simply has a certain amount of space at its disposal. It is immaterial whether the premises, facilities or installations are owned or rented by or are otherwise at the disposal of the enterprise, and place of business may be situated in the business facilities of another enterprise.”\n4. However, an importer may submit an application through the CBSA CARM Client Portal requesting authorization to maintain records at a location in Canada other than its place of business. For details on how to apply through the CARM Client Portal, please see paragraph 8 . The agreement must identify the corporate address(es) – the address registered for tax purposes, those of the place(s) of business as well as the business address where the records will be maintained and how the location relates to the importer (e.g., accountant's office, customs broker office). If the records are kept at more than one location in Canada, they have to be integral at no less than one of the locations or a portal must be in place to access the records electronically. Note that in order to respect the above requirements, PO boxes and mail forwarding services will not be accepted.\nNon-resident Importers\n5. Non-resident importers have the same obligations as any resident importer, owner or consignee of imported goods.\n6. Non-resident importers usually do not maintain a place of business in Canada but may forward records to a licensed customs broker who prepares accounting documents on their behalf, pays duties, takes delivery of the goods, and arranges delivery based on their instructions. A licenced customs broker, accountant, or other authorized agent may be designated by a non-resident importer to maintain its records in Canada. For details on how to apply through the CARM Client Portal, please see paragraph 10 . Among other things, the application must indicate the corporate address(es), those of the place(s) of business, and the business address where the records will be maintained as well as the agent's name and relationship to the importer.\n7. It should be noted that when the CBSA authorizes such requests for an agent to maintain records, the importer continues to be responsible for all of the legislative requirements of subsections 40(1) and 43(1) of the Act and related regulations.\n8. After May 13, 2024 , import and export business accounts for both resident and non-resident importers will not be issued unless the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) has been approved through the CARM Client Portal. See paragraph 10 below for application details.\nAgreement to Maintain Records Elsewhere than the Place of Business in Canada\n9. Importers may submit a request to the CBSA for an authorization to maintain records at a location other than their place of business in Canada or outside of Canada, specifically in the United States of America or in Mexico, or to designate an agent to keep records on their behalf.\n10. An Agreement to Maintain Records Elsewhere than the Place of Business in Canada has to be completed and submitted through the CBSA Assessment and Revenue Management (CARM) Portal, which can be accessed through the following hyperlink: CARM Client Portal - CARM (canada.ca) . All relevant supporting documentation must also be uploaded through the Portal.\na) New importers will have to complete the Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) when registering for their Import and export business account.\nb) Legacy importers will have to update their program account in CARM and add a Books and Records address to their profile.\n11. The Agreement to Maintain Records Elsewhere than the Place of Business in Canada (BSF900) is accessible via the request application in CARM Client Portal or via the CBSA website at the following hyperlink: BSF900 .\n12. Note that in order to respect the place of business requirements, Post Office boxes and mail forwarding services will not be accepted as a business address.\n13. The CBSA regards the authorization to keep records at a place other than the place of business (whether inside or outside of Canada) as the granting of a privilege. Non-compliance will be addressed by the cancelation of the agreement and administrative penalties may be applied.\n14. Once a request has been reviewed and the information contained therein deemed to be adequate, the CBSA will issue an approval letter. The approval letter must be kept by the company in their records as proof of the agreement with the CBSA to maintain the books and records outside of the place of business in Canada.\nImaged and Microfilmed (Electronic) Records\n15. Where records are maintained in an electronic format, the imaging or microfilming program must adhere to the National Standards of Canada, CAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence. This Standard is available from the Canadian General Standards Board website .\nElectronic Data Processed Records\n16. Electronic records are recognized as records of account, provided the medium can be related back to the supporting source documents or hard copy documents and is supported by a system capable of producing an accessible and readable copy on demand.\n17. All records of account (including source documents) available in paper format must be kept, except where an acceptable electronic format identified in paragraph 15 is in place.\n18. The CBSA eManifest and CARM Client Portal users are required to retain separate records in respect of imported goods in accordance with the information provided in this memorandum. The eManifest and CARM Client Portals are not to be used for record-keeping.\n19. Records kept in the United States of America or in Mexico and accessed electronically are not considered to be records in Canada. However, where records are maintained electronically at a server located outside of Canada, more specifically in the United States of America or in Mexico, a copy of the records may be accepted, provided these are made available to the CBSA in Canada or at a location designated by the Minister in an electronically readable and useable format.\nAvailability for Inspection and Delivery\n20. The records referred to in sections 2 and 3 of the Regulations shall be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain, or verify the information upon which a determination of the amount of the duties paid or payable was made.\n21. In accordance with subsection 43(1) of the Act , the Minister may, for any purpose related to the administration or enforcement of the Act, require from any person the production of any record, book, letter, account, invoice, proof of payment, ledgers, journal entries, statement (financial or otherwise), or other document at a place, and within the time specified therein.\n22. In addition to granting access to the records, the importer must provide access to key personnel who can deliver explanations on the information provided.\nNon-compliance\n23. Where it is determined that an importer has failed to comply with any of the requirements for the maintenance of records, the importer will be requested to fulfill these requirements within a reasonable period of time. If an importer fails to comply with the requirements of record maintenance under subsection 40(1) of the Act , the CBSA may:\n- assess Administrative Monetary Penalty System ( AMPS ) penalties in accordance with subsection 109.1(1) of the Act ;\n- cancel the Agreement to Maintain Books and Records Outside of the Place of Business in Canada; or\n- detain under the authority of section 41 of the Act , any goods imported by the importer until the importer has complied with the requirements.\n24. Where a person who is required by subsection 40(1) of the Act to keep records, other than a person referred to in section 3.1 of the Regulations , has not kept records or has been requested to provide records in accordance with subsection 43(1) of the Act and fails to do so, preferential tariff treatment may be denied or withdrawn for the commercial goods that are the subject of those records.\nAdditional Information\nFor more information, e-mail the CBSA at cm-go@cbsa-asfc.gc.ca .", + "history": "", + "last_amended": "2025-10-28", + "current_to": "2025-10-28", + "citation": "Memorandum D17-1-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html" + }, + { + "id": "dmemo-D17-1-21-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-1-21", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Issuing office:\nTrade and Anti-dumping Programs Directorate\nApplicable legislation\n- Customs Act\n- Imported Goods Records Regulations\nOther Reference\nCAN / CGSB -72.34-2017, Electronic Records as Documentary Evidence\nSuperseded D memorandum\nD17-1-21 as of August 2021", + "history": "", + "last_amended": "2025-10-28", + "current_to": "2025-10-28", + "citation": "Memorandum D17-1-21", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-21-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for submitting an adjustment for \ncommercial goods accounted for on a Commercial Accounting Declaration (CAD) or on a Form \nE14, CBSA Postal Import Form. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Reasons for submitting an adjustment \no Submitting an adjustment \no Processing of an adjustment \no Payment \no Refunds of GST \no Interest \no Statement of Adjustment (SoAdj) \no Record of Intent (ROI) \no Split-line adjustments \no Mass adjustments \no Adjustments following a compliance verification \no Courier Low Value Shipment (CLVS) adjustments \no Submitting a paper CAD adjustment \no Adjustments to goods imported by mail \n Appendix A: Reason codes \n Appendix B: Instructions for completing Form BSF945 when submitting an adjustment \nfor goods imported on a Form E14 \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes as a result of the implementation of \nrelease 3 (R3) of the CBSA Assessment and Revenue Management Project (CARM) including: \n\n• The replacement of Form B3-3, Canada Customs Coding Form and Form B2, Canada \nCustoms - Adjustment Request with the Commercial Accounting Declaration (CAD). \n• The replacement of the Detailed Adjustment Statement (DAS) with the Statement of \nAdjustment (SoAdj). \n• The introduction of the mass adjustment process, which replaces the former Blanket B2 \nprocess. \n• The introduction of the recap sheet for goods imported under the Courier Low Value \nShipment (CLVS) Program and accounted for on a consolidated Type F CAD. \n• The introduction of the Record of Intent mechanism in CARM, which allows an importer \nor their authorized representative to protect their legislative time limits while an \nadjustment is under review by the CBSA. \n• Changes to the payment due date for adjustments to reflect the new billing cycle. \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes \nwith the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3 (R3). It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of Parliament. \n\nElectronic Data Interchange (EDI) ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "A service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document used to request an adjustment to an accounting declaration for \ncommercial goods before CARM R3. \n\nForm B3, Canada Customs Coding Form \nThe customs document used to account for goods imported into Canada before CARM R3. \n\n3 \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting declaration that \nis to be submitted in exceptional circumstances, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nForm E14, CBSA Postal Import Form \nThe customs document used to account for goods imported by mail with a value of $3,300 or \nless. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g., section 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted via \nEDI/API referencing the same mass adjustment case number. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. change \nof origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nRecord of Intent (ROI) \nA mechanism in CARM that enables TCPs to inform the CBSA of their intent to submit an \nadjustment to a CAD that is already being reviewed by the CBSA under the adjustment \nprocess. \n\nSplit-line \nAn accounting change that requires one or more commodities accounted for together on one \nCAD line, to be split and accounted for on two or more separate CAD lines. \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and appeal \nrights. \n\n4 \n\nRecap sheet \nAn electronic spreadsheet that must be provided when submitting an adjustment for goods \nimported through the CLVS program on a consolidated CAD Type F, supporting the detailed \nchanges relating to each individual shipment being adjusted. \n\nWeb service (API) \nAn application programming interface that facilitates the accounting and revenue management \nprocesses with the CBSA. \n\nGuidelines \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "1. This memorandum is to be used as a guide by those preparing and submitting adjustments \nfor commercial goods imported on a Commercial Accounting Declaration (CAD), after the \nimplementation of CARM R3 on October 21,2024. As of this date, the CAD replaces the \nprevious Form B3, Canada Customs Coding Form, and Form B2, Canada Customs – \nAdjustment Request Form. \n\n2. When an adjustment is submitted, the CARM system leverages version management, \ncreating a single accounting declaration record. When an adjustment is accepted it will be \ntreated as the next version of the CAD. \n\n3. An adjustment may be submitted by an importer or an authorized representative, such as a \ncustoms broker or third party consultant, to which the importer has granted delegated authority \nto act on their behalf. For more information on delegated authority, refer to Memorandum D1-\n6-1, Authority to Act as Agent. \n\n4. This memorandum does not include information on how to submit an adjustment for goods \nwhich have been accounted for prior to the implementation of CARM R3 on a Form B3, \nCanada Customs Coding Form. For information on how to submit an adjustment to a Form B3, \nrefer to Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments. \n\n5. This memorandum does not include information on how to submit an adjustment for a \nbusiness number change. Information on how to request a business number change can be \nfound in Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests. \n\n6. All commercial adjustments must be processed using a CAD in CARM, including those \naccounted by mail on a Form E14, CBSA Postal Import Form. This memorandum includes \ninstructions on how to submit a request when goods have been accounted for using this form. \n\n7. Not all adjustment requirements and processing instructions outlined in the memorandum \napply to importers enrolled in the Customs Self-Assessment (CSA) program. For information \non CSA adjustments, refer to Memorandum D23-3-1, Customs Self-Assessment for Importers. \n\n5 \n\nReasons for submitting an adjustment \n\n8. There are many reasons a TCP could submit an adjustment request to the CBSA. Although \nthis is not an exhaustive list, some examples include: \n\na) The TCP has discovered an error in the origin, tariff classification, or value for duty of \nthe goods and is making a voluntary amendment to their original declaration, as per \ntheir obligation under section 32.2 of the Customs Act. For more information regarding \n\"reason to believe\" and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to the Declaration of Origin, Tariff Classification, \nand Value for Duty. \n\nb) The TCP is submitting amendments to their declarations as a result of trade \ncompliance verification. For more information on these types of adjustments, refer to \nMemorandum D11-6-10, Reassessment Policy. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "c) The TCP wishes to apply for a refund under section 74 or 76 of the Customs Act. For \nmore information on the refund of duties on commercial importations, refer to \nMemorandum D6-2-3, Refund of Duties. \n\nd) The TCP is making a request for re-determination of provisional duty assessed by the \nCBSA under Special Import Measures Act (SIMA). For more information on this \nprocess, please refer to Memorandum D14-1-3, Re-determinations and Appeals Under \nthe Special Import Measures Act. \n\ne) The TCP is correcting a declaration of tariff classification involving diverted goods. \nDiversion occurs when goods have been accounted under a conditional relief tariff \nitem and are used or disposed of in a manner other than that specified in the \nconditional relief tariff item declared on the CAD. The Diversion of Imported Goods \nExemption Regulations specify certain instances in which diversions need not be \nreported. \n\nNote: The importer is legally responsible for reporting any diversion of goods from the \npurpose for which relief was granted. For more information on the diversion of goods, \nrefer to Memorandum D11-8-5, Conditional Relief Tariff Items. \n\nf) The TCP wishes to amend a declaration containing minor clerical or typographical \nerrors in the invoice quantity, vendor's name, or vendor’s address. Errors are not to be \nconsidered clerical or typographical under the following circumstances: \n\nI. When revenue changes are involved; \nII. When there is a change in the tariff classification number, whether or not the \nrates are the same; \nIII. When there is a change in value for purposes of the CBSA, whether or not the \ngoods are dutiable; and, \n\n6 \n\nIV. To change the importer's name or business number. For details on submitting \nadjustment requests of this nature, refer to Memorandum D17-2-3. \n\nSubmitting an adjustment \n\n9. An adjustment to a CAD may only be made after the payment due date and within the \nlegislative time frame. Changes required before the payment due date may be submitted as a \ncorrection, as per Memorandum D17-1-5, Accounting for Commercial Goods. \n\n10. An adjustment may be submitted by a TCP using the CARM Client Portal (CCP), Electronic \nData Interchange (EDI) or Web service (API). \n\n11. To transmit using EDI or API, TCPs should contact the CARM Client Support Help Desk \nonline or by phone at 1-800-461-9999. \n\n12. To make an adjustment using the CCP, the TCP selects the CAD and edits any field \nrequiring a change. These changes will be validated and if accepted, will create a new version \nof the CAD. \n\n13. To make an adjustment using an EDI connection or API, the TCP must transmit the entire \nCAD again in full, with changes to the fields requiring an adjustment. Upon receipt, a response \nmessage will be generated and returned to the TCP confirming acceptance or errors. \n\n14. Adjustments require a reason code, which is linked to a legislative authority and reason for ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "the change. For a list of reason codes, refer to Appendix A - Reason Codes. \n\n15. Up to three different reason codes may be provided. Issues that involve SIMA however, \nare to be submitted as a request for re-determination through the CCP. For more information \non how to request a re-determination of SIMA see Memorandum D14-1-3. \n\n16. Changes to the CAD transaction number, release office, or the release date require a CAD \nwithdraw request, and the resubmission of a new CAD. For more information on submitting a \nCAD withdraw request, refer to Memorandum D17-2-3. \n\n17. Supporting documentation is required for all changes resulting in refunds during the \nadjustment period and must be uploaded via the CCP. When submitting documents, the CCP \ncan accommodate up to 45 MB per file, to a maximum of 150 MB per submission. Only 10 files \ncan be submitted at a time. If the TCP needs to submit more than this, they can make multiple \nsubmissions. \n\n18. Supporting documentation for adjustments resulting in a refund must be received no later \nthan 11:59:59 PM EST on the same day the adjustment is submitted. Adjustments resulting in \na refund that are submitted without supporting documentation, will be rejected by the CBSA \nand legislative time limits will not be protected. \n\n7 \n\n19. To ensure that an adjustment is not rejected for missing supporting documentation, it is \nrecommended that TCPs submitting an adjustment via the CCP, upload their documents at the \ntime of submission. For TCPs submitting an adjustment via EDI or API, it is recommended that \nsupporting documents be uploaded in the CCP before the adjusted version of the CAD is \nsubmitted via EDI or API. \n\nProcessing of an adjustment \n\n20. After an adjustment to a CAD is submitted and passes validation, it may be referred to a \nCBSA officer for further review before a decision is rendered. \n\n21. If the adjustment request does not require review by a CBSA officer, the TCP will receive a \nmessage confirming acceptance of the adjustment request. This means that the version \nsubmitted by the TCP will be considered the latest version of the CAD. \n\n22. If the adjustment request requires review by a CBSA officer, a message will indicate that \napproval is pending. This means that the CAD is subject to change following the CBSA \nofficer’s decision, and what the TCP submitted may not reflect the final version of the CAD. \n\n23. If upon review of the adjustment, the CBSA officer discovers that the adjustment request \nhas provided a reason code with the incorrect legislative authority, the request will be rejected. \n\n24. If the CBSA officer requires additional information and/or supporting documentation from \nthe TCP to determine if legislative requirements are met, the CBSA officer may send a request \nto the TCP through the CCP or other channel (e.g. phone, email) at their discretion. The TCP \ncan reply back to the officer and/or upload the information/documentation to the CAD via the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "CCP as directed. Failure to provide the requested documentation within the established time \nframe, will result in the request being rejected. \n\n25. Following the review of the request and any required documentation, the CBSA officer will \nprocess the request by either accepting, rejecting, or denying the adjustment request. \n\n26. If an adjustment request is rejected by the CBSA, a new CAD version is created, \nreplicating the version that was on file before the adjustment request was submitted by the \nTCP. For example, if an adjustment is submitted to CAD version 1, and it is rejected by a \nCBSA officer, the TCP’s request (CAD version 2) will show as “rejected” in the CCP, and CAD \nversion 3 will be created, mirroring what was on CAD version 1. CAD version 3 will show as \n“approved”. \n\n27. Adjustments that are denied will be processed the same way those that are rejected, \nwhereby the version that was submitted by the TCP will appear as “rejected” and a new \nversion will be created and show as “approved”. To differentiate between a rejection and a \ndenial the TCP must refer the reason code on the SoAdj. \n\n8 \n\n28. A CBSA officer may also partially accept a request by approving one or more of the \nrequested changes, and denying others. When this occurs, the version the TCP submitted will \nshow as “approved”. To TCP will be able to identify the changes that were denied, by \nreviewing the fields that the CBSA corrected back to the original values, the appropriate denial \nreason code(s), and the officer’s comments on the SoAdj explaining the partial approval. \n\n29. There is no corresponding EDI message sent after the CBSA officer processes the \nadjustment. Therefore, in all cases where a CBSA officer processes the request, the TCP must \naccess the CCP and review the decision. If an adjustment request is partially accepted or fully \ndenied, the TCPs can obtain the latest version of the CAD via API. \n\n30. Once processing is complete, the CARM system will: \n\na) post the updated duties and taxes, along with any applicable interest to the importer’s \naccount; \nb) assign a payment due date based on the date of posting; and, \nc) issue a Statement of Adjustment (SoAdj). \n\n31. When a CAD has been rejected, the SoAdj will appear on the version that was rejected. \n\n32. The CAD may be further reviewed by the CBSA once it has been posted. Pursuant to \nsection 59 of the Customs Act, a CBSA officer may re-determine or further re-determine the \norigin, tariff classification, and/or value for duty of imported goods at any time within four years \nafter the date of the determination, or within such further time as may be prescribed \n\nPayment \n\n33. The payment due date for adjustments resulting in an amount owing to the CBSA will be \nbased on the date the adjustment is posted, and will follow the standard billing cycle. This \nmeans that adjustments posted between the 18th of month 1 and the 17th of month 2 will be ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "due 10 weekdays after the 17th of month 2. For more information on payment due dates, refer \nto Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods. \n\nRefunds of GST \n\n34. The CBSA will accept adjustment requests and render decisions for GST refund requests, \nwhere GST has been overpaid when accounting for imported commercial goods on a CAD. \nThe CBSA however, will not issue a credit for the GST refund to the importer's account. \nImporters who are GST registrants will receive the refund as an input tax credit from the \nCanada Revenue Agency (CRA). Information on input tax credits from the CRA can be found \non the CRA's website. TCPs who are non-GST registrants can submit Form GST 189, General \nApplication for Rebate of GST/HST, along with their SoAdj from the CBSA, to the CRA to \nrequest their refund. \n\n9 \n\nInterest \n\n35. If an adjustment results in an amount owing to the CBSA, interest will be calculated and \nadded to the amount owing. If the adjustment results in a refund to the importer, and the \nadjustment is not processed within 90 days, the CARM system will calculate interest beginning \nthe 91st day after the claim was successfully submitted in the CARM system. \n\n36. For more information on the application of interest, refer to Memorandum D11-6-5, Interest \nand Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and \nDuty Relief. \n\nStatement of Adjustment (SoAdj) \n\n37. A SoAdj is generated to notify TCPs of a decision made in response to an adjustment they \nhave submitted or when a CBSA-initiated review of a CAD results in an adjustment. This \nstatement could constitute notice of refund, a non-revenue change, or a request for payment. \n\n38. The SoAdj is available on the CCP and captures the result of the adjustment, including \ninformation on previous and adjusted transactional details, the change in total duties and/or \ntaxes assessed (if applicable), the legislative authority supporting the change, and the TCP’s \nappeal rights (if applicable). \n\nRecord of Intent (ROI) \n\n39. Whenever an adjustment is being reviewed by the CBSA, the TCP is unable to make \nchanges as the transaction is locked. \n\n40. While an adjustment request is locked, the TCP may submit a Record of Intent (ROI) to \nprotect their legislative time limits related to adjustment submissions and interest calculations. \n\n41. When the CAD is unlocked due to a decision being rendered, the TCP can then submit the \nchanges referencing the ROI. The date identified on the ROI will be used as the filing date for \ninterest calculations. \n\nSplit-line adjustments \n\n42. When a change results in the need to split a CAD line, the TCP must complete a two step \nadjustment process in order to ensure that interest is calculated correctly and that the decision \nis rendered on the correct line. \n\n43. For the first step, the TCP must submit an adjustment to reduce the amounts in the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "Quantity and Value for Currency Conversion (VCC) fields on the original line that requires the \nsplit. In the same adjustment, one or more new lines must be created for this same commodity, \nand the total Quantity and VCC amounts of these newly created lines must be equivalent to \n\n10 \n\nthe amounts that are being reduced from the original line. No other change is to be made in \nthis step. \n\n44. Step one is an administrative step that will result in $0 owing in duties, taxes and interest. \nThe reason code for this adjustment must be R3-7-1.Qty. An example of step one is detailed \nbelow. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties Amount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties Interest \nGST Interest \nV1 1 Mattresses 9404.90.90.90 5000 500,000 CAD $70,000 N/A $28,500 N/A N/A N/A N/A \nStep 1: Original line QTY and VCC is adjusted. New line is created with same classification, and the QTY and VCC are the amou nts the original line was \nreduced by. \nV2 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 -$14,000 $22,800 -$5,700 R3-7-1.QTY $0.00 $0.00 \n2 Mattresses 9404.90.90.90 1000 100,000 CAD $14,000 $14,000 $5,700 $5,700 R3-7-1.QTY $0.00 $0.00 \n$0 $0 $0.00 $0.00 \n\n45. Once the adjustment from step one has been posted, the TCP can perform step two, which \nrequires that the newly added commodity line(s) be adjusted to reflect the accurate trade data \n(e.g. corrected tariff classification). The reason code that corresponds to the applicable \nlegislative issue and reason for the change must be provided. An example of step two is \ndetailed below. \nCAD Version \nLine \nDescription \nClassification \nQTY \nVCC \nCurrency \nDuties \nAmount \nDuties Delta \nGST Amount \nGST Delta \nReason Code \nDuties \nInterest \nGST Interest \nStep 2: New line is adjusted to reflect correct classification. This change results in additional duties, taxes, and interest owing. \nV3 1 Mattresses 9404.90.90.90 4000 400,000 CAD $56,000 $0.00 $22,800 $0 N/A N/A N/A \n2 Mattresses 9406.90.20.00 1000 100,000 CAD $15,500 $1,500 $5,775 $75 R3-32-2-2.TC $26.88 $1.35 \n$1,500 $75 $26.88 $1.35 \n\nMass adjustments \n\n46. A mass adjustment may be submitted to adjust two or more CADs for the same legislative \nissue for up to three reasons. All reason codes selected must fall under the same issue and \napply to all goods within the mass adjustment. The exception to this is a request to change a \ntariff classification, that may require a change in tariff treatment or country of origin, and two \nissues are involved. \n\n47. A mass adjustment may be submitted via the CCP, EDI or API. \n\n11 \n\n48. To submit a mass adjustment via the CCP, the TCP selects the level of adjustment being \nmade (i.e. general details [header, invoice [sub-header], or commodity [line item]) and the \nCADs that they wish to have the mass adjustment applied to. The field(s) that require an \nadjustment can be changed and this change is applied to all CADs selected in the mass \nadjustment. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "49. To submit a mass adjustment via EDI or API, the TCP must first generate a mass \nadjustment case number using the CCP. The TCP can then re-transmit all of the CADs \nselected for the mass adjustment again in full using EDI or API, with the requested changes \nand include the applicable case number that was generated. CAD’s must be transmitted within \n5 business days of the mass adjustment case number creation. Failure to do so will result in \nclosure of the mass adjustment case by the CBSA. \n\n50. Supporting documentation for each CAD within a mass adjustment is required in situations \nwhere the mass adjustment results in a refund, and less than 25 CADs are being adjusted. \nThe supporting documentation must be uploaded via the CCP no later than 11:59:59 PM EST \non the same day the CADs in the mass adjustment are submitted. \n\n51. When submitting supporting documentation, the CCP can accommodate up to 45 MB per \nfile, to a maximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n52. Supporting documentation for each CAD within a mass adjustment is not required on the \nday of submission, in situations where 25 or more CADs are being adjusted. The TCP must \nhave supporting documentation readily available for all CADs within the mass adjustment, and \nbe able to provide upon request by the CBSA. Failure to provide documentation by the \nassigned deadline may result in rejection of the mass adjustment. \n\n53. When a mass adjustment is processed, each CAD will reflect the changes made on a new \nversion, and each CAD will receive a SoAdj. \n\nAdjustments following a compliance verification \n\n54. Following a CBSA trade compliance verification, an importer may be required to submit \nadjustments within 90 days from the date of the Trade Compliance Verification Report. These \ncorrections may be submitted as individual adjustments or as a mass adjustment. \n\n55. Adjustments submitted as a result of any CBSA verification or review must reference the \ncase number found on the Directed Compliance Letter, Compliance Validation Letter, or Trade \nCompliance Verification Final Report. \n\n12 \n\nCourier Low Value Shipment (CLVS) adjustments \n\n56. For goods imported under the Courier Low-Value Shipment (CLVS) program on a \nconsolidated CAD Type F, a recap sheet must be provided supporting the detailed changes \nrelating to each individual shipment being adjusted. \n\n57. The recap sheet is a TCP generated spreadsheet that contains all of the applicable fields \non the CAD for each shipment and must show both the as declared values from the previous \nversion and the corrected values. \n\n58. A template for the recap sheet can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n59. When submitting an adjustment in CARM, the TCP may submit changes to one or more ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "shipments accounted for within a CAD Type F in a single request, so long as all shipments and \ntheir changes are captured on the recap sheet and are for the same legislative issue and \nreasons. \n\n60. Supporting documentation is required for all changes on the recap sheet resulting in a \nrefund. \n\n61. Adjustments to a CAD Type F may only be made in CARM for commercial goods. \n\n62. Adjustments for non-commercial goods cannot be submitted through CARM and must be \nmade through Form B2G, CBSA Informal Adjustment Request or through CREDITS for \napproved participants. For more information on non-commercial refunds, refer to Memorandum \nD6-2-6, Refund of Duties and Taxes on Non-Commercial Importations. \n\nSubmitting a paper CAD adjustment \n\n63. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the Electronic \nCommerce Client Requirements Document, unless the Minister determines that: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out in \nthe Electronic Commerce Client Requirements Document (e.g. CARM outage of a \nsignificant duration); \n\nb) a natural disaster, a national crisis or any other exceptional circumstance prevents or \nimpedes the use of the electronic means or makes using them unreliable; or \n\nc) it is impracticable for a person, due to circumstances outside of their control, to account \nfor goods by the electronic means. \n\n13 \n\n64. Where a TCP is unable to submit subsequent version of a CAD electronically due these \ncircumstances, a paper CAD adjustment may be submitted using Form BSF945, Exception \nCommercial Accounting Declaration – Adjustment. \n\n65. A Form BSF945 will only be accepted in these situations where a transaction’s legislative’s \ntime limits are within 2 business days of expiry. If the transaction is not within this period, the \nTCP is to refrain from submitting until the outage has been resolved. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n66. To submit a Form BSF945, the TCP is to complete the form with the corrected changes \n(i.e. new version of the CAD) and submit by mail to the applicable address below. Adjustments \nrequesting a refund must include supporting documentation with the form. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n67. The date in which the form is sent by registered mail or by courier will be deemed to be the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "date of filing for the purposes of the prescribed periods under section 74(8) of the Customs \nAct. \n\nAdjustments to goods imported by mail \n\n68. Commercial goods imported by mail that have a value for duty greater than $3,300 must be \naccounted for as a CAD Type C and an adjustment in CARM can be submitted as per the \ninstructions outlined in this memorandum. \n\n69. Commercial goods imported by mail that have a value for duty not exceeding $3,300 will \nbe accounted on a Form E14, CBSA Postal Import Form. To submit an adjustment for \n\n14 \n\ncommercial goods imported on a Form E14, a TCP must submit the following documents to \nthe CBSA: \n\na) A copy of the Form E14 that the goods were accounted for on; \nb) Form BSF945, Exception Commercial Accounting Declaration – Adjustment completed \nas per Appendix B; and \nc) Supporting documentation to substantiate the adjustment request. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n70. These documents must be submitted by mail to the locations below based on where the \ngoods were released. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec regions, the request must be \nsubmitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and Pacific \nregions, the request must be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n71. The completed Form BSF945 must include a 15 digit business number with an \nimport/export account identifier (RM). For more information on how to register for a business \nnumber or an importer/exporter program account identifier, refer to CARM Client Portal \nonboarding documentation. \n\n72. If approved, the CBSA will create a Pre-CARM As Declared Type F CAD under the \nimporter’s business number in CARM, and process the adjustment against the CAD. \n\n73. A SoAdj will be issued, explaining the decision rendered and any amounts owing or being \ncredited to the TCP’s account as a result of the adjustment. To view the adjustment and \naccount balance, registered importers can login to the CCP. \n\n74. Form B2G, CBSA Informal Adjustment Request can only be used for adjustment requests \nrelated to non-commercial goods. If a Form B2G is received for commercial goods imported on \n\n15 \n\na Form E14, the request will be rejected and the importer will be required to resubmit the \nrequest following the instructions listed above. \n\nAppendix A: Reason codes \n\nThe following reason codes can be used by the TCP when submitting a correction, adjustment, \nbusiness number change, or withdraw request to a CAD. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-110 Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1 Drawback – section 89 or ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsection 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3 Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas 74(1)(g) is under \nprescribed circumstances available to everyone) \nR2-23-4-E Special Order In Council \n(OIC) granted \nAuthority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-74-1-A Damage/ deterioration/ \ndestruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-C Inferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-C1 Claim preferential TT - \nNAFTA/CCFTA \nRequesting a refund under section 74(1)(c.1) of the \nCustoms Act when changing Tariff Treatment from \na Non-Preferential Tariff Treatment to Preferential \nTariff Treatment under NAFTA or CCFTA \nR2-74-1-C11 Claim preferential TT - \nCIFTA /CCRFTA/CUSMA \nRequesting a refund under section 74(1)(c.11) of \nthe Customs Act when changing Tariff Treatment \nfrom a Non-Preferential Tariff Treatment to \nPreferential Tariff Treatment under CIFTA or \nCCRFTA or CUSMA \n\n16 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-D.ED Excise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET Excise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-1-E.TC Change to TC Requesting a refund for change in Tariff \nClassification and no previous decision has been \nissued under section 74(1)(e) of the Customs Act \nR2-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA or \nCUSMA \nRequesting a refund under section 74(1)(e) of the \nCustoms Act due to a change in tariff treatment \n[other than as described in section 74 (1) (c.1) or \n(c.11)] and no previous decision has been issued \nR2-74-1-E.VFD Change to VFD Requesting a refund under section 74(1)(e) of the \nCustoms Act for change in Value for Duty and no \nother decision has been issued ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "R2-74-1-F Diverted goods Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user, as described in the List of Tariff \nProvisions set out in the schedule to the Customs \nTariff or any other regulation that may be \nprescribed \nR2-74-1-F.OIC Diverted goods - OIC Requesting a refund under section 74(1)(f) of the \nCustoms Act when the goods imported have been \ndiverted to a qualified end-use, or to a qualified \nend-user or other conditional provisions granted by \nSpecial Authority in the form of an OIC \nR2-74-1-G Other prescribed reason Requesting a refund of duties overpaid or paid in \nerror for any reason that may be prescribed under \nsection 74(1)(g) of the Customs Act \nR2-74-1-G.OIC OIC reducing duty rate Requesting a refund of duties overpaid or paid in \nerror under section 74(1)(g) of the Customs Act \nwhen the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR2-74-1-G-53 Surtax paid in error Requesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 53(2) of \nthe Customs Tariff \nR2-74-1-G-55 Surtax overpaid in error \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 55(1) of \nthe Customs Tariff \nR2-74-1-G-63 Surtax paid in error, sub-\nsection 63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1) (g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 63(1) of \nthe Customs Tariff \n\n17 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-1-G-68 Surtax paid in error, sub-\nsection 68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 68(1) of \nthe Customs Tariff \nR2-74-1-G-77-1 Surtax paid in error, sub-\nsection 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 77.1(2) \nof the Customs Tariff \nR2-74-1-G-77-6 Surtax paid in error, sub-\nsection 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under subsection 77.6(2) of \nthe Customs Tariff \nR2-74-1-G-78 Surtax paid in error, sub-\nsection 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error. \nFor the surtax imposed under sub-section 78(1) of \nthe Customs Tariff \nR2-74-1-GR OIC reducing duty rate - \nretro \nRequesting a refund of duties overpaid or paid in \nerror when the goods are qualified for a retroactive \nOrder in Council reducing the rate of duty; request ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "under section 74(1)(g) of the Custom Act \nR2-74-1-GR-53 Surtax - retro OIC sub-\nsection .53(2) of Customs \nTariff) \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n53(2) of the Customs Tariff \nR2-74-1-GR-55 Surtax paid in error - OIC, \nsub-section 55(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n55(1) of the Customs Tariff \nR2-74-1-GR-63 Surtax paid in error - OIC, \nsub-section63(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n63(1) of the Customs Tariff \nR2-74-1-GR-68 Surtax paid in error - OIC, \nsub-section68(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n68(1) of the Customs Tariff \nR2-74-1-GR-77-1 Surtax paid in error - OIC, \nsub-section 77.1(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n77.1(2) of the Customs Tariff \nR2-74-1-GR-77-6 Surtax paid in error - OIC, \nsub-section 77.6(2) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \n\n18 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCouncil. For the surtax imposed under sub-section \n77.6(2) of the Customs Tariff \nR2-74-1-GR-78 Surtax paid in error - OIC, \nsub-section 78(1) of the \nCustoms Tariff \nRequesting a refund under section 74(1)(g) of the \nCustoms Act for surtax overpaid or paid in error \nwhen goods are qualified for a retroactive Order in \nCouncil. For the surtax imposed under sub-section \n78(1) of the Customs Tariff \nR2-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-78 Scrap, waste, by-products Requesting a refund under section 78 of the \nCustoms Act when it is found that goods which \nhave been destroyed or otherwise disposed of \nresult in merchantable scrap, waste or by-products \nand the amount of refund request granted is to be \nreduced by the value of the resulting scrap, waste \nor by-products ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "R2-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR2-89-1-A Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-C Consumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-D Same quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \n\n19 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9999-03 HST Newfoundland Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \nR2-9999-04 HST Nova Scotia Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9999-05 HST New Brunswick Authority used when granting a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9999-07 PST Quebec Authority used when granting a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9999-08 PST Ontario Authority used when granting a Provincial Sales \nTax Refund for the Province of Ontario \nR2-9999-09 PST Manitoba Authority used when granting a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9999-10 PST Saskatchewan Authority used when granting a Provincial Sales ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "Tax Refund for the Province of Saskatchewan \nR2-9999-12 PST British Columbia Authority used when granting a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9999-51 Provincial tobacco tax Authority used when granting a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-114-1 Repay refund issued Authority under section 114(1) of the Customs \nTariff to account for an overpayment of refund \nunder section 110 or drawback under section 113 \nof the Customs Tariff and the related interest \nR3-118-1 Failure to comply with the \nconditions \nAuthority to file an adjustment for failure to comply \nwith conditions required for relief under section \n118(1) of the Customs Tariff \nR3-118-2 Drawback refunded but \ngoods not exported \nAuthority for adjustments filed under section 118(2) \nof the Customs Tariff for payment of duty, where \ndrawback was granted on goods deemed exported, \nand are not subsequently exported and diverted to \nanother use \nR3-133 Assess special duty on \nspirits \nAuthority to apply Special Duty on Spirits imported \nby a Licensed User as per section 133 of the \nExcise Act 2001 \n\n20 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-20-1 Amend rate of duty Authority for imposition of Customs duty at the rate \nset out in the list of Tariff Provisions, the \"F\" \nStaging List, or Section 29 of the Customs Tariff. \nUsed when amending a rate of duty under section \n20(1) of the Customs Tariff \nR3-21-1 Assess Excise Authority for the Imposition of additional duties on \nall goods subject to Excise (equal to Excise duty) \nunder section 21(1) of the Customs Tariff \nR3-21-1-E Assess Excise Duty Authority for the Imposition of an additional duties \non all goods subject to Excise (Excise duty) under \nsection 21(1) of the Customs Tariff \nR3-23-1 Assess Excise Tax on \ngoods from scheduled I & \nII \nTo apply Excise Tax under section 23(1) of the \nExcise Tax Act on goods listed in Schedules I and \nII (Used when assessing or voluntary payments \nreceived. Refunds will fall under 74(1)(g)) \nR3-23-5 Failure to meet conditions \nof remission \nUsed to assess amounts owing to the Agency \nwhen conditions of a remission, which was granted \nunder section 23 of the Financial Administration \nAct, have failed to be met \nR3-27-1 Assess Excise Tax on \nwine \nTo apply Excise Tax on wine under section 27(1) of \nthe Excise Tax Act (Used when assessing or \nvoluntary payments received. Refunds will fall \nunder section 74(1)(g) of the Customs Act) \nR3-32-2-1-TT Change Tariff Treatment Changing Tariff Treatment under section 32.2(1) of \nthe Customs Act from a Preferential Tariff \nTreatment (NAFTA or CCFTA or CUSMA) to a \nNon-Preferential Tariff Treatment \nR3-32-2-2.GST Change GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-2.TC Change TC Changing the tariff Classification under section \n32.2(2) of the Customs Act ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 17)", + "part": "", + "division": "", + "heading": "", + "text": "R3-32-2-2.TL Time limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-2.TT Change to TT - higher or \nsame duty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin 32.2(1)) to a Non-Preferential Tariff Treatment or \nto another Preferential Tariff Treatment with higher \nrate of duty \nR3-32-2-2.VFD Change VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-6.OIC Report diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \n\n21 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-32-2-6.TC Report diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-6.TI Temp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-SS Report diversion - Ships' \nStores \nReporting of diversions of Ships' store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR3-42 Assess excise duty on \ntobacco products \nAuthority to apply Excise Duty on Tobacco \nProducts and Raw Leaf Tobacco as per the Excise \nAct 2001 Schedule 1 \nR3-53-2-B Assess surtax Authority for the imposition of surtax under section \n53(2)(b) of the Customs Tariff \nR3-55-1 Assess surtax Authority for the imposition of surtax under the \nCustoms Tariff under section 55(1) of the Customs \nTariff \nR3-63-1 Assess surtax Authority for the imposition of surtax under section \n63(1) of the Customs Tariff \nR3-68-1 Assess surtax Authority for the imposition of surtax under section \n68(1) of the Customs Tariff \nR3-7-1.BN Business Number change BN Change under section 7.1 of the Customs Act \nR3-7-1.CNN Cargo Control Number \nChange \nCargo Control Number Change under section 7.1 \nof the Customs Act \nR3-7-1.COO Country of Origin change Country of Origin change under section 7.1 of the \nCustoms Act \nR3-7-1.POE Place of export change Place of export change under section 7.1 of the \nCustoms Act \nR3-7-1.QTY Quantity Change with no \nfinancial impact \nQuantity Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-7-1.TYPO Correction results in \nAmount Receivable ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 18)", + "part": "", + "division": "", + "heading": "", + "text": "Clerical, typographical or similar error resulting into \nan amount payable to the CBSA under section 7.1 \nof the Customs Act \nR3-7-1.UOM Unit of Measure Unit of Measure under section 7.1 of the Customs \nAct \nR3-7-1.VFD Value for Duty Code Value for Duty Code under section 7.1 of the \nCustoms Act \nR3-7-1.WGT Weight Change with no \nfinancial impact \nWeight Change with no financial impact under \nsection 7.1 of the Customs Act \nR3-77-1-2 Assess surtax Authority for the imposition of surtax under section \n77.1(2) of the Customs Tariff \n\n22 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR3-77-6-2 Assess surtax Authority for the imposition of surtax under section \n77.6(2) of the Customs Tariff \nR3-78-1 Assess surtax Authority for the imposition of surtax under section \n78(1) of the Customs Tariff \nR3-80-2-1 Repayment if refunded \nunder section 73 to 76 of \nthe Customs Act \nExcess to be repaid under section 80.2(1) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 73 to 76 of the Customs \nAct and the person is not entitled to all or part of it \nR3-80-2-2 Repayment if refunded \nunder section 74(1)(f) of \nthe Customs Act \nExcess to be repaid under section 80.2(2) of the \nCustoms Act if an abatement or refund is granted \nto a person under sections 74(1)(f) of the Customs \nAct and the goods are sold or otherwise disposed \nof or are subsequently used in a manner that fails \nto comply with a condition imposed under the \nCustoms Tariff or under any regulations \nR4.56.1.1 Request for a re-\ndetermination under \nsection 56 (1.1) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from the United States, within \n90 days after a determination. \nR4-56.1.01 Request for a re-\ndetermination under \nsection .56 (1.01) of SIMA \nAuthority used for requesting a re-determination \nunder section 56 of the Special Import Measures \nAct, including goods from a NAFTA/CUSMA \ncountry, within 90 days after a determination. \nR4-58-1.1 Request for re-\ndetermination (Appeal) \nsection 58(1.1) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section.57 of SIMA, \nincluding goods from a NAFTA country. \nR4-58-2 Request for re-\ndetermination (Appeal) \nsection 58(2) of SIMA \nAuthority under which a TCP will appeal a decision \nmade under section 55 or section 57 of SIMA, \nincluding goods from the United States. \nR4-70-1 Request to apply a scope \nruling per section 70(1) / \n55 of SIMA \nAuthority used to request the application of a scope \nruling by the President under section 59(1) of the \nSpecial Import Measures Act of a section 55 \ndecision \nR4-70-2 Request for re-\ndetermination per section \n70(2)/56 of SIMA \nAuthority used to request the application of a scope \nruling by a designated officer to any determination \nmade under section 56 of the Special Import \nMeasures Act \nR4-70-3 Re-determination request ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 19)", + "part": "", + "division": "", + "heading": "", + "text": "per 70(3) / 57 or 59 of \nSIMA \nAuthority used to request an application of a scope \nruling under section 59(1) of the Special Import \nMeasures Act of a section 57 or 59(1)(a) or (e) \ndetermination \nR4-74-1.E.VFD Change to VFD Requesting a refund of SIMA Duties under section \n74(1)(e) of the Customs Act for change in Value for \nDuty and no other decision has been issued \nR4-74-1-D.TYPO Error: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \n\n23 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-E.TC Change to TC under the \nCA \nRequesting a refund of SIMA duties for change in \nTariff Classification and no previous decision has \nbeen issued \nR4-74-1-E.TT Change to TT not CIFTA, \nNAFTA, CCRFTA, \nCUSMA \nRequesting a refund of SIMA duties under section \n74(1)(e) of the Customs Act due to a change in \ntariff treatment [other than as described in section \n74(1) (c.1) or (c.11) of the Customs Act] and no \nprevious decision has been issued \nR4-74-1-G Other prescribed reason Requesting a refund of SIMA duties overpaid or \npaid in error for any reason that may be prescribed \nunder section 74(1)(g) of the Customs Act \nR4-74-1-G.OIC OIC reducing duty rate Requesting a refund of SIMA duties overpaid or \npaid in error under section 74(1)(g) of the Customs \nAct when the goods are qualified for an Order in \nCouncil reducing the rate of duty \nR4-76-1 Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods with SIMA duty paid \nfound to be defective, are of inferior quality or are \nnot the goods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR4-79 Sum in lieu of Requesting a refund under section 79 of the \nCustoms Act in those instances where it is difficult \nto determine an exact amount of any abatement or \nrefund and a specific sum for abatement or refund \nis negotiated between the Agency and client \nR5-00-CCL Correction Classification Requesting a correction for class prior to the CAD \npayment due date \nR5-00-COT Correction Others Requesting a correction, other than value, class or \ntariff treatment prior to the CAD payment due date \nR5-00-CTT Correction Tariff \nTreatment \nRequesting a correction for tariff treatment prior to \nthe CAD payment due date \nR5-00-CVA Correction Valuation Requesting a correction for value for duty prior to \nthe CAD payment due date \n\nThe following reason codes are for CBSA use when initiating an adjustment, or when rejecting \nor denying a request from a TCP. They cannot be used by a TCP. \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-58-1 Determination under \n58(1) of the Customs \nAct \nAuthority for determinations made by an officer \nunder section 58(1) of the Customs Act. These \nadjustments will usually be issued if an importer \nhas failed to comply with a request to account for ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 20)", + "part": "", + "division": "", + "heading": "", + "text": "Non-Reported goods. (e.g. issued an exit report \nfollowing a verification) \n\n24 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR1-59-1-A-I Re-determination under \n59(1)(a) of the Customs \nAct \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act, rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-A-II Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Receivable and Non-Revenue \nonly) \nR1-59-1-A-II-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(ii) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination when considered advisable by the \nMinister (Accounts Payable only) \nR1-59-1-A-I-R Re-determination under \n59(1)(a) under the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(a)(i) of the Customs Act rendering a re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR1-59-1-B Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Receivable and \nNon-Revenue only) \nR1-59-1-B-R Further re-determination \nunder 59(1)(b) of the \nCustoms Act \nAuthority for adjustment issued under section \n59(1)(b) of the Customs Act rendering a further re-\ndetermination within four years after the date of \ndetermination based on a verification under section \n42 of the Customs Act (Accounts Payable only) \nR2-110(DENY) Obsolete/surplus Requesting a refund on goods deemed obsolete or \nsurplus under section 110 of the Customs Tariff \nR2-113-1(DENY) Drawback – section 89 or \n101 of the Customs Tariff \nAuthority to request a refund or drawback of duties \nunder section 113(1) of the Customs Tariff when \nrelief could have been, but was not, granted under \nsections 89 or 101 of the Customs Tariff (note \nsection 101 requires relief to be claimed at time of \naccounting) \nR2-115-3(DENY) Discretionary relief \nMinister section 115(3) of \nthe Customs Tariff \nAuthority for the application of Discretionary \nrelief/remission under section 115(3) of the \nCustoms Tariff by way of refund (requires the \nrecommendation of the Minister and is issued on a \ncase by case basis, whereas section 74(1)(g) of the \nCustoms Act is under prescribed circumstances \navailable to everyone) \n\n25 \n\nReason Code Reason Code \nDescription ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 21)", + "part": "", + "division": "", + "heading": "", + "text": "Authority Code Description \nR2-23-4-E(DENY) Special OIC granted Authority to request a refund pursuant to a special \nOrder in Council granted under section 23 of the \nFinancial Administration Act (FAA) \nR2-3-2 Refund past interest Used to refund past interest by reducing the \ninterest rate from Specified to Prescribed under \nsection 3.2 of the Customs Act \nR2-3-3-1 Waive past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act \nR2-3-3-1-R Cancel past interest To waive/cancel the interest/penalty claimed under \nsection 3.2 or 3.3 (fairness) of the Customs Act. \nR2-74-1-A(DENY) Damage/deterioration/dest\nruction \nRequesting a refund of duties paid on goods \nsuffering damage, deterioration or destruction while \nin transit to Canada under section 74(1)(a) of the \nCustoms Act \nR2-74-1-B(DENY) Shortage Requesting a refund where the quantity released is \nless than the quantity on which duties were paid \n(shortages) under section 74(1)(b) of the Customs \nAct \nR2-74-1-\nC(DENY) \nInferior quality Requesting a refund for goods of inferior quality \nthan on which duties were paid (less than prime \ngoods) under section 74(1)(c) of the Customs Act \nR2-74-1-D.ED \n(DENY) \nExcise duty Requesting a refund of Excise Duty under section \n74(1)(d) of the Customs Act \nR2-74-1-D.ET \n(DENY) \nExcise tax Requesting a refund of Excise Tax under section \n74(1)(d) of the Customs Act \nR2-74-1-D.TYPO \n(D) \nError: clerical, \ntypographical or similar \nRequesting a refund due to a clerical, typographical \nor similar error under section 74(1)(d) of the \nCustoms Act \nR2-74-4-A(DENY) Denial of refund The application is denied under section 74(4)(a) of \nthe Customs Act because at the time the goods \nwere accounted for under subsection 32(1), (3) or \n(5) of the Customs Act, they were not eligible for \npreferential tariff treatment under a free trade \nagreement \nR2-74-4-B(DENY) Denial of refund The application is denied under section 74(4)(b) of \nthe Customs Act because the origin, tariff \nclassification or value for duty of the goods as \nclaimed in the application is incorrect \nR2-74-5(DENY) Reject of refund Denial under section 74(5) of the Customs Act of \nan application for a refund under section 74 \n(1)(c.1), (c.11), (e), (f) or (g) of the Customs Act on \nthe basis that complete or accurate documentation \nhas not been provided, or on any ground other than \nthe ground specified in subsection 74(4) of the \nCustoms Act , is not to be treated for the purposes \nof this Act as if it were a re-determination under this \nAct of origin, tariff classification or value for duty \n\n26 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-74-6-A Refund w/o application–\nsection 74(1) a-c or(d) of \nthe Customs Act \nAuthority to be used by the agency to initiate a \nrefund under the provisions of subsection 74(6)(a) \nof the Customs Act \nR2-74-6-B Refund w/o application-\nsection 74(1) (g) of the \nCustoms Act ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 22)", + "part": "", + "division": "", + "heading": "", + "text": "Authority to be used by the agency initiate a refund \nunder the provisions of subsection 74(6)(b) of the \nCustoms Act \nR2-76-1(DENY) Defective / inferior quality / \nnot goods ordered \nRequesting a refund on goods duty paid found to \nbe defective, are of inferior quality or are not the \ngoods ordered and have subsequently been \nexported or destroyed; request under section 76(1) \nof the Customs Act \nR2-89-1-A(DENY) Goods exported in same \ncondition \nAuthority for relief granted from the payment of \nduties on goods released and subsequently \nexported in the same condition under section \n89(1)(a) of the Customs Tariff \nR2-89-1-B(DENY) Goods processed in \nCanada, exported \nAuthority for relief granted from the payment of \nduties on goods released, processed in Canada \nand subsequently exported under section 89(1)(b) \nof the Customs Tariff \nR2-89-1-\nC(DENY) \nConsumed/expended in \nprocessing, exported \nAuthority for relief granted from the payment of \nduties on goods released and directly consumed or \nexpended in the processing in Canada of goods \nthat are subsequently exported in the same \ncondition under section 89(1)(c) of the Customs \nTariff \nR2-89-1-\nD(DENY) \nSame quantity/class, \nprocessed, exported \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \nprocessed in Canada and subsequently exported \nunder section 89(1)(d) of the Customs Tariff \nR2-89-1-E(DENY) Same quantity/class \nconsumed in processing \nAuthority for relief granted from the payment of \nduties on goods released, if the same quantity of \ndomestic or imported goods of the same class is \ndirectly consumed or expended in the processing in \nCanada of goods that are subsequently exported \nunder section 89(1)(e) of the Customs Tariff \nR2-92-2-A(DENY) Correction - Ex-\nWarehouse \nAuthority for correcting accounting of goods ex-\nwarehoused and in fact under section 92(2)(a) of \nthe Customs Tariff \nR2-92-2-B(DENY) Correction - Ships' Stores Authority for correcting accounting of goods ex-\nwarehoused and in fact designated as Ships' \nStores, supplied for use on board a conveyance \nand exported under section 92(2)(b) of the \nCustoms Tariff \nR2-9900-\n03(DENY) \nHST Newfoundland Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Newfoundland \n\n27 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR2-9900-\n04(DENY) \nHST Nova Scotia Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of Nova Scotia \nR2-9900-\n05(DENY) \nHST New Brunswick Authority used when denying a refund of the \nProvincial Sales Tax component of the HST for the \nProvince of New Brunswick \nR2-9900-\n07(DENY) \nPST Quebec Authority used when denying a Provincial Sales \nTax Refund for the Province of Quebec \nR2-9900-\n08(DENY) \nPST Ontario Authority used when denying a Provincial Sales ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 23)", + "part": "", + "division": "", + "heading": "", + "text": "Tax Refund for the Province of Ontario \nR2-9900-\n09(DENY) \nPST Manitoba Authority used when denying a Provincial Sales \nTax Refund for the Province of Manitoba \nR2-9900-\n10(DENY) \nPST Saskatchewan Authority used when denying a Provincial Sales \nTax Refund for the Province of Saskatchewan \nR2-9900-\n12(DENY) \nPST British Columbia Authority used when denying a Provincial Sales \nTax Refund for the Province of British Columbia \nR2-9900-\n51(DENY) \nAlberta tobacco tax Authority used when denying a refund of Provincial \nTobacco Tax in the Province of Alberta \nR3-32-2-\n2.GST(DENY) \nChange GST status Changing the GST Status under section 32.2(2) of \nthe Customs Act \nR3-32-2-\n2.TC(DENY) \nChange TC Changing the tariff Classification under section \n32.2(2) of the Customs Act \nR3-32-2-\n2.TL(DENY) \nTime limit ext. 1/60 1/120 Requesting a time limit extension under section \n32.2(2) of the Customs Act for goods imported on \n1/60 or 1/120 Temporary Importation \nR3-32-2-\n2.TT(DENY) \nChange to TT - higher \nduty rate \nChanging Tariff Treatment under section 32.2(2) of \nthe Customs Act from a Preferential Tariff \nTreatment (other than a Free Trade Agreement as \nin section 32.2(1)) to a Non-Preferential Tariff \nTreatment or to another Preferential Tariff \nTreatment with higher rate of duty \nR3-32-2-\n2.VFD(DENY) \nChange VFD Changing the Value for Duty under section 32.2(2) \nof the Customs Act \nR3-32-2-\n6.OIC(DENY) \nReport diversion - OIC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted to or from qualified end-\nuse or other conditional provisions granted by \nSpecial Authority (usually in the form of an OIC) \nR3-32-2-\n6.TC(DENY) \nReport diversion - TC Reporting a diversion under section 32.2(6) of the \nCustoms Act for changes in end-use provisions \nwhen goods are diverted either to or from a \nqualified end-use or other conditional provision \n(usually by virtue of Tariff Classification) \nR3-32-2-\n6.TI(DENY) \nTemp import staying in CA Reporting a diversion under section 32.2(6) of the \nCustoms Act when goods were imported under \n1/60th or 1/120th provisions and, contiguous to the \ntemporary importation, the goods are now to \n\n28 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nremain in Canada and must be accounted for on \ntheir remaining value \nR3-32-2-6-\nSS(DENY) \nReport diversion - Ships' \nStores \nReporting of diversions of Ships' Store under \nsection 32.2(6) of the Customs Act when goods are \ndiverted either to or from a qualified end-use or \nother conditional provision (usually by virtue of \nTariff Classification). \nR4-12-2 Decision under section \n12(2) of SIMA \nAuthority used for issuing an adjustment under \nsection 12(2) of the Special Import Measures Act \nR4-13-2-4.B Expedited Review under \nsection 13.2(4) of SIMA \nAuthority used for processing an assessment \nduring an Expedited review of Normal Value, \nExport Price or Amount of Subsidy and the review ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf24", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 24)", + "part": "", + "division": "", + "heading": "", + "text": "is currently in progress under section 13.2(4) of the \nSpecial Import Measures Act \nR4-13-2-5.A Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-13-2-5.B Confirming or amending \nthe Normal Value \nAuthority used for issuing an assessment \nconfirming or amending the Normal Value, Export \nPrice or Amount of Subsidy pursuant to section \n13.2(5) of the Special Import Measures Act \nR4-55.A Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55.B Decision under section 55 \nof SIMA \nAuthority used for issuing an assessment where a \ndecision has been rendered under section 55 of the \nSpecial Import Measures Act \nR4-55-1.A Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-55-1.B Decisions under section \n55.1 / 57(b) of SIMA \nAuthority used for issuing a determination / re-\ndetermination of circumvention under section 55.1 / \n57(b) of the Special Import Measures Act \nR4-56-I.A Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-56-I.B Decision under section 56 \nof SIMA \nAuthority used for issuing a decision under section \n56 of the Special Import Measures Act within 30 \ndays from the date of accounting \nR4-57-A Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-A.E Decision under section \n57(a) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(a) of the Special Import Measures Act \nR4-57-B Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \n\n29 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-57-B.E Decision under section \n57(b) of SIMA \nAuthority used for issuing a re-determination under \nsection 57(b) of the Special Import Measures Act \nR4-59-1.1 Decision under \nsection.59(1.1) of SIMA \nAuthority for the President to re-determine a \ndecision under section 59(1)(a) to (c) and (e) of the \nSpecial Import Measures Act before an appeal \nunder section 61of is heard, on the \nrecommendation of the Attorney General of \nCanada. \nR4-59-1-A Decision under section \n59(1)(A) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(a) of the Special Import Measures Act \nfor a decision under sections 55, 56 or 57 of SIMA, \nin accordance with a request made under sections \n58(1.1) or (2) of SIMA \nR4-59-1-B Decision under section \n59(1)(b) of SIMA ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf25", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 25)", + "part": "", + "division": "", + "heading": "", + "text": "Authority used for issuing a re-determination under \nsection 59(1)(b) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59 at \nany time, if the importer or exporter has made any \nmisrepresentation or committed a fraud in \naccounting for the goods under subsection 32(1), \n(3) or (5) of the Customs Act or in obtaining release \nof the goods \nR4-59-1-C Decision under section \n59(1)(c) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(c) of the Special Import Measures Act \nfor a decision under sections 55, 56, 57 or 59, at \nany time, if subsection 2(6) or sections 26 or 28 \napplies or at any time becomes applicable in \nrespect of the goods \nR4-59-1-E Decision under section \n59(1)(e) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(e) of the Special Import Measures Act \nfor a decision under sections55, 56 or 57 in any \ncase where the President deems it advisable, \nwithin two years after the determination referred to \nin section 55 or subsection 56(1), as the case may \nbe \nR4-61-1 Decision under section \n59(1)(d) of SIMA \nAuthority used for issuing a re-determination under \nsection 59(1)(d) of the Special Import Measures Act \nto give effect of a decision by the CITT, Federal \nCourt or Supreme Court of Canada \nR4-70-1-I Decisions under section \n70(1) / 55 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe President under section 59(1) of the Special \nImport Measures Act of a section 55 decision \nR4-70-2-I Decisions under section \n70(2) / 56 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by a \ndesignated officer under section 57 of the Special \nImport Measures Act of a section 56 decision \n\n30 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-70-3-I Decisions under section \n70(3) / 57 or 59 of SIMA \nAuthority used for applying a scope ruling, upon \nwritten request, and issuing a re-determination by \nthe president under section 59(1) of the Special \nImport Measures Act of a section 57 or 59(1)(a) or \n(e) determination \nR4-70-4-I Decisions under section \n70(4) / 56 of SIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by a designated officer \nunder Section 57 of the Special Import Measures \nAct of a Section 56 decision \nR4-70-5-I Decisions under section \n70(5) / 55, 56 or 57 of \nSIMA \nAuthority used for applying a scope ruling and \nissuing a re-determination by the president under \nSection 59(1) of the Special Import Measures Act \nof a Section 55, 57 or 59(1)(a) or (e) determination \nR4-74-1-D-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf26", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 26)", + "part": "", + "division": "", + "heading": "", + "text": "R4-74-1-D-S(D) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(d) of the \nCustoms Act when granting or denying a refund of \nduties assessed under the Special Import \nMeasures Act if the calculation of duties owing was \nbased on a clerical, typographical or similar error \nR4-74-1-E-S Refund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2) of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 of the Customs Act \nR4-74-1-E-\nS(DENY) \nRefund of SIMA Duties \nunder the Customs Act \nAuthority used under section 74(1)(e) of the \nCustoms Act to grant or deny a refund of duties \nassessed under the Special Import Measures Act \nwhich were paid or overpaid as a result of an error \nin the determination under section 58(2)of the \nCustoms Act of origin (other than in the \ncircumstances described in section 74(1)(c.1) or \n(c.11) of the Customs Act ), tariff classification or \nvalue for duty in respect of the goods and the \ndetermination has not been the subject of a \ndecision under section 59 to 61 \nR4-74-1-G.OTH Refund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \n\n31 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR4-74-1-\nG.OTH(DENY) \nRefund of SIMA duties \nunder the Customs Act \nRefund or denial of SIMA duties under section \n74(1)(g) for reasons other than those of section \n74(4)(a)&(b) of the Customs Act \nR4-74-1-G-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-\nS(DENY) \nRefund of SIMA duties \nunder the Customs Act \nAuthority used under section 74(1)(g) of the \nCustoms Act to grant or deny a refund of the duties \nassessed under the Special Import Measures Act \nwhich were overpaid or paid in error for reason that \nmay be prescribed \nR4-74-1-G-S.OIC Refund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty \nR4-74-1-G-\nS.OIC(D) \nRefund of SIMA duties \nunder the Customs Act \nAuthority under section 74(1)(g) of the Customs Act \nto grant a refund of the duties assessed under the \nSpecial Import Measures Act relating to OIC \nreducing the rate of duty ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf27", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 27)", + "part": "", + "division": "", + "heading": "", + "text": "R4-76-1-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-76-1-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 76(1) of the Customs \nAct to grant or deny a refund of duties paid which \nwere assessed under the Special Import Measures \nAct when goods are defective, inferior quality or not \nas ordered and are disposed in a manner \nacceptable to the Minister \nR4-77-1-6 Decision under section \n59(2) \nAuthority used for issuing a re-determination under \nsection 59(2) of the Special Import Measures Act to \ngive effect of a decision by a Panel under Part I.1 \nof the Special Import Measures Act as it relates to \nNAFTA [Part II of SIMA as it relates to FTA \n(currently in suspension)] \nR4-79-S Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-79-S(DENY) Refund of SIMA duties \nunder the Customs Act \nAuthority used under section 79(1) of the Customs \nAct to grant a refund or abatement of duties \nassessed under the Special Import Measures Act, \n\n32 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhere it is difficult to determine the exact amount; a \nsum in lieu of the abatement or refund \nR4-8-1-1 Assess Provisional Duty \nunder 8(1.1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1.1) of the Special Import \nMeasures Act (Decision was referred back to the \nTribunal) \nR4-8-1-Y Assess Provisional Duty \nunder 8(1) of SIMA \nAuthority used for the assessment of Provisional \nDuty under section 8(1) of the Special Import \nMeasures Act (after July 2/2002) \nR4-8-2 Refund of Provisional Duty \npaid under 8(2) ) of SIMA \nAuthority used for issuing a refund of Provisional \nDuty paid under section 8(2) of the Special Import \nMeasures Act \nR4-8-6 Assess Provisional Duty \nunder 8(6) of SIMA \nAuthority used for issuing an assessment of \nProvisional Duty under section 8(6) of the Special \nImport Measures Act as a result of termination of \nundertaking \nR4-9-4 Assess duty under section \n9(4) of SIMA \nAuthority used under section 9(4) of the Special \nImport Measures Act for issuing an assessment \nbased on a determination which has been \nrescinded and referred back to the CITT \nR4-9-4-R Refund of duty under \nsection 9(4) of SIMA \nAuthority used for issuing a refund under section \n9(4) of the Special Import Measures Act based on a \ndetermination which has been rescinded and \nreferred back to the CITT \nR4-ADMIN1 Rejection a request when \nfiling criteria not met ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf28", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 28)", + "part": "", + "division": "", + "heading": "", + "text": "Authority used to reject a request for re-\ndetermination of SIMA when all filing criteria have \nnot been met \nR4-ADMIN2 Rejection of a request \noutside time limit \nAuthority used to reject a request for re-\ndetermination of SIMA when the request is \nsubmitted outside the legislative time limit \nR4-ADMIN3 Rejection as CBSA review \nwill be conducted \nAuthority used to reject a request for re-\ndetermination of SIMA as an Agency review will \nautomatically be conducted through the normal \ncourse of enforcement activity (open case \nestablished) \nR5-00 Not legislated Administrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities \nR5-00-B Cancel an account \nreceivable decision \nAdministrative authority used to cancel a previously \nissued accounts receivable decision before a new \ndecision can be issued \nR5-00-CSA CSA situation Administrative authority used for the processing of \na pre-CSA conversion submission processed after \nthe client is converted to a CSA Client (refer to \nCCS Bulletin CCS-862 dated September 10, 2004) \n\n33 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nR5-00-INV Investigations Administrative authority inventoried against an \nadjustment issued on behalf of Investigations \nR5-00-N Not legislated and no \ninterest \nAdministrative authority used for those \ncircumstances not covered by specific Legislative \nAuthorities and no interest is applicable \nR5-00-RCMP RCMP Administrative authority inventoried against an \nadjustment issued on behalf of The RCMP \nR5-00-SIMA SIMA Administrative authority used for those \ncircumstances not covered by specific legislative \nauthorities when issued by Anti-Dumping \nDirectorate \nR5-00-WTOS WTO Surtax Administrative authority used for the imposition of \nSurtax by OIC under the World Trade Organization \nImplementation Act \nR5-1 Cancel a refund decision Administrative authority used when cancelling a \npreviously issued an adjustment which demanded \npayment. End result of no amounts payable or \nreceivable \nR6-60-1 Appeal under 60 Authority for a request for re-determination or \nfurther re-determination by the President under \nsection 60(1) of the Customs Act \nR6-61-1-A-I Appeal before CITT is \nheard \nAuthority for re-determination or further re-\ndetermination under section 61(1)(a)(i) of the \nCustoms Act, at any time, of decision issued under \n60(4) but before a CITT appeal is heard under \nsection 67 of the Custom Act \nR6-61-1-A-II Fail to comply with the \nCustoms Act \nAuthority for a decision issued of re-determination \nor further re-determination under section 61(1)(a)(ii) \nof the Customs Act where a person fails to comply \nwith any provision of the Customs Act \nR6-61-1-A-III Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-\nIII(DENY) ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf29", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 29)", + "part": "", + "division": "", + "heading": "", + "text": "Giving effect to the court's \ndecisions \nAuthority for rendering a decision under section \n61(1)(a)(iii) of the Customs Act that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) \nR6-61-1-A-III-P Giving effect to the court's \ndecisions \nRe-determination or further re-determination under \nsection 61(1)(a)(iii) of the Customs Act, at any time, \nwhen a decision would give effect to a decision of \nthe CITT, Federal Court of Appeals (FCA) or \nSupreme Court of Canada (SCC) regarding \nprohibited goods \nR6-61-1-A-II-P Fail to comply with the \nCustoms Act \nRe-determination or further re-determination under \nsection 61(1)(a)(ii) of the Customs Act, at any time, \n\n34 \n\nReason Code Reason Code \nDescription \nAuthority Code Description \nwhen a person fails to comply regarding prohibited \ngoods \nR6-61-1-A-I-P Appeal before CITT is \nheard \nRe-determination or further re-determination under \nsection 61(1)(a)(I) of the Customs Act, at any time, \nof decision issued under 60(4) but before a CITT \nappeal is heard under section 67 regarding \nprohibited goods \nR6-61-1-C-I Class and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-\nI(DENY) \nClass and Origin of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(i) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Tariff \nClassification or Origin only \nR6-61-1-C-II Value for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \nR6-61-1-C-\nII(DENY) \nValue for duty of \nsubsequent goods \nAuthority for a decision issued under section \n61(1)(c)(ii) of the Customs Act to re-determination \nor further re-determination that gives effect to a \ndecision issued by the CITT, Federal Court of \nAppeals (FCA) or the Supreme Court of Canada \n(SCC) for subsequent goods as it pertains to Value \nfor Duty only \n\nAppendix B: Instructions for completing Form BSF945 when \nsubmitting an adjustment for commercial goods imported on a \nForm E14 \n\nTo request an adjustment for commercial goods imported on a Form E14, Form BSF945 must \nbe completed as per the following instructions: \n\nField \nNumber: \nField Name: Instructions: \n\n35 \n\n3 Accounting Date Provide the Issue Date from the E14 ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf30", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 30)", + "part": "", + "division": "", + "heading": "", + "text": "6 Mode of Transport Print “Postal” \n7 Release Date Provide the Issue Date from the E14 \n11 Importer BN15 Provide the importer’s 15 digit business number \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing address \nand telephone number \n19 Original Transaction No. Provide the Inventory No. from the E14 \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone number \nof the vendor of the goods as it appears on the \nsupporting invoice(s). \n38 Invoice No. Print the invoice number pertaining to the goods \nthat are accounted for on the E14 \n39 Invoice Value Print the value from the invoice pertaining to the \ngoods that are accounted for on the E14 \n56-100 Commodity Line Details Complete only the fields where a change is being \nrequested. Print the corrected information that is \nbeing requested. \n\nFor example, to request a change in value, print \nthe corrected value in field 78, Value for Duty. \n\nFor adjustments requesting a refund of provincial \ntaxes applied on commercial goods, $0 should be \nprinted in field 91, PST/HST Amount. \n101 Commodity Reason Code Provide the appropriate reason code as per \nAppendix A of this memorandum. \n\nFor adjustments requesting a refund as a result of \nprovincial taxes incorrectly applied on commercial \ngoods, the R2-9999 code that corresponds to the \nappropriate province or territory is to be provided. \nFor example R2-9999-08 for PST in Ontario. \n103 Commodity Remark Provide a brief description of the reason for the \nadjustment request \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks if \nmore than one adjustment reason is being \nrequested \n113-129 Declaration Totals Complete the correct declaration totals being \nrequested if known. If unknown, leave blank and \nthe CBSA will calculate. \nN/A Signature and Date Sign and date the request form \n35 Notes Any additional information that is relevant to the \nadjustment request, that cannot be entered in any \n\n36 \n\nof the designated fields, can be provided in this \nfield. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \nCustoms Act \nCustoms Tariff \nDiversion of Imported Goods Exemption Regulations \nRefund of Duties Regulations \nSpecial Import Measures Act (SIMA) \n\nRelated forms \nForm B2G, CBSA Informal Adjustment Request \nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nForm GST 189, General Application for Rebate of GST/HST \n\nRelated D memoranda \n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D6-2-3, Refund of Duties \n Memorandum D11-6-5, Interest and Penalty Provisions: Determinations/Re-\ndeterminations, Appraisals/Re-appraisals, and Duty Relief \n Memorandum D11-6-6, Reason to Believe and Corrections to the Declaration of Origin, \nTariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-1-pdf31", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-1", + "marginal_note": "Adjusting Commercial Accounting Declarations (part 31)", + "part": "", + "division": "", + "heading": "", + "text": "determination, a further Re-determination or a Review by the President of the Canada \nBorder Services Agency \n Memorandum D11-6-10, Reassessment Policy \n Memorandum D11-8-5, Conditional Relief Tariff Items \n\n37 \n\n Memorandum D14-1-3, Re-determinations and Appeals under the Special Import \nMeasures Act \n Memorandum D17-1-5, Accounting for Commercial Goods \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-2-4, Preparation and Presentation of Pre-CARM Adjustments \n Memorandum D17-5-1, Payment of Duties and Taxes on Imported Commercial Goods \n Memorandum D23-3-1, Customs Self-Assessment for Importers \n\nSuperseded D memoranda \n\nD17-2-1, The Coding, Submission and Processing of Form B2 Canada Customs Adjustment \nRequest \n\nMay 3, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCanada Revenue Agency Website \nCARM Client Portal \nCARM Client Support", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-1-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-2-3: Business Number Changes \nand Commercial Accounting Declaration Withdraw \nRequests \nISSN 2369-2391 \nOttawa, October 21, 2024 \nThis memorandum outlines the procedures to be followed by importers, or their authorized \nrepresentative, when requesting an importer business number change on an interim \naccounting declaration or a Commercial Accounting Declaration (CAD), as well as the \nprocedures for submitting a CAD withdraw request. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines \no Request for business number change prior to accounting \no Request for business number change after accounting \no Business number changes involving Courier Low Value Shipment (CLVS) \ntransactions \no Business number changes involving pre-CARM accounting declarations \no CAD withdraw requests \no CAD withdraw requests involving pre-CARM accounting declarations \no Accounting errors where a customs broker does not have delegated authority for \nboth importers \n References \n Contact us \nUpdates made to this D-memo \nThis memorandum has been revised to reflect changes resulting from the implementation of \nRelease 3 of the CBSA Assessment and Revenue Management (CARM) project, including: \n\na) The replacement of Form B3-3, Canada Customs Coding Form, and Form B2, Canada \nCustoms - Adjustment Request, with the Commercial Accounting Declaration (CAD). \nb) Changes to the submission process when requesting a business number change on an \naccounting declaration, including the requirement to submit the request electronically \nthrough the CARM Client Portal (CCP). \nc) The ability to submit a CAD withdraw request through the CCP, under certain \ncircumstances. \n2 \n\nDefinitions \nBusiness number (BN) \nFor the purposes of this memorandum, the 15-digit Canada Revenue Agency registration \nnumber. It is made up of the nine-digit business number and a six-digit alpha-numerical \nnumber used to uniquely identify businesses’ import/export (RM) accounts. \n\nBusiness number change \nA process within CARM, that cancels a submitted declaration with an incorrect business \nnumber, while triggering the automated posting of the CAD on the correct business number. \n\nCARM Client Portal (CCP) \nA self-service online tool that facilitates the accounting and revenue management processes with the \nCBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used to account for goods imported into Canada after CARM Release \n3. It acts as a single accounting declaration record for the goods, and all adjustments are \nprocessed as subsequent versions of the declaration. \n\nCustoms broker \nAn individual, partnership, or corporation that acts as an agent to transact business with the \nCBSA on behalf of the owner or importer of goods. While for most purposes, any agent may \nrepresent a client when transacting business with the CBSA, only a licensed customs broker ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "may account for goods and pay duties under section 32 of the Customs Act as the agent for \nthe owner or importer of the goods. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and payments \nto the CBSA. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior to the \nimplementation of CARM Release 3. \n\nInterim accounting \nA method of accounting to obtain the release of goods by importers with Release Prior to \nPayment (RPP) Privileges. Subsection 32(2) of the Customs Act makes it possible to grant the \nrelease of goods before the final accounting, based on the submission of prescribed minimum \ndocumentation. Release is granted on the condition that certain requirements are met, that a \nCommercial Accounting Declaration will be presented and that duties and taxes will be paid \nwithin the prescribed timeframes. Financial security must be posted in order to use this interim \naccounting process. Duties and taxes must be paid no later than 10 weekdays (defined as \nMonday to Friday, inclusive of holidays) after the 17th of the calendar month. \n\nPre-CARM “As Declared” CAD \n3 \n\nA CAD that is created in the CARM system for goods that were accounted for on a Form B3 \nbefore the implementation of CARM Release 3. It replicates the accounting information found \non the Form B3, and any subsequent adjustments, and must be created before an adjustment \ncan be submitted in CARM. \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration, which \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-1-E.TC \nis provided when requesting a refund as a result of a tariff classification change). \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment request, \nwhich may include the importer or their authorized representative. \n\nGuidelines \n1. Section 7.1 of the Customs Act (the Act) requires that all information provided to an officer \nin the administration or enforcement of the Act, the Customs Tariff, the Special Import \nMeasures Act (SIMA) or under any other Act of Parliament that prohibits, controls or regulates \nthe importation or exportation of goods be true, accurate and complete. As such, if an importer \nor their authorized representative discovers that the importer business number provided at the \ntime of release or on an accounting declaration is incorrect, the CBSA must be notified of the \nerror. \n\n2. For the purposes of this policy, the company whose business number is identified as the \nimporter at the time of release will be considered to be the importer unless supporting \ndocumentation indicates that someone else is, in fact, the true importer. \n\n3. The importer will be considered to be the person who causes the goods to be exported to \nCanada. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "4. Supporting documentation refers to waybills, purchase orders, commercial invoices (not \nCanada Customs nvoices) or similar documents, which clearly establish that the claimant is the \ntrue importer in accordance with the definition in paragraph 2 of this memorandum. \n\n5. Use of the term “business number” throughout this memorandum refers to the 15-digit \nCanada Revenue Agency registration number. It is made up of the nine-digit business number \nand a six-digit alpha-numerical number used to uniquely identify businesses’ import/export \n(RM) accounts. \nRequest for business number change prior to accounting \n6. To change a business number on an interim accounting document, (a Release on Minimum \nDocumentation (RMD)), before the Commercial Accounting Declaration (CAD) is submitted, a \nrequest must be made using Form A48, RMD Correction. This request is to be submitted to the \n4 \n\nsuperintendent of the long room or the delegated representative in the office where the goods \nwere released. \n\n7. If the customs broker who made the error does not have delegated authority for the correct \nbusiness number, Form A48 must be submitted to cancel the RMD, along with a new paper \nRMD reflecting the new transaction number and the correct business number. \n\nFor more detailed information on changes to RMD, please refer to Memorandum D17-1-4: \nRelease of Commercial Goods. \nRequest for business number change after accounting \n8. To change a business number after a CAD has been submitted, a request must be made \nthrough the CARM Client Portal (CCP) by one of the following Trade Chain Partners (TCPs): \n\na) An importer who has delegated authority for both importer accounts (i.e. the business \nnumber that the CAD has been submitted under and the business number that the CAD \nwill be transferred to); or \nb) A customs broker who has delegated authority to act on behalf of both importers; or \nc) A third party such as; a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of both importers \n\n9. To request a change in the CCP, the TCP transfers the CAD to another business number \nusing the withdraw function and selecting the new business number. \n\n10. When submitting a request, the TCP must select reason code “R3-7-1.BN”, provide an \nexplanation for the request, and attach supporting documentation demonstrating that the CAD \nbelongs to the business number that it is being transferred to. \n\n11. A request to change a business number can not be made using Electronic Data \nInterchange (EDI) or Web Service (API). \n\n12. Requests for a business number change after a CAD has been submitted may be made \nduring either the correction period, or after the payment due date during the adjustment period. \n\n13. All requests for business number changes will be reviewed by the CBSA, including the \nrequests made during the correction period. If approved, the CAD will be cancelled from the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "account it was originally posted to and the duties and taxes will be credited. The account that \nthe CAD was transferred to, will have the CAD posted to it, and a debit for the duties and taxes \nowing. \nBusiness number changes involving Courier Low Value Shipment \n(CLVS) transactions \n14. For requests that involve goods accounted for under the Courier Low Value Shipment \n(CLVS) program on a Type F CAD, where all shipments were accounted for under the \n5 \n\nincorrect business number, a request for business number change can be made as per the \nprocedures outlined in the Request for business number change after accounting section of \nthis memorandum. \n\n15. For requests made after the payment due date, where the CAD is consolidated and a select number of \nshipments are accounted for under the incorrect business number, a Type V CAD is to be submitted using the \ncorrect business number for the shipment(s) in question. An adjustment can then be submitted against the original \nType F CAD, declaring these shipments as duplicates and referencing the new Type V CAD’s transaction \nnumber. For information on how to submit an adjustment, refer to Memorandum D17-2-1: Adjusting Commercial \nAccounting Declarations. \nBusiness number changes involving pre-CARM accounting declarations \n16. For requests that involve goods accounted for on a Form B3, Canada Customs Coding \nForm prior to the implementation of CARM Release 3, a Pre-CARM “As Declared” CAD must \nbe created using the business number that was declared on the original Form B3. \n\n17. Once a Pre-CARM “As Declared” CAD has been created, a request to change the business \nnumber on the CAD can be made as per the procedures outlined in the Request for business \nnumber change after accounting section of this memorandum. \nCAD withdraw requests \n18. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by \none of the following TCPs: \n\na) The importer; or \nb) A customs broker who has delegated authority to act on behalf of the importer(s); or, \nc) A third party such as a trade consultant, lawyer or accountant who has delegated \nauthority to act on behalf of the importer. \n\n19. Requests to withdraw a CAD must only be made in instances where information on the \nCAD is incorrect but cannot be amended using the correction or adjustment processes in \nCARM. This includes errors in: \n\na) CAD fields which cannot be edited (e.g. release office, release date); \nb) information declared on a Pre-CARM “As Declared” CAD; and, \nc) the transaction number, where a TCP submitted a CAD using a transaction number \nthat belongs to another TCP, whom they do not have delegation of authority for. \n\n20. Requests to withdraw a CAD may be made during either the correction period, or after the \npayment due date during the adjustment period. \n\n21. Requests to withdraw a CAD will not be accepted in instances where a TCP has made a ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "clerical error in the accounting information submitted on their CAD. Changes to accounting \ninformation must be made using a correction or an adjustment. \n\n6 \n\n22. Requests to withdraw a CAD will not be accepted in instances where a TCP has accounted \nfor the same goods on more than one accounting document. Where a duplicate accounting \nerror has been made, a correction or adjustment must be submitted against the incorrect \naccounting document. Reason code “R2-74-1-D.Typo” is to be selected when submitting an \nadjustment request. \n\n23. To submit a CAD withdraw request, the TCP must use the withdraw function in CCP. A \nrequest to withdraw a CAD can not be made using EDI or API. \n\n24. When submitting a request, the TCP must select the “R2-74-1-D” reason code, provide an \nexplanation for the request, and upload any applicable supporting documentation to explain \nthe reason for the withdraw. \n\n25. Failure to provide an explanation and attach required supporting documentation, will result \nin rejection of the withdraw request. \n\n26. All requests to withdraw a CAD will be reviewed by the CBSA. If approved, the CAD will be \ncancelled on the account it was posted to, and the duties and taxes will be credited to offset \nthe original CAD’s debt. \n\n27. If a withdraw request is approved and the CAD is cancelled, the importer remains liable for \nany duties and taxes owing related to the importation. \n\n28. Where a withdraw request is submitted to correct information for CAD fields which can not \nbe adjusted, and the request is approved, a new CAD must be submitted by the TCP with the \ncorrected information within 2 business days. Failure to resubmit a CAD within this period of \ntime, may result in the application of penalties. \n\n29. When a CAD is resubmitted, a late accounting penalty may be applied to the importer’s \naccount if the CAD is submitted after the accounting due date. Information on how and when to \nappeal a late accounting penalty can be found in Memorandum D17-1-5: Accounting for \nCommercial Goods. \n\n30. If the CAD is resubmitted outside of the payment due date, the TCP must provide payment \nfor the CAD using the CCP, on the same day that the new CAD is submitted. Failure to do so \nmay result in collection actions on the TCP’s account. For information on how to make a \npayment, refer to Memorandum D17-5-1: Payment of Duties and Taxes on Imported \nCommercial Goods. \nCAD withdraw requests involving pre-CARM accounting declarations \n31. If a TCP discovers that an error was made on a Pre-CARM “As Declared” CAD, for goods \nwhich were previously accounted for on a Form B3, prior to the implementation of CARM \nRelease 3, they must cancel the CAD and re-submit the Pre-CARM “As Declared” CAD with \nthe corrected information. \n\n7 \n\n32. Like other withdraw requests, CBSA review and approval is required. Unlike a withdraw \nrequest on a post CARM CAD however, the approval of a Pre-CARM “As Declared” CAD will ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-3-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-3", + "marginal_note": "Business Number Changes and Commercial Accounting Declaration Withdraw Requests (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "not result in a credit of duties on the TCP’s account, as no debit was charged when the Pre-\nCARM “As Declared” CAD was created. \nAccounting errors where a customs broker does not have delegated \nauthority for both importers \n33. If a customs broker submits a CAD with a transaction number for goods that were released \nunder a different importer, whom which they do not have delegated authority for, they must \nsubmit a withdraw request for the CAD. Once approved, the CAD will be cancelled on the \nincorrect importer’s account and the correct importer, or their customs broker, can resubmit a \nnew CAD using the same transaction number. \n\n34. If the customs broker incorrectly reported and accounted for goods for an importer that they \ndo not have delegated authority for, and the transaction number provided will not be reused by \nthe correct customs broker, the customs broker that made the error must communicate with \nthe correct customs broker to resolve the error. The correct customs broker must submit a \nType V CAD for the goods in question. Once submitted and accepted, the customs broker that \nmade the error can submit a correction or adjustment for the incorrect transaction under \nreason code “R2-74-1-D.Typo”. \nReferences \nConsult these resources for further information. \nApplicable legislation \nCustoms Act \nRelated D memoranda \n Memorandum D17-1-4: Release of Commercial Goods \n Memorandum D17-1-5: Accounting for Commercial Goods \n Memorandum D17-2-1: Adjusting Commercial Accounting Declarations \n Memorandum D17-5-1: Payment of Duties and Taxes on Imported Commercial Goods \nRelated forms \nForm A48, RMD Correction \nSuperseded memoranda D \nD17-2-3, September 8, 2015 \n\n8 \n\nIssuing office \nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \nContact us \nContact border information services", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-3-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-2-4: Preparation and \nPresentation of Pre-CARM Adjustments \n\nISSN 2369-2391 \n\nOttawa, October 21, 2024 \n\nThis memorandum outlines the policy and procedures for Trade Chain Partners (TCPs) \nto follow when submitting adjustments for goods accounted for on a Form B3-3, \nCanada Customs Coding Form, prior to the implementation of Release 3 of the CBSA \nAssessment and Revenue Management project (CARM) on October 21, 2024. \n\nThe contents of this memorandum may not conform to all accessibility requirements. \n\nOn this page \n\n Updates made to this D-memo \n Definitions \n Guidelines \no Creating a Pre-CARM “As Declared” CAD \no Adjusting a Pre-CARM “As Declared” CAD \no Pre-CARM CLVS adjustments \no Pre-CARM Blankets \no Submitting a Pre-CARM Blanket Request \no Processing a Pre-CARM Blanket Request \no Submitting a paper pre-CARM adjustment \no Adjustments following a compliance verification \n Appendix A: Pre-CARM Blanket Request worksheet template \n Appendix B: Instructions for completing Form BSF945 \n References \n Contact us \n Related Links \n\nUpdates made to this D-memo \n\nThis memorandum has been revised to reflect changes resulting from the \nimplementation of CARM Release 3, where Form B3-3, Canada Customs Coding Form, \nand Form B2, Canada Customs - Adjustment Request, were replaced with the \nCommercial Accounting Declaration (CAD). This includes guidance on how to submit \nadjustments, mass adjustments, and Pre-CARM Blanket Requests for goods accounted \nfor using Form B3s. \n2 \n\nDefinitions \n\nCARM Client Portal (CCP) \nA self-service online tool for TCPs that facilitates accounting and revenue management \nprocesses with the CBSA. \n\nCommercial Accounting Declaration (CAD) \nThe customs document used after CARM Release 3 to account for goods imported into \nCanada. It acts as a single accounting declaration record for the goods, and all \nadjustments are processed as subsequent versions of the declaration. \n\nCourier Low Value Shipment (CLVS) Program \nA program that streamlines the reporting, release and accounting procedures for goods \nimported by an approved courier with an estimated value for duty not exceeding $3,300 \nCanadian dollars, which are not controlled, prohibited or regulated by an Act of \nParliament. \n\nElectronic Data Interchange (EDI) \nA service that allows clients to electronically transmit their import or export data and \npayments to the CBSA. \n\nForm B2, Canada Customs – Adjustment Request \nThe customs document that was used to request an adjustment to an accounting \ndeclaration for commercial goods accounted for prior to CARM Release 3. \n\nForm B3-3, Canada Customs Coding Form (Form B3) \nThe customs document that was used to account for goods imported into Canada prior \nto the implementation of CARM Release 3. \n\nForm BSF945, Exception Commercial Accounting Declaration – Adjustment \nThe paper customs document used to request an adjustment to an accounting ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "declaration in exceptional circumstance, as per section 2.2(2) of the Accounting for \nImported Goods and Payment of Duties Regulations. \n\nLegislative issue \nThe legislative authority associated with the adjustment request (e.g. 74(1) (c.1) or \n32.2(2) of the Customs Act). \n\nMass Adjustment \nAn adjustment to two or more commercial accounting declarations (CADs) for the same \nlegislative issue for up to three reasons, submitted at once using the CCP, or submitted \nvia EDI/API referencing the same mass adjustment case number. \n\nPre-CARM “As Declared” CAD \nA CAD that is created in the CARM system for goods that were accounted for on a \nForm B3 before the implementation of CARM Release 3. It replicates the accounting \n3 \n\ninformation found on the Form B3, and any subsequent adjustments, and must be \ncreated before an adjustment can be submitted in CARM. \n\nPre-CARM Blanket \nAn adjustment process that facilitates the processing of 100 or more Form B3 lines \nwithin a 12-month period without requiring that an individual Pre-CARM “As Declared” \nCAD be created and adjusted for each transaction. \n\nPre-CARM Blanket Request \nA request submitted via a mass adjustment case in the CCP by a TCP, consisting of a \nPre-CARM Blanket Request Form and a workbook containing the original accounting \ndata submitted on Form B3s and the requested changes. \n\nReason \nThe description of the circumstances for which an adjustment is being requested (e.g. \nchange of origin, tariff classification, value for duty). \n\nReason code \nThe code provided in CARM when making a change to an accounting declaration that \ncorresponds to the applicable legislative issue and reason for the request (e.g. R2-74-\n1-E.TC is provided when requesting a refund as a result of a tariff classification \nchange). \n\nStatement of Adjustment (SoAdj) \nThe statement issued after an adjustment request has been processed, which provides \ninformation on previous and adjusted transactional details, the change in total duties \nand/or taxes assessed (if applicable), the legislative authority supporting the change \nand appeal rights. \n\nTrade Chain Partner (TCP) \nFor the purposes of this memorandum, the entity who is submitting the adjustment \nrequest, which may include the importer or their authorized representative. \n\nWeb Service (API) \nAn application programming interface that facilitates the accounting and revenue \nmanagement processes with the CBSA. \n\nGuidelines \n\n1. This memorandum is to be used as a guide by those preparing and submitting \nadjustments for goods accounted for using a Form B3 before the implementation of \nCARM Release 3 (R3). \n\n2. An adjustment may be prepared and submitted by an importer or their authorized \nrepresentative such as a customs broker or third-party consultant who is delegated in \n4 \n\nthe CCP For more information on delegated authority refer to Memorandum D1-6-1, \nAuthority to Act as Agent. \n\n3. This memorandum cannot be used for goods accounted for on a CAD following the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "implementation of CARM R3. For information on how to submit a CAD adjustment, refer \nto Memorandum D17-2-1, Adjusting Commercial Accounting Declarations. \n\n4. This memorandum does not include information on how to submit a business number \nchange or a CAD withdraw request. Information on how to request a business number \nchange or withdraw a CAD can be found in Memorandum D17-2-3, Business Number \nChanges and Commercial Accounting Declaration Withdraw Requests. \n\nCreating a Pre-CARM “As Declared” CAD \n\n5. When goods have been accounted for using a Form B3, and adjustments are \nrequired following the implementation of CARM R3, a Pre-CARM “As Declared” CAD \nmust be created before an adjustment can be made. The Pre-CARM “As Declared” \nCAD must reflect the values declared on the B3 and any subsequent adjustments \nsubmitted and approved by the CBSA. \n\n6. To create a Pre-CARM “As Declared” CAD, the TCP can obtain the accounting \ninformation declared on a Form B3 by submitting: \n\na) a request to the CARM Client Support Help Desk; \nb) a request via the CARM Client Portal (CCP) by navigating to the Create \nDeclaration page and selecting Convert B3 to CAD; or, \nc) a query via the Web Service (API). \n\n7. When the accounting information is returned to the TCP, they are required to verify \nthat it is correct and fill in any missing information to meet the submission requirements \nof the CAD. This includes amending the information to reflect any adjustments \nsubmitted and approved by the CBSA, such as adjustments made by a previous B2 \nBlanket Adjustment or Drawback. \n\n8. Section 7.1 of the Customs Act requires TCPs to provide information that is true, \naccurate and complete. If it is discovered by the CBSA that the TCP has submitted \ninformation on a Pre-CARM “As Declared” CAD that is false or inaccurate, the TCP will \nbe subject to penalties and compliance activities. \n\n9. The Pre-CARM “As Declared” CAD will be validated and processed the same as a \nstandard CAD. While the CAD will be posted to the importer’s account, it will not trigger \na financial posting against the importer’s business number and the values reflected will \nnot be owed. This step is necessary to establish the data in CARM so that it can be \nfurther adjusted. \n\n5 \n\nAdjusting a Pre-CARM “As Declared” CAD \n\n10. Once a Pre-CARM “As Declared” CAD has been created, the TCP can submit an \nadjustment or a mass adjustment using the CCP, EDI or API. For more information on \nhow to submit an adjustment or mass adjustment, refer to Memorandum D17-2-1. \n\n11. Supporting documentation is required for all single adjustments, or mass \nadjustments with less than 25 CADs, that result in a refund. \n\n12. If the adjustment is a request for refund, and the accounting information that was \nreturned for the B3 is amended on the Pre-CARM “As Declared” CAD, supporting \ndocumentation must be included to explain the change (e.g. Detailed Adjustment \nStatement from a blanket). \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "13. If during the review of an adjustment to a Pre-CARM “As Declared” CAD, the CBSA \ndiscovers that it does not accurately reflect the data found on the Form B3 and any \nprevious adjustments, the request will be rejected. To correct any errors on the Pre-\nCARM “As Declared CAD, the TCP must submit a CAD withdraw request explaining \nthat an error was made. If approved, the Pre-CARM “As-Declared” CAD will be \ncancelled, and the TCP can resubmit with the corrected information. \n\nPre-CARM CLVS adjustments \n\n14. When an adjustment is required for goods imported through the CLVS Program and \naccounted for using a consolidated Type F B3, the TCP must create a Pre-CARM “As \nDeclared” Type F CAD for each shipment that requires an adjustment. The TCP must \nuse the unique shipment number as the transaction number on the Pre-CARM “As \nDeclared” Type F CAD, and enter the consolidated Type F B3 transaction number in the \n‘Previous Transaction Number’ field. The TCP is to complete the accounting declaration \nusing the correct classification code and values. \n\n15. Once the Pre-CARM “As Declared” Type F CAD has been created, the TCP can \nsubmit an adjustment or a mass adjustment using the CCP, EDI or API. \n\nPre-CARM Blankets \n\n16. The CBSA encourages TCPs to create Pre-CARM “As Declared” CADs and then \nsubmit any adjustments using the CARM single and mass adjustments processes \noutlined in Memorandum D17-2-1. \n\n17. When an adjustment is required for 100 or more Form B3 transaction lines within a \n12-month period and no Pre-CARM “As Declared” CAD has been created for any of \nthose Form B3 transactions, the CBSA will allow the submission of a Pre-CARM \nBlanket Request. \n\n6 \n\n18. All lines within the Pre-CARM Blanket Request must be for the same legislative \nissue and up to 3 reasons. All reason codes must fall under the same issue and apply to \nall goods within the blanket. The exception to this is a request to change a tariff \nclassification as this may also require a change in tariff treatment or country of origin, \nthereby requiring an adjustment under 2 legislative issues. \n\n19. Adjustment requests related to issues under the Special Import Measures Act \n(SIMA) cannot be combined with other legislative issues on a Pre-CARM Blanket \nRequest. For more information on how to request a redetermination of SIMA, see \nMemorandum D14-1-3, Re-determinations and Appeals Under the Special Import \nMeasures Act. \n\n20. A Pre-CARM Blanket Request cannot be submitted for: \n\na) Classifications subject to Tariff Rate Quotas; \nb) Cases where licenses are applicable; \nc) Overages (which are reported on a Type V CAD); \nd) Requests for further re-determination (sections 60 or 61 of the Customs Act); \ne) Appeals (sections 67 and 68 of the Customs Act); or \nf) Requests relating to accounting documents where the time limit for appeal, \nrefund or diversion has expired. \n\n21. Before submitting a Pre-CARM Blanket Request, the TCP must ensure that no Pre-", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "CARM “As Declared” CAD has been submitted in CARM for any transaction numbers \ncontained in the blanket. All transactions must be within their legislative time limits for \nsubmitting an adjustment. Failure to do so, will result in the rejection of the request by \nthe CBSA. \n\nSubmitting a Pre-CARM Blanket Request \n\n22. Pre-CARM Blanket Requests can only be submitted using the CCP. Requests \ncannot be submitted using EDI or API, by mail or via email to the CBSA. \n\n23. To submit a request, the TCP must first generate a mass adjustment case number \nin the CCP. To do so, the TCP navigates to the ‘Declarations’ tab, selects ‘List of \nsubmitted declarations’, followed by ‘Generate a mass adjustment case number for EDI \nor API submission’. \n\n24. Once generated, the unique case number will appear in the ‘Mass Adjustments’ tab \nwhere the TCP must then select “submit” on the corresponding case number. Once \nsubmitted, the TCP will have the option to upload documents to the case. \n\n25. To submit a Pre-CARM Blanket Request, the TCP must upload the following \ndocuments to the case: \n\na) a Pre-CARM Blanket Request Form and, \n7 \n\nb) an electronic workbook with a worksheet containing all the accounting data \noriginally submitted on the B3 lines and the requested changes (see Appendix \nA for a worksheet example) \n\n26. A Pre-CARM Blanket Request Form and worksheet template can be requested by \nsending an email to CBSA-ASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\n27. When submitting documents, the CCP can accommodate up to 45 MB per file to a \nmaximum of 150 MB per submission. Only 10 files can be submitted at a time. If the \nTCP needs to submit more than this, they can make multiple submissions. \n\n28. The Pre-CARM Blanket Request Form and workbook must be uploaded within 5 \nbusiness days of the mass adjustment case number creation. Failure to do so will result \nin closure of the mass adjustment case by the CBSA. \n\n29. Supporting documentation is not required when submitting a Pre-CARM Blanket \nRequest, however, the TCP may choose to do so to better explain the reason(s) for the \nrequested adjustments. This includes, but is not limited to the following; \n\na) Rulings or other Agency direction; \nb) Descriptive literature, when not as a result of a ruling; \nc) Certificate(s) of Origin; \nd) Proof of diversion to a qualified end-use or end-user; or \ne) Financial records \n\n30. If the “as accounted for” information on any of the lines within the workbook does \nnot reflect what was accounted for on the Form B3s due to previous adjustments, such \nas a blanket or drawback, and the request results in a refund, supporting documentation \nfor the previous adjustment(s) must be included (e.g. Detailed Adjustment Statement \nfrom a blanket). \n\n31. The completed form must be clearly labelled as a Pre-CARM Blanket Request Form \nand include the importer’s name and the mass adjustment case number (e.g. Pre-\nCARM Blanket Request Form, ABC Company, 000005123456789). \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "32. The completed workbook must be clearly labelled as a Pre-CARM Blanket \nWorkbook and include the importer’s name and the mass adjustment case number (e.g. \nPre-CARM Blanket Workbook, ABC Company, 000005123456789). \n\n33. The worksheet within the workbook must be prepared in chronological order \naccording to the accounting date. \n\n34. Where a Pre-CARM Blanket Request is required for transactions with accounting \ndates covering more than one calendar year, these may be included in the same \nrequest, however each year must be presented on separate worksheets within the \nworkbook. \n8 \n\n35. GST amounts of cannot be offset in the worksheet. When adjustments result in both \nGST owing and GST payable, the adjustments must be separated into different \nworksheets within the workbook for amounts of GST owing to the importer and amounts \nof GST payable to the CBSA. \n\n36. As per Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry \nError, importers may benefit from the Customs Accounting Document Error Remission \nOrder on all amounts owed to the CBSA of $7.50 Canadian Dollars or less. This amount \nmust be calculated on a per transaction basis. In order to benefit from this remission on \na Pre-CARM Blanket Request, TCPs must subtract any amounts of duties and taxes \nowed that are $7.50 CAD or less per transaction from the total payable to CBSA on the \nworksheet. The remission will not be applied, where a TCP fails to do so. \n\n37. As per the Low-Value Amounts Regulations, the CBSA will not refund amounts less \nthan $2.00 per transaction. Transactions resulting in refund under $2.00 must not be \nincluded in the Pre-CARM Blanket Request. \n\n38. The date that the Pre-CARM Blanket Request is submitted via the CCP will be \nconsidered the filing date and an importer’s legislative time limits will be protected. \nApplications that are incomplete or contain ineligible transactions will be rejected and \ntime limits will not be protected. \n\n39. The date that the Pre-CARM Blanket Request is submitted to the CBSA will also be \nconsidered the filing date for the purposes of meeting the 90-day legislative timeframe \nunder section 32.2 of the Customs Act. Should the workbook not be accepted, the 90-\nday timeframe will resume from the date of the rejection. For more information regarding \n“reason to believe” and the obligation to self-adjust, refer to Memorandum D11-6-6, \nReason to Believe and Corrections to Declarations of Origin, Tariff Classification, and \nValue for Duty. \n\n40. Payments for amounts owing on Pre-CARM Blankets under section 32.2 of the \nCustoms Act, cannot be made with the submission of the request. Payments can only \nbe made once the CBSA has processed the request and posted the adjustment on the \nimporter’s account. \n\nProcessing a Pre-CARM Blanket Request \n\n41. Upon receipt of a Pre-CARM Blanket Request, the CBSA will review to ensure the \nrequest is valid and complete. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "42. TCPs must have supporting documentation readily available for all transactions that \nare being adjusted within the blanket and be able to provide supporting documentation \nupon request by the CBSA. Supporting documentation will be requested from the TCP \nthrough the CCP. TCPs should check their notices frequently following submission of a \nPre-CARM Blanket Request, to monitor for requests from the CBSA. \n9 \n\n43. Failure to provide requested documentation within the CBSA’s required timeframes \nmay result in rejection of the request and time limits will no longer be protected. \n\n44. Following a review of the request and any requested supporting documents, the \nCBSA will render a decision on the entire Pre-CARM Blanket Request and issue a \nStatement of Adjustment (SoAdj). \n\n45. To facilitate the posting of the Pre-CARM Blanket, the CBSA will: \n\na) create a Pre-CARM F “As Declared” Type F CAD consolidating the “as \naccounted for” information for all B3 lines within the workbook; and, \nb) process an adjustment against this CAD, based on the “as claimed” information \nin the workbook. \n\n46. Following processing of the adjustment on the Pre-CARM “As Declared” Type F \nCAD, any duties and taxes that are to be refunded to the TCP or that are owed to the \nCBSA will be posted to the TCP’s account. \n\n47. Interest owed to the TCP, or owed by the TCP to the CBSA will be shown on the \nSoAdj, however the corresponding credit or debit will be posted to the TCP’s account as \na Form K23, Miscellaneous Invoice, referencing the corresponding Pre-CARM “As \nDeclared” Type F CAD Transaction Number. \n\n48. Where amounts are owed to the CBSA, the payment due date for both the \nadjustment (Pre-CARM “As Declared” Type F CAD) and interest (Form K23) will be \nbased on the posting date of these items and will follow the standard billing period. For \nmore information on payments and the billing period, refer to Memorandum D17-5-1, \nPayment of duties and taxes on imported commercial goods. \n\n49. When calculating interest, the median date will be considered as the date that the \ninterest begins. The median date equals the date between the first and last transaction \nwithin the respective year. When the number of days in a period is an even number, the \ndate immediately after the median date will be used. \n\n50. The approved adjustments within the Pre-CARM Blanket will not be reflected at the \nindividual transaction level in CARM. Should a TCP need to submit a subsequent \nadjustment against one of these transactions, they will need to create an individual Pre-\nCARM “As Declared” CAD for the transaction and they will be responsible for capturing \nany changes from the Pre-CARM Blanket. \n\n51. Subsequent adjustments by the TCP are not permitted against the Pre-CARM “As \nDeclared” Type F CAD that is generated for the Pre-CARM Blanket. \n\n52. If a TCP wishes to appeal the Pre-CARM Blanket, they can do so through the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "standard Appeals process, as per Memorandum D11-6-7, Requests under section 60 of \n10 \n\nthe Customs Act for a Re-determination, Further re-determination or a Review by the \nPresident of the Canada Border Services Agency. As interest is included in the SoAdj, \nthe TCP does not need to appeal the Form K23 posting separately. \n\nSubmitting a paper pre-CARM adjustment \n\n53. As per section 2.2 of the Accounting for Imported Goods and Payment of Duties \nRegulations, a TCP must submit a CAD by electronic means, in accordance with the \nElectronic Commerce Client Requirements Document, unless the Minister determines \nthat: \n\na) the infrastructure is inadequate or incompatible with the electronic means set out \nin the Electronic Commerce Client Requirements Document (e.g. CARM outage \nof a significant duration); \nb) a natural disaster, a national crisis or any other exceptional circumstance \nprevents or impedes the use of the electronic means or makes using them \nunreliable; or \nc) it is impracticable for a person, due to circumstances outside of their control, to \naccount for goods by the electronic means. \n\n54. Where a TCP is unable to submit subsequent version of a CAD electronically due \nthese circumstances, a paper adjustment may be submitted using Form BSF945, \nException Commercial Accounting Declaration – Adjustment. \n\nNote: Form BSF945 will be uploaded to the CBSA website and linked at a later date \n\n55. A Form BSF945 will only be accepted in situations where a transaction’s \nlegislative’s time limits are within 2 business days of expiry. If the transaction is not \nwithin this period, the TCP is to refrain from submitting until the outage has been \nresolved. \n\n56. To submit a Form BSF945, the TCP is to complete the form as per Appendix B and \nsubmit by mail to the applicable address below. \n\nFor goods released in the Atlantic, Northern Ontario and Quebec Regions, the request \nmust be submitted to: \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n400 Youville Square, 5th floor \nMontréal, Quebec H2Y 2C2 \n\nFor goods released in the Greater Toronto Area (GTA), Southern Ontario, Prairie and \nPacific rRegions, the request must be submitted to: \n\n11 \n\nCBSA \nTrade Operations Division \nC/O CAD Adjustment Unit \n55 Bay Street North, 6th floor \nHamilton, Ontario L8R 3P7 \n\n57. If the request involves an adjustment to a Form B3, where a Pre-CARM “As \nDeclared” CAD has not yet been created in the CARM system, the TCP must also \ninclude a copy of the Form B3, along with statements from any previous adjustments \nthat impacted the line being adjusted. \n\n58. Adjustments requesting a refund must include supporting documentation with the \nform. Failure to include will result in the request being rejected and legislative time limits \nwill not be protected. \n\n59. Pre-CARM Blanket Requests will not be accepted by mail. If adjustments are \nrequired to multiple Form B3s, individual adjustment requests using Form BSF945 must \nbe submitted. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "60. The date sent by registered mail or by courier will be deemed to be the date of filing \nfor the purposes of the prescribed periods under section 74(8) of the Customs Act. \n\nAdjustments following a compliance verification \n\n61. Adjustments submitted as a result of any CBSA verification or review must \nreference the case number found on the Directed Compliance Letter, Compliance \nValidation Letter or Trade Compliance Verification Final Report. \n\n62. For instructions on how to submit an adjustment following a verification, TCPs \nshould refer to their letter or final report. \n\nAppendix A: Pre-CARM Blanket Request worksheet \ntemplate \n\nAll Pre-CARM Blanket Requests must include an electronic workbook containing the \naccounting data originally submitted on the B3 lines and the requested changes. \n\nAn example of how to prepare a worksheet within the workbook is below. Note this \nexample contains all mandatory fields that must be provided when submitting a Pre-\nCARM Blanket Request. If any other fields on the B3 lines within the blanket were \ncompleted at the time of accounting, or are being adjusted, these must also be also be \nincluded in the worksheet, showing both the “as accounted for and “as claimed” \ninformation. For example, any amounts in the SIMA Assessment or Excise Tax fields, \nand/or any numbers in the Special Authority field. \n12 \n\nA worksheet template can be requested by sending an email to CBSA-\nASFC_Assessment_and_Licensing_Unit@cbsa-asfc.gc.ca. \n\nAppendix B: Instructions for Completing Form \nBSF945 \n\nIf a TCP is unable to submit an adjustment request electronically in exceptional \ncircumstance, as per section 2.2(2) of the Accounting for Imported Goods and Payment \nof Duties Regulations, and their legislative time limits are within 2 business days of \nexpiry, a Form BSF945 can be completed as per the following instructions: \n\n13 \n\nField \nNumber: \nField Name: Instructions: \n1 Type Code Insert the type of B3 (e.g. AB or C type). \n3 Accounting Date Provide the accounting date from the B3. \n7 Release Date Provide the date the goods were released. \n10 Pre-CARM Check this box to indicate the request is for \ngoods accounted on a B3, prior to CARM. \n11 Importer BN15 Provide the importer’s 15 digit business \nnumber. \n12 Importer Name, Address \nand Telephone No. \nProvide the importer’s full name, mailing \naddress and telephone number. \n36 Vendor Name Address \nand Telephone No. \nProvide the name, address and telephone \nnumber of the vendor of the goods as it \nappears on the supporting invoice(s). \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n38 Invoice No. Print the invoice number pertaining to the \ngoods that are accounted for on the B3. \n\nThis field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n39 Invoice Value Print the value from the invoice pertaining to \nthe goods that are accounted for on the E14. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-4-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-4", + "marginal_note": "Preparation and Presentation of Pre-CARM Adjustments (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "This field is only required if a Pre-CARM “As \nDeclared” CAD has not already been created \nin CARM. \n56-100 Commodity Line Details Complete only the fields where a change is \nbeing requested. Print the corrected \ninformation that is being requested. \n\nFor example, to request a change in value, \nprint the corrected value in field 78, Value for \nDuty. \n101 Commodity Reason \nCode \nProvide the appropriate reason code as per \nAppendix A of Memorandum D17-2-1. \n\nIf more than one reason code is applicable, \ncomplete fields 105 and 109. \n14 \n\n103 Commodity Remark Provide a brief description of the reason for \nthe adjustment request. \n105-111 Additional Commodity \nReason Codes and \nRemarks \nProvide additional reason codes and remarks \nif more than one adjustment reason is being \nrequested. \n113-129 Declaration Totals Complete the adjusted declaration totals in all \napplicable fields. These amounts represent \nthe adjusted duties and taxes (i.e. new CAD \nversion) and not the amounts owed or to be \nrefunded as a result of the request. \nN/A Signature and Date Sign and date the request form. \n35 Notes Any additional information that is relevant to \nthe adjustment request, that cannot be \nentered in any of the designated fields, can be \nprovided in this field. This includes the reason \nfor the use of the form, and the date of a \nCARM outage, if applicable. \n\nReferences \n\nConsult these resources for further information. \n\nApplicable legislation \n\nCustoms Act \nLow-Value Amounts Regulations \nRefund of Duties Regulations \n\nRelated D memoranda \n\n Memorandum D1-6-1, Authority to Act as Agent \n Memorandum D11-6-6, Reason to Believe and Corrections to Declarations of \nOrigin, Tariff Classification, and Value for Duty \n Memorandum D11-6-7, Request under Section 60 of the Customs Act for a Re-\ndetermination, a further Re-determination or a Review by the President of the \nCanada Border Services Agency \n Memorandum D14-1-3, Re-determinations and Appeals Under the Special \nImport Measures Act \n15 \n\n Memorandum D17-1-9, Remission of Underpayment Due to Customs Entry Error \n Memorandum D17-2-1, Adjusting Commercial Accounting Declarations \n Memorandum D17-2-3, Business Number Changes and Commercial Accounting \nDeclaration Withdraw Requests \n Memorandum D17-5-1, Payment of duties and taxes on imported commercial \ngoods \nSuperseded D memorandum \n\nD17-2-4, Preparation and Presentation of Blanket B2 Adjustment Requests, dated \nJanuary 26, 2017 \n\nIssuing office \n\nRegulatory Trade Programs Division \nTrade and Anti-Dumping Programs Directorate \nCommercial and Trade Branch \n\nContact us \n\nContact border information services \n\nRelated Links \n\nCARM Client Portal \nCARM Client Support", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D17-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-4-eng.html" + }, + { + "id": "dmemo-D17-2-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-5", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods and their agents\nKey content: This memorandum clarifies the Canada Border Services Agency's (CBSA) policy on customs duty liability.\nKeywords: accounting, commercial goods, importer, liability, importer of record, reassessment, owner", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D17-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html" + }, + { + "id": "dmemo-D17-2-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-5", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Definitions\n- Guidelines\n- References\n- Contact us", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D17-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html" + }, + { + "id": "dmemo-D17-2-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-5", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purposes of this memorandum:\n- Authorized agents: Include customs brokers and persons authorized.\n- Business numbers (BN): 15 digits identifying a business's accounts. It comprises the business's 9-digit Canada Revenue Agency business number appended by the 6-digit alpha-numerical CBSA RM import-export sub-account. The CBSA uses the BN to identify the “importer of record” to process customs documents and for compliance purposes.\n- The Courier Low-Value Shipment (CLVS) Program: A service offered by the Canada Border Services Agency (CBSA) to help simplify importing low-value goods. The program streamlines the customs processing of shipments valued at CAD$3,300 or less. It provides the express carrier industry with expedited release. The program was designed for shipments imported by express carriers and is available for commercial and personal use.\n- Customs brokers: Include CBSA -licenced persons under section 10 of the Customs Act who account for the goods on the importer's or owner's behalf. Customs brokers are a category of authorized agents.\n- Duties: Have the same meaning as defined in section 2(1) of the Customs Act and include duties or taxes levied or imposed on imported goods under the Customs Tariff , the Excise Act, 2001 , the Excise Tax Act , the Special Import Measures Act or other acts of Parliament.\n- Importer: Usually the person(s) who brings the goods into Canada or causes the goods to be imported into Canada.\n- Importer of record: The person identified as the importer on customs declaration when goods are accounted for under subsection 32(1), (2), (3) or (5) of the act. The importer identifies themselves by citing their business number during the CBSA release and accounting processes.\n- Owner: The person who owned the goods when the CBSA released them.\n- Persons authorized: CLVS participants under paragraph 32(6)(a) of the Customs Act (the act) who account for the goods in lieu of the importer or owner, or a person not resident in Canada authorized by the minister, the president, or their delegate under paragraph 32(7) to account for goods in lieu of the importer or owner of those goods. Persons authorized are a category of authorized agents.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D17-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html" + }, + { + "id": "dmemo-D17-2-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-5", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Context\n1. Importers and owners are required to account for goods imported into Canada. Customs brokers may account for the goods on an importer's or owner's behalf, declaring their client or themselves as the importer of record. A person authorized may account for goods in lieu of the importer or owner and become the importer of record under the Courier Low-Value Shipment Program.\n2. The CBSA recognizes customs brokers and persons authorized as authorized agents.\n3. To transact business with the CBSA , commercial entities must have a business number (BN) with an import/export account number (RM). Those together identify the importer of record.\nLiability for duty after final accounting\n4. An importer of record may become liable for additional duties after final accounting due to re-determinations, further re-determinations, reappraisals or other legislative obligations. These reassessments include the consequences of the following:\n- Importers' obligations under section 32.2 of the act are to make corrections to declarations of origin, tariff classification or value for duty, and to pay owed duties when they have reason to believe their declarations are incorrect\n- CBSA audits or examinations under section 42, verifications under section 42.01 or verifications of origin under section 42.1 of the act\n- CBSA re-determinations or further re-determinations under sections 59(1), 60(4) or 61(1) of the act\nPrimary liability holder\n5. There is only one self-declared importer of record for an importation of goods. There can be more than one importer or owner of goods.\n6. The CBSA considers the importer of record the primary contact for verifications and the entity with direct liability for post-accounting obligations, including record keeping, making corrections, and payment of duties.\n7. The CBSA expects that if the importer of record , the importer, or the owner of goods are different entities, they work cooperatively before, during, and after final accounting to ensure their joint compliance with the act.\n8. Persons who present themselves as the importer of record and who are not authorized to account for goods by the CBSA and by the importer or owner may be subject to sanctions and penalties under the act in addition to assuming duty liability and recordkeeping obligations after final accounting.\nAuthorized agents as importer of record\n9. Authorized agents sometimes assume the dual role of a customs broker or persons authorized and importer of record under the direction of the importer or owner of the goods. Memorandum D11-6-11 Post-Accounting Obligations Authorized Agents as importer of record provides information about the liability for post-accounting obligations assumed by authorized agents who are the importer of record under the direction of commercial entities.\nShared liability\n10. The CBSA considers the importer of record the first contact for verifications and the primary liability holder for debts. However, other persons share liability for payment of duties when the agency determines they were the importer(s) or owner(s) through implicit or explicit contracts or codependent import intentions.\n11. The CBSA may contact the importers or owners of the goods during its verification activities, even if they are not the importer of record.\n12. Should the importer of record default on their assessed duties, the CBSA may hold the importers or owners of the goods liable, jointly or individually.\n13. The CBSA encourages importer of records, importers, and owners to share clear and transparent provisions explaining how they will manage duty liabilities and refunds between the parties.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D17-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html" + }, + { + "id": "dmemo-D17-2-5-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-2-5", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Section 17(3) Customs Act (not yet in force)\n- Customs Broker Licensing Regulations\n- Persons Authorized to Account for Casual Goods Regulations\nRelated D memoranda\n- D17-2-3: Importer Name/Account Number or Business Number Changes\n- D11-6-6: Reassessment Policy Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- D11-6-10: Reassessment Policy\n- D11-6-11: Post-Accounting Obligations Authorized Agents as Importer of Record\nIssuing office\nTrade and Anti-dumping Programs Directorate Policy Integration Planning and Performance Planning", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D17-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-2-5-eng.html" + }, + { + "id": "dmemo-D17-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-3-1", + "marginal_note": "Guidelines and General Information", + "part": "The New Automotive System - Highway Mode", + "division": "", + "heading": "", + "text": "Definitions\n1. In this memorandum:\n\"automotive production goods\" means original equipment imported under a code listed in column I and described in column II of item 4 of schedule I to the Motor Vehicle Tariff Order 1988 . The codes are shown in the Customs Tariff ;\n\"automotive service goods\" means aftermarket automotive parts, and accessories and parts thereof, imported for use in the maintenance and repair of automobiles, buses, and specified commercial vehicles;\n\"The Canada Border Services Agency (CBSA) control office\" means a Canada Border Services Agency (CBSA) office identified to look after import transactions of a particular automotive company. As such, Oakville is the CBSA control office for Ford, Oshawa is the control office for General Motors, and Windsor is the control office for Chrysler.\n2. The automotive release and accounting procedures described in this memorandum are based on the Advanced Shipping Notification (ASN) system. The ASN system is part of the New Business Relationship Initiative which the Agency has launched to adapt CBSA requirements more closely to the needs of Canadian industry.\n3. The ASN system is designed to improve the reporting and release processes for production and service goods imported by automotive manufacturers. Its chief feature is the linking of manufacturers' internal shipping notification information with carrier shipment reporting. The system was implemented in conjunction with alternative procedures for revenue accounting and compliance verification.\n4. The ASN system creates a release inventory of automotive production and service goods arriving by highway and imported by General Motors of Canada Limited, Ford Motor Company of Canada Limited, and Chrysler Canada Limited.\n5. Goods used in the production or service of an automobile qualify for release and accounting under these procedures (complete vehicles excluded). Production and service goods imported by General Motors, Ford and Chrysler obtain line release at the Primary inspection Line (PIL) on the strength of a transportation document only. For highway shipments, a Form A49, Automotive Report and Release Document , is used. For shipments arriving by other modes of transport (rail, marine, and air), only the prescribed cargo document is used to obtain line release at PIL. Shipments of goods commonly referred to as \"miscellaneous goods\" which are not for direct use in the production or the service of automobiles, are not part of this system and do not qualify for line release at PIL (e.g. stationery, tooling equipment, prototype or pilot parts, blue prints, computers).\nDocumentation Requirements\n6. Automotive production and service goods imported by highway mode for General Motors, Ford, and Chrysler must be documented on a properly completed Form A49. This document replaces the existing cargo control document for highway shipments and is used to report and obtain release of imported production and service goods as well as to create the release inventory.\n7. Form A49 will quote a unique release number for each shipment reported to CBSA. This unique release number will be used by CBSA and the automotive companies for control purposes. Shipments destined for General Motors will be identified on Form A49 by quoting the shipping date and a shipment identification number as a unique release number. Shipments for Chrysler and Ford will be identified by a combination of a trailer number/packing slip number as the unique number.\n8. Consolidated shipments will be reported on one Form A49. A unique release number will be quoted on Form A49 for each shipment included in the consolidated load.\n9. Copies of Form A49 are available on line. Requirements for the completion of Form A49 can be found in the Appendix A.\n10. Suppliers and carriers may privately print the Form A49. Privately printed documents must adhere to the format and specifications provided in the Appendix A. If deviations from the established layout are planned, carriers should obtain approval prior to printing by writing to:\nImport Programs Management Commercial Border Programs Division Programs Branch Canada Border Services Agency 150 Isabella Street Ottawa ON K1A 0L8\n11. The Agency approval is not required for the private printing of the Form A49. However, a document that does not conform to the Agency requirements will be rejected. In such instances, the carrier will have to reprint the document so that it meets the CBSA requirements.\n12. If desired, bar-coded release numbers will be used. Bar-coded release numbers must be approved by CBSA prior to printing of the release numbers or labels.\nOther Government Department Requirements\n13. Automotive manufacturers are responsible for ensuring that their production and service shipments meet all requirements of other government departments (OGDs). This means that all permits, licences, and certificates necessary to satisfy the requirements of OGDs are to be presented at time of release, unless special arrangements have been made with CBSA and the other department concerned. Otherwise, the shipments will be held until such time as these requirements are met. In addition, the automotive manufacturers must take steps to respect trade embargoes for all goods imported under the ASN system. In those cases where goods subject to controls or prohibitions are released in error, the participating companies will secure the goods and advise the Department promptly so that measures can be taken to correct the situation, e.g., submission of required permits or re-export of goods.\nReport and Release Procedures\n14. At the first point of arrival in Canada, the carrier must report all highway automotive production and service goods on a Form A49. The carrier will present one copy of the Form A49 to the CBSA.\n15. The Border Services Officer (BSO) will review the Form A49 to ensure it is properly completed and that a unique release number has been assigned to each shipment. When the BSO is satisfied that all the conditions for release have been met, the shipment will be released. The CBSA will retain the Form A49 for transmission to the data room for input into the ASN system.\n16. The Form A49 must accompany the carrier for shipments referred to secondary. Upon completion of the examination, the BSO will retain the documents for transmission to the data room for input to the ASN system.\n17. Should a Form A49 not be presented or should it be either missing information or illegible, the carrier will be referred to secondary to complete a form or to correct existing data, whichever is appropriate. Referral to secondary may delay the release of the shipment.\nGoods not Qualifying as Production or Service\n18. If the goods have been released and it is determined that the Form A49 showed a shipment not qualifying for production or service goods, the automotive manufacturer will return the Form A49 with a cargo control number, a transaction number, and the applicable Report and Release Identifier Number (RRID) to the CBSA control office. The CBSA control office will key the information provided into the Release Support System (RSS) of the Customs Commercial System (CCS) using an updated release date to create a release record.\nProduction or Service Goods Reported on a Low-Value Shipment (LVS) List\n19. Production or service goods valued under $2,500 reported on a LVS list will be processed in the same manner as other LVS goods.\n20. When highway production or service goods are reported on a LVS list as having a value of $2,500 or greater, CBSA will notify the courier and have the courier submit a Form A49 for each shipment.\n21. Upon presentation of a Form A49, the CBSA will acquit the production and service goods reported on the LVS list by the unique number quoted on the Form A49 and will input the shipment data into the ASN system to create a report and release record.\nProduction or Service Goods Reported as Regular Automotive Goods\n22. Where production or service goods are reported as regular automotive goods and CBSA has allowed these goods to go in bond in error, the automotive manufacturer or the carrier will prepare and submit a Form A49, along with the Long Room and Customs Delivery Authority copies of the cargo control document (CCD), to the CBSA.\n23. When the CCD and the Form A49 are presented, the CBSA will acquit the release record in RSS by the unique number on the Form A49. In cases where the unique number on the Form A49 is more than 15 characters in length, the CBSA will input the first 15 characters of that number to acquit the release record.\n24. The Customs Delivery Authority copy of the CCD is date-stamped and returned to the warehouse operator.\n25. The Form A49 is forwarded to the designated data room for input into the ASN system.\nProduction and Service Goods/Direct Delivery\n26. Where production or service goods are delivered directly to the automotive manufacturer without official CBSA release, the automotive manufacturer will transmit a Voluntary Entry via the Customs Automated Data Exchange System (CADEX). To identify the voluntary entry in CADEX, P- or S-type entries with an additional description line containing the word \"VOLUNTARY\" will be sent to CBSA.\nAccounting\n27. The importer will account for all production and service shipments released within the release period (the 18th of one month to the 17th of the next month) by the last business day of the month in which the release period ends.\n28. Accounting will continue to be done on a transactional basis via CADEX using existing \"P\" and \"S\" entry types. Shipments released under the ASN system will be referenced in the Cargo Control Number field by the Report and Release Identifier (RRID) number generated within ASN.\n29. Invoices and cargo control documents (including Form A49 and Form A8A(B), Customs Cargo Control Document ) for service and production goods are no longer be required at the time of accounting. However, objective information substantiating the CADEX data transmitted will be made available by the automotive manufacturer within 48 hours of a request from Statistics Canada or the Agency. Some examples of substantiating information would be pricing from supplier (from sales invoices/data transfer), confirmation of U.S. port of exit (from the carrier record), a price discount (from the purchase agreement), the shipment weight (from the sales invoice), and specific quantities of commodities imported.\nLate Accounting\n30. Highway production and service shipments not accounted for on time will be reported on a Monthly Overdue RRID Release Report and will be subject to penalties and interest. Shipments arriving by modes of transportation other than highway and not accounted for on time will be reported on the Monthly Production and Service Report and will also be subject to penalties and interest.\n31. Procedures for cancellation of late accounting penalties are outlined in Memorandum D17-1-5 , Registration, Accounting and Payment for Commercial Goods .\nInterest\n32. Interest will be self-assessed and shown on the Revenue Summary Form in all instances of late accounting causing late payment. Pursuant to Section 33.4 of the Customs Act , interest is payable at the specified rate on the outstanding balance, for the period from the day following the prescribed payment date, based on the release period, until the date of actual payment.\n33. In cases of voluntary entries meeting certain conditions, interest will be reduced to the prescribed rate. If the conditions are not met, the specified rate is payable. The conditions are that the voluntary entries be \"truly\" voluntary, not the result of an audit, and that there be no relationship between the carrier and the party responsible for accounting.\n34. Interest on anti-dumping and countervailing duties is calculated in accordance with Section 11 of the Special Import Measures Act (SIMA). Where interest is payable, it is calculated at the prescribed rate on a monthly basis using the simple interest formula.\nPayment Process\n35. The importer is responsible for self-assessing duty and taxes owing on all production and service shipments released during the previous release period. The importer will also self-assess revenue owing on complete vehicle imports. The client is responsible for reporting the revenue breakouts associated with self-assessed revenue including duty, Goods and Services Tax, amounts payable under the Special Import Measures Act , excise, and related line-object codes. Revenue breakouts will accompany final payment and be reported on a revenue summary statement. Form K84, Importer/Broker Account Statement , no longer reports production and service shipments.\n36. In respect of goods subject to the Special Import Measures Act , the importer will identify all imported goods subject to SIMA measures and will self-assess and pay SIMA duties on goods subject to antidumping and countervailing measures at the time of accounting for the goods. A bond may be posted for provisional duties when provisional measures are in effect.\n37. Payment is required by the last business day of the month in which the release period ends, and is to be made at the CBSA control office for the respective automotive manufacturer.\nVerification\n38. Manufacturers will ensure that their systems and related controls maintain audit trails that will produce complete, dependable, and accurate information to correctly:\n- (a) report the entry of all goods;\n- (b) classify the goods;\n- (c) apply the rules of origin and tariff treatment;\n- (d) establish their own duties-relief responsibility;\n- (e) determine the value for duty;\n- (f) determine and pay the amount of any anti-dumping, countervailing, or provisional duties applicable under the Special Import Measures Act . The audit trail for these duties must include both a description of the goods sufficient to determine subjectivity, and the calculation of the SIMA amount, which includes the normal value, export price, or amount of subsidy; and\n- (g) comply with the requirements of Statistics Canada and OGDs for imported goods.\n39. Any subsequent adjustments must be equally substantiated, and accurate records must be maintained. The participant may be assessed additional duties and interest if the audit trails are not complete, accurate, and dependable.\nPenalty Information\n40. For information on administrative penalties, please refer to Memorandum D22-1-1, Administrative Monetary Penalty System (AMPS). Information on AMPS penalties is also available on the CBSA Web site at www.cbsa.gc.ca .\n41. Other administrative sanctions, such as the revocation of program privileges and penalties of Other Government Departments, may also be applicable.\n42. In some situations, failure to comply with the CBSA requirements outlined in the Customs Act, may result in the seizure and forfeiture of the goods and/or conveyance, and in serious cases criminal charges may be applicable.\nAdditional Information\n43. The CBSA's Border Information Service (BIS) line responds to public inquiries related to import requirements of other government departments, including Industry Canada. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time. More BIS information can be found on the CBSA's Web site at www.cbsa.gc.ca .", + "history": "", + "last_amended": "2013-04-16", + "current_to": "2013-04-16", + "citation": "Memorandum D17-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html" + }, + { + "id": "dmemo-D17-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-3-1", + "marginal_note": "Appendix A - Form A49, Automotive Report and Release Document", + "part": "The New Automotive System - Highway Mode", + "division": "", + "heading": "", + "text": "Instructions for the Completion of Form A49\nForm A49, Automotive Report and Release Document , must be completed for all production and service shipments arriving by highway, and imported by Chrysler Canada Ltd., Ford Motor Company of Canada Limited, and General Motors of Canada Limited. The following outlines the information to be shown on the Automotive Report and Release Form .\n1. Consignee Name and Address - Indicate the name and the address of the automotive company importing the goods. On the Continuation Sheet, indicate the name only.\n2. Carrier Name - Indicate the name of the carrier company transporting the goods into Canada.\n3. U.S. Port of Exit - Indicate the U.S. border crossing for all shipments invoiced from the United States. The names of both the city/town and the state must be completed.\n4. Date of Border Crossing - Indicate the date the shipment entered Canada.\n5. Country of Origin - Indicate the Country of Origin of the imported goods. If the goods originate from more than one country, write \"Various.\"\n6. Release Office - Indicate the name or number of the CBSA office where the goods are reported and released.\n7. Master Bill of Lading No . - Complete for Chrysler and Ford only (for use on consolidated loads only).\n8. Carrier Code - Indicate the four-digit code starting with 2, 3, 4, or 7 used by CBSA to identify the carrier. Improper codes can result in delayed release. Do not use the SCAC code .\n9. Trailer/Rail Car No . - The trailer or rail car number is required for all shipments. Do not use the licence plate number.\n10. Shipping Date - The date of direct shipment for each individual shipment from the Vendor is required. The format of the ship date must be completed as year, month, day. For example, September 25, 1997, would be shown as follows:\nYY/MM/DD 97/09/25\n11. Packing Slip/SID No . - The completion of this field is determined by the company to which the goods have been consigned:\nChrysler Canada Ltd. - Indicate the packing slip number; Ford Motor Company of Canada Limited - Indicate the packing slip number; General Motors of Canada Limited - Indicate the Shipment Identification Number (SID). This can be found on the Bill of Lading.\n12. Supplier Code or Name - The completion of this field is determined by the company to which the goods have been consigned:\nChrysler Canada Ltd. - Indicate the five-digit Supplier Code first, followed by the supplier name; Ford Motor Company of Canada, Limited - Indicate the five-digit Supplier Code first, followed by the supplier name; General Motors of Canada Limited - Indicate the Supplier Name only.\n13. Supplier City - Indicate the city and state where the supplier is located.\n14. Production/Service - Indicate if the goods are for production or service by marking an \"'\" in the appropriate column.\n15. No. of Packages - Indicate the actual number of packages, parcels, drums, etc. being imported.\n16. Weight - Indicate the gross weight and the unit measure (e.g. lb. or kg).\n17. Plant Code - Indicate the plant code where the shipment will be delivered.\n18. Commodity Code - From the Special Instructions section, select the appropriate commodity code to describe the goods (A to L above). If none of these codes accurately describes the goods, write the description on one of the additional lines (M, N, O, or P) and indicate.\n19. Driver's Name (Print) - Indicate the name of the driver of the conveyance transporting the goods into Canada.\n20. Driver's Signature - The signature of the actual driver of the conveyance transporting the goods into Canada.\n21. Page 1 of ? - Indicate the total number of pages of the RRD. If there is more than one page, the Continuation Sheet should be used. This field must be completed on all subsequent pages. When completing more than one page, one must also complete fields 1, 8, and 9 for each page.", + "history": "", + "last_amended": "2013-04-16", + "current_to": "2013-04-16", + "citation": "Memorandum D17-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html" + }, + { + "id": "dmemo-D17-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-3-1", + "marginal_note": "References", + "part": "The New Automotive System - Highway Mode", + "division": "", + "heading": "", + "text": "Issuing office: Import Programs Management Commercial Border Programs Division Programs Branch Headquarters file: 604-0, 604-1, 604-3, 604-5, 604-6, 604-9, 604,11 Legislative references: Customs Act , sections 32 and 33 Accounting for Imported Goods and Payment of Duties Regulations , sections 3 to 17 Other references: Motor Vehicle Tariff Order 1988 D3-1-1 , D17-1-5 Superseded memorandum D: D17-3-1, October 26, 1995", + "history": "", + "last_amended": "2013-04-16", + "current_to": "2013-04-16", + "citation": "Memorandum D17-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-3-1-eng.html" + }, + { + "id": "dmemo-D17-4-0-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audiences: Couriers; customs brokers; anyone importing eligible commercial and casual goods. Key content: Overview of the CLVS Program; goods eligible for import under the program; eligibility requirements for participants; report, release, and post-release requirements; accounting; compliance verification and record-keeping requirements. Keywords: Courier Low Value Shipment Program, commercial goods, casual goods, cargo/release list, low value shipment threshold, CARM.", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Courier Low Value Shipment Program authorization and requirements Report and release Post-release Compliance verification Records\n- Appendix: Cargo/release list\n- References\n- Contact us", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- provide clarity and accuracy of information\n- incorporate existing directives within policy and updates to policy\n- amend the low value shipment (LVS) threshold to $3,300 Canadian dollars (CAD), which came into effect July 1, 2020\n- provide information on the implementation of Canada Border Services Agency (CBSA) Assessment and Revenue Management (CARM) initiative", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. In this memorandum, the following definitions apply:\nAdministrative Monetary Penalty System (AMPS) a system whereby the CBSA issues monetary penalties to commercial clients for violating the CBSA’s trade and border legislation. The purpose of AMPS is to provide the Agency with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized person a person who has obtained an authorization pursuant to subsection 3(3) of the Persons Authorized to Account for Casual Goods Regulations . Business number the unique number assigned to a person by the Minister of National Revenue. Cargo control document (CCD) a manifest or other control document that acts as the record of a shipment entering or exiting Canada (for example, air waybill, A8A(B)). Cargo control number (CCN) a number assigned to a transport document. Uniquely identifies cargo detailed on a cargo submission. Consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. Its first four characters are the CBSA-approved carrier code. Cargo/release list (CRL) single detailed record of shipments used in place of individual cargo control and release documents. Carrier a person involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport specified goods to or from Canada. Carrier code as stated in the Customs Act , the unique identification number issued by the Minister either under subsection 12.1(4) or before the coming into force of that subsection. Casual goods any goods imported into Canada other than goods imported for sale or for any commercial, industrial, occupational, institutional or other like use. CBSA Assessment and Revenue Management (CARM) a cloud-based application designed to assess and collect duties and taxes on commercial goods imported into Canada. Commercial goods any goods that are or will be imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Conveyance any vehicle, aircraft or water-borne craft or any other contrivance that is used to move persons or goods. Conveyance reference number (CRN) a unique reference number given by the conveyance operating carrier (COC) to the CBSA to a certain journey or departure of a means of transport. Courier a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported as mail. Courier Imports Remission Order (CIRO) conditions under which a remission may be granted on customs duties, sales and excise taxes on certain imported goods transported into Canada by courier. Customs Self-Assessment (CSA) a CBSA program designed to simplify import border requirements for low-risk, pre-approved importers, carriers and registered drivers. Deconsolidation a process whereby a consolidated shipment is divided into individual shipments consigned to various consignees. Designated officer the Deputy Minister or a Director General of the CBSA. Diplomatic bags packages bearing visible external marks attesting to their character as diplomatic bags or diplomatic pouches. Includes consular bags or consular pouches. Flying trucks air cargo that physically arrives in Canada on a highway conveyance, and moves on the bonded air carrier’s waybill. High-value shipment (HVS) goods having a value for duty exceeding CAD $3,300. Low-value shipment (LVS) goods having a value for duty not exceeding CAD $3,300. Partners In Protection (PIP) a cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security.", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n2. The Courier Low Value Shipment (CLVS) Program streamlines reporting, release and accounting procedures for qualifying goods imported into Canada by an authorized courier. Goods imported by courier may be released under the CLVS Program on the condition the shipment:\n- has an estimated value for duty not exceeding CAD $3,300\n- does not contain goods that are prohibited, controlled or regulated by an Act of Parliament that prohibits, controls or regulates the importation of goods or a regulation made pursuant to such an Act\n- is released at a customs office designated for that purpose by the Minister under section 5 of the Customs Act\n3. Shipments with a value for duty exceeding CAD $3,300 cannot be divided into smaller shipments to qualify for importation via the CLVS Program. The total shipment must be subject to a single transaction.\nCBSA Assessment and Revenue Management System\n4. Effective October 21, 2024 , the CBSA Assessment and Revenue Management (CARM) system will become the official system of record that commercial importers and other trade chain partners will use to account for imported goods and pay for duties, including taxes, owing on the goods. Additionally, the CARM Client Portal (CCP) will become the Agency’s centralized system of record for trade chain partners to register their CBSA account and enroll in the various CBSA programs (for example, Importer, Release Prior to Payment (RPP), etc.).\n5. Commercial importers must register their business in the CCP and post financial security to obtain RPP privileges to import goods via the CLVS Program. Importers working with licensed customs brokers must delegate authority to their customs broker authorizing the broker to conduct business with the CBSA on the importer’s behalf. For more information relating to financial security requirements and the (RPP) program, refer to Memorandum D17-5-2: Financial Security for Release Prior to Payment .\nGoods regulated by other government departments\n6. Goods that are prohibited, controlled or regulated by an Act of Parliament cannot be imported via the CLVS Program. For example, regulated Health Canada products, such as prescription drugs and food, plant and animal products, cannot be imported via the CLVS Program. For further information on OGD-regulated products, please consult D memoranda Series D19: Acts and Regulations of Other Government Departments .\n7. Despite the general exclusion of other government department (OGD) goods in the CLVS Program, the following goods are permitted in the Program:\n- cosmetics for personal use (casual goods)\n- energy-using products for personal use (casual goods)\n8. The importation of alcohol and tobacco for personal use only may be facilitated by a CLVS Program participant where an agreement exists between the CBSA and the relevant province/territory. For more information on casual importations of alcohol and tobacco, refer to Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs .\n9. Please note that commercial shipments of intoxicating liquors do not qualify for importation to Canada under the CLVS Program. For more information, refer to Memorandum D3-1-3: Commercial Importation of Intoxicating Liquors .\nDiplomatic bags\n10. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the CLVS Program and must be processed in the regular commercial stream. For information regarding the importation of Canadian diplomatic bags, refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) .\nFormer residents returning to Canada\n11. Personal effects imported under the provisions of tariff item no. 9805.00.00 are ineligible for importation in the CLVS Program. These goods must be accounted for on Form BSF186: Personal Effects Accounting Document . For more information regarding the importation of personal effects, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 and Memorandum D17-1-3: Casual Importations .\nCourier Low Value Shipment Program authorization and requirements\nProgram application process\n12. Please refer to Importing goods through the Courier Low Value Shipment Program for more information about the CLVS Program application process.\nEligibility requirements for participants\n13. Couriers are eligible to participate in the CLVS Program provided they meet and maintain the following requirements:\n- Be a bonded carrier under the appropriate mode of transportation, in accordance with D memoranda Series D3: Transportation . As per the definition of carrier , freight forwarders (8000 carrier code series) are not engaged in international commercial transportation. As such, freight forwarders are not admissible to the CLVS Program unless they acquire a bonded carrier code in the appropriate mode of transportation.\n- Be a resident company of Canada; the courier must have a physical presence and a place of business in the country.\n- Be an authorized Partners in Protection (PIP) member as a carrier under the appropriate mode of transportation; in addition, CLVS shipments must be transported by bonded and approved PIP carriers in the appropriate mode of entry.\n- Registered in the CARM Client Portal.\n- Hold security in the form of Release Prior to Payment (RPP) bond required for couriers importing casual goods as per section 3(1)(b) of the Persons Authorized to Account for Casual Goods Regulations and section 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations .\n- Possess a sufferance warehouse license, or utilize an existing sufferance warehouse for the release and examination of CLVS goods. More information may be found in Memorandum D4-1-4: Customs Sufferance Warehouses .\n- Utilization of a qualifying courier proprietary system: the courier will authorize the CBSA use of its proprietary system for report, release and risk assessment purposes the courier’s proprietary system must meet the CBSA’s security and operational requirements employees administering the courier’s proprietary system are subject to a CBSA personnel security screening\n- Maintain a high degree of administrative control over expedited shipments through the use of internal security, logistics, and tracking technology. Administrative control must be sufficiently integrated at both ends of the service (that is, pick-up to delivery) so that the courier can exercise a high degree of control over the shipments, particularly in regard to the reliability of information supplied for customs purposes.\n- Offer a service to the public under advertised, reliable, timely delivery on a door-to-door basis.\n- Ability to transmit advanced commercial information (ACI) for shipments that are not eligible for the CLVS Program, in accordance with the D memoranda D3 Series: Transportation.\n- Authorization to participate in the Program has not been cancelled within the previous 12 months.\nEligibility requirements for sub-process participants\n14. Couriers solely involved in the importation of casual goods from CBSA-approved online retailers in the United States (U.S.) may be approved for participation in the sub-program. Applicants/participants must meet and maintain the above-noted CLVS Program eligibility requirements, with the exception of using a proprietary system (refer to paragraph 13(g)) and administrative control over shipments (refer to paragraph 13(h)).\n15. In addition, couriers involved in the importation of casual goods from approved U.S. online retailers must:\n- email a listing of the U.S. online retailers that will be its clients to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- email a link to U.S. online retailers website to the CLVS Program at lvs-efv@cbsa-asfc.gc.ca\n- provide a list by email at lvs-efv@cbsa-asfc.gc.ca of the goods the participant will be importing from the website\n- advise the CLVS Program monthly by email at lvs-efv@cbsa-asfc.gc.ca if additional U.S. online retailers are subsequently added to its client list\nWithdrawal from the Courier Low Value Shipment Program\n16. Couriers may withdraw their application or participation from the CLVS Program at any time. Couriers must do so by informing the CLVS Program in writing electronically to: lvs-efv@cbsa-asfc.gc.ca. The notice must be submitted by the authorized signing officer of the business. Once the carrier has submitted the withdrawal, he or she will receive an electronic written confirmation of withdrawal from the CLVS Program.\n17. An application or CLVS authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for participation in the Program.\nSuspension from the Courier Low Value Shipment Program\n18. The CBSA may suspend a CLVS participant's authorization to participate in the Program if the participant is in contravention of any related legislative, regulatory or policy requirements.\n19. If a decision has been made to suspend a CLVS participant’s authorization, the participant will be given written notice of the decision and the reasons for the decision.\n20. Suspension of a CLVS authorization will result in an interruption of all program-related benefits including the use of expedited clearance process, the CLVS beneficial accounting option (section 7.4 of the Accounting for Imported Goods and Payment of Duties Regulations ), and revenue reporting and payment.\n21. The CLVS participant may have an opportunity to correct the matter that gave rise to the suspension. If the correction has been made, the CLVS participant’s authorization may be reinstated. If it is not possible for the CLVS participant to make the required correction within a period specified by the CBSA, the participant’s authorization will be revoked.\nRevocation of Courier Low Value Shipment Program participant authorization\n22. The CBSA may revoke a CLVS Program participant's authorization to participate in the program if the participant:\n- requests in writing that the authorization be revoked\n- is bankrupt\n- makes a misrepresentation in obtaining the authorization\n- makes a misrepresentation as an authorized person in business dealings with an importer, an importer’s agent or a representative of the Government of Canada\n- fails to comply with any Act or Regulation that prohibits, controls or regulates the importation of goods into Canada\n- fails to comply with program regulations and requirements\n23. Once a decision has been made to revoke a CLVS authorization, the participant will be given notice of the decision and the reasons for decision.\n24. Revocation of a CLVS authorization will result in the removal of all CLVS Program-related benefits, including the use of expedited clearance process, consolidated accounting option, and revenue reporting and payment. For more information regarding authorization of couriers, refer to Persons Authorized to Account for Casual Goods Regulations .\nNotification of changes\n25. An authorized person must notify the CBSA of any change in the participant's CLVS profile (that is, information provided during the application process), such as business office address, legal or business name, and/or the ownership of the business. This notification must be provided within two weeks after the change. Notification of changes are to be sent to the CLVS Program by email to: lvs-efv@cbsa-asfc.gc.ca .\nCost recovery\n26. Cost recovery or special service charges may be assessed where a CLVS Program participant requests the release of CLVS shipments outside the authorized hours of service and/or area(s) served by a customs office. For more information on special services, please refer to Memorandum D1-2-1: Special Services .\nReport and release\nAdvance Commercial Information/eManifest requirements\n27. CLVS participants must report all shipments to the CBSA in accordance with the Customs Act , associated regulations, and policy.\n28. The conveyance must be reported electronically, as per the Reporting of Imported Goods Regulations . For additional information concerning Advance Commercial Information (ACI)/eManifest requirements, refer to the D memoranda Series D3: Transportation.\n29. Shipments imported via the CLVS Program are exempt from pre-load/pre-arrival cargo requirements as per the modal D memoranda Series D3: Transportation.\n30. For CLVS shipments arriving via air mode as part of a mixed load (that is, CLVS & HVS shipments onboard), refer to the Courier LVS/HVS requirements section of Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n31. If the CLVS participant identifies a shipment which does not qualify for the CLVS Program prior to arrival, a complete ACI/eManifest cargo transmission is required for that specific shipment.\n32. If the CBSA or CLVS participant identifies a shipment which does not qualify for the CLVS Program post-arrival, these shipments must be removed from the program (refer to Rejects: Removal of ineligible shipments below for details about the shipment removal process). An ACI/eManifest cargo transmission is not required, however, the participant must issue individual paper cargo control documents.\nCargo/release list\n33. The cargo/release list (CRL) is to be used in place of individual cargo control and release documents. The CRL must be submitted by the CLVS participant. The CRL must contain true, accurate, and complete information, including a detailed description of the shipments. The CRL must be submitted to the CBSA port of release (not the port of entry) within the following modal timeframes:\n- Highway: at minimum 1 hour prior to arrival.\n- Air: at minimum, 4 hours prior to arrival, or at time of departure if the flight is less than 4 hours.\n34. The marine mode of transportation is excluded from the CLVS Program.\n35. The CRL must contain the following conveyance information in the heading:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- CLVS Program participant name\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\n36. The following information must also be shown for each shipment on the CRL:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n37. The CLVS Program participant must provide a breakdown on the CRL of all shipments for which release under the Courier Imports Remission Order (CIRO) is being requested. To claim the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act , the separation of the CIRO categories on the CRL is required as follows:\n- Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico)\n- Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico)\n- Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico)\n- Category D: shipments with a value for duty of CAD $20.01 to CAD $3,300 where duties and taxes are applicable (imported from all countries).\n38. For more information on the CIRO, refer to the Courier Imports Remission Order and Memorandum D8-2-16: Courier Imports Remission .\nArrival at port of entry\nHighway mode\n39. The carrier must submit the conveyance report at the first port of arrival (FPOA) via Electronic Data Interchange (EDI) quoting the ACI cargo exemption code for CLVS shipments.\nAir mode\n40. The conveyance operating carrier (COC) must submit the conveyance report at FPOA via Electronic Data Interchange (EDI). There is no ACI cargo exemption code for CLVS shipments. The following processes must be used for CLVS shipments in air mode.\nCLVS shipments only:\nThe CLVS participant provides the CRL to the port of release within advance timeframes.\nMixed load (CLVS and non-CLVS shipments onboard):\n- The COC transmits the conveyance report and the cargo report via EDI for non-CLVS shipments. A mixed load consists of high-value shipments (HVS) and CLVS shipments under one single air waybill. Each individual HVS requires a house bill.\n- Should the primary cargo carrier and COC differ, the primary cargo carrier/CLVS participant must submit the main primary cargo report with the total weight and piece count of the entire shipment, indicating “CLVS Mixed-Load” in the cargo description field. As noted in Eligibility requirements for process participants , freight forwarder codes are not permitted for use in the CLVS Program.\n- The CLVS portion of the shipment requires either a house bill or a supplementary report stating “CLVS shipment” in the cargo description field within prescribed timeframes. The house bill or supplementary report must be submitted with the approved participant CLVS modal carrier code. The CRL is provided within advance timeframes to the port of release. For additional information, please refer to Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\n41. A border services officer (BSO) at the port of entry (POE) may request supporting documents, including a copy of the cargo/release list (CRL).\nReuse timeframes: Cargo/release list number\n42. The CRL unique identifier number must include the participant’s 4-digit carrier code as the first four digits followed by a unique number assigned by the CLVS participant.\n43. The CRL number must not be duplicated for a period of 3 years. The CRL number cannot be used at multiple ports of entry.\n44. For reuse timeframe requirements of CCNs and CRNs, please refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements .\nSplit shipments\n45. Split shipments are authorized only in Air mode. As indicated in Memorandum D3-2-1: Air Pre-Arrival and Reporting Requirements , all split shipments must be reported by the authorized CLVS participant within the prescribed timeframes. Split shipments are designed to accommodate goods that were manifested as one shipment on a CRL and then split prior to departure due to carrier capacity constraints (for example, weight capacity). Split shipments may only occur when the following conditions are met:\n- the shipments must be consigned to the same party\n- the shipments must have been accepted by the carrier in the same place of acceptance\n- the shipments must be destined to the same CBSA office of destination\n- the shipments must be consigned from the same shipper\n46. All pieces within a shipment must arrive at the destination warehouse before release can occur. If only a portion has arrived, the shipment cannot be released.\nOverages\n47. The reporting of overages by CLVS participants to CBSA must not constitute a normal/standard business practice.\n48. If the CBSA or the CLVS Program participant finds an overage, whether the discrepancy is identified prior to or post arrival, the CLVS participant is required to report any overages to the CBSA as soon as they are discovered. The participant must immediately document these goods on an amended CRL or an overage report.\n49. When an overage is discovered, the CLVS participant must proceed with one of the following actions:\n- Pre-arrival: Provide an amended CRL adding the overage shipment to the CRL.\n- Post-arrival: Provide an overage report to the CBSA listing the overage shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n50. All copies must be presented to the CBSA office of release for validation and processing. The CBSA will return a validated copy of the overage report to the participant for books and records purposes. Additional information regarding overages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nShortages\n51. The reporting of shortages by CLVS participants to the CBSA must not constitute a normal/standard business practice.\n52. When a shipment reported on the CRL is not on the conveyance, the CLVS Program participant must present a shortage report to the CBSA. Otherwise, all shipments reported to the CBSA on the CRL must be accounted for. Duties and taxes will be assessed on the goods declared on the CRL, unless acceptable evidence of a shortage is presented to the CBSA.\n53. When a shortage is discovered at the time of the processing, the CLVS participant must proceed with 1 of the following actions:\n- Pre-arrival: Provide an amended CRL removing the short shipment from the CRL.\n- Post-arrival: Provide a shortage report to the CBSA listing the short shipment(s). This report must reference the original CRL and the shipment(s) CCN.\n54. The party responsible for the payment of the duties and taxes on the shipment must present evidence regarding the shortage. For acceptable evidence of shortages refer to Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n55. When a portion of a shipment previously identified as a shortage, on an amended CRL or shortage report, is subsequently forwarded to Canada, the goods must be reported on a new CRL.\n56. Additional information regarding shortages can be found in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\nGifts\n57. Gifts with a value of CAD $60 or less may be imported via the CLVS Program. For an item to qualify for importation as a \"gift\" under tariff item no. 9816.00.00, a friend or relative outside Canada must send an item to you personally and include a card or notice indicating that it is a gift. For details on eligibility and policies regarding gift exemptions, refer to Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 .\n58. Gifts and gift baskets imported via the CLVS Program cannot contain any goods subject to OGD requirements (that is, controlled, regulated or prohibited goods). Any shipment containing products such as alcohol, meat, dairy, pet food, and other regulated food products are ineligible for importation via the CLVS Program. This is not an exhaustive list.\n59. CLVS participants may use a CRL exclusively for gifts during the holiday peak period from November 1 to January 8 of the new year.\nTrans-border air shipments in highway service (flying trucks)\n60. Where air cargo is being transported by a highway carrier, the highway carrier will transmit the ACI conveyance data to the CBSA (within the prescribed highway time frames), quoting the flying trucks cargo exception code. Cargo information must be presented at the FPOA in the form of paper air waybills. No ACI conveyance data is required from the air carrier. For more information on flying trucks, refer to Memorandum D3-2-1: Air Pre-arrival and Reporting Requirements and Memorandum D3-4-2: Highway Pre-arrival and Reporting Requirements .\nMovement of shipments to a sufferance warehouse\n61. CLVS shipments must be destined to a sufferance warehouse, which has been approved by the CBSA for use by the participant.\n62. CLVS shipments move in-bond to the destination sufferance warehouse indicated on the CRL for release and examination purposes. Non-CLVS shipments on the same conveyance require individual CCNs and must be transported to the same sufferance warehouse for deconsolidation.\n63. When goods imported via the CLVS Program arrive in Canada at an office other than the office of release, the in-bond movement of the shipments to the office of release is permitted, provided that the entire container or load is moved inland. For greater certainty, deconsolidation to move only part of the load is not permitted.\n64. Examinations for health, safety, and security reasons may be conducted at the FPOA. This is not considered deconsolidation of the shipment. Goods must be reloaded and moved to the sufferance warehouse with the CLVS shipment unless an item has been removed as a result of an enforcement action.\n65. Shipments processed through the CLVS Program may not be re-manifested from the office of release that is shown on the CRL, unless they are removed from the program.\nRelease process\n66. The CRL may be provided through the courier’s proprietary system, or in paper format for sub-process participants, within specified modal timeframes. In the event that the CLVS Program participant's proprietary system has not yet been authorized for use by the CBSA, the BSO may provide a stamped copy of the CRL to the participant as proof of release by the CBSA. The second copy is retained by the CBSA office.\n67. A BSO will review the CRL and notify the participant of shipments that require examination upon arrival at the sufferance warehouse. Shipments that have not been selected for examination are considered released upon arrival at the sufferance warehouse. Shipments may be subject to CBSA intervention up to the time of delivery to the addressee.\n68. For casual goods, the CLVS participant must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.3(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\n69. For commercial goods, the importer must post security with the CBSA to obtain the release of goods from the CBSA before the final accounting and payment of duties and taxes (refer to paragraph 7.2(b) of the Accounting for Imported Goods and Payment of Duties Regulations) .\nExamination of shipments\n70. The CBSA may choose to examine a shipment for several reasons, including to ensure the goods comply with customs legislation and/or to detect controlled, prohibited, or regulated goods. Shipments selected for examination must be presented without delay to the CBSA in the designated CBSA examination area of the sufferance warehouse for the purposes of admissibility determination. Following an examination, a CBSA officer will either release shipments to the courier for delivery or remove ineligible shipments from the CLVS Program. In cases where prohibited goods are detected, the CBSA will take appropriate enforcement action. Failure to present shipments selected for examination may result in a penalty to the CLVS participant and/or sufferance warehouse operator.\nRejects: Removal of ineligible shipments\n71. When ineligible shipments are removed from the CRL, the CBSA will issue Form BSF243: Reject Document Control, and the participant is issued a copy. When a shipment is removed from the CLVS Program, the participant and/or owner/customs broker must: submit an individual paper cargo control document (CCD) to the CBSA inform the customs broker or importer that a release/accounting package must be presented to the CBSA to obtain release of the shipment present a paper release package to the CBSA office where the goods are physically located 72. Shipments removed from the CLVS Program are subject to regular commercial stream release and accounting requirements. For additional information, refer to Memorandum D17-1-4: Release of Commercial Goods . 73. When cargo previously reported under the CLVS Program is removed from the CRL (rejected) post-arrival, ACI/eManifest pre-arrival data must not be transmitted to the CBSA. Post-release 74. In respect of commercial goods imported via the CLVS Program, the participant must provide the importer or the customs broker all release information and supporting documentation for each commercial shipment within two business days after the date of the report (refer to section 7.2(c) of the Accounting for Imported Goods and Payment of Duties Regulations). In accordance with Memorandum D1-8-1: Licensing of Customs Brokers , the customs broker must provide the importer with a receipt containing the details of the transaction that was reported to the CBSA, including the unique shipment number (that is, tracking number, waybill number) identified on the CRL. 75. Post release, participants are required to provide the CBSA office of release with an electronic copy of the final CRL which the CBSA will retain for the appropriate retention period. The information must be in a format that is manageable for post-release analysis, such as a Microsoft Excel spreadsheet or database. Portable Document Format (.pdf) or picture (.jpeg) file formats are not acceptable. Accounting for released goods Casual goods 76. Couriers authorized to participate in the CLVS Program may account for casual goods released in accordance with subsection 32(4) of the Customs Act in lieu of the importer or owner, provided the courier meets the conditions set out in section 3 of the Persons Authorized to Account for Casual Goods Regulations . 77. Casual goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the courier has satisfied the conditions set out in section 7.3 of the Accounting for Imported Goods and Payment of Duties Regulations . In addition, only the courier’s designated business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for casual goods imported through the CLVS stream. Commercial goods 78. Commercial goods imported by an authorized courier may be released prior to the final accounting and payment of duties, provided the importer or owner of the goods has satisfied the conditions set out in section 7.2 of the Accounting for Imported Goods and Payment of Duties Regulations, including providing security via the CARM Client Portal. In addition, only the importer’s business number can be used on the Commercial Accounting Declaration (CAD) Type F to account for commercial goods imported through the CLVS stream. 79. Commercial importers can submit their CAD directly to the CBSA via the CARM Client Portal or they may authorize a licensed customs broker to submit the CAD on their behalf. 80. A customs broker may submit a CAD on behalf of an importer if they have been granted a delegation of authority (DOA) by the importer in the CARM Client Portal (CCP). A CAD will not be accepted from a customs broker without a proper delegation of authority. For more information on using a customs broker and the DOA, refer to Memorandum D1-6-1: Authority to Act as Agent . For the steps on how to delegate authority to a service provider to access the CCP, refer to User Guide: Delegation of Authority . Documentation and information requirements 81. Goods released under the CLVS Program must be accounted for on a CAD Type F using the CLVS Program classification number “0000999900”, unless a special authority, permit or license applies. In this case, enter the correct classification number indicated in the Customs Tariff . Instructions for completing CAD Type F consolidated accounting documents are found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 82. CLVS participants can consolidate a number of shipments (consist sheets) on a single CAD Type F. The CAD Type F is a monthly summary of the total duties and taxes from these multiple shipments. For commercial goods, only one consolidation method is accepted by Importer business number. As such, there needs to be submission of a separate CAD Type F by Importer business number for each commercial importer. For non-commercial (casual) goods, total consolidation is allowed using the courier’s designated business number. 83. A recap sheet can be requested from the trade chain partner after submission of the CAD Type F for compliance monitoring purposes. The recap sheet captures the header, vendor, and commodity information (plus applicable unique identifiers like AWB #) for accounting submitted using the dummy classification number “0000999900” in lieu of shipment-level details. 84. When using the CAD Type F, the importer/courier/customs broker must manually calculate and populate the duty and tax values, including the provincial sales tax (PST)/harmonized sales tax (HST) value for non-commercial goods. For PST/HST, a new data element to indicate the province of destination of the goods is required. For more information on the coding of customs accounting documents, refer to Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . 85. Supporting documentation (for example, invoices, order in council) is not required when submitting consolidated accounting documents; however, all records must be kept in such a manner as to enable a CBSA officer to perform detailed audits and verifications to obtain or verify the information upon which the calculation of duties was based. 86. The CLVS Program participant or the broker is required to provide the importer with accounting documents, such as a receipt containing the classification of the goods, the transaction number, and a breakdown of the duties and taxes. For additional information refer to Memorandum D1-8-1: Licensing of Customs Brokers . 87. When claiming the benefits of a preferential tariff treatment, importers and customs brokers must ensure they follow the policy guidelines contained in Memorandum D11-4-2: Proof of Origin of Imported Goods and Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements . Accounting timeframes 88. CLVS participants are required to submit accounting documents for imported goods released under subsection 32(4) of the Customs Act within the accounting timeframes prescribed by the Accounting for Imported Goods and Payment of Duties Regulations. Shipments released in error under the CLVS Program 89. If shipments are released in error under the CLVS Program, the importer or customs broker must submit a Voluntary CAD (Type V) using the CARM Client Portal. The voluntary CAD must be submitted within 5 business days of release or upon discovery of the error, if more than 5 days have passed. 90. The Voluntary CAD must be accompanied by the corresponding invoice. Failure to comply with these requirements may result in the issuance of an administrative monetary penalty (AMP). Details of penalties involving various late accounting infractions are contained in the Administrative Monetary Penalty System Master Penalty Document . For more information on voluntary disclosure, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . 91. A Voluntary CAD is also required for high-value shipments, as well as controlled, prohibited, or regulated goods. In the case of controlled, prohibited, or regulated goods, the CBSA will inform the applicable government department of the error. 92. If goods subject to the Export and Import Permits Act are released in error under the CLVS Program, the importer or customs broker should immediately contact Global Affairs Canada (GAC) to verify if the required import permit can be obtained in respect of the goods. When applying for the permit, the importer or customs broker should state \"Released in error in the CLVS Program on (release date)\" in the \"Other Terms and Conditions\" field of the permit application. 93. If an accounting document has been submitted for goods released in error, an adjustment to the CAD Type F can be requested following the acceptance of the Voluntary CAD. A request for refund may be made using reason code “R2-74-1-D.Typo.” For more information on how to submit an adjustment request, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Self-accounting for casual goods 94. Persons importing casual goods have the option to self-account and pay any applicable duties and/or taxes at a CBSA customs office without the assistance of a courier or broker. The self-accounting process, however, is a release/accounting option outside the CLVS Program. 95. Importers may make arrangements with the courier in advance of the arrival of the shipment, and the courier will not include the shipment in the CLVS Program. The courier will issue a separate manifest for the shipment, and the goods will be released and accounted for in the regular commercial stream. 96. The goods will be held at the sufferance warehouse approved for use by the CLVS Program until the importer presents satisfactory proof that an accounting package has been submitted to the CBSA. 97. Should a casual importer wish to self-account for their shipment at the time of delivery, they must refuse the shipment and advise the courier they will personally pay any applicable duties and/or taxes at a CBSA office. To self-account the casual importer will need to follow these steps: obtain a copy of the invoice from the vendor containing the shipment identifier, description of the goods, the value, and any other relevant information visit a local CBSA office that offers accounting services to the public provide the shipment identification/tracking number, invoice (receipt), and personal identification upon arrival at the CBSA office if a third party will account on the casual importers behalf, the CBSA requires a letter of authorization and a photocopy of the casual importers identification an official receipt indicating that you have paid duties and/or taxes directly to the CBSA will then be provided a copy of this receipt must be presented to the courier at which time delivery of the shipment may be arranged 98. If duties and/or taxes are due, the CBSA accounting document Form BSF715: Casual Goods Accounting Document must refer to the shipment identifier number on the CRL. 99. Instructions for accounting for casual goods are found in Memorandum D17-1-3: Casual Importations . Corrections and adjustments 100. To request an adjustment of duties and taxes on casual shipments, refer to Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations . 101. To request a correction of duties and taxes on commercial shipments before the payment due date, refer to Memorandum D17-1-5: Accounting for Commercial Goods . 102. To request an adjustment or refund of duties and taxes on commercial shipments after the payment due date, refer to Memorandum D17-2-1: Adjusting Commercial Accounting Declarations . Goods released but not delivered to the importer/owner 103. All goods must be accounted for under section 32 of the Customs Act , including goods that have been released, but not delivered to the importer, and subsequently exported or destroyed under CBSA supervision. Duties and taxes that should have been levied on these goods do not need to be assessed, provided there is a certified copy of Form E15: Certificate of Destruction/Exportation and tariff code “CLVS-0016-1” is used on the CAD Type F. Instructions on how to apply tariff code “CLVS-0016-1” can be found in Appendix A of Memorandum D17-1-10: Coding of Customs Accounting Documents . For more information on proof of export, refer to Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods . Collection of provincial taxes 104. The CBSA and certain provinces have reached agreements for the collection of the harmonized sales tax (HST), provincial sales tax (PST), and tobacco and alcohol taxes on the importation of casual goods. 105. Where an agreement exists between the CBSA and a province, the HST, PST, and provincial alcohol and tobacco taxes must be accounted for on imported casual goods. For more information regarding the release and accounting of alcohol and tobacco, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents and Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs . Shipments imported for temporary use 106. If shipments imported for temporary use are released in error under the CLVS Program without the presentation of Form E29B: Temporary Admission Permit , and are subsequently exported, proof that the goods were imported for eligible temporary use, as well as proof of export must be kept on the importer's or customs broker's premises for future compliance verification. 107. If it is discovered that HVS imported for eligible temporary use, including high-value repair shipments, were released in error under the CLVS Program, the importer or customs broker must report the error to the CBSA and be prepared to submit Form E29B: Temporary Admission Permit, accompanied by the corresponding invoice, an explanatory letter and any required security. These documents may be presented at any CBSA office where commercial services are offered. Additional information regarding the Form E29B is available in Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit . Compliance verification 108. All CLVS Program participants, importers, customs brokers and authorized persons who report and account for shipments released under the CLVS Program are subject to compliance verification by the CBSA. Therefore, all related records of these shipments must be maintained for a period of 6 years following the date of importation. 109. During a compliance verification, the CBSA will verify whether shipments have been properly reported and accounted for by the CLVS Program participant, the importer, the importer's customs broker or by the authorized person. Non-compliance may result in the issuance of penalties to the liable party, as per the AMPS Master Penalty Document, or the suspension or revocation of the courier’s authorization to participate in the CLVS Program. 110. The CBSA requires the following information from participants, importers, customs brokers, and authorized persons to verify compliance: Evidence the shipments were properly reported on a CRL. A copy of the accounting document for the month being verified, showing the transaction number and the duties and taxes paid, including any provincial taxes, where applicable. Supporting documentation, such as invoices or packing slips, showing how the duties and taxes were calculated. This information must be available on each unique shipment identification number, clearly demonstrating how the importer/customs broker or authorized persons accounted for each shipment. A recap sheet, if requested by the CBSA. A review of the accounting period by the importer, if requested by the CBSA. Proof that the goods were returned to the vendor, if applicable. Any other supporting documents relevant to the compliance verification. 111. If the results of the compliance verification indicate that there may be instances of undervaluation, incorrect tariff classification, incorrect country of origin or non-payment of the duties, GST/HST and/or PST, the normal provisions of re-determination under section 59 of the Customs Act will apply. Interest may be charged on any amounts payable to the CBSA. Action plans 112. Action plans are administered by the CBSA to resolve specific incidents of non-compliance related to relevant legislation, regulations, and policies. Action plans are created to formally document identified compliance issue(s) and provide a means and support to resolve the issue(s). 113. An action plan may be instituted for a period of up to 6 months. The CLVS participant can make a request in writing if additional time is required to address or correct the issue(s). Extension requests and action plan inquiries can be made to: Postal and Courier Program Unit - Compliance Team Email: cpc-csmsp@cbsa-asfc.gc.ca Subject: Attn: Manager-CLVS participant name, case number 114. The CLVS Participant should also contact the manager of the Postal and Courier Program Unit if they are of the view that an action plan is not warranted. 115. It is important to note that an action plan cannot be appealed, as it is an interim measure to aid a client with compliance issues. 116. If a client does not follow through with the required corrective actions, their CLVS participation may be suspended or cancelled. Records 117. Records pertaining to the accounting for casual goods must be kept by the authorized person for 6 years, in accordance with the Persons Authorized to Account for Casual Goods Regulations . The records must include documentation relating to the origin, importation and value for duty of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . 118. Records related to the conveyance and cargo transmission and report upon arrival must be kept for a period of 3 years commencing on January 1 of the calendar year following the calendar year during which the cargo/conveyance referenced in the records were transported, as per subsection 7(5) of the Transportation of Goods Regulations . 119. In addition to the records retention of conveyance and cargo transmission, importer records pertaining to the importation of commercial goods released under the CLVS Program must be kept for a period of 6 years following the importation of the goods. For more information, refer to Memorandum D17-1-21: Maintenance of Records in Canada by Importers . Appendix: Cargo/release list (CLVS participant, that is, courier company name) Inbound to: City, Canada: bonded carrier code in the mode of transportation approved for the CLVS Program conveyance reference number (CRN) CRL unique reference identifier number foreign country office of export vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number office of release total number of shipments date of report For each shipment: a unique cargo control number (CCN) if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL consignee name and address importer name and address exporter name and address vendor name and address quantity weight of the shipment in kilograms value for duty in Canadian dollars description of the goods country of origin of the goods Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries) References Consult these resources for further information. Applicable legislation Customs Act Export and Import Permits Act Persons Authorized to Account for Casual Goods Regulations Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Reporting of Exported Goods Regulations Courier Imports Remission Order Related D memoranda Memorandum D1-2-1: Special Services Memorandum D1-6-1: Authority to Act as Agent Memorandum D1-8-1: Licensing of Customs Brokers Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs Memoranda D3 Series: Transportation Memorandum D4-1-4: Customs Sufferance Warehouses Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit Memorandum D8-2-16: Courier Imports Remission Memorandum D11-4-2: Proof of Origin of Imported Goods Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure Memorandum D17-1-3: Casual Importations Memorandum D17-1-4: Release of Commercial Goods Memorandum D17-1-5: Accounting for Commercial Goods Memorandum D17-1-10: Coding of Customs Accounting Documents Memorandum D17-1-21: Maintenance of Records in Canada by Importers Memorandum D17-2-1: Adjusting Commercial Accounting Declarations Memorandum D17-5-2: Financial Security for Release Prior to Payment Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded D memorandum D17-4-0 dated September 23, 2016 Issuing office: Postal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "Appendix: Cargo/release list", + "part": "", + "division": "", + "heading": "", + "text": "(CLVS participant, that is, courier company name)\nInbound to: City, Canada:\n- bonded carrier code in the mode of transportation approved for the CLVS Program\n- conveyance reference number (CRN)\n- CRL unique reference identifier number\n- foreign country office of export\n- vehicle identification number for shipments arriving by highway, use the license plate details and the trailer number for shipments arriving by air, the aircraft registration number or the flight number\n- office of release\n- total number of shipments\n- date of report\nFor each shipment:\n- a unique cargo control number (CCN)\n- if the goods are destined to a Customs Self-Assessment (CSA) importer, the participant must include their CSA-approved carrier code as the first 4 digits of their CRL\n- consignee name and address\n- importer name and address\n- exporter name and address\n- vendor name and address\n- quantity\n- weight of the shipment in kilograms\n- value for duty in Canadian dollars\n- description of the goods\n- country of origin of the goods\n- Courier Import Remission Order (CIRO) categories Category A: CIRO shipments with a value for duty of CAD $0 to $20 (other than those imported from the United States or Mexico) Category B: CIRO shipments with a value for duty of CAD $0 to $40 (imported from the United States or Mexico) Category C: CIRO shipments with a value for duty of CAD $40.01 to $150 (imported from the United States or Mexico) Category D: CIRO shipments where duties and taxes are applicable (imported from all countries)", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-4-0-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-4-0", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Export and Import Permits Act\n- Persons Authorized to Account for Casual Goods Regulations\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Reporting of Imported Goods Regulations\n- Transportation of Goods Regulations\n- Reporting of Exported Goods Regulations\n- Courier Imports Remission Order\nRelated D memoranda\n- Memorandum D1-2-1: Special Services\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D1-8-1: Licensing of Customs Brokers\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00\n- Memorandum D2-3-6: Non-commercial Provincial Tax Collection Programs\n- Memoranda D3 Series: Transportation\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- Memorandum D8-2-16: Courier Imports Remission\n- Memorandum D11-4-2: Proof of Origin of Imported Goods\n- Memorandum D11-4-14: Certification of Origin Under Free Trade Agreements\n- Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- Memorandum D17-1-3: Casual Importations\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Accounting for Commercial Goods\n- Memorandum D17-1-10: Coding of Customs Accounting Documents\n- Memorandum D17-1-21: Maintenance of Records in Canada by Importers\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D17-5-2: Financial Security for Release Prior to Payment\n- Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded D memorandum\nD17-4-0 dated September 23, 2016\nIssuing office:\nPostal and Courier Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-11-05", + "current_to": "2025-11-05", + "citation": "Memorandum D17-4-0", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-4-0-eng.html" + }, + { + "id": "dmemo-D17-5-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "October 21, 2024: Page content under review", + "part": "", + "division": "", + "heading": "", + "text": "The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. If you have questions about the content on this page due to the transition to CARM, contact the issuing office.\nOttawa, May 25, 2021\nISSN 2369-2391\nIn brief\nThis memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods. This memorandum replaces the payment policies and procedures outlined in Memorandum D 17-1-5, Registration, Accounting and Payment for Commercial Goods , Memorandum D17-1-8, Release Prior to Payment Privilege and Memorandum D23-3-1, Customs Self-Assessment Program for Importers .", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Legislation", + "part": "", + "division": "", + "heading": "", + "text": "Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations\nDefinitions\nThe following definitions apply to this memorandum:\nAccount security Is the pre-authorized amount of money or a bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account security number The account security number (ASEC) is a 5 digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA. Administrative Monetary Penalty System Is a sanctions regime that authorizes the CBSA to issue monetary penalties to commercial clients who violate the CBSA’s trade and border legislation. The Administrative Monetary Penalty System (AMPS) provides the agency with a means to deter non-compliance with legislation by commercial clients, and create a level playing field for all Canadian businesses by ensuring that there is a cost for non-compliance. Advance payment is a payment made before the Statement of Account (SOA) is issued to pay for a specific Customs account or debt. Business Number 9 Is a 9 digit numerical Canada Revenue Agency (CRA) business registration number used to uniquely identify legal entity information of businesses when dealing with the federal, provincial and municipal governments (e.g., 123456789). It is commonly known as a BN9. Business Number RM Account 15 Is a 15 digit number assigned by the CRA, made up of the business’s 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business’s import-export accounts (e.g., 123456789RM0001). It is commonly known as a BN15. CBSA Assessment and Revenue Management Is a multi-year initiative that will transform the importation process. Through CBSA Assessment and Revenue Management (CARM), clients will have access to the CARM Client Portal, that will modernize how the trade community interacts with the CBSA. CARM Client Portal Is an online self-service tool that enables the Trade Chain Partners to view their Statement of Account with financial transactions and make online payments. At Release 2 of CARM, the importers will be able to submit declarations with the new digital Commercial Accounting Declaration, submit appeals and rulings requests to the CBSA. The CARM Client Portal (CCP) will contain a suite of tools to help classify goods and estimate duties and taxes. The importers will be able to grant access to a service provider to manage their importing process. Credit Is an amount owing to an importer from the CBSA and recorded to the importer’s account. Consultant Is an individual or corporation who provides services to an importer for reviewing previous B3-3 Canada Customs Coding Forms and preparing a B2 Canada Customs Adjustment Requests to request a credit of the duties and taxes paid, while abiding within the applicable legislation. Customs account Is an account established with the CBSA that records accounting transactions related to imported commercial goods, which include debts, credits and payments. Customs account holder Is an importer or licensed customs broker who is responsible for the payment of one or more Customs account(s). Customs Self-Assessment importers Are importers authorized under the Customs Self-Assessment (CSA) program to use the CSA accounting and payment processes for all commercial goods they import, regardless of the clearance process used to report the goods to the CBSA. The CSA Program is a CBSA program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess the accounting for imported goods to the CBSA, including revenue reporting and the payment of duties and taxes. Daily Notice Is an electronic statement issued on a daily basis that displays accounting transactions that were recorded on a Customs account by the CBSA the previous business day, unless the previous day was a holiday (provincial civic holiday or statutory holiday) or there was no activity recorded on the account for the previous day. Debt Is an amount owing to the CBSA. Disbursement Is a payment by the CBSA to the importer when there is credit balance and there is no debt associated with the account (see appendix C for more details). Duties Are duties and taxes on imported goods. Under the Customs Act , these include duties and taxes on imported goods under the Customs Tariff , the Excise Act 2001 , Excise Tax Act , the Special Imports Measures Act and any other Act of Parliament. However, for purposes of some sections and articles of the Customs Act , the term ‘duties’ does not include the taxes applied under Part IX of the Excise Tax Act (i.e., the GST ). This means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs Tariff , duties include duties and taxes levied on imported or exported goods, except for the duties and taxes provided for in sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of Sections 69 to 76. Electronic Data Interchange Is the computer-to-computer exchange of business documents in a standard electronic format between business partners. For example, Electronic Data Interchange (EDI) enabled importers and licensed customs brokers can electronically remit their payments to the CBSA and can electronically receive their Daily Notices and Statements of Account from the CBSA. Electronic banking services Is the electronic service offered by financial institutions to their clients for making electronic payments. Electronic payments Are payments sent electronically to the CBSA by the commercial client’s financial institution when the client is EDI-enabled or uses a third party service provider, or when the client pay online via the CARM Client Portal or by using the financial institution’s online (internet) banking services. GST direct payment option Is an option available to a resident importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer agrees to pay the GST portion of all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the GST direct payment option and importer direct security option at the same time. Importer balance overview report Is a report that lists all accounting transactions on an importer’s Customs account. Importer direct security option Is an option available to an importer who has a licensed customs broker acting on their behalf to transact business with the CBSA. Under this option, the importer is required to post security with the CBSA. The importer agrees to pay the full amount of duties and taxes owing for all transactions processed during a billing period by the payment due date directly to the CBSA (using an importer payment). An importer cannot be on the importer direct security option and GST direct payment option at the same time. Interim payment Is a payment made to avoid exceeding the level of posted security An interim payment will be applied to Customs accounts in accordance with the upcoming Statement of Account. Licensed Customs Broker Is an individual, partnership, or corporation that acts as an agent to transact business with the CBSA on behalf of the owner or importer of goods. While for most purposes, any agent may represent a client when transacting business with the CBSA , only a licensed customs broker may account for goods and pay duties under section 32 of the Customs Act as the agent of the owner or importer of the goods. Offsetting Is a practice whereby all credit amounts owing to an importer are applied to the importer’s account to reduce their balance owing. Offsetting is a financial management best practice, as a disbursement is not issued to a recipient who has outstanding debt. Payment deadline Is 16:00 Eastern time on the payment due date. Refund Is an amount owing to an importer. Release Prior to Payment privilege Release Prior to Payment (RPP) is a privilege that entitles importers with account security and importers without account security who are using a licensed customs broker to transact business with the CBSA on their behalf to: Obtain the release of goods from the CBSA before paying duties and taxes Defer accounting. Refer to Memorandum D17-1-8, Release Prior to Payment Privilege for additional information. Statement of account Is an electronic statement for importers (excluding those under the Customs Self-Assessment Program) and licensed customs brokers that is issued on a monthly basis. The statement of account (SOA) displays account balances for a billing period, and includes a daily summary of accounting transactions made during the billing period that are due on the SOA payment due date, other accounting transactions that are due on their respective payment due dates and accounting transactions under review along with their respective payment due dates.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Guidelines and general information", + "part": "", + "division": "", + "heading": "", + "text": "Types of commercial clients\n1. For purposes of payment of Customs accounts, there are five types of commercial clients:\n- Importers who have posted security with the CBSA for release prior to payment privileges in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege\n- Importers who have not posted security with the CBSA and are transacting business directly with the CBSA (and not through a licensed customs broker)\n- Importers who have not posted security with the CBSA and are transacting business with the CBSA through a licensed customs broker\n- Licensed customs brokers who have posted security with the CBSA\n- Customs Self-Assessment (CSA) importers authorized under CBSA ’s CSA Program as explained in Memorandum D23-3-1 , Customs Self-Assessment Program for Importers\nCustoms Accounts\n2. To facilitate the payment of duties and taxes, all importers and licensed customs brokers are required to maintain a customs account with the Canada Border Services Agency.\n3. To be eligible for a Customs account, applicants must have a registered business number with the Canada Revenue Agency (CRA). For instructions on how to apply for a Customs account, refer to Appendix A – Procedures to set up a customs account.\n4. Accounting transactions related to the importation of commercial goods will be reflected on a customs account.\n5. Importers may authorize the CBSA to provide an agent with customs account information. For additional information, refer to Appendix B – Procedures to receive daily notices and statements of account by EDI .\n6. Customs account holders may grant access, via the delegation of authority mechanism, to a third party to view transactions on their accounts and/or to act on their behalf to transact with the CBSA.\n7. Customs account holders may provide security to the CBSA in accordance with Memorandum D17-1-8 , Release Prior to Payment Privilege to secure debt on their customs account. This can be provided directly by an importer or through a licensed customs broker. The security secures the debt on the Customs account and the security holder is liable for the payment of this debt.\nDebts, credits, off-sets and disbursements on customs accounts\n8. All debts related to the importation of commercial goods will be recorded on a customs account.\n9. All refunds will be issued as credits on a customs account.\n10. Credits will be used to off-set debts on a customs account. The off-set will occur prior to the end of the payment period and before a statement of account is issued.\n11. If the original refund request was submitted by an agent, the credit will be issued on the customs account and will also be associated to that agent. When that credit is used to off-set debt, priority is given to debt that is also associated to that agent. Any residual credit may be used to off-set debt that is associated to another agent.\n12. A disbursement will not be issued to an importer who has any debt on their customs account. In exceptional circumstances, a customs account holder can request a disbursement by following the procedures to request a disbursement in exceptional circumstances in Appendix C .\n13. If after off-setting has occurred, a customs account shows a credit balance and there is no debt associated with the account, a disbursement may be issued to the importer. A disbursement may only be issued if the credit balance exceeds the agency threshold; or, if the credit balance is less than the agency threshold, when the account has been showing a credit balance for two consecutive months or longer.\nMonitoring customs accounts\n14. It is the responsibility of all customs account holders either directly or through an agent to:\n- Monitor their customs account balances and ensure payments are submitted by the payment due date\n- Monitor activity on their customs account and ensure no errors have been made.\n15. Starting CARM Release 1, customs account holders or their delegated agents can have access to the transactions history and to the Statements of Account (SOAs) via the CARM Client Portal.\n16. To facilitate the monitoring of customs account balances, Daily Notices (DNs) and Statements of Account (SOAs) are sent to Customs account holders by EDI . If a licensed customs broker or other agent has been identified to receive DN s and/or SOA s on behalf of an importer, this information will be provided to the licensed customs broker or other agent. To set up receipt of DN s and SOA s, refer to Appendix B – Procedures to Receive Daily Notices and Statements of Account by EDI . Customs account holders who are not EDI -enabled can either:\n- Become EDI -enabled\n- Make arrangements with a third party service provider or licensed customs broker who is EDI -enabled in order to receive DN s and SOA s by EDI . To become EDI-enabled or engage a third party service provider, refer to Becoming an EDI Client\nCustoms Account Corrections\n17. Customs account holders may request corrections to their customs account information.\n18. If the correction relates to payment information, interest or penalties, a request for a correction can be submitted by following the procedures to request a correction to payment information, interest or penalties in Appendix E .\n19. When corrections are requested and not processed before the SOA issuance date, customs account holders are still required to pay the full balance owing on their Statement of Account by the payment due date. Once the correction is processed, if an overpayment has occurred, a credit will be applied to the customs account that will be subject to off-set or disbursement in accordance with the above section.\n20. Customs account holders cannot request changes to trade related information (i.e., any changes to the accounting information provided on form B3, Canada Customs Coding Form) through their customs account. For these types of changes, customs account holders should refer to Memorandum D 17-1-5 , Registration, Accounting and Payment for Commercial Goods or Memorandum D17-2-1 , The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request .\nPayment of Customs Accounts\n21. It is expected that all Customs account holders pay their account balance in full with one payment:\n- By the payment due date for each payment period, for Customs accounts where security exists; or\n- At the time when the goods are released for Customs accounts where no security has been posted.\n22. Payments are permitted at any time, provided that the full balance of the SOA is received by the payment due date. Refer to the Procedures for payments in Appendix F\nAcceptable Forms of Payment\n23. Acceptable forms of electronic payments include:\n- For account holders with Release Prior to Payment ( RPP ) privileges who pay the applicable duties and taxes owed post-release (deferred payment) Online via the CARM Client Portal ( CCP ) Pre-Authorized Debit ( PAD ) Credit card (Visa, Mastercard, American Express) payment limit of $4,999.99 per billing cycle (18th of month 1 to 17th of month 2) per program account Debit card (Visa Debit and Debit Mastercard) no payment limit is set by the CBSA Online banking via the financial institution website Electronic Data Interchange (EDI820)\n- For account holders who do not have RPP privileges can pay at the time of release at the port of entry either by: Credit card (Visa, MasterCard, American Express) one payment up to $4,999.99 for payments greater than $4,999.99, pay by debit card or cheque Debit card (Visa Debit, Debit Mastercard, financial institution debit cards) no payment limit is set by the CBSA\nWhen making electronic payments, refer to the Procedures for online banking and EDI payments in Appendix G .\n24. Customs account holders with monthly account balances of more than $50,000 should submit their payments electronically.\n25. Customs account holders making payments of less than $50,000 are also encouraged to submit their payments electronically.\n26. When electronic payments are not possible, payments can be made by cheque:\n- For customs account holders with monthly account balances, cheques must be received at the CBSA payment reception centre by the payment deadline on the payment due date. Refer to the Procedures for payments by cheque in Appendix H\n- If a payor does not have their own account security, cheques over $5,000 must be certified\n- A charge may be applied for dishonoured cheques\n- If a payor with or without account security submits two dishonoured cheques within a period of six consecutive months, a certified cheque will be required for all future payments\n27. The CBSA does not accept cash, travellers’ cheques or wire transfers as forms of payment.\n28. The CBSA will accept bank remittances as a method of payment from CSA importers and other commercial clients in exceptional pre-approved circumstances only if the customs account holder is paying the account balance for a single customs account in full. To request approval to make a bank remittance, refer to the Procedures to request approval to make a bank remittance in Appendix I .\n29. The CBSA accepts payments in Canadian currency only.\nPayment due date and late payment\n30. Payment due dates are communicated to customs account holders at the beginning of the calendar year.\n31. All payments of monthly customs account balances must be received by the CBSA by 16:00 Eastern time on the payment due date.\n32. If full payment has not been received by the payment deadline, a late payment penalty may be applied to a Customs account. For more information on penalties, refer to Memorandum D22-1-1 , Administrative Monetary Penalty System .\n33. In these circumstances, late payment interest may also be applied on the outstanding balance of the Customs account at the specified interest rate . Refer to Memorandum D11-6-5 , Interest and Penalty Provisions: Determinations/ Re-determinations , Appraisals/ Re-appraisals , and Duty Relief for additional information.\n34. Customs account holders who do not pay the full account balance may be subject to an administrative fee. This fee will cover the additional costs related to the manual allocation of payments to each customs account. This fee may be waived if the payment is received electronically.\n35. Late payment penalties, late payment interest and administrative fees will appear on a customs account holder’s Daily Notice and monthly Statement of Account. These charges will be reflected in the monthly account balance.\nCollections\n36. Customs accounts with outstanding unpaid debt will not be considered in good standing.\n37. After the payment due date, the CBSA may issue a Notice of Arrears to the importer that displays the amount overdue and includes late payment penalties and interest owing at the specified interest rate (from the calendar day immediately following the payment due date to the date of the Notice of Arrears), and collection actions may be initiated.\n38. When customs accounts are not in good standing:\n- A claim may be made against the posted security\n- A lien under section 97.25 of the Customs Act may be applied preventing any further release of goods for that importer\n- The importer may be required to pay the duties and taxes on imported goods at the time when the goods are released\n39. For further details or if you like to contact the CBSA regarding this D-memo, please submit your question by completing the Client support contact form .", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix A", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to set up a customs account\nImporters\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number and open one or more import-export RM accounts. Business number import-export RM accounts assigned by the CRA are 15 digits (ex. 123456789RM0001).\n2. To obtain the release prior to payment privilege in accordance with Memorandum D17-1-8 , Release Prior To Payment Prvilege , contact the Commercial Registration Unit (CRU) by email at mailto:CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca . CRU will issue a 5 digit account security number (ASEC) to the importer.\nCustoms brokers\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at brokers_licensing-agrement_des_courtiers@cbsa-asfc.gc.ca to post security with the CBSA in accordance with Memorandum D17-1-8 , Release Prior To Payment Privilege as part of the customs brokerage application (refer to Memorandum D1-8-1 , Licensing of Customs Brokers ). CRU will issue a 5 digit account security number to the licensed customs broker.\nConsultants\n1. Register with the Canada Revenue Agency (CRA) to obtain a 9 digit business number.\n2. Contact the Commercial Registration Unit (CRU) by email at CBSA-ASFC_Commercial_Registration_Agrement_commercial@cbsa-asfc.gc.ca to obtain a 5 digit number that will be used as a substitute for an account security number in the CBSA ’s financial system.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix B", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to receive Daily Notices and Statements of Account by EDI\n1. Complete the Electronic Data Interchange (EDI) Application For Daily Notice (DN) and Statement of Account (SOA) form or submit a request via the Client support contact form to receive a copy of the form. This form includes the importer’s authorization to provide a third party service provider with all importer information.\n2. Print, sign, scan and email the completed form to CBSA-ASFC_CARM.GCRA@cbsa-asfc.gc.ca .\n3. The application will be reviewed for completeness and validity, and will process your application within 10 business days. When accepted, an acknowledgement letter will be sent to the applicant. The first DN will be sent electronically to the applicant within 24 hours of acceptance of the application and the first SOA at the end of the billing period.\nNote:\nDNs and SOAs will not be sent by email.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix C", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to request a disbursement in exceptional circumstances\n1. Complete the Client support contact form with explanation of the exceptional circumstances and provide justification for a disbursement.\n2. The CBSA will analyze the requests for disbursement on a case-by-case basis. Please find more details at https://cbsa-asfc.gc.ca/prog/arl-glcc/refoff-remcom-eng.html\n3. If the request is accepted, the CBSA will issue a disbursement to the importer.\nNotes:\n- Credits are first used to offset debts on a customs account before a Statement of Account is issued.\n- Disbursements are not made to licensed customs brokers or consultants.\n- The agency has set the disbursement threshold at $1,000.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix D", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to request monitoring reports\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\n2. Reports will be encrypted when sent by email.\n3. A CBSA representative will contact the requestor and provide the required password to decrypt the file.\nNote:\nReports will not be sent to EDI-enabled customs account holders as they already receive DNs and SOAs to monitor their accounts.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix E", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to request a correction to payment information, interest or penalties\n1. Submit the request via the Client support contact form . Please ensure adding your Business Number RM Account (BN15) .\nWhere ACCOUNT is the licensed customs broker’s ASEC or the importer’s business number RM account. Include in the request an explanation of the required adjustment and justification.\n2. The CBSA will review and analyze the request, and if accepted, will process the required adjustments in the CBSA’s financial system.\n3. The CBSA will send an email reply to the customs account holder.\nNote\nIf the correction relates to penalties, follow the correction process for the Administrative Monetary Penalty System as outlined in Memorandum D22-1-1 rather than the procedures explained above.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix F", + "part": "", + "division": "", + "heading": "", + "text": "Procedures for payments\nThese procedures for payments address advance payments and interim payments only.\nAdvance payments - Importers under the GST Direct Payment Option or Importer Direct Security Option\n1. Request the Importer Advance Payment form by completing the Client support contact form .\n2. Make the advance payment to the Receiver General For Canada using any acceptable form of payment.\n- When paying online, use your business number RM account as the account number for the payee and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by EDI, enter the amount of the advance payment and your business number RM account in the EDI 820 payment message and email the Importer Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, print your business number RM account on the back of your cheque and send the Importer Advance Payment form with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit or debit card at the port of entry, provide the Importer Advance Payment form to the CBSA cashier.\nAdvance payments - Licensed customs brokers\n1. Request the Licenced Customs Broker Advance Payment form by completing the Client support contact form .\n2. Make the advance payment using an accepted form of payment.\n- When paying by EDI, enter the total amount of the advance payment, each individual importer’s 15 digit business number RM account to be allocated funds from the advance payment, the amount of the advance payment to be allocated to each importer, the licensed customs broker’s 9 digit business number and the licensed customs broker’s 5 digit account security number in the EDI 820 payment message. Email the Licenced Customs Broker Advance Payment form to the CBSA.Payments-Paiements.ASFC@cbsa-asfc.gc.ca .\n- When paying by cheque, send a hard copy of the Licenced Customs Broker Advance Payment form along with the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\n- When paying by credit card or debit card at the port of entry, provide the Licenced Customs Broker Advance Payment form to the CBSA cashier.\nInterim payments - Licensed customs brokers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number and the customs account holder’s 5 digit account security number in the EDI 820 payment message.\n- When paying by cheque, print “Interim payment” the licensed customs broker’s 15 digit business number RM account and the licensed customs broker’s account security number on the back of the cheque and send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nInterim payments – Importers\nMake the interim payment by using an accepted form of payment.\n- When paying by EDI, enter the amount of the interim payment, the importer’s 15 digit business number RM account and the account security number that is being used in the EDI 820 payment message. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s).\n- When paying by cheque, print the importer’s 15 digit business number RM account and the account security number that is being used on the back of the cheque. Use the account security number whose limit you are trying to avoid exceeding (your account security or a licensed customs broker’s). Send the cheque to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit Ground Floor, Room 1018 333 North River Road, Place Vanier, Tower A Ottawa, Ontario K1A 0L8\nNotes - Advance payments and interim payments\n- Refer to the procedures for online banking and EDI payments in Appendix G and the procedures for payments by cheque in Appendix H where applicable.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix G", + "part": "", + "division": "", + "heading": "", + "text": "Procedures for online banking and EDI payments\nOnline banking (Internet)\n1. Contact your financial institution to ensure that your account is set up to access online banking.\n2. Add “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” (or a similar name, depending on your financial institution) as a payee in your online banking portal.\n3. For each payment, select the payee “Canada Border Services Agency” or “ CBSA Customs Duties Taxes” and enter the amount of the payment.\n4. Use your 15 digit business number RM account (ex. 123456789RM0001) as the account number for the payee.\n5. Once submitted, the financial institution will send you a confirmation number. This message will serve as proof that the payment request was received by the financial institution, and must not be interpreted that funds were received by the CBSA .\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes\n- Separate payments are required for each of the importer’s business number RM accounts.\n- Certain financial institutions imposed value limit to those payments.\nEDI820 payments\n1. Contact your financial institution to ensure that your account is set up for EDI payments.\n2. Create an EDI 820 payment message as per the record layout definitions in the CBSA EDI Payment Implementation Guide and send it to your participating financial institution. In the EDI 820 payment message, enter the amount of the payment, the importer’s 15 digit business number RM account, the licensed customs broker’s 9 digit business number (if applicable) and the Customs account holder’s 5 digit account security number. Examples of the proper EDI 820 file layout are included as an Appendix to the EDI Payment Implementation Guide.\n3. The financial institution will forward the EDI 820 message to the CBSA and transfer the payment to the CBSA EPAY account in the financial institution.\n4. After the EDI payment message has been sent electronically, you will receive an EDI 824 message or similar notification from your financial institution or service provider to confirm that the payment was transferred by the financial institution or service provider, followed by an EDI 997 acknowledgement message or similar notification.\n5. The EDI 997 acknowledgement message or similar notification will indicate:\n- A positive EDI 997 message indicates that the payment has passed the initial validations, has been accepted by the CBSA and will be applied to the Customs account; or\n- A negative EDI message indicates that there is an error in the file syntax that needs to be corrected. This means that the CBSA will not accept and process the file. For assistance with errors and technical information, refer to the CBSA EDI Implementation Guide or contact CBSA.Electronic_Commercial_Payment-Paiement_commercial_electronique.ASFC@cbsa-asfc.gc.ca .\n- A positive EDI 997 message serves as proof of payment.\n6. Consult your financial institution to determine their daily cut-off times to ensure that payments are received by the CBSA on time. Once the payment has been received by the CBSA , the payment will be recorded in the importer’s account.\nNotes on EDI payments\n- Importers who do not have their own EDI connection and want to submit an EDI payment can arrange with their participating financial institution to transfer the payment amount to the CBSA ’s bank account using an EDI 820 compliant interface.\n- An EDI payment implementation guide is available from CBSA. It can be requested by completing the Client support contact form", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix H", + "part": "", + "division": "", + "heading": "", + "text": "Procedures for payments by cheque\n1. Make all cheques payable to the “Receiver General For Canada” and send cheques to:\nCanada Border Services Agency (CBSA) MAILROOM Attention: Accounts Receivable Management Unit 333 North River Road, Place Vanier, Tower A Ground Floor, Room 1018 Ottawa, Ontario K1A 0L8\n2. Include a copy of the first page of the Statement of Account or a copy of the transaction being paid by the cheque. Ensure that the copy shows legibly the account number against which the payment is to be applied.\n3. Submit any questions on the procedures for payments by cheque to the CBSA by completing the Client support contact form\nNotes\n- Licensed customs brokers’ cheques must be for the total payable amount on the Statement of Account representing the amount owing for all importers for which the licensed customs broker has secured the transactions. The licensed customs broker must print the licensed customs broker’s account security number (ASEC) on the back of the cheque.\n- Importers cheques must be for: The importer’s total GST payable for the month if the importer is on the GST Direct Payment Option found in Memorandum D17-1-8 , Release Prior to Payment Privilege The importer’s total amount payable for the month (duties, taxes, SIMA , GST etc.) if the importer is on the Direct Security Option found in Memorandum D17-1-8 The importer must print the importer’s business number RM account on the back of the cheque.\n- Start the subject line of the email with “Payments by Cheque” .", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "Appendix I", + "part": "", + "division": "", + "heading": "", + "text": "Procedures to Request Approval to Make a Bank Remittance\nCustoms Self-Assessment Importers\n1. Contact your assigned Senior Program Officer.\nOther Commercial Clients\n1. Submit a request to the CBSA, by completing the Client support contact form , that explains the exceptional circumstances and provides justification to make a bank remittance.\n2. The CBSA will analyze the request on a case-by-case basis, respond by email and if approved, will forward instructions on how to make the bank remittance.", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-1-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Issuing office: Agency Comptroller, Comptrollership Branch Headquarters file: Legislative references: Customs Act , sections 3.1, 3.2, 17(3), 32(5), 33(1), 33(2), 33.4(1), 33.4(3), 33.7(3), 80, 80.1, 97.26 Financial Administration Act , sections 155(1), 155.1(1) Customs Tariff Excise Tax Act Excise Act 2001 Special Imports Measures Act Accounting for Imported Goods and Payment of Duties Regulations Interest Rate for Customs Purposes Regulations Other references: D1-6-1 , D1-7-1 , D11-6-5 , D17-1-5 , D17-1-8 , D23-3-1 Superseded memorandum D: D17-5-1 dated July, 2020", + "history": "", + "last_amended": "2025-09-26", + "current_to": "2025-09-26", + "citation": "Memorandum D17-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D17-5-2: Financial Security for Release Prior to Payment \nISSN 2369-2391 \nOttawa, October 21, 2024 (Revised August 8, 2025) \nThis memorandum is used to administer the policies and procedures (see References) around the \nFinancial Security related to the Release Prior to Payment Privilege following the implementation of the \nCBSA Assessment and Revenue Management (CARM) Release 3 phase project. This phase brings \nautomation of the financial security business process and offers online self-service tools to the trade \ncommunity in order to achieve optimal business interactions with the CBSA. \nOn this page \n• Guidelines \n• Definitions \n• Release Prior to Payment (RPP) Privilege \n• Acceptable Forms of Financial Security For RPP \n• Financial Security Requirements for RPP \n• Updating Financial Security \n• Financial Security Ongoing Monitoring \n• Financial Security Expiry \n• Demands against RPP Financial Security \n• Additional Information \n• Appendix A: Accepted Security Provider \n• Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP \n• References \n• Issuing Office \n• Contact us \nGuidelines \nThis memorandum outlines the procedures and requirements for participants in the Release Prior to \nPayment (RPP) program, which allows importers to obtain the release of goods from the Canada Border \nServices Agency (CBSA) before paying duties and taxes. This memorandum outlines the accepted forms \nof financial security for RPP and defines the requirements. \nDefinitions \n\nTerminology \nRefer to Appendix B: Comparison of terminology between the Financial Security (Electronic Means) \nRegulations and the CCP for terminology alignment between the Regulations and the CARM Client Portal \n(CCP). \n\nApplication Programming Interface (API) \nSoftware which allows multiple computer systems to communicate with each other electronically. \n\nBusiness Number (BN9) \nA unique nine digit Canada Revenue Agency (CRA) business registration number assigned to businesses \nand other organizations for tax-related purposes. \n\nBusiness Number RM Account (BN15) \nA fifteen digit number made up of the 9 digit business number appended by a 6 digit alpha-numeric \nextension used to uniquely identify the business’s import/export accounts (e.g., 123456789RM0001). \n\nCARM Client Portal (CCP) \nThe CARM Client Portal (CCP) is an online self-service tool that serves as the primary hub for accounting \nand revenue management with the CBSA. \n\nWritten Security Agreement (e.g. Customs Bond, Letter of Credit) \nAn agreement between a debtor and a security provider under which the security provider guarantees \npayment of amounts that the debtor owes under the Act or the Customs Tariff. In the CCP, the Written \nSecurity Agreement is referred to as “Non-Cash Bond”. \n\nDeposit (Cash Security) \nFor the purpose of this memorandum, the deposit also known as “Cash Security”, refers to a deposit that ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "is made electronically by the importer in CARM in order to provide a financial security. In the CCP, the \nDeposit is referred to as “Cash Bond”. \n\nDuties \nUnder the Customs Act, duties include duties and taxes on imported goods under the Customs Tariff, the \nExcise Act, 2001, Excise Tax Act, the Special Imports Measures Act and any other Act of Parliament. \nHowever, for purposes of some sections and articles of the Customs Act, the term ‘duties’ does not \ninclude the taxes applied under Part IX of the Excise Tax Act (i.e., the Goods and Services Tax (GST)). \nThis means that in the case of a request for a refund of duty, GST is not refunded. Under the Customs \nTariff, duties include duties and taxes levied on imported or exported goods, except for the duties and \ntaxes provided for in Sections 53, 55, 60, 63, 68, or 78, or the temporary duties levied under any of \nSections 69 to 76. \n\nSecurity Provider \nThe entity who guarantees payment of amounts that the debtor owes under the Customs Act or the \nCustoms Tariff. In the CCP, the Security Provider is referred to as “Surety provider”. Refer to Appendix A: \nSecurity Provider Types. \nRelease Prior to Payment (RPP) Privilege \n1. The Release Prior to Payment (RPP) is a privilege that entitles importers who have provided financial \nsecurity to the CBSA to: \na. obtain the release of goods from the CBSA before paying duties and taxes; \nb. defer accounting for goods; and, \nc. defer payment of duties and taxes. \n\nPlease refer to Memorandum D17-1-8- Release Prior to Payment Privilege for additional details. \n2. Importers, who wish to enroll in RPP, must provide financial security at the importer program account \nlevel and in the legal entity name registered against the business number. Enrolment is considered \ncomplete when an approved form of financial security has been provided to the CBSA in compliance \nwith the requirements stated in subsections 7 to 14 of this memorandum. For more information on the \nbusiness number registration and requirements, please refer to Memorandum D17-1-5 - Registration, \nAccounting and Payment for Commercial Goods. \nAcceptable Forms of Financial Security for RPP \n\nFinancial security: \n\n3. Written Security Agreement: the importer may obtain a Written Security Agreement(s) from one or \nmore accepted security providers listed in Appendix A: Security Provider Types. The Written Security \nAgreement can be submitted to the CBSA either by: \n\n• the security provider via the API connectivity, or \n• the importer via the CCP, which must be validated by the security provider. \n\nIn either case, the electronic data elements required by CARM are as follows: \n• Guarantor/Security Provider Name \n• Financial Security Number \n• CBSA Program \n• Program Account Number \n• Financial Security Amount \n• RPP security (This field exists via CCP only. Select “Yes” if applying for the RPP privilege) \n• Legislative Authority: ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "a) If submitting via CCP, this field will automatically populate when selecting RPP. \nb) If submitting via API, the applicable legislative authority field must be completed. \n• Validity Period (From/To) \nThe security providers and/or the importers are responsible for informing the CBSA by means of Web-\nform if they are no longer authorized to issue a financial security in Canada, or if they are no longer in \nbusiness. \n4. Deposit: the importer can provide security in the form of a deposit. To create the deposit, a cash \nsecurity request must be completed via CCP, following which, the importer will be prompted to make a \npayment or to use an available credit on the account. \n5. Once the importer complies with the financial security requirements, the enrolment in RPP is \nconfirmed and a CARM notification will be sent to the importer via the CCP. \nOther forms of financial security \n6. In exceptional circumstances only, other forms of financial security may be accepted for enrolment in \nRPP. These circumstances are determined as: \n\n• Infrastructure is inadequate or incompatible with the electronic system specified by the Minister; \n• A natural disaster, national crisis or any other situation prevents or impedes the use of the \nelectronic system specified by the Minister or makes using it unreliable; or \n• It is impracticable for a debtor, due to circumstances outside of their control, to give security in the \nelectronic system specified by the Minister. \n\nAccepted non-electronic forms of financial security are as follows: \n\na. Certified cheques and money orders; and \nb. Security Agreement in paper format \n\nAn approval must be obtained in order to provide non-electronic forms of financial security. To obtain \nthe approval, the importers are to communicate with the CBSA at RPP_Financial_Security_RARD-\nGarantie_Financiere_MAP_DCRR@cbsa-asfc.gc.ca. \nFinancial Security Requirements for RPP \n7. In order to participate in the RPP program, both resident and non-resident importers must provide a \nfinancial security that is equal or higher than the requirement calculated by the CBSA. At the time of \nenrollment, the requirement for importers is based on their highest monthly account receivable \nbalance from the previous 12 months for each RM business account. The account receivable is \ncomprised of duties and taxes, inclusive of the GST and other types of debts, such as adjustments, \ninterests, etc. \nWritten Security Agreement Requirements \n7.1. The amount of financial security posted in the form of a written security agreement shall be \n50% of the requirement as described in section 7 above; i.e. one dollar of the security \nagreement will cover two dollars of debts. \n7.2. The minimum written security agreement amount to be posted is CAN$5,000 per RM \nbusiness account. \nDeposit Requirements \n7.3. The amount of financial security posted in the form of a deposit shall be 100% of the ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "requirement as described in section 7 above; i.e. one dollar of the deposit will cover one dollar \nof debt. There is no minimum requirement for a deposit. \nGeneral Requirements \n7.4. There is a maximum financial security amount of CAN$10 million per RM business account \nfor all forms of security. \n7.5. The importer can post a mixture of financial security forms to reach the total requirement. \n\nSelf-Assessment Requirements \n7.6. If the importer’s account does not include the historical data necessary for the calculation of \nthe financial security requirement, the importer must provide to the CBSA an estimated \nfinancial security amount, based on their importation projections (self-assessment). At all \ntimes, the importer remains responsible for ensuring that the financial security adequately \ncovers the account receivable net balance. \n7.7. Importers may request to modify the financial security requirement calculated by the CBSA \n(refer to section 8). A request to increase the requirement does not require approval from the \nCBSA. However, a request to reduce the requirement is contingent on approval from the \nCBSA. The importer may be required to provide projections and, if applicable, evidence to \nsupport the new suggested requirement amount. \nAnnual Review \n7.8. The CBSA conducts an annual review of the financial security requirement for each importer’s \nRM business account. The review period is comprised of October 20 of a given year to \nOctober 19 of the following year. The updated requirement establishes the new minimum \nfinancial security to be provided to the CBSA. The newly calculated requirement will be \ncommunicated to the importers by way of notification on the CCP and will be effective on \nJanuary15th, date by which the importers are required to be compliant. \nUpdating Financial Security \n8. The importers can electronically request a modification of the financial security requirement calculated \nby the CBSA in two ways: \n8.1. when completing the RPP enrollment process on CCP, or \n8.2. by requesting an updated financial security requirement through their CCP account. \nUpdating a written Security Agreement \n8.3. The Security Provider can submit a modification directly into CARM via CCP or API. The \ninformation that can be updated are as follows: \n\n• The Financial Security amount; \n• Validity period. \n\n8.4. In case of a reduction request to the financial security coverage, the CBSA may require \nevidence to support the reduction. When compliance to the financial security requirement is \nnot met, the CBSA may require the importer to reinstate their security coverage. \nUpdating a Deposit \n8.5. Importers can request a modification via the CCP either by increasing or reducing the deposit: \n\n• Importers may submit an additional deposit when the existing security is not sufficient \n• Importers may decrease the deposit when the existing security exceeds the required amount. ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "The amount released will result in a credit on the account, that can be used to offset other debts \nor that can be requested for disbursement when conditions are met. \n\n8.6. When reducing an existing financial security coverage, the importers are responsible for \nensuring that adequate security coverage is maintained on the account to secure the debts \nowed to the CBSA and to remain compliant to RPP program requirements. \nFinancial Security Ongoing Monitoring \n9. The CBSA provides the importer with the ability to monitor the utilization of the financial security \nprovided for their account via CCP. The importer must ensure that the total security coverage is \nalways higher than their account net open balance; i.e. debts minus available credits. In cases where \nthe account net open balance exceeds the total security provided, the importer must either make a \npayment or increase the financial security coverage. \n10. The CARM system will send notifications to the importer when the utilization rate reaches 75% and \n100%. The importer must ensure that the utilization rate remains under 100%. \n11. Should an importer fail to comply with adequate financial security coverage, the CBSA reserves the \nright to suspend or revoke the RPP privilege. \nTermination of Financial Security \n12. When financial security is provided in the form of a written security agreement with a set duration, a \nnotification is sent to the account owner within three months of the security agreement expiry date. \nImporters must work with their Financial Security provider to either extend the existing security \nagreement or submit a new agreement in order to maintain their participation in RPP program. \n13. If the security provider terminates a security agreement, the termination will be effective 30 days \nfollowing CBSA’s receipt of the termination notice. To continue participating in the RPP program, the \nimporter must provide adequate financial security. For more details refer to memorandum D1-7-1, \nPosting Security for Transacting Bonded Operations. \n14. There is no expiry date for the Deposit. \nDemands against RPP Financial Security \n15. The CBSA may pursue a demand against the financial security, in accordance with the Financial \nSecurity (Electronic Means) Regulations, when the debtor has failed to pay an amount that they owe \nunder the applicable regulations. The demand process will be initiated after reasonable attempts have \nbeen made to collect from the debtor, or when the debtor has filed a bankruptcy or bankruptcy \nprotection. \n15.1. Written Security Agreement: The CBSA will enforce the terms and conditions of the agreement \nand will send the security provider a notice of demand for payment of a debt that has been \nincurred by the debtor. The CBSA will provide relevant information to substantiate the demand. \n15.2. Deposit: The CBSA will withhold a sufficient portion of the security to cover the amount owing. ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "16. The demand amount shall include all debts that were covered by the financial security during its \neffective duration. \n17. If the Written Security Agreement has been terminated or expired, the CBSA has up to one year after \nthe termination or expiry date to submit a demand for payment. Such demands may only be made for \ndebts incurred prior to the termination date of the Written Security Agreement. \n18. Within 60 days after the day on which a demand is sent to a security provider under subsection 8(2) of \nthe regulations, the security provider must \n(a) pay to His Majesty in right of Canada the amount referred to in paragraph 8(2)(a) of the \nregulations; or \n(b) provide the Minister with information to rebut the demand \n19. The CBSA reserves the right to suspend and/or revoke the importer’s RPP privilege if and when a \ndemand is initiated on the financial security. \nAdditional Information \n20. For more information, send your inquiries to Client support contact form \n\nAppendix A \nAccepted Security providers \n\nWritten Security Agreements can be accepted from one of the following: \n\n• Entities that are approved by the Office of the Superintendent of Financial Institutions to carry on \nthe fidelity or surety class of insurance business in Canada. These entities can be searched at: \n\no Office of the Superintendent of Financial Institutions (OSFI) \n\n• An entity authorized by the laws of a province, either through licensing or other means, to conduct \ninsurance business in the fidelity or surety class within that province. These entities can be \nsearched at: \n\no Superintendent of Insurance - Alberta \no Superintendent of Insurance - Newfoundland and Labrador \no Superintendent of Insurance - Northwest Territories \no Superintendent of Insurance - Nova Scotia \no Superintendent of Insurance - Nunavut \no Superintendent of Insurance - Prince Edward Island \no Financial Services Authority (British Columbia) \no Financial Institutions Regulation Branch (Manitoba) \no Financial and Consumer Services Commission (New Brunswick) \no Financial Services Regulatory Authority (Ontario) \no Quebec Financial Markets Regulator (Québec) \no Financial and Consumer Affairs Authority (Saskatchewan) \no Government of Yukon (Yukon) \n\n• A member of Payments Canada listed at: \n\no Payments Canada Members \n\n• Corporations Accepting deposits insured by Canada Deposits Insurance Corporation (CDIC) and \nAutorité des marchés financiers. These corporations can be searched at: \n\no Canada Deposits Insurance Corporation (CDIC) \no Autorité des marchés financiers \n\n• A corporation, association or federation incorporated or organized as a credit union or co-operative \ncredit society in accordance with subsection 137(6)(b) of the Income Tax Act. \n\nAppendix B: \n\nComparison of terminology between the Financial Security (Electronic Means) Regulations \nand the CCP \nTerminology used in the new Financial Security \n(electronic means) Regulations and D-memos ", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D17-5-2-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D17-5-2", + "marginal_note": "Financial Security for Release Prior to Payment (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "Terminology used in the CARM Client Portal (CCP) \nWritten Security Agreement Non-Cash Bond \nDeposit Cash bond \nSecurity Provider Surety Provider \n\nReferences \n• Financial Security (Electronic Means) Regulations \n• Customs Act, Section 33, Section 35, Section 133 (1) & (2) \n• Customs Tariff \n• Excise Act, 2001 \n• Excise Tax Act \n• Special Imports Measures Act \n• Accounting for Imported Goods and Payment of Duties Regulations \n• Agents’ Accounting for Imported Goods and Payment of Duties Regulations \n• Customs Brokers Licensing Regulations \n• D1-7-1 Posting Security for Transacting Bonded Operations \n• D1-8-1 Canada Border Services Agency Customs Brokers Professional Examination \n• D17-1-5 Registration, Accounting and Payment for Commercial Goods \n• D17-1-8 Release Prior to Payment Privilege \n• D17-5-1 Payment of duties and taxes on imported commercial goods \n• D22-1-1 Administrative Monetary Penalty System \n• Security Agreement in paper format \nIssuing Office \nRevenue Accounting and Reporting Division \nAgency Comptroller \nFinance and Corporate Management Branch \nContact us \nClient support contact form: Canada Border Services Agency", + "history": "", + "last_amended": "2025-08-08", + "current_to": "2025-08-08", + "citation": "Memorandum D17-5-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-2-eng.html" + }, + { + "id": "dmemo-D18-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions pertain to the tobacco industry:\ncigar \"cigar\" means every description of cigar, cigarillo and cheroot, and any roll or tubular construction intended for smoking that consists of a filler composed of pieces of natural or reconstituted leaf tobacco, a binder of natural or reconstituted leaf tobacco in which the filler is wrapped and a wrapper of natural or reconstituted leaf tobacco. cigar stamp \"cigar stamp\" means any stamp required by the Excise Act and the regulations to be affixed to a cigar or package of cigars imported into Canada, to indicate that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the cigars. cigarette \"cigarette\" means every description of cigarette and any roll or tubular construction intended for smoking, other than a cigar or a tobacco stick, and where any cigarette exceeds one hundred and two millimeters (102 mm) in length, each seventy six millimeters (76 mm) or fraction thereof shall be deemed to be a separate cigarette. in bond \"in bond\" means under the control of customs. Goods may be in bond while in a mode of transport or in a warehouse. package \"package\" means the smallest container in which the cigars or manufactured tobacco, as the case may be, are normally offered for sale to the general public, including any outer wrapping that is customarily displayed to the customer. manufactured tobacco \"manufactured tobacco\" means every article, other than cigars, made by a tobacco manufacturer from raw leaf tobacco by any process whatever, and includes cigarettes, tobacco sticks and snuff. tobacco products \"tobacco products\" means manufactured tobacco or cigars. tobacco stamp \"tobacco stamp\" means any stamp required by the Excise Act and the regulations to be impressed on, printed on, marked on, indented into or affixed to a cigarette or a package of manufactured tobacco imported into Canada, to indicate that the additional customs duty has been paid under the Customs Act and the Customs Tariff on the manufactured tobacco.\nGeneral Requirements\n2. Persons who import tobacco products will ensure that the goods are put in packages that contain the information and tobacco or cigar stamps required by the Tobacco Departmental Regulations .\n3. The labelling and stamping requirements of the Tobacco Departmental Regulations do not apply when an individual imports five or less units of packaged tobacco that are for consumption either by the individual or by another person at the expense of the individual.\n4. For the purposes of this Memorandum, one unit is:\n- 200 cigarettes;\n- 50 cigars;\n- 200 tobacco sticks; or\n- 200 g of manufactured tobacco.\nLabelling Requirements\n5. Every package containing tobacco products will be clearly marked with the name and address or the registered number of the manufacturer who packaged it.\n6. Where a manufacturer packages tobacco products for another person, the identity and principal place of business of the other person may be shown on the package instead of the manufacturer if the manufacturer advises customs that:\n- he assumes responsibility for the contents of the packages so marked; and\n- he can identify the packages.\n7. Currently, there is no legal requirement to display health messages and information concerning toxic emissions on tobacco packages. Packages of tobacco products must, however, meet requirements related to tobacco product promotion. Please contact one of the Health Canada contacts listed in Appendix D for more information regarding these and other requirements of the Tobacco Act .\nStamping Requirements\n8. A tobacco or cigar stamp must be affixed to every package of imported tobacco products in a conspicuous place that also seals the package.\n9. The tobacco and cigar stamps required on tobacco packages are set out in Schedule I (cigarettes), Schedule II (cigars) and Schedule III (manufactured tobacco other than cigarettes) of the Tobacco Departmental Regulations . Each schedule is divided into two parts, allowing the importer flexibility in selecting the format of the applicable stamp. Schedule I, Schedule II, and Schedule III of the Tobacco Departmental Regulations are attached as Appendix A , Appendix B , and Appendix C to this Memorandum.\nProducts That Do Not Meet the Stamping or Packaging Requirements\n10. Where packages of imported tobacco products are not stamped or put in packages containing the information required by the Tobacco Departmental Regulations , the packages will either be:\n- exported;\n- abandoned to the Crown under section 36 of the Customs Act ; or\n- entered into a customs sufferance warehouse where the importer will stamp or repackage the tobacco products.\n11. Special services charges will be applied when a customs officer is asked to verify that packages in a sufferance warehouse are stamped or repackaged to meet the Regulations . For more information on special service charges, refer to Memorandum D1-2-1, Special Services .\nResponsibility to Acquire Proper Stamps\n12. Importers are responsible for ensuring that tobacco and cigar stamps are in the format required by the Tobacco Departmental Regulations .\n13. The colour of the tobacco and cigar stamps may be of the importer's choice provided that:\n- the colour does not affect the legibility of the required information on the stamp; and\n- a specific colour is not required by provincial Acts and regulations.\n14. Questions relating to the packaging, stamping, and labelling requirements for tobacco products may be directed to the following address:\nExcise Duty Operations Canada Customs and Revenue Agency 20th floor Place de Ville, Tower A 320 Queen Street Ottawa ON K1A 0L5\nTelephone: (613) 957-8831 Fax: (613) 954-2226\nWeighing Cigars and Cigarettes\n15. Additional customs duty may be assessed on tobacco products based on their weight when they are imported.\n16. The following procedures will be followed to determine the weight of imported cigars and cigarettes:\n- not less than 50 cigars or cigarettes are to be weighed at one time of each brand in any importation;\n- fractions less than 3.543625g are disregarded;\n- a record of the weight, brand and other particulars of all imported cigars and cigarettes is kept at the customs office(s) where they are imported;\n- bands and tips (mouth pieces permanently affixed to the cigar) are included in the mass for determination of duty;\n- cellophane wrappers on individual cigars and metal tubes and other coverings are not included in the mass for determining duty. Cigars with coverings are weighed, and then weighed a second time after the coverings have been removed to determine the weight of the wrappers. A record of the weight of 50 or 100 of these wrappers for all brands and sizes is kept so that it is not necessary to remove them for subsequent importations;\n- in the case of cigarettes not exceeding 102 mm in length, excluding the length of any attached filter: the number of cigarettes is to be the actual number of cigarettes; and the mass per thousand cigarettes is to be actual mass of the tobacco and the wrapper of paper or other material but does not include the mass of attached filters;\n- in the case of cigarettes exceeding 102 mm in length, excluding the filter, the number of cigarettes is established on the basis of each 76 mm or fraction thereof, as being a separate dutiable cigarette; and the weight per thousand cigarettes is established using the following formula: (actual number of long cigarettes multiplied by × mass excluding filters) divided by ÷ number of separate dutiable per M long cigarettes equals = mass per M for duty purposes\nReturn of Canadian Manufactured Tobacco Products\n17. Tobacco products manufactured in Canada and subsequently exported may only be returned in bond to the Canadian manufacturer if they are stale dated, unsaleable, or shipped not according to order. These tobacco products can only be returned to the manufacturer's excise bonding warehouse in bond provided that the following procedures are observed:\n- the tobacco products must be reported to customs at first point of arrival in Canada;\n- prior to moving in bond, the importer must present a letter from excise confirming that the tobacco products: were manufactured in Canada; are either stale dated, unsaleable, or were shipped not according to order; and are being returned to the manufacturer's excise bonding warehouse in Canada.\n- a licensed customs Bonded Carrier must be used to move the goods in bond to the manufacturer's excise bonding warehouse;\n- Form A8A, Customs Cargo Control Document , must be presented to customs with a copy of the letter from Excise Duty Operations, as outlined in paragraph 17 (b); and\n- after the movement, the broker/importer must identify that the tobacco products have arrived at the manufacturer's excise bonding warehouse by providing a copy of Form B60, Excise Duty Entry, to the customs office of report, to acquit the cargo inventory.\n18. The shipment will not be permitted to move in bond unless the letter from Excise Duty Operations Operations and Form A8A are presented to customs, and a customs bonded carrier is used.\n19. Any importation of foreign manufactured tobacco products is required to meet the regular reporting, release, and accounting procedures.\n20. For more information, call contact the CBSA Border Information Service ( BIS ): Calls within Canada & the United States (toll free): 1-800-461-9999 Calls outside Canada & the United States (long distance charges apply): 1-204-983-3550 or 1-506-636-5064\nTTY: 1-866-335-3237\nContact Us online (webform) Contact Us at the CBSA website", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "Appendix A", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Tobacco Stamps for Packages of Cigarettes\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "Appendix B", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Tobacco Stamps for Packages of Cigars\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "Appendix C", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Tobacco Stamps for Manufactured Tobacco (Other than Cigarettes)\nPart I\nPart II\nLetters to be a minimum of 1.6 mm in height", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "Appendix D", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Health Protection Branch Contacts Health Canada\nAtlantic Region (Prince Edward Island, New Brunswick, Nova Scotia and Newfoundland)\nJean Landry Inspector Health Protection Branch 1st floor, GCB 10 Highfield Street Moncton NB E1C 9V5\nTelephone: (506) 851-7011 Fax: (506) 851-3197\nQuebec Region (Quebec)\nLouise Kane Supervisor, Tobacco Products Unit Health Protection Branch 1001 St-Laurent Street West Longueuil QC J4K 1C7\nTelephone: (450) 646-1353 Fax: (450) 928-4144\nOntario Region (Ontario)\nJohn Zawilinski Head, Tobacco Enforcement Unit Health Protection Branch 2301 Midland Avenue Scarborough ON M1P 4R7\nTelephone: (416) 952-0929 Fax: (416) 954-3655\nCentral Region (Saskatchewan and Manitoba)\nDel Stitt Chief, Product Safety and Tobacco Division Health Protection Branch 510 Lagimodière Boulevard Winnipeg MB R2J 3Y1\nTelephone: (204) 983-2844 Fax: (204) 984-0461\nWestern Region (Alberta, British Columbia, Northwest Territories and Yukon)\nDale Loewen Tobacco Manager Health Protection Branch 3155 Wellingdon Green Burnaby BC V5G 4P2\nTelephone: (604) 666-5005 Fax: (604) 666-3149", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-2-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-2-1", + "marginal_note": "References", + "part": "Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products", + "division": "", + "heading": "", + "text": "Issuing office: Entry Accounting and Adjustment Policy, Operational Policy and Coordination Directorate Headquarters file: 4822-8, 7605-0, 8100-5 Legislative references: Excise Act , subsection 203(1) and section 204 Other references: N/A Superseded memorandum D: D18-2-1 dated November 7, 2017", + "history": "", + "last_amended": "2023-03-13", + "current_to": "2023-03-13", + "citation": "Memorandum D18-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-2-1-eng.html" + }, + { + "id": "dmemo-D18-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: manufacturers, importers and sellers of vaping products in Canada\nKey content: licensing requirements for vaping products; how to order and use vaping excise stamps, and when this is required; importation of unstamped vaping products; vaping duty; GST/HST and additional vaping duty for stamped vaping products in respect of the specified vaping provinces and territories; reporting and accounting; return and sale of vaping products\nKeywords: vaping product; vaping duty; vaping excise stamp; vaping product licence\nOn this page Updates made to this D-memo Definitions Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST Appendix C: Excise duty framework for the importation of vaping products References Contact us Related links", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Dates of effect Transitional measures: Additional vaping duty Currencies Health Canada: Compliance Scope of the excise duty framework for vaping products Licensing requirements Registration for the vaping stamping regime Registration for the vaping stamping regime: Exceptions Vaping excise stamps: Order process Stamping of vaping products Stamping of vaping products: Exceptions Importation of unstamped vaping products: Not destined for the Canadian duty-paid market Importation of unstamped vaping products or bearing a stamp not corresponding with the declaration: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty: Relieved or not payable Importation of stamped vaping products: Destined for the Canadian duty-paid market Vaping duty and additional vaping duty (if applicable): Payable Rates of vaping duty and additional vaping duty Value for tax GST/HST and provincial sales tax Other duties and taxes payable: When vaping duty and additional vaping duty are not payable Illustrative examples Tariff classification numbers Rulings Reporting and accounting for vaping products Accounting for commercial goods: Vaping duty payable and additional vaping duty not applicable Accounting for commercial goods: Vaping duty and additional vaping duty payable Accounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable Additional information on report and accounting Return and sale of vaping products Reporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency Corrections, refunds, drawbacks, re-determinations and further re-determinations Review Keeping records Administration and enforcement Additional information\n- Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp\n- Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST\n- Appendix C: Excise duty framework for the importation of vaping products\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- reflect that the jurisdiction of Nova Scotia has entered into coordinated vaping taxation agreements\n- provide the new administrative codes used for accounting of imported vaping products for the jurisdiction above", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "The following terms, defined under the Excise Act, 2001 or related regulations, are used in this memorandum.\nFor more definitions of the terms found in this memorandum, refer to section 2 of the Excise Act, 2001 and to subsection 2(1) of the Customs Act .\nAccredited representative Means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. Additional vaping duty Means a duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province. This is in addition to vaping duty imposed under section 158.57. Case Means a corrugated cardboard box in which packages or cartons of tobacco products, or packages of vaping products, are packed primarily for the purpose of transport and protection against damage. Container In respect of a vaping product, a wrapper, package, carton, box, crate, bottle, vial or other container that contains the vaping product. Immediate container In respect of a vaping substance, means the container that is in direct contact with the vaping substance. It does not include a vaping device. Manufacture Includes, in respect of a vaping product, any step in the production of the vaping product, including inserting a vaping substance into a vaping device or packaging the vaping product. Packaged Means, in respect of a vaping product, packaged in a prescribed package. Person Means an individual, a partnership, a corporation, a trust, the estate of a deceased individual, a government or a body that is a society, a union, a club, an association, a commission or another organization of any kind. Prescribed package Means, in respect of a vaping product, packaged in the smallest package—including any outer wrapper, package, box or other container — in which it is sold to the consumer. Specified vaping provinces The following jurisdictions have entered into coordinated vaping taxation agreements with the federal government and are therefore specified vaping provinces under the Excise Duties on Vaping Products Regulations : Ontario Quebec Northwest Territories Nunavut Alberta Manitoba New Brunswick Prince Edward Island Yukon Nova Scotia Stamped Means, in respect of a vaping product, that a vaping excise stamp, and all prescribed information in a prescribed format in respect of the vaping product, are stamped, impressed, printed or marked on, indented into or affixed to the vaping product or its container in the prescribed manner to indicate that duty has been paid on the vaping product. Unit A unit of vaping products consists of 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than 12 vaping devices and immediate containers, as per subsection 5.1(2) of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . Vaping device Means property (other than prescribed property) that is: a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol a vaping pod or another part that may be used with a device referred to in paragraph (a) a prescribed property Vaping duty Means a duty imposed under section 158.57 of the Excise Act, 2001 . Vaping excise stamp Means a stamp that is issued by the Minister of National Revenue under subsection 158.36(1) of the Excise Act, 2001 , and that has not been cancelled under section 158.4 of that Act. Vaping product Means: a vaping substance that is not contained within a vaping device a vaping device that contains a vaping substance It does not include a cannabis product or a tobacco product. Vaping product drug Means a vaping product (other than a prescribed vaping product) that is: a drug that has been assigned a drug identification number under the Food and Drug Regulations a prescribed vaping product Vaping product licensee Means a person that holds a vaping product licence issued under section 14 of the Excise Act, 2001 . Vaping product marking Means prescribed information that is required under the Excise Act, 2001 to be printed on, or affixed to, a container of vaping products that are not required under this Act to be stamped. Vaping substance Means: a substance or mixture of substances, whether or not it contains nicotine, that is produced to be used, or sold for use, with a vaping device to produce emissions in the form of an aerosol a prescribed substance, material or thing It does not include a prescribed substance, material or thing.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Dates of effect\n1. The excise duty framework for vaping products came into effect on October 1, 2022 , and the increase of the vaping duty rate came into effect on July 1, 2024 .\n2. The imposition of an additional vaping duty came into effect on July 1, 2024 . It applies on any stamped vaping product in respect of the specified vaping provinces and territories of Ontario, Quebec, The Northwest Territories and Nunavut, that is stamped and that is imported or released under the Customs Act on July 1, 2024 or after that day. The presence of the province-specific stamp indicates that the additional vaping duty in respect of a specified vaping province has been paid. Note that all products stamped with a province-specific stamp for Ontario, Quebec, the Northwest Territories or Nunavut prior to July 1, 2024 , are subject to the additional vaping duty.\n3. The jurisdictions of Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island have entered into coordinated vaping taxation agreements. Effective January 1, 2025 , any packaged vaping products that are imported to be entered into the market of these jurisdictions must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp prior to January 1, 2025 , are subject to the additional vaping duty.\n4. The jurisdiction of Nova Scotia has entered into a coordinated vaping taxation agreement. Effective April 1, 2026 , any packaged vaping products that are imported to be entered into the market of this jurisdiction must be stamped with a province-specific stamp and will be subject to additional vaping duty, unless they are imported by a vaping product licensee for stamping in Canada. Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty.\nTransitional measures: Additional vaping duty\n5. For the purpose of facilitating the joining of Nova Scotia to the coordinated vaping duty system, a three-month transition period is provided during which vaping products that bear the peach-coloured Canada vaping excise stamp (CAN: jurisdiction indicator) that are imported or released under the Customs Act or stamped in Canada before April 1, 2026 , may be disposed of, sold, offered for sale, purchased and possessed in a specified vaping province until June 30, 2026 . Note that all products stamped with a province-specific stamp for Nova Scotia prior to April 1, 2026 , are subject to the additional vaping duty. For more information, refer to the excise duty notice EDN95: Coordinated Vaping Duty System .\nCurrencies\n6. All amounts expressed in this memorandum are in Canadian dollars.\nHealth Canada: Compliance\n7. Manufacturers, importers and sellers of vaping products must also comply with the Tobacco and Vaping Products Act and the Canada Consumer Product Safety Act . For more information, refer to Vaping compliance and enforcement .\nScope of the excise duty framework for vaping products\n8. The excise duty framework for vaping products applies on vaping products imported into or manufactured in Canada and intended for the Canadian duty-paid market, whether or not they contain nicotine.\n9. Vaping products that do not meet the Excise Act, 2001 definition of a vaping product are not subject to the excise duty framework. For example, vaping substances that contain tobacco or any cannabis and, reusable vaping devices (for example, vaping pens) that do not contain a vaping substance, do not meet the definition of a vaping product, and as such are not subject to the excise duty framework.\n10. A person who manufactures vaping products in Canada or who imports packaged vaping products for stamping, with the exception of manufacturing for their personal use, must apply to the Canada Revenue Agency ( CRA ) for a vaping product licence. Such persons must meet specific eligibility criteria to obtain a vaping product licence under the Excise Act, 2001 .\n11. A person who only imports stamped packaged vaping products into the Canadian duty-paid market, must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps for their products.\n12. Vaping product licensees and vaping prescribed persons are also required to register with the CRA for the vaping stamping regime. All vaping products entering the Canadian duty-paid market are required to be packaged and stamped with a vaping excise stamp.\n13. The jurisdiction of Nova Scotia was added to the jurisdictions of Ontario, Quebec, the Northwest Territories, Nunavut, Alberta, Manitoba, New Brunswick, Yukon and Prince Edward Island to the coordinated framework, under which an additional vaping duty equal to the federal vaping duty rate is applied to the vaping products that are for consumption, use or sale to consumers in the specified vaping province. For example, the additional vaping duty would be applicable if the vaping products are imported in Saskatchewan but are destined for sale to consumers in Ontario (as indicated by Ontario vaping excise stamp affixed to the package).\n14. Only the vaping duty will apply for vaping products that are destined for sale in a non-specified vaping province, while the additional vaping duty will apply in addition to the vaping duty for vaping products that are destined for sale in a specified vaping province.\n15. A peach-coloured Canada vaping excise stamp is required for vaping products that are destined for sale in a non-specified vaping province, while a province-specific vaping excise stamp is required when the vaping products are destined for sale in a specified vaping province.\n16. Packaged but unstamped vaping products could be imported by a vaping product licensee for the purposes of stamping in Canada.\n17. A flow chart representing how the excise duty framework applies to the importation of vaping products is found in Appendix C: Excise duty framework for the importation of vaping products of this memorandum.\nLicensing requirements\nVaping product licence\n18. A person must apply to the CRA for a vaping product licence under paragraph 14(1)(f) of the Excise Act, 2001 if they are manufacturing vaping products in Canada or importing packaged vaping products for stamping. This licence also allows a vaping product licensee to import non-duty-paid vaping products into Canada, for further manufacturing, stamping, re-working or destruction.\n19. Upon meeting the eligibility criteria, the CRA will send a letter to the applicant to confirm their CRA vaping product licence approval and give them their new excise duty program account number.\n20. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping product licence: Exceptions\n21. A person does not have to apply for a vaping product licence under the Excise Act, 2001 if they:\n- are not manufacturing vaping products in Canada\n- are not importing packaged vaping products for stamping\n- are importing vaping products only for their personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- are only importing stamped packaged vaping products into Canada (that is, they do not manufacture vaping products in Canada). In such case, the person must apply to the CRA to be a vaping prescribed person in order to obtain vaping excise stamps (refer below)\n22. A vaping product licence is not required if a person is strictly handling or selling stamped products. Being a vaping prescribed person may be required.\n23. A vaping product licence is not required if a person is strictly transporting vaping products on behalf of a vaping product licensee, an excise warehouse licensee or accredited representative, in accordance with the Excise Act, 2001 .\nExcise warehouse licence\n24. An importer who imports vaping products in Canada for export or for sale to an accredited representative (that is, vaping products not intended for the Canadian duty-paid market), also requires an excise warehouse licence. Under the Excise Act, 2001 , vaping products destined for export or for sale to an accredited representative that are packaged but not stamped, must be marked with prescribed markings and entered into the licensee's excise warehouse. For more information, refer to the excise duty notice EDN79: Obtaining and renewing a vaping product licence .\nVaping prescribed person\n25. An importer who is only importing stamped packaged vaping products into Canada is required to become a vaping prescribed person with the CRA in order to obtain vaping excise stamps. Upon meeting the eligibility criteria, the CRA will send a letter to the person to confirm they meet the conditions to be a vaping prescribed person and give them their new excise duty program account number.\n26. For more information, refer to the excise duty notice EDN81: Becoming a vaping prescribed person .\nVaping prescribed person: Exception\n27. Under paragraph 158.47(2)(c) of the Excise Act, 2001 and subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations , a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, is not required to be a vaping prescribed person.\nCarriers\n28. As per section 1.4 of the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped , a person may possess a vaping product that is not stamped if the person is authorized by an officer under section 19 of the Customs Act to transport vaping products that have been reported under section 12 of that Act and is acting in accordance with that authorization. The goods may have a First Port of Arrival ( FPOA ) release or move in bond to a sufferance warehouse that is authorized to accept vaping products. For more information, refer to the series Memoranda D3: Transportation and to the Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped .\nRegistration for the vaping stamping regime\n29. Under the Excise Act, 2001 , the following persons are required to register for the vaping stamping regime in order to purchase vaping excise stamps:\n- a vaping product licensee who manufactures vaping products in Canada or who imports vaping products for stamping in Canada\n- a vaping prescribed person importing stamped, packaged vaping products into the Canadian duty-paid market\n30. A person can register for the vaping stamping regime at the same time as they apply for a vaping product license or as a vaping prescribed person under the Excise Act, 2001 . The CRA will send the applicant a letter to confirm their registration and provide instructions on how to purchase stamps.\n31. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nRegistration for the vaping stamping regime: Exceptions\n32. Under the Excise Act, 2001 , the following persons are not required to register for the vaping stamping regime:\n- a vaping product licensee who packages only vaping products for export outside Canada\n- a vaping product licensee who packages only vaping product drugs that have been assigned a drug identification number under the Food and Drug Regulations\n- a vaping product licensee who packages only vaping products to be sold to an accredited representative for their official or personal use\n- a vaping product licensee who does not package vaping products in the smallest package in which they are sold to the consumer\n- a person who imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units, as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n33. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nVaping excise stamps: Order process\n34. An importer must be approved by the CRA to purchase vaping stamps ( peach-coloured Canada vaping excise stamps and province-specific vaping excise stamps). For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products\n35. All packaged vaping products entering the Canadian duty-paid market must bear a vaping excise stamp, unless one of the exceptions mentioned in Stamping of vaping products: Exceptions applies.\n36. If the package is intended for sale in a non-specified vaping province, it must be stamped with a peach-coloured Canada vaping excise stamp. Effective July 1, 2024 , if the packaged vaping product is destined for the duty-paid market of a specified vaping province, it must be stamped with a province-specific vaping excise stamp. For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n37. Vaping products imported and intended to be stored in a particular specified vaping province for further distribution in another specified province can bear the province-specific vaping excise stamp of that other province.\n38. As per section 158.47 of the Excise Act, 2001 , vaping products that are being imported into Canada and entering the Canadian duty-paid market must be packaged and have a vaping excise stamp affixed to the products before they can be released under the Customs Act unless they are being imported by a vaping product licensee for further manufacturing or stamping by the licensee.\n39. As per section 158.51 of the Excise Act, 2001 , Non-Compliant Imports, if a vaping product licensee or a vaping prescribed person imports a vaping product intended for the Canadian duty-paid market, that is packaged and not stamped, when it is being reported to the CBSA, it shall be placed in a sufferance warehouse for the purpose of being stamped by the importer or owner of the imported vaping product.\n40. As per section 158.511 of the Excise Act, 2001 , if a vaping product licensee imports a packaged vaping product for stamping, the vaping product licensee shall, immediately after the vaping product is released under the Customs Act , deliver the vaping product to its premises for stamping.\n41. Section 4.2 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations requires that the stamp be affixed:\n- in a conspicuous place on the package\n- in a manner that seals the package\n- in a manner that the stamp remains affixed to the package after the package is opened\n- in a manner that does not interfere with the stamp's security features\n- in a manner that does not obstruct any information required by or under an Act of Parliament to appear on that package\n42. Vaping stamp example: peach-coloured Canada vaping excise stamp.\nImage description Stamp components (clockwise from top left): stamp type: vaping/vapotage anti-copy line work jurisdiction indicator unique identifier duty-paid status: Duty paid – Canada – Droit acquitté intaglio latent image colour shift ink\n43. For more information, refer to the excise duty notice EDN80: Overview of vaping excise stamps .\nStamping of vaping products: Exceptions\n44. The following vaping products are not required to bear a vaping excise stamp:\n- Unstamped vaping products that are imported by a vaping product licensee for further manufacturing or stamping by the licensee. In this situation, the vaping product would be required to be stamped by the licensee before entering the Canadian duty-paid market. Vaping products must be stamped before the end of the second calendar month following the month in which the licensee packages the vaping product or that the product has been released by the CBSA.\n- Vaping products entered into an excise warehouse to be exported or sold to an accredited representative for their official or personal use, not destined for the Canadian duty-paid market.\n- Vaping products that are vaping product drugs that are assigned a drug identification number under the Food and Drug Regulations .\n- Vaping products that are re-imported by a vaping product licensee for re-work or destruction in a manner approved by the CRA.\n- Vaping products that are imported by an individual for personal use within prescribed limits as per subsection 5.01 of the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations (the limit is 5 units).\nImportation of unstamped vaping products: Not destined for the Canadian duty-paid market\nExcise warehouse\n45. When imported packaged vaping products not destined for the Canadian duty-paid market are not stamped (intended for export or for sale to an accredited representative) they must immediately be marked as per section 8 and section 9 of the Stamping and Marking of Tobacco, Cannabis, and Vaping Product Regulations , and entered into an excise warehouse.\n46. Only imported packaged, unstamped and marked vaping products can enter an excise warehouse and, exclusively for export, for sale to accredited representatives, or to be delivered to another excise warehouse (not destined for the Canadian duty-paid market).\n47. An excise warehouse does not allow for the deferral of vaping duty and imported vaping products cannot be removed from an excise warehouse for re-work or destruction.\n48. The excise warehouse licence number must be indicated on the customs reporting documentation at the time the imported goods are reported to the CBSA to obtain release under the Customs Act . These goods must be entered into the excise warehouse immediately after release from the CBSA.\n49. The excise warehouse licence number must be input in the Special Authority Permit field of the Commercial Accounting Declaration (CAD). The required excise warehouse licence format that must be submitted is either 99-XXX-99999 or 99-XX-99999 . All digits must be input in the Special Authority Permit field of the CAD. For example, if the licence is 99-EWL-1 then the number to go in the Special Authority Permit field is 99-EWL-00001 .\nCustoms bonded warehouse\n50. Only imported packaged, unstamped and marked vaping products can enter a customs bonded warehouse and, exclusively for export, or for sale to accredited representatives. For more information, refer to Memorandum D7-4-4 : Customs bonded warehouses .\nImportation of unstamped vaping products or bearing a stamp not corresponding to the declaration: Destined for the Canadian duty-paid market\n51. When imported packaged vaping products destined for sale in a non-specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a peach-coloured Canada vaping excise stamp\n52. When imported packaged vaping products destined for sale in a specified province are not stamped at the time of report to the CBSA, the products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- entered into a customs sufferance warehouse where the vaping product licensee or the vaping prescribed person will stamp the vaping products with a province-specific vaping excise stamp\n- entered into the premises of a vaping product licensee where the licensee will stamp the vaping products with a province-specific vaping excise stamp\n53. When imported, stamped, packaged vaping products destined for sale in a specified province do not bear the vaping excise stamp for that specified vaping province at the time of report to the CBSA, they cannot be entered into a customs sufferance warehouse for stamping with the vaping excise stamp corresponding to the specified province declared to the CBSA on import documents. The products will either be:\n- exported\n- abandoned to the Crown under section 36 of the Customs Act\n- accounted for according to the vaping excise stamp that is affixed to the products when they are imported as per paragraphs 61 and 62 of this memorandum, and shall be sold in a province corresponding to that stamp\n54. The vaping duty and the additional vaping duty (if applicable) have to be paid to the CBSA when the vaping products are stamped in a sufferance warehouse, and have to be paid to the CRA if they are stamped in Canada in the premises of a vaping product licensee.\n55. If a vaping product licensee imports packaged vaping products for stamping but does not stamp the vaping products before the end of the particular calendar month that is the second calendar month following the calendar month in which the vaping products are released under by the CBSA, then the vaping product licensee must enter the vaping products into its excise warehouse before the end of the particular calendar month.\n56. Importers can apply to the CBSA to obtain their own customs sufferance warehouse licence. Applicants must meet all regulatory requirements set out in the Customs Sufferance Warehouse Regulations in order to be issued a customs sufferance warehouse licence. However, a customs sufferance warehouse licence will not be issued to applicants seeking to only stamp vaping products in the warehouse facility.\n57. Unstamped packaged vaping products can also be delivered to an existing customs sufferance warehouse in accordance with mode of transport. For more information, refer to Memorandum D4-1-4 : Customs sufferance warehouses , at the link found in the Related links section of this memorandum.\n58. To enter the sufferance warehouse where goods are stored, written authorization from the CBSA or the attendance of a CBSA officer is required for any person other than an employee of the sufferance warehouse or an employee of a carrier engaged in the delivery of goods to or the removal of goods from the sufferance warehouse. For more information, refer to Memorandum D4-1-4 .\n59. Vaping products constitute a prescribed class of goods that are forfeited if they are not removed from a customs sufferance warehouse within 14 days after they were reported to the CBSA under section 12 of the Customs Act . For more information, refer to the Customs Sufferance Warehouses Regulations and to Memorandum D4-1-7 : Extension of time limits for the storage of goods .\n60. Special services charges will be applied when an officer is asked to verify that packages in a customs sufferance warehouse have been stamped in accordance with the Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations . For more information, refer to Memorandum D1-2-1 : Special services .\nVaping duty and additional vaping duty: Relieved or not payable\n61. There are limited circumstances where the vaping duty is relieved or not payable with respect to vaping products. The Excise Act, 2001 provides exceptions where the vaping duty is relieved or not payable on importation of vaping products. Such exceptions are as follows:\nVaping products imported by a vaping product licensee Subsection 158.47(2) provides that an imported vaping product is exempted from stamping or packaging before release under the Customs Act for entry into the Canadian duty-paid market if the product is imported by a vaping product licensee for further manufacturing or for stamping by the licensee. Vaping products imported for personal use As per subsection 158.62(2) of the Excise Act, 2001 , vaping duty and additional vaping duty are relieved on the importation of vaping products by an individual for their personal use to the extent that the quantity of the products imported exceeds the quantity permitted under Chapter 98 of the List of Tariff Provisions set out in the schedule to the Customs Tariff to be imported without the payment of duties, as defined in Note 4 to that Chapter. The quantity permitted to be imported duty free is one unit. Importation for re-working or destruction As per subsection 158.64 of the Excise Act, 2001 , the duties imposed under paragraphs 158.57(b) and 158.58(b) of that Act are relieved on a stamped vaping product that was manufactured in Canada by a vaping product licensee and that is imported for re-working or destruction in accordance with section 158.53 of that Act. Other circumstances Section 158.66 of the Excise Act, 2001 provides certain circumstances where the vaping duty and the additional vaping duty on vaping products is not payable, including vaping products that meet the definition of a vaping product drug or are imported for analysis by a vaping product licensee with approval from the CRA.\nImportation of stamped vaping products: Destined for the Canadian duty-paid market\nVaping duty and additional vaping duty (if applicable): Payable\n62. Vaping duty is imposed under section 158.57 of the Excise Act, 2001 on vaping products manufactured in Canada or imported into Canada in the amount determined under Schedule 8 to that Act. Vaping duty is paid to the CBSA on vaping products that bear the peach-coloured Canada vaping excise stamp when they are imported.\n63. An additional vaping duty in respect of a specified vaping province is imposed under section 158.58 of the Excise Act, 2001 , on vaping products imported in Canada, if the vaping products are destined for sale for the specified province's duty-paid market. The amount of additional duty in respect of vaping products in a specified vaping province is equal to the amount determined in respect of the vaping products under Schedule 8 to that Act. Vaping duty and additional vaping duty are to be paid to the CBSA on vaping products that bear the province-specific vaping excise stamp when they are imported. All products stamped with a province-specific stamp, are subject to the additional vaping duty.\nExample: A package of 4 vaping pods (each pod containing 1.5 ml) is imported in Saskatchewan, destined for the Ontario market (as indicated by the Ontario vaping excise stamp affixed to the package). Effective July 1, 2024 , products destined for the Ontario market are subject to the additional vaping duty. The package is subject to vaping duty in the total amount of $8.96 ([$1.12 in vaping duty plus $1.12 in additional vaping duty per 1.5 ml pod] × 4). For more information, refer to excise duty notice EDN95: Coordinated Vaping Duty System .\n64. As per subsection 158.59 of the Excise Act, 2001 , the vaping duty and the additional vaping duty in respect of an imported vaping product shall be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under the Customs Act , as if the tax was a customs duty levied on the vaping product under the Customs Tariff . The Customs Act applies with any modifications that the circumstances require.\n65. In the case of imported vaping products, the importer, owner or other person who is liable under the Customs Act to pay duties levied under section 20 of the Customs Tariff is required to pay the vaping duty and the additional vaping duty imposed at the time of accounting to the CBSA. In the case of packaged vaping products that are imported by a vaping product licensee for stamping, the vaping duty and the additional vaping duty are payable by the vaping product licensee at the time they are stamped to the CRA. For more information, refer to the section Reporting and accounting for vaping products of this memorandum.\nRates of vaping duty and additional vaping duty\n66. Effective July 1, 2024 , the rates of vaping duty imposed on liquid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 miilitres (ml), or fraction thereof, for the first 10 ml of vaping substance in the vaping device or immediate container\n- $1.12 per 10 ml, or fraction thereof, for amounts over the first 10 ml\n67. Effective July 1, 2024 , the rates of vaping duty imposed on solid vaping products under section 158.57 of the Excise Act, 2001 are:\n- $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance in the vaping device or immediate container\n- $1.12 per 10 g, or fraction thereof, for amounts over the first 10 g\n68. Effective July 1, 2024 , rates of additional vaping duty imposed under section 158.58 of the Excise Act, 2001 in respect of a specified vaping province are equal to the amounts determined above. The Coordinated Vaping Product Taxation Agreements ( CVPTA s) stipulate that the tax bases for the vaping duty and for the additional vaping duty in respect of a specified province are to remain identical.\n69. The vaping duty and the additional vaping duty are calculated on the quantity of vaping substance contained within each individual device or immediate container, not on the total quantity contained in a package.\n70. For more information, refer to the excise duty notice EDN82: Calculation of vaping duty .\nValue for tax\n71. The value for tax of the vaping product is the formula A plus B.\nA Value of the vaping product as it would be determined under sections 48 to 53 of the Customs Act (that is, value for duty). B Any duties and taxes payable related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act, 2001 or the Special Import Measures Act , etc.), other than the GST/HST and provincial sales tax.\nGST/HST and provincial sales tax\n72. The GST/HST is applicable to the value for tax of the vaping product (as per the rules set out in the Excise Tax Act ) as calculated above.\n73. When a provincial sales tax is applicable, it applies also to the value for tax of the vaping product and to the applicable GST.\n74. For more information, refer to Memorandum D2-3-6 : Non-commercial provincial tax collection programs .\nOther duties and taxes payable: When vaping duty and additional vaping duty are not payable\n75. All applicable duties and taxes related to customs (for example, under the Customs Tariff , the Excise Tax Act , the Excise Act 2001 , or the Special Import Measures Act , etc.), inclusive of the GST/HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a vaping product even when vaping duty and additional vaping duty are not payable.\nIllustrative examples\n76. For examples on the calculation of the vaping duty and other duties and taxes, refer to Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST of this memorandum.\nTariff classification numbers\n77. A lists of goods that may be subject to the excise duty framework for vaping products at the time of issuance of this memorandum, accompanied with their respective tariff classification numbers, can be found in Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp of this memorandum.\nRulings\n78. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1 : National customs rulings , Memorandum D11-11-3 : Advance rulings for tariff classification and Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements .\nReporting and accounting for vaping products\nCourier Low Value Shipment ( CLVS ) Program\n79. Vaping products are regulated under the Tobacco and Vaping Products Act , Canada Consumer Product Safety Act and Food and Drugs Act and, therefore, are excluded from the CLVS Program. For more information, refer to Memorandum D17-4-0 : Courier Low Value Shipment Program .\nPostal stream\n80. Vaping products that are commercial goods or casual goods are eligible for importation in the postal stream. For more information, refer to Memorandum D5-1-1 : International mail processing .\nCasual goods ( non-commercial )\n81. The accounting of vaping products which are casual goods follows the same process as any other casual goods. Casual goods means, for the purposes of this memorandum, 5 units or less of vaping products imported into Canada for personal use. Effective July 1, 2024 , the additional vaping duty was imposed on vaping products that are imported by an individual for their personal use, if the individual is a resident in a specified vaping province. Importers should be prepared to present on demand to the officer any relevant documentation, as would be the case for any other goods. Officers will determine if the vaping duty and the additional vaping duty are applicable and proceed with the necessary calculations. For more information, refer to Memorandum D17-1-3 : Casual importations and to the relevant memorandum in the series Memoranda D2: International travel .\nPersonal exemptions\n82. For more information on duty and tax free importation and limits on importation of vaping products accompanied by the traveller (whether taxed or not), refer to the relevant memorandum in the series Memoranda D2: International travel .\nCommercial goods\n83. Reporting and accounting of vaping products that are commercial goods where the vaping duty is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Commercial goods means goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. For more information, refer to the series Memoranda D17: Accounting and release procedures .\n84. Importers of vaping products must ensure that the appropriate and valid CRA vaping licence number or the letter of endorsement is available at the time of report when requested by the CBSA. When requested, the valid CRA vaping licence number or the letter of endorsement must be provided to the CBSA.\n85. When the proof of the valid CRA vaping licence number or the letter of endorsement cannot be provided to the CBSA upon request, the vaping products may have to be exported, abandoned to the Crown or destroyed.\n86. When accounting for vaping products, the importer should complete the CAD, using the same method as it would normally. This includes correctly determining the proper tariff classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will be calculated on a separate line.\n87. An importer must pay all customs duties, GST/HST and vaping duty at the time of accounting (deferral of the amount equivalent to vaping duty is not allowed for vaping products). For more information, refer to the Duties and taxes calculation section of this memorandum.\n88. The CBSA may require supporting documentation for the importation of a vaping product meeting conditions from one of the exceptions mentioned above that is claimed by the importer. If, at the time of accounting of the products (that is, when the products have been released from the CBSA), the required supporting document is not valid or is not provided to the CBSA when required, in respect of the particular importation, and that the vaping duty would be payable in the absence of such proof, then the vaping duty would apply.\nCSA importers (Customs Self-Assessment Program)\n89. Vaping products are considered eligible goods for the purposes of CSA importers. RSF code 49435 ( excise tax/duties vaping products ) should be used in Form E648: CSA Revenue Summary. For more information, refer to Memorandum D23-3-1 : Customs Self-Assessment Program for importers .\nAccounting for commercial goods: Vaping duty payable and additional vaping duty non applicable\n90. To account for vaping products where the vaping duty is payable on importation, the importer must select the appropriate excise code from the Excise tax code scroll down menu. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table below for a list of applicable excise codes when the vaping duty is payable). Code V01 and V15 are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in CAD.\nTable 1: Excise code of vaping duty payable Excise code Vaping duty payable V01 Stamped vaping products – liquid – federal duties only V15 Stamped vaping products – solid – federal duties only\nExample 1\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping product that has a value for duty of $50. The vaping products are not for consumption, use or sale to consumers in a specified vaping province. Excise tax code V15 – Stamped vaping products – solid – federal duties only is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 7.84 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 57.84 in the GST field the it shows 2.89 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 10.73\nAccounting for commercial goods: Vaping duty and additional vaping duty payable\n91. To account for vaping products where both the vaping duty and the additional vaping duty are payable on importation, the importer must insert the correct tariff classification number in the appropriate field, select the relevant excise code for the vaping duty and select the appropriate jurisdiction in the Destination Province field. This code is based on whether the goods are liquid (ml) or solid vaping product (g) (refer to table 2 below for a list of applicable excise codes when the vaping duty and the additional vaping duty are payable). The vaping duty and the additional vaping duty codes are set as Accept Rates, which means that the importer needs to manually calculate the duty and enter amount in the Net Excise Duty amount field in the CAD.\nTable 2: Administrative codes: Additional vaping duty payable Province or territory Excise code: Solid vaping products Excise code: Liquid vaping products Ontario V16 V02 Quebec V17 V03 Nunavut V18 V04 Northwest Territories V19 V05 Alberta V21 V07 Manitoba V22 V08 Nova Scotia V23 V09 New Brunswick V26 V12 Prince Edward Island V27 V13 Yukon V28 V14\nExample 2\nThe example below shows a commercial importation of a 30-gram bottle of solid vaping products that has a value for duty of $50. The vaping products are for consumption, use or sale to consumers in Ontario (a specified vaping province), even if the goods are imported via another province. Excise tax code V16 – Stamped vaping products – solid – federal and provincial duties – ON is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2024-12-19 in the field Tariff Treatment it shows 002 in the field Destination Province it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 15.68 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 65.68 in the GST field the it shows 3.28 in the PST/HST/ field Amount it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 18.96\nAccounting for commercial goods: Vaping duty and additional vaping duty relieved or not payable\n92. To account for vaping products where the importer or the goods meet the conditions of one of the exceptions mentioned in the Vaping duty relieved or not payable on importation section above, the importer must enter the correct tariff classification number and also include the appropriate excise code from the Excise tax code scroll down menu. This excise code is based on the exception being claimed and indicates why the vaping duty is relieved or not payable (refer to table below for a list of applicable excise codes when an exception is being claimed).\nTable 3: Excise code of vaping duty exceptions Excise code Vaping duty exceptions V29 Vaping product drug - liquid V30 Vaping product drug - solid V31 Personal importation within the prescribed limit - liquid V32 Personal importation within the prescribed limit - solid V33 Imported by a vaping product licensee for stamping on their premises - liquid V34 Imported by a vaping product licensee for stamping on their premises - solid V35 Imported by a vaping product licensee for further manufacturing on their premises - liquid V36 Imported by a vaping product licensee for further manufacturing on their premises - solid V37 Imported by a vaping product licensee for destruction - liquid V38 Imported by a vaping product licensee for destruction - solid\nExample 3\nThe example below is a commercial importation of a 30-gram bottle of vaping liquid that has a value for duty of $50. In this example, the product is unstamped, unpackaged and imported by a vaping product licensee for further manufacturing on their premises - liquid. Excise code V35 is selected to relieve the vaping duty and the additional vaping duty. Excise tax code V35 - VPL - for further manufacturing on their premises - liquid is selected.\nWhen completing your CAD, complete all of the applicable fields. Below is an example of a PDF version of a CAD once completed.\nImage description In this example of CAD: in the C. Ln N. field it shows 00001 in the Classification No field it shows 2404.19.00.00 in the Classification Description field it shows Products containing tobacco in the Narrative Description field it shows Vaping products in the Quantity field it shows 0.030 in the Unit of Measure field it shows KGM in the Country of Origin field it shows AL in the Place of Export field it shows CA in the Direct Shipment Date field it shows 2025-05-20 in the Tariff Treatment field it shows 002 in the Destination Province field it shows ON in the Value for Currency Conversion field it shows 50.00 in the Currency field it shows CAD in the Exchange Rate field it shows 1.00000000 in the Value for Duty field it shows 50.00 in the Customs Duty field it shows 0.00 in the Excise Tax field it shows 0.00 in the Excise Duty field it shows 0.00 in the Surtax field it shows 0.00 in the Anti-Dumping field it shows 0.00 in the Safeguard field it shows 0.00 in the Countervailing field it shows 0.00 in the Value for Tax field it shows 50.00 in the GST field it shows 2.50 in the PST/HST/ Amount field it shows 0.00 in the Provincial Alcohol Tax field it shows 0.00 in the Provincial Tobacco Amount field it shows 0.00 in the Alcohol Percent field it shows 0 in the Provincial Cannabis Excise Duty field it shows 0.00 in the Line Total Duties and Taxes field it shows 2.50\nAdditional information on report and accounting\n93. For more information regarding the report and the accounting for commercial goods and for casual goods (non-commercial), refer to the series Memoranda D17: Accounting and release procedures .\nReturn and sale of vaping products\n94. Section 117 of the Customs Act does not allow the return of vaping products unless the goods were seized in error.\n95. Section 119.1 of the Customs Act allows the Minister to sell forfeited vaping products to a person with the appropriate license under the Excise Act, 2001 .\nReporting and remitting the vaping duty and the additional vaping duty to Canada Revenue Agency\n96. A vaping product licensee must file the Form B600: Vaping duty and information return , monthly, to report their manufacturing activities (including inventories) and, if applicable, vaping duty and additional vaping duty payable.\n97. A vaping prescribed person who imports packaged vaping products is required to file the Form B601: Vaping information return: Prescribed person , monthly, to report usage of vaping excise stamps.\n98. For more information, refer to Reporting and remitting the excise duty on vaping products .\nCorrections, refunds, drawbacks, re-determinations and further re-determinations\n99. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90 day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has, or was deemed to have had, specific information that a declaration is incorrect. Failure to correct incorrect declarations may result in the assessment of an Administrative Monetary Penalty (AMP) and interest. For more information, refer to the Administration and enforcement section of this memorandum.\n100. Corrections to declarations and requests for refunds on commercial goods are to be made on the CAD, in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty , Memorandum D6-2-3 : Refund of duties and Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\n101. Where an amount of vaping duty on commercial goods is to be refunded to the importer or is to be paid to the CBSA, the CBSA will issue a Statement of Adjustment ( SOA ), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA.\n102. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on commercial goods, on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of vaping duty.\n103. Drawback is available for customs duty and vaping duty when imported vaping products released from the CBSA are duty-paid and are exported, or are sold to accredited representatives. A drawback claim, accompanied by waivers (since either the importer or exporter can claim but not both), can be filed with the CBSA. There can be no drawback of the amount equivalent to excise levied under the Customs Tariff when this amount has been paid under the Excise Act, 2001 (for example, entered into an excise warehouse immediately after release from CBSA). For more information, refer to Memorandum D7-4-2 : Duty Drawback Program .\n104. Where there is overpayment of vaping duty on casual goods ( non-commercial ) that was paid to the CBSA, an importer may submit Form B2G: CBSA informal adjustment request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid. The refund center will either deny or allow the refund. For more information, refer to Memorandum D6-2-6 .\nReview\n105. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty on commercial goods, an importer may request for a re-determination or further re-determination of origin, tariff classification or value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency .\n106. Following the denial or reject of an importer's refund or adjustment request on casual goods by the CBSA Casual Refund Centre, an importer may appeal this decision. For more information, refer to the Appeal process section of Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations .\nKeeping records\n107. Every vaping product licensee and vaping prescribed person is required, under subsection 206(1) of the Excise Act, 2001 , to maintain all records that are necessary to determine whether they are in compliance with that Act. This includes the amount of vaping products manufactured, received, used, packaged, sold and disposed of. Records must also support the information reported in respect of the possession and use of any vaping excise stamps issued.\n108. Records must be kept for a period of at least six years from the end of the last year to which they relate.\n109. For more information, refer to the excise duty memorandum EDM9-1-1 : General requirements for records .\nAdministration and enforcement\n110. The Customs Act legislative and administrative framework for importing and accounting including penalties, interest and enforcement action, will apply to vaping products until the time of release and to final accounting to the CBSA. After release from the CBSA, the provisions of the Excise Act, 2001 will apply as if the goods were domestic goods.\n111. The Excise Act, 2001 provides penalties for different circumstances of non-compliance related to the vaping duty and the vaping stamping regime. For more information, refer to the Excise Act, 2001 .\n112. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA. If non-compliance is encountered by the CBSA, in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest may be assessed, where applicable.\n113. For more information, refer to Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief , Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System , and the Customs Act .\nAdditional information\n114. For more on the vaping excise duty framework, refer to Excise duty on vaping products .", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Appendix A: Harmonized System reference list: Goods that may be subject to the vaping duty and to the vaping excise stamp", + "part": "", + "division": "", + "heading": "", + "text": "For the most up-to-date classification numbers, refer to the Customs Tariff .\nVaping products subject to the duty and stamp\nVaping product that is a vaping device that contains vaping substances 2404.12.00.00 – disposable, with vaping substance included that contains no tobacco but contains nicotine 2404.19.00.00 – disposable, with vaping substance included that contains no tobacco and no nicotine 8543.40.00.10 – reusable, with vaping substance included that contains nicotine 8543.40.00.90 – reusable, with vaping substance included that contains no nicotine Vaping products that are vaping substances in immediate containers 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine Vaping products that are vaping substances not in any vaping device or immediate container 2404.12.00.00 – without tobacco but with nicotine 2404.19.00.00 – without tobacco or nicotine\nVaping products not subject to the duty and stamp\nVaping substance that contains tobacco 2404.11.00.00 – containing tobacco Vaping substance that includes any cannabis 2404.19.00.00 – without tobacco or nicotine but containing any substances from cannabis Vaping device without any vaping substance 8543.40.00.90 – reusable, empty", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Appendix B: Examples of calculation of amounts of customs duty, vaping duty and GST", + "part": "", + "division": "", + "heading": "", + "text": "Example 1: Importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 millilitres (ml), or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $44.48 GST $2.22 Total (duties and taxes) $6.70\nNote: The vaping duty is calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.\nExample 2: Another importation of commercial goods where the vaping duty is payable and where the additional vaping duty is not applicable\nA 30-gram bottle of vaping solid.\nValue for duty $50 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 grams (g), or fraction thereof, for the first 10 g of vaping substance $1.12 per 10 g, or fraction thereof for amounts over the first 10 g ($5.60 for the first 10 g plus $2.24 for the next 20 g) $7.84 Sub-total (value for tax) $57.84 GST $2.89 Total (duties and taxes) $10.73\nExample 3: Importation of commercial goods where both the vaping duty and the additional vaping duty are payable\nA package containing 4 pods, with each pod containing 1.5 ml of vaping products liquid.\nValue for duty $40 Customs duty 0 Note: Such products are duty free. Vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Additional vaping duty $1.12 per 2 ml, or fraction thereof, for the first 10 ml of vaping substance ($1.12 × 4 pods of 1.5 ml each) $4.48 Sub-total (value for tax) $48.96 GST $2.45 Total (duties and taxes) $11.41\nNote: The vaping duty and the additional vaping duty are calculated on the quantity of vaping liquid contained in each individual pod, not on the total volume contained in the package.", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "Appendix C: Excise duty framework for the importation of vaping products", + "part": "", + "division": "", + "heading": "", + "text": "Packaged vaping products\nLicensing requirement 1\nIf the importer only imports stamped packaged vaping products intended for the Canadian duty-paid market (not manufacturing or stamping in Canada): vaping prescribed person ( VPP ) is required registration for the vaping stamping regime is required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option A Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting. Stamping requirement: Option B Vaping stamp is not required if: vaping products are packaged and will be stamped in Canada in the VPL premises vaping products are for export or for sale to an accredited representative or for transfer to an excise warehouse or customs bonded warehouse Note: These products must also contain prescribed markings. Vaping duty and additional vaping duty: They are relieved or not payable to the CBSA (duties will be payable to the CRA after the products are stamped in the VPL premises).\nLicensing requirement 2\nIf the importer is manufacturing or stamping vaping products in Canada: vaping product licence is required registration for the vaping stamping regime may be required excise warehouse licence is also required if the importer imports vaping products in Canada for export or for sale to an accredited representative Stamping requirement: Option B Refer to the option B of the Licensing requirement 1 above as it's the same option. Stamping requirement: Option C Proper vaping stamp is required prior to CBSA release If unstamped: products have to be exported, abandoned or entered a customs sufferance warehouse to be stamped If stamped with a stamp not corresponding to the specified province declared: products have to be exported, abandoned or sold in the province corresponding to that stamp Vaping duty and additional vaping duty: If applicable, they are payable to the CBSA at the time of accounting.\nLicensing requirement 3\nIf the importer only imports vaping products for personal use in quantities that do not exceed the prescribed limit of 5 units: VPL and VPP registration are not required registration for the vaping stamping regime is not required Stamping requirement: Option D Vaping stamp is not required. Vaping duty and additional vaping duty: They are relieved or not payable on only 1 unit under the personal exemption.\nFlow chart: Packaged vaping products\nUnpackaged vaping products\nLicensing requirements\nVaping product licence is required Registration for the vaping stamping regime is required Stamping requirements Vaping stamp is not required on unpackaged products imported for further manufacturing (the vaping stamp will be applied after the product is packaged by the licensee) Unpackaged goods cannot enter an excise warehouse; they must be packaged and contain prescribed markings Vaping duty and additional vaping duty: They are relieved on importation (they will be payable to CRA when stamped in Canada). (Refer to Additional information on report and accounting .)\nFlow chart: Unpackaged vaping products", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-3-2-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-3-2", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Consumer Product Safety Act\n- Customs Act\n- Customs Sufferance Warehouses Regulations\n- Customs Tariff\n- Excise Act, 2001\n- Excise Tax Act\n- Food and Drugs Act\n- Food and Drug Regulations\n- Foreign Missions and International Organizations Act\n- Non-residents ' Temporary Importation of Baggage and Conveyances Regulations\n- Regulations Respecting the Possession of Tobacco, Cannabis or Vaping Products That Are Not Stamped\n- Special Import Measures Act\n- Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations\n- Tobacco and Vaping Products Act\nRelated D memoranda\n- Memorandum D1-2-1 : Special services\n- Memoranda D2: International travel\n- Memoranda D3: Transportation\n- Memorandum D4-1-4 : Customs sufferance warehouses\n- Memorandum D4-1-7 : Extension of time limits for the storage of goods\n- Memorandum D5-1-1 : International mail processing\n- Memorandum D6-2-3 : Refund of duties\n- Memorandum D6-2-6 : Refund of duties and taxes on non-commercial importations\n- Memorandum D7-4-2 : Duty Drawback Program\n- Memorandum D7-4-4 : Customs bonded warehouses\n- Memorandum D11-4-16 : Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5 : Interest and penalty provisions: Determinations/ re-determinations , appraisals/re-appraisals, and duty relief\n- Memorandum D11-6-6 : Reason to believe and corrections to the declaration of origin, tariff classification or value for duty\n- Memorandum D11-6-7 : Request under section 60 of the Customs Act for a re-determination , a further re-determination or a review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1 : National customs rulings\n- Memorandum D11-11-3 : Advance rulings for tariff classification\n- Memoranda D17: Accounting and release procedures\n- Memorandum D17-1-3 : Casual importations\n- Memorandum D17-4-0 : Courier Low Value Shipment Program\n- Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\n- Memorandum D23-3-1 : Customs Self-Assessment Program for importers\nSuperseded D memoranda\nD18-3-2 dated June 25, 2025\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-10", + "current_to": "2026-03-10", + "citation": "Memorandum D18-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-3-2-eng.html" + }, + { + "id": "dmemo-D18-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of luxury vehicles\nKey content: Which vehicles are subject to the luxury tax; how luxury tax amounts are decided; special cases and exceptions; temporary importation; declaration and accounting; corrections, refunds and re-determinations\nKeywords: CARM, luxury tax, imported vehicles", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Date of effect Currency Scope of the luxury tax Prohibited goods Subject vehicle Tariff classification numbers Price threshold, taxable amount and amount of luxury tax Application framework Temporary importation under tariff item No. 9993.00.00 Supporting documents: Requirements Flow chart: Application of the luxury tax on importation Registration framework Declaration and accounting Rulings Corrections, refunds, re-determinations and further re-determinations Administration and enforcement Penalties under the Select Luxury Items Tax Act Additional information\n- Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax\n- Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST\n- Appendix C: Flow chart - Application of the luxury tax on importation\n- Appendix D: Luxury tax payable or not payable on importation\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- Withdraw subject vessels and subject aircraft from the application of the Select Luxury Items Tax Act\n- Reflect the changes made to the Select Luxury Items Tax Act effective on November 5, 2025\n- Update links\n- Move the flow chart and examples to specific appendixes\n- Add new tables to existing examples for importation of casual goods", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For a list of definitions of the words found in this memorandum, refer to paragraph 2(1) of the Select Luxury Items Tax Act .", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Date of effect\n1. The luxury tax came into effect on September 1, 2022 .\n2. Effective November 5, 2025 the luxury tax is no longer payable on subject aircraft and subject vessels. The luxury tax continues to be payable on subject vehicles priced or valued above $100,000 unless an exemption applies. For more information on the application of the luxury tax to subject vehicles, refer to Notice LTN2: Subject vehicles under the Select Luxury Items Tax Act .\nCurrency\n3. All amounts expressed in this memorandum are in Canadian dollars.\nScope of the luxury tax\n4. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000 (the price threshold). For more information, refer to the Price threshold, taxable amount and amount of luxury tax section of this memorandum.\n5. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle as set out in subsection 2(1) of the Select Luxury Items Tax Act . Such vehicles are broadly referred to as subject vehicles. Vehicles that do not meet these definitions are not subject to the luxury tax. For more information, refer to the Subject vehicle section of this memorandum.\n6. Certain persons are required to register with the Canada Revenue Agency (CRA) as registered vendors under the Select Luxury Items Tax Act . Such persons include manufacturers, wholesalers, retailers and importers of subject vehicles that are within the scope of the luxury tax regime and that are priced above the price threshold. For more information, refer to the Registration framework section of this memorandum.\nProhibited goods\n7. The importation into Canada of certain subject vehicles may be prohibited under tariff item No. 9897.00.00 of the schedule to the Customs Tariff . Exemption from the import restriction that relates to tariff item No. 9897.00.00 does not exempt a vehicle from other import restrictions that may apply. For example, Transport Canada and Environment and Climate Change Canada have vehicle standards and emissions requirements that must also be met. The onus rests with the importer to determine the overall compliance status of the vehicle prior to importing it. For more information about all aspects of vehicle admissibility, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles , to Memorandum D19-12-1: Importing Vehicles into Canada and to Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\nSubject vehicle\nSubject vehicle: Definition\n8. Subject vehicle means a motor vehicle that\n- is designed or adapted primarily to carry individuals on highways and streets,\n- has a seating capacity of not more than 10 individuals,\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations , that is less than or equal to 3,856 kg,\n- has a date of manufacture after 2018, and\n- is designed to travel with four or more wheels in contact with the ground.\n9. Examples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\nSubject vehicle: Exclusions\n10. Subject vehicle does not include:\n- an ambulance,\n- a hearse,\n- a motor vehicle that is clearly marked for policing activities,\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities,\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities, a refrigerator or ice box, a self-contained toilet, a heating or air-conditioning system that can function independently of the vehicle engine, a potable water supply system that includes a faucet and sink, and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine,\n- a motor vehicle that is registered before September 2022 with a government (refers to any Canadian or foreign government), and in respect of which possession was transferred to a user of the motor vehicle before September 2022.\nTariff classification numbers\n11. The Customs Tariff is updated at the beginning of each calendar year but for tariff classification reference purposes only at time of issuance of this memorandum, a list of goods that may be subject to the luxury tax, accompanied with their respective tariff classification numbers, is found in Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax of this memorandum. The list is not exhaustive and the classification numbers are provided for information purposes only. The importer should always consult the Customs Tariff in effect at the time of importation.\nPrice threshold, taxable amount and amount of luxury tax\nPrice threshold\n12. As per Section 9 of the Select Luxury Items Tax Act , the price threshold in respect of a subject vehicle is $100,000.\nThe taxable amount must exceed the price threshold for the luxury tax to apply.\nTaxable amount\n13. When calculating the luxury tax, the applicable GST / HST and provincial sales tax to the subject vehicle are not to be taken into account. In addition, any deduction for a trade-in or down payment does not reduce the taxable amount of a subject vehicle for the purposes of determining the applicable luxury tax.\n14. The amounts of any duties and taxes (e.g., customs duty, excise tax, etc.), other than the GST / HST and provincial sales tax, have to be included in the taxable amount for the purposes of determining the amount of luxury tax.\n15. As per paragraph 20(2) of the Select Luxury Items Tax Act , the taxable amount is determined by the formula in which A and B are added together where :\n- A is the value of the subject vehicle as it would be determined under sections 48 to 53 of the Customs Act , (i.e., value for duty) and\n- B is any duties and taxes payable related to customs (e.g., under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), other than the GST / HST and provincial sales tax.\nAmount of luxury tax\n16. As per section 34 of the Select Luxury Items Tax Act , the amount of luxury tax is calculated at the lesser of\n- 10 % of the taxable amount of the subject vehicle or\n- 20 % of the taxable amount above the price threshold of the subject vehicle\nGST/ HST and provincial sales tax\n17. The GST / HST and provincial sales tax, where applicable, are calculated on the Value for tax of the subject vehicle (as per the rules set out in the Excise Tax Act ). The Value for tax, for CBSA accounting purposes, is equal to the taxable amount plus the luxury tax as calculated above. Please refer to the examples in Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST .\n18. When a provincial sales tax is applicable, it applies to the Value for tax of the subject vehicle.\nDuties and taxes payable\n19. In addition to the luxury tax, all applicable duties and taxes related to customs (e.g. under the Customs Tariff , the Excise Tax Act or the Special Import Measures Act , etc.), inclusive of the GST / HST and of the provincial sales tax (if applicable), are payable in respect of the importation of a subject vehicle.\nIllustrative examples\n20. For examples of calculation of taxable amounts, amounts of luxury tax and GST , refer to Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST of this memorandum.\nApplication framework\nLuxury tax payable on importation\n21. As per subsection 20 (1) of the Select Luxury Items Tax Act , a person that is liable under the Customs Act to pay duty on an imported subject vehicle, or that would be so liable if the subject vehicle were subject to duty, must pay tax in respect of the subject vehicle in the amount determined under section 34 (Amount of luxury tax section of this memorandum) if the taxable amount of the subject vehicle exceeds the price threshold in respect of the subject vehicle, unless one of the exceptions mentioned in the Tax not payable on importation: Exceptions section of this memorandum applies.\nApplication of the Customs Act\n22. As per subsection 20(4) of the Select Luxury Items Tax Act , the luxury tax in respect of a subject vehicle is to be paid and collected under the Customs Act . In addition, interest and penalties are to be imposed, calculated, paid and collected under that Act, as if the tax were a customs duty levied on the subject vehicle under the Customs Tariff .\nTax not payable on importation: Exceptions\n23. Section 21 of the Select Luxury Items Tax Act provides exceptions where the luxury tax is not payable on importation of subject vehicles. Such exceptions are outlined in paragraphs 24 to 29:\nRegistered vendor\n24. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle is imported by a registered vendor in respect of that type of subject vehicle, according to article 21(1) of the Select Luxury Items Tax Act .\nWritten agreement for the sale prior to January 2022\n25. The luxury tax will not apply to the importation of a subject vehicle that has a taxable amount above the price threshold where a purchaser and a vendor have entered into a written agreement for the sale of the subject vehicle before January 2022 in the course of the vendor’s business of selling that type of subject vehicle.\nPreviously registered vehicles\n26. The luxury tax in respect of a subject vehicle that is imported is not payable if the subject vehicle has been registered with the Government of Canada or a province before the importation unless\n- the registration was done in connection with the importation and\n- the subject vehicle has never otherwise been registered with the Government of Canada or a province\nCertain police and military vehicles\n27. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is equipped for policing activities and imported by a police authority or a military authority or\n- the subject vehicle is equipped for military activities and imported by a military authority\nSpecial cases\n28. The luxury tax in respect of a subject vehicle that is imported is not payable if\n- the subject vehicle is classified under heading No. 98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the schedule to the Customs Tariff , to the extent that the subject vehicle is not subject to duty under that Act,\n- the subject vehicle is imported for the sole purpose of maintenance, overhaul or repair of the subject vehicle in Canada and neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- it is the case that the subject vehicle is a foreign-based conveyance, the importation of the subject vehicle was non-taxable by reason of the reference to heading No. 98.01 of the schedule to the Customs Tariff in paragraph (a) but the subject vehicle is diverted solely for maintenance, overhaul or repair in Canada, neither title to, nor beneficial use of, the subject vehicle is intended to pass, or passes, to a person in Canada while the subject vehicle is in Canada, and the subject vehicle is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;\n- the subject vehicle is a subject vehicle that is imported temporarily by an individual resident in Canada and the subject vehicle was last provided in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the subject vehicle is provided for a period of less than 180 days, immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and the subject vehicle is exported within 30 days after the importation, or\n- the subject vehicle would be classified under heading No. 98.02 of the schedule to the Customs Tariff to the extent that the subject vehicle would not be subject to duty under that Act if the definition conveyance in section 2 of the Temporary Importation of Conveyances by Residents of Canada Regulations were read as follows:\nConveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods.\n29. For more information on registered vendors, refer to the web page Luxury tax registration .\nTemporary importation under tariff item No. 9993.00.00\n30. Subject vehicles when imported temporarily under tariff Item No. 9993.00.00 of the schedule to the Customs Tariff may be relieved of the luxury tax under certain circumstances when they qualify as a special case in the section Special cases above.\n31. For more information, refer to Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item Number 9993.00.00) Regulations .\nSupporting documents: Requirements\n32. The CBSA may require supporting documentation for the importation of a subject vehicle meeting conditions from one of the exceptions mentioned above. Such documents may be a proof of valid registration number under the luxury tax regime or a written agreement for the sale prior to January 1, 2022 . When the CAD is submitted, the supporting documents must be available for review at the request of the CBSA . For more information, refer to the CRA website Luxury tax notices .\n33. If, at the time of accounting in respect of the particular importation, the required supporting documents are not in force or are not presented to the CBSA when required, the luxury tax becomes applicable.\nFlow chart: Application of the luxury tax on importation\n34. A flow chart regarding the application of the luxury tax is found in Appendix C: Flow chart - Application of the luxury tax on importation of this memorandum.\nRegistration framework\n35. Under section 50 of the Select Luxury Items Tax Act , there are certain circumstances where a person is required to register with the CRA Excise and Specialty Tax Directorate under the luxury tax regime. If required to register, a person must register as a registered vendor of the subject vehicle that they import. For more information, refer to Luxury tax registration .\n36. A registered vendor of a subject vehicle will be able to import subject vehicles without the luxury tax applying at the time of accounting.\nDeclaration and accounting\nCommercial goods\n37. The declaration and accounting of subject vehicles must be made in accordance with the same procedures and time limits prescribed for the purposes of duties, other taxes, and for the luxury tax, whether or not payable upon importation.\n38. When accounting for subject vehicles, the importer should complete a CAD , using the same method as it would normally when accounting for goods. This includes correctly determining the proper classification number and calculating the regular duties and taxes. If provincial taxes are applicable, this will also be calculated as per the normal procedures.\nLuxury tax payable on importation\n39. To account for subject vehicles where luxury tax is payable on the importation, the importer must include the appropriate excise tax code in the CAD . This code is based on the method used to calculate the luxury tax when no other excise tax applies. (see table below for a list of applicable excise tax codes when only the luxury tax is payable).\nLuxury tax payable Excise tax code 20% of the taxable amount above $100,000 of the vehicle E60 10% of the taxable amount of the vehicle E61\n40. When other excise taxes apply in addition to the luxury tax on the imported goods, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD (see Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System for a list of all applicable excise tax codes when the luxury tax is payable in addition to other excise taxes).\n41. When, on imported goods, provincial taxes are applicable in addition to the luxury tax, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\n42. For examples when the Luxury tax is payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nLuxury tax not payable on importation\n43. To account for subject vehicles where the importer or goods meet one of the exception conditions mentioned above, when the luxury tax is not payable on the importation and when the goods are not subject to excise taxes, the importer must select the appropriate excise tax code in the CAD. This code is based on the luxury tax exception being claimed and indicates why the luxury tax is not payable (see table below for a list of applicable excise tax codes when an exception is being claimed).\nLuxury tax exception Excise tax code Registered Vendor E66 Other exceptions outlined in this memorandum that are not covered under codes 66 E69\n44. When the luxury tax is not payable on the importation and when other excise taxes are not payable (conditionally not applicable), the importer must select the appropriate excise code that reflects the applicable combination of taxes exceptions in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax and the other excise taxes are not payable. Refer to Appendix C: Excise exemptions , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n45. When the luxury tax is not payable on the importation but when other excise taxes are payable, the importer must select the appropriate excise code that reflects the applicable combination of taxes in the CAD . This code is based on the exceptions being claimed and indicates why the luxury tax is not payable and why the other excise taxes are payable.\n46. For the list of all applicable excise tax codes when the luxury tax is not payable and when other excise taxes are payable or not, refer to Appendix B: Excise taxes , in Memorandum D18-5-1: Coding Excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system .\n47. For examples when the Luxury tax is or is not payable on importation of commercial goods, refer to Appendix D: Luxury tax payable or not payable on importation of this memorandum.\nCasual goods (non-commercial)\n48. Declaration and accounting of subject vehicles that are casual goods where the luxury tax is, or is not, payable on importation, is made in the same way and within the same prescribed time that customs duties and other taxes are, or are not, payable. Importers should be prepared to present on demand to the officer, any relevant documentation, as would be the case for any other good. Officers will determine if the luxury tax is applicable to the subject vehicle and proceed with the necessary calculations.\n49. When the luxury tax has already been paid, importers are encouraged to keep with the subject vehicle any documentation or copy of documentation, receipts and/or certificates, that demonstrates that the luxury tax has been paid.\nSpecial cases\n50. The luxury tax is payable in full when the subject vehicle is classified under tariff item Nos. 9806.00.00 and 9807.00.00.\n51. The Select Luxury Items Tax Act does not affect the establishment of the value for duty. This means that in cases where the subject vehicle cannot be classified under heading Nos. 98.04, 98.05 and 98.16, because the value for duty exceeds the amount specified for these headings, the value for duty is to be reduced in accordance with sections 83, 84 and 85 of the Customs Tariff . It is that reduced value that will be used to establish the taxable amount and allow the officer to determine if the subject vehicle is subject to the luxury tax, and if so, the amount of tax to be collected.\nAdditional information on declaration and accounting\n52. For more information regarding the declaration and the accounting for subject vehicles that are commercial goods and subject vehicles that are casual goods (non-commercial), refer to D Memoranda series: D17 - Accounting and Release Procedures .\nRulings\n53. Procedures for obtaining a ruling to confirm the origin, tariff classification or value for duty of goods are outlined in Memorandum D11-11-1: National Customs Rulings , Memorandum D11-11-3: Advance Rulings for Tariff Classification and Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements .\nCorrections, refunds, re-determinations and further re-determinations\nCommercial goods\n54. The obligation to make a correction to the incorrect declaration starts when the importer has reason to believe that a declaration of origin, tariff classification or value for duty is incorrect. The prescribed 90-day period to make a correction pursuant to section 32.2 of the Customs Act starts on the date that the importer has specific information that a declaration is incorrect.\n55. Corrections to declarations and requests for refunds are to be made on a CAD in the manner under the relevant provisions of the Customs Act , in accordance with the procedures outlined in Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty , the Memorandum D6-2-3: Refund of Duties , the Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations and the Memorandum D17-2-1: Adjusting Commercial Accounting Declarations .\n56. Where an amount of luxury tax is to be refunded to the importer or is to be paid to the CBSA , the CBSA will issue a Statement of Adjustment (SOA), which serves as a notice of refund or assessment, in response to an adjustment request, or in response to a review or re-determination initiated by the CBSA .\n57. A drawback shall not be granted in respect of the luxury tax.\nCasual goods (non-commercial)\n58. Where there is overpayment of luxury tax, an importer may submit Form B2G - CBSA Informal Adjustment Request to the appropriate CBSA Casual Refund Centre to request refund of the amount overpaid as per Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations .\nCommercial goods and casual goods (non-commercial)\n59. The CBSA may re-determine or further re-determine the origin, tariff classification or value for duty on its own initiative or in response to an adjustment request. In so doing, as with customs duties and taxes, the CBSA may assess any undeclared amount of luxury tax.\n60. As per subsection 22(1) of the Select Luxury Items Tax Act , determination of the tax status of a subject vehicle means a determination, re-determination or further re-determination that tax is, or is not, payable in respect of the subject vehicle.\n61. As per subsection 22(2) of the Select Luxury Items Tax Act , the determination of the tax status of a subject vehicle is considered to be the determination, re-determination or further re-determination, as the case requires, of the tariff classification of the subject vehicle (subject to subsections 22 (4) to (6) of the Select Luxury Items Tax Act , the Customs Act (other than subsections 67(2) and (3) and sections 68 and 70) and the regulations made under the Act apply, with any modifications that the circumstances require).\n62. As per subsection 22(3) of the Select Luxury Items Tax Act , the appraisal, re-appraisal or further re-appraisal of the value of a subject vehicle is considered to be the appraisal, re-appraisal or further re-appraisal, as the case requires, of the value for duty of the subject vehicle (subject to the Customs Act and the regulations made under the Act that apply, with any modifications that the circumstances require).\nRebate\n63. An importer seeking a rebate for luxury tax paid under sections 39, 40, 41, 42, and 43 of the Select Luxury Items Tax Act must submit an application for rebate to the CRA . For more information, refer to Luxury tax - Services and information .\nReview and Appeal\n64. Following a determination, re-determination or further re-determination of the origin, tariff classification or value for duty made by the CBSA , an importer may request for a re-determination or further re-determination of the origin, tariff classification, value for duty under the Customs Act . For more information, refer to Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency .\n65. As per subsection 22(4) of the Select Luxury Items Tax Act , in applying the Customs Act to a determination of the tax status of a subject vehicle, the references in that Act to the Canadian International Trade Tribunal are referred to the Tax Court of Canada.\nAdministration and enforcement\nExaminations and verifications\n66. The burden of proof lies with the importer to:\n- demonstrate that the goods are not subject to the luxury tax,\n- demonstrate that the importation is not prohibited and,\n- provide supporting documents when an exception applies.\n67. Importations may be subject to examination at the time of importation and to post-release verification for compliance with the origin, tariff classification, value for duty, and marking programs, and any other applicable programs or provisions administered by the CBSA . If non-compliance is encountered by the CBSA , in addition to assessments of any applicable duties and taxes, penalties may be imposed and interest will be assessed, where applicable.\n68. For more information, refer to Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief , Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS) , and the Customs Act .\nPenalties under the Select Luxury Items Tax Act\n69. The Select Luxury Items Tax Act provides penalties for different circumstances of non-compliance. The list of such penalties is found under Subdivision H of Select Luxury Items Tax Act .\nAdditional information\n70. For more information on the luxury tax program, refer to Luxury tax – Services and information .", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Appendix A: Harmonized System reference list—Goods that may be subject to the luxury tax", + "part": "", + "division": "", + "heading": "", + "text": "For the most up to date classification numbers, refer to the Customs Tariff at the link found in the Related links section of this memorandum.\nHeading Tariff class. number Description 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10.20.00 With only compression-ignition internal combustion piston engine (diesel or semi-diesel) for the transport of ten to 15 persons, including the driver. 8702.20.20.00 With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.30.20.00 With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion for the transport of ten to 15 persons, including the driver. 8702.40.20.00 With only electric motor for propulsion for the transport of ten to 15 persons, including the driver. 8702.90.20.00 With other means of propulsion, for the transport of ten to 15 persons, including the driver.\nHeading Tariff class. number Description 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. 8703.21.90.10 Passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc. 8703.21.90.90 Other vehicles with only spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 1,000 cc 8703.22.00.11 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.12 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.22.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc 8703.23.00.21 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.22 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.23.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc 8703.24.00.31 Used passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.32 New passenger cars, including racing cars and station wagons, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.91 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.24.00.92 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only spark-ignition internal combustion piston engine of a cylinder capacity exceeding 3,000 cc 8703.31.00 00 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 1,500 cc 8703.32.00.21 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.22 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.32.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc 8703.33.00.31 Used passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.32 New passenger cars, including racing cars and station wagons, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.97 Other vehicles (including crossovers, sport utility vehicles and passenger vans), used, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.33.00.98 Other vehicles (including crossovers, sport utility vehicles and passenger vans), new, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2,500 cc 8703.40.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.40.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.50.00.00 Vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power 8703.60.10.00 Vehicles with both spark-ignition internal combustion piston engine, of a cylinder capacity not exceeding 1,000 cc, and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.10 Passenger cars, including racing cars and station wagons, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.60.90.90 Other vehicles (including crossovers, sport utility vehicles and passenger vans), with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.70.00.00 Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703.80.00.10 Passenger cars, including racing cars and station wagons, with only electric motor for propulsion 8703.80.00.90 Other (including crossovers, sport utility vehicles and passenger vans) with only electric motor for propulsion 8703.90.00.00 Other vehicles\nHeading Tariff class. number Description 87.04 Motor vehicles for the transport of goods. 8704.21.90.10 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. not exceeding 2 tonnes 8704.21.90.20 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.21.90.30 Vehicles with only compression-ignition internal combustion piston engine (diesel or semi-diesel), with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.31.00.10 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes 8704.31.00.20 Vehicles with only spark-ignition internal combustion piston engine, with a g.v.w. not exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.41.90.10 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. not exceeding 2 tonnes 8704.41.90.20 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 2 tonnes but not exceeding 3 tonnes 8704.41.90.30 Vehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, with a g.v.w. exceeding 3 tonnes but not exceeding 5 tonnes 8704.51.00.10 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. not exceeding 2.5 tonnes 8704.51.00.20 Vehicles with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, with a g.v.w. exceeding 2.5 tonnes but not exceeding 5 tonnes 8704.60.00.00 Vehicles with only electric motor for propulsion 8704.90.00.00 Other", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Appendix B: Examples of calculation of taxable amounts, amounts of luxury tax and GST", + "part": "", + "division": "", + "heading": "", + "text": "Commercial goods\nExample 1: Imported vehicle (commercial goods) Taxes Amount ($) Value for duty (VFD) 395,900 Customs duty (6.1% on VFD) 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Taxable amount (for luxury tax purposes) 424,150 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 42,415 64,830 Luxury tax amount (lesser of (a) and (b)) 42,415\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 24,150 Excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ) 4,000 Air conditioners excise tax 100 Luxury tax amount 42,415 Sub-total (value for tax) 466,565 GST 23,328 Total amount of duties and taxes 93,993\nCasual goods\nNote: While included in the casual goods examples for clarity sake, it is not necessary to calculate using both methods. If the taxable amount is less than twice the price threshold, just calculating Method A is sufficient. If the taxable amount is more than twice the price threshold amount, just calculating Method B is sufficient. If the taxable amount is exactly twice the price threshold amount, either method will return the same result.\nExample 2: Subject vehicle (casual goods)\nSubject vehicle’s value for duty is $100,500. The importer is a resident of Canada who is returning after an absence of 48 hours or more. As the only reason the vehicle cannot be classified under tariff item No. 9804.10.00 is that the value for duty exceeds the $800 exemption, by application of section 83 of the Customs Tariff , the value for duty is reduced by $800 and the vehicle is classified under its own tariff item in chapter 87.\nThe vehicle’s origin is Italy, tariff treatment is Canada–European Union Tariff (CEUT). For the purposes of this example, the tariff classification number is 8703.24.00.32 and the duty rate is 1.5% and the vehicle is equipped with an air conditioner unit.\nExample 2: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 100,500 9804.10 personal exemption reduction Minus 800 Total value of Item A (taxable amount) 99,700 Customs Duty (99,700 times 1.5 duty rate under tariff treatment CEUT of 1.5%) 1,495.50 Excise Duty on air conditioner unit 100 Total value of Item B 1,595.5 Taxable amount (for luxury tax purposes) A plus B 101,295.50 Luxury tax @ 10% of taxable amount Luxury tax @ 20% of taxable amount above $100,000 10,129.55 259.10 Luxury tax amount (lesser of (a) and (b)) 259.10\nAmounts payable: Summary Duties and taxes Amount ($) Customs duties 1,495.50 Excise Duty on air Conditioner 100 Luxury tax amount 259.10 Sub-total (value for tax) 101,554.6 GST (if applicable) 5,077.73 HST (if applicable) 13,202.1 PST (if applicable, at a rate of 7%) 7,108.82 Final Payable (total amount of taxes and duties owed) In a GST province 7,032.33 In an HST province 15,056.7 In a PST participating Province (meaning add both the GST and PST ) 14,041.15\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $100,500\n- Minus s. 83 reduction - $800\n- Total A - $99,700\nFor item B the calculation would be:\n- Customs duty - $99,700 times 1.5% equals $1,495.50\n- Excise Duty on air conditioner unit - $100\n- Total B - $1,595.50\nThe taxable amount for this subject vehicle is:\nA $99,700 plus B $1,595.50 equals 101,295.50\nAs the taxable amount $101,295.50 exceeds the price threshold of $100,000 for subject vehicles, this subject vehicle is subject to the luxury tax.\nTo determine the applicable luxury tax amount, calculate the luxury tax using Method A and B below:\n- Method A (luxury tax amount at 10% of taxable amount):\n- A $101,295.50 times B 10% equals $10,129.55\n- Method B (luxury tax amount at 20% of taxable amount above $100,000):\n- (C $101,295.50 minus D $100,000) times E 20% equals $259.10\n- C minus D equals $1,295.50\nThe lesser amount of the two methods is method B at $259.10, this would be the amount of luxury tax to be collected.\nExample 3: Subject vehicle—casual goods\nA former resident returns to Canada to re-establish residence after an absence of more than a year. The importer imports a subject vehicle with a value for duty of $105,000. The vehicle’s origin is US and the tariff treatment is the United States Tariff (UST). The vehicle is equipped with an air conditioner unit.\nAs the only reason why the vehicle cannot be classified under tariff item No. 9805.00.00 is because the value exceeds $10,000, section 84 of the Customs Tariff requires that the value of the good be reduced by $10,000 and the vehicle be classified under its own tariff item in chapter 87.\nExample 3: Subject vehicle (casual goods) Taxes Amount ($) Value for duty 105,000 9805 personal exemption reduction Minus 10,000 Total value of Item A (taxable amount) 95,000 Customs Duty 0 Excise Duty on air conditioner unit 100 Total value of Item B 100 Taxable amount (for luxury tax purposes) A plus B. The total amount does not exceed the price threshold of 100,000 for subject vehicles, therefore it is not subject to the luxury tax. 95,100\nIn order to determine the value of item A for the purposes of establishing the taxable amount the calculation would be:\n- Value for duty - $105,000\n- Minus s. 84 reduction - $10,000\n- Total A - $95,000\n- For item B the calculation would be:\n- Customs duty – free\n- Excise duty on air conditioner unit - $100\n- Total B - $100\n- The taxable amount for this subject vehicle is:\n- A $95,000 plus B $100 equals $95,100\nAs the taxable amount for the subject vehicle does not exceed the price threshold of $100,000 for subject vehicles, this vehicle is not subject to the luxury tax.", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Appendix C: Flow chart - Application of the luxury tax on importation", + "part": "", + "division": "", + "heading": "", + "text": "Text description Application of the luxury tax on importation Is the vehicle prohibited from importation? (see Prohibited Goods section) Yes: Vehicle cannot be imported No: Does the vehicle meet the definition of subject vehicle? (see Subject vehicle section) Yes: Does the subject vehicle have a taxable amount that exceeds the price threshold? (see Price threshold and Taxable amount section) No: Luxury Tax is not applicable Yes: Do any exceptions apply? (see Tax not payable on importation – Exceptions section) No: Luxury Tax is not applicable Yes: Luxury Tax is not payable on importation (see Declaration and Accounting section) No: Luxury Tax is payable on importation (see Amount of Luxury Tax and Declaration and Accounting sections)", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "Appendix D: Luxury tax payable or not payable on importation", + "part": "", + "division": "", + "heading": "", + "text": "Luxury tax payable on importation\nExample 1:\nThis example corresponds to example 1 shown in Appendix B, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax.\nText description Excise tax code L19 – Luxury vehicle (10% of the full value of the vehicle) plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No. field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.00 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 23,328.24 In the PST / HST /Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes Duties & Taxes field it shows 93,993.13\nExample 2\nThis example corresponds to the same scenario as Example 1 above. However, the importation is casual and HST is applicable.\nIn this case, the importer must select the GST code 99 in the GST Code field of the CAD . Then, the importer must enter the taxes owed in the PST / HST / QST field.\nText description GST code 99 – Combined casual/ commercial entries – additional GST - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment field it shows 002 In the Destination Province field it shows ON In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax it shows 46,514.99 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 466,564.89 In the GST field it shows 0.00 In the PST/HST/ Amount field it shows 60,653.44 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Provincial Cannabis Excise Duty field it shows 0.00 And in the Line Total Duties & Taxes field it shows 131,318.33\nLuxury tax not payable on importation\nExample 3\nThis example corresponds to the same scenario as Example 1, with a subject vehicle that has a value for duty of $395,900 and attracts a 6.1% customs duty rate, a $4,000 rate of excise tax on fuel-inefficient vehicles ( Rates of excise tax on fuel-inefficient vehicles ), and a $100 air conditioners excise tax. In this case however, the importer is a registered vendor and is not subject to the luxury tax at the time of importation.\nText description Excise tax code L29 – Registered vendor plus Green Levy (16 litres or more per 100 kilometers) plus Air Conditioners Tax - was selected.\nText description In this example of CAD In the C. Ln N. field it shows 00001 In the Classification No field it shows 8703.24.00.31 In the Classification Description field it shows Motor cars and other motor vehicles In the Narrative Description field it shows Passenger car/ voiture de tourisme In the Quantity field it shows 1.000 In the Unit of Measure field it shows NMB In the Country of Origin field it shows AL In the Place of Export field it shows AL In the Direct Shipment Date field it shows 2024-02-29 In the Tariff Treatment Code field it shows 002 In the Value for Currency Conversion field it shows 395,900.00 In the Currency field it shows CAD In the Exchange Rate field it shows 1.00000000 In the Value for Duty field it shows 395,900.00 In the Customs Duty field it shows 24,149.90 In the Excise Tax field it shows 4,100.00 In the Excise Duty field it shows 0.00 In the Surtax field it shows 0.00 In the Anti-Dumping field it shows 0.00 In the Safeguard field it shows 0.00 In the Countervailing field it shows 0.00 In the Value for Tax field it shows 424,149.90 In the GST field it shows 21,207.50 In the PST / HST / Amount field it shows 0.00 In the Provincial Alcohol Tax field it shows 0.00 In the Provincial Tobacco Amount field it shows 0.00 In the Alcohol Percent field it shows 0 In the Cannabis PST field it shows 0.00 And in the Commodity Duties & Taxes field it shows 49,457.40", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-4-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-4-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for more information.\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Excise Tax Act\n- LTN5 Luxury tax not payable on subject aircraft and subject vessels\n- Motor Vehicle Safety Regulations\n- Select Luxury Items Tax Act\n- Special Import Measures Act\n- Temporary Importation of Conveyances by Residents of Canada Regulations\n- Value of Imported Goods (GST/HST) Regulations\nRelated D memoranda\n- Memorandum D6-2-3: Refund of Duties\n- Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations\n- Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- Memorandum D11-4-16: Advance rulings for origin under Free Trade Agreements\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty\n- Memorandum D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency\n- Memorandum D11-11-1: National Customs Rulings\n- Memorandum D11-11-3: Advance Rulings for Tariff Classification\n- Memorandum D17-2-1: Adjusting Commercial Accounting Declarations\n- Memorandum D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) system\n- Memorandum D19-7-4: Importation of Engines, Vehicles, Vessels, Machines and Equipment\n- Memorandum D19-12-1: Importing Vehicles into Canada\n- Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)\nSuperseded D memoranda\nD18-4-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Provide reference information on the different excise codes, excise exemption codes and GST exemption codes; provide an overview of the changes on excise and GST in CARM.\nKeywords: CARM, excise tax, excise duty, cannabis, luxury vehicles, GST , exemption", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Guidelines Background information CBSA Assessment and Revenue Management (CARM) Luxury vehicles Cannabis products Excise Framework Removal of codes Validations Rate types\n- Appendix A – Excise Duties Alcohol Tobacco Vaping Products Cannabis C00, C05 and C16 – associated goods and descriptions\n- Appendix B – Excise Taxes Petroleum Products, Fuel-Inefficient Vehicles and Air Conditioning Units Luxury Vehicles Luxury Vehicles (multiple scenarios)\n- Appendix C – Excise Exemptions and Other Excise Codes Excise Exemptions Other Excise Codes\n- Appendix D – GST exemption codes\n- Appendix E – Code Removals Excise Codes GST Exemption Codes\n- References\n- Contact us\n- Related Links", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to reflect the removal of luxury tax on subject aircraft and vessels following amendment of the Select Luxury Items Tax Act .", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Background information\nTo help importers correctly declare goods and pay required duties and taxes according to the applicable legislative provisions found in Acts and Regulations such as the Excise Act , the Excise Act, 2001 , and the Excise Tax Act , the Canada Border Services Agency (CBSA) has revised the coding system of Excise codes and GST exemption codes in CARM.\nWhile excise duties, excise taxes, and GST exemptions are legislated and regulated by the Canada Revenue Agency (CRA), the responsibility to administer and collect duties and taxes at the border falls onto the CBSA.\nThe tables found below provide the codes’ uses and guidance on where to find relevant information. The tables are separated by code type:\n- Excise duties (alcohol, tobacco, cannabis and vaping products)\n- Excise taxes* (fuel-inefficient vehicles, automobile air conditioning units, certain petroleum products, and Luxury Tax)\n- Excise exemptions\n- GST exemptions *For the purposes of this memorandum, special taxes and fees are considered excise taxes.\nFor procedural guidance relevant to importers, please see the D17 - Accounting and Release Procedures series of documents and the CARM User Guides .\nCBSA Assessment and Revenue Management (CARM)\nCARM’s Commercial Accounting Declaration (CAD) only allows for a single excise code to be selected per line, and provides the proper fields to account for the information relating to the goods.\nGoods that can incur more than one excise charge, such as luxury vehicles and cannabis products, now have designated codes to allow a single code to account for multiple applicable excise charges. These codes cover all possible importation scenarios where multiple codes would apply, such as when the Luxury Tax applies with the Air Conditioners Tax on a vehicle, or when both Federal and Additional (Provincial) duties on cannabis apply to a hand lotion.\nLuxury vehicles\nExisting codes for Luxury vehicles found in Memorandum D18-4-1: Select Luxury Items Tax on Importation are unchanged and remain valid, though they are to be used for instances where only the Luxury Tax on vehicles apply.\nIn cases where a vehicle is subject to more than one excise tax (i.e. when the luxury vehicle is also subject to the excise tax on fuel-inefficient vehicles and/or the Air Conditioners Tax), Luxury codes (L-codes) were created. These L-codes cover each possible combination of these three different excise taxes.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using L-codes are provided below:\nExample 1\nThe vehicle is imported by a Registered Vendor which is exempt from Luxury Tax. The vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the Air Conditioners excise Tax. In this case, code L26 is to be selected.\nText version L25 – Registered Vendor + Air Conditioners Tax L26 – Registered Vendor + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax L27 – Registered Vendor + Green Levy (At least 14 but less than 15 litres per 100 kilometers) + Air Conditioners Tax\nExample 2\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 20% of the taxable amount above $100,000 of the vehicle. The vehicle also has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, but is not subject to the Air Conditioners excise Tax. In this case, code L04 is to be selected.\nText version L03 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (At least 15 but less than 16 L per 100 kms) L04 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Green Levy (16 L or more per 100 kms) L05 – Luxury Vehicle (20% of the value above $100,000 of the vehicle) + Air Conditioners Tax\nExample 3\nThe lowest rate of Luxury Tax determined for an imported luxury vehicle is 10% of the value of the vehicle. The vehicle also has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the Air Conditioners Excise Tax. In this case, code L17 is to be selected.\nText version L16 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 13 but – 14 L per 100 km) + AC Tax L17 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 14 but – 15 L per 100 km) + Air Conditioners Tax L18 – Luxury Vehicle (10% of the full value of the vehicle) + Green Levy (At least 15 but – 16 L per 100 km) + Air Conditioners Tax\nExample 4\nThe vehicle is conditionally exempt from Luxury Tax, but is subject to the automobile Air Conditioners Excise Tax. In this case, code L35 is to be selected.\nText version L34 – Other Conditions + Green Levy (16 litres or more per 100 kilometers) L35 – Other Conditions + Air Conditioners Tax L36 – Other Conditions + Green Levy (At least 13 but less than 14 litres per 100 kilometers) + Air Conditioners Tax\nCannabis products\nCannabis excise codes (C-codes) have been created to account for the combination of Federal and Additional (Provincial) excise duties and group them together, therefore eliminating codes E50-E57.\nIt is the importer’s responsibility to review the list of codes and, based on their goods, select the code that pertains to their importation from the drop down list of the Excise Tax Code field on the CAD.\nExamples of common import scenarios using C-codes are provided below:\nExample 1\nBaked goods not containing cannabis are being imported into Canada. As the excise duty does not apply to goods without cannabis, code C00 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 2\nCannabis viable seeds are being imported into Manitoba. As only the federal excise duty applies to goods imported in Manitoba, code C03 is to be selected.\nText version C02 – Federal specified rate – Dried, fresh, plant and plant seeds – non-flowering material C03 – Federal specified rate – Dried, fresh, plants and plant seeds – viable seed C04 – Federal specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 3\nA vegetative cannabis plant is being imported and destined for Ontario. Based on the amount to be imported, the Federal and Additional (Provincial) excise duties to be paid are both higher when the specified rate is selected. In this case, code C14 is to be selected.\nText version C13 – Specified federal and provincial ad valorem rate – dried, fresh, plants and plant seeds – viable seeds C14 – Federal and provincial specified rate – dried, fresh, plants and plant seeds – vegetative cannabis plant C15 – Federal specified and provincial ad valorem rate – dried, fresh, plants and plant seeds – vegetative cannabis plant\nExample 4\nHand lotion containing cannabis is imported into British-Columbia. Topical goods containing cannabis only incur Federal excise duties for the time being, as the current rate for Additional (Provincial) excise duties is set at 0%. In this case, code C16 is to be selected.\nText version C00 – Commodity non-applicable to Cannabis Excise C05 – Federal specified rate – other cases – total THC amount C16 – Federal and provincial specified rate – other cases – total THC amount\nExample 5\nCannabis viable seeds are being imported into New Brunswick. Based on the amount imported, the Federal ad valorem rate is higher, while the Additional (Provincial) rate is higher in its specified rate. In this case, code C20 is to be selected.\nText version C19 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – non flowering material C20 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – viable seeds C21 – Federal ad valorem and Provincial specified rate – Dried, fresh, plants and plant seeds – vegetative cannabis plant\nExcise Framework\nCurrently, all excisable goods fall under a specific excise tax code in order for all excise duties and taxes to be relieved should an excise exemption code apply to the commodity being imported.\nFor example, Lager (classified under 2203.00.00.31) now falls under Excise Code E33. If imported for Ships’ stores purposes, Excise exemption code E91 now relieves the excise duties because the commodity is placed under an excise tax code, not linked via the Harmonized System (HS) classification itself.\nRemoval of codes\nThe CBSA’s review revealed that some codes had been repealed, misinterpreted, or duplicated. In order to streamline and modernise the Excise Framework, the codes no longer in effect or applicable to CARM have been removed.\nFor a complete list of codes that were removed, as well as the reasoning, refer to Appendix E .\nValidations\nSystem validations have been added to Excise and GST codes in CARM. These not only link potentially applicable codes to the appropriate Tariff Classification numbers, but can also be further validated wherein specific commodity qualifications, such as Alcohol percentage or Province of Destination, must be entered in the system for it to accept the CAD.\nFor example, Excise Code E11 applies to wines more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. In this case, the validation includes alcohol percentage, meaning it must be entered on the CAD to accept the code and proceed to the next step.\nThis memorandum contains the validations associated with C00, C05 and C16 in Appendix A .\nRate types\nBelow are the different rate types found in the Excise Framework, and a definition for each:\n- Specified: A dollar or cent amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Ad Valorem: A percentage amount is applied as an excise charge. This charge is calculated automatically in CARM.\n- Accept Rate: The importer is responsible for determining the amount owed. The amount owing is to be manually calculated and entered on the CAD.\n- Free: An amount of $0.00 is applied and calculated automatically in CARM. This rate type is reserved for Excise and GST exemption codes.\n- Non-applicable: No value is applicable as an excise charge.", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Appendix A – Excise Duties", + "part": "", + "division": "", + "heading": "", + "text": "Excise Duties apply to goods that are fit for human consumption: tobacco, alcohol, cannabis, vaping products.\nAlcohol Codes Definition Purpose/Legislation Rate Type E10 Applies to wines with 1.2% or less of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , subsection (a)(i) Specified E11 Applies to wines with more than 1.2% or equal to 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (b)(i) Specified E12 Applies to wines with more than 7% of absolute ethyl alcohol by volume. Schedule 6 of the Excise Act, 2001 , Subsection (c)(i) Specified E31 Applies to beer or similar goods containing more than 0.5% but not more than 1.2% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 3 (b) Specified E32 Applies to beer or similar goods containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 2 (b) Specified E33 Applies to beer or similar goods containing more than 2.5% absolute ethyl alcohol by volume. Schedule of the Excise Act , Part II, Subsection 1 (b) Specified E34 Applies to spirits that contain more than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 1 Specified E35 Applies to the Special Excise duty payable upon importation of bulk spirits by a licensed user. Sections 69 to 76 of the Excise Act, 2001 . Specified E36 Applies to spirits that contain equal to or less than 7% of absolute ethyl alcohol. Schedule 4 of the Excise Act, 2001 , Section 2 Specified\nTobacco Code Definition Purpose/Legislation Rate Type E01 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the 88% of additional duty is greater than the additional specified rate as set out in Section (b) of Schedule 2 of the Excise Act, 2001 . Section 43 of the Excise Act, 2001 Section (b) of Schedule 2 of the Excise Act, 2001 . Accept Rate E02 Applies to cigarettes imported to Canada. Section 42 of the Excise Act, 2001 Specified E07 Applies to the additional duty paid on cigars. Specifically, this code is to be used in cases where the specified rate set out in Subsection (a) (ii) of Schedule 2 of the Excise Act, 2001 applies. This rate applies to groupings of 1000 cigars (MIL) Note: regular excise duty on cigars (per thousand) is the last remaining duty that is imposed automatically in CARM based on the selected HS code. Section 43 of the Excise Act, 2001 Subsection (a)(ii) of Schedule 2 of the Excise Act, 2001 . Accept Rate E22 Applies to tobacco sticks imported into Canada. Section 2 and Schedule 1 of the Excise Act, 2001 Accept Rate E23 Applies to other types of tobacco products imported into Canada, subject to excise duties based on the Excise Act, 2001 . E.g. tobacco wrappers for use in the manufacture of cigars Section 42 of the Excise Act, 2001 Specified E37 Applies to tobacco packages sized at 50 grams or less. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E38 Applies to tobacco packages sized at over 50 grams but less than or equal to 100 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E39 Applies to tobacco packages sized at more than 100 grams but less than or equal to 150 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E40 Applies to tobacco packages sized at more than 150 grams but less than or equal to 200 grams. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate E41 Applies to tobacco packages sized at 200 grams or more. Section 42 of the Excise Act, 2001 . Note: The different package sizes are a CBSA construct for ease of reference for the importer. Accept Rate\nVaping Products Code Definition Purpose/Legislation Rate Type V01 Stamped vaping products – liquid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V02 Stamped vaping products – liquid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V03 Stamped vaping products – liquid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V04 Stamped vaping products – liquid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V05 Stamped vaping products – liquid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V07 Stamped vaping products – liquid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V08 Stamped vaping products – liquid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V09 Stamped vaping products – liquid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V12 Stamped vaping products – liquid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V13 Stamped vaping products – liquid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V14 Stamped vaping products – liquid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V15 Stamped vaping products – solid – federal duties only Schedule 8 of the Excise Act, 2001 Accept Rate V16 Stamped vaping products – solid – federal and provincial duties – ON Schedule 8 of the Excise Act, 2001 Accept Rate V17 Stamped vaping products – solid – federal and provincial duties – QC Schedule 8 of the Excise Act, 2001 Accept Rate V18 Stamped vaping products – solid – federal and provincial duties – NU Schedule 8 of the Excise Act, 2001 Accept Rate V19 Stamped vaping products – solid – federal and provincial duties – NWT Schedule 8 of the Excise Act, 2001 Accept Rate V21 Stamped vaping products – solid – federal and provincial duties – AB Schedule 8 of the Excise Act, 2001 Accept Rate V22 Stamped vaping products – solid – federal and provincial duties – MB Schedule 8 of the Excise Act, 2001 Accept Rate V23 Stamped vaping products – solid – federal and provincial duties – NS Schedule 8 of the Excise Act, 2001 Accept Rate V26 Stamped vaping products – solid – federal and provincial duties – NB Schedule 8 of the Excise Act, 2001 Accept Rate V27 Stamped vaping products – solid – federal and provincial duties – PEI Schedule 8 of the Excise Act, 2001 Accept Rate V28 Stamped vaping products – solid – federal and provincial duties – YK Schedule 8 of the Excise Act, 2001 Accept Rate V29 Vaping drug – liquid Schedule 8 of the Excise Act, 2001 Free V30 Vaping drug – solid Schedule 8 of the Excise Act, 2001 Free V31 Vaping personal imports within the limit – liquid Schedule 8 of the Excise Act, 2001 Free V32 Vaping personal imports within the limit – solid Schedule 8 of the Excise Act, 2001 Free V33 VPL – for stamping on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V34 VPL – for stamping on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V35 VPL – for further manufacturing on premises – liquid Schedule 8 of the Excise Act, 2001 Non-applicable V36 VPL – for further manufacturing on premises – solid Schedule 8 of the Excise Act, 2001 Non-applicable V37 VPL – for destruction – liquid Schedule 8 of the Excise Act, 2001 Free V38 VPL – for destruction – solid Schedule 8 of the Excise Act, 2001 Free\nCannabis C-codes have been created to reflect the multiple scenarios in which a cannabis commodity or a commodity containing cannabis can be imported. Unless otherwise specified, both Federal and Additional (Provincial) excise duties apply. Furthermore, the onus is on the importer to determine which rate type (specified or ad valorem) is the highest and, as such, is to be used to calculate the payable amount of excise duties. The scenarios in the table below reflect the available options. Note: commodities fit for human consumption, such as baked goods, fruits, etc., will appear in the Cannabis (C-codes) drop down list in the Excise Field as any of these types of goods could contain cannabis, making the code’s validations broad. If the imported goods do not contain any cannabis, code C00 is to be selected. Code Definition Purpose/Legislation Rate Type C00 Applies when the commodity does not contain cannabis and is therefore non-applicable. Because an Excise Code must be selected on the CAD, this code was created as a workaround. Note: Goods could also be put under E90 if it is an option provided in the drop-down list. Non-applicable C01 Applies to the specified federal duty payable on cannabis flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C02 Applies to the specified federal duty payable on cannabis non-flowering material. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C03 Applies to the specified federal duty payable on cannabis viable seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C04 Applies to the specified federal duty payable on vegetative cannabis plants. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C05 Applies to the specified federal duty payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Accept Rate C06 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: this federal duty is applicable to Manitoba only Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 . Ad Valorem C08 Applies to the specified federal and additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C09 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C10 Applies to the specified federal and additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C11 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C12 Applies to the specified federal and additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C13 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C14 Applies to the specified federal and additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C15 Applies to the specified federal duty and the ad valorem additional (provincial) duties payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C16 Applies to the specified federal and additional (provincial) duties payable on cannabis found in other commodities identified in the Customs Tariff . E.g., lotions, baked goods, etc. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Specified C17 Applies to the ad valorem federal and additional (provincial) duties payable on dried or fresh cannabis, or cannabis plants and plant seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C18 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C19 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis non-flowering material. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C20 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on cannabis viable seeds. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate C21 Applies to the ad valorem federal duty payable on dried or fresh cannabis, or cannabis plants and plant seeds, and to the specified additional (provincial) duty payable on vegetative cannabis plants. Note: these duties apply to all provinces and territories except Manitoba Sections 1 and 2 of Schedule 7 of the Excise Act, 2001 ; and Excise Duties on Cannabis Regulations Accept Rate\nC00, C05 and C16 – associated goods and descriptions 0409.00.00.10 Natural honey. - In containers, of a weight of 5 kg or less 0602.90.90.90 Other live plants (including their roots), cutting and slips; mushroom spawn. - Other - Other - Other 0803.90.00.90 Bananas, including plantains, fresh or dried. - Other - Other 0804.10.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Dates - Dried 0804.20.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Figs - Dried 0804.30.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Pineapples - Dried 0804.50.00.20 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. - Guavas, mangoes and mangosteens - Dried 0805.10.00.90 Citrus fruit, fresh or dried. - Oranges - Other 0805.29.00.00 Citrus fruit, fresh or dried. - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: - Other 0805.50.00.30 Citrus fruit, fresh or dried. - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) - Dried 0806.20.00.00 Grapes, fresh or dried. - Dried 0813.10.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apricots 0813.20.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Prunes 0813.30.00.00 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Apples 0813.40.00.10 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Blueberries, wild 0813.40.00.90 Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter. - Other fruit - Other 1515.90.00.90 Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. - Other - Other 1704.10.00.10 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Bubble gum 1704.10.00.90 Sugar confectionery (including white chocolate), not containing cocoa. - Chewing gum, whether or not sugar-coated - Other 1704.90.20.00 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Liquorice candy; Toffee 1704.90.90.20 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Marshmallows 1704.90.90.50 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other sugar candy 1704.90.90.90 Sugar confectionery (including white chocolate), not containing cocoa. - Other - Other - Other 1806.10.90.00 Chocolate and other food preparations containing cocoa. - Cocoa powder, containing added sugar or other sweetening matter - Other 1806.20.90.90 Chocolate and other food preparations containing cocoa. - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg - Other - Other 1806.31.00.00 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Filled 1806.32.00.10 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Confectionery 1806.32.00.90 Chocolate and other food preparations containing cocoa. - Other, in blocks, slabs or bars: - Not filled - Other 1806.90.90.11 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolates 1806.90.90.12 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Chocolate coated nuts 1806.90.90.13 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other confectionery 1806.90.90.19 Chocolate and other food preparations containing cocoa. - Other - Other - Put up for retail sale: - Other 1806.90.90.91 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Chocolate coated nuts 1806.90.90.92 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other confectionery 1806.90.90.99 Chocolate and other food preparations containing cocoa. - Other - Other - Other: - Other 1901.20.11.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.11.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.11.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.12.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.12.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.12.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.13.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Mixes: - Mixes 1901.20.13.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment - Doughs 1901.20.14.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Mixes: - Mixes 1901.20.14.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not exceeding 900 g each, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.15.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Cake 1901.20.15.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Mixes: - Other 1901.20.15.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment - Doughs 1901.20.19.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.19.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In packages of a weight not exceeding 11.34 kg each: - Other - Doughs 1901.20.21.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Cereal cake mixes 1901.20.21.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Mixes: - Other 1901.20.21.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment - Doughs 1901.20.22.11 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Cereal cake mixes 1901.20.22.19 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Mixes: - Other 1901.20.22.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Containing more than 25% by weight of butterfat, not put up for retail sale, over access commitment - Doughs 1901.20.23.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, within access commitment 1901.20.24.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other, containing 25% or more by weight of wheat, over access commitment 1901.20.29.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Mixes: - Mixes 1901.20.29.20 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Mixes and doughs for the preparation of bakers' wares of heading 19.05 - In bulk or in packages of a weight exceeding 11.34 kg each: - Other - Doughs 1901.90.33.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Prepared puddings 1901.90.33.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment - Other 1901.90.34.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Prepared puddings 1901.90.34.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment - Other 1901.90.39.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Prepared puddings 1901.90.39.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing more than 10% but less than 50% on a dry weight basis of milk solids: - Other - Other 1901.90.40.10 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Prepared puddings 1901.90.40.90 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids - Other 1901.90.53.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, within access commitment 1901.90.54.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other, not put up for retail sale, over access commitment 1901.90.59.00 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. - Other - Food preparations of goods of headings 04.01 to 04.04, containing 50% or more on a dry weight basis of milk solids: - Other 1905.20.00.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Gingerbread and the like 1905.31.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Certified by Health Canada as special low protein or protein-free products 1905.31.21.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, within access commitment 1905.31.22.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.23.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Containing 25% or more by weight of wheat, over access commitment 1905.31.29.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other biscuits valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package: - Other 1905.31.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.31.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Sweet biscuits containing 25% or more by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access commitment 1905.31.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.31.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Sweet biscuits - Other: - Other 1905.32.10.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Certified by Health Canada as special low protein or protein-free products 1905.32.91.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Containing 25% or more by weight of wheat, within access commitment 1905.32.92.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Wafers and frozen waffles containing 25% or more by weight of wheat, in packages of a weight not exceeding 454 g each, over access commitment 1905.32.93.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other, containing 25% or more by weight of wheat, over access commitment 1905.32.99.00 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Sweet biscuits; waffles and wafers: - Waffles and wafers - Other: - Other 1905.90.59.10 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Puddings: - Puddings 1905.90.59.91 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Pies, cakes and pastry, not frozen 1905.90.59.98 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other, frozen 1905.90.59.99 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. - Other - Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: - Other - Other: - Other 2007.10.00.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 2007.91.00.11 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Marmalades 2007.91.00.12 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Purées 2007.91.00.19 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Put up for retail sale: - Other 2007.91.00.90 Other: - Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other 2007.99.10.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Strawberry jam 2007.99.20.00 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Banana purée 2007.99.90.41 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Nut purées and nut pastes 2007.99.90.42 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Berry purées 2007.99.90.43 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other fruit purées 2007.99.90.44 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jams 2007.99.90.45 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Jellies 2007.99.90.49 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Put up for retail sale: - Other 2007.99.90.92 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Berry purées 2007.99.90.93 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other fruit purées 2007.99.90.99 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. - Other: - Other - Other - Other: - Other 2008.11.10.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Peanut butter 2008.11.90.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. - Nuts, ground-nuts and other seeds, whether or not mixed together: - Ground-nuts - Other 2009.11.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of more than 4 litres 2009.11.00.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Frozen - In container sizes of 4 litres or less 2009.12.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - In airtight containers 2009.12.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Not frozen, of a Brix value not exceeding 20 - Other 2009.19.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Orange juice: - Other 2009.21.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Of a Brix value not exceeding 20 2009.29.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grapefruit juice; pomelo juice: - Other 2009.31.00.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Lemon: - Lemon 2009.31.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Of a Brix value not exceeding 20 - Other: - Other 2009.39.00.11 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Frozen 2009.39.00.19 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Lemon: - Other 2009.39.00.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single citrus fruit: - Other - Other: - Other 2009.41.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Of a Brix value not exceeding 20 2009.49.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Pineapple juice: - Other 2009.50.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Tomato juice 2009.61.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Grape juice for wine-making 2009.61.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Of a Brix value not exceeding 30 - Other 2009.69.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages: - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages 2009.69.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making - Grape juice for wine making: - Grape juice for wine making 2009.69.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Grape juice (including grape must): - Other - Other 2009.71.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Reconstituted 2009.71.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Of a Brix value not exceeding 20 - Other 2009.79.11.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Frozen 2009.79.11.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - For use in the manufacture of fruit juices, juice beverages or fruit snack products - Other 2009.79.19.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Concentrated: - Other 2009.79.90.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Apple juice: - Other - Other 2009.81.00.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - CRA nberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice 2009.89.10.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Passion fruit: - Passion fruit 2009.89.10.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Prune 2009.89.10.81 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Frozen 2009.89.10.89 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other, concentrated: - Other 2009.89.10.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a fruit - Other: - Other 2009.89.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Juice of any other single fruit, nut or vegetable: - Other - Of a vegetable 2009.90.10.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of citrus fruit juices, dehydrated 2009.90.20.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of orange and grapefruit juices, other than dehydrated 2009.90.30.10 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Frozen, concentrated 2009.90.30.20 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Not frozen, concentrated: - Not frozen, concentrated 2009.90.30.90 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of other fruit juices, whether or not dehydrated - Other 2009.90.40.00 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. - Mixtures of juices - Of vegetable juices 2101.20.00.90 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. - Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté - Other 2105.00.10.00 Ice cream and other edible ice, whether or not containing cocoa. - Flavoured ice and ice sherbets 2105.00.91.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Within access commitment - Other 2105.00.92.90 Ice cream and other edible ice, whether or not containing cocoa. - Other: - Over access commitment - Other 2106.90.10.40 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Tea substitutes 2106.90.10.50 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Vegetable preparations for use as flavouring 2106.90.10.90 Food preparations not elsewhere specified or included. - Other - Cream of coconut syrup for use in the manufacture of beverages; Elderberry flower concentrate and Limeflower concentrate for use in the manufacture of beverages; Nutmeat substitutes; Sour dough flavouring ingredients; Tea substitutes; Vegetable preparations for use as flavouring - Other 2106.90.21.00 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of sugar and no added flavouring matter 2106.90.29.10 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Food concentrates and fruit syrups for use in beverages or other food preparations: - Food concentrates and fruit syrups, for use in beverages or other food preparations 2106.90.29.90 Food preparations not elsewhere specified or included. - Other - Syrups derived from cane or beet sugar, containing added colouring matter; Food concentrates and fruit syrups for use in beverages or other food preparations: - Other - Other 2106.90.32.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, over access commitment 2106.90.34.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, over access commitment 2106.90.35.00 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content; butter substitutes, containing, in the dry state, over 10% by weight of milk solids but 15% or less by weight of milk fat 2106.90.39.10 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Cream substitutes, whipped 2106.90.39.20 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Coffee whitener 2106.90.39.90 Food preparations not elsewhere specified or included. - Other - Milk, cream or butter substitutes and preparations suitable for use as butter substitutes: - Other - Other 2106.90.41.10 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Cheese fondue 2106.90.41.20 Food preparations not elsewhere specified or included. - Other - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens; Protein hydrolysates: - Cheese fondue; Popping corn, prepared and packaged for use with microwave ovens - Popping corn, prepared and packaged for use with microwave ovens 2106.90.91.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated juice of any single fruit or vegetable, fortified with vitamins or minerals 2106.90.92.00 Food preparations not elsewhere specified or included. - Other - Other: - Concentrated mixtures of fruit or vegetable juices, fortified with vitamins or minerals 2106.90.97.00 Food preparations not elsewhere specified or included. - Other - Other: - Fruit flavoured powders for use in the manufacture of pharmaceuticals, food products or beverages 2106.90.98.00 Food preparations not elsewhere specified or included. - Other - Other: - Jelly powders, ice cream powders and powders for similar preparations 2106.90.99.10 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring powders: - Flavouring powders 2106.90.99.31 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Chewing gum 2106.90.99.39 Food preparations not elsewhere specified or included. - Other - Other: - Other - Sweets, gums and the like, containing synthetic sweetening agents: - Other 2106.90.99.40 Food preparations not elsewhere specified or included. - Other - Other: - Other - Flavouring extracts and essences: - Flavouring extracts and essences 2106.90.99.91 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Frozen 2106.90.99.92 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Not frozen, in airtight containers 2106.90.99.99 Food preparations not elsewhere specified or included. - Other - Other: - Other - Other: - Other 2202.10.00.11 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Containing high intensity sweeteners 2202.10.00.19 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Carbonated soft drinks: - Other 2202.10.00.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured - Other 2202.91.00.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Non-alcoholic beer 2202.99.10.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Non-alcoholic wine 2202.99.21.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Orange juice 2202.99.21.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of any single fruit or vegetable - Other 2202.99.22.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Juices, not concentrated, fortified with vitamins or minerals: - Of mixtures of fruits or vegetables 2202.99.39.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Certified organic 2202.99.39.20 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Beverages containing milk: - Other - Not certified organic 2202.99.90.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other – Other – Soy beverages 2202.99.90.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09. - Other: - Other - Other - Other 3004.90.00.21 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. - Other - Other, for human use, acting on the nervous system: - Containing cannabis or cannabinoids 3301.29.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Essential oils other than those of citrus fruit: - Other 3301.90.00.00 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. - Other 3302.10.00.00 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Of a kind used in the food or drink industries 3302.90.00.10 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Perfume oil mixtures and blends, consisting of products ready for use as finished perfume bases 3302.90.00.90 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages. - Other - Other 3303.00.00.10 Perfumes and toilet waters. - Perfumes 3304.10.00.00 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Lip make-up preparations 3304.99.90.20 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. - Other: - Other - Other - Face, hand and body creams and lotions 3305.10.00.00 Preparations for use on the hair. - Shampoos 3307.30.00.00 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. - Perfumed bath salts and other bath preparations 3401.11.90.00 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - For toilet use (including medicated products) - Other 3401.19.00.10 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other – Surface active products and preparations, whether or not containing soap 3401.19.00.90 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: - Other - Other", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Appendix B – Excise Taxes", + "part": "", + "division": "", + "heading": "", + "text": "Excise Taxes apply to goods that are unfit for human consumption: Petroleum products, Fuel-inefficient vehicles (often referred to as Green Levy), Air Conditioning Units and Luxury Tax.\nPetroleum Products, Fuel-inefficient Vehicles and Air Conditioning Units Code Definition Purpose/Legislation Rate Type E14 Applies to fuel charges on leaded gasoline and aviation gasoline. Subsection 9 (b) of Schedule I of the Excise Tax Act Accept Rate E15 Applies to fuel charges on diesel fuel and aviation fuel, other than aviation gasoline. Section 9.1 of Schedule I of the Excise Tax Act Accept Rate E17 Applies to fuel charges on unleaded gasoline and aviation gasoline. Subsection 9 (a) of Schedule I of the Excise Tax Act Specified Z01 Applies to vehicles with a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. Subsection 6 (1)(a) of Schedule I of the Excise Tax Act Specified Z02 Applies to vehicles with a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(a) and section 7 of Schedule I of the Excise Tax Act Specified Z03 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. Subsection 6 (1)(b) of Schedule I of the Excise Tax Act Specified Z04 Applies to vehicles with a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(b) and section 7 of Schedule I of the Excise Tax Act Specified Z05 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. Subsection 6 (1)(c) of Schedule I of Excise Tax Act Specified Z06 Applies to vehicles with a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(c) and section 7 of Schedule I of the Excise Tax Act Specified Z07 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers. Subsection 6 (1)(d) of Schedule I of the Excise Tax Act Specified Z08 Applies to vehicles with a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. Subsection 6 (1)(d) and section 7 of Schedule I of the Excise Tax Act Specified Z09 Applies to vehicles subject to the flat rate of the Air Conditioners Tax. Section 7 of Schedule I of the Excise Tax Act Specified\nLuxury Vehicles Code Definition Purpose/Legislation Rate Type E60 Applies when 20% of the taxable amount above $100,000 of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate E61 Applies when 10% of the full value of the vehicle is excisable. Section 9 of the Select Luxury Items Tax Act . Further information can be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Accept Rate\nLuxury Vehicles (multiple scenarios) L-codes reflect the scenarios where Luxury Vehicles (with or without an exemption) also incur excise taxes on fuel-inefficiency and/or Air Conditioning Units. Code Definition Purpose/Legislation Rate Type L01 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L02 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L03 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L04 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L05 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L06 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L07 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L08 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L09 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L10 Applies to luxury vehicles when 20% of the taxable amount above $100,000 of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L11 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L12 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L13 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L14 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L15 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L16 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L17 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L18 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L19 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and with the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L20 Applies to luxury vehicles when 10% of the full value of the vehicle is excisable and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Accept Rate L21 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L22 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L23 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L24 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L25 Applies to Registered Vendors importing a vehicle that is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L26 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L27 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L28 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L29 Applies to Registered Vendors importing a vehicle that has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L30 Applies to Registered Vendors importing a vehicle that is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free L31 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L32 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L33 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L34 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L35 Applies to a luxury vehicle imported under other specified conditions and the vehicle is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L36 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 13 L but less than 14 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L37 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 14 L but less than 15 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L38 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of at least 15 L but less than 16 L per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L39 Applies to a luxury vehicle imported under other specified conditions and the vehicle has a weighted average fuel consumption rating of 16 L or more per 100 kilometers, and is subject to the flat rate of the Air Conditioners Tax. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Specified L40 Applies to a luxury vehicle imported under other specified conditions and the vehicle is conditionally exempt of other excise charges. These codes have been created as a workaround for the lack of multiple excise fields on the CAD, for cases where multiple excise charges are potentially applicable to the imported luxury vehicle. Free", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Appendix C – Excise Exemptions and Other Excise Codes", + "part": "", + "division": "", + "heading": "", + "text": "Excise Exemptions Code Definition Purpose/Legislation Rate Type E66 Applies to Registered Vendors importing luxury vehicles. Subsection 21(1) of the Select Luxury Items Tax Act . Information can also be found in Memorandum D18-4-1: Select Luxury Items Tax on Importation Free E69 Applies to other exemptions found in the Select Luxury Items Tax Act that are not covered under code E66. Select Luxury Items Tax Act Free E87 Applies to the exemption of payable excise taxes on goods imported per conditions set out in the Excise Tax Act relating to Schedule III of that Act. Schedule III of the Excise Tax Act Free E88 Applies to the exemption of payable excise on goods imported by manufacturers operating under an “E” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E89 Applies to the exemption of payable excise on goods imported by wholesalers operating under an “W” license. X2.1 Licences memoranda – Excise Taxes and Special Levies Memoranda Series of the CRA Free E90 Applies to goods on which excise duties or taxes are non-applicable based on a condition listed in a relevant Act or Regulation. CBSA-constructed code for goods that don't fall under any of conditions set out within the Excise acts and thus are excise free, based on the good itself. Note: Goods could also be put under C00 if it is an option provided in the drop-down list. Free E91 Applies to the exemption of payable excise duties on ships’ stores imports. Schedule of Ships’ Stores Regulations Free E93 Applies when the excise charges are paid directly to the Canada Revenue Agency. CBSA-constructed code for goods where the importer remits the payable excise directly to the Canada Revenue Agency. Non-applicable\nOther Excise Codes These codes exist to account for specific scenarios not applicable elsewhere. As the circumstances behind each code are unique, any details regarding usage particularities are noted below. Code Definition Purpose/Legislation Rate Type E00 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where an Excise Code is mandated on a CAD but was not used on a declared B3. Accept Rate* *Enter calculated amount owing in Excise Tax field E70 Applies to goods containing the definition of “subject to customs duty based on excise duty” in the Customs Tariff . In 2023, based on a review of the interpretation of HS classification descriptions containing \"Subject to customs duty based on excise duty\", it has been determined that the goods imported under those specific classifications contain an excisable good of which its excise duties are to be applied. Accept Rate* *Enter calculated amount owing in Excise Duty field", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Appendix D – GST Exemption Codes", + "part": "", + "division": "", + "heading": "", + "text": "Code Definition Purpose/Legislation Rate Type 11 Applies to the conversion of pre-CARM Customs Accounting Declarations, as declared. CBSA created code for situations where a GST exemption code is needed and applicable on a CAD for conversion purposes of a declared B3. Free 48 Applies to prescribed publications imported by mail or courier by a non-resident registered person. Publication Supplied by a Non-resident Registrant Regulations (GST/HST) Free 49 Applies to money or certificates or other documents deemed a financial instrument. Section 10 of Schedule VII of the Excise Tax Act . Free 51 Applies to goods that are classified under Heading numbers 98.01 to 98.07, 98.10 to 98.12, 98.15 and 98.16 of the Customs Tariff . It does not, however, apply to goods classified under 9804.30.00. Section 1 of Schedule VII of the Excise Tax Act . Free 52 Applies to medals, trophies and other prizes won outside of Canada, that are bestowed, received, or accepted for heroic deeds, valour or distinction. This exemption code does not apply to usual merchantable goods that are won outside Canada in competitions. Section 2 of Schedule VII of the Excise Tax Act . Free 53 Applies to printed matter imported for the promotion of tourism. Section 3 of Schedule VII of the Excise Tax Act . Free 54 Applies to donated goods imported by a charity or public institution in Canada. Section 4 of Schedule VII of the Excise Tax Act . Free 55 Applies to goods supplied by a non-resident for goods in need of repair or replacement and under warranty. Section 5 of Schedule VII of the Excise Tax Act . More information can be found in Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada . Free 56 Applies to prescription drugs and biologicals. Part I of Schedule VI of the Excise Tax Act . Free 57 Applies to medical and assistive devices. Part II and Part II.1 of Schedule VI of the Excise Tax Act . Free 59 Applies to food and beverages for human consumption (Basic Groceries). Part III of Schedule VI of the Excise Tax Act . Free 60 Applies to goods related to agriculture and fishing as enumerated in Part IV of Schedule VI of the Excise Tax Act , not including property provided in Section 10 of that Part. Part IV of Schedule VI of the Excise Tax Act Free 61 Applies to goods related to agriculture and fishing provided in the Schedule of the Agriculture and Fishing Property (GST/HST) Regulations , not including fishing boats for use in the commercial fisheries. Agriculture and Fishing Property (GST/HST) Regulations Free 62 Applies to fishing boats purchased for the use in commercial fisheries pursuant to Section 10 of Part IV of Schedule VI of the Excise Tax Act . Section 10 of Part IV of Schedule VI of the Excise Tax Act . Free 64 Applies to supplies imported for the use of constructing an international bridge or tunnel crossing the boundary between Canada and the United States. Section 2 of Part VIII of Schedule VI of the Excise Tax Act . Free 65 Applies to goods sent to a recipient in Canada by mail or courier, the value of which is normally not more than $20, provided they are not prescribed goods enumerated in the Mail and Courier Imports (GST/HST) Regulations . Mail and Courier Imports (GST/HST) Regulations Free 66 Applies to goods prescribed under the Non-taxable Imported Goods (GST) Regulations . Non-taxable Imported Goods (GST) Regulations Free 67 Applies to goods imported for use by foreign representatives and official use of diplomatic missions, consular posts and international organizations. More information can be found in Subsection 4 (2) of the Foreign Missions and International Organizations Act Free 69 Applies to goods imported by Visiting Forces. More information can be found in the Visiting Forces Act and in Memorandum D21-4-3: Visiting Forces Personnel – Tariff Item No. 9827.00.00 Free 71 Applies to supplies made to and by the provincial government of Alberta. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 73 Applies to supplies made to and by the provincial government of Manitoba. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 80 Applies to supplies made to and by the provincial government of Saskatchewan. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 81 Applies to supplies made to and by the territorial government of the Northwest Territories. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 82 Applies to supplies made to and by the territorial government of the Yukon. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. Free 99 Combined casual/commercial entries – additional GST CBSA code to remove the duplicate GST on specific importations where HST is also applied. Free", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "Appendix E – Code Removals", + "part": "", + "division": "", + "heading": "", + "text": "Excise Codes Code Title Reasoning E06 Matches No longer excisable. E20 LVS accept rate This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E21 Cigars Removed as it is redundant with E07, which provides the specified rates per thousand as intended by the CRA . CARM allows for decimal numbers with the MIL unit of measure, ensuring that even if less than 1000 cigars are imported, they can be declared accurately. E27 Manufactured Tobacco (New Brunswick) Manufactured tobacco is accounted for elsewhere. E30 Manufactured Tobacco (Ontario) Manufactured tobacco is accounted for elsewhere. E46 Liquid vaping products (ml) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E47 Solid vaping products (g) This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E48 Additional vaping duty - Specified provinces or territories This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E50 Cannabis flower – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E51 Cannabis trim – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E52 Cannabis seed – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E53 Cannabis seedling – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E54 Cannabis – federal ad valorem rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E55 Canada Provincial exempt excise duty tax Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E56 Cannabis Oil – federal flat rate Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E57 Cannabis Oil – flat rate additional Cannabis Excise Codes (E-codes) have been removed to group them under the new Cannabis Codes (C-codes) for ease of reference and consistency. The C-codes also provide for multiple scenarios that encompass both Federal and Additional (provincial) excise duties that apply. E62 Applies when 20% of the taxable amount above $100,000 of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E63 Applies when 10% of the full value of the aircraft is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E64 Applies when 20% of the taxable amount above $250,000 of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E65 Applies when 10% of the full value of the vessel is excisable. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E67 Applies to Tax Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E68 Applies to Special Import Certificates used when importing luxury items. Luxury Tax on subject aircraft and vessels has been removed effective November 5, 2025 . E80 Imported by a VPL This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E81 Vaping product drug This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E82 Personal importation within the prescribed limit This code was created for the purposes of the Legacy System CCS and is not needed in CARM. E85 Goods listed in tariff item 9804.30.00 in the Customs Tariff . As per consultation with CRA , this E-code does not apply to excisable goods. E86 Goods listed in Section I of Part VII of Schedule III of the Excise Tax Act . As per consultation with CRA , this E-code no longer applies. E94 Other imported goods covered by an order-in-council (OIC) CARM's logic is set up so that, if there is an active OIC in the system, based on how it is inputted into the CAD, the system will automatically remit the excise. Therefore, this E-code has been removed. E95 Imported goods qualifying under other exemption As per consultation with CRA , this E-code no longer applies. E96 Goods imported by provincial governments of Alberta, New Brunswick, Saskatchewan, Yukon, and Northwest Territories As per consultation with CRA , this E-code no longer applies as excise exemptions are accounted for under other excise codes. E97 Goods imported by diplomats This E-code is not required as OICs for Diplomats are in place and Tariff Item 9808.00.00 provides relief as well. E98 Goods imported by certified public hospital As per consultation with CRA , this E-code no longer applies. E99 Goods imported by municipalities As per consultation with CRA , this E-code no longer applies.\nGST exemption codes Code Title Reasoning 2 LVS Accept Rate This code was used for Legacy System issues. Does not apply in CARM. 17 Exemption code 49 to resolve system problem This code was used for Customs Commercial System issues. Does not apply in CARM. 50 Computer Carrier Remission Order 85-277 Remission Orders are uploaded in CARM with specific instructions to relieve taxes, which makes this code unnecessary. 63 Goods for Governor General Section 1, Part VIII, Schedule VII Removed as per the Excise Tax Act , there is no longer a Part VIII in Schedule VII. 68 Goods for diplomatic missions consular posts Code removed as it has been combined with GST exemption code 67. 70 Goods for the exclusive use of the visiting forces Code removed as it has been combined with GST exemption code 69. 72 Goods for the use of the government of BC Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 74 Goods for the use of the government of NFLD Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 75 Goods for the use of the government of New Brunswick Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 76 Goods for the use of the government of Nova Scotia Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 77 Goods for the use of the government of Ontario Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 78 Goods for the use of the government of PEI Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 79 Goods for the use of the government of Quebec Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below. 83 Goods previously imported subject to full GST and now reimported Code is being removed as this is already captured under GST code 66. 84 Exempt conditionally Schedule VII, Section 9 As per the information found in Section 9 of Schedule VII of the Excise Tax Act , the Note referenced no longer exists. 85 Goods for the use of the government of Nunavut Code has been removed as according to the CRA , GST must be charged upon importation, and the government may be eligible to apply to recover the GST paid. More information can be found on the CRA ’s GST / HST information for governments and diplomats webpage, linked below.", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D18-5-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D18-5-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Agriculture and Fishing Property (GST/HST) Regulations\n- Customs Tariff\n- Excise Tax Act\n- Excise Act\n- Excise Act, 2001\n- Excise Duties on Cannabis Regulations\n- Foreign Missions and International Organizations Act\n- Mail and Courier Imports (GST/HST) Regulations\n- Non-taxable Imported Goods (GST/HST) Regulations\n- Publication Supplied by a Registrant (GST/HST) Regulations\n- Select Luxury Items Tax Act\n- Ships’ Stores Regulations\n- Visiting Forces Act\nRelated D memoranda\n- Memorandum D21-4-3: Visiting Forces Personnel - Tariff Item No. 9827.00.00\n- Memorandum D8-2-10: Goods returning to Canada having been repaired outside of Canada\n- Memorandum D18-4-1: Select Luxury Items Tax on Importation\n- Memorandum D18-3-2: Excise Duty Framework for Vaping Products\n- D17 - Accounting and Release Procedures D Memoranda Series\nIssuing office\nTrade Policy Division Trade and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-03-27", + "current_to": "2026-03-27", + "citation": "Memorandum D18-5-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-5-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to reflect:\n- The CFIA ’s Shipborne Dunnage Program that came into force on November 6, 2023\n- Minor editorial changes", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. This memorandum contains the guidelines that apply to commercial and non-commercial importations of food, plants, animals (FPA) and related products as regulated by the Canadian Food Inspection Agency (CFIA).\nScope\n2. Food, plants and animals and related products include:\n- Animal feed\n- Animal and plant pathogens, including microorganisms and biological material\n- Fertilizers, fertilizer-pesticide combination products, soil supplements and growing media\n- Fish, seafood and fish products\n- Fresh fruits and vegetables\n- Grains, seeds, and nuts\n- Live animals including: terrestrial animals aquatic animals (including gametes and germplasm) animal semen and embryos hatching eggs honey bees\n- Pet food and treats\n- Plants and plant products\n- Processed fruits and vegetables, and maple products\n- Products and by-products of animal origin including: meat and meat products, including glands and organs (edible and inedible) eggs and egg products milk and milk products honey, beeswax and propolis hides, skins, feathers, wool and trophies manure rendered animal meals and rendered animal fats animal carcasses, parts and derivatives aquatic animal carcasses, parts of carcasses and offal animal samples (tissues, blood, feces, etc.)\n- Roots, bulbs and tubers and other plant matter for propagation\n- Soil and related matter\n- Wood and wood products\n3. This memorandum also applies to items that are infested or contaminated with CFIA -regulated matter, such as soil, pests, blood, feces and organic matter.\n4. The importation or exportation of FPA and related products may also be regulated by other government departments such as Environment and Climate Change Canada (ECCC), Fisheries and Oceans Canada (DFO), and Global Affairs Canada (GAC). Information on these requirements is not included in this memorandum, but can be found in the following CBSA memoranda:\nECCC : Memorandum D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) .\nDFO : Memorandum D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers under the Aquatic Invasive Species Regulations.\nGAC : Memorandum D19-10-2: Export and Import Permits Act (Importations) and Memorandum D10-18-1: Tariff Rate Quotas .\n5. In addition, although the importation of human pathogens is not regulated by the CFIA , there are pathogens that are both human and animal (zoonotic) and these are regulated by both the CFIA and the Public Health Agency of Canada (PHAC). PHAC is responsible for the administration of certain provisions of the Health of Animals Act and Health of Animals Regulations . It issues import permits and transfer authorizations for most terrestrial animal pathogens (excluding aquatic animals, bees, invertebrates and pathogens that cause emerging or foreign animal diseases). For more information consult the PHAC Laboratory Safety and Biosecurity website and Memorandum D19-9-4: Importation and Exportation of Pathogens and Toxins .\nResponsibilities of the CBSA and the CFIA\n6. The CFIA is responsible for establishing the policies that govern the import, export and in-transit movement of FPA and related products.\n7. In 2003, the CBSA assumed responsibility for the initial import inspection services in respect of the acts and regulations administered by the CFIA to the extent that they are applicable at Canadian border points. The CFIA retains responsibility for the enforcement of the CFIA acts and regulations to the extent that they apply within Canada and at its National Import Service Centre (NISC).\n8. In 2005, the CBSA and the CFIA signed an umbrella memorandum of understanding (MOU), which outlines the administrative and operational roles and responsibilities of the two agencies as they apply at the border with respect to the import, export and in-transit movement of FPA and related products.\n9. CBSA officers are designated to enforce the provisions of the above CFIA acts and their associated regulations under section 9 (2) (b) of the Canada Border Services Agency Act .\nCFIA import requirements\n10. FPA and related products brought into Canada can carry harmful animal and plant diseases, plant pests, microorganisms, viruses, fungi and/or bacteria or may be invasive species, which can pose serious risks to Canada's environment, economy, agricultural sector, natural resources, and the health of Canadians.\n11. In order to help mitigate the risks of introducing threats into Canada, the CFIA has established prohibitions, restrictions, controls, and/or limits on the importation of FPA and related products from around the world. In some cases, import documentation such as licences, permits, certificates and/or other documents or information are required in order for the goods to be eligible to enter Canada.\n12. Any required licences, permits, certificates and any other required import documentation must be obtained prior to arrival of the goods in Canada.\n13. All required import documentation must be authentic, legible, complete, and, where required, signed by the appropriate authority.\n14. Complete and current import requirements for CFIA -regulated products can be found by consulting the CFIA 's Automated Import Reference System (AIRS) . AIRS is an automated reference tool that uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import. Please be aware that import requirements can change on a daily basis due to emerging threats.\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\n15. In order to respond to emerging situations (e.g. disease outbreaks), the CFIA may impose new requirements or restrictions on FPA and related products entering Canada that supersede the instructions in AIRS . The CBSA will enforce these new restrictions/requirements as required at Canadian border points of entry.\n16. Clients wishing to receive email notifications regarding updates to CFIA import policies and AIRS , including system outages, can do so by subscribing through the CFIA ’s email subscription website.\n17. CFIA import permits can be requested by completing the appropriate permit application form(s) available on the CFIA ’s website . The CFIA ’s Centre for Administration (CoA) can also be contacted for further assistance with obtaining these permits.\nCentre of Administration E-mail: Permission@inspection.gc.ca Telephone: 1-800-442-2342 or 613-773-2342\nCFIA 's National Import Service Centre (NISC)\n18. To simplify and enhance the import process, the CFIA established the NISC as a single-point contact for information and advice concerning CFIA import requirements. Clients seeking information or assistance related to CFIA import requirements or restrictions can contact the CFIA 's NISC at:\nBy email or facsimile 7 days a week, including statutory holidays: 7:00 am to 3am (EST) Email: cfia.nisc-csni.acia@inspection.gc.ca Facsimile: 1-905-795-9658 By telephone Monday to Friday, excluding statutory holidays : 7 am to 11 pm (EST) 1-800-835-4486 or 1-877-493-0468 (Canada or U.S.A.) 1-289-247-4099 (Local calls and all other countries)\nStatutory holidays New Year's Day Good Friday Easter Monday Victoria Day Canada Day Civic Holiday Labour Day National Day for Truth and Reconciliation Thanksgiving Remembrance Day Christmas Day Boxing Day\n19. The CFIA ’s NISC is responsible for reviewing import documentation for certain FPA and related goods entering Canada and then returning a release recommendation either electronically to the CBSA , or by fax directly to the client on a CFIA 5272, Request for Documentation Review form . Further information can be found at the CFIA ’s website: Document Procedures for the National Import Service Centre (NISC)\nTraveller importations\n20. Travellers are required by law to declare any FPA and related products that they are bringing into Canada. Failure to declare goods can result in forfeiture, monetary penalties, and/or prosecution. The Agriculture and Agri-food Administrative Monetary Penalties Act is used to address traveller non-compliance when a person fails to present FPA goods, fails to present prescribed documentation for FPA goods upon entry into Canada, or attempts to illegally import FPA goods. See paragraph 77 of this memorandum for further information on monetary penalties.\n21. Travellers are also responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation of the goods into Canada, including obtaining any required import documentation prior to arrival of the goods at the border.\n22. Travellers can consult the CFIA ’s website for general information on CFIA requirements for importing FPA and related products into Canada and visit CBSA ’s Food, plant and animal inspection website for additional import requirements and information.\n23. Complete and current CFIA import requirements can be found by consulting the CFIA ’s AIRS . Please be advised that the import requirements can change on a daily basis due to emerging threats .\nAdditional information on using AIRS can be found in the Appendix of this memorandum.\nCommercial importations\n24. Importers or the person in possession, or care and control of the goods are responsible for ensuring that their goods comply with the requirements of all government departments and agencies prior to importation into Canada.\n25. All commercial importations must be reported to the CBSA at the first point of arrival in Canada in accordance with CBSA D3-series memoranda . Release from CBSA control can be obtained by following the release and accounting procedures outlined in CBSA D17-series memoranda .\n26. Under certain conditions, as described in CBSA D3-series memoranda , shipments may be allowed to move inland, in-bond, where formal release procedures will be followed and compliance with the requirements of other government departments verified.\nNote : When the AIRS recommendation is \"Refer to CFIA — Veterinary Inspection\", approval from the CFIA veterinarian must be received before any movement of animals or goods is permitted into Canada.\n27. For Electronic Data Interchange (EDI) transmissions, importers/brokers and the CBSA will receive an electronic notification of the CFIA ’s recommendation via the CBSA ’s Accelerated Commercial Release Operations Support System (ACROSS). For paper submissions requiring documentation review by the CFIA ’s NISC , a completed CFIA 5272, Request for Documentation Review form along with any CFIA -required import documentation must be submitted to the NISC for review. A customs transaction number is mandatory for all import requests and must appear on the CFIA 5272 form.\n28. The 5272 form will be stamped and returned by the NISC to inform importers/brokers of the CFIA ’s recommendation. The stamped 5272 along with all CFIA required import documentation must be presented to the CBSA as a part of the release package.\n29. All documentation submitted to the CBSA must be true, accurate and complete, and may require taxonomic names to be provided (e.g. for aquatic animals). Importers and brokers are advised that incomplete or missing documentation may result in delays, refusal and/or administrative monetary penalties (see paragraph 78 ).\nNote: For plants, animals, and microorganisms, instructions for completing the commodity description field on the commercial invoice are found in Appendix A of Memorandum D1-4-1: CBSA Invoice Requirements .\n30. Where applicable, commercial and traveller importations must also meet the CFIA ’s labelling requirements. The CFIA regulates packaging, labelling, composition, and net quantity requirements for most foods under the following Acts and their associated regulations:\n- Safe Food for Canadians Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\nThe CBSA assists the CFIA with the administration of these Acts, through the detection and notification of possible infractions.\nImplementation of the CBSA Single Window Initiative (SWI)\n31. The CBSA has implemented the Single Window EDI service option – the Integrated Import Declaration (IID) as the primary method of obtaining commercial release of CFIA -regulated goods.\n32. SWI ’s IID allows for the provision of licence, certificate, permit and other import documentation information submitted via the Digital Image Functionality and/or as dematerialized information.\n33. For more information on the SWI IID , please refer to the CBSA ’s Single Window Initiative website . The Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information.\nIn-transit shipments\n34. For the purposes of this memorandum, \"in-transit\" is defined as the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point.\n35. The CBSA may authorize the in-transit movement of CFIA -regulated commodities under the following conditions:\n- (a) CBSA reporting requirements have been met as outlined in CBSA D3-series memoranda\n- (b) the goods meet all CFIA requirements\n- (c) the goods are transported by a CBSA -bonded carrier\n36. CFIA requirements for in-transit shipments can be determined by consulting AIRS under the “in-transit through Canada” option. Where this option is not available, the shipment must meet CFIA import requirements as listed in AIRS .\nCanadian goods returning to Canada\n37. CFIA -regulated goods returning to Canada after being imported to another country must meet all CFIA requirements.\n38. CFIA requirements for Canadian goods returning to Canada can be determined by consulting AIRS under the “Canadian goods returning to Canada” option. Where this option is not available, the goods must meet CFIA import requirements as listed in AIRS .\nInadmissible goods\n39. Goods that have been imported in contravention of CFIA legislation may be:\n- seized and deemed forfeit to the Crown\n- ordered removed from Canada\n- exported from Canada, unless subject to any other restriction\n- abandoned by the importer or the person in possession, or care and control of the goods, to the Crown in accordance with section 36 of the Customs Act\nNote : In some cases, the CBSA or the CFIA may order the goods treated prior to removal.\n40. Where an importer or the person in possession, care and control of the goods fails to remove goods that have been ordered removed from Canada within the specified time period, the goods become forfeit to the crown.\n41. Seized, abandoned or forfeited goods will be dealt with in accordance with the legislation that controls, regulates or prohibits the importation of the commodity.\n42. Importers or the person in possession, or care and control of the goods are responsible for all costs associated with the removal, treatment, storage and/or disposal of seized, abandoned or forfeited goods under CFIA legislation or the Customs Act .\n43. Goods that are abandoned or forfeited to another government department remain the responsibility of that department.\nWood Packaging Material (WPM)\n44. Wood packaging material (WPM) is defined as wood or wood products used in supporting, protecting or carrying a commodity, and includes dunnage. All ship borne dunnage within a container, on a flat-rack etc. that is not bracing cargo on the ship's deck is considered WPM .\n45. The CFIA regulates the entry of WPM into Canada in accordance with the International Standards for Phytosanitary Measures ‘Regulation of Wood Packaging Material in International Trade’ 2009 ( ISPM 15 ) as endorsed by the International Plant Protection Convention (IPPC).\n46. WPM from all countries, except the continental United States (U.S.), entering Canada must meet the following CFIA import requirements:\n- In all instances the WPM must be free from live wood-boring pests and signs of live wood-boring pests and either\n- The WPM must bear a valid IPPC mark that: is legible, permanent, non-transferrable and conforms to the standards set out in ISPM 15 indicates the two-letter country code for the country in which the wood packaging material was produced indicates the official certification number issued to the facility producing the compliant wood packaging material indicates the two-letter code for the treatment carried out, indicating treatment by an approved method Or\n- The WPM must be accompanied by a valid phytosanitary certificate indicating treatment by an approved method.\nNote : Phytosanitary certificates are not accepted from China, but are still acceptable from Hong Kong, Macao and Taiwan.\n47. Any WPM found to be non-compliant with the CFIA entry requirements is inadmissible to Canada and will be ordered removed from Canada.\n48. Under certain, limited conditions, shipments containing a minor amount of non-compliant WPM may either: (a) be deconsolidated, or (b) have the non-compliant WPM separated from the associated cargo and replaced with compliant WPM . Once the non-compliant WPM is removed and arrangements have been made for its disposal in accordance with CFIA regulations, the shipment will be eligible for release into Canada, providing the shipment also meets all other Canadian import requirements.\n49. The option to deconsolidate or separate is only available at the discretion of the CBSA port of entry and is contingent upon the nature of the non-compliance and the capacity of the port of entry facilities to handle deconsolidation or separation. Deconsolidation or separation is never an option when there are live wood-boring pests or signs of live wood-boring pests.\n50. Any WPM found with live wood-boring pests or signs of live wood-boring pests will be contained and sealed to prevent the risk of pest escape, ordered treated and removed from Canada. Treatment is only to prevent the risk of pest escape while awaiting and during removal from Canada, and does not render the shipment compliant with ISPM 15 or CFIA entry requirements for WPM .\n51. Ship borne dunnage is wood carried on a marine vessel, used to secure or support a commodity, but does not remain with the commodity. As of November 6th, 2023 , the new CFIA Shipborne Dunnage Program allows operators to apply to the program in order to be authorized to discharge dunnage at CFIA approved designated terminals. A list of the CFIA designated terminals where dunnage may be discharged for quick disposal or processing can be found in Appendix 2 of the D-98-08: Entry Requirements for Wood Packaging Material into Canada .\n52. Shipborne dunnage that is not part of the CFIA Shipborne Dunnage program regardless of any ISPM 15 markings, treatment or certificates must:\n- remain on the vessel or, if offloaded temporarily, be put back on the vessel Or\n- be stored in sealed containers that prevent the escape of pests and transported for disposal or processing at a CFIA -approved disposal or processing facility, subject to CBSA approval and where CFIA -approved facilities exist And\n- cannot be discharged at non- CFIA approved terminals\n53. All costs associated with the storage, separation, treatment, removal, and/or disposal of non-compliant WPM or dunnage are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act .\n54. For current, detailed information on the entry requirements for WPM , IPPC marks, Phytosanitary certificates, and dunnage, and to ensure compliance, always refer to CFIA Directive D-98-08: Entry Requirements for Wood Packaging Material into Canada .\nGoods contaminated with soil\n55. Canada has a “no tolerance” policy for foreign soil, and therefore anything more than a fine film of dust left by dirty wash water or accumulated during transport is considered to be contamination with soil. Any visible film, patch or clump of mud, dirt or organic matter (e.g., manure or blood) on or in the goods or conveyance beyond a fine film of dust constitutes the presence of soil and renders the goods/conveyance non-compliant.\n56. Any goods found to be contaminated with soil are inadmissible and will be ordered removed from Canada. This includes non- FPA products such as used vehicles, farm equipment, conveyances, and personal effects such as hiking boots, gardening tools and bicycles.\n57. Under exceptional circumstances, the CBSA may authorize treatment of the goods or conveyance at a CFIA -approved cleaning facility, bonded under the Customs Act . The goods must then be re-inspected by the CBSA before being authorized to enter Canada. The decision to allow the goods or conveyance to be treated is at the discretion of the border services officer and is based on a combination of the following factors:\n- Amount of soil present (level of contamination)\n- Availability of either a CFIA -approved treatment facility within the immediate urban environment or mobile treatment facility to come to the port of entry\n- Ease of containment and transport\n- Operational capacity of the port of entry\n- Shape, surface and texture of goods\n- Health and safety concerns\n58. All costs associated with the storage, treatment and/or removal of goods contaminated with soil are the responsibility of the importer or person in possession, or care and control of the goods pursuant to section 44 of the Plant Protection Act and section 60 of the Health of Animals Act .\n59. For further information on CFIA import requirements for goods contaminated with soil, please refer to CFIA Directive D-95-26: Phytosanitary requirements for soil and soil-related matter, and for items contaminated with soil and soil-related matter .\nLive animals\n60. Live animals that require an inspection by a CFIA veterinarian or the CBSA are inspected at the first point of arrival in Canada . Live Animals requiring CFIA veterinary inspection at the border are indicated in AIRS as \"Refer to CFIA – Veterinary Inspection\". Those requiring CBSA inspection are identified in AIRS as “ CBSA Inspection”.\n61. Where CFIA veterinary inspection is indicated as a requirement, travellers/importers are to contact the CFIA Animal Health Office closest to the port of entry into Canada prior to arrival to arrange for a veterinary inspection appointment. The results from the CFIA inspection must be made available to the CBSA before the animals can be released into Canada.\n62. Live animals imported into Canada must be handled and transported in a humane manner that prevents injury and unnecessary suffering. Any suspected humane transport issues or instances where the animal appears to be downed, injured, sick or unhealthy will be referred to a CFIA veterinarian. Information on the requirements for the humane transport of animals can be found in the Health of Animals Regulations .\n63. All costs associated with the storage, removal, and/or disposal of non-compliant live animals are the responsibility of the importer or person in possession, or care and control of the goods.\nEmpty conveyances entering Canada after transporting live terrestrial animals\n64. Empty conveyances entering Canada after transporting live terrestrial animals in a foreign country must have been cleaned in accordance with the Health of Animals Regulations . Non-compliant conveyances will be refused entry into Canada.\nAquatic animals (live or dead)\n65. Traveller/commercial imports of susceptible species listed in Schedule III of the Health of Animals Regulations generally require a CFIA import permit and other documentation as outlined in AIRS in order to enter Canada.\n66. Under the Health of Animals Regulations there are additional information requirements that must be declared upon entry, including the scientific or taxonomic names for finfish, crustaceans, and molluscs. Consequently, travellers and commercial importers must report scientific names of all imported aquatic species in the commodity description field of Form CI1, Canada Customs Invoice or the commercial invoice, either electronic or paper, as per the instructions in Memorandum D1-4-1: CBSA Invoice Requirements , and/or in accordance with the technical requirements, specifications and procedures for electronic data interchange as set out in the Electronic Commerce Client Requirements Document (ECCRD). In addition to taxonomic names, travellers and commercial importers must declare the number of aquatic animals being imported, the life stage, the country in which the aquatic animal was born or where the germplasm came from, and whether the animals are from captivity or the wild.\n67. The following websites are sources of scientific names and information on aquatic species:\n- Fish Base\n- Mollusca Base\n- World Register of Marine Species (WoRMS)\n- Integrated Taxonomic Information System (ITIS)\n68. Contaminated watercraft and other aquatic equipment moved across land borders can introduce aquatic animal diseases and aquatic invasive species, which are regulated by the CFIA and DFO , respectively. Consequently, watercraft and aquatic equipment entering Canada must be free of contamination by animals, mud, plant material, and organic debris and be free of standing water and unauthorized bait. The CBSA can refuse entry of watercraft and equipment that is not cleaned, drained and dried .\nInternational waste\n69. International waste may only be offloaded in Canada with the approval of the CBSA and where CFIA -approved routes and CFIA -approved disposal facilities exist.\n70. Any international waste offloaded from aircraft or marine vessels must be controlled, transported and disposed of in accordance with the CFIA ’s International Waste Directive . Marine vessel/aircraft owners or their agents/representatives are responsible for ensuring the requirements of the International Waste Directive are met.\n71. For more information on CFIA policies governing the control, transportation and disposal of international waste, please consult the CFIA ’s International Waste Directive .\nPostal and courier importations\n72. CFIA -regulated commodities are not eligible for import in the Courier Low Value Shipment (LVS) stream. All CFIA import requirements must be met if imported through the postal stream.\n73. Additional information on postal and courier importations can be found in Memorandum D5-1-1: Canada Border Services Agency International Mail Processing System , Memorandum D8-2-16: Courier Imports Remission and Memorandum D17-4-0: Courier Low Value Shipment Program .\nDiplomatic goods and persons with special status\n74. All importations of FPA and related products are subject to CFIA import requirements, regardless of any diplomatic immunity, status or privilege extended to the person importing the goods.\n75. For additional information refer to Memorandum D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00) .\nTrade fairs, shows and special events in Canada\n76. FPA and related products imported for trade fairs, shows, or other special events in Canada are subject to all CFIA requirements.\nNote : In some cases, AIRS has an end use for “show or exhibition” that can be used to determine CFIA import requirements for these goods.\nPenalty provisions\n77. The CBSA has the authority under the Agriculture and Agri-food Administrative Monetary Penalties Act to issue warnings or monetary penalties to travellers who fail to declare or illegally import FPA goods. Monetary penalties currently range from $500 to $1,300 per violation.\n78. Under the CBSA’s Administrative Monetary Penalty System (AMPS), the CBSA can issue monetary penalties to commercial clients for non-compliance with the CBSA ’s trade and border legislation. If prescribed documentation has not been presented to the CBSA with the release request, a penalty may be issued by the CBSA for not providing required permits or information before the goods are released. Please refer to Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nInspection fees\n79. The CFIA has established a series of inspection fees related to the importation of certain commodities. The CBSA collects fees for FPA inspections performed at the border by Border Services officers, which include but are not limited to:\n- The inspection of WPM\n- The inspection of goods potentially contaminated with soil\n- The inspection of dogs, cats, horses, feeder cattle, hatching eggs, animal semen and embryos\n- International waste monitoring activities\n80. Information on inspection fees and their amounts can be found by consulting the CBSA ’s Schedule of Inspection Fees .\n81. The goods and services tax (GST) and other applicable taxes may be charged on these services. The fees cannot be claimed under a traveller's personal exemption.", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "Additional information", + "part": "", + "division": "", + "heading": "", + "text": "Exports\n82. The CFIA is responsible for the certification and control of FPA and related products exported from Canada. Information on exporting CFIA -regulated commodities can be found on the CFIA ’s website . The CBSA 's export reporting requirements are outlined in Memorandum D20-1-1: Exporter Reporting .\nProvincial/territorial requirements\n83. The CBSA is not responsible for enforcing provincial or territorial legislation for the importation of plants and animals. Nevertheless, border services officers may contact the appropriate provincial or territorial authority if they suspect that an importation of a plant or animal is in violation of a provincial or territorial law. This includes the importation of any invasive animal or plant species and/or species potentially carrying animal or plant diseases or pests that are regulated by the provinces and territories.\n84. Border services officers are granted the authority to share information with the provinces and territories related to potential violations of their laws under paragraphs 107 (4)(e) and 107 (5)(d) of the Customs Act .", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "Appendix — CFIA 's Automated Import Reference System (AIRS)", + "part": "", + "division": "", + "heading": "", + "text": "The purpose of the CFIA ’s Automated Import Reference System (AIRS) is to provide accurate and timely information on import requirements. The application uses a question and answer approach to guide the user through a series of questions about the Harmonized System (HS) codes, product description, genus or species, origin, destination, end use and miscellaneous qualifiers of the product they wish to import.\nIn all cases, the commodities must also meet all other CBSA and other government department (OGD) entry requirements in order to be released into Canada.\nWhen using AIRS to search for a particular commodity, one or more of the following search criteria can be used:\n- Common Name\n- HS Description\n- HS Code\n- Alternate Description\n- Key Words (includes taxonomic names (scientific names of species) and taxonomic serial numbers (TSN))\nAs a reference, below are terms used in AIRS under “Recommendations to CBSA /Documentation and Registration Requirements.” The terms, as they appear in AIRS , are listed below in bold and are followed by a brief explanation of their meaning.\n- (a) Approved : The commodity is eligible for import into Canada provided that the requirements stated under the conditions of import have been met.\n- (b) Approved (must be accompanied by the following documents/registrations) : The commodity is eligible for import into Canada provided that the importer has the required documentation as listed in AIRS and it is available for CBSA or CFIA review.\n- (c) CBSA Inspection : The commodity is eligible for import into Canada provided that an inspection by a border services officer confirms that all import conditions have been met.\n- (d) CBSA Inspection (must be accompanied by the following documents/registrations) : The commodity and the required documentation, as listed in AIRS , require an inspection by a border services officer at the first point of arrival in Canada.\n- (e) Not regulated by CFIA : The commodity is not subject to CFIA regulations.\n- (f) Refer to CFIA — NISC : The required documentation, as listed in AIRS , must be submitted to the CFIA ’s NISC for review. Documents may be submitted to the NISC for review using the following methods : Electronic Data Interchange (EDI) as part of an electronic release request to the CBSA . The NISC will then return a recommendation via the agencies’ EDI system Or In advance by fax with a CFIA 5272 form . The CFIA will return a recommendation by stamp on the CFIA 5272 form. All required import documentation including the stamped CFIA 5272 form must then be presented to the CBSA as part of the release package or traveller entry\n- (g) Refer to CFIA — Veterinary Inspection : The commodity and the required documentation, as listed in AIRS , require inspection by a CFIA veterinarian at the first point of arrival in Canada. The results from the CFIA inspection must be made available to the CBSA before the commodity can be released into Canada.\n- (h) Refuse Entry : The commodity cannot be imported into Canada.\n- (i) Importations of these products are not regulated by the CFIA : The commodity is not subject to CFIA regulations.\nNote : If AIRS returns a message of “no record found”, it does not necessarily mean importation is approved or has no CFIA requirements. It may mean that the associated risk has not yet been fully assessed by the CFIA . CFIA review and approval is required.\nPlease be aware that, in order to respond to emerging threats, the CFIA may implement requirements or restrictions that take precedence over any import recommendation indicated in AIRS .\nNote : Some import requirements of other government departments, such as Environment and Climate Change Canada, and Global Affairs Canada may also be listed in AIRS , but, these are not necessarily all inclusive or up-to-date and it is the responsibility of the importer to determine all import requirements.\nAIRS has been prepared for the convenience of reference only and has no official sanction. For all purposes of interpreting and applying the law, users should consult the legislation passed by Parliament.", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nThe requirements outlined in this memorandum are derived from the following Acts of Parliament and their associated Regulations:\nCanada Border Services Agency (CBSA) Legislation\n- Canada Border Services Agency Act\n- Customs Act\nCanadian Food Inspection Agency (CFIA) Legislation\n- Agriculture and Agri-Food Administrative Monetary Penalties Act\n- Canadian Food Inspection Agency Act\n- Feeds Act\n- Fertilizers Act\n- Food and Drugs Act (as it relates to food)\n- Health of Animals Act\n- Plant Protection Act\n- Safe Food for Canadians Act\n- Seeds Act\nRelated D memoranda\n- D1-4-1: CBSA Invoice Requirements\n- D3-series: Transportation\n- D5-1-1: International mail processing\n- D8-2-16: Courier imports remission\n- D10-18-1: Tariff Rate Quotas\n- D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- D17-series: Accounting and Release Procedures\n- D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)\n- D19-8-5: Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations\n- D19-9-1: The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods\n- D19-10-2: Administration of the Export and Import Permits Acts (Importations)\n- D19-10-3: Administration of the Export and Import Permits Act (Exportations)\n- D19-12-1: Importation of vehicles\n- D19-12-2: Importation of Tires\n- D20-1-1: Exporter reporting\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nThe present D Memoranda supersedes D19-1-1 Food, Plants, Animals and Related Products dated January 24, 2019.\nIssuing office\nOther Government Department Programs Unit Commercial Program Directorate Programs Branch Canada Border Services Agency", + "history": "", + "last_amended": "2024-08-31", + "current_to": "2024-08-31", + "citation": "Memorandum D19-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-1-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Border Services Officers ( BSO s), employees ( non-BSOs )\nKey content: Regulations for importing or exporting nuclear or radioactive materials.\nKeywords: Nuclear imports, nuclear exports, radiation, radioactive, radiation devices\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A Appendix B References Contact us", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A\n- Appendix B\n- References\n- Contact us", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "- Changes to the format of the document\n- This memorandum replaces the previous Memorandum D19-2-1 : Administration of the Nuclear Safety and Control Act , dated November 2, 2022", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions are derived from the Nuclear Safety and Control Act ( NSCA ) and Regulations and apply in this memorandum.\nControlled nuclear equipment The controlled nuclear equipment and the parts and components for controlled nuclear equipment referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations ( NNIECR ) All controlled nuclear equipment is also prescribed equipment for the purposes of the NSAC, with respect to the import and export of that equipment Controlled nuclear information The controlled nuclear information referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear information is also prescribed information for the purposes of the NSCA, with respect to the import and export of that information, unless it is made public in accordance with the NSCA, the regulations made under the NSCA or a licence Controlled nuclear substance A controlled nuclear substance referred to in the Schedule to the Nuclear Non-proliferation Import and Export Control Regulations All controlled nuclear substances are also prescribed as nuclear substances for the purpose of paragraph (d) of the definition \"nuclear substance\" in section 2 of the NSCA, with respect to the import and export of those substances Risk-significant radioactive source Any radionuclide identified as a Category 1 or Category 2 radioactive source in Table I of Annex I of the International Atomic Energy Agency ( IAEA ) Code of Conduct on the Safety and Security of Radioactive Sources . Nuclear substance Deuterium, thorium, uranium or an element with an atomic number greater than 92 A derivative or compound of deuterium, thorium, uranium or of an element with an atomic number greater than 92 A radioactive nuclide A substance that is prescribed as being capable of releasing nuclear energy or as being required for the production or use of nuclear energy A radioactive by-product of the development, production or use of nuclear energy A radioactive substance or radioactive thing that was used for the development or production, or in connection with the use, of nuclear energy Prescribed Prescribed by regulation of the Commission. Prescribed equipment For the purpose of the NSCA: a package and special form radioactive material, as defined in subsection 1(1) of the Packaging and Transport of Nuclear Substances Regulations a radiation device and a sealed source, in section 1 of the Nuclear Substances and Radiation Devices Regulations class II prescribed equipment, as defined in section 1 of the Class II Nuclear Facilities and Prescribed Equipment Regulations equipment that is capable of being used in the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device Prescribed information For the purpose of the NSCA, information that concerns any of the following including a record of that information: a nuclear substance that is required for the design, production, operation or maintenance of a nuclear weapon or nuclear explosive device, including the properties of the nuclear substance the design, production, use, operation or maintenance of a nuclear weapon or nuclear explosive device the security arrangements, security equipment, security systems and security procedures established by a licensee in accordance with the NSCA, the regulations made under the NSCA or the licence, and any incident relating to security the route or schedule for the transport of Category I, II, or III nuclear material, as defined in section 1 of the Nuclear Security Regulations Radiation The emission by a nuclear substance, the production using a nuclear substance, or the production at a nuclear facility of, an atomic or subatomic particle or electromagnetic wave with sufficient energy for ionization. Transit The process of being transported through Canada after being imported into and before being exported from Canada, in a situation where the place of initial loading and the final destination are outside Canada.", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Application for a Canadian Nuclear Safety Commission Licence\n2. Applications for a licence to import or export nuclear substances, prescribed equipment or prescribed information should be directed to the Canadian Nuclear Safety Commission ( CNSC ) (refer to paragraph 29 for contact information).\n3. CNSC licences will have different format and content, based on the Licensing Division issuing them. Electronic versions of the licence are valid. The licensee must maintain a copy of their licence for inspection. If there are concerns on the authenticity of the licence, the CBSA will contact the CNSC.\nImport\n4. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, in advance of their arrival, through the use of the Integrated Import Declaration ( IID ) service option 911. This service option allows for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n5. The Licence Number(s) along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD 's) Canadian Nuclear Safety Commission Appendix must be submitted in IID.\n6. In the case of goods regulated by the CNSC, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance.\n7. The physical presentation of a licence to import nuclear substances and prescribed equipment is no longer needed when using the SWI IID process. The electronic presentation of the import licence through information contained in the IID satisfies the requirements to present the licence to a BSO.\n8. Import data for transactions that use the IID is received by the CNSC from the CBSA, eliminating the requirement of the CBSA stamped paper copy to be sent to the CNSC.\n9. In instances where the electronic IID is not used, a paper version of the CNSC licence (or a copy) authorizing importation of a nuclear substance, prescribed equipment or prescribed information must be presented with the release package.\n10. The classes or types of licence used by the CNSC to authorize an import include: Nuclear and Dual-use Import Licences, Nuclear Substances and Radiation Devices Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Import must be listed as a licensed activity.\n11. For information concerning the importation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix A .\n12. Shipments of nuclear substances, prescribed equipment or prescribed information released at an inland CBSA office should be removed from the sufferance warehouse as expeditiously as possible.\n13. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for import by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nExport\n14. A paper version of the CNSC licence (or a copy) authorizing exportation of a nuclear substance, prescribed equipment or prescribed information must be presented with the export declaration to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations .\n15. The classes or types of licence used by the CNSC to authorize an export include: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Sealed Source Export Licences, Waste Nuclear Substance Licences, Class II Nuclear Facility and Prescribed Equipment Licences and Nuclear Facility Operating Licences. Export must be listed as a licensed activity.\n16. For information concerning the exportation of a nuclear substance, prescribed equipment or prescribed information, refer to Appendix B .\n17. Please note, that as per the Transportation of Dangerous Goods Act, 1992 , nuclear substances are identified as Class 7 dangerous goods. As such, dangerous goods are considered \" non-mailable matter\" therefore are not permitted for export by post in accordance with the Non-mailable Matter Regulations under the Canada Post Corporation Act .\nIn Transit\n18. Information on the in transit movement of goods can be found in Memorandum D3-1-1 : Policy respecting the importation and transportation of goods . For information on the in transit movement of nuclear substances, prescribed equipment or prescribed information please contact the CNSC (refer to paragraph 29 for contact information).\nLost Licence\n19. If a licence has been lost or destroyed, the licensee should notify the CNSC and request a replacement licence.\nAmendment to a Licence\n20. A licence can only be amended by the CNSC. The licensee should direct the amendment request to the CNSC (refer to paragraph 29 below for contact information).\nLabelling, Placards or Markings\n21. Most vehicles and packages containing radioactive substances bear one or more labels, placards or markings to indicate the technical name of the contents and the quantity, nature and degree of radiation. For information on the transport of radioactive substances please refer to the Transportation of Dangerous Goods Regulations and Memorandum D19-13-5 : Transportation of dangerous goods .\nDetention\nImport\n22. Nuclear substances, prescribed equipment or prescribed information will be detained by the BSO at the point of importation if:\n- no licence is presented\n- the name of the importer does not match the name on the licence\n- the name of the supplier does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be imported is greater than that authorized by the licence\n- the licence has expired\n23. Detained goods may be released when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the importer and will be provided directly to the CBSA from the CNSC by email.\nExport\n24. Nuclear substances, prescribed equipment or prescribed information will be detained by the CBSA at the point of exportation if:\n- no licence is presented\n- the name of the exporter does not match the name on the licence\n- the name of the consignee does not match the name on the licence (only if included on the licence)\n- the items are not as described on the licence\n- the quantity to be exported is greater than that authorized by the licence\n- the licence has expired\n- the officer is not satisfied the nuclear substances, prescribed equipment or prescribed information are being exported according to the Nuclear Safety and Control Act and regulations\n25. Detained goods may be exported when authorization is received from the CNSC. Obtaining this authorization is the responsibility of the CBSA and will be provided directly from the CNSC by email if eligible for export.\nPenalty Information\n26. Every person who commits an offence under the Nuclear Safety and Control Act or regulations under that act is guilty of an indictable offence and is liable to receive a fine or imprisonment and/or both.\nCustoms Self-Assessment Program\n27. There is no Self-Assessment Program ( CSA ) allowance for CNSC goods.\nRadioactive Waste\n28. Import and export authorizations of radioactive waste are dependent on radioactive isotopes. These authorizations are provided by the CNSC through the following classes or types of licences: Nuclear Substances and Radiation Devices Licences, Nuclear and Dual-use Export Licences, Nuclear and Dual-use Import Licences, Waste Nuclear Substances Licences Class II Nuclear Facility and Prescribed Equipment Licence and Nuclear Facility Operating Licences authorizing import or export. Questions regarding licensing of radioactive waste import and/or exports should be directed to the CNSC (refer to paragraph 29 for contact information).\nAdditional Information\n29. Questions concerning the Nuclear Safety and Control Act , regulations and importation, exportation and transportation while in transit regulatory process, should be directed to:\nCanadian Nuclear Safety Commission 280 Slater Street P.O. Box 1046 Station B Ottawa, Ontario K1P 5S9\nTelephone: 1-800-668-5284 Facsimile: 613-995-5086 Emails: cnsc.information.ccsn@canada.ca or cnsc.export-import.ccsn@canada.ca\nNotes: Specific questions concerning:\n- goods described in the: Nuclear Substances and Radiation Devices Regulations should be directed to the Nuclear Substances and Radiation Devices Licensing Division of CNSC at cnsc.licence-permis.ccsn@canada.ca Nuclear Non-proliferation Import and Export Control Regulations or any questions concerning risk-significant radioactive sources should be directed to the Nuclear Non-Proliferation and Export Controls Division of CNSC at cnsc.export-import.ccsn@canada.ca\n- a licence to transport while in transit should be directed to the Transportation Licensing and Strategic Support Division of CNSC at cnsc.transport.ccsn@canada.ca\n- radioactive waste should be directed to the CNSC Waste and Decommissioning Division\n- class II prescribed equipment containing sealed sources (or shipment of their replacement/spent sources) described in Class II Nuclear Facilities and Prescribed Equipment Regulations should be directed to the Accelerators and Class II Facilities Division of the CNSC\n30. Questions concerning the CBSA's administration of these procedures should be directed as follows:\nWithin Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 to 16:00 local time / except holidays). TTY is also available within Canada at 1-866-335-3237 .\nEmergencies\n31. In the event of an emergency involving radioactive material, contact the CNSC duty officer at the number below.\nEmergencies include:\n- an accident involving radioactive materials\n- lost or damaged radioactive materials\n- any threat, theft, smuggling, vandalism, or terrorist activity involving radioactive materials\nContact information for the CNSC duty officer: 613-995-0479 or 844-879-0805 .\nThe CNSC duty officer emergency telephone line is available 24 hours a day, 7 days a week.", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Appendix A", + "part": "", + "division": "", + "heading": "", + "text": "Importation of Nuclear Substances, Prescribed Nuclear Equipment and Prescribed Nuclear Information referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nElectronic Import Processing\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Transmit the Integrated Import Declaration to the CBSA. The CBSA will transmit the information to the appropriate Participating Government Department or Agency ( PGA ) which in turn will assess the information and provide a border related recommendation. Information requirements for the importation of nuclear substances and prescribed equipment require specific data elements to be provided in the IID and are listed in the SWI ECCRD's, Appendix B: Canadian Nuclear Safety Commission. The Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. The data elements provided in the IID replaces the need to present the licence(s) to a BSO. The declaration may be submitted via IID up to 90 days before the shipment date for processing as per the SWI ECCRD.\nImport Licence Paper Process\nImporter Apply to the Canadian Nuclear Safety Commission for a licence to import. CNSC Issue the Licence authorizing import with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Importer/Broker Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the importer listed on the release documentation corresponds with the licensee name and address listed on the licence that the name and address of the supplier listed on the release documentation corresponds with the supplier name and address listed on the licence (only applies to goods licensed under the NNIECR) that the import takes place between the effective and expiration dates authorized by the license that the licence authorizes the activity of import that the goods described on the release documentation correspond with those listed on the licence that the quantity of goods listed on the release documents does not exceed the quantity authorized by the licence Importer/Broker Indicate licence number on appropriate release request documentation. Importer/Broker Present a paper copy of the licence to the CBSA along with the required paper release request documentation (original licence to be retained by importer). CBSA When the release documents and licence are verified; the CBSA will stamp the licence, return the licence to the importer/broker and release the shipment. If there are issues with the verification the CBSA will detain the shipment. Importer/Broker If the shipment is detained, the importer/broker is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA port of entry by email with a decision on authorization of the import. The shipment will be released upon the CNSC's authorization.", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "Appendix B", + "part": "", + "division": "", + "heading": "", + "text": "Export of Nuclear Substances, Prescribed Equipment and Prescribed Information Referred to in the Nuclear Safety and Control Act , the Nuclear Substances and Radiation Device Regulations , the Class II Nuclear Facilities and Prescribed Equipment Regulations , and the Nuclear Non-proliferation Import and Export Control Regulations .\nExport Licence Paper Process\nExporter Apply to the Canadian Nuclear Safety Commission for a licence to export. CNSC Issue the Licence authorizing export with specific terms and conditions to the Licensee. It is the responsibility of the Licensee to review and seek clarification on these terms and conditions as required. Exporter/carrier/customs service provider Should ensure: that the document is an authentic CNSC licence, original or photocopy that the original or photocopied licence has not been altered that the licence bears a distinct identification number that the name and address of the exporter listed on the export declaration corresponds with the licensee name and address listed on the licence that the name and address of the consignee listed on the export declaration corresponds with the consignee name and address listed on the licence (only applies to goods licensed under the NNIECR) that the export takes place between the effective and expiration dates authorized by the licence that the licence authorizes the activity of export that the goods described on the export declaration correspond with those listed on the licence that the quantity of goods listed on the export declaration does not exceed the quantity authorized by the licence Exporter/carrier/customs service provider Indicate licence number on appropriate export declaration. Exporter/carrier/customs service provider Present a paper copy of the export licence (original licence to be retained by exporter) and the export declaration (if applicable) to the CBSA designated export office closest to the place of exit of the goods from Canada, within the legislated reporting timeframes as specified in the Reporting of Exported Goods Regulations . CBSA When the exportation documents and licence are verified; the CBSA will stamp the licence, return the licence to the exporter/carrier/customs service provider and allow the shipment to proceed. The CBSA will detain the shipment if there are issues encountered in the verification of the licence. CBSA If the shipment is detained, CBSA is responsible for contacting the CNSC. CNSC The CNSC will contact the CBSA by telephone or email with a determination regarding the detained goods.", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-2-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-2-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Canada Post Corporations Act\n- Class II Nuclear Facilities and Prescribed Equipment Regulations\n- Customs Act\n- General Nuclear Safety and Control Regulations\n- Non-mailable Matter Regulations\n- Nuclear Non-proliferation Import and Export Control Regulations\n- Nuclear Safety and Control Act\n- Nuclear Security Regulations\n- Nuclear Substances and Radiation Devices Regulations\n- Packaging and Transport of Nuclear Substances Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act, 1992\n- Transportation of Dangerous Goods Regulations\nRelated D memoranda\n- Memorandum D19-13-5 : Transportation of dangerous goods\n- Memorandum D3-1-1 : Policy respecting the importation and transportation of goods\nSuperseded D memorandum\nD19-2-1 dated November 2, 2022\nIssuing office\nOther Government Departments Programs Unit Program and Policy Management Division Programs Branch", + "history": "", + "last_amended": "2025-09-22", + "current_to": "2025-09-22", + "citation": "Memorandum D19-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-2-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Exporters and importers of cultural property\nKey content: How to determine if a permit is required for cultural property and how to obtain one.\nKeywords: Cultural property, exportation, importation, permit, control list\nThe Canada Border Services Agency (CBSA) has specific responsibilities to administer and enforce the Cultural Property Export and Import Act in collaboration with the Department of Canadian Heritage, under the provision of the Minister of Canadian Identity and Culture. This memorandum explains the legislation, how exporters may obtain a temporary, permanent, or general cultural property export permit , and the permit issuance procedures. This memorandum also provides information on cultural property that may be subject to import controls .\nOn this page Updates made to this D-memo Guidelines Appendix References Contact us", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- Appendix\n- References\n- Contact us", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated for accessibility and plain language as per GBA+ recommendations.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Cultural Property Export and Import Act (herein referred to as \"the Act\") and its regulations are designed to protect Canada's national heritage through the establishment of export controls for objects of historical, scientific, and cultural significance.\n2. The Act and its regulations enable Canada to meet its obligations under the 1970 United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the \"Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property\" to recover and return illegally imported cultural property.\n3. The Department of Canadian Heritage is responsible for administering the Act and its regulations. The CBSA has specific export permit issuing responsibilities as well as border enforcement powers under the Act. Contact Canadian Heritage directly for information about the Act, export permits and import controls or consult the Movable Cultural Property website for detailed information, including the Guide to Exporting Cultural Property from Canada.\nExport control\n4. Export control is accomplished by means of the Canadian Cultural Property Export Control List (Control List), which defines categories of cultural property according to age, weight and dollar value limits. The broad categories include mineralogy, palaeontology and archaeology; ethnographic material culture; military objects; objects of applied and decorative art; objects of fine art; scientific or technological objects; textual records, graphic records and sound recordings and; musical instruments. A permit is required to export objects included in the Control List from Canada regardless of the reason for export.\n5. The Control List does not apply to objects which are less than 50 years old, or made by a person still living. It should be noted that other restrictions may apply to individual categories identified on the Control List.\nApplication for export permits\n6. The export of controlled cultural property is subject to a permit procedure administered principally the CBSA, and in collaboration with the Department of Canadian Heritage. Access the required Cultural Property Export Permit Application forms through Forms: Cultural property export permits or contact the Department of Canadian Heritage directly (refer to coordinates in the Contact us section) for more information on how to complete the forms.\n7. Completed application forms may be submitted by mail, courier or in person to one of 16 CBSA Permit Offices across Canada. please refer to the Appendix for a list of CBSA permit offices.). Upon receipt, permit issuing officers verify the application for completeness, and either issue the requested export permit, or refer the application to an expert examiner. Expert examiners are organizations designated by the Minister of Canadian Culture and Identity to review export permit applications, and are responsible for determining whether the property listed on the export permit application meets the criteria of \"outstanding significance and national importance\" to Canada and providing that advice to CBSA.\nPermit issuance\nPermanent or temporary exportation\n8. A permit to export cultural property may be issued by a designated permit issuing officer to authorize either the permanent or temporary export of an object. Cultural property exported under a temporary permit must be returned to Canada within five years from the date the permit was issued; all other cultural property exports require a permanent export permit.\n9. In either case, the property must be accompanied by a valid permit to export cultural property and the permit must be presented to a CBSA office at the place of export.\n10. Upon presentation, the permit will be reviewed by the CBSA to:\n- ensure that the permit has been completed and authorized by a designated permit issuing officer in the allocated space\n- ensure that the permit is in effect (that is, the effective and expiry dates have been completed on the permit by the permit issuing officer)\n- validate (date stamp and sign) the form\n- forward the validated permit to Canadian Heritage\n11. If required, amendments to temporary or permanent cultural property export permits must be requested from the Department of Canadian Heritage prior to exportation.\nImportation after temporary exportation\n12. Upon importation after temporary export of an object subject to this legislation, the permit holder is responsible for notifying the Department of Canadian Heritage that the object has returned to Canada using a \"Notice of Return\" form available through Forms: Cultural property export permits .\n13. Should the CBSA be presented, at the point of entry, with a Notice of Return, CBSA will review to:\n- validate (date stamp and sign) the form\n- return the form to the importer/owner; the importer/owner is responsible for forwarding the completed form to the Department of Canadian Heritage\nCultural property general permit declaration\n14. A general permit may be issued to any resident of Canada who regularly exports a particular type of cultural property that falls under the Control List. General permits are issued by the Minister of Canadian Culture and Identity and may be valid for a period of up to five years.\n15. When exporting controlled cultural property under a general permit, a completed Cultural Property Export Permit Declaration must be provided to and validated by the CBSA border services officer ( BSO ) at the port of exit prior to export. The BSO at the port of exit will stamp the declaration and forward it to the Department of Canadian Heritage.\nImport control\n16. Section 37 (2) of the Act states that \"after the coming into force of a cultural property agreement in Canada and a reciprocating State, it is illegal to import into Canada any foreign cultural property that has been illegally exported from the reciprocating State.\" This applies even if the cultural property arrives in Canada via a third state.\n17. A cultural property agreement includes the 1970 UNESCO Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. Over 143 states are State Parties to the 1970 UNESCO Convention. Cultural property illegally exported from these states, after both Canada and that State became State Parties to the Convention, may not be imported into Canada.\n18. Each State Parties has its own rules regarding the types of cultural property subject to export control. Although not exhaustive, certain types of objects are likely to be controlled. These include: archaeological objects, important historical or scientific objects, works of arts, and old manuscripts and old books. These types of objects, or other cultural property, may be detained by BSOs who will then contact the Department of Canadian Heritage for further instructions on how to proceed.\n19. Archaeological objects and works of art from specific countries or regions are also at a heightened risk for illicit traffic. Importers of cultural property should note the UN' or the International Council of Museums: International Observatory on Illicit Traffic in Cultural Goods . Goods from the following countries or regions (including but not limited to, this list is not exhaustive and is subject to change) may be under additional scrutiny at the border: Ukraine, the Middle-East (particularly, Syria, Iraq, Egypt, Afghanistan, Libya, Yemen and Palestine), Africa (particularly West Africa), Latin America (particularly, Mexico, Central America, the Dominican Republic, Peru and Colombia), South-East Europe, China, Cambodia and Haiti may be under additional scrutiny at the border.\nNon-compliance , appeals, detention and penalty information\nNon-compliance\n20. In the event an exporter of cultural property presents an invalid or incomplete export permit, the border services officer should immediately seek advice from the Department of Canadian Heritage.\n21. Should an exporter/importer fail to present a valid permit at the time of export or adequate documentation at the time of import for an object which a BSO has reason to believe is subject to the Cultural Property Export and Import Act , the shipment may be detained by the CBSA. A detailed description of the goods, the name and address of the exporter/importer, and relevant documentation is sent to the Department of Canadian Heritage for assistance in a compliance assessment under the Act. The detaining BSO will receive a decision regarding the status of the shipment from the Department of Canadian Heritage. If it is advised that the importer provide proof of the legal export from a foreign state, the importer should have the appropriate documentation readily available to the BSO for review.\n22. The exporter/importer, whether it be a dealer, collector, institution, or the public at large, is responsible for to obtaining the information required and compliance with the procedure for the import and/or export of objects which may be considered cultural property. Questions regarding objects subject to export/import controls should be directed to the Department of Canadian Heritage.\nAppeals\n23. Decisions to refuse the permanent export of an object included on the Control List may be subject to a request for a review by the applicant to the Canadian Cultural Property Export Review Board . Questions concerning the review procedure should be directed to the Department of Canadian Heritage.\nDetention\n24. Cultural property subject to the Act and its regulations may be detained by the CBSA on behalf of the Department of Canadian Heritage under the Customs Act (Section 101) .\n25. Detention periods for cultural property will vary since each import must be assessed on a case-by-case basis. If the cultural property is not subject to import controls, detention periods will generally be less than 30 days. Detention periods for cultural property illegally imported into Canada may be lengthy, pending a decision by the Courts. To avoid import delays, importers should ensure that the cultural property they are trying to import into Canada has all the necessary documents, such as the export permit issued by the foreign state.\n26. In some circumstances special arrangements are required to care for the cultural property during the detention period.\nPenalty information\n27. Any person who contravenes the provisions contained in the Act is guilty of an offence, and is liable:\n- on summary conviction – to a fine not exceeding $5,000, and/or to imprisonment for a term not exceeding twelve months\n- on conviction upon indictment – to a fine not exceeding $25,000, and/or to imprisonment for a term not exceeding five years\n28. Exporters may be subject to CBSA's Administrative Monetary Penalty System (AMPS). For example an administrative monetary penalty may be applied where an exporter fails to provide an export permit when required or the information on the permit is not accurate or complete.", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "Appendix Permit issuing locations cultural property export permits", + "part": "", + "division": "", + "heading": "", + "text": "British Columbia Metro Vancouver District 1611 Main Street, Suite 412, 4th floor Vancouver, BC V6A 2W5 Fax: 604-666-6453 1321 Blanshard Street, Suite 400 Victoria, BC V8W 1X1 Fax: 250-363-3179 Whitehorse, Yukon (West Coast, Yukon District, Pacific Region) 300 Main Street, Suite 110 Whitehorse, YT Y1A 2B5 Fax: 867-668-2869 Alberta and Northwest Territories Central Alberta District Commercial Operations 175 Aero Way NE, Unit 162 Calgary, AB T2E 6K2 Fax: 403-292-4141 Edmonton International Airport Commercial Operations 1727 35 Avenue East, Suite 100 Edmonton, AB T9E 0V6 Fax: 780-890-4311 Hwy 4 P.O. Box 220 Coutts, AB T0K 0N0 Fax: 403-344-4427 Saskatchewan 2510 Sandra Schmirler Way P.O. Box 4080 Regina, SK S4P 3W5 Fax: 306-780-5630 2625 Airport Drive, Suite 21 Saskatoon, SK S7L 7L1 Fax: 306-975-5917 Manitoba 1821 Wellington Avenue, Unit 130 Winnipeg, MB R3H 0G4 Fax: 204-983-0330 Ontario Northern Ontario Region 50 Terminal Street, Suite 4 North Bay, ON P1B 8G2 Fax: 705-472-3997 Greater Toronto Area Region Lester B. Pearson International Airport ( LBPIA ) Commercial Operations Special Cell Desk 2720 Britannia Rd East, Cargo 3 Mississauga, ON L5P 1A2 Fax: 905-676-5034 Quebec General desk, Longroom 400 place d'Youville Montréal, QC H2Y 2C2 Fax: 514-283-0384 New Brunswick 495 Prospect Street Fredericton, NB E3B 9M4 Fax: 506-452-3587 Prince Edward Island 250 Maple Hills Avenue, Suite 194 Charlottetown, PE C1C 1N2 Fax: 902-566-7275 Nova Scotia Commercial Operations 263 Susie Lake Crescent Halifax, NS B3S 0J5 Fax: 902-426-5648 Newfoundland 165 Duckworth Street, 6th floor St. John's, NL A1C 1G4 Fax: 709-772-2286", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Cultural Property Export and Import Act\n- Customs Act (Section 101)\n- Cultural Property Export Regulations\n- Canadian Cultural Property Export Control List\nSuperseded D memorandum\nD19-4-1 dated May 8, 2024\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-11-12", + "current_to": "2025-11-12", + "citation": "Memorandum D19-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-1-eng.html" + }, + { + "id": "dmemo-D19-4-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "On this page", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Updates made to this D-memo", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "Minor editorial changes.", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Definitions", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "1. The following definitions apply to this memorandum:\nCBSA Officer has the meaning assigned by the definition officer in subsection 2(1) of the Customs Act . Copyright refers to the protection of literary, artistic, dramatic or musical works (including computer programs). Court means the Federal Court or the superior court of a province. Duties has the same meaning as in subsection 2(1) of the Customs Act . Geographical Indication means an indication that identifies a wine or spirit, or an agricultural product or food of a category set out in the schedule of Trademarks Act , as originating in the territory of a World Trade Organization (WTO) Member, or a region or locality of that territory, if a quality, reputation or other characteristic of the wine or spirit or the agricultural product or food is essentially attributable to its geographical origin. Minister means the Minister of Public Safety and Emergency Preparedness. Owner with respect to a protected geographical indication identifying a wine or spirit or agricultural product or food, means the responsible authority, as defined in section 11.11 of the Trademarks Act , for the wine or spirit or agricultural product or food identified by the indication. sound recording, performer's performance or communication signal refers to (i) the rights of performers in their live performances and in their performances fixed in sound recordings, (ii) the rights of producers of sound recordings, and (iii) the rights of broadcasters in their communication signals. These rights in “other subject matter” are often referred to as copyright \"neighboring rights\", and are distinct from the rights of the authors of copyright “works” (e.g., music composers). Protected Mark means a registered trademark or a protected geographical indication. Release has the same meaning as in subsection 2(1) of the Customs Act . Relevant Protected Mark means a) a Trademark for goods that is identical to, or cannot be distinguished in its essential aspects from, a Trademark on such goods, including their labels or packaging, that are detained by a customs officer; or b) a protected geographical indication identifying, as the case may be, a wine or spirit, or an agricultural product or food of a category set out in the schedule of the Trademarks Act , that is identical to, or cannot be distinguished in its essential aspects from, an indication on such a wine or spirit or such an agricultural product or food, or on their labels or packaging, that is detained by a customs officer. Rights Holder means the owner of a copyright in a work or other subject-matter or the owner of a registered trademark or protected geographical indication. Trademarks refers to the words, symbols and designs (or a combination of these) that are used to distinguish the goods and services of one person or organization from those of others (e.g. a logo). Working Day means a day other than a Saturday or a holiday as per the Copyright Act and Trademarks Act . Note: As per the Interpretation Act , \"holiday\" includes Sunday.", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Guideline", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "General\n2. The Combating Counterfeit Products Act , which amended the Copyright Act and the Trademarks Act , came into force January 1, 2015 , followed by the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) Implementation Act , which came into force on June 1, 2017 , and further amended sections of the Trademarks Act . These amendments provide for the implementation of IPR border measures that allow the CBSA to detain commercial shipments, as per section 101 of the Customs Act , that contain suspected counterfeit trademark goods, geographical indications, and pirated copyright goods. These amendments also allow the CBSA to share certain information about those shipments with rights holders/owners that have filed a Request for Assistance (RFA) with the CBSA to allow them to seek remedy in civil court as per section 107(5)(l.1) and (l.2) of the Customs Act , section 44.04(1) of the Copyright Act , and section 51.06(1) of the Trademarks Act . On July 1, 2020 , the Canada-United States-Mexico Agreement (CUSMA) Implementation Act came into force and expanded the CBSA ’s application of IPR border measures to suspected counterfeit trademark goods, counterfeit geographical indications, and pirated copyright goods that are transiting Canada (e.g. that are being shipped from one place outside Canada to another while in customs transit control or customs trans-shipment control in Canada).\n3. With the exception of a court order issued under the Integrated Circuit Topography Act , the CBSA plays a role only with respect to copyright goods, trademark goods, or geographical indications; it does not act upon any other IPR infringements such as patents or industrial designs.\nImportation and exportation\nProhibition on importation or exportation – Copyright\n4. Copies of a work or other subject-matter in which copyright subsists shall not be imported or exported if they were made without the consent of the owner of the copyright in the country where they were made; and they infringe copyright or, if they were not made in Canada, they would infringe copyright had they been made in Canada by the person who made them.\n5. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Copyright Act for copies that are being shipped from one place outside of Canada to another and that are in customs transit control or customs transhipment control in Canada.\n6. This prohibition does not apply to copies that are imported or exported by an individual in their possession or baggage if the circumstances, including the number of copies, indicate that the copies are intended only for their personal use.\nProhibition on importation or exportation – Trademarks\n7. Goods shall not be imported or exported if the goods or their labels or packaging bear – without the consent of the owner of a registered trademark for such goods – a trademark that is identical to, or that cannot be distinguished in its essential aspects from, that registered trademark.\n8. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Trademarks Act for when the goods, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Canada’s CUSMA implementation also amends the Trademarks Act to create a presumption that, for the purposes of the application of the border prohibition, goods that are moving in-transit are considered to have been imported for the purpose of release into the Canadian marketplace\n9. The importation or exportation of goods is not prohibited when:\n- (a) the trademark was applied to the goods with the consent of the owner of the trademark in the country where it was applied\n- (b) the sale or distribution of the goods or, in the case where the trademark is on the goods’ labels or packaging, of the goods in association with the labels or packaging would not be contrary to the Trademarks Act\n- (c) the goods are imported or exported by an individual in their possession or baggage and the circumstances, including the number of goods, indicate that the goods are intended only for their personal use\n10. Goods that are imported or exported with labels or packaging that bear – without the consent of the owner of a registered trademark for such goods – a trademark that is identical to, or that cannot be distinguished in its essential aspect from that registered trademark does not give rise to a remedy under section 53.2 (Power of the Court to Grant Relief) of the Trademarks Act .\nProhibition on importation or exportation – Geographical indications\n11. Wine or spirits shall not be imported or exported if they, or their labels or packaging, bear a protected geographical indication and the wine or spirits:\n- a) do not originate in the territory indicated by the indication or\n- b) do originate in the territory indicated by the indication but were not produced or manufactured in accordance with the law applicable to that territory\n12. An agricultural product or food of a category set out in the schedule of the Trademarks Act shall not be imported or exported if it, or its label or packaging, bears a protected geographical indication and the agricultural product or food:\n- a) does not originate in the territory indicated by the indication or\n- b) does originate in the territory indicated by the indication but were not produced or manufactured in accordance with the law applicable to that territory\n13. As part of Canada’s implementation of the CUSMA , there is no longer an exception under the Trademarks Act for when the wine or spirit or the agricultural product or food, while being shipped from one place outside Canada to another, are in customs transit control or customs transhipment control in Canada. Canada’s CUSMA implementation also amends the Trademarks Act to create a presumption that, for the purposes of the application of the border prohibition, goods that are moving in-transit are considered to have been imported for the purpose of release into the Canadian marketplace.\n14. The above noted prohibitions do not apply if:\n- a) the sale or distribution of the wine or spirit or the agricultural product or food – or, if the label or packaging of that wine, spirit or agricultural product or food bears a protected geographical indication and the sale or distribution of that wine, spirit or agricultural product or food in association with that label or packaging – would not be contrary to this Act\n- b) the wine or spirit or agricultural product or food is imported or exported by an individual in their possession or baggage and the circumstances, including the number of such goods, indicate that they are intended only for the individual’s personal use\nRequest for assistance\n15. A rights holder (RH) or owner can file a Request for Assistance (RFA) with the CBSA to pursue remedy under the Copyright Act or the Trademarks Act at no cost; the application can be accessed on the CBSA ’s website: RFA Application .\n16. The RFA Application must include:\n- (a) legal name of RH/owner\n- (b) RH’s/owners mailing address\n- (c) RH’s/owners representative for service in Canada and their contact information, which must include a Canadian address (if applicable)\n- (d) indication if the RFA pertains to a protected mark (i.e. trademark or geographical indication) or copyright\n- (e) protected mark (i.e. trademark or geographical indication) and/or copyright registration number (not mandatory for copyright) and\n- (f) RH’s/owners signature and date\n17. The RFA application can be emailed to the CBSA ( >CBSA-ASFC_IPR-DPI@cbsa-asfc.gc.ca ) or the RH/owner can mail a copy to the CBSA at the following address:\nCanada Border Services Agency Commercial Registration (HQ) 191 Laurier Avenue West, 12 th Floor Ottawa, ON K1A 0L8\n18. The application process takes approximately four to six weeks and once the application is processed by the Commercial Registration Unit. The RH/owner will receive notification from the CBSA advising them:\n- (a) if the CBSA requires further information and/or clarification in order to process the applications or\n- (b) that your application has been accepted (refer to sample in Appendix A ) or\n- (c) that your application has been rejected and reason(s) why (refer to sample in Appendix B )\n19. A RFA is valid for a period of two-years beginning on the day on which it is accepted by the CBSA . The validity period may be extended for additional two-year periods at the request of the RH/owner . It is up to the RH/owner to ensure that their request for renewal is submitted to the CBSA before the current RFA expires.\n20. The CBSA may, as a condition of accepting a RFA or of extending a RFA 's period of validity, require that the RH/owner furnish security, in an amount and form fixed by the CBSA , for the payment of an amount for which the RH/owner becomes liable for the storage and handling charges and, if applicable, for the charges for destroying suspected counterfeit and/or pirated goods detained on their behalf.\n21. The RH/owner shall inform the CBSA in writing or via email at: CBSA-ASFC_IPR-DPI@cbsa-asfc.gc.ca , as soon as practicable, of any changes to:\n- a) the subsistence of the copyright that is the subject of the request for assistance\n- b) ownership of that copyright\n- c) the validity of the protected mark (i.e. trademark or geographical indication) that is the subject of the request for assistance\n- d) the ownership of the protected mark (i.e. trademark or geographical indication) or\n- e) the goods for which the protected mark (i.e. trademark or geographical indication) is registered\nInformation provided by a CBSA officer\n22. A CBSA officer who is detaining copies of a work or other subject-matter (hereafter referred to as “copies”) or goods under section 101 of the Customs Act may, in the officer’s discretion ( ex-officio powers of an officer), to obtain information about whether the importation or exportation of the copies or goods are prohibited under the Copyright Act or the Trademarks Act , provide the RH/owner with a sample of the copies or goods and with any information about the copies or goods that the customs officer reasonably believes does not directly or indirectly identify any person .\n23. A CBSA officer who is detaining copies or goods under section 101 of the Customs Act and who has reasonable grounds to suspect that the importation or exportation of the copies or goods is prohibited under Copyright Act or the Trademarks Act may, in the officer’s discretion, if the CBSA has accepted a RFA with respect to the copies or goods, provide that RH/owner with a sample of the copies or goods and with information about the copies or goods that could assist them in pursuing a remedy under the Copyright Act or the Trademarks Act , such as:\n- a) a description of the copies or goods and their characteristics\n- b) the name and address of their owner\n- c) the name and address of their importer\n- d) the name and address of their exporter\n- e) the name and address of their consignee\n- f) the name and address of any other person involved in the movement of the goods\n- g) the name and address of the person who made them\n- h) their quantity\n- i) the countries in which they were made and through which they passed in transit and\n- j) the day on which they were imported, if applicable\n24. When a CBSA officer encounters suspected counterfeit and/or pirated copies during an examination of commercial goods, and the RH/owner has filed a RFA with the CBSA , they will be contacted via email and provided information so they can determine if they wish to pursue a remedy under the Copyright Act or the Trademarks Act . The email address used for this purpose is the email address provided by the RH/owner in the RFA . The RH/owner has three (3) business days to advise the CBSA , via email, if they wish to pursue remedy or not.\n25. If the RH/owner does not notify the CBSA within three (3) business days or they notify the CBSA that they will not be pursuing remedy under the Copyright Act or the Trademarks Act , provided the suspected counterfeit and/or pirated goods meet all other import requirements they will be released.\n26. If the RH/owner notifies the CBSA that they will be pursuing a legal remedy under the Copyright Act or the Trademarks Act , they will be issued a “Rights Holders / Owners Notice of Detention for Goods Suspected of Contravening IPR ” (refer to sample in Appendix C ) via email and the suspected counterfeit and/or pirated goods will continue be detained to enable the RH/owner time to commence proceedings in court (further information regarding detention timeframes can be found under the heading “Detention Period”); the importer will be advised that the CBSA has detained their goods on a K26, Notice of Detention.\nDetention period\n27. A customs officer shall not detain copies or goods, for the purpose of enforcing the Copyright Act or the Trademarks Act , for more than ten (10) working days – or, if the copies or goods are perishable, for more than three (5) days – after the day on which the customs officer first sends or makes available a sample or information to the RH/owner . At the request of the RH/owner , made while the copies or goods are detained for the purpose of enforcing the Copyright Act or the Trademarks Act , the customs officer may, having regard to the circumstances, detain non-perishable copies or goods for one additional period of not more than ten (10) working days.\n28. If, before the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act , the RH/owner has provided the CBSA with a copy of a document filed with a court commencing proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods, the customs officer shall continue to detain them until the CBSA is informed in writing that:\n- a) the proceedings are finally disposed of, settled or abandoned\n- b) a court directs that the copies or goods are no longer to be detained for the purpose of the proceedings or\n- c) the RH/owner consents to the copies or goods no longer being so detained\nNote: If the RH/owner does not provide CBSA with a copy of a document filed with a court within the stipulated timeframes, then the suspected counterfeit and/or pirated goods will be released as long as they meet all other import requirements.\n29. The occurrence of any of the events referred to above does not preclude a customs officer from continuing to detain the copies or goods under the Customs Act for a purpose other than the proceedings.\nRestriction on information use\n30. A person who receives a sample or information that is provided under the Copyright Act or the Trademarks Act shall not use the information, or information that is derived from the sample, for any purpose other than to give information to the customs officer about whether the importation or exportation of the copies or goods is prohibited or to pursue remedy under the Copyright Act or Trademarks Act .\n31. Confidential communication of information about the copies or goods for the purpose of reaching an out-of-court settlement is not restricted .\nInspection\n32. After a sample or information has been provided under the Copyright Act or the Trademarks Act , a customs officer may, in the officer’s discretion, give the owner, importer, exporter and consignee of the detained copies or goods and the RH/owner an opportunity to inspect the copies or goods.\nLiability for charges\n33. RHs/owners who have received a sample or information under the Copyright Act or the Trademarks Act are liable to Her Majesty in right of Canada for the storage and handling charges for the detained copies or goods – and, if applicable, for the charges for destroying them – for the period beginning on the day after the day on which a customs officer first sends or makes available a sample or information to a RH/owner and ending on the first day on which one of the following occurs:\n- a) the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act\n- b) the CBSA receives written notification in which the RH/owner states that the importation or exportation of the copies or goods does not, with respect to the RH’s/owner’s copyright or relevant registered Trademark, contravene the Copyright Act or the Trademarks Act\n- c) the CBSA receives written notification in which the RH/owner states that they will not, while the copies or goods are detained for the purpose of enforcing the Copyright Act or the Trademarks Act , commence proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to them\n34. Despite paragraph 33 (a) if the copies are forfeited under subsection 39(1) of the Customs Act and the CBSA did not, before the end of the detention of the copies or goods for the purpose of enforcing the Copyright Act or Trademarks Act , receive a copy of a document filed with a court commending proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods or the written notification referred to in paragraph 33 (b) or (c), the period ends on the day on which the copies are forfeited.\n35. Despite paragraph 33 (c), if the copies or goods are forfeited under subsection 39(1) of the Customs Act after the CBSA has received written notification referred to in that paragraph, the period ends on the day on which the copies or goods are forfeited.\n36. The owner and the importer or exporter of copies or goods that are forfeited in the circumstances set out in paragraphs 34 and 35 are jointly and severally, or solidarily, liable to the RH/owner for all the charges under paragraph 33 paid by the RH/owner with respect to the period:\n- a) in the circumstances referred to in paragraph 34, beginning on the day on which the copies or goods are no longer detained for the purpose of enforcing the Copyright Act or the Trademarks Act and ending on the day on which the copies or goods are forfeited and\n- b) in the circumstances referred to in paragraph 35, beginning on the day on which the CBSA receives the written notification referred to in paragraph 33 (c) and ending on the day on which the copies or goods are forfeited\n37. Paragraphs 33 to 35 do not apply if:\n- a) the detention of the copies or goods for the purpose of enforcing section the Copyright Act or the Trademarks Act ends before the expiry of ten (10) working days – or, if the copies or goods are perishable, before the expiry of three (5) days – after the day on which the customs officer first sends or makes available a sample or information about the copies or goods to the RH/owner and\n- b) the CBSA has not, by the end of the detention, received a copy of a document filed with a court commencing proceedings to obtain a remedy under the Copyright Act or the Trademarks Act with respect to the detained copies or goods of the written notification referred to in paragraph 33 (b) or (c)\n38. Neither Her Majesty nor a customs officer is liable for any loss or damage suffered in relation to the enforcement or application of the Copyright Act or the Trademarks Act because of:\n- a) the detention of copies or goods, except if the detention contravenes the Copyright Act or the Trademarks Act\n- b) the failure to detain copies or goods or\n- c) the release or cessation of detention of any copies or goods, except if the release or cessation contravenes the Copyright Act or the Trademarks Act\nApplication to court\n39. In the course of proceedings referred to in the Copyright Act or the Trademarks Act the court may, on the application of the CBSA or a party to the proceedings,\n- a) impose conditions on the storage or detention of the copies or goods that are the subject of the proceedings or\n- b) direct that the copies or goods are no longer to be detained for the purpose of the proceedings, on any conditions that the court may impose, if their owner, importer, exporter or consignee furnishes security in an amount fixed by the court\n40. If a party applies to have the detained copies or goods stored in a place other than a bonded warehouse or a sufferance warehouse, as those terms are defined in subsection 2(1) of the Customs Act , the CBSA must consent to the storage of copies or goods in that place before a condition to that effect is imposed.\n41. The court may impose a condition despite section 31 of the Customs Act .\n42. The court may direct that the copies or goods are no longer to be detained for the purpose of the proceedings but this does not preclude a customs officer from continuing to detain the copies or goods under the Customs Act for another purpose.\n43. In the course of proceedings referred to in the Copyright Act or the Trademarks Act the court may, on the application of the CBSA or a party to the proceedings, require the RH/owner to furnish security, in an amount fixed by the court,\n- a) to cover duties, storage, and handling charges, and any other amount that may become chargeable against the copies or goods and\n- b) to answer any damages that may, because of the detention of the copies or goods, be sustained by the owner, importer, exporter or consignee of the copies\n44. The court may award damages against the RH/owner who commenced proceedings under the Copyright Act or the Trademarks Act to the owner, importer, exporter or consignee of the copies or goods who is a party to the proceedings for losses, costs or prejudice suffered as a result of the detention of copies if the proceedings are dismissed or discontinued.\n45. Any damages under the Copyright Act or the Trademarks Act awarded to the RH/owner are to include the charges incurred by the RH/owner as a result of storing, handling or, if applicable, destroying the detained copies or goods.\nProhibition resulting from notice – Copyright\n46. Copies made outside Canada or any work in which copyright subsists that if made in Canada would infringe copyright and as to which the owner of the copyright gives notice in writing to the CBSA that the owner desires that the copies not be importer into Canada, shall not be so imported and are deemed to be included in tariff item No. 9897.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , with section 136 of that Act applying accordingly.\nPower of the court – Copyright\n47. A court may make an order if the court is satisfied that:\n- a) copies of the work are about to be imported into Canada, or have been imported into Canada but have not been released.\n- b) the copies were either made without the consent of the person who is owner of the copyright in the country where they were made, or made elsewhere than in a country to which this Act extends; and\n- c) the copies would infringe copyright if they were made in Canada by the importer and the importer knows or should have known this.\n48. A court may make an order on application by the RH/owner of the copyright in a work in Canada.\n49. In an order made, the court may:\n- a) direct the CBSA to take reasonable measures, on the basis of information reasonably required by the CBSA and provided by the applicant, to detain the copies of the work, and to notify the applicant and the importer, immediately after detaining the copies of the work, of the detention and the reasons for the detention and\n- b) provide for any other matters that the court considers appropriate\n50. An application for an order may be made in an action or otherwise, and either on notice or ex parte, except that it must always be made on notice to the CBSA .\n51. Before making an order, the court may require the applicant to furnish security, in an amount fixed by the court,\n- a) to cover duties, storage and handling charges and any other amount that may become chargeable against the copies of the work and\n- b) to answer any damages that may be reason of the order be incurred by the owner, importer or consignee of the work\n52. The CBSA may apply to the court for direction in implementing an order.\n53. The CBSA may give the applicant or the importer an opportunity to inspect the detained copies of the work for the purpose of substantiating or refuting, as the case may be, the applicant’s claim.\n54. Unless an order provides otherwise, the CBSA shall, subject to the Customs Act and to any other Act of Parliament that prohibits, controls or regulates the importation or exportation of goods, release the copies of the work without further notice to the applicant if, within ten (10) working days after the applicant has been notified, the applicant has not notified the CBSA that they have commenced a proceeding for a final determination by the court.\n55. If, in a proceeding commenced under this section, the court is satisfied that the circumstances referred to in paragraph 47 (b) and (c) existed, the court may make any order that it considers appropriate in the circumstances, including an order that the copies of work be destroyed, or that they be delivered up to the plaintiff as the plaintiff’s property absolutely.\n56. For greater certainty, nothing in this section affects any remedy available under any other provision of this Act or any other Act of Parliament.\n57. A court may make an order in relation to a book where the court is satisfied that:\n- a) copies of the book are about to be imported into Canada, or have been imported into Canada but have not yet been released\n- b) copies of the book were made with the consent of the owner of the copyright in the book in the country where the copies were made, but were imported without the consent of the owner in Canada of the copyright in the book and\n- c) the copies would infringe copyright if they were made in Canada by the importer and the importer knows or should have known this\n58. A court may make an order in relation to a book on application by:\n- a) the owner of the copyright in the book in Canada\n- b) the exclusive licensee of the copyright in the book in Canada or\n- c) the exclusive distributor of the book\n59. Paragraphs 57 and 58 only apply where there is an exclusive distributor of the book and the acts described in those subsections take place in the part of Canada or in respect of the particular sector of the market for which the person is the exclusive distributor.\n60. Subsections 44.12(3) to (10) of the Copyright Act apply, with such modifications as the circumstances require, in respect of an order made under paragraph 58.\n61. No exclusive licensee of the copyright in a book in Canada, and no exclusive distributor of a book, may obtain an order under section 44.2 of the Copyright Act against another exclusive licensee of the copyright in that book in Canada or against another exclusive distributor of that book.\n62. Paragraph 47 applies, with such modifications as the circumstances require, in respect of a sound recording, performer's performance or communication signal, where a fixation or a reproduction of a fixation of it:\n- a) is about to be imported into Canada, or has been imported into Canada but has not yet been released\n- b) either i) was made without the consent of the person who then owned the copyright in the sound recording, performer's performance or communication signal, as the case may be, in the country where the fixation or reproduction was made, or ii) was made elsewhere than in a country to which Part II extends and\n- (c) would infringe the right of the owner of copyright in the sound recording, performer's performance or communication signal if it was made in Canada by the importer and the importer knows or should have known this\n63. Notwithstanding anything in the Copyright Act , it is lawful for a person:\n- a) to import for their own use not more than two copies of a work or other subject-matter made with the consent of the owner of the copyright in the country where it was made\n- b) to import for use by a department of the Government of Canada or a province copies of a work or other subject-matter made with the consent of the owner of the copyright in the country where it was made\n- c) at any time before copies of a work or other subject-matter are made in Canada, to import any copies, except copies of a book, made with the consent of the owner of the copyright in the country where the copies were made, that are required for the use of a library, archive, museum or educational institution\n- d) to import, for the use of a library, archive, museum or educational institution, not more than one copy of a book that is made with the consent of the owner of the copyright in the country where the book was made and\n- e) to import copies, made with the consent of the owner of the copyright in the country where they were made, of any used books, except textbooks of a scientific, technical or scholarly nature for use within an educational institution in a course of instruction\n64. An officer of customs may, in the officer's discretion, require a person seeking to import a copy of a work or other subject-matter under this section to produce satisfactory evidence of the facts necessary to establish the person's right to import the copy.\nPower of the court – Trademarks\nProceedings for interim custody\n65. Where a court is satisfied, on application of any interested person, that any registered trademark, any trademark that is confusing with a registered trademark or any trade name has been applied to any goods that have been imported into Canada or are about to be distributed in Canada in such a manner that the distribution of the goods would be contrary to the Trademarks Act , or that any indication of a place of origin has been unlawfully applied to any goods, the court may make an order for the interim custody of the goods, pending a final determination of the legality of their importation or distribution in an action commenced within such time as is prescribed by the order.\n66. Before making an order under paragraph 62, the court may require the applicant to furnish security, in an amount fixed by the court, to answer any damages that may by reason of the order be sustained by the owner, importer or consignee of the goods and for any amount that may become chargeable against the goods while they remain in custody under the order.\n67. Where, by the judgment in any action under this section finally determining the legality of the importation or distribution of the goods, their importation or distribution is forbidden, either absolutely or on condition, any lien for charges against them that arose prior to the date of an order made under this section has effect only so far as may be consistent with the due execution of the judgment.\n68. Where in any action under this section the court finds that the importation is or the distribution would be contrary to this Act, it may make an order prohibiting the future importation of goods to which the trademark, trade name or indication of origin has been applied.\n69. An application referred to in paragraph 62 may be made in an action or otherwise, and either on notice or ex parte.\n70. No proceedings may be taken under paragraph 62 for the interim custody of goods by the Minister if proceedings for the detention of the goods by the Minister may be taken under section 53.1 of the Trademarks Act .\nPower of the court to grant relief\n71. If a court is satisfied, on application of any interested person, that any act has been done contrary to the Trademarks Act , the court may make any order that it considers appropriate in the circumstances, including an order providing for relief by way of injunction and the recovery of damages or profits, for punitive damages and for the destruction or other disposition of any offending goods, packaging, labels and advertising material and of any equipment used to product the goods, packaging, labels or advertising material.\n72. Before making an order for destruction or other disposition, the court shall direct that notice be given to any person who has an interest or right in the item to be destroyed or otherwise disposed of, unless the court is of the opinion that the interests of justice do not require that notice be given.\n73. A court is not permitted, in any proceeding under section 53.1 or 53.2 of the Trademarks Act , to make an order under that section requiring or permitting the goods to be exported, sold or distributed in an unaltered state, except in a manner that does affect the legitimate interests of the owner of the protected mark or except in exceptional circumstances, if the court finds that\n- a) goods bearing the registered Trademark have been imported into Canada in such a manner that the distribution of the goods in Canada would be contrary to this Act and\n- b) the registered Trademark has, without the consent of the owner, been applied to those goods with the intent of counterfeiting or imitating the Trademark, or of deceiving the public and inducing them to believe that the goods were made with the consent of the owner\n74. Paragraph 64 also applies with respect to goods for which the only alternation is the removal of the Trademark.\nInformation (Intel) about a suspected counterfeit or pirated goods shipment provided by RH/owners to the CBSA\n75. If a RH/owner would like to provide the CBSA with information about a dangerous goods shipment that they suspect is counterfeit and/or pirated, they can contact the Border Watch Toll-free Line at 1-888-502-9060 within the United States and Canada.\nPenalties\n76. There are penalty provisions for IPR infringement in the relevant legislation. It is not up to the CBSA to determine how to proceed nor does CBSA assess penalties or prosecute. The CBSA only acts upon the direction of the court.\nAdditional information\n77. Additional information about the IPR Program may be obtained by visiting the CBSA 's website: Combatting Counterfeit Products (Intellectual Property Rights) .\n78. The CBSA Border Information Service (BIS) line responds to public inquiries related to import requirements of other government departments, including Industry Canada. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 ( long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Appendix A - Sample RFA acceptance notification", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "[Insert RFA #]\n[Date acceptance notice is being sent]\n[Name of trademark, copyright or geographical indication rights holder/owner ]\n[Address of trademark, copyright or geographical indication rights holder/owner ]\nDear Mr./Ms. [Name of representative for service/person who submitted the RFA ],\nYour Request for Assistance has been accepted by the Canada Border Services Agency (CBSA) under its Intellectual Property Rights Program.\nShould the CBSA intercept suspected counterfeit and/or pirated goods matching the information provided in your application, the goods in question may now be temporarily detained for up to three business days so you can decide if you wish to pursue remedy through civil court. If you have not responded within 3 business days, the goods will be released.\nIf you decide to pursue legal remedy through civil court, a Rights Holders Notice of Detention for Goods Suspected of Contravening IPR will be issued providing you with the necessary information to file your claim. The CBSA will detain the suspected goods for a maximum of 10 working days (5 days if perishable); in some cases an extension can be granted for the detention of non-perishable goods. The CBSA requires, within these timeframes a copy of the court documents for the file and continued detention of the suspected goods.\nBy enrolling in the IPR Program, you accept liability for any costs associated with storage, handling and destruction of detained goods beginning the day after the Rights Holders Notice of Detention for Goods Suspected of Contravening IPR has been issued.\nAs a registrant of the CBSA 's IPR Program, you are encouraged to act promptly and diligently by responding to CBSA notices and take appropriate steps to enforce rights or decline the opportunity to do so. Repeated and unnecessary delays may be considered in future applications, renewals, and security requirements.\nAn approved RFA is valid for 2 years. To renew your RFA , it is necessary to resubmit an application 40 days before the expiry to ensure a seamless renewal of the application. It is the sole responsibility of the rights owners to ensure renewal requests are received within the allotted timeframe for processing.\nThank you for your interest in the CBSA 's IPR Program. Please feel free to send any questions, comments or concerns to cbsa-asfc_ipr-dpi@cbsa-asfc.gc.ca .\nSincerely,", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Appendix B -Sample RFA rejection notification", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "[Date rejection notice is being sent]\n[Name of trademark, copyright or geographical indication rights holder/owner ]\n[Address of trademark, copyright or geographical indication rights holder/owner ]\nDear Mr./Ms. [Name of representative for service/person who submitted the RFA ],\nThank you for your interest in the Canada Border Services Agency's Intellectual Property Rights Program.\nThis is to advise that the Request for Assistance (RFA) application you submitted, dated « date of receipt of RFA », for « Name of Right holder » cannot be processed at this time.\n(Choose appropriate reason)\n[The following information is either missing or incomplete:\nSection A, Box 1 Section A, Box 2 Section A, Box 3 Section B, Box 6 Section C]\n[You must indicate an agent for service in Canada.]\n[The trade mark(s) for which you have submitted an RFA are not currently registered in Canada under your name.]\nTrademarks must be registered with the Canadian Intellectual Property Office (CIPO). It is recommended that copyright also be registered with CIPO . For more information on registering a copyright or trademark with CIPO please visit its webpage at www.cipo.ic.gc.ca .\nPlease feel free to send any questions, comments or concerns to cbsa-asfc_ipr-dpi@cbsa-asfc.gc.ca .\nSincerely,", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "Appendix C - Sample rights holders RH/owner notice of detention for goods suspected of contravening IPR", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "[date]\n[name of trademark, copyright or geographical indication rights holder/owner ]\n[address]\nThis is to inform you that the following goods were encountered on [date of detention].\nNotification of your intent to commence action has been received by the Canada Border Services Agency (CBSA).\n- Description of Goods:\n- Date Release Request Submitted:\n- Quantity:\n- Country of Origin:\n- Location of Goods:\n- Name and Address of Owner:\n- Name and Address of the Importer:\n- Name and Address of the Exporter:\n- Name and Address of the Consignee:\n- Name and Address of Any Other Person Involved in the Movement of the Goods:\nPursuant to section 44.04(2) of the Copyright Act and section 51.06(2) of the Trademarks Act , the CBSA may detain these goods for a maximum period of 10 working days (5 days if goods are perishable) to allow you time to file a case in civil court if you would like to pursue legal remedy. If you require an extension for non-perishable goods, you may request that the CBSA consider extending the detention period for up to an additional ten (10) day period. Extensions are at the discretion of CBSA and your written request for an extension should explain why an extension is necessary in the particular circumstances of your case.\nPlease Note:\nThe CBSA has discretion to release these goods at any time, for any reason, unless and until you provide CBSA with a copy of a document filed with the Federal Court or the superior court of your province that commences proceedings to obtain a remedy under section 44.04(3) of the Copyright Act or section 51.06(3) of the Trademarks Act . It is your responsibility to ensure that your notice is received by CBSA .\nIn accordance with subsection 44.07 (1) of the Copyright Act and subsection 51.09 (1) of the Trademarks Act , the copyright and/or trademark and/or geographical indication owner holder is liable for the storage, handling and destruction of detained goods beginning on the day after the notice of detention is issued and ending on the first day on which one of the following occurs:\n- A) Written notification is received stating that the importation or exportation in question does not contravene your Canadian copyright, trademark, or geographical indication\n- B) Written notification is received stating that the copyright or trademark or geographical indication owner will not commence proceedings to obtain a remedy under the Trademarks Act and/or Copyright Act Trademark while the goods are detained and\n- C) The goods are no longer held by the CBSA for the purposes of enforcing Canadian trademarks\nIn accordance with section 44.06 of the Copyright Act and 51.08 of the Trademarks Act , at the discretion of CBSA , you may be provided with an opportunity to inspect the above-mentioned goods. Please advise the undersigned by email if you wish to pursue and they will make the appropriate arrangements.\n[name and email address of regional contact]", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-4-3-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-4-3", + "marginal_note": "References", + "part": "Copyright, Trademarks and geographical indications", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\nCanada–European Union Comprehensive Economic and Trade Agreement Implementation Act\nCanada-United States Free Trade Agreement Implementation Act\nCopyright Act – Sections 44 to 44.4, and 45\nCustoms Act – Section 101\nCustoms Tariff – Section 136\nTrademarks Act – Sections 51.02 to 51.12, and 53 to 53.3\nD4-1-4 , D4-1-5 and D4-1-7\nSuperseded memorandum D\nD19-4-3 dated July 20, 2020\nIssuing office\nProgram and Policy Management Division Commercial Programs Directorate Commercial Branch", + "history": "", + "last_amended": "2023-10-24", + "current_to": "2023-10-24", + "citation": "Memorandum D19-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-4-3-eng.html" + }, + { + "id": "dmemo-D19-6-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "Updates made to this D-memo Definitions Guidelines Appendix References Applicable legislation Contact us\nThe Canada Border Services Agency (CBSA) assists Natural Resources Canada (NRCan) with the administration of the Explosives Act and Explosives Regulations, 2013 . This memorandum outlines the policies and procedures relating to the import, export and in transit movement of explosives.\nThe Explosives Act is an Act respecting the manufacture, testing, acquisition, possession, sale, storage, transportation, importation, exportation of explosives and the use of fireworks. The Act gives authority to the Governor in Council to make regulations for carrying out the purposes or provisions of this Act into effect, such as prescribing any thing that is to be included or not in the definition of “explosive”, exempting any explosive from the application of this Act or the regulations or any provision of this Act or the regulations, and regulating the importation, exportation and shipments in transit of explosives.\nAmmunition for firearms is recognized as a unique type of explosive and is defined in the Criminal Code of Canada . The importation of ammunition is controlled under the Firearms Act which requires the presentation of a valid Canadian firearms license.", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "- Update of the Firearms Act section 37 (1) requires the presentation of a firearms licence for the importation of ammunition, other than prohibited ammunition, by an individual or non-resident\n- The Criminal Code of Canada’s ( CCC ) definition of ammunition has been added strictly for licensing purposes\n- The definition of Non-resident has been added\n- The definition of Non-Resident Firearms Declaration form ( NRFD ) has been added\n- The definition of Possession and Acquisition Licence ( PAL ) has been added", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions apply in this D-Memorandum:\nAmmunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell (munitions) Note This is the CCC definition and is used strictly for licensing purposes. Please also see small arms cartridge definition below Explosive means any thing that is made, manufactured or used to produce an explosion or a detonation or pyrotechnic effect, and includes any thing prescribed to be an explosive by the regulations, but does not include gases, organic peroxides or any thing prescribed not to be an explosive by the regulations. The Regulations prescribe the following to be explosives: an explosive substance or explosive article that is not manufactured or used to produce an explosion, detonation or pyrotechnic effect but is included in Class 1 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 1442, Ammonium perchlorate as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations any substance numbered UN 3375, Ammonium nitrate emulsion, gel, or suspension , intermediate for blasting explosives, as set out in columns 1 and 2 of Schedule 1 to the Transportation of Dangerous Goods Regulations ; and a multi-ingredient kit that is used to manufacture an explosive Note This includes exploding/reactive targets and binary explosives Inspector means the Chief Inspector of Explosives, an inspector of explosives and a deputy inspector of explosives appointed under section 13 of the Explosives Act , and any other person who is directed by the Minister to inspect an explosive, a restricted component, a vehicle, a licensed factory or a magazine, or to hold an inquiry in connection with any accident caused by an explosive In transit means the movement of foreign goods through Canadian territory from a point outside Canada to another foreign point. Non-resident means an individual who ordinarily resides abroad. Visitors, seasonal residents, temporary residents, immigrants, and former residents are non-residents. Non-Resident Firearms Declaration Form ( NRFD /RCMP 5589) means a declaration of firearms, and ammunition to be filled out by a non-resident and presented to a Borders Service Officer (BSO) for confirmation upon importation in Canada when a non-resident does not possess a Possession and Acquisition Licence ( PAL ). NRCan’s Online System Natural Resources Canada’s Electronic Licence Management System for explosives licensing and restricted components enrolment Possession and Acquisition Licence ( PAL ) means a licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence and allows the importation of ammunition. Small arms cartridge means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Import, export and transportation in transit controls\n2. Other than the exemptions listed below, all imports, exports and in transit movements of explosives require a permit issued by NRCan Explosives Regulatory Division ( ERD )\nPersonal exemptions\n3. A person may import, export, or transport in transit an explosive set out in the following table without a permit if the following conditions are met:\n- the explosive is for personal use and not for commercial purposes\n- the explosive enters or leaves Canada with the person importing or exporting it or, if the explosive is transported in transit, it remains with the person transporting it at all times\n- in the case of small arms cartridges, the cartridges do not include a tracer, incendiary or similar military component or device and\n- the quantity of the explosive is not more than the quantity set out in the table below\nTable 1: The following table consists of three columns, where the first and second column provide the row number followed by Type of Explosive. The reference quantity for the explosive type is provided in the third column titled “Quantity”.\nNote The word “and” in the Quantity column of the table, is used to denote that an individual may import, export, or transport in transit any or all of the explosives in the table in a single shipment. The word “and” does not appear in the Explosives Regulations, 2013 but is added here for clarification purposes.\nItem Type of explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds (NFPA alpha designations A to E, as indicated on the motor or its packaging) 6; and 2 Avalanche airbag systems 3; and 3 Small arms cartridges — imported or exported 5,000; and 4 Small arms cartridges — transported in transit 50,000; and 5 Percussion caps (primers) for small arms cartridges — imported or exported 5,000; and 6 Percussion caps (primers) for small arms cartridges — transported in transit 50,000; and 7 Empty primed small arms cartridge cases — imported or exported 5,000; and 8 Empty primed small arms cartridge cases — transported in transit 50,000; and 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less; and 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes\n- Inert/dummy articles and substances (empty of all explosives, such as brass, lead bullets, replicas of explosive articles, etc.) are not regulated under the Explosives Act and no permit from NRCan is required. However, any of the so-called “deactivated”, “inert” or “dummy” grenades (or similar articles) made with parts or components of real grenades, will require an import or export permit from Global Affairs Canada ( GAC ). For an in transit movement by an individual, an import and export permit from GAC is required\n- Certain types of ammunition are referred to as being “caseless” since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- Presentation of a valid Canadian Firearms Licence is necessary to import ammunition\n- Each individual 18 years of age and over may claim the above exemptions\n- Canadians must follow United States (U.S). Federal and state laws when purchasing ammunition in the U.S.\n- The above exemptions refer only to the requirement for an NRCan permit. They do not exempt individuals from any duties and taxes owing on these goods. Please see paragraph 26 - Duties and Taxes section below for more details\nOther exemptions\n4. The following imports, exports, or in transit movements do not require a permit:\n- Explosives classified as UN3268 by the competent authority of their country of origin under the Model Regulations on the Transport of Dangerous Goods , published by the United Nations Note these include airbags and seat belt pre-tensioners.\n- Explosives diluted to less than 1% by weight, including diluted explosives used as reagents (for example, 1H-tetrazole), training kits for detector dogs and kits to test the functioning of machines that detect trace levels of explosives\n- Christmas crackers containing less than 2 mg of an explosive substance\n- Life-saving devices (for example, signals, flares and parachute release devices) that are being carried in an aircraft, train, vessel or vehicle as equipment necessary for its safe operation or for the safety of its occupants Note Pyrotechnic distress signals and life-saving devices must be for use in the same aircraft, vessel, train or vehicles (already part of its safety equipment). If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they require an import, export, or in transit permit.\n- Explosives under direction or control of the Minister of National Defence and allied armed forces that are under the control of any armed forces that are cooperating with the Canadian Forces\n- Safety and strike-anywhere matches\n- Restricted components and other chemicals that are not defined as explosives do not require import, export, or in transit permits from NRCan. Restricted component product means a product, other than an explosive, that contains or is made from: ammonium nitrate in solid form at a concentration of at least 28% nitrogen hydrogen peroxide at a concentration of at least 30% nitromethane, UN number 1261 potassium chlorate, UN number 1485 potassium perchlorate, UN number 1489 sodium chlorate in solid form, UN number 1495 nitric acid at a concentration of at least 75% potassium nitrate, UN number 1486 potassium nitrate and sodium nitrate mixture, UN number 1499 and sodium nitrate in solid form, UN number 1498 aluminum powder in dry form, UN number 1396 calcium ammonium nitrate, UN number 1477 hexamine, UN number 1328 acetone, UN number 1090\nExplosive commodities that are either prohibited or commonly mistaken as non-explosives\n5. Appendix D outlines explosive commodities that are either prohibited or commonly mistaken as non-explosives, such as toys and novelties. This list is intended as a guide and is not to be regarded as all-inclusive. When there is any doubt about the admissibility of an article, full particulars should be referred to the ERD of NRCan.\nImportation of ammunition by individuals\n6. In accordance with Firearms Act section 37 (1) individuals or non-residents are required to present a valid firearms licence when importing ammunition, other than prohibited ammunition.\n7. An individual or non-resident who is 18 years old or older may import ammunition, other than prohibited ammunition, only if , at the time of the importation, they hold a valid licence ( PAL ) and produce the licence to a BSO.\nExceptions\n8. Non-residents who at the time of the importation, are 18 years old or older and who do not hold a licence may import ammunition, other than prohibited ammunition, if:\n- They declare the ammunition at a Customs Office to a BSO by completing the Non-resident Firearms Declaration ( NRFD ) form containing the prescribed information\n- The BSO confirms the declaration in the prescribed manner\nNote A Declaration ( NRFD ) that has been confirmed by a BSO has the same effect as a valid licence for the purpose of importing the ammunition. See definition on ammunition above for licensing purposes.\nNon-compliance\n9. A customs officer may refuse to confirm the declaration if, among other things:\n- the non-resident has not truthfully completed the prescribed form or\n- the customs officer has reasonable grounds to believe that it is desirable, in the interests of the safety of the non-resident or any other person, that the declaration not be confirmed\n10. If any of the requirements of subsection 37(1) or 37(2) of the Firearms Act are not complied with, the customs officer may authorize the ammunition or cartridge magazine to be exported from that customs office or may detain the ammunition or cartridge magazine and give the individual a reasonable time to comply with those requirements.\n11. If the requirements are not complied with within a reasonable time and the ammunition is not exported, a customs officer shall lawfully dispose of the ammunition or cartridge magazine.\nApplication for explosives import, export and in transit permits\n12. Applications for an Explosives Permit should be directed to the ERD of NRCan via e-mail, mail or facsimile as outlined in paragraph 34.\n13. To obtain an import, export or in transit permit, the applicant can also submit an application online using NRCan’s on-line system . When the application is approved the permit holder will receive email notification advising them on how to access the permit by logging back into the on-line system. Status of the permit application and all approved active permits will be available to an authorized user via the on-line system.\nProcedures on importation, exportation and transport in transit requiring an explosives permit\n14. The procedures that apply to the importation, exportation and in transit movements of all explosives that require a permit under the Explosives Act are outlined in Appendix A, B, and C. The purpose of these procedures are to establish effective controls and to facilitate the release of shipments of explosives with appropriate documentation.\nSingle Window Initiative ( SWI )\n15. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA, before their arrival, through the use of the Integrated Import Declaration ( IID ) using service option 911. This service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process.\n16. The Permit Number along with other data elements specified in the SWI Electronic Commerce Client Requirements Document ( ECCRD ’s) Explosives Program Appendix must be submitted in IID .\n17. In the case of goods regulated by the NRCan Explosives Program, commercial importers can transmit electronic information using the IID to submit a release request up to 90 days in advance. Commercial importers need to contact NRCan beforehand to obtain an import permit.\n18. The physical presentation of an explosives import permit is not required when using the SWI IID process.\n19. There is no need to submit the Explosives Import Report (Form F04-02) to NRCan when using the IID . Import data for transactions using the IID is received from CBSA. In instances where the electronic IID is not used, paper permits will continue to be accepted for release; however permit holders must then submit the form F04-02 to NRCan.\n20. For further information please reference the CBSA's Single Window Initiative or the NRCan Explosives SWI . At this time, the SWI process is only available for the importation of explosives.\nMail delivery of explosives\n21. The delivery of explosives by mail is subject to the provisions of the Canada Post Corporation Act . Please refer to the Non-mailable Matter Regulations for more information.\nCourier Low Value Shipment ( CLVS ) Program shipping of explosives\n22. All goods controlled, prohibited or regulated by an Act of Parliament are excluded from the CLVS Program. Please refer to Memorandum D17-4-0 , You may also refer to the D19 Memoranda series , “Acts and Regulations of Other Government Departments,” for detailed information on goods that are controlled, prohibited or regulated.\nShipments of explosives without an explosives permit or with an invalid explosives permit\n23. Where explosives are not accompanied by a valid explosives import, export or in transit permit, other than as allowed as per exemptions described in paragraphs 3 and 4 of this memorandum, NRCan will direct the CBSA to detain, release, or reject the shipment of explosives. In the unusual event where assistance is not available, the shipment into/from Canada will not be allowed.\n24. When explosives are rejected and the importer/exporter/freight forwarder refuses to return the goods to the point of origin, the CBSA will contact the ERD to obtain guidance on possible; enforcement actions with respect to contravention of the and Regulations .\nPenalty information\n25. Unless authorized under the Explosives Act , it is an offence to possess, sell, manufacture, transport, import, export any explosive, or any restricted component. The penalty is:\n- on summary conviction, to a fine not exceeding two hundred and fifty thousand dollars or to imprisonment for a term not exceeding two years or to both or\n- on proceedings by way of indictment, to a fine not exceeding five hundred thousand dollars or to imprisonment for a term not exceeding five years or to both\nDisposal\n26. As per section 26(2) Explosives Act and section 36(2) of the Customs Act explosives that are forfeited or abandoned, will be disposed of as the Minister directs. The costs of disposal may be charged to the owner or the person having the lawful possession of it at the time of its seizure.\nCustoms Self-Assessment Program ( CSA )\n27. The CSA program gives approved importers, approved carriers and registered drivers the benefits of a streamlined clearance option for CSA -eligible goods. The streamlined clearance process eliminates the need for transactional transmissions of data related to eligible goods. This allows for the clearance of goods based on the identification of the approved importer, approved carrier and registered driver. Explosives classified as UN3268 are eligible to be approved under the CSA program. This includes airbags and seat belt pre-tensioners.\nAdditional requirements\n28. The importation, exportation and in transit movement of explosives may also be subject to the requirements contained within Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , Memorandum D19-10-2: Export and Import Permits Act (Importations) , Memorandum D20-1-1: Export Reporting and Memorandum D19-13-5: Transportation of Dangerous Goods .\n29. For additional information on the commercial transportation of cargo, please see the D3 Memoranda series .\nGlobal Affairs Canada\n30. The importation and exportation of certain military explosives may also be subject to the provisions of the regulations under the Export and Import Permits Act , which is administered by GAC .\nDuties and/or taxes for personal imports\n31. Information on duties and taxes are not part of the Explosives Act or Regulations; this information is being provided for information purposes only .\n32. Residents must pay duties and/or taxes on all items allowed as personal exemptions for explosives. Residents may count these items toward their duty free allowances upon entering Canada; see Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada .\n33. Non-residents may import ammunition for their personal use in amounts that are appropriate for their needs and consistent with the purpose, nature and duration of their intended stay in Canada. As outlined in Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax free:\n- 200 rounds of ammunition or\n- 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\nNote Non-residents, who import more than the duty-free allowance of ammunition, must pay duty and/or taxes on the excess amount of ammunition\nAdditional information\n34. Inquiries concerning the Explosives Act and Explosives Regulations, 2013 , explosives permits or commodity clarification should be directed to the following:\nExplosives Regulatory Division Natural Resources Canada 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nTelephone: 1-855-912-0012 Facsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca NRCan Website\n35. The CBSA Border Information Service ( BIS ) responds to public inquiries related to import, export and in transit requirements of other government departments. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "Appendix", + "part": "", + "division": "", + "heading": "", + "text": "Appendix A: Import permits\nPermit holder\nStandard paper-based process option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Before importing, ensure the following:\n- the permit is not expired\n- importer’s name on import declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the import declaration or in the cargo control documents\n- the quantity of goods stated on the import declaration is equal or less than that on the import permit (applies to single use permits only)\n5. Present the import permit Form F04-03A (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the importation, complete and submit form F04-02 via online reporting or request a paper form from the ERD (address below); for annual permits submit the form F04-02 via online reporting before the permit is renewed or, if the permit is not renewed, within a year after it expires or request a paper form from the ERD (address below).\nExplosives Regulatory Division 580 Booth Street, 9th Floor Ottawa ON K1A 0E4\nFacsimile: 613-948-5195\nEmail: ERD mms@nrcan.gc.ca\nSWI Process Option\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01A).\n2. When approved, NRCan will issue the Single Use or Annual Import Permit and Terms and Conditions (Form F04-03A) to the applicant by mail or an email will be sent to notify the applicant that the permit is accessible by logging back into the on-line system.\n3. Single use permits are normally valid for 12 months and they are valid for one importation only; annual permits are valid for 12 months and valid for an unlimited number of importations in that time period.\n4. Submit IID up to 90 days before the shipment date to CBSA for processing as per the SWI Electronic Commerce Client Requirements Document ( ECCRD ). Explosives specific data elements to be provided in the IID are listed in the SWI ECCRD ’s Explosives Program Appendix. Trade Chain Partner should wait to receive the IID notification before sending the shipment to the border. There is no need to present the Import Permit to a border services officer.\n5. Importer’s Information Report (Form F04-02) does not have to be submitted.\nAppendix B: Export permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01B).\n2. When approved, NRCan will issue the Single Use or Annual Export Permit and Terms and Conditions (Form F04-03B).\n3. Single use permits are normally valid for 12 months and they are valid for one exportation only; annual permits are valid for 12 months and valid for an unlimited number of exportations in that time period.\n4. Before exporting, ensure the following:\n- the permit is not expired\n- exporter’s name on export declaration matches permit holder’s name\n- the goods described on the permit are the same as those described in the export declaration and in the cargo control documents\n- the quantity of goods stated on the export declaration is equal or less than that on the export permit (applies to single use permits only)\n- the destination is noted on the export declaration (if destination is stated on the permit)\n5. Present the export permit Form F04-03B (original or copy) to the border services officer.\n6. For Single use permits, within 30 days of the exportation, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix C: In transit permits\nPermit holder\n1. Apply for permit electronically using NRCan’s on-line system or manually (Form F04-01C).\n2. When approved, NRCan will issue a Single Use or Annual in Transit Permit and Terms and Conditions (Form F04-03C).\n3. Single use permits are normally valid for 12 months and they are valid for one in transit movement only; annual permits are valid for 12 months and valid for an unlimited number of in transit movements in that time period.\n4. Before in transit movement, ensure the following:\n- the permit is not expired\n- the permit holder’s name matches the name on the transporter carriers cargo report or on any other export documentation\n- the goods described on the permit are the same as those described in the cargo control documents\n- the quantity stated on the cargo control document is equal or less than that on the in transit permit (applies to single use permits only)\n- the destination (if destination is stated on the permit)\n5. Present the in transit permit Form F04-03C (original or copy) to the border services officer.\n6. For single use permits, within 30 days of the in transit movement, complete and submit form F04-02. For annual permits submit the form F04-02 before the permit is renewed or, if the permit is not renewed, within a year after it expires.\nAppendix D: Explosive commodities that are either prohibited or commonly mistaken as non-explosives\nCommodity Description Status Cigarette loads or plugs Small explosive charges designed for insertion in cigarettes or cigars that will cause them to explode after the victim takes a few puffs. Prohibited for import and export. Requires an in transit permit for in transit shipments. Exploding matches Resemble ordinary book matches and are designed to explode after a certain delay, usually about the time they are in position to light a cigarette. Prohibited import and export. Requires an in transit permit for in transit shipments. Sparkling matches Resemble normal book matches but send out a shower of sparks. Prohibited import and export. Requires an in transit permit for in transit shipments. Ammunition for miniature tie clip, cufflink or key chain pistols A violent type of blank ammunition made up for use as a novelty. Prohibited import and export. Requires an in transit permit for in transit shipments. Auto alarms or jokers Supposedly designed as burglar alarms but often used as a practical joke: when wired to the ignition system of a car, they produce a loud screeching whistle followed by copious emissions of smoke and a loud explosion. Prohibited import and export. Requires an in transit permit for in transit shipments. Cherry bombs, M-80s, silver salutes and flash crackers Very violent firecrackers that cause serious injuries every year; they contain an excessive charge of a prohibited fireworks composition. Prohibited import and export. Requires an in transit permit for in transit shipments. Snap pops, throw-down and step-on torpedoes and cracking balls Small objects designed to explode on impact; some of the latter are so shaped and coloured as to look like children’s breakfast cereal or candy balls. Prohibited import and export. Requires an in transit permit for in transit shipments. Exploding golf balls Designed to explode and emit a cloud of smoke on impact. Prohibited import and export. Requires an in transit permit for in transit shipments. Stink bombs and smoke bombs (see also “Smoke signals and generators”) Often made to resemble cherry bombs and salutes, they are used for practical jokes Prohibited import and export. Requires an in transit permit for in transit shipments. Tear-gas pens and launchers Resembling a pen, they may contain a mechanism activated by an explosive. Supposedly for protection against muggers, but are more commonly used as offensive weapons or as practical jokes (also prohibited under Memorandum D19-13-2 ). Prohibited import and export. Requires an in transit permit for in transit shipments. Party poppers and table bombs Designed to project paper streamers or dispense party favours; the smaller ones are made of coloured plastic and shaped like champagne bottles. Requires an import, export and in transit permit. Table rockets and bottle skyrockets Small fireworks designed to be launched from a table or a bottle and burst into a shower of sparks or a cloud of smoke. Prohibited import and export. Requires an in transit permit for in transit shipments. Fake firecrackers and other trick devices Any article that employs or simulates an explosive or a pyrotechnic for a trick or practical joke. Prohibited import and export. Requires an in transit permit for in transit shipments. Toy pistol caps These may be in the form of conventional paper rolls, individual paper discs, plastic rings or plastic strips; sometimes the caps are packed in with the toy pistol, revolver, rifle or machine gun. Requires an import, export and in transit permit. Model rocket motors Small, hard cardboard cylinders containing a low explosive; one end is closed and the other open to form a nozzle. Normally packed three on a bubble package or three in a packing tube. Electric bridge wire igniters are usually included separately in the package; also may be packed within a model rocket kit. Requires an import, export and in transit permit, other than as allowed with personal exemptions in paragraph 3. Firecrackers Small fireworks with entwined fuses used solely as noisemakers that constitute a unique hazard; possession is restricted to those persons having specific approval of the Chief Inspector of Explosives. Requires an import, export and in transit permit.", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Headquarters file\n68524-2-3\nLegislative references\n- Canada Border Services Agency Act\n- Canada Post Corporation Act\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Non-mailable Matter Regulations\n- Reporting of Exported Goods Regulations\n- Transportation of Dangerous Goods Act\n- Transportation of Dangerous Goods Regulations\nOther references\n- D2-1-1\n- D2-3-1\n- D17-4-0\n- D19-10-2\n- D19-13-2\n- D19-13-5\n- D20-1-1", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-1", + "marginal_note": "Applicable legislation", + "part": "", + "division": "", + "heading": "", + "text": "- Canada Border Services Agency Act – Subsections 5(1) and (2)\n- Customs Act – Subsection 12(1), Sections 31 and 95, Subsection 99(1), Section 101, Subsection 107(5)\n- Reporting of Exported Goods Regulations – Subsection 5(1)\n- Explosives Act – Section 3, Subsections 9(1) through (3)\n- Explosives Regulations, 2013 – Section 5 (5), Sections 44 through 51, Section 166\n- Non-residents’ Temporary Importation of Baggage and Conveyances Regulations – Subsection 4(1)(c)\n- Firearms Act – Section 37 - 38\nSuperseded D memoranda\nD19-6-1 dated March 31, 2021\nIssuing office\nOther Government Departments Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial and Trade Branch", + "history": "", + "last_amended": "2025-04-25", + "current_to": "2025-04-25", + "citation": "Memorandum D19-6-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-1-eng.html" + }, + { + "id": "dmemo-D19-6-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-2", + "marginal_note": "Legislation", + "part": "International Boundary Commission", + "division": "", + "heading": "", + "text": "International Boundary Commission Act , sections 2, 5 and 6", + "history": "", + "last_amended": "2016-04-25", + "current_to": "2016-04-25", + "citation": "Memorandum D19-6-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html" + }, + { + "id": "dmemo-D19-6-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-2", + "marginal_note": "Guidelines and General Information", + "part": "International Boundary Commission", + "division": "", + "heading": "", + "text": "1. The following are defined in the International Boundary Commission Act and apply in this memorandum:\nboundary monument means a buoy, post, tablet, cairn or other object or structure placed, erected or maintained by the Commission to mark the boundary and includes a reference monument, triangulation station or other marker or structure placed, erected or maintained by the Commission to assist in determining the boundary. work means any ditch, earthwork, building or structure of any description or any lines of telephone, telegraph or power, including posts, piers or abutments for sustaining or protecting the wires or cables of those lines.\n2. Provision is made in section 5 of the International Boundary Commission Act that, except with the permission of the International Boundary Commission, no person shall:\n- (a) construct or place within ten feet of the boundary any work or any addition to work, or\n- (b) enlarge any work that was on July 6, 1960 , within ten feet of the boundary.\n3. To perform any type of work on the 20-foot-wide vista along the boundary, a letter of authorization from the Commission is required. The applicant should submit to the Commission a written request that contains the following documents:\n- (a) a detailed letter describing the type of work proposed and the location (e.g., lot number, municipality, town, province/state);\n- (b) two copies of a drawing showing the location of the proposed work in relation to a boundary monument or boundary reference monument.\n4. Requests that originate in Canada should be submitted to the Canadian section of the Commission at the address shown below:\nInternational Boundary Commission 588 Booth Street, Suite 210 Ottawa ON K1A 0Y7 Telephone: 613-992-1294 Fax: 613-947-1337\n5. Provision is made in section 6 of the International Boundary Commission Act that, except with the permission of the Commission, no person shall:\n- (a) pull down, deface, alter, or remove a boundary monument erected or maintained by the Commission; or\n- (b) have a boundary monument or any portion thereof in his possession or custody.\n6. Any erection of billboards or other structures within ten feet of the international boundary, or any reconstruction of a line building or other structure which has suffered destruction, or any making of additions to any structure erected on the international boundary, or any interference with boundary monuments, constitutes an offence under the International Boundary Commission Act . Such nfractions should be reported immediately to the International Boundary Commission (please refer to paragraph 4 for contact information).\nPenalty Information\n7. Provision is made in the International Boundary Commission Act that every person who, or whose employee or agent, has contravened any provision of the Act is guilty of an offence and liable on summary conviction to a fine not exceeding five hundred dollars or to imprisonment for a term not exceeding six months or to both.\nAdditional Information\n8. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2016-04-25", + "current_to": "2016-04-25", + "citation": "Memorandum D19-6-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html" + }, + { + "id": "dmemo-D19-6-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-2", + "marginal_note": "References", + "part": "International Boundary Commission", + "division": "", + "heading": "", + "text": "Issuing office: Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Programs Branch Headquarters file: 68510 Legislative references: International Boundary Commission Act Other references: Superseded memorandum D: D19-6-2 dated March 19, 2009", + "history": "", + "last_amended": "2016-04-25", + "current_to": "2016-04-25", + "citation": "Memorandum D19-6-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-2-eng.html" + }, + { + "id": "dmemo-D19-6-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Commercial importers of energy-using products\nKey content: What are energy-using products; what are requirement to import energy-using products to Canada; what information must be provided to the CBSA in the Integrated Import Declaration ( IID ) via Single Window Initiative ( SWI ).\nKeywords: Energy-using products, importation of energy using products; requirements to import energy-using products; CBSA Single Window Initiative for energy-using products\nOn this page Updates made to this D-memo Definitions Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information References Contact us", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Introduction Requirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016 Import information requirements Responsibilities of the CBSA Sharing of information for the purpose of compliance verification Energy Efficiency Act Additional information\n- References\n- Contact us", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to:\n- update regulated product information following an Amendment to the Energy Efficiency Regulations (Amendment 18)\n- make some housekeeping changes", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. For definitions and a detailed description of the regulated energy-using products, please refer to the Energy Efficiency Regulations, 2016 or Natural Resources Canada (NRCan)'s Guide to Canada's Energy Efficiency Regulations .", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Introduction\n2. The Canada Border Services Agency (CBSA) assists NRCan in the administration of the Energy Efficiency Act and the Energy Efficiency Regulations, 2016 . This memorandum outlines the procedures for the importation of energy-using products. These regulations do not apply to personal importations.\n3. The Energy Efficiency Act and Energy Efficiency Regulations, 2016 prohibit the importation of certain energy-using products unless they meet specific requirements. Importers, who are dealers of these regulated products, must provide the CBSA with prescribed data elements.\nRequirements of the Energy Efficiency Act and Energy Efficiency Regulations, 2016\n4. The Energy Efficiency Regulations, 2016 have five requirements:\n- Regulated products must comply with minimum energy efficiency standards.\n- An energy efficiency report must be filed with NRCan prior to first import.\n- All regulated products must bear an energy efficiency verification mark from a certification body accredited by the Standards Council of Canada.\n- Necessary import information must be provided to the CBSA at the time of import.\n- Some regulated products must bear labels, before leaving the possession of the dealer or the dealer's consignee, indicating their energy performance. This labelling requirement is not a condition of import as regulated products that must bear these labels can be labelled after importation. For more information on labelling requirements , please refer to the Introduction to the Regulations on NRCan's website .\n5. For information purposes, the energy-using products that require an EnerGuide label may be found in the Guide to Canada's Energy Efficiency Regulations.\n6. For information purposes, the energy-using products that require a lighting product lamp label can be found in sections 424 to 429 of the Energy Efficiency Regulations, 2016 .\n7. For information purposes, the energy-using products that require a walk-in refrigeration nameplate can be found in section 658 of the Energy Efficiency Regulations, 2016 .\n8. The energy efficiency standards are intended to eliminate the least efficient products from the marketplace. The labels provide information that assists the purchasers in the selection of the most efficient products that are available.\nImport information requirements\n9. The Energy Efficiency Regulations, 2016 apply to dealers who import regulated energy-using products into Canada or ship regulated energy-using products from one Canadian province to another. In accordance with section 7 of the Energy Efficiency Regulations, 2016 , a dealer importing an energy-using product must provide the following information to NRCan via the CBSA:\n- the name of the product using one of the names identified in paragraph 13 (below)\n- the model number of the product, including motors (please note that Unique Motor Identifiers for motors are no longer required)\n- the brand, if any, of the product\n- the address of the dealer\n- one of the following purposes for which the product is being imported sale or lease in Canada without modification sale or lease in Canada after being modified to comply with the applicable energy efficiency standard for incorporation into any other product that is to be exported from Canada\n10. Additional data elements, as listed in paragraph 9, are to be included in the Integrated Import Declaration submitted to the CBSA through the Single Window Initiative, service option 911.\n11. For more information about the Single Window Initiative , please refer to the CBSA website. Chapter 23 SWI IID of the Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Appendix B of chapter 23 includes a list of required data elements for NRCan.\n12. If, under exceptional circumstances, it is impossible to submit release requests to the CBSA electronically through the SWI, importers must include the additional copy of the document with required data elements in the paper release package submitted to the CBSA. The document with additional data elements will be forwarded by the CBSA to NRCan at the address indicated in paragraph 24 of this Memorandum.\n13. The above import requirements apply to the following regulated energy-using products (ordered by label requirements).\nEnerGuide label This is required for: clothes dryers clothes washers (and household-style commercial) integrated clothes washer-dryers dishwashers electric ranges freezers refrigerators, and refrigerator-freezers miscellaneous refrigeration products room air conditioners portable air conditioners Lighting product label This is required for: general service incandescent reflector lamps compact fluorescent lamps ( CFL ) general service lamps and modified spectrum incandescent lamps Nameplate label This is required for: walk-in freezer and walk-in cooler door assemblies walk-in freezer and walk-in cooler panels walk-in refrigeration systems No label This is required for: battery chargers ceiling fans and ceiling fan light kits chillers clean water pumps commercial pre-rinse spray valve commercial refrigerators, refrigerator-freezers and freezers compact audio products dehumidifiers dry-type transformers electric boilers electric furnaces electric water heaters – commercial electric water heaters – household energy-recovery and heat-recovery ventilators exit signs external power supplies ( EPS ) fluorescent lamp ballasts gas boilers - commercial gas boilers - household gas fireplaces gas furnaces gas ranges gas water heaters gas-fired instantaneous water heaters – household gas-fired instantaneous water heaters – commercial gas-fired storage water heaters – household gas-fired storage water heaters - commercial gas-fired unit heaters general service fluorescent lamps ground-source heat pumps ice-makers internal water loop heat pumps large air conditioners, heat pumps and condensing units metal halide lamp ballasts microwave ovens motors - electric (from 1-500 HP/0.746-375 kW) motors - small electric (from 0.25-3 HP/0.18-2.2 kW) oil-fired boilers – household oil-fired boilers – commercial oil-fired furnaces oil-fired water heater – household oil-fired water heaters – commercial packaged terminal air conditioners and heat pumps portable air conditioners refrigerated vending machines single package central air conditioners and heat pumps single package vertical air conditioners and heat pumps (SPVAC) and ( SPVHP ) split-system central air conditioners and heat pumps televisions torchieres traffic signal modules and pedestrian modules video products\n14. For the most recent list of regulated energy-using products, please refer to NRCan's Guide to Canada's Energy Efficiency Regulations .\n15. If products fall out of the scope of the Energy Efficiency Regulations, 2016 but are classified under one of the HS codes on NRCan's list, importers/customs brokers should still use SWI since it provides the option to indicate that the shipment is not regulated by NRCan.\n16. The following are examples of situations, when Energy Efficiency Regulations, 2016 do not apply :\n- personal importations\n- energy-using products imported for companies' own use (for example, restaurants or hotels importing television sets, refrigerators, external power supplies or stoves to be used in their own facilities)\n- the equipment comes without regulated components, for example: machines without regulated components that use the same HS codes as machines with regulated components non-regulated end-use products imported without a regulated component, such as external power supplies\n17. The import reporting requirements under the Energy Efficiency Regulations, 2016 do not apply to the following regulated energy-using products: battery chargers, electric motors, external power supplies, fluorescent ballasts and small electric motors, when any of these products are incorporated into, or are components of any other products or machines, that is, when an electric motor is part of a hoist, a fan, a blower, or a pump, or when a ballast is part of a fluorescent lighting fixture.\n18. Approved participants of the CBSA's Customs Self-Assessment ( CSA ) Program are allowed to transmit release requests through ACROSS using SO 125 or 257 when importing regulated energy-using products from counties other than US and Mexico, without having to provide the five additional NRCan data elements. Eligible CSA participants will meet their import reporting requirements under the Energy Efficiency Regulations, 2016 by sending monthly import reports directly to NRCan. Enquiries related to the NRCan/CSA program should be referred to the Office of Energy Efficiency at the address indicated in paragraph 24 of this Memorandum.\nResponsibilities of the CBSA\n19. Border services officers will verify that electronically transmitted release information related to the regulated energy-using products includes five data elements (refer to paragraph 9 above), as required under the Energy Efficiency Regulations, 2016 , and will verify that this information complies with the Regulations.\n20. Immediately upon release, the CBSA will automatically transmit data related to the import of regulated energy-using products to NRCan.\n21. If the information on the regulated energy-using products entering Canada has not been submitted to the CBSA as required, a penalty may be issued by the CBSA for missing information. More information concerning the Administrative Monetary Penalty System (AMPS) can be found on the CBSA website under the Trade Facilitation and Trade Compliance section, or by consulting the Memorandum D22-1-1 : Implementing the Administrative Monetary Penalty System .\nSharing of information for the purpose of compliance verification\n22. Where an authorized NRCan officer, pursuant to the Energy Efficiency Act or Energy Efficiency Regulations, 2016 , requests in writing to obtain trade data pertaining to the energy-using products, the CBSA, upon review of each request, may authorize, under section 107 of the Customs Act , the disclosure of requested information to NRCan.\nEnergy Efficiency Act\n23. Every person who contravenes subsection 4(1) of the Energy Efficiency Act is guilty of an offence punishable on summary conviction and liable to a fine not exceeding $50,000, or is guilty of an indictable offence and liable to a fine not exceeding $200,000.\nAdditional information\n24. For further information on the Energy Efficiency Act and Energy Efficiency Regulations, 2016 , please contact NRCan at:\nOffice of Energy Efficiency Equipment and Housing Division 580 Booth St, 13th Floor Ottawa ON K1A 0E4 Website: NRCan's Energy Efficiency Regulations, 2016\n25. For more information regarding the CBSA's programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 to 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Canada Border Services Agency Act\n- Customs Act\n- Customs Tariff\n- Energy Efficiency Act\n- Energy Efficiency Regulations, 2016\nRelated D memoranda\nMemorandum D22-1-1 : Implementing the Administrative Monetary Penalty System\nSuperseded D memorandum\nD19-6-3 dated January 21, 2021\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement and Trusted Trader Programs Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-10-15", + "current_to": "2025-10-15", + "citation": "Memorandum D19-6-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-3-eng.html" + }, + { + "id": "dmemo-D19-6-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers\nKey content: This memorandum outlines and explains the legislation, regulations and general guidelines that apply to the exportation and importation of rough diamonds out of or into Canada\nKeywords: CARM, importing, exporting, CAD (Commercial Accounting Declaration), rough diamonds, mining", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Guidelines\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memorandum has been updated with new contact information.", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum contains guidelines and information on the Kimberley Process certification scheme for the trade in rough diamonds. On January 1, 2003 , the provisions of the Export and Import of Rough Diamonds Act and its associated regulations became law. This legislation is the responsibility of Natural Resources Canada ( NRCan ). The Canada Border Services Agency ( CBSA ) and the Royal Canadian Mounted Police (RCMP) will assist NR Can with the border enforcement aspects of the Kimberley Process certification scheme.\nKimberley Process certification scheme\n1. The Export and Import of Rough Diamonds Act was introduced as a result of commitments made by several countries, including Canada, that participate in the Kimberley Process Certification Scheme. List of Kimberley Process participants .\n2. The purpose of the certification scheme is to prevent the international movement of conflict or \"blood\" diamonds that are being used to fund rebel activities. The scheme requires imports and exports of rough diamonds to be accompanied by valid Kimberley Process Certificate ( KPC ) and transported in tamper-resistant containers.\n3. The Export and Import of Rough Diamonds Act defines a rough diamond as \"a diamond that is unsorted, unworked or simply sawn, cleaved or bruted, and that falls under subheading 7102.10, 7102.21 or 7102.31 in the List of Tariff Provisions set out in the schedule to the Customs Tariff .\" Diamonds that are cut and polished and ready to be mounted, set or fitted do not fall under the provisions of the Act and do not require a KPC .\n4. The Minister of Natural Resources has designated NRCan inspectors and the RCMP to respectively administer and enforce the Export and Import of Rough Diamonds Act .\n5. The CBSA ’s role is to review the KPC s, verify that appropriate containers are used and detain shipments that appear to violate the Export and Import of Rough Diamonds Act .\n6. Information relating to Canadian diamonds that are exported and then returned to Canada can be found in Memorandum D10-14-39 , Canadian Diamonds Exported and Returned .\nImport controls\n7. Every person who imports rough diamonds into Canada must ensure that the rough diamonds are in a container that meets the requirements described in the section called Containers and Seals of this memorandum and is accompanied by a valid KPC (the KPC has to physically accompany the shipment) that:\n- has been issued by a participant\n- has not been invalidated by the participant\n- contains accurate information and\n- contains the data elements listed in the Appendix\n8. If there are no discrepancies between the KPC and the import documentation at the time of importation, the CBSA will stamp the KPC with the CBSA Integrated Stamp and return it to the importer or the importer’s authorized agent.\n9. The importer or the importer’s authorized agent must forward the KPC , within seven days after import, to NRCan at the address provided in this memorandum in the section called Additional Information.\n10. The CBSA will detain shipments if any of the following circumstances occur:\n- no KPC is presented and the goods are suspected to be rough diamonds\n- discrepancies are identified on the KPC\n- the KPC is suspected to be fraudulent\n- the shipment is imported from a non-participant\n- the packaging requirements are not met or\n- the KPC has expired\nCommercial Accounting Declaration\n11. Effective May 13, 2024 , the Form B-3 will be replaced by the Commercial Accounting Declaration ( CAD ) C Type. Importers should be aware that specific coding requirements apply to imports of rough diamonds that are classified under tariff item Nos. 7102.10 , 7102.21 , 7102.31 and 9813.00.00.41 . The KPC that is required for imports of rough diamonds has a unique identification number and this number must be entered in Field 81 (Special Authority Permit). In most cases, it will be possible to enter the KPC number in field 81 of the CAD as it appears on the certificate. For example, the KPC number that appears on the United States certificate starts with US , while the European Union KPC number starts with EU . However, as the format of the KPC number varies among the participating countries and because there are field limitations, it may be necessary for the importer to modify the number before entering it. The following rules apply when completing field 81:\n- The KPC number must begin with the two-letter country code . The country code must be added to the beginning of the number if it is not included\n- The KPC number must be no more than 20 characters . If it is longer than 20 characters, then the appropriate number of characters should be deleted from the end of the number\nFor more information, visit CARM: The new way to assess and pay duties and taxes on imported commercial goods .\nExport controls\n12. Every person who exports rough diamonds from Canada must ensure that the diamonds are in a proper container that meets the requirements in the section called Containers and Seals and are accompanied by a valid Canadian KPC .\n13. At the time of export, if there are no discrepancies between the Canadian KPC and the export documentation, the CBSA will date-stamp the export declaration and exporter’s copy portion of the KPC and return them to the exporter.\n14. The exporter or the exporter’s agent must forward the export declaration portion of the KPC , within seven days after export, to the Kimberly Process Office at NRCan at the address provided on the reverse side of the KPC .\n15. The CBSA will detain shipments and immediately contact NRCan ’s Kimberley Process Office to get instructions on how to proceed if any of the following circumstances occur:\n- No KPC is presented and the goods are suspected to be rough diamonds\n- Discrepancies are identified on the KPC\n- The KPC is suspected to be fraudulent\n- The shipment is about to be exported to a non-participant\n- The packaging requirements are not met\n- The KPC has expired\nIn-transit shipments\n16. As per the Export and Import of Rough Diamonds Act , shipments of rough diamonds that are transiting Canada ( in-transit shipments) are not considered to be imported into Canada or exported from Canada.\n17. In-transit shipments can be seized if they are not accompanied by a KPC certificate or are in a container that has been opened. However, if the Minister of Natural Resources orders the shipment to be returned to the participant who exported it then the rough diamonds cannot be seized.\n18. In the event that the shipment transiting Canada cannot make an immediate connecting flight to the final destination, the CBSA will issue the person transporting the sealed container a BSF241, Non-monetary General Receipt and the shipment will remain in CBSA 's custody and control until the connecting flight is ready for departure. At that time the CBSA will deliver the shipment, to the person issued the BSF241, at the gate to ensure the goods are exported.\nSingle Window Initiative and the Kimberley Process Rough Diamonds Program\n19. The Single Window Initiative ( SWI ) provides commercial importers with the ability to submit electronic information to the CBSA , in advance of their arrival, through the use of the Integrated Import Declaration (IID) using service option 911. This new service is voluntary and provides the ability for importers and brokers to obtain release of various regulated goods that previously could only be released through a paper process. The IID can be submitted up to 90 days in advance and the trade chain partner will be able to receive border decisions related to the release of the diamonds up to 90 days in advance of their arrival.\n20. In order to meet the SWI commitment to reduce paper, a new Document Image Functionality (DIF) has been developed. The DIF , service option 927, allows importers and brokers to electronically submit digital images of documents that traditionally needed to be presented with the importation documentation.\n- Note: In the case of rough diamonds importations , if commercial importers decide to submit advance electronic information to the CBSA using the SWI service, the submission of the KPC number remains mandatory ; however, the submission of the KPC image is optional; an original KPC must still accompany the shipment into Canada and be verified by the CBSA at the point of entry for authenticity . Lastly, presentation of the original KPC to the CBSA , at the time of release and for further validation, must be accompanied by a \"Release Information Sheet\" (refer to Memorandum D17-1-4 , Release of Commercial Goods (Appendix D) .\nThe SWI Integrated Import Declaration electronic commerce client requirements document provides technical and system requirements information. Appendix B of the document includes a list of required data elements for Natural Resources Canada.\nFor more information visit the Single Window Initiative .\nContainers and seals\n21. A container that is used to export or import rough diamonds must be constructed so that it cannot be opened when sealed without showing evidence of having been opened. In addition, a container in which rough diamonds are exported from Canada must be secured with a seal that bears a seal number listed on the accompanying Canadian KPC . If a situation arises where a seal is broken at the time of export from Canada, either as a result of a CBSA examination or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the exporter of next steps. In the event that an imported shipment is examined and the seal is broken or damage in-transit , NRCan must be informed immediately. CBSA , in consultation with NRCan , will inform the importer or the importer’s authorized agent of next steps.\nPenalties\n22. Subsection 41.(1) of the Export and Import of Rough Diamonds Act sets out the following penalties for various offences under this Act: (a) an indictable offence and liable to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding 10 years, or to both; or (b) an offence punishable on summary conviction and liable to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 12 months, or to both.\n23. In the event that a CBSA infraction may also apply to the shipment (e.g., smuggling or false statements are made regarding the country of origin in the case of imports; non-report or false statements are made regarding the destination country in the case of exports), the CBSA will detain the goods and charges may be laid under both the Customs Act and the Export and Import of Rough Diamonds Act .\nAppendix A: Required data elements for Kimberley Process Certificates\nRequired data elements for Kimberley Process Certificates\n- Identification of importer and exporter\n- Carat weight\n- Value in U.S. dollars\n- Harmonized System subheading\n- Name of issuing authority\n- Unique KPC identification number (beginning with the two-letter country code)\n- Date of issue\n- Date of expiry\n- Number of packages/parcels or containers\n- Validation by issuing authority\n- Country of origin of unmixed (i.e. from same) mining origin\nNote: A certificate should bear the title \"Kimberley Process Certificate\" and have the following statement: \"The rough diamonds in this shipment have been handled in accordance with the provisions of the Kimberley Process certification scheme for rough diamonds\".\nNote: A Kimberley Process certificate issued to export rough diamonds from Canada will apply to one shipment, identify the appropriate seal number(s) and be valid for a period of 60 days.", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\n- Export and Import of Rough Diamonds Act\n- Export and Import of Rough Diamonds Regulations\n- Customs Tariff\n- Customs Act\n- Canada Border Services Agency Act", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "Superseded memoranda D", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D19-6-4", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-6-4-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-6-4", + "marginal_note": "Issuing office", + "part": "", + "division": "", + "heading": "", + "text": "Other Government Programs Unit Program and Policy Management Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-02-26", + "current_to": "2025-02-26", + "citation": "Memorandum D19-6-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-6-4-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D19-7-1: Interpretation of the Wild \nAnimal and Plant Protection and Regulation of \nInternational and Interprovincial Trade Act \n(WAPPRIITA) and the Convention on \nInternational Trade in Endangered Species of \nWild Fauna and Flora (CITES) \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nThe Canada Border Services Agency (CBSA) assists Environment and Climate \nChange Canada (ECCC) with the administration and enforcement of legislation and \nregulatory controls, which aim to protect Canadian and foreign species of animals and \nplants that may be at risk of overexploitation due to poaching and illegal trade and to \nsafeguard Canadian ecosystems from the introduction of species considered to be \nharmful. \nThis memorandum provides guidance on the importation and exportation of certain \nfood, plants, animals and related (FPA) products, that are covered through a system of \ncertain permits or certificates, which helps to regulate the international trade of wild \nanimals, plant and their parts or derivatives to ensure it does not threaten their survival. \nIt aims to protect endangered, threatened and at-risk species of wild animals and \nplants against overexploitation due to international trade. \nPlain language summary \nTarget audience: Importers of food, plants, animals and related products (commercial \nand non-commercial). \nKey content: Importation and exportation of CITES species and goods; CITES import \npermits; requirements for commercial exports; exemptions and special cases (for \nexample, household goods, souvenirs); examination and detention of goods. \nKeywords: Endangered species; food, plants and animals; imports; exports; trade; \nCITES goods; CITES Species List; CARM. \nOn this page \n Updates made to this D-memo \n Definitions \n\n2 \n\n Guidelines \no CITES appendices \no CITES Species List \no CITES documents \no Importation \no Exportation \no Exemptions and special cases \no Enforcement and administration \no Animal welfare \no Penalty provisions \no Legislation \no Obligation to provide correct information \no Examination of goods \no Detention of controlled goods \n References \n Contact us \nUpdates made to this D-memo \nThe following updates have been made to this D-memo: \n Added Single Window Integrated Import (SWI) declaration release \n Removed Phytosanitary Certificates as acceptable Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora \n(CITES) export documentation from Canada \n Removed reference to Schedule I of the Wild Animal and Plant Trade \nRegulations (WAPTR) \n Updated instructions for the CITES trusted exporter program (postal stream) \n Added information for goods being held in a customs bonded warehouse \n Updated new link for CITES species database to the CITES Species List \n Added information for musical instruments, travelling shows and scientific \nexchanges \n Changed wording due to CBSA Assessment and Revenue Management \n(CARM) implementation \n Updated general terminology ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 2)", + "part": "", + "division": "", + "heading": "", + "text": " Amended the WAPTR for the import and export of elephant tusk (ivory) and \nrhinoceros horn \n\n3 \n\nDefinitions \n1. For the purposes of CITES: \na) “animal” means any specimen, whether living or dead, of any species of animal \nthat is listed in one of the CITES appendices, and includes any egg, sperm, tissue \nculture or embryo of any such animal; \nb) “plant” means any specimen, whether living or dead, of any species of plant \nthat is listed in an appendix to CITES, and includes any seed, spore, pollen or \ntissue culture of any such plant. \n2. For the purposes of species imported in contravention of the laws of foreign states \nunder the Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA): \na) “animal” means any specimen, whether living or dead, of any species of \nanimal, and includes any egg, sperm, tissue culture or embryo of any such \nanimal; \nb) “plant” means any specimen, whether living or dead, of any species of plant, \nand includes any seed, spore, pollen or tissue culture of any such plant. \nGuidelines \n3. The purpose of the Wild Animal and Plant Protection and Regulation of International \nand Interprovincial Trade Act (WAPPRIITA) and the Wild Animal and Plant Trade \nRegulations (WAPTR) is to protect certain species of animals and plants, including \nthose listed in the Convention on International Trade in Endangered Species of Wild \nFauna and Flora (CITES), and to regulate international and interprovincial trade in \nthose species. \n\n4. WAPPRIITA applies to: \n\na) Foreign species whose capture, possession, and export are prohibited or \nregulated by laws in their country of origin; \nb) Wild animal and plant species on the CITES Species List; \nc) Alien species that can endanger Canadian species by way of introduction \ninto Canadian ecosystems (Schedule II of the WAPTR); and, \nd) Canadian species whose capture, possession, transportation, and \nexportation are regulated by provincial or territorial laws. \nThe Convention (CITES) is an international agreement between governments; its \npurpose is to ensure that the international trade of specimens of wild animals and \n\n4 \n\nplants does not threaten their survival. As a Party to CITES, Canada has an \ninternational obligation to regulate the trade in CITES-listed wild animals and plants. \nWAPPRIITA is the legislative vehicle through which Canada meets its obligations \nunder the Convention. \nFor detailed information, consult the Act (WAPPRIITA), Regulations (WAPTR), and \nConvention (CITE). \nCITES appendices \n5. Animals and plants are placed into one of three categories; their placement is made \non the basis of the degree to which the species is considered endangered. These \ncategories are shown as Appendices to the Convention and are listed according to the \nfollowing criteria: \na) Appendix I: species threatened with extinction worldwide that are or may be \naffected by trade; \nb) Appendix II: species not yet threatened with extinction but which could ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "become so if international trade continues without restriction; \nc) Appendix III: Species included in the Appendix at the request of a Party that \nregulates trade in those species and has requested assistance of all other \nCITES Parties in controlling the trade. \nCITES Species List \n6. A list of the species subject to CITES controls and the Appendices under which they \nare listed in the Convention, can be found on the international CITES Secretariat’s \nCITES Species List. \n\n7. Searching the CITES Species List by the scientific name is the most effective \nmethod of determining whether or not a species is protected by CITES. For example, \nyou can find that the common wolf is listed in Appendix II by searching the terms \n“Wolf,” “Grey Wolf,” “Common Wolf” or “Canis lupus”. Using the common name to \nsearch the CITES Species List can be too broad and should be used with caution. For \nexample, “deer” will yield quite a few results, making it hard to pinpoint the specific \nspecies. \nCITES documents \n8. When imported or exported goods are determined to be subject to CITES controls, \nCITES permits or certificates must be presented to a border services officer. These \npermits or certificates must meet the following criteria: \na) the permit is valid and not expired; \n\n5 \n\nb) the permit is an original document; \nNote: All permits must be original documents, except for multiple shipment permits \nfrom the United States for which the importer retains the original and completes \nspecified fields on the photocopy. \nc) the descriptions of goods presented for inspection and provided on the \ncustoms documents match the descriptions on the permit; \nd) the quantities of the goods presented for inspection and provided on the \ncustoms documents do not exceed the quantities specified on the permit; \ne) the document is signed by the appropriate government authority. \n9. All permits (originals and multiple shipment photocopies) are valid only with an \noriginal stamp and signature from the issuing office and/or from a foreign customs \nagency. \nImportation \nImportation requirements for CITES \n10. Subsection 6. (2) of WAPPRIITA prohibits the importation into Canada of any \nanimal or plant, or part or derivative of an animal or plant except in accordance with a \npermit issued pursuant to subsection 10. (1). \n11. The Regulations (WAPTR) specify the species of animals or plants protected by \nCITES and any exemptions to the permit requirements. These exemptions are outlined \nin the Exemptions and special cases section within this D-memo. The following are \ngeneral requirements for the importation of CITES controlled goods: \nAppendix I species \n12. Specimens of animals or plants that are listed in Appendix I to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \na) a Canadian CITES import permit issued by the Canadian CITES \nManagement Authority; and \nb) a CITES export or re-export permit issued by the exporting country. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 4)", + "part": "", + "division": "", + "heading": "", + "text": "Appendix II species \n13. Specimens of animals or plants that are listed in Appendix II to the Convention, and \ntheir parts and derivatives, to be imported into Canada must be accompanied by: \n\n6 \n\na) a CITES export or re-export permit issued by the exporting country. \nAppendix III species \n14. Specimens of animals or plants that are listed in Appendix III to the Convention, \nand their parts and derivatives, to be imported into Canada must be accompanied by: \na) a CITES export or re-export permit issued by the exporting country if the \nspecimen is from a listing nation, or a CITES export; or \nb) re-export permit or a CITES certificate of origin if the specimen is from other \nthan a listing nation. \nPersonal importations \n15. All travellers entering Canada must report all food, plants, animals and related \nproducts, including CITES and WAPPRITTA goods to the CBSA, regardless of whether \nthe goods are exempted or not. \n16. For those travellers with CITES goods arriving by air, the question involving food, \nplant, animal and related products must be completed using the primary inspection \nkiosk (PIK) or the Advanced CBSA Declaration which can be accessed via the \nArriveCAN application. \n17. Travellers must present the goods and any required permits/certificates to the \nborder services officer. \nCommercial importations \n18. Importers or persons in possession, or care and control of the goods are \nresponsible for ensuring that their goods comply with the requirements of all \ngovernment departments and agencies prior to importation into Canada. \n19. All commercial importations must be reported to the CBSA at the first point of \narrival in Canada in accordance with the Memorandum D3 series: Transportation. \nRelease from CBSA control can be obtained by following the release and accounting \nprocedures outlined in the Memorandum D17 series: Accounting and Release \nProcedures. \n20. Under certain conditions, as described in CBSA D3-series memoranda, shipments \nmay be allowed to move inland, in-bond, where formal release procedures will be \nfollowed and compliance with the requirements of other government departments \nverified. \n21. Commercial goods subject to CITES/WAPPRIITA requirements may be released \nelectronically via the Single Window Integrated Import Declaration (IID), by Commercial \nAccounting Declaration, CAD C-Type or paper Release on Minimum Documentation \n(RMD) service options. \n\n7 \n\n22. Documentation submitted to the CBSA must be true, accurate and complete. For \nall wildlife (plants and animals), including CITES goods, it is important to ensure that \ngoods are accurately reported and the exact species are identified. Refer to \nMemorandum D1-4-1: CBSA Invoice Requirements for information on how to describe \ncommodities, including plants and animals and their parts and derivatives, on the \nCanada customs invoice or commercial invoice. \n23. All documents presented for the release of commercial goods will be closely ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "scrutinized for CITES purposes. Where documents indicate that goods are subject to \nCITES controls, the proper permits/certificates must be presented before the goods are \nreleased. \n24. Documents with incomplete or vague descriptions involving goods that are, or \ncould be, made from plants or animals may be rejected pending clarification. If \nnecessary, the goods will be examined. Section 99 of the Customs Act grants the \nauthority for the examination. \n25. Importers and brokers should also be aware that incomplete or missing \ndocumentation may result in delays, refusal or an Administrative Monetary Penalty \n(refer to paragraph 110). \n26. Importers should be aware that goods subject to CITES controls may also be \nsubject to Canadian Food Inspection Agency (CFIA) and to Fisheries and Oceans \nCanada (DFO) import requirements. All CFIA and DFO import requirements must be \nmet before the release of goods is authorized. \n27. The issuance of a CITES permit does not relieve the owner or the importer of the \nobligation to comply with any other relevant federal or provincial, territorial, or municipal \nlegislation or requirements. Refer to Memorandum D19-1-1: Food, Plants, Animals and \nRelated Products for information related to CFIA requirements. For information related \nto DFO requirements, refer to: \n Memorandum D19-8-5: Import Prohibitions and Requirements for \nCommercial Importers of Aquatic Species and for Travellers Under the \nAquatic Invasive Species Regulations \n Customs Notice 21-02: Fisheries and Oceans Canada (DFO)’s Prohibition \non the Importation and Exportation of Shark Fins \nValidation of CITES import permits \n28. The border services officer will validate the permit or certificate by: \na) Stamping the permit/certificate in an appropriate blank space. \nb) Completing all fields in Box 17: “For Customs Use Only” (including stamp and \nhandwritten signature) when a Canadian CITES Import Permit is presented (for \nCITES Appendix I species). \n\n8 \n\nc) Writing the transaction number for commercial entries, or for travellers, writing \nthe accounting document number, in an appropriate blank space (if not already \nprovided). \nNote: The format of the CITES export permit, re-export permit, or certificate from the \ngovernments of the exporting states varies to such a degree that no representative \nsample of these documents is available. In general, the export documents bear the \nCITES logo or are identified as Convention documents. \n29. The original CITES permit or certificate presented to the CBSA will be collected by \nthe CBSA and forwarded to the ECCC CITES Management Authority. \nCustoms bonded warehouse \n30. CITES goods may be stored in a customs bonded warehouse as long as the \nfollowing steps are taken: \na) The goods and CITES permits will be inspected by a border services officer \nat time of import. The original CITES permit is validated, stamped and \ncollected by the CBSA and provided to ECCC as per the instructions in this \nMemorandum. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "b) When the goods enter the warehouse, the importer/broker should ensure \nthat they have a copy of the validated permit as evidence that proper import \nprocedures were followed. When the goods are ex-warehoused, they can \nenter Canadian commerce without any further actions. \nc) If the goods are exported to the United States (U.S.), the broker, or exporter, \nwill have to apply for a CITES re-export permit from ECCC. \nProhibitions of imports of wild animals and plants illegally exported \nfrom foreign states \n31. Under subsection 6. (1) of WAPPRIITA, the importation into Canada of any animal \nor plant that was taken, or any animal or plant, or any part or derivative of an animal or \nplant, that was possessed, distributed or transported in contravention of any law of any \nforeign state is prohibited. Importers are expected to be aware of and abide by foreign \nlaws concerning exportation of wild animals and plants from foreign states. Timber, \nflooring, pulp and paper, and other wood products obtained from sources associated \nwith illegal logging are examples of commodities that may be subject to WAPPRIITA \nimport prohibitions. \n32. Border services officers may detain shipments suspected to be in violation of \nforeign laws and refer them to ECCC. \n\n9 \n\nSingle Window Integrated (SWI) import declaration release \n33. The CBSA has implemented the Single Window Electronic Data Interchange (EDI) \nrelease service option, the Integrated Import Declaration (IID service option 911), as \nthe primary method of obtaining commercial release of regulated goods. \n34. The IID allows for the provision of licence, certificate, permit and other import \ndocumentation information submitted via the Digital Image Functionality and/or as \ndematerialized information. This functionality does not replace the requirement to \npresent the original CITES permits/certificates to a border services officer. \n\n35. CITES and WAPPRIITA requirements are covered under Wildlife Enforcement in \nAppendix B3.3 of Chapter 23 of the CBSA’s Electronic Commerce Client Requirements \nDocument (ECCRD). The ECCRD provides information on technical and system \nrequirements that includes a list of required data elements for all participating \ngovernment agencies (PGAs). \n36. ECCC will receive the IID information at time of release of each shipment of CITES \ndeclared goods. \n37.Please refer to the Single Window Initiative for more information on the Integrated \nImport Declaration. For wildlife enforcement, the CBSA’s Regulated Commodities — \nData Element Matching Criteria Tables list the Harmonized Commodity Description and \nCoding System (HS) codes that do or may contain CITES, WAPPRIITA or WAPTR \nregulated commodities. For any goods that fall within these HS codes, the importer or \ncustoms broker must answer the following compliance statement: \nIndicate whether or not these goods are subject to the Convention on \nInternational Trade in Endangered Species of Wild Fauna and Flora (CITES) as ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "regulated in Canada under the Wild Animal and Plant Protection and Regulation \nof International and Interprovincial Trade Act (WAPPRIITA) or are listed in \nSchedule II of the Wild Animal and Plant Trade Regulations (WAPTR). \n\n38. To answer the compliance statement truthfully, an importer or customs broker \nworking on behalf of an importer must first know the scientific name of each species \n(live, product, derivative) in a shipment. Secondly, each species must be checked \nagainst the CITES Control List and WAPTR Schedule II. If any species fall within these \nlists, or the importer/broker is aware that the species were illegally harvested, taken, \nexported or transported from another country or state, the mandatory compliance \nstatement must be coded as EC17. Otherwise, it is coded as EC18. \nNote: Importers who incorrectly use the EC18 code, indicating that there are no CITES \nor WAPPRIITA or WAPTR regulated species in a shipment, may be subject to CBSA \nand ECCC enforcement measures. \n39. The following guidelines are provided for the submission of the hard copies of \nCITES/WAPPRIITA permits that must be submitted to the CBSA for IID transactions: \n\n10 \n\na) Original CITES/WAPPRIITA permits must be provided to the CBSA \ncommercial office responsible for the port of entry where the goods are \nto be released. \nb) A document (cover letter or lead-sheet) that references the transaction \nnumber and the cargo control number must also accompany the \npermit(s). In order to facilitate entry, importers and brokers should \nprovide these documents before the goods arrive at the port of entry \nwhere the goods are to be released. \nc) For goods that are being released at the first point of arrival in highway \nmode, the permits must be attached to the lead sheet or cargo control \ndocument for presentation to the border services officer. \nd) Failure to follow these instructions will result in the entry being rejected \ndue to a lack of the presence of the hard copy CITES/WAPPRIITA \npermit(s). \nNote: The data element matching criteria tables are not comprehensive for CITES \ngoods. If you are importing goods regulated by CITES/WAPPRIITA that fall outside the \nHS codes matched to the Wildlife Enforcement Program for the IID, please submit a \npaper release via an RMD PAPER (174) or Commercial Accounting Declaration (CAD) \nC-Type entry with the permits attached, instead of an IID. \n40. Importers must not use the 257 or 125 EDI service options for release of any \ngoods that fall within the HS codes on the Regulated Commodities—Data Element \nMatching Criteria Tables for ECCC Wildlife Enforcement, as they may include ECCC \nregulated goods and the importer is responsible for answering the compliance \nstatement referred to above. Importers must also not use the 257 or 125 EDI service \noptions for CITES/WAPPRIITA goods even when they are classified under HS codes \nnot included in the data element matching criteria tables for the Wildlife Enforcement \nProgram. \nPaper release ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "41. For CAD C-Type and RMD paper (release service options 331 and 174, \nrespectively), CITES/WAPPRIITA permits must accompany the release package. The \npre-arrival review system paper service option 117, must not be used to release CITES \nor WAPTR Schedule II goods. Submission of CAD Type C and RMD paper release \ndocumentation for CITES goods via the electronic (E) longroom release process is not \npermitted as CITES permits must be presented in person. \nExportation \nExport requirements for CITES goods \n42. Subsection 6. (2) of WAPPRIITA prohibits the export of CITES controlled species \nwithout the proper permits. \n\n11 \n\n43. A CITES export permit or re-export certificate issued by Canada is required for \nthe export of Appendix I, II and III species. \nPresenting goods for export \n44. All goods subject to CITES controls must be presented to the CBSA along with the \nproper permits or certificates before the goods can be lawfully exported from Canada. \n45. As with any other goods, when exporting CITES goods from Canada, an export \ndeclaration may also be required. \n46. There are 2 methods currently available to submit export declarations: \n Canadian Export Reporting System (CERS) (recommended) \n G7 Electronic Data Interchange Export Reporting (G7-EDI) \n47. The exporter must complete and present a printed copy of their export declaration \nand any applicable permits/certificates/licence to the CBSA at the place specified on \nthe permit authorizing the exportation. If no place is specified in the permit, the exporter \nmust present these documents at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n48. When reviewing documents relating to shipments for export, border services \nofficers will examine documents for CITES purposes. When documents indicate that \ngoods are subject to CITES controls, the goods, the proper permits and a copy of the \nexport declaration (if required) must be presented before the goods are allowed to be \nexported. Two original copies of the Canadian CITES export permit must be presented \nto the border services officer. For appendices I, II and III species, only a CITES export \npermit or re-export certificate issued by ECCC, DFO, or a provincial/territorial authority \nwill be accepted. \nCommercial export to the United States \n49. When exporting CITES goods to the United States (this does not include CITES \ngoods transiting through the United States for export to another country): \na) an export declaration is not required; \nb) however, exporters must provide the required CITES permits/certificates and \nthe goods within the timeframes by mode of transportation (refer to the \nTimeframes section in Memorandum D20-1-1: Exporter Reporting), at the \nplace specified in the permit authorizing the exportation, or if no place is \nspecified in that permit, at the export reporting office located closest to the \nplace of exit of the goods from Canada. \n\n12 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 9)", + "part": "", + "division": "", + "heading": "", + "text": "Commercial export to countries other than the United States \n50. When exporting CITES goods to countries other than the United States: \na) an export declaration is required; \nb) exporters must provide the printout of the electronic declaration (example: \nCanadian Export Reporting System) along with the required CITES \npermits/certificates and the goods within the time frames by mode of \ntransportation (refer to the Timeframes section in Memorandum D20-1-1: \nExporter Reporting) at the place specified in the permit authorizing the \nexportation, or if no place is specified in that permit, at the export reporting office \nlocated closest to the place of exit of the goods from Canada. \n the export permit number must be quoted on the export declaration in \nthe proper field \n\nNote: Please refer to Memorandum D20-1-1: Exporter Reporting for further details. \nCITES export documents permit validation \n51. Where goods for export are determined to be subject to CITES controls and CITES \npermits or certificates are presented, the documents will be processed in the following \nmanner: \na) Border services officers will check the description and quantity on the CITES \npermit against that described on export documents and the contents of the \nshipment. The quantities of the goods presented for inspection and provided on the \ncustoms documents cannot exceed the quantities specified on the permit. The \nCITES permits must be originals. \nb) Border services officers will ensure the validity of the CITES permit by verifying \nthe effective date and expiry date. \n52. To validate the permits a border services officer must complete all fields of Box 17, \n“For Customs Use Only” as follows: \n the total number of shipping containers; \n the bill of lading or air waybill number (when available); \n the name of the port of export, the date of export, and the total number or \nquantity of each type of specimen or product authorized in blocks A, B or C \nthat is actually exported. Note that the port and date of export are identified \nwithin the CBSA stamp; \n adding stamp and handwritten signature to the permit; \n One of the originals of the permit must be retained and forwarded to \n The other original must be left with the shipment for presentation to customs \nofficials at the country of destination. \n\n13 \n\nNote: The CITES permit is valid only if endorsed by the CBSA. If the permit is not \nproperly validated by the CBSA, officials in the country of destination may detain, \nrefuse and/or seize a shipment containing CITES goods. \nCITES goods exported by mail (postal) \n53. Exporters must report all CITES goods, along with the accompanying CITES \npermits/certificates being exported by mail, to the CBSA. Border services officers must \ninspect the goods and validate the CITES permit prior to the mailing of the goods. As \nthere are no border services officers at Canada Post offices to validate permits, ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 10)", + "part": "", + "division": "", + "heading": "", + "text": "exporters cannot directly mail CITES goods, even if the goods have been inspected by \nthe CBSA at a different office. An option is to hire the services of a customs service \nprovider whose responsibility it is to present the goods, the CITES permit and the copy \nof the export declaration (if required), to the CBSA for inspection. The customs service \nprovider will then proceed with mailing the CITES goods on behalf of the exporter. \nAnother option for certain commodities is to apply to ECCC to participate in the Trusted \nExporter Program for Postal. \nCITES trusted exporters (postal) \n54. ECCC has implemented a trusted exporter program for certain Canadian \ncompanies exporting goods to the U.S. by post, that are subject to CITES and are \nspecies of low conservation risk. \n55. Exporters must apply to ECCC for approval to participate in the program. \n56. In order to participate in the program, clients will be required to sign a formal \ndeclaration attesting that under no circumstances will they alter the goods contained in \na parcel after CBSA permit validation has occurred. \n\n57. ECCC will validate the declaration letter by stamp and signature, which represents \nECCC’s approval for the exporter to participate in the program. Failure to abide by \nthese conditions will result in the exporter’s removal from the program and may result \nin enforcement action by ECCC. \n\n58. Prior to export, clients are required to proceed to the nearest CBSA designated \nexport reporting office located, closest to the place of exit where they are to present \nthe goods, the permit(s) and a copy of the declaration letter to the CBSA for inspection. \n\n59. If all is in order, the CBSA will validate the CITES permit(s) and then allow the \nclient to leave with the goods and a validated copy of the CITES permit(s) for mailing at \na Canada Post Office. \n\n60. CITES trusted exporters are exempt from the requirement to use a customs \nservice provider /broker. \n\n14 \n\nCITES goods exported using a courier company \n61. All CITES goods being exported by courier must be presented along with the \naccompanying CITES permits/certificates and a copy of the export declaration (if \nrequired to the CBSA. Border services officers must inspect the shipment and validate \nthe CITES permit prior to export. Exporters must advise the courier company of the \npresence of CITES goods in the shipment and verify that the courier company will \nsubmit a copy of the export declaration, the CITES permit and the CITES goods to the \nCBSA for validation. \n62. If there are any doubts or suspicions that a shipment contains goods that are \nsubject to CITES control, border services officers may examine the shipment under the \nauthority of paragraphs 99.(1) (c) and (e) of the Customs Act. \nExport permits for artificially propagated plants \n63. The headquarters office of ECCC, Canadian Wildlife Service, is responsible for the \nissuance of all CITES export permits for shipments of artificially propagated plants ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 11)", + "part": "", + "division": "", + "heading": "", + "text": "being exported to any country. A CITES export permit with inventory is required for the \nexport of artificially propagated plants. The procedures are as follows: \nMultiple-use CITES export permits for artificially propagated plants \na) The permits will be issued in whatever numbers of originals are needed in order \nto export all shipments from a nursery within six months. Originals are to be \npresented to foreign customs, while photocopies of the original are left with the \nCBSA. Both the original and the photocopy are to be endorsed by the CBSA. \nMultiple-use CITES export permits for cultivated American ginseng \nb) With respect to American ginseng grown in Canada, the same multiple-use \nCITES export permit procedures are used. \nc) Ginseng stickers are used for small quantities (4.5 kg or less) that are exported \nfor personal use and carried by the traveling individual on their person or in their \nluggage. The sticker has a reference to the CITES permit issued and its expiry \ndate. The remaining fields of the sticker are filled out by the user – Block (e.g. A, B, \nC. referring to the corresponding Block on the CITES permit), Specimen (e.g. root, \npowder), Quantity (which must not exceed 4.5 kg), Destination Country and \nShipment Date (which must not be later than the permit expiry date). \nNote: American ginseng with stickers cannot be mailed or sent by courier. \nRegular CITES export and re-export permits \nd) This form will be used to export artificially propagated plants in cases where \nthere is a single shipment. \n\n15 \n\ne) These permits will be issued by ECCC. Two original permits will be presented to \na border services officer for validation and one of the originals is to be returned to \nECCC. \nWAPTR and provincial/territorial export requirements \n64. Under the provisions of Section 8 of WAPTR, the exportation from Canada of \nanimal and plant species that are subject to provincial and territorial export \nrequirements are prohibited, except when accompanied by an export permit or \ncertificate issued by an appropriate provincial or territorial authority of the province or \nterritory in which the species was taken. If in doubt about provincial or territorial \nrequirements for the exportation of plants and animals and their parts and derivatives, \ncontact provincial/territorial authorities or the appropriate ECCC office. \nNote: This section applies to species that are not controlled under CITES. If the \nspecies are CITES-listed, they are subject to the WAPPRIITA export requirements \noutlined in paragraphs 42 to 48 above. \nExemptions and special cases \n65. In accordance with the sections in WAPTR concerning personal and household \neffects, border services officers are allowed to release, without a CITES permit, \npersonal effects, including certain tourist souvenirs and household effects as long as \nthey are declared to the CBSA and meet all applicable CFIA requirements; all of these \ngoods must be for personal use only. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 12)", + "part": "", + "division": "", + "heading": "", + "text": "66. In order to facilitate entry, it is recommended that travellers carry documentation to \nsupport that items qualify for an exemption (e.g., proof of inheritance, receipt from the \ncountry of origin). \nNote: Items containing or made with elephant tusk (ivory) or rhinoceros horn do not \nqualify for the personal or household effect exemptions. \nPersonal effects \n67. With the exception of live animals, a CITES permit will not be required for goods \nlisted on the CITES Control List as Appendix I, II or III, that at the time of import or \nexport, are part of an individual's clothing or accessories or are contained in an \nindividual's personal baggage, and that the person has owned and possessed in their \nordinary country of residence. An individual must not sell or dispose of the CITES-\ncontrolled item within 90 days after the date on which the exemption is claimed. \n68. Reference to products made from plants and animals that do not require CITES \npermits, when imported as personal effects, as well as exclusions from this exemption \ncan be found on ECCC website. \n69. The personal effects exemption does not apply to: \n\n16 \n\na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; \ng) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \nExemption examples for personal effects \n70. A person from an African country visiting Canada with a traditional leopard fur hat \n(Appendix I); a U.S. resident crossing the border with a pair of python skin boots \n(Appendix II); a European citizen visiting Canada wearing a Lynx fur coat (Appendix II). \nTourist souvenirs \n71. A CITES export permit (from the country visited) is not required for residents of \nCanada returning from a trip outside the country with souvenirs of CITES Appendix II \nor III species, if imported in their accompanying baggage or as part of their clothing or \naccessories. However, tourists are still advised to check with the CITES authority of the \nexporting country, which may have its own requirements with respect to what wild \nanimals and plants may or may not be taken out of the country by tourists. \nNote: Live animals, live plants, Appendix I species and other species requiring an \nimport permit (Schedule II of WAPTR) still require all appropriate CITES or import \npermits. \n72. The tourist souvenir exemption does not apply to: \na) live animals and plants; \nb) elephant tusk (ivory) and rhinoceros horn (raw or worked) \nc) hunting trophies; \nd) species listed in Appendix I of CITES; \ne) injurious species requiring an import permit listed under Schedule II of \nWAPTR; \nf) species that are listed as endangered or threatened in Canada under \nSchedule III of WAPTR; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 13)", + "part": "", + "division": "", + "heading": "", + "text": "g) sturgeon caviar (more than 250 grams); \nh) items imported or exported for commercial purposes. \n\n17 \n\nExemption examples for tourist souvenirs \n73. The following is a non-exhaustive list of products made from Appendix I species \nthat must never be exempted as tourist souvenirs: \na) shahtoosh shawls; \nb) whale bone carvings and teeth (of Appendix I species); \nc) cat skins, teeth, and claws (of Appendix I species); \nd) elephant ivory carvings, jewellery, chopsticks, etc., and elephant leather \nproducts (from populations other than Botswana, Namibia, South Africa and \nZimbabwe); \ne) rhinoceros horn carvings; \nf) primate (monkeys and apes) products such as skins, skulls, and hands; \ng) sea turtle shells and tortoise shell products including oils, jewellery, and \nornamental items; sea turtle meat, soup, and leather products such as \npurses, wallets, and belts; and \nh) traditional medicines containing tiger, rhino, and other Appendix I species \nparts or derivatives. \nHousehold effects \n74. A CITES permit is not required for the following goods, provided that the goods are \nnot intended for commercial purposes. An individual may not sell or dispose of the \ngoods within 90 days after the date on which the exemption is claimed. \na) Moving to or from Canada: Goods listed on the CITES Control List (except \nlive animals) that an individual has owned and possessed in their ordinary \ncountry of residence and that form part of their household belongings, which are \nbeing shipped to or from Canada to their new residence. \nb) Inheritance: Goods listed on the CITES Control List (except live animals) that \nform part of an inheritance from an estate that are being imported into, or \nexported from Canada. \nElephant tusk (ivory) and rhinoceros horn \n75. Raw elephant tusk (ivory) and raw rhinoceros horn are prohibited from being \nimported into or exported from Canada, unless the proper permits are obtained, which \nwill be issued only for specimens destined for a museum or zoo, used in scientific \nresearch, or used in support of law enforcement activities. \n\n18 \n\n76. Raw elephant tusk (ivory) and rhinoceros horn includes the whole tusk or horn, \npolished or unpolished and in any form, cut pieces, polished or unpolished and \nchanged from its original form, except for ‘worked’ elephant tusk (ivory) or rhinoceros \nhorn. \n77. Permits are also required for the import and export of all items of worked elephant \ntusk (ivory) or worked rhinoceros horn, including those that are personal effects or \nhousehold effects. \n78. Worked elephant tusk or rhinoceros horn has been carved, shaped or processed, \neither fully or partially. This does not include whole tusks or horns in any form, except \nwhere the whole surface has been carved. This includes, but is not limited to, items \nsuch as musical instruments, jewelry, game pieces, cutlery handles and sculptures. \n79. A permit for the import or export of raw elephant ivory or rhinoceros horn or the ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf14", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 14)", + "part": "", + "division": "", + "heading": "", + "text": "import and export of all worked elephant tusk (ivory) or rhinoceros horn items will be \nissued under subsection 10(1) of WAPPRIITA. \n80. Hunting trophies that are or contain raw elephant tusk (ivory) or rhinoceros horn are \nprohibited from importation into and exportation from Canada. Import/export permits \nwill no longer be issued for these items, regardless of when they were hunted or \nobtained. \n81. Exhibitions or musicians travelling to Canada with a CITES Travelling Exhibition \nCertificate or CITES Musical Instrument Certificate will also need a Canadian certificate \nto allow entry into Canada. \n82. ECCC’s restrictions on the import and export of elephant ivory and rhinoceros horn \nhave been implemented via amendments to the Wild Animal and Plant Trade \nRegulations (WAPTR) by adding the following elephant tusk and rhinoceros sections \n12.1, 12.2, and 12.3. \nUnited States (U.S.) and Canadian hunters in Canada \n83. Individuals who are residents of Canada and the U.S. and are entering or leaving \nCanada may claim exemptions for CITES permit requirements for black bear and \nSandhill crane hunting trophies if the following conditions are met: \na) for black bears the trophy consists of the hide or hide with paws and claws \nattached and/or skull and meat; for Sandhill cranes the trophy consists of the \ncarcass and meat (all organs are excluded for both species); \nb) the trophy is part of the individual's accompanying baggage; and \nc) it was acquired and possessed through legal hunting in Canada or the U.S. \n\n19 \n\nNote: All other permits, certificates, or licences still apply and must be presented to the \nCBSA at the border, as required. \nEagle feathers and other items for Indigenous religious or ceremonial \npurposes \n84. Many items being imported, such as eagle feathers may belong to species that are \nregulated under CITES. Ceremonial objects, including clothing, which contain parts \nfrom North American wildlife species may enter Canada without a CITES permit (goods \nlisted in Appendix I, II or III of the Convention) if at the time of import or export, are part \nof an individual’s clothing or accessories or are contained in an individual’s personal \nbaggage. The person must have owned and possessed the items in their country of \nresidence. Such items must also meet CFIA requirements as outlined in CFIA’s \nAutomated Import Reference System (AIRS). \n85. These permit exemptions do not apply to commercial importations. \nPre-convention goods \n86. This refers to endangered species acquired before the Convention entered into \nforce in Canada on July 3, 1975, or any goods manufactured from an endangered \nspecies before that date (e.g., big game trophies that predate CITES). Canada does \nnot provide a permit exemption for pre-convention goods; all CITES requirements must \nbe met. Border services officers will refer such matters to ECCC. The goods will be \ndetained in the normal manner. \nDiplomats and persons of special status ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf15", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 15)", + "part": "", + "division": "", + "heading": "", + "text": "87. All importations of CITES controlled commodities (including live animals and live \nplants) are subject to the requirements outlined in this memorandum regardless of any \ndiplomatic immunity or privilege extended to the person importing the goods. \nInjurious species (Schedule II WAPTR) \n88. Species listed in Schedule II of WAPTR require an import permit issued by ECCC \nto enter Canada. This permit is required in addition to any necessary CITES permits. \n89. Effective May 31, 2017, salamanders (Caudata) were added to Schedule II and are \nprohibited from entering Canada unless accompanied by a permit to import injurious \nwildlife, issued by ECCC. Import permits for salamanders can be obtained by \ncontacting ECCC’s CITES Permitting Office at ec.cites.ec@canada.ca. \n\"Salamanders” means all species of the Order Caudata, which is in the Class \nAmphibia (amphibians), and includes axolotls, newts, mudpuppies, waterdogs, \nhellbenders, olm, ensatinas, sirens, amphiumas, and all other types of salamanders, \nwhether live or dead. \n\n20 \n\n90. Live salamanders are to be reported to the Canada Border Services Agency \n(CBSA) under the Harmonized System (HS) Code for live amphibians (HS: \n0106.90.00.20). \nCanadian endangered and threatened species subject to CITES \n91. Schedule III of WAPTR contains a list of the CITES species recognized as \nendangered or threatened in Canada. Specimens or products from these species are \nexcluded from any CITES permit exemptions. \nLive animals \n92. Personal pets (on the CITES Species List) travelling with their owners require a \nCITES permit to cross the border. travelling with species of pets protected by CITES is \na Certificate of Ownership (aka Pet Passport) by ECCC. Foreign travellers may also \nhave Certificates of Ownership issued by their CITES authorities for their pets. This \nenables tracking of the movement of pets during the validity period of the Certificate \n(valid for 3 years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \nstamped. Additional pages on a Cross-Border Movement Record Sheet may be \nrequired along with the Certificate of Ownership. \nNote: The Certificate of Ownership (Pet Passport) is not implemented and/or \nrecognized by all CITES Parties. In these cases, normal CITES permit requirements as \noutlined above apply. \n93. Importers must ensure that the proper welfare of any live animals is \nmaintained. This applies to importation of animals for personal use and for \ncommercial purposes. Importers must ensure live animals are transported in \naccordance with both the Health of Animals Act and Regulations and the CITES \nguidelines for transport and preparation of shipment of live animals. \nNote: The importation of live animals without required documentation or authorization \nto import and without appropriate CBSA facilities to detain/hold the animals for ECCC ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf16", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 16)", + "part": "", + "division": "", + "heading": "", + "text": "examination will be refused entry into Canada. \nMusical instruments \n94. Instruments made of CITES species (on the CITES Species List), travelling with \ntheir owners, may require CITES permits to cross the border (e.g., bagpipes with ivory \ncomponents). Canadians travelling with instruments made with species protected by \nCITES may be issued a Temporary Movement Certificate (aka Musical Instrument \nCertificate) by ECCC. Foreign musicians may also have a Musical Instrument \nCertificate issued by their CITES authorities for their instruments. This enables tracking \nof the movement of these instruments during the validity period of the Certificate (valid \nfor three [3] years). Upon exit from a country, the export side of the record sheet will be \nstamped. Upon entry into a country, the import side of the record sheet will be \n\n21 \n\nstamped. Additional pages on a Cross-border Movement Record Sheet may be \nrequired along with the Musical Instrument Certificate. \n95. For individuals travelling with musical instruments and/or musical ensembles \n(orchestras, piping bands, etc) made of worked elephant ivory/ rhinoceros horn: \n\n Import: Musical instrument certificate issued by the CITES authority of the \nmusician’s/ensemble’s home country AND a Canadian Temporary Import and \nExport Certificate (TIEC) . Canadian residents/ensembles with a Temporary \nMovements Certificate for their instrument(s) do not require a TIEC to enter \nCanada. \n\n Export for Canadian resident/ensembles: A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit), allowing musicians/ensembles to travel abroad and return with their \ninstrument(s) (only available to Canadian residents/ensembles). \n\n Export for foreign resident/ensembles: Musical instrument certificate issued by \nthe CITES authority of the musician’s/ensemble’s home country AND a \nCanadian TIEC. \n\nNote: The Musical Instrument Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements, as outlined above, \napply. \n96.The Musical Instrument Certificate could also be held by an orchestra or musical \nensemble which is responsible for a large number of instruments. \nTravelling exhibitions \n97. Exhibits made with species of CITES species (on the CITES Species List) travelling \non tour may require CITES permits to cross the border (e.g., museum or gallery \nexhibits). Canadian museums or galleries sending exhibits across the world with items \nmade with species protected by CITES may be issued a Temporary Movement \nCertificate (aka Travelling Exhibition Certificate) by ECCC. Foreign institutions may \nalso have Travelling Exhibition Certificate issued by their CITES authorities for their \nexhibits. This enables tracking of the movement of these exhibits during the validity \nperiod of the Certificate (valid for 3 years). Upon exit from a country, the export side of ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf17", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 17)", + "part": "", + "division": "", + "heading": "", + "text": "the record sheet will be stamped. Upon entry into a country, the import side of the \nrecord sheet will be stamped. Additional pages on a Cross-border Movement Record \nSheet may be required along with the Travelling Exhibition Certificate. \n98. For travelling exhibitions that may have exhibits that include worked elephant tusk \n(ivory) or rhinoceros horn: \n Import (from foreign institutions): Travelling exhibition certificate issued by the \nCITES authority of the institutions home country and a Canadian Temporary \nImport and Export Certificate (TIEC). When a Canadian TIEC is presented at the \n\n22 \n\nborder, BSOs will compare the information with the information on the Traveling \nexhibition certificate. \n Export (from Canadian institutions): A Canadian CITES export permit or a \nCanadian CITES Temporary Movement Certificate (multi-use import/export \npermit) allowing the exhibit to leave Canada and return. \n Export (from foreign institution): Travelling exhibition certificate issued by the \nCITES authority of the institution home country AND a Canadian TIEC. \n\nNote: The Travelling Exhibition Certificate is not implemented and/or recognized by all \nCITES Parties. In these cases, normal CITES permit requirements as outlined above \napply. \nScientific exchanges \n99. Scientific institutions in Canada and other countries may be registered with CITES \nto facilitate exchanges of scientific material. These registered institutions may use \nScientific Certificates to send their specimens of CITES species (on the CITES Species \nList). The Scientific Certificate issued to the exporting institution is the only CITES \ndocument required. In the case of a specimen of Appendix I species imported into \nCanada, there is no additional Canadian CITES permit required, only the Scientific \nCertificate issued to the exporting institution is needed. The Scientific Certificate may \nlook quite similar to either a standard CITES permit or it might be a form of sticker. In \nCanada, the Scientific Certificate appears very similar to a standard CITES permit. \nPlant welfare \n100. Importers must ensure that the proper welfare of live plants is maintained. In this \nregard, exotic plants such as cacti and orchids are extremely sensitive to cold weather. \nTropical plants tend to be sensitive to direct sunlight. All plants are sensitive to any \nchange in their natural environment and their welfare is in jeopardy if their environment \nis not properly maintained. \nEnforcement and administration \n101. CBSA border services officers are responsible for reviewing the import \ndeclaration, conducting inspections, and validating CITES permits and certificates with \nthe CITES goods. \nBorder services officers will take the original CITES permit presented by the \ncustoms broker or importer and forward the permit to ECCC. This is the means \nby which CITES management authorities monitor the import and export of CITES \nspecies. \nDetention of personal imports \n\n23 \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf18", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 18)", + "part": "", + "division": "", + "heading": "", + "text": "102. When it is suspected that imported goods are without the required permits or \ncertificates, they are detained under the provisions of section 101 of the Customs Act. \nECCC will be contacted and advised that there are goods waiting for their \ninspection/identification. \n103. Detained goods imported by a traveller are documented on Forms BSF156, Food, \nPlant and Animal Interception Receipt and the BSF241, Non-Monetary General \nReceipt. The traveller is given the original copy of both forms. Travellers will receive an \nECCC Inspection Report confirming the requirements that they must meet to import \ntheir goods into Canada. \n104. Travellers will be advised that they have 70 days in which to obtain release of the \ngoods if detained under the Customs Act and 90 days to obtain release of the goods if \ndetained under WAPPRIITA; otherwise the goods, if held by the CBSA, will be forfeited \nunder the Customs Act and transferred into the custody of ECCC. \n105. If duties are owing on the detained goods, a note to this effect will be made on \nForm BSF241 that is attached to or placed with the goods so that when the required \npermits are obtained, these duties may be collected and the goods released. Similarly, \nin cases where the duties have already been paid before the goods were detained, a \ncopy of the accounting document will be placed with the goods so that the duties may \nbe refunded, in the event that the goods are forfeited and subsequently destroyed or \nexported. If goods are abandoned to the Crown (as opposed to being detained), duties \nmay be refunded or processed for a refund at the time of their abandonment. \nNote: Duties are not refunded on detained goods that are forfeited until it is confirmed \nby ECCC that it will not release the goods to the person. \nDetention of commercial goods \n106. The same legislation apply as outlined above for travellers. In the case of \ncommercial goods that are detained for CITES purposes, Form K26, Notice of \nDetention is issued and the accounting package presented for release of the goods is \nrejected. The Form K26 in this instance will be referenced with the cargo control \ndocument number. If the goods are held for ECCC inspection, a BSF241 will also be \nissued. \n107. If the goods detained for CITES purposes make up only part of a shipment, they \nmay be separated from the shipment through a Cargo Control Abstract (Form A10) \nprocess. An abstract must be prepared for each portion of the shipment requiring \nseparate acquittal. The entire quantity shown on the carrier's original cargo control \ndocument must be accounted for on the Cargo Control Abstract. \nDetention of goods for export \n108. When goods are tendered for export but are without the required export permits or \ncertificates, they may be detained under the authority of section 101 of the Customs \nAct using Form K26, Notice of Detention. In the case of shipments by commercial ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf19", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 19)", + "part": "", + "division": "", + "heading": "", + "text": "carrier, a \"detention sticker\" is to be affixed to the shipment. Border services officers \n\n24 \n\nwill contact the appropriate ECCC office because there is a potential infraction for \ntrying to export without a CITES permit (WAPPRIITA 6.(2)). Exporters will be advised \nto contact the appropriate ECCC office. \nDetention of live animals \n109. Shipments of live animals that have permits but are difficult to identify or are not \naccompanied by the appropriate permits or certificates may be detained by the CBSA, \nand referred to the appropriate ECCC office for further inspection. \n110. In certain instances (i.e., welfare of animals is in jeopardy), some animals may \nhave to be released to the importer temporarily. For commercial use, they will be held \non a Temporary Importation Form (BSF865) prepared and submitted through the \nCARM Client Portal. The importer must include a printed version of the BSF865 as \npart of release package (replacing existing paper E29B) presented to a Border \nServices Officer prior to release. Non-commercial temporary importations will be \ndocumented on a Temporary Admission Permit, (Form E29B), for a period not \nexceeding 30 days (refer to Memorandum D8-1-4: Administrative Procedures Related \nto Form E29B, Temporary Admission Permit for further information on temporary \nimportations). \n111. In the case of an export shipment, the exporter should be requested to terminate \nthe export movement and to return the animals to more appropriate quarters pending \nthe acquisition of the proper permits. \nAnimal welfare \n112. Importers must ensure that the proper welfare of any live animals is maintained. \nThis applies to importation of animals for personal use and for commercial purposes. \nImporters must ensure live animals are transported in accordance with both the Health \nof Animals Act and Regulations and the CITES guidelines for transport and preparation \nof shipment of live animals. \n113. In the event that a shipment arrives containing sick, injured, dead or dying CITES \nanimals, or the animals appear to be suffering from abuse or neglect and/or a border \nservices suspects inhumane transport of imported live CITES-controlled animals, both \nthe nearest CFIA veterinarian and ECCC will be notified immediately by the CBSA. \nFollow-up action may be taken by the CFIA and/or ECCC. \nAlteration of detained goods (removal of protected parts) \n114. The removal of a protected part may be considered in the following \ncircumstances: \na) the part is not essential to the use or integrity of the item; \nb) the owner requests the removal and the item is not required as evidence in a \nprosecution; \n\n25 \n\nc) the item is valuable and the owner can replace the removed part with an \nalternative; and \nd) the owner agrees to bear the cost of the removal. \n115. In general, parts coming from protected species will not be removed from \ndetained/seized items if: \na) doing so greatly reduces the value or alters the nature of the item; ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf20", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 20)", + "part": "", + "division": "", + "heading": "", + "text": "b) the item has little commercial value; \nc) a specialist is required to remove the part; and \nd) the item is required as evidence in a prosecution. \n116. At the request of the owner, an ECCC officer may authorize removal of a \nprotected part, at the owner's expense. The CBSA border services officer or ECCC \nofficer who detained the goods will return the item without the protected part to the \nowner. The removal of the protected part does not release the individual from further \nlegal action by ECCC. \nForfeiture \n117. Forfeiture to the Crown automatically occurs 70 days after the date of notification \nof detention by the CBSA or 90 days after the date of the notification of detention if \nECCC takes possession of the goods. \nDisposition \n118. When goods have been detained by the CBSA pursuant to section 101 of \nthe Customs Act and these goods remain unclaimed after 70 days (exclusive of goods \ndetained for export purposes), or when goods have been abandoned to the Crown, \nthey will be transferred into the custody of ECCC as goods unsuitable for sale. Under \nno circumstances are goods detained for CITES purposes disposed of by public \nauction. Under the authority of WAPPRIITA, goods subject to CITES that are seized for \na contravention of the Customs Act will also to be transferred into the custody of ECCC \nas goods unsuitable for sale. \nPenalty provisions \n119. The penalty provisions of WAPPRIITA also cover subsequent offences, continuing \noffences, additional fines, and orders of court. ECCC officers are responsible for the \nenforcement of penalty procedures under WAPPRIITA. Border services officers have \nnot been designated under WAPPRIITA and therefore have no authority to seize \ngoods on behalf of ECCC. Nevertheless, seizures for infractions, such as smuggling \nand misdescription, under the Customs Act can apply to CITES controlled goods. \n\n26 \n\n120. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to \nimpose monetary penalties for non-compliance with the Customs Act, the Customs \nTariff and the Regulations under these Acts, as well as contraventions of the terms and \nconditions of licensing agreements and undertakings. If prescribed documentation has \nnot been presented to the CBSA with the release request, a penalty may be issued by \nthe CBSA for not providing required permits or information before the goods are \nreleased. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty \nSystem for details. \nLegislation \nWAPPRIITA and WAPTR provide the legislative and regulatory authority for CITES \ncontrols in Canada. The following sections of WAPPRIITA and WAPTR are applicable \nto border enforcement by the CBSA: \nProhibitions under WAPPRIITA \nSubsection 6. (1):No person shall import into Canada any animal or plant that was \ntaken, or any animal or plant, or any part or derivative of an animal or plant, that was \npossessed, distributed or transported in contravention of any law of any foreign state. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf21", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 21)", + "part": "", + "division": "", + "heading": "", + "text": "Subsection 6. (2):Subject to the regulations, no person shall, except under and in \naccordance with a permit issued pursuant to subsection 10(1), import into Canada or \nexport from Canada any animal or plant, or any part or derivative of an animal or plant. \nNote: WAPPRIITA and the related Regulations establish Environment Canada's own \npermit system for animals and plants protected by CITES. The Regulations specify the \nspecies of animals and plants protected by the Act and any exemptions to the permit \nrequirements. \nParagraph 8 (a): \n8. Subject to the regulations, no person shall knowingly possess an animal or plant, or \nany part or derivative of an animal or plant, \n(a) that has been imported or transported in contravention of this Act. \nIssuance of permits under WAPPRIITA \nSubsection 10. (1): The Minister may, on application and on such terms and conditions \nas the Minister thinks fit, issue a permit authorizing the importation, exportation or \ninterprovincial transportation of an animal or plant, or any part or derivative of an \nanimal or plant. \n\n27 \n\nDetention of controlled goods under WAPPRIITA \nSection 13: Anything that has been imported into or is about to be exported from \nCanada, or has been transported, or is about to be transported, from a province to \nanother province, may be detained by an officer until the officer is satisfied that the \nthing has been dealt with in accordance with this Act and the regulations. \nOffence and punishment under WAPPRIITA \nSubsections 22. (1) and 22. (3): \n22. (1) Every person who contravenes a provision of this Act or the regulations: \n(a) is guilty of an offence punishable on summary conviction and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding fifty thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding twenty-five thousand \ndollars or to imprisonment for a term not exceeding six months, \nor to both; or \n(b) is guilty of an indictable offence and is liable \n(i) in the case of a person that is a corporation, to a fine not \nexceeding three hundred thousand dollars, and \n(ii) in the case of a person other than a person referred to in \nsubparagraph (i), to a fine not exceeding one hundred and fifty \nthousand dollars or to imprisonment for a term not exceeding \nfive years, or to both. \n22. (3) Notwithstanding subsection (1), any fine imposed on a conviction for an offence \ninvolving more than one animal or plant, or part or derivative of an animal or plant, may \nbe computed in respect of each animal, plant, part or derivative as though it had been \nthe subject of a separate complaint or information and the fine imposed shall then be \nthe sum payable in the aggregate as a result of that computation. \nExportation of plants and animals subject to provincial controls \nunder WAPTR \nSubsection 8. (1): This section applies only in respect of animals and plants that are ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf22", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 22)", + "part": "", + "division": "", + "heading": "", + "text": "not listed as “fauna” or “flora” in any appendix to the Convention. \n\n28 \n\nSubsection 8. (2): A person who exports from Canada an animal or plant to which this \nsection applies, or any part or derivative of any such animal or plant, is exempted from \nholding a permit issued under subsection 10. (1) of the Act where the thing being \nexported is transported out of a province that does not prohibit such transportation and \nthat: \n(a) allows such transportation only if the person has obtained a permit or \ncertificate issued by a competent authority in the province that authorizes \nsuch transportation; or \n(b) does not require provincial authorization for such transportation. \nCustoms Act \nWAPPRIITA is enforced by the CBSA on behalf of Environment Canada under the \nprovisions of the Customs Act as follows: \nObligation to provide accurate information \nSubsection 7.1: Any information provided to an officer in the administration or \nenforcement of this Act, the Customs Tariff or the Special Import Measures Act or \nunder any other Act of Parliament that prohibits, controls, or regulates the importation \nor exportation of goods, shall be true, accurate and complete. \nNote: Border services officers can reject any transaction and request more specific \ninformation, such as the scientific names of any plant and animal species, if the \ninformation provided at the time of import or export is not true, accurate and complete \n(i.e., if only common names are provided). \nExamination of goods \nSubsection 99. (1):An officer may: \n (a) at any time up to the time of release, examine any goods that have been \nimported and open or cause to be opened any package or container of \nimported goods and take samples of imported goods in reasonable amounts; \n (c) at any time up to the time of exportation, examine any goods that have been \nreported under section 95 and open or cause to be opened any package or \ncontainer of such goods and take samples of such goods in reasonable \namounts; \n (e) where the officer suspects on reasonable grounds that this Act or the \nRegulations or any other Act of Parliament administered or enforced by him or \nany regulations thereunder have been or might be contravened in respect of \nany goods, examine the goods and open or cause to be opened any package \nor container thereof; \n\n29 \n\nNote: Border services officers can examine any goods, open any package, or \ncontainer and search any conveyance where they have reasonable grounds to suspect \nthat any acts or regulations administered or enforced by them have been or might be \ncontravened. \nDetention of controlled goods \nSection 101: Goods that have been imported or are about to be exported may be \ndetained by an officer until he is satisfied that the goods have been dealt with in \naccordance with this Act, and any other Act of Parliament that prohibits, controls or \nregulates the importation or exportation of goods, and any regulations made \nthereunder. \nReferences ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-1-pdf23", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-1", + "marginal_note": "Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES) (part 23)", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information: \nApplicable legislation \n Convention on International Trade in Endangered Species of Wild Fauna and \nFlora \n Wild Animal and Plant Protection and Regulation of International and \nInterprovincial Trade Act (WAPPRIITA) \n Wild Animal and Plant Trade Regulations (WAPTR) \nRelated D memoranda \n Memorandum D1-4-1: CBSA Invoice Requirements \n Memorandum D2-6-7: Form BSF241—Non-monetary General Receipt \n Memorandum D3 series: Transportation \n Memorandum D7-4-4: Customs Bonded Warehouses \n Memorandum D8-1-4: Administrative Procedures Related to Form E29B, \nTemporary Admission Permit \n Memorandum D17 series: Accounting and Release Procedures \n Memorandum D19-1-1: Food, Plants, Animals and Related Products \n Memorandum D22-1-1: Administrative Monetary Penalty System \nSuperseded D memoranda \nMemorandum D19-7-1 dated October 4, 2013 \n\n30 \n\nIssuing office \nOther Government Department Programs Unit \nCommercial Program Directorate \nCommercial and Trade Branch \nContact us \nContact border information services \n\nContact the CITES Canada Management Authority \n\nFor information on how and where to apply for a CITES permit, contact Environment \nand Climate Change Canada: ec.cites.ec@canada.ca.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D19-7-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-1-eng.html" + }, + { + "id": "dmemo-D19-7-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-2", + "marginal_note": "Legislation", + "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances", + "division": "", + "heading": "", + "text": "Canada Border Services Agency Act - Paragraphs 5(1) and 5(2) Customs Act - Sections 12, 95, 99, 101, and 107 Reporting of Exported Goods Regulations - Paragraph 5(1) Ozone-depleting Substances and Halocarbons Alternatives Regulations - Paragraphs 74 (3) and (4).", + "history": "", + "last_amended": "2019-11-01", + "current_to": "2019-11-01", + "citation": "Memorandum D19-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html" + }, + { + "id": "dmemo-D19-7-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-2", + "marginal_note": "Guidelines and General Information", + "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances", + "division": "", + "heading": "", + "text": "Definitions\n1. The following may not be the definitions from the Ozone-depleting Substances and Halocarbons Alternatives Regulations (ODSHAR) but are to be used as a guide in the application of this memorandum.\nAct Means the Canadian Environmental Protection Act, 1999 Consumption Allowance Means a written authorization, issued by Environment and Climate Change Canada, to import or manufacture a specific quantity of hydrochlorofluorocarbons (HCFCs) or hydrofluorocarbons (HFCs). CFC Means a chlorofluorocarbon Consumption Quantity manufactured + quantity imported - quantity exported. Critical use Means a use of methyl bromide that conforms to Decision IX/6 set out in the document entitled Report of the Ninth Meeting of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer, published by the Ozone Secretariat, United Nations Environment Programme. Decision Means a decision adopted at a meeting of the Parties held under Article 11 of the Protocol. Emergency Use Means a use of up to 20 tonnes of methyl bromide, in response to an emergency event, that conforms to Decision IX/6 set out in the document entitled Report of the Ninth Meeting of the Parties to the Montreal Protocol on Substances that Deplete the Ozone Layer , published by the Ozone Secretariat, United Nations Environment Programme. Essential purpose Means a purpose requiring the use of a substance or a product containing or designed to contain a substance, when that use is necessary for the health and safety or the good functioning of society, encompassing its cultural and intellectual aspects, and when there are no technically or economically feasible alternatives to that use that are acceptable from the standpoint of the environment and of health. Feedstock Means a substance that is used – and the molecular structure of which is transformed – in the manufacture of a chemical substance. Foaming agent Means a chemical that is added to a plastic during the process of manufacturing plastic foam so that gas cells are formed throughout the plastic. HBFC Means a hydrobromofluorocarbon. HCFC Means a hydrochlorofluorocarbon Heel Means, with respect to a controlled substance, the quantity of a substance that is left in a container after it has been emptied and that does not exceed 10% of the total capacity in weight of the container for that substance. HFC Means a hydrofluorocarbon. Laboratory or analytical use Means a use that is agreed to be a laboratory or analytical use through a Decision of the Parties. Ozone-depleting Substances and Halocarbons Alternatives Regulation (ODSHAR) Means the regulations established under the Canadian Environmental Protection Act, 1999 respecting the manufacture, transit, use, sale, import, or export of controlled substances and certain products containing or designed to contain controlled substances. Party Means a State that has ratified the Protocol or that meets the conditions referred to in paragraph 8 of Article 4 of the Protocol. Permit Means a written authorization, issued by Environment and Climate Change Canada, that is required in specific circumstances established by the ODSHAR prior to importation or exportation of ODSs or HFCs and prior to the exportation of prescribed products to countries categorized as operating under Article 5 paragraph 1 of the Montreal Protocol (considered as developing countries). Plastic foam Means a plastic the weight per unit of volume of which is decreased substantially by the use of a foaming agent during the manufacturing process. Product containing or designed to contain an ODS or an HFC : a) If a controlled substance is present in a mixture as a carrier or to increase the effectiveness of the mixture (e.g. stabilizer, flash point suppressant, boiling point elevator, solvent for the other ingredient, propellant, etc.) and is not an active ingredient for the application, the mixture is considered to be a product containing an ODS or an HFC; or b) If the container is used to transport or store the ODSs or HFCs and is also an integral part of the use, the container and its contents are considered a product containing or designed to contain an ODS or an HFC; or c) If the mixture is a polyalcohol (polyol), this mixture is considered as a pre-polymer and, as a result, a product containing an ODS or an HFC. Appendix C provides an explanation. Note that Appendix C also provides examples of products containing or designed to contain ODS or HFCs. d) Examples of products covered by the ODSHAR and that can contain or can be designed to contain an ODS or HFCs also include refrigeration and air conditioning equipment (including in automobiles), plastic and rigid foams, aerosols (where the ODS or HFC is used as a propellant). Prohibited Means not allowed, and banned. Protocol Means the Montreal Protocol on substances that Deplete the Ozone Layer, published by the United Nations Environment Programme and signed by Canada on September 16, 1987, in its most recent version. Reclaimed Means, in respect of a substance, recovered and then reprocessed and upgraded through a process such as filtering, drying, distillation or chemical treatment to restore the substance to industry-accepted reuse standards. Recovered Means, in respect of a substance, used and subsequently collected. Recycled Means, in respect of a substance, recovered, cleaned through a process such as filtering or drying and reused, including reused to recharge equipment. Rigid foam product Means a product containing or consisting of any of the following types of foam: a) closed-cell rigid polyurethane foam, including one- and two-component froth, pour, spray, injected or bead-applied foam and polyisocyanurate foam; b) closed-cell rigid polystyrene boardstock foam; c) closed-cell rigid phenolic foam; d) closed-cell rigid polyethylene foam that is suitable in shape, thickness and design to be used as a product that provides thermal insulation in heating, plumbing or refrigeration systems or industrial processes. Transfer of allowance Is a written authorization issued by Environment and Climate Change Canada approving the transfer of all or part of an HCFC or HFC consumption allowance from the original consumption allowance holder to another person. Transit Means transit through Canada from a place outside Canada to another place outside Canada, or where the substance is in transit through another country from a place in Canada to another place in Canada, where: a) the address of the destination is known at the time of import into or export from Canada, as applicable; and b) while in transit, the controlled substance is not stored other than in the normal course of transport, re-packaged, sorted or otherwise changed in condition or sold.\nImport and Export Requirements\nCFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane\n2. Generally, the import and export of CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane are prohibited except in specific circumstances.\n3. Please refer to Table 1 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\nWritten Authorization/Permit is Required\n4. The export of these substances is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA, at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 6(1)(a)];\n- b) its disposal if the substance was imported by mistake [ ODSHAR, Paragraph 6(1)(b)];\n- c) a use set out in column 3 of Table 1 of Schedule 1 of the ODSHAR if the substance was manufactured or imported for a use set out in that column [ ODSHAR, Paragraph 6(1)(c)];\n- d) its reclamation, if the substance is a CFC, a bromofluorocarbon or bromochlorodifluoromethane that is recovered, recycled or reclaimed [ ODSHAR, Paragraph 6(1)(d)];\n- e) any other purpose that complies with the laws of the importing Party if the substance is a CFC, a bromofluorocarbon or bromochlorodifluoromethane [ ODSHAR, Paragraph 6(1)(e)];\n- f) any purpose if any of the following substances are recovered, recycled or reclaimed: (i) bromochloromethane [ ODSHAR, Paragraph 6(2)(a)]; (ii) an HBFC [ ODSHAR, Paragraph 6(2)(b)];\n- g) any reclaimed CFC, tetrachloromethane or 1,1,1-trichloroethane [ ODSHAR, Paragraph 6(2)(c) ].\n5. A permit is required to export to a developing country a product containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane [ ODSHAR, Subsection 9(1)].\nWritten Authorization/Permit is not Required\n6. A permit is not required:\n- a) for the sale of CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane to a foreign ship for the refilling or servicing of its refrigeration, air-conditioning or fire-extinguishing equipment in a quantity that does not exceed the total capacity of that equipment [ ODSHAR, Section 8 ].\n- b) to export fire-extinguishing equipment for use in aircraft, military ships or military vehicles [ODHSAR, Subsection 9(2)] containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane.\nImport\nWritten Authorization/Permit is Required\n7. The import of these substances is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA, where the goods are being released. A permit is required to import any CFC, Bromofluorocarbon, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFC and Bromochloromethane. ECCC will only issue a permit to import for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 11(1)(a)];\n- b) a use set out in Column 3 of Table 1 of Schedule 1 of the ODSHAR [ ODSHAR, Paragraph 11(1)(b) ];\n- c) its reclamation, if the substance is a CFC, tetrachloromethane, 1,1,1-trichloroethane, an HBFC or bromochloromethane that is recovered, recycled or reclaimed [ ODSHAR, Paragraph 11(1)(c)];\n- d) any purpose, if the substance is a bromofluorocarbon or bromochlorodifluoromethane that is recovered, recycled or reclaimed [ ODSHAR, Subsection 11(2 )].\nWritten Authorization/Permit is not Required\n8. A permit is not required for the import of the following products containing or designed to contain CFCs, Bromofluorocarbons, Bromochlorodifluoromethane, Tetrachloromethane, 1,1,1-Trichloroethane, HBFCs and Bromochloromethane:\n- a) fire-extinguishing equipment containing or designed to contain a bromofluorocarbon or bromochlorodifluoromethane for use in aircraft, military ships or military vehicles if the equipment is imported from a Party [ ODSHAR, Paragraph 13(2)(a) ];\n- b) an aircraft, ship or vehicle manufactured before January 1, 1999 [ ODSHAR, Paragraph 13(2)(b)];\n- c) a personal or household effect for the person's personal use [ ODSHAR, Paragraph 13(2)(c)];\n- d) a product that contains a CFC supplied in a container of 3 L or less and that is used for a laboratory or analytical use [ ODSHAR, Paragraph 13(2)(d) ].\nThe import of all other products containing or designed to contain these substances is prohibited.\nMethyl Bromide\n9. Generally, the import and export of methyl bromide, which includes products that contain methyl bromide, are prohibited except in specific circumstances.\n10. Please refer to Table 2 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\n11. The export of methyl bromide is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 22(a)];\n- b) its disposal if the methyl bromide was imported by mistake [ ODSHAR, Paragraph 22(b)];\n- c) a use set out in column 3 of Table 2 of Schedule 1 of the ODSHAR if the methyl bromide was manufactured or imported for a use set out in that column [ ODSHAR, Paragraph 22(c) ].\nImport\n12. The import of methyl bromide is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA where the goods are being released. ECCC will only issue a permit for import for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 24(a) ];\n- b) a use set out in Column 3 of Table 2 of Schedule 1 of the ODSHAR [ ODSHAR, Paragraph 24(b) ]\nHCFCs\n13. Generally, the import and export of HCFCs and products containing or designed to contain HCFCs are controlled.\n14. Please refer to Table 3 of Schedule 1 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations for the list of these substances and to Appendix A and Appendix B for the list of common/trade names and their classification.\nExport\nWritten Authorization/Permit is Required\n15. The export of HCFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office located closest to the place of exit of the goods from Canada. ECCC will only issue a permit for export for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 34(1)(a)];\n- b) its disposal if the HCFC was imported by mistake [ ODSHAR, Paragraph 34(1)(b)];\n- c) a use set out in column 3 of Table 3 of Schedule 1 of the ODSHAR if the HCFC was manufactured or imported for a use set out in that column [ODSHAR, Paragraph 34(1)(c)];\n- d) any purpose, if the HCFC is recovered, recycled or reclaimed [ ODSHAR, Subsection 34(2].\nWritten Authorization/Permit is not Required\n16. A permit is not required for the sale of HCFCs to a foreign ship for the refilling or servicing of its refrigeration, air-conditioning or fire-extinguishing equipment in a quantity that does not exceed the total capacity of that equipment [ ODSHAR, Section 35 ].\nImport\nWritten Authorization/Permit is Required\n17. The import of HCFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit), a valid allowance or a valid transfer of allowance from ECCC is presented to the CBSA, where the goods are being released. ECCC will only issue an import permit for the following purposes:\n- a) its destruction [ ODSHAR, Paragraph 37(1)(a)];\n- b) a use set out in column 3 of Table 3 of Schedule 1 [ ODSHAR, Paragraph 37(1)(b)]; and\n- c) any purpose, if the HCFC is recovered, recycled or reclaimed until January 1, 2020 or until January 1, 2030 in the case of HCFC-123 [ ODSHAR, Subsection 37(2)].\n18. New HCFC-22, HCFC-141b and HCFC-142b can be imported with an allowance or a transfer of allowance, if they are intended to be exported or to be used as a refrigerant or as a fire-extinguishing agent. This ceases to have effect on January 1, 2020 or in the case of HCFC-123, if it is to be exported or used as a refrigerant, on January 1, 2030 [ ODSHAR, Subsection 38(1)].\nWritten Authorization/Permit is not Required\n19 . A permit is not required for the import of the following products containing or designed to contain HCFCs. It is important to note that the import of these products is prohibited after January 1, 2020 except for (b), which will continue to be allowed indefinitely.\n- a) Products ccontaining or designed to contain HCFCs other than HCFC-22, HCFC-141b and HCFC-142b: e.g., air-conditioning system, refrigerator, chiller, vending machine [ ODSHAR, Section 40 ];\n- b) Products containing or designed to contain HCFCs that is a personal or household effect for the person’s personal use [ ODSHAR, Paragraph 40(a)];\n- c) Products used in military ships before January 1, 2017 [ ODSHAR, Paragraph 40(b)];\n- d) A pressurized container that contains 2kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b: (i) a mould release agent used in the manufacture of plastic and elastomeric materials [ ODSHAR, Paragraph 42(2)(a)] ; (ii) a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibres [ ODSHAR, Paragraph 42(2)(b)] ; (iii) a document preservation agent [ ODSHAR, Paragraph 42(2)(c)] ; (iv) a fire-extinguishing agent used in equipment for non-residential applications [ ODSHAR, Paragraph 42(2)(d)] ; (v) a wasp or hornet agent [ ODSHAR, Paragraph 42(2)(e)] ; (vi) a rigid foam product [ ODSHAR, Paragraph 42(2)(f)] ; (vii) refrigerant R-412A [ ODSHAR, Paragraph 42(2)(g)] ; (viii) refrigerant R-509A [ ODSHAR, Paragraph 42(2)(h)] .\n- e) A pressurized container containing a product other than HCFC-22, HCFC-141b or HCFC-142b intended for use in animal or human health care, including a bronchial dilator, inhalable steroid, topical anesthetic and veterinary wound powder spray or for a laboratory or analytical use [ ODSHAR, Paragraph 42(3)(a) and Paragraph 42(3)(b) ].\nHFCs\n20. The import and export of bulk HFCs listed in Table 4 of Schedule 1 to the ODSHAR are controlled.\n21. The import of products containing or designed to contain HFCs (any HFC) is or will be controlled depending on the product and effective date (see paragraph 24). Note that there are no prohibitions for the export of products containing or designed to contain HFCs.\nExport\n22. The export of HFCs is allowed only on the condition that a copy of a valid permit (please refer to Appendix D to see a sample of a permit) issued by ECCC is presented to the CBSA at the export reporting office closest to the place of exit of the goods from Canada [ ODSHAR, Section 64] .\nImport\n23. The import of HFCs is allowed only on the condition that a copy of a valid permit for recovered, recycled or reclaimed bulk HFCs or of a valid consumption allowance for new bulk HFCs (please refer to Appendix D to see a sample of a permit and a consumption allowance) issued by ECCC is presented to the CBSA, where the goods are being released.\n24. The restrictions on imports of products containing or designed to contain HFCs (any HFC) are as follows:\n- a) As of January 1, 2019, it is prohibited to import a pressurized container that contains 2 kg or less of an HFC if the HFC is used as a propellant if the global warming potential of that HFC is greater than 150 [ ODSHAR, Subsection 64.6(1) ];\n- b) As of the date indicated in column 3 of Schedule 1.1, it is prohibited to import any product in that Schedule that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant, if the global warming potential of the refrigerant used in that product is greater than the specified limit in Schedule 1.1 [ ODSHAR, Subsection 64.4(1) ];\n- c) Beginning with the 2021 model year, it is prohibited to import a an automobile equipped with an air-conditioning system that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant if the global warming potential of the refrigerant used in that system is greater than 150 [ ODSHAR, Subsection 64.4(3) ];\n- d) As of January 1, 2021, it is prohibited to import a plastic foam or rigid foam product in which an HFC set out in Table 4 of Schedule 1 is used as a foaming agent if the global warming potential of the foaming agent is greater than 150 [ ODSHAR, Subsection 64.5(1) ];\nWritten Authorization/Permit is not Required\n25. There are some exceptions to the restrictions of imports of products containing or designed to contain HFCs:\n- a) The prohibition on the import of pressurized containers that contain 2kg or less of an HFC used as a propellant when the HFC has a GWP higher than 150 does not apply to pressurized containers that contain [ ODSHAR, Subsection 64.6(2) ]: i. a mould release agent or mould cleaning agent; ii. a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibers; iii. a document preservation agent; iv. a lubricant, cleaning agent, freezing agent or corrosion prevention agent used for electrical equipment or electronic components; v. a duster agent used on photographic negatives and semiconductor chips; vi. a lubricant, cleaning agent or corrosion prevention agent used for aircraft maintenance; vii. a pesticide used near electrical wires or in aircraft or a certified organic-use pesticide; viii. a stench gas used in mines; or ix. a cooling agent used for testing electronics and electro-mechanical systems.\n- b) The prohibition on the import of pressurized containers that contain 2kg or less of an HFC used as a propellant when the HFC has a GWP higher than 150 also does not apply to a pressurized container that contains a product that is intended [ ODSHAR, Subsection 64.6(3) ] i. For use in animal or human health care, including a bronchial dilator, inhalable steroid, topical anesthetic, bandage adhesive remover and veterinary wound powder spray; or ii. For a laboratory or analytical use.\n- c) The prohibition on the import of automobiles of 2021 and subsequent model years containing HFCs does not apply to an automobile destined for the person’s personal use [ ODSHAR, Subsection 64.4(4) ].\n- d) The prohibition on the import of a plastic foam or rigid foam product starting on January 1, 2019 does not apply to i. a person’s personal effect that contains the plastic foam or rigid foam product [ ODSHAR, Subsection 64.5(2) ]; ii. a plastic foam or a rigid foam product that is intended to be used for military, space or aeronautical applications [ ODSHAR, Subsection 64.5(3) ].\nProducts for Essential Purpose\n26. Products containing or manufactured with ODS or HFCs may be imported with a valid permit issued by ECCC if it is for an essential purpose [ODSHAR, Subsections 66(1) and 66(2)]. Essential purpose permits may be issued for a period up to 36 months [ODSHAR, Subsection 66(2)].\n27. Essential purpose permits do not exist for exports.\nMaintenance of Records and Reporting\n28. Every importer and exporter of ODS and HFCs is required to keep records and to report to ECCC as specified in the Ozone-depleting Substances and Halocarbon Alternatives Regulations. The CBSA does not maintain these records. Memorandum D17-1-21 outlines the maintenance of records and books in Canada by importers.\nResponsibilities of Canada Border Services Agency\n29. The CBSA will perform visual checks of conveyances or containers for placards, labels or other markings that might indicate shipments containing controlled ODS or HFCs. For all shipments of controlled ODS and HFCs and products containing or designed to contain these substances that are imported, exported or that transit through Canada, the importer, customs broker, carrier, or their agent, must present the CBSA with one of the required documents:\n- a) a copy of the permit;\n- b) a copy of the Minister's written confirmation of their allowance or transfer of allowance; or\n- c) an acknowledgement of their notice of shipment in transit.\n30. Shipments containing regulated ODS or HFCs imported, exported or in transit through Canada will not be allowed to proceed until the required document is presented to the CBSA. For all in-transit movements of the ODS or HFC, documentation will be verified by border services officers when the shipments of ODS or HFC enter and exit Canada. Quantities must be presented in the same format as the one specified in the written authorization in order to verify that the import or export is within the maximum allowable quantity, i.e. kilograms, ODP kilograms, grams, ODP grams, milligrams, ODP milligrams or tonnes of CO 2 equivalent.\n31. The CBSA will request the prescribed document (a copy of the permit or written confirmation of the consumption allowance or an acknowledgement of the notice of shipment in transit - Appendix D displays samples of required documents) prior to releasing the goods and will also ensure that:\n- a) the importer or exporter name matches the name on the ECCC authorization;\n- b) the document is signed by the Director, Chemical Production Division, on behalf of the Minister of the Environment;\n- c) an effective date is shown on the document;\n- d) the document is granted for the specific ozone-depleting substance or HFC being imported; and\n- e) the shipment arrives within the effective date indicated in the document.\n32. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4, Release of Commercial Goods . Please refer to the Reporting of Exported Goods Regulations for specific time frames for reporting at the CBSA export reporting offices.\n33. If a border services officer suspects that a shipment is in violation of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , the shipment will be detained and the nearest ECCC regional office should be contacted immediately.\n34. Upon recommendation of an ECCC enforcement officer, the CBSA may refuse entry into Canada or may refuse export from Canada of a shipment suspected of non-compliance with CEPA.\nResponsibilities of Environment and Climate Change Canada\n35. ECCC authorizes importers and exporters to import or export ODS and HFCs and products containing or designed to contain these substances by issuing a permit to import or a permit to export and/or by issuing an allowance (for HCFCs and new bulk HFCs only) or a transfer of allowance. Examples of such written authorizations can be found in Appendix D .\n36. Any questions with reference to permits or allowances should be referred to the Chemical Production Division of ECCC (by e-mail at ec.gestionhalocarbures-halocarbonsmanagement.ec@canada.ca or by phone at 819-938-4228).\nImplementation of the CBSA Single Window Initiative (SWI)\n37. On March 29, 2015, the CBSA SWI launched a new release service option, Integrated Import Declaration (IID service option 911) that allows importers and customs brokers (must be registered with the CBSA) to submit and obtain electronic release for regulated goods.\n38. Since March 2017, importers of ODS, Halocarbon Alternatives and HFCs and products containing them have an option to submit release requests to the CBSA electronically by using an IID.\n39. Data elements (optional, conditional, and mandatory) to be included in the IID can be found in the Appendix B3.2 of the SWI IID Electronic Commerce Client Requirements Document (ECCRD).\n40. ECCC will receive the IID information at the time of release each shipment.\n41. For more information about the SWI, please refer to the CBSA website – Single Window Initiative . The SWI IID ECCRD provides technical and system requirements information.\nEmergency Situations\n42. The CBSA will take reasonable measures to ensure that potentially dangerous situations, resulting from the presence of controlled ODS or halocarbon alternatives at CBSA premises (e.g., a leakage or spill), do not pose a hazard to CBSA employees or to the public. The CBSA can obtain information on dealing with emergencies involving ODS or HFC by contacting the Canadian Transport Emergency Centre (CANUTEC), a national advisory service provided by Transport Canada to assist in handling dangerous goods emergencies, at 1-888-CAN-UTEC (226-8832) or (613) 996-6666 .\n43. Incidents involving leaks or spills of ODSs or HFCs should be dealt with in accordance to the emergency response plan in place at the CBSA office affected.\n44. Emergencies involving ODS or HFC should also be reported to the appropriate emergency response agency and to the appropriate regional office of ECCC's Environmental Enforcement Directorate.\nPenalty Information\nCanadian Environmental Protection Act, 1999 (CEPA)\n45. The following table represents the monetary penalty regime under the Environmental Enforcement Act that amends the fines, sentencing provisions and enforcement tools of six acts administered by ECCC, including CEPA.\nFine Regime under the Environmental Enforcement Act Offender Type of Offence Summary Indictment Minimum Maximum Minimum Maximum Individuals Most serious offences $5 000 $300 000 $15 000 $1 M Other offences N/A $25 000 N/A $100 000 Small Corporations & Ships under 7500 t Most serious offences $25 000 $2 M $75 000 $4 M Other offences N/A $50 000 N/A $250 000 Corporations & Ships over 7500 t Most serious offences $100 000 $4 M $500 000 $6 M Other offences N/A $250 000 N/A $500 000\n46. The courts may impose penalties in accordance with the penalty regime specified in CEPA, section 272 and onwards.\nAdministrative Monetary Penalty System (AMPS)\n47. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with Customs Act , Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1, Administrative Monetary Penalty System for details.\nAdditional Information\n48. For further information about import or export of ODS or HFCs, please contact:\nOzone Layer Protection and Export Controls Chemical Production Division Environment and Climate Change Canada 351 St. Joseph Boulevard, 11th floor Gatineau, QC K1A 0H3 Tel.: 819-938-4228 Fax: 819-938-4218 Email: ec.gestionhalocarbures-halocarbonsmanagement.ec@canada.ca\nor visit ECCC's Stratospheric Ozone website.\n49. For more information regarding the CBSA’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 (long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237.\nAppendix A Common/Trade Names of Ozone-depleting Substances and HFCs Common/Trade Names Substance 1211 Halon 1211 1,1,2-Trichlorotrifluoroethane CFC-113 1,1,1-TCE MCF 1,1,1-tri MCF 1,1,1-trichloroethane MCF A D Delco Fabric MCF Aerolex MCF Aerothene ( R) TA solvent MCF Aerothene ( R) TT solvent MCF Algofrene 11 CFC-11 Algofrene 113 CFC-113 Algofrene 114 CFC-114 Algofrene 115 CFC-115 Algofrene 12 CFC-12 Algofrene 22 HCFC-22 Algofrene 502 CFC-115 Alpha-T MCF Alpha-trichloroethane MCF Alpha 1220 MCF Aquadry 50 MCF Arcton 11 CFC-11 Arcton 113 CFC-113 Arcton 114 CFC-114 Arcton 115 CFC-115 Arcton 12 CFC-12 Arcton 13 CFC-13 Arcton 22 HCFC-22 Arcton 402A HCFC-22 Arcton 402B HCFC-22 Arcton 408A HCFC-22 Arcton 409a HCFC-22 Arcton 412A HCFC-22 Arcton 509 HCFC-22 Arcton TP5R HCFC-22 Arcton TP5R2 HCFC-22 Ardrox 8PR551 Penetrant Remover MCF Ardrox D495A Developer MCF Ardrox K410C Remover MCF Arklone AM CFC-113 Arklone AMD CFC-113 Arklone AS CFC-113 Arklone EXT CFC-113 Arklone K CFC-113 Arklone L CFC-113 Arklone P CFC-113 Arklone PCIL CFC-113 Arklone PSM CFC-113 Arklone W CFC-113 Arrow C190 LEC MCF Asahifron R-11 CFC-11 Asahifron R-113 CFC-113 Asahifron R-114 CFC-114 Asahifron R-115 CFC-115 Asahifron R-12 CFC-12 Asahifron R-13 CFC-13 Asahifron R-22 HCFC-22 Asahifron R-500 CFC-12 Asahifron R-502 CFC-115 Asahiklin AK-123 HCFC-123 Asahiklin AK-124 HCFC-124 Asahiklin AK-134a HCFC-134a Asahiklin AK-141b HCFC-141b Asahiklin AK-142b HCFC-142b Asahiklin AK-225 HCFC-225 Asahiklin AK-225AE HCFC-225 Asahiklin AK-225AES HCFC-225 Asahiklin AK-123DH HCFC-225 Asahiklin AK-123DW HCFC-225 Asahiklin SA-28 HFC-125/HFC-143a (50/50) Asahiklin SA-39 HFC-32/HFC-125/HFC-134a (23/25/52) Asahiklin SA-45 HFC-32/HFC-125/HFC-143a/HFC-134a (10/40/30/20) Autofrost Chill It HCFCs Asahitriethane xxx MCF AZ-20 HFC-32/HFC-125 (50/50) AZ-50 HFC-125/HFC-143a (50/50) B-70 Nettoyeur dégraisseur MCF B-Lube MCF Balcoxx MCF Baltane MCF Baltanexx MCF BCF Fire Extinguisher Halon Halon 1211 BCM BCM Bromochlorodifluromethane Halon 1211 Bromofluoroform Halon 1301 Bromomethane MBr Bromotrifluoromethane Halon 1301 Carbon dichloride difluoride CFC-12 Carbon monobromide trifluroride Halon 1301 Carbon Tet CT Carbon Tetrachloride CT Carbon Tetrachloride Fisher CT Carbon Tetrachloride Petro-Canada CT Carbon Tetrachloride Vulcan CT CB-046 mold releasing agent HCFC-141b CFC(-)11 CFC-11 CFC(-)113 CFC-113 CFC-11 CFC-11 CFC-113 CFC-113 CFC-114 CFC-114 CFC-115 CFC-115 CFC-12 CFC-12 CFC114 CFC-114 CFC115 CFC-115 CG Triethane F MCF CG Triethane N MCF CG Triethane NN MCF CG Triethane NNA MCF CG Triflon CFC-113 CG Triflon A CFC-113 CG Triflon C1 CFC-113 CG Triflon CP CFC-113 CG Triflon D3 CFC-113 CG Triflon DI CFC-113 CG Triflon E CFC-113 CG Triflon EC CFC-113 CG Triflon EE CFC-113 CG Triflon ES CFC-113 CG Triflon FD CFC-113 CG Triflon M CFC-113 CG Triflon MES CFC-113 CG Triflon P CFC-113 CG Triflon WI CFC-113 Chem-Slich MCF Chemlok 252 MCF Chlorethene (R) MCF Chlorethene (R) NU MCF Chlorethene (R) SL MCF Chlorethene (R) SM MCF Chlorethene (R) VG MCF Chlorethene (R) XL MCF Chlorobromodifluromethane Halon 1211 Chlorobromomethane BCM Chlorodifluorobromomethane Halon 1211 Chlorofluorocarbon 12 CFC-12 Chlorofluorocarbon C-113 CFC-113 Chloropentafluoroethane CFC-115 Chlorothane MCF Chlorotrifluoromethane CFC-13 Chlorure de carbone CT Circuit Freeze CFC-12 Circuit Refrigerant PH100-14 CFC-12 Circuit Refrigerant PH100-20 CFC-12 CRC Lectra Clean MCF CRC226 MCF Daiflon 11 CFC-11 Daiflon 113 CFC-113 Daiflon 114 CFC-114 Daiflon 115 CFC-115 Daiflon 12 CFC-12 Daiflon 13 CFC-13 Daiflon 142b HCFC-142b Daiflon 22 HCFC-22 Daiflon 500 CFC-12 Daiflon 502 CFC-115 Daiflon S3 CFC-113 Daiflon S3-A CFC-113 Daiflon S3-E CFC-113 Daiflon S3-EN CFC-113 Daiflon S3-ES CFC-113 Daiflon S3-HN CFC-113 Daiflon S3-MC CFC-113 Daiflon S3-P35 CFC-113 Daiflon S3-W6 CFC-113 Delifrene 113 CFC-113 Dibromo-tetrafluoroethane, Halon 2402 Dichlorodifluoromethane CCl2F2 CFC-12 Dichlorotetrafluoroethane CFC-114 Difluorochlorobromomethane Halon 1211 Difluorodichloromethane CFC-12 Di 24 HCFC-124 Di 36 HCFC-22 Di 44 HCFC-22 Dional 11 CFC-11 Dional 113 CFC-113 Dowclene (R) EC MCF Dowclene (R) EC-S MCF Dowclene (R) LS MCF Dry Cleaning Fluid MCF Dry Cleaning Solvent MCF Dymel 134a HCFC-134a Dymel 142b HCFC-142b Dymel 152a HCFC-152a Dymel 22 HCFC-22 EcoloAce 404a HFC-125/HFC-143a/HFC-134a (44/52/4) EcoloAce 407c HFC-32/HFC-125a/HFC-134a Elecsolv MCF Ethana AL MCF Ethana FXN MCF Ethana HT MCF Ethana IRN MCF Ethana NU MCF Ethana RD MCF Ethana RS MCF Ethana SL MCF Ethana TS MCF Ethana VG MCF F-113 CFC-113 F-114 CFC-114 F-115 CFC-115 FCC-11 CFC-11 FCC-12 CFC-12 FCC-13 CFC-13 FE-13 HFC-23 FE-25 HFC-125 FE-36 HFC-236fa FE-232 HCFC-123 FE-241 HCFC-124 Film Cleaning Grade MCF Fire Extinguisher Flugex 12B1 Halon 1211 Flon Showa 11 CFC-11 Flon Showa 114 CFC-114 Flon Showa 12 CFC-12 Flon Showa 13 CFC-13 Flon Showa 22 HCFC-22 Flon Showa 500 CFC-12 Flon Showa 502 CFC-115 Flon Showa FS-3 CFC-113 Flon Showa FS-3A CFC-113 Flon Showa FS-3D CFC-113 Flon Showa FS-3E CFC-113 Flon Showa FS-3ES CFC-113 Flon Showa FS-3M CFC-113 Flon Showa FS-3MS CFC-113 Flon Showa FS-3P CFC-113 Flon Showa FS-3W CFC-113 Floron 11 CFC-11 Floron 12 CFC-12 Floron 22 HCFC-22 Floron 134a HCFC-134a Flugene 22 HCFC-22 Fluorisol CFC-113 Fluorocarbon 11 CFC-11 Fluorocarbon 114 CFC-114 Fluorocarbon(-)113 CFC-113 Fluorochloroform CFC-11 Flurorocarbon 115 CFC-115 FM-200 HFC-227ea Forane 11 CFC-11 Forane 113 CFC-113 Forane 114 CFC-114 Forane 115 CFC-115 Forane 12 CFC-12 Forane 123 HCFC-123 Forane 125 HCFC-125 Forane 13 CFC-13 Forane 134a HFC-134a Forane 141b HCFC-141b Forane 142b HCFC-142b Forane 22 HCFC-22 Forane 32 HCFC-32 Forane 404A HCFC-125/HFC-134a/HFC-143a Forane 407C HCFC-32/HFC-125/HFC-134a(23/25/52) Forane 410A (AZ-20) HCFC-125/HFC-32(50/50) Forane 500 CFC-12 Forane 502 CFC-115 Forane 507 HFC-125/HFC-143a Forane FX 10 HCFC-22 Forane FX 20 HCFC-22 Forane FX 40 HCFC-32/HFC-125/HFC-143a(10/45/45) Forane FX 55 HCFC-22 Forane FX 56 HCFC-22 Forane FX 57 HCFC-22 Forane FX 70 HFC-125/HFC-134a/HFC-143a(44/4/52) Forane FX 220 HFC-23/HFC-32/HFC-134a (3/25/72) Formacel S HCFC-22 Formacel Z2 HCFC-152a Formacel Z4 HCFC-134a Free Zone HCFC-142b Freeze 12 HCFC-142b Freeze-It CFC-12 Freezone HCFCs Freon 11 CFC-11 Freon 113 CFC-113 Freon 114 CFC-114 Freon 115 CFC-115 Freon 12 CFC-12 Freon 13 CFC-13 Freon 22 HCFC-22 Freon 502 CFC-115 Freon MCA CFC-113 Freon PCA CFC-113 Freon SMT CFC-113 Freon T-B1 CFC-113 Freon T-DA35 CFC-113 Freon T-DA35X CFC-113 Freon T-DEC CFC-113 Freon T-DECR CFC-113 Freon T-DFC CFC-113 Freon T-DFCX CFC-113 Freon T-E35 CFC-113 Freon T-E6 CFC-113 Freon T-P35 CFC-113 Freon T-WD602 CFC-113 Freon TA CFC-113 Freon TDF CFC-113 Freon TE CFC-113 Freon TES CFC-113 Freon TF CFC-113 Freon TMC CFC-113 Freon TMS CFC-113 Freon TMS solvents CFC-113 Freon TP35 CFC-113 Freon TWD 602 CFC-113 FRIGC-FR 12 HCFC-124 Frigen 11 CFC-11 Frigen 113 CFC-113 Frigen 114 CFC-114 Frigen 115 CFC-115 Frigen 12 CFC-12 Frigen 13 CFC-13 Frigen 22 HCFC-22 Frigen 500 CFC-12 Frigen TR 113 CFC-113 Friogas 12 CFC-12 Friogas 141b HCFC-141b Fronsolve CFC-113 Fronsolve AD-17 CFC-113 Fronsolve AD-7 CFC-113 Fronsolve AD-9 CFC-113 Fronsolve AD-19 CFC-113 Fronsolve AE CFC-113 Fronsolve AES CFC-113 Fronsolve AM CFC-113 Fronsolve AMS CFC-113 Fronsolve AP CFC-113 Fronsolve R 113 CFC-113 FX-56 HCFC-22 G 2015 HCFCs G Triflon E35 CFC-113 G 12 CFC-12 G2015 HCFC G2018A HCFC-22 G2018B HCFC-22 G2018C HCFC-22 Genesolv 2000 HCFC-141b Genesolv 2004 HCFC-141b Genesolv 2123 HCFC-123 Genesolv 2127 HCFC-123 Genesolv 3100 HCFC-356mcf Genetron 11 CFC-11 Genetron 113 CFC-113 Genetron 114 CFC-114 Genetron 115 CFC-115 Genetron 11SBA CFC-11 Genetron 12 CFC-12 Genetron 123 HCFC-123 Genetron 124 HCFC-124 Genetron 125 HCFC-125 Genetron 13 CFC-13 Genetron 134a HCFC-134a Genetron 141b HCFC-141b Genetron 142b HCFC-142b Genetron 152a HCFC-152a Genetron 22 HCFC-22 Genetron 23 HCFC-23 Genetron 404A HCFC-125/HFC-143a/HFC-134a Genetron 407C HCFC-32/HFC-125/HFC-134a Genetron 408A HCFC-22 Genetron 409A HCFC-22 Genetron 500 CFC-12 Genetron 502 CFC-115 Genetron 503 CFC-13 Genetron HP80 HCFC-22 Genetron HP81 HCFC-22 Genetron MP39 HCFC-22 Genetron MP66 HCFC-22 Genklene A MCF Genklene LV MCF Genklene LVJ MCF Genklene LVS MCF Genklene LVX MCF Genklene N MCF Genklene P MCF Genklene PT MCF Gex MCF GHG-HP HCFC-22 GHG-X4 HCFC-22 GHG-X5 HCFC-22 GHG HCFC-22 GHG12 HCFC-22 Halocarbon 11 CFC-11 Halocarbon 113 CFC-113 Halocarbon 114 CFC-114 Halocarbon 115 CFC-115 Halocarbon 12 CFC-12 Halocarbon 12B1 Halon 1211 Halocarbon 13B1 Halon 1301 Halocarbure 12 CFC-12 Halocarbure 11 CFC-11 Halocarbure 113 CFC-113 Halocarbure 114 CFC-114 Halocarbure 115 CFC-115 Halon 1211 Halon 1211 Halon 1301 Halon 1301 Halotron 1 HCFCs Halotron 1 Primarily HCFC-123 Halotron I HCFC-123 Helmitin Solvant C678 MCF HFC 245fa HFC-245fa HFC-125 HFC-125 HFC-134a HFC-134a HFC-143a HFC-143a HFC-152a HFC-152a HFC-23 HFC-23 HFC-32 HFC-32 Hot Shot HCFCs HyperClean Circuit Cleaner HCFCs HX4 HFC-125/HFC-143a/HFC-134a/HFC-32 Isceon 11 CFC-11 Isceon 113 CFC-113 Isceon 114 CFC-114 Isceon 115 CFC-115 Isceon 12 CFC-12 Isceon 13 CFC-13 Isceon 22 HCFC-22 Isceon 49 HFC-134a/FC-218/isobutane (88/9/3) Isceon 500 CFC-12 Isceon 502 CFC-115 Isceon 69L HCFC-22 Isceon 69S HCFC-22 JS-536B MCF K1144 Ultra Sol MCF K12 CFC-12 K120 MCF K120 N.F.S. Solvant inflammable MCF K120 Solvent MCF K7 FC-700 nettoyeur pour tissus MCF Kaiser Chemical 12 CFC-12 Kaltron CFC-113 Kaltron 11 CFC-11 Kanden Triethane MCF Keykleen 503 MCF Khladon CFC-11 KLEA 134a HFC-134a Klea 23 HFC-23 KLEA 32 HFC-32 Klea 404A HFC-125/HFC-143a/HFC-134a(44/52/4) Klea 407A HFC-32/HFC-125/HFC-134a (20/40/40) Klea 407B HFC-32/HFC-125/HFC-134a (10/70/20) Klea 407C HFC-32/HFC-125/HFC-134a (23/25/52) Klea 407D HFC-32/HFC-125/HFC-134a(15/15/70) Klea 410A HFC-32/HFC-125(50/50) Klea 507 HFC-125/HFC-143a (50/50) Klea 508 HFC-23/FC-116(39/61) Klea-407d HFC-32/HFC-125/HFC-134a(15/15/70) Klea-5R3 HFC-23/HFC-116(39/61) Kodak Movie Film Cleaner MCF Konden Triéthane MCF Korfron 11 CFC-11 Korfron 12 CFC-12 Korfron 141b HCFC-141b Korfron 142b HCFC-142b Korfron 22 HCFC-22 Krylon Dulling Spray MCF Laser Dry Spot Liquid Buffer MCF Ledon 11 CFC-11 Ledon 113 CFC-113 Ledon 114 CFC-114 Ledon 12 CFC-12 Loctite 75559 MCF Loctite Safety Solvent MCF Mafron 11 CFC-11 Mafron 12 CFC-12 Magicdry MD- CFC-113 MCF MCF Meforex 55 R-125/143a/134a(44/52/4) Meforex 57 R-125/143a(50/50) Meforex 98 R-32/125(50/50) Meforex 123 HCFC-123 Meforex 124 HCFC-124 Meforex 125 HCFC-125 Meforex 134a HCFC-134a Meforex 141b HCFC-141b Meforex 142b HCFC-142b Meforex 143a HCFC-143a Methane dichlorodifluoro CFC-12 Methane Tetrachloride CT Methane tetrachloro CT Meth-O-Gas 100 MBr Meth-O-Gas Q MBr Methyl bromide MBr Methyl chloroform MCF Methyl Chloroform Technical MCF Methyl Chloroform Low Stabilized MCF Methyl monobromide MBr Methylene chlorobromide BCM Methyltrichloromethane MCF Microduster TX104 CFC-12 Microduster TX104a CFC-12 Microduster TX600 CFC-12 Minus 62 Instant Chiller # 1669-16S CFC-12 Molecular N.F. Cleaner/Degreaser MCF Molybkombin UMFT4 MCF Molybkombin UMFT4 Spray MCF Monobromomethane MBr Monochloromonobromomethane BCM Monochloropentafluroethane CFC-115 MS-122N HCFC-141b MS-136N MCF MS-143 HCFC-141b MS-170 1,1,1-Trichloroethane Solv. MCF MS-180 NR.226 Electro Contact CFC-113 MS-240 Quick-Freeze CFC-12 MS-938 HCFC-141b MU711 HCFC-21 MU711 HCFC-22 MV3 MCF NAF P-III HCFC-123 NAF S-III HCFC-22 Nanofron CFC-113 NC-123 MCF NCI-C04626 MCF Necatorina CT Nettoyant B-70 MCF Nettoyeur à contact NR226 CFC-113 Nettoyeur à tissus MCF Nettoyeur contact # 1328 Krylon MCF Nettoyeur H et M MCF New Dine T MCF Niax-11 CFC-11 Niax 12 CFC-12 Niax Blowing Agent 12 CFC-12 Nicer'n ice 99900403 CFC-12 Nicrobraz Cement xxx MCF Nilos Solution xxx xx MCF Norchem xx xxx MCF Oxyfume 12 CFC-12 Oxyfume 2000 HCFC-124 Oxyfume 2002 HCFC-124 PC 81x MCF Penngas 2 HCFCs Pentafluoroethylchloride CFC-115 Perchloromethane, CT Perfluoroethyl chloride CFC-115 Picrin MCF Polioi Poliuretano ICI HCFC-141b Precision Duster CFC-12 Precision Duster Non-Liquid CFC-12 Prelete MCF Proact MCF Propaklone MCF Propellant 11 CFC-11 Propellant 114 CFC-114 Propellant 115 CFC-115 Propellant 12 CFC-12 Propulseur 114 CFC-114 Propulseur 115 CFC-115 Propulseur 12 CFC-12 Quick Freeze Shandon CFC-12 R-113 CFC-113 R-114B2 (1 and 2) CFC-114 R-115 CFC-115 R-134a HFC-134a R-401A HCFCs R-401B HCFCs R-401C HCFCs R-402A HCFC-22 R-402B HCFC-22 R-403A HCFC-22 R-403B HCFC-22 R-405A HCFCs R-406A HCFCs R-408A HCFC-22 R-409A HCFCs R-409B HCFCs R-411A HCFC-22 R-411B HCFC-22 R-412A HCFCs R-414A HCFCs R-414B HCFCs R-415A HCFC-22 R-500 CFC-12 R-501 CFC-12 R-502 CFC-115 R-503 CFC-13 R-504 CFC-115 R-505 CFC-12 R-506 CFC-114 R-509A HCFC-22 R11 CFC-11 R12 CFC-12 RCRA Waste Number 226 MCF Reclin 507 HFC-125/HFC-143a(50/50) Refrigerant 11 CFC-11 Refrigerant 113 CFC-113 Refrigerant 114 CFC-114 Refrigerant 115 CFC-115 Refrigerant 12 CFC-12 Refrigerant 500 CFC-12 Refrigerant 501 CFC-12 Refrigerant 502 CFC-115 Refrigerant 504 CFC-115 Refrigerant/Aerosol MS-240 CFC-12 Roberts 931 Seaming Adhesive MCF Rolyen Cold Spray CFC-12 Rust Inhibitor B007 MCF S.E.M.I Grade MCF Safety Solvent 8060 MCF Safety Solvent (Aerosol) 75-563 MCF Safety Solvent (Aerosol) 755-59 MCF Safety Solvent 755-71 MCF Safety Solvent 75563 MCF Sanfax Pick-One MCF Sérétine CT Shine Pearl MCF SIENKATANSO CT Solkane 123 HCFC-123 Solkane 141b HCFC-141b Solkane 141b DH HCFC-141b Solkane 141b MA HCFC-141b Solkane 141b WE HCFC-141b Solkane 142b HCFC-142b Solkane 152a HCFC-152a Solkane 22 HCFC-22 Solkane 22 / 142b HCFCs Solkane 404A HFC-125/143a/134a(44/52/4) Solkane 406A HCFC-22 Solkane 407C HFC-32/125/134a(23/25/52) Solkane 409A HCFC-22 Solkane 410 HFC-32/125(50/50) Solkane 507 MCF Solkane XG87 HFC-134a/HFC-152a (87/13) Solvethane MCF Sonic Solve CFC-113 Sonic Solve xxx MCF Spotchek Cleaner/Remover MCF SS-25 MCF Sunlovely MCF Super Solution MCF Suva 95 HFC-23/FC-116(46/54) Suva 123 HCFC-123 Suva 124 HCFC-124 Suva 125 HCFC-125 Suva 134a HFC-134a Suva 9000 HFC-32/HFC-125/HFC-134a (23/25/52) Suva 9100 HFC-32/HFC-125(45/55) Suva HP62 HFC-125/HFC-134a/HFC-143a (44/4/52) Suva HP80 HCFC-22 Suva HP81 HCFC-22 Suva MP39 HCFCs Suva MP52 HCFCs Suva MP66 HCFCs Swish MCF Tafclen MCF Taisoton 12 CFC-12 Taisoton 22 HCFC-22 TCTFE CFC-113 Tempilaq MCF Terr-O-Gas MBr Tetrachloromethane CT Tetrachlorure de carbon CT Tetrachlorure de carbone ACS CT Three Bond 1802 MCF Three Bond xxx MCF Three One-A MCF Three One-AH MCF Three One-EX MCF Three One-F MCF Three One-HS MCF Three One-R MCF Three One-S MCF Three One-T MCF Three One-TH MCF Tipp-Ex MCF Toyoclean MCF Toyoclean AL MCF Toyoclean ALS MCF Toyoclean EE MCF Toyoclean EM MCF Toyoclean HS MCF Toyoclean IC MCF Toyoclean NH MCF Toyoclean O MCF Toyoclean SE MCF Toyoclean T MCF Triethane PPG MCF Tri-Ethane MCF Trichloro-1,1,1 ethane MCF Trichloroethane MCF Trichlorofluorocarbon CFC-11 Trichlorofluoromethane CFC-11 Trichloromethylfluoride CFC-11 Trichloromonofluoromethane CFC-11 Trichlorotrifluoromethane CFC-113 Urethane Resine HCFC-141b Vertrel XF HFC-43-10 mee Wax solvent 83 MCF Wei T'o cleaning solution HCFC-141b Wei T'o liquefied (22) gas deacidification solution HCFC-22 Wei T'o soft spray HCFC-141b Wei T'o solution #2 HCFC-141b\nAppendix B List of HS Codes for Most Common ODS HS Code Description 2903.14.00.00 Carbon tetrachloride 2903.19.00.00 Halogenated derivatives of hydrocarbons. - Saturated chlorinated derivatives of acyclic hydrocarbons: - Other 2903.29.00.00 Other - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons 2903.39.00.00 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other 2903.39.00.22 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Fluorinated hydrocarbons: - 1,1,1,2-tetrafluoroethane 2903.39.00.29 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Fluorinated hydrocarbons: - Other 2903.39.00.90 Halogenated derivatives of hydrocarbons. - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: - Other - Other 2903.71.00.00 Chlorodifluoromethane HCFC-22 2903.72.00.00 Dichlorotrifluoromethanes HCFC-123, HCFC-123a, HCFC-123b 2903.73.00.00 Dichlorofluoroethanes HCFC-141, HCFC-141b 2903.74.00.00 Chlorodifluoroethanes HCFC-142, HCFC-142b 2903.75.00.00 Dichloropentafluoropropanes HCFC-225, HCFC-225ca, HCFC-225cb 2903.76.00.00 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoromethanes Halon 1211, Halon 1301, Halon 2402 2903.77.00.00 Other, perhalogenated only with fluorine and chlorine Chlorofluorocarbons (CFCs, e.g., CFC-11, CFC-12, CFC-113, CFC-114, CFC-115, etc.) 2903.79.00.00 Other - All other HCFCs not listed elsewhere (e.g., HCFC-21, HCFC-31, HCFC-121, HCFC-122, etc.) Hydrobromofluorocarbons All bromofluorocarbons other than Halon 1211, Halon 301 and Halon 2402 Bromochloromethane (Halon 1011) 3808.92.10.10 Fungicides - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.92.20.10 Fungicides - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane: - Containing bromomethane (methyl bromide) or bromochloromethane 3808.93.10.10 Herbicides, anti-sprouting products and plant-growth regulators - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.93.20.10 Herbicides, anti-sprouting products and plant-growth regulators - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.94.10.10 Disinfectants - In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.94.20 10 Disinfectants - In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.99.10.10 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). In packages of a gross weight not exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3808.99.20.10 In bulk or in packages of a gross weight exceeding 1.36 kg each - Containing bromomethane (methyl bromide) or bromochloromethane 3813.00.00.10 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3813.00.00.20 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing methane, ethane or propane hydrobromofluorocarbons (HBFCs) 3813.00.00.30 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades. - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs) 3813.00.00.40 - Containing bromochloromethane 3814.00.00.10 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. - Containing methane, ethane or propane chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs) 3814.00.00.20 - Containing methane, ethane or propane hydrochlorofluorocarbons (HCFCs), but not containing chlorofluorocarbons (CFCs) 3814.00.00.30 - Containing carbon tetrachloride, bromochloromethane or 1,1,1-trichloroethane (methyl chloroform) 3824.71.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) 3824.72.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing bromochlorodifluoromethane, bromotrifluoromethane or dibromotetrafluoroethanes 3824.73.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing hydrobromofluorocarbons (HBFCs) 3824.74.00.00 Mixtures containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) 3824.75.00.00 Mixtures containing carbon tetrachloride 3824.76.00.00 Mixtures containing, 1,1,1-trichloroethane (methyl chloroform) 3824.77.00.00 Mixtures containing bromomethane (methyl bromide) or bromochloromethane 3824.78.00.00 Mixtures containing halogenated derivatives of methane, ethane or propane: - Containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) 3824.79.00.00 Mixtures containing other halogenated derivatives of methane, ethane or propane\nAppendix C Examples of Products that may Contain Ozone-depleting Substances and Hydrofluorocarbons Some products containing or designed to contain HFCs will be controlled under the Ozone-depleting Substances and Halocarbon Alternatives Regulations starting on January 1, 2019. Aerosol spray cans containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Some products in an aerosol spray can use CFCs or HCFCs as a propellant or as a slurrying agent, e.g., deodorants, hair sprays, party string, and antiperspirants. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, Subsection 13(1)]; 2 kg or less of any HCFC [ODSHAR, Subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1)]. Automotive air conditioning refill kits containing: a) CFCs – prohibited b) HFCs – prohibited These kits might include small containers of refrigerants used to recharge automobile air-conditioning units and contain about 340 grams of CFC-12. They are sold to auto dealers, repair shops and, through retail outlets, to the public. It is prohibited to import: pressurized containers containing any CFC [ODSHAR, Subsection 13(1)]. These kits might include small containers of refrigerants used to recharge automobile air-conditioning units and contain HFCs in small non-refillable containers. It is prohibited to import any HFC for use as refrigerant that is not stored in a refillable container [ODSHAR, section 64.3]. Cooling sprays containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Dust-off sprays provide a gentle stream of gas to blow dust and other contaminants off fragile surfaces, such as optical lenses, mirrors, film negatives, polished metal surfaces, art work and electrical and electronic components. Dust-off sprays, sold in standard aerosol spray cans, have many uses and are usually sold through: Dust-off sprays containing: a) scientific, laboratory and medical supply companies; b) art supply stores; c) camera, photographic and optical equipment supply companies; d) electrical and electronic supply companies; e) hobby shops; f) audio and video retail and service shops; and g) computer stores. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]; 2 kg or less of any HCFC [ODSHAR, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Lubricant, coating or cleaning solvents for electrical or electronic equipment containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. CFCs were used extensively in the electronics industry as a cleaning solvent. HCFCs replaced them. They are sometimes packaged in pressurized aerosol spray cans and sold as a cleaner for electrical and electronic equipment, audio and visual service, and optical devices. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Lubricants in mining operations containing: a) CFC s– prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 d) 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 – prohibited as of January 1, 2019 [ODSHAR, Subsection 64.6(1)]. Lubricants have been developed to safeguard open gears, cables, and wire ropes on large machinery for use in mining operations. CFC or HCFC propellants are used in this application because they are non-flammable and the CFCs or HCFCs are generally recognized to be non-toxic for humans but are toxic for the environment. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR 1998, subsection 42(1)] or 2kg or less of an HFC when the HFC is used as a propellant and has a global warming potential greater than 150 [ODSHAR, Subsection 64.6(1), with exceptions in Subsection 64.6(2)]. Mould release agents containing: a) CFC s – prohibited b) pressurized container containing 2 kg or less of any HCFC – prohibited c) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 – allowed [ODSHAR, Subsection 64.6(2)]. Mould release agents are lubricants that are applied to the surface of moulds before injection of plastic or elastomeric material. Mould release agents are packaged in aerosol spray cans. This product is a specialty item sold primarily to commercial users. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(a)] until December 31, 2019 [ODSHAR, subsection 43(1)]. This type of spray can be imported in pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150, as it is an exception under ODSHAR, Subsection 64.6(2). Pest control products containing: a) CFCs – prohibited b) pressurized container of 2 kg or less of HCFC – prohibited c) pressurized container of more than 2 kg of HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) Methyl bromide – a permit is required e) pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 – restricted. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR 1998, subsection 42(1)]. The import of these products is prohibited unless it contains methyl bromide. In this case the importer must have an import permit for critical use, quarantine application, pre-shipment application or emergency use. This type of spray can contain HFCs in pressurized container containing 2 kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150. As of January 1, 2019, it is allowed to be imported only if it is for use as a pesticide near electrical wires or in aircraft or a certified organic-use pesticide [ODSHAR, Subsection 64.6(2)]. Plastic foams, including rigid foams (e.g., foam insulation) and flexible foams (e.g., carpet underpadding) a) Plastic foams containing CFC s – prohibited b) Flexible plastic foam containing HCFCs – prohibited c) Plastic foam or rigid foam manufactured with an HFC listed in Table 4 of Schedule 1 of the ODSHAR was used as a blowing agent, and where the HFC has a global warming potential greater than 150 – prohibited as of January 1, 2021. Rigid foam containing HCFCs other than HCFC-22, HCFC-141b and HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020.This type of product cannot be imported if containing any CFC [ODSHAR, subsection 13(1)]; or any flexible plastic foam for which an HCFC was used as a foaming agent [ODSHAR, section 41]. This type of product can be imported in pressurized containers containing any HCFC in rigid foam other than HCFC-22, HCFC-141b and HCFC-142b [ODSHAR, paragraph 42(2)(f)]. \"Polyol\" (manufacture or importation) containing HCFC other than HCFC-22, HCFC-141b and HCFC-142b – exempted, or an HFC A polyol is a mixture of polyalcohol, which is one component of a two component system used to manufacture polyurethane foams in which HCFCs or HFCs are used as foaming agents. The polyol mixture is considered a product containing or designed to contain ODS or HFCs. This type of mixture is a polyurethane prepolymer. The importation and manufacture of polyol containing an HCFC other than HCFC-22, HCFC-141b and HCFC-142b are not controlled in Canada until January 1, 2020. However, the importation of HCFC-141b, the only HCFC used in the manufacture of polyol, is prohibited for that purpose. After January 1, 2020, it is prohibited to import a product that contains or is designed to contain any HCFC [ODSHAR, paragraph 43(1)]. The importation and manufacture of polyol containing an HFC listed in Table 4 of Schedule 1 of the ODSHAR used as a blowing agent, and where the HFC has a global warming potential greater than 150 is prohibited as of January 1, 2021. Protective sprays for documents containing: a) CFC s – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 c) HFCs – restricted as of January 1, 2019. Sometimes placing a photographic print or a film negative against a glass surface can produce a rainbow effect. To prevent this, the print or the negative is sprayed with a protective coating which separates the film from the glass just enough to prevent the effect. It provides a very fine and uniform aerosol and it does not react with the photographic emulsion. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any 2 kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(c)] until its exemption end on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019, but the prohibition does not apply to pressurized containers that contain a document preservation agent (exception under the ODSAHR, paragraph 64.6(2)(c)). Refrigerant R-412A and refrigerant R-509A: The import of pressurized containers containing these two products is allowed [ODSHAR, paragraphs 42(2)(g) and 42(2)(h)] until their exemption ends on January 1, 2020 [ODSHAR, subsection 43(1)]. Domestic and commercial refrigeration and air conditioning/heat pump equipment containing or designed to contain: a) CFC s – prohibited b) HCFC-22, HCFC-141b and HCFC-142b – prohibited c) HCFCs other than HCFC-22, HCFC-141b and HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 d) HFCs used as a refrigerant – restricted. Used refrigeration equipment (for example refrigerators, freezers, dehumidifiers, water coolers, ice machines, air conditioning and heat pump units) may have a compressor containing CFCs. Even if the compressor has been emptied of the CFCs, the compressor is still designed to contain CFCs. Therefore, the importation of this equipment is prohibited [ODSHAR, subsection 13(1)]. If the products contain or are designed to contain CFCs that are personal or household effects and are intended for the importer’s personal use only, then their importation is allowed [ODSHAR, paragraph 13(2)(c)]. If the products contain or are designed to contain HFCs, depending on the date and the global warming potential of the HFC, certain types of equipment will be prohibited, as listed in Schedule 1.1 if the ODSHAR, unless it is destined for residential use and is a personal effect of the importer [ODSHAR, subsections 64(1) and (2)]. Automobile and truck air conditioning units (whether or not incorporated in vehicles) containing or designed to contain CFC s - prohibited Car compressors from used cars often contain CFCs. Even if the compressor has been emptied of the CFCs, the compressor is still designed to contain CFCs. Therefore, the importation of the equipment is prohibited [ODSHAR, subsection 13(1)]. Exempted: a) products that contain or are designed to contain CFCs that are imported and that are personal or household effects and intended for the importer's personal use only [ODSHAR, paragraph 13(2)(c)]; b) aircraft, ships or any vehicle manufactured before January 1, 1999 [ODSHAR, paragraph 13(2)(b)]. Automobiles equipped with air conditioning systems containing or designed to contain an HFC – 2021 and subsequent model years Beginning with the 2021 model year, it is prohibited for any person to import an automobile equipped with an air-conditioning system that contains or is designed to contain an HFC that is set out in Table 4 of Schedule 1 and is to be used as a refrigerant if the global warming potential of the refrigerant used in that system is greater than 150 [ODSHAR subsection 64.4(3)]. This prohibition does not apply if the automobile is destined for the the importer’s personal use [ODSHAR subsection 64.4(3)]. Signal horns containing: a) CFCs – prohibited b) 2 kg or less of any HCFC – prohibited c) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. d) HFCs used as a propellant – restricted. Signal horns operate by using a pressurized gas. They are sold through safety supply companies for use by workers in hazardous locations such as isolated spaces, factory floors, and docking yards. Signal horns are also sold through boating supply companies as emergency boat or fog horns. Pocket-and purse-size devices are sold at the retail level as personal distress signals and for protection against threatening animals. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)] or 2 kg or less of any HCFC [ODSHAR, subsection 42(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019. Spinnerette lubricant or cleaning agent used in the manufacture of synthetic fibers containing: a) CFCs – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020. A spinnerette is a special form of extrusion head for producing fibers. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(b)] until its exemption ends on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC, where the HFC is used as a propellant and has a global warming potential greater than 150, are prohibited as of January 1, 2019, but the prohibition does not apply to pressurized containers that contain a spinneret lubricant or cleaning agent used in the manufacture of synthetic fibers (exception under the ODSAHR, paragraph 64.6(2)(b)). Total flooding system containing: a) 2 kg or less of any HCFC for residential use – prohibited; b) more than 2 kg of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020; c) halons for use in aircraft or military ships or military vehicles – exempted; d) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b for non-residential use (fire extinguishing) – exempted. A total flooding system releases an extinguishing agent (gas, foam) into a confined space to extinguish a fire within that space. This type of system is also designated as Total Flooding Extinguishing System or Total Flooding Fixed System. Total flooding systems are mainly used in computer room or where sensitive instruments are used. The importation of a total flooding system, if it contains halons, is authorized only in cases where the equipment is to be used in aircraft or military ships or military vehicles. In such cases, the container serves not only to transport or store the controlled substance but is an integral part of its use, such that the entire system is considered a product containing or designed to contain ODS [ODSHAR, paragraph 13(2)(a)]. Fire extinguishing systems in a pressurized container containing 2 kg or less of an HCFC other than HCFC-22, HCFC-141b or HCFC-142b for non-residential applications are exempted and can be imported [ODSHAR, paragraph 42(2)(d)]. The import of fire extinguishing systems containing HCFC for residential applications is prohibited if they are pressurized containers that contain 2 kg or less of any HCFC [ODSHAR, subsection 42(1)]. Wasp, hornet or bear spray containing: a) CFC s – prohibited b) HCFCs other than HCFC-22, HCFC-141b or HCFC-142b – allowed until December 31, 2019, and prohibited as of January 1, 2020 c) HFCs used as a propellant – restricted. This type of spray cannot be imported in pressurized containers containing any CFC [ODSHAR, subsection 13(1)]. This type of spray can be imported in pressurized containers containing 2 kg or less of any HCFC other than HCFC-22, HCFC-141b or HCFC-142b [ODSHAR, paragraph 42(2)(e)] until its exemption end on January 1, 2020 [ODSHAR, subsection 43(1)]. Pressurized containers containing 2kg or less of an HFC where the HFC is used as a propellant and has a global warming potential greater than 150 are prohibited as of January 1, 2019.\nAppendix D Example: Content of Permit Issued for HCFCs by Environment and Climate Change Canada Reference: ODSHAR-PER-YY-0XX Company name Contact name Title of contact person Address City, Province Postal Code Permit to Import Hydrochlorofluorocarbons (HCFCs) Pursuant to Section 69 of the Ozone depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 In response to your Application for a Permit to Import a Substance on Schedule 1 , dated DATE, I authorize COMPANY NAME to import for USE (IF APPLICABLE) the following calculated level of virgin hydrochlorofluorocarbons from the United States of America for the year 20XX: Controlled substance: HCFC-22 Quantity: XX kg ODP: XX Calculated level: XX kg The permit is in effect as of today and will end on December 31, 2019. The issuance of this permit is accompanied by certain obligations and requirements. Please read the attachment for more details. A permit issued under the Ozone-depleting Substances and Halocarbon Alternatives Regulations does not remove or override a person's or company's obligation to comply with other legislation in Canada. If you have any questions concerning the Ozone-depleting Substances Regulations and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Director's name and signature Director Chemicals Production Division Environment Canada On behalf of the Minister of the Environment Attachment Example: Content of HCFC Allowance Issued by Environment and Climate Change Canada Reference: ODSHAR-ALL-HCFC-19-00001 Company name Contact name Title of contact person Address City, Province Postal Code Consumption Allowance of Hydrochlorofluorocarbons (HCFCs) Pursuant to subsection 55(3) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 . The purpose of this letter is to inform COMPANY NAME of its consumption allowance for HCFCs for the calendar year 2017. According to the Ozone-depleting Substances and Halocarbon Alternatives Regulations that came into force on December 29, 2016, the annual consumption allowances for 2017 are calculated based on the HCFC consumption allowance granted for 2014 for the cooling sector multiplied by 28.57%. The consumption allowance for COMPANY NAME in 2017 has been calculated to be: XX ODP-kg According to subsection 38(1) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , HCFCs imported under a consumption allowance must be used or sold as a refrigerant or as a fire-extinguishing agent or be exported. According to section 39, any HCFC that is imported for use as a refrigerant must be stored in a refillable container. According to subsection 55(2) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , permanent and temporary transfers that have been approved by the Minister will be subtracted or added, as the case may be, for the purpose of calculating a person's consumption allowance of HCFCs. According to subsection 38(2) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , as of January 1, 2020, only HCFC-123 to be used or sold as a refrigerant or to be exported can be imported with a consumption allowance. As of January 1, 2030, no person shall import any HCFC with a consumption allowance. If you have any questions concerning the Ozone-depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Director's name and signature Director Chemicals Production Division Environment Canada On behalf of the Minister of the Environment Attachment Example: Content of HFC Allowance Issued by Environment and Climate Change Canada Reference: ODSHAR-ALL-HFC-19-00001 Company name Contact name Title of contact person Address City, Province Postal Code Consumption Allowance for Hydrofluorocarbons (HFCs) Pursuant to section 65.06 of the Ozone-depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 The purpose of this letter is to inform COMPANY of its consumption allowance for HFCs for the calendar year 2019. According to the Regulations Amending the Ozone-depleting Substances and Halocarbon Alternatives Regulations that came into force on April 16, 2018, the annual consumption allowance for each company for 2019 is calculated by reducing their base consumption by 10%. The consumption allowance for COMPANY in 2019 has been calculated to be: X tonnes of CO 2 equivalent According to section 64.3, any HFC that is imported for use as a refrigerant must be stored in a refillable container. According to subsection 65.06(3) of the Ozone-depleting Substances and Halocarbon Alternatives Regulations , permanent and temporary transfers that have been approved by the Minister will be subtracted or added, as the case may be, for the purpose of calculating a person’s consumption allowance of HFCs. If you have any questions concerning the Ozone‑depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Nicole Folliet Directrice / Director Division de la production des produits chimiques / Chemical Production Division Environnement Canada / Environment Canada Au nom de la ministre de l’Environnement / On behalf of the Minister of the Environment Example: Content of Permit for HFCs Issued by Environment and Climate Change Canada Reference: ODSHAR-PER-YY-0XX Company name Contact name Title of contact person Address City, Province Postal Code Permit to import Hydrofluorocarbons (HFCs) Pursuant to Section 69 of the Ozone‑depleting Substances and Halocarbon Alternatives Regulations of the Canadian Environmental Protection Act, 1999 In response to your Application for a Permit to Import a Substance on Schedule 1 , dated July 25, 2018, I authorize Arkema Canada Inc. to import the following quantity of virgin hydrofluorocarbon from France for the year 2018: Substance Quantity HFC-134a 7 000 kg HFC-125 35 200 kg HFC-143a 41 600 kg The permit is in effect as of today and will expire on December 31, 2018. The issuance of this permit is accompanied by certain obligations and requirements. Please read the attachment for more details. A permit issued under the Ozone-depleting Substances and Halocarbon Alternatives Regulations does not remove or override a person's or company's obligation to comply with other legislation in Canada. If you have any questions concerning the Ozone-depleting Substances and Halocarbon Alternatives Regulations , please contact ec.gestionhalocarbureshalocarbonsmanagement.ec@canada.ca . Nicole Folliet Directrice / Director Division de la production des produits chimiques / Chemical Production Division Environnement Canada / Environment Canada Au nom de la ministre de l’Environnement / On behalf of the Minister of the Environment", + "history": "", + "last_amended": "2019-11-01", + "current_to": "2019-11-01", + "citation": "Memorandum D19-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html" + }, + { + "id": "dmemo-D19-7-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-2", + "marginal_note": "References", + "part": "Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances", + "division": "", + "heading": "", + "text": "Issuing Office Other Government Departments Programs Unit Program Policy and Management Division Commercial Program Directorate Headquarters File 68464 Legislative references Canada Border Services Agency Act Customs Act Canadian Environment Protection Act, 1999 Ozone-depleting Substances and Halocarbon Alternatives Regulations Reporting of Exported Goods Regulations Other references D17-1-4 , D17-1-21 , D22-1-1 Superseded memorandum D: D19-7-2 dated April 25, 2017", + "history": "", + "last_amended": "2019-11-01", + "current_to": "2019-11-01", + "citation": "Memorandum D19-7-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-2-eng.html" + }, + { + "id": "dmemo-D19-7-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-3", + "marginal_note": "Legislation", + "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material", + "division": "", + "heading": "", + "text": "Canada Border Services Agency Act – Subsections 5(1) and 5(2)\nCustoms Act – Sections 12, 95, 99, 101, and 107\nReporting of Exported Goods Regulations\nCanadian Environmental Protection Act, 1999 – Sections 185.(1) and 190\nCross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations – Subsections 26(1)(a), 26(1)(o), 26(1)(p), 14(1)(a),14(1)(n), 14(1)(o), 48(a), 48(g) and 48(h)", + "history": "", + "last_amended": "2021-11-29", + "current_to": "2021-11-29", + "citation": "Memorandum D19-7-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html" + }, + { + "id": "dmemo-D19-7-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-3", + "marginal_note": "Guidelines and General Information", + "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material", + "division": "", + "heading": "", + "text": "Definitions\n1. The following definitions apply in the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations ( XBR ) and this memorandum:\n“hazardous waste” means anything that is intended to be disposed of using one of the operations set out in column 2 of Part 1 of Schedule 1 and that:\n- (a) is set out in column 2 of Schedule 6 of the XBR\n- (b) is included in at least one of classes 2 to 6, 8 or 9 of the Transportation of Dangerous Goods Regulations\n- (c) contains a substance set out in column 3 of Schedule 7 that is in concentration equal to or greater than the concentration set out in column 4 of that Schedule\n- (d) produces a leachate athat contains an environmentally hazardous constituent set out in column 3 of Schedule 2 that is in a concentration equal to or greater than the concentration set out in column 4 of that Schedule\n- (e) is set out in column 2 of Schedule 8, is pure or is the only active ingredient, and is unused\n“waste considered hazardous for export” means anything that is to be disposed of using one of the operations set out in Schedule 1, even if it is not hazardous waste within the meaning of subsection 2(1), is considered to be hazardous waste for the purposes of Division 8 of Part 7 and Part 10 of the Act and these Regulations if it is to be exported to a country of import or conveyed in transit through a country and\n- (a) it is defined as, or considered to be, hazardous under the legislation of the country of import or a country of transit\n- (b) its importation is prohibited under the legislation of the country of import or\n- (c) it is one of the hazardous wastes referred to in Article 1, subparagraph 1(a) of the Convention or one of the other wastes referred to in Article 1, paragraph 2 of the Convention — as amended from time to time, to the extent that the amendments are binding on Canada — and the country of import is a party to the Convention\n“hazardous recyclable material” means anything that is intended to be recycled using one of the operations set out in column 2 of Part 2 of Schedule 1 and that:\n- (a) is set out in column 2 of Schedule 5;\n- (b) is included in at least one of classes 2 to 6, 8 or 9 of the (c) is set out in column 3 of Schedule 7 in a concentration equal to or greater than the applicable concentration set out in column 4 of that Schedule; Transportation of Dangerous Goods Regulations\n- (c) is set out in column 3 of Schedule 7 in a concentration equal to or greater than the applicable concentration set out in column 4 of that Schedule;\n- (d) produces a leachate that contains an environmentally hazardous constituent set out in column 3 of Schedule 2 that is in a concentration equal to or greater than the concentration set out in column 4 of that Schedule; or\n- (e) is set out in column 3 of Schedule 8, is pure or is the only active ingredient, and is unused.\n“recyclable material considered hazardous for export” means anything that is to be recycled using one of the operations set out in Schedule 2, even if it is not hazardous recyclable material within the meaning of subsection 4(1), is considered to be hazardous recyclable material for the purposes of Division 8 of Part 7 and Part 10 of the Act and these Regulations if it is to be exported to a country of import or conveyed in transit through a country and\n- (a) it is defined as, or considered to be, hazardous under the legislation of the country of import or a country of transit\n- (b) its importation is prohibited under the legislation of the country of import or\n- (c) it is one of the hazardous wastes referred to in Article 1, subparagraph 1(a) of the Convention or one of the other wastes referred to in Article 1, paragraph 2 of the Convention — as amended from time to time, to the extent that the amendments are binding on Canada — and the country of import is a party to the Convention\n2. For the purpose of this memorandum, safety marking of hazardous waste and hazardous recyclable materials can be expected to be found on certain “means of containment or means of transport,” where the following definitions apply:\n“means of containment” means a container or packaging, or any part of a means of transport that is or may be used to contain goods\n“means of transport” means a road or railway vehicle, aircraft, ship, pipeline or any other contrivance that is or may be used to transport persons or goods\nGeneral\n3. The main purpose of the XBR is to protect the environment and health of Canadians from the risks posed by the import, export and transit of hazardous waste and hazardous material. The XBR supports Canada’s international waste and material obligations. Additionally, the XBR assists in ensuring that the transboundary movement of hazardous waste or hazardous recyclable material entering into, leaving or passing through Canada can be properly tracked and controlled by ECCC (the competent authority) with the assistance of the CBSA and other governmental agencies accordingly to their respective mandates.\n4. Hazardous waste and hazardous recyclable material are substances or material that can pose potential risks to Canada's health and the environment. Some examples include residues from industrial operations, manufacturing processing plants and hospitals or obsolete materials such as waste lubricants and pesticides.\n5. Hazardous wastes and hazardous recyclable materials are any solid, liquid, gas, sludge or paste substance that also exhibits certain hazardous characteristics such as being toxic, corrosive or flammable. Due to the dangerous properties of these materials, special recycling and disposal operations must be undertaken at authorized facilities to ensure their environmentally sound management and the continued protection of health and environment. Essentially:\n- (a) hazardous wastes are hazardous substances or material intended for disposal;\n- (b) hazardous recyclable materials are hazardous substances or materials destined for recycling.\nNOTE: Please refer to the Definitions section of this Memorandum for a definition of “waste considered hazardous for export” and “recyclable material considered hazardous for export.”\n6. Non hazardous waste or recyclable material (e.g. plastics) can be considered hazardous under the XBR if exported to or transiting through a country that defines it hazardous under their national legislation (controls or prohibits its importation). For example, some Southeast Asian countries have recently returned Canadian shipments containing contaminated plastics as these materials are controlled under their national legislation. The XBR applies to these materials when they are exported to these countries (e.g., a valid Canadian export permit is required).\nNote: If you are uncertain whether the country of import controls or prohibits the import of waste or recyclable material, please consult with ECCC (see contact information in paragraph 51 of this Memorandum) to find out whether a permit is required.\nClasses of Hazardous Wastes and Hazardous Recyclable Materials\n7. The official definitions as well as the Schedules listed can be found within the text of the XBR.\n8. The Transportation of Dangerous Goods Act, 1992 , and its associated Regulations control nine classes of dangerous goods, only seven of which apply to wastes and recyclable materials:\n- Class 2: Gases\n- Class 3: Flammable Liquids\n- Class 4: Flammable Solids; Substances Liable to Spontaneous Combustion; Substances that, on contact with Water, Emit Flammable Gases ( Water-Reactive Substances)\n- Class 5: Oxidizing Substances and Organic Peroxides\n- Class 6: Toxic and Infectious Substances\n- Class 8: Corrosives\n- Class 9: Miscellaneous Products, Substances or Organisms\n- Class 1 (Explosives) and Class 7 (Radioactive as per TDGR ) dangerous goods are not wastes by definition under the XBR . Information on customs control of explosives and radioactive goods can be found in Memorandum D19-6-1 , Administration of the Explosives Act and Memorandum D19-2-1 , Administration of the Nuclear Safety and Control Act .\n9. The term safety mark includes a design, symbol, device, sign, label, placard, letter, word, number or abbreviation, or any combination of these things that is to be displayed:\n- (a) on dangerous goods, on means of containment or transport used in handling, offering for transport or transporting dangerous goods, or at facilities used in those activities and\n- (b) to show the nature of the danger or to indicate compliance with the safety standards prescribed for the means of containment or transport or the facilities\n10. Part 4 of the Transportation of Dangerous Goods Regulations require that, where applicable, all imports, exports and in transit shipments of hazardous wastes and hazardous recyclable materials must bear the safety marks in the form of placards and labels. The Transportation of Dangerous Goods Regulations require that placards be located on the means of containment at a place, where they are visible and legible. Hence, they are commonly applied to each side and each end of any means of containment used to transport hazardous wastes or hazardous recyclable materials. For more information regarding requirements under the Transportation of Dangerous Goods Regulations , please refer to the Memorandum D19-13-5 , Transportation of Dangerous Goods . Any questions with respect to the application of safety marks should be directed to the Canadian Transport Emergency Centre (CANUTEC), part of Transport Canada.\n11. Class 9 hazardous recyclable materials that are leachate toxic or environmentally hazardous (subject to subsections 2.43(b)(iv) and 2.43(b)(v) respectively of the Transportation of Dangerous Goods Regulations ) are not required to be placarded according to Transport Canada.\nDocumentation Requirements\n12. The XRB requires that all persons wishing to move hazardous wastes or hazardous recyclable materials across the Canadian border must notify ECCC in advance of the intended shipment by a process called notification. The notification serves as the application for an export, import or transit permit. For details concerning the notification process, refer to the ECCC , Managing and Reducing Waste Web page.\n13. All shipments of hazardous waste and hazardous recyclable material (with the exception of those transported by rail – see paragraph 21) crossing the Canadian border must be accompanied by two documents:\n- (a) permit (e.g. export, import, or transit) and\n- (b) movement document.\nPermit\n14. A permit is issued by ECCC upon completion of the notification review and receipt of the approval in writing from the competent authorities for the jurisdiction of destination and/or transit, if applicable.\n15. The permit specifies:\n- (a) the types and volumes of hazardous wastes or hazardous recyclable materials approved\n- (b) the valid dates within which waste/recyclable can be shipped (shipments must take place within the valid dates indicated)\n- (c) which authorized carriers may transport the hazardous wastes and hazardous recyclable materials\n- (d) the border crossings where the shipments of hazardous waste and hazardous recyclable materials can go through and\n- (e) a single notification number from the same waste exporter or importer\n16. The permit is normally valid for up to one year upon being issued and is site-to-site specific.\nMovement Document\n17. On September 24, 2019 , ECCC implemented the new movement tracking module in the Canadian Notice and Movement Tracking System ( CNMTS ). As of October 31, 2021 , the usage of the CNMTS is mandatory.\n18. A movement document (original or a copy) must accompany all hazardous waste and hazardous recyclable materials imported into, exported from, and transiting through Canada, including transits through the United States at the time of exit and re-entering into Canada. The movement document provides detailed information on:\n- (a) the types and quantities of hazardous wastes/hazardous recyclable materials being shipped\n- (b) a record of the specific companies or individuals involved in the shipment and\n- (c) information on the treatment, storage, and/or disposal of the hazardous wastes or hazardous recyclable material when they reach the intended consignee/receiver\n19. At the time when the shipment reaches the border, part A and relevant sections of part B of the movement document must be completed.\nPermit of Equivalent Level of Environmental Safety (PELES)\n20. Section 190 of Canadian Environment Protection Act, 1999 (CEPA, 1999) authorizes the issuance of a permit of equivalent level of environmental safety (PELES), which may be used to obtain a variance from the XBR under specific conditions. Variances must be consistent under Canada's international obligations, and must provide an equivalent level of environmental safety. They are issued on a case-by-case basis in accordance with objective criteria set by ECCC . PELES may be issued by ECCC on various activities involving hazardous waste and hazardous recyclable material that may change specific conditions of the permit or the movement document. Any questions relating to PELES should be directed to ECCC regional offices regional offices .\nRail Transportation\n21. It is important to remember that:\n- (a) for shipments entering Canada, it is the responsibility of the importer or customs broker to submit a copy of the permit and copy of the movement document to the CBSA using the Integrated Import Declaration ( IID ), Service Options 911 and 927, or (only when IID cannot be transmitted) a paper release on Minimum Documentation ( RMD ) can be utilized to release these shipments; please refer to paragraph 41 (a) and 42 of the Memorandum D17-1-4, Release of Commercial Goods ;\n- Note: Shipments of hazardous waste and hazardous recyclable materials transported by rail are not eligible for Pre-Arrival Review System (PARS) EDI or paper release service options. RMD EDI is also not permitted.\n- (b) in the case of hazardous waste and/or hazardous recyclable material leaving Canada (export or in-transit), if applicable, it is the responsibility of the exporter or custom service provider to provide the required documents to the CBSA prior to the exportation of the goods and within prescribed timeframes.\nReporting to Canada Border Services Agency Offices\n22. For shipments of hazardous waste and hazardous recyclable material that are imported, exported or which transit through Canada as well as Canada-to-Canada transits (i.e. passing through the United States), the importer, exporter, customs broker, custom service provider, or an authorized carrier must provide to the CBSA , within prescribed timeframes, copies of the movement document and permit, plus attachments as applicable.\n23. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4, Release of Commercial Goods .\n24. Please refer to the Reporting of Exported Goods Regulations for specific time frames for reporting at the CBSA export reporting offices.\n25. Shipments of hazardous waste and hazardous recyclable material imported, exported or in transit through Canada will not be allowed to proceed until the following documents have been provided to the CBSA :\n- (a) a copy of the movement document, indicating the receiving authorized site information, the quantity of hazardous waste or hazardous recyclable material shipped as well as the signature of the exporter or foreign exporter in part A and the signature of the authorized carrier in part B and\n- (b) a copy of the permit for imports, exports and shipments in transit\n26. Authorized carriers must retain permits and movement documents (original or copy) throughout the movement of the shipment.\n27. Exporters of hazardous waste and/or hazardous recyclable material have an option to provide the required documentation to the CBSA by email, only when the place of exit identified on the Permit and Movement Document is listed on the CBSA Directory of offices that offer E-Longroom -Export services .\n28. For more information on Submitting export documents using the Electronic Longroom , please refer to the CBSA website Export commercial goods .\n30. If required documents related to the hazardous waste or hazardous recyclable material entering or exiting Canada have not been provided to the CBSA, or information on required documents is not correct or missing, a penalty may be issued by the CBSA for not providing the required other government department ( OGD ) documents or for not providing the required OGD information before the goods are released. For more information, consult the CBSA Administrative Monetary Penalty System ( AMPS ) Web page , or Memorandum D22-1-1, Administrative Monetary Penalty System .\nImplementation of the CBSA Single Window Initiative (SWI)\n31. On March 29, 2015, the CBSA implemented the SWI Integrated Import Declaration ( IID ) release service option that allows importers and customs brokers (must be registered with the CBSA ) to submit and obtain electronic release for goods also regulated by other departments and agencies.\n32. The IID must include the following information:\n- (a) Movement Document Number\n- (b) Permit number (Notice number)\n- (c) Intended use code and\n- (d) Generator and receiver information.\n33. Permits and movement documents may now be submitted via the Document Imaging Functionality (Service Option 927).\n34. Border services officer will verify the content of both documents to ensure that data elements match.\n35. Shipments will be released only when all IID information is correct and complete, and the border service officer, upon visual examination of the shipment, is satisfied that it complies with the import requirements.\n36. ECCC will receive the IID information upon release of each shipment.\n37. For more information on the SWI, please refer to the CBSA Web site – Single Window Initiative . The Chapter 23 of the SWI IID Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information. Appendix B3.1 of the ECCRD's Chapter 23 includes a list of required data elements.\nExclusions from the requirements under the XBR\n38. The import requirements set out in the XBR do not apply to the Department of National Defence (DND) under certain circumstances. DND is required to notify ECCC of an intended import of hazardous waste or hazardous recyclable material and receive a permit. They are, however, exempt from the need to complete and carry a movement document as well as from providing the CBSA with copies of the permit and movement document at the time of report as set out in section 12 of the Customs Act . This exemption applies when:\n- (a) DND generates the hazardous waste or hazardous recyclable material in the course of an operation conducted by it outside of Canada\n- (b) the hazardous waste or hazardous recyclable material is transported from the site of operation to a defence establishment and\n- (c) the hazardous waste or hazardous recyclable material is transported under the sole direction or control of the Minister of National Defence\n39. The following waste and substances are not considered hazardous wastes or hazardous recyclable materials when:\n- (a) exported, imported or conveyed in transit in a quantity of less than 5 kg or 5 L per shipment or, in the case of mercury, in a quantity of less than 50 mL per shipment, other than anything that is included in Class 6.2 of the Transportation of Dangerous Goods Regulations, such as - infectious substances\n- (b) that remains in a container that is to be transported after the contents of that container have been removed to the maximum extent feasible and before the container is either refilled or cleaned of its residual contents;\n- (c) collected from households in the course of regular municipal waste collection services\n- (d) that is personal or household resultingwaste of the individual who transports it; or\n- (e) that is generated from the normal operations of a ship and whose discharge is authorized under the Canada Shipping Act , 2001.\n- NOTE 1: If the shipment of waste described above contains products or substances regulated by other government departments, it must comply with the governing legislation and regulations. For example: the importation of less than 5 kg of contaminated soil is excluded from the XBR but is regulated by the Canadian Food Inspection Agency ( CFIA ).\n- NOTE 2: The exclusions listed in paragraph 39 above, do not apply in a case of export to a country that is a party to the Basel Convention. Please ensure that when exporting waste collected from households to verify whether the country of import restricts or prohibits its importation. If in doubt, contact ECCC (see paragraph 32).\n- NOTE 3: Other exclusions may apply. If in doubt, please contact ECCC (see paragraph 51).\nReturn of Hazardous Wastes or Hazardous Recyclable Materials\n40. For shipments of hazardous waste or hazardous recyclable material that are not accepted by the disposal/recycling facility in the country of import, the Canadian exporter is to notify the director, Waste Reduction and Management Division, at the address provided in paragraph 51 of this memorandum and must make necessary arrangements for its return to Canada. The return of shipments not accepted by the disposal/recycling facility is considered a separate export or import and is subject to specific notification and permitting requirements.\n41. Procedures to follow for importers/exporters in such instances can be found in Part 5 of the XBR .\n42. Shipments that cannot be disposed of or recycled as intended at the receiving authorized recycling/disposal facility that was named in the original permit need to be returned to the original shipping site in the country of departure. These return shipments require an export or import permit for the purposes of a return and are tracked by ECCC through a new separate movement document to ensure they are returned to the original Canadian exporter or the foreign exporter as the case may be. Therefore, authorized carriers will provide the CBSA , either when entering or exiting Canada, photocopies of:\n- (a) the movement document and\n- (b) the export or import permit for the purpose of a return\n43. Border services officers will review the content of both documents and will follow existing procedures for processing imports or exports of hazardous waste shipments.\nEmergencies\nIncidents involving leaks or spills of hazardous wastes or hazardous recyclable materials should be reported immediately to the Canadian Transport Emergency Centre (CANUTEC) at 1-888-CAN-UTEC (226-8832), 613-996-6666 or *666 on a cellular phone.\n44. The CBSA can obtain additional information on dealing with emergencies involving hazardous waste or hazardous recyclable materials by contacting the Canadian Transport Emergency Centre (CANUTEC) at 613-992-4624 . CANUTEC is a national advisory service provided by Transport Canada to assist in handling dangerous goods emergencies.\n45. Emergencies involving hazardous waste or hazardous recyclable material should also be reported to the nearest ECCC regional or district office .\nCompliance and Enforcement\n46. The XBR are made under the Canadian Environment Protection Act, 1999 . Therefore, ECC C enforcement officers will, when verifying compliance with the Regulations, apply the Canadian Environmental Protection Act: compliance and enforcement policy . The Policy sets out the range of possible enforcement responses to alleged violations. Following an inspection or investigation, when an enforcement officer discovers an alleged violation, the officer would choose the appropriate enforcement action based on the Policy.\nPenalties\n47. The courts may impose penalties in accordance with the fine scheme specified in Canadian Environment Protection Act, 1999 , in sections 272, 273 and 276.\nECCC Administrative Monetary Penalties ( AMP s) under the Environmental Violations Administrative Monetary Penalties Act\n48. The Environmental Violations Administrative Monetary Penalties Regulations identify provisions for which administrative monetary penalties (AMPs) may be issued for non-compliance with the Canadian Environmental Protection Act and the Regulations under this Act, including the Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations .\nCBSA Administrative Monetary Penalty System ( AMPS )\n49. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\n50. More information concerning AMPS can be found on the CBSA Web site , or by consulting the Memorandum D22-1-1, Administrative Monetary Penalty System .\nAdditional Information\n51. Questions on the admissibility of any shipment of hazardous waste or hazardous recyclable material and for additional information regarding the requirements of the Canadian Environmental Protection Act, 1999 , the XBR made under that Act or how the Act and Regulations pertain to hazardous waste or hazardous recyclable material, carriers, importers and exporters, contact Waste Reduction and Management Division, ECCC , at :\nEnvironment and Climate Change Canada Waste Reduction and Management Division Place Vincent Massey 351 St. Joseph Boulevard, 9 th floor Gatineau QC K1A 0H3 Telephone: 1-844-524-5295 E-mail: dm-md@ec.gc.ca\n52. For more information regarding the CBSA ’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064; long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2021-11-29", + "current_to": "2021-11-29", + "citation": "Memorandum D19-7-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html" + }, + { + "id": "dmemo-D19-7-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-3", + "marginal_note": "References", + "part": "Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material", + "division": "", + "heading": "", + "text": "Issuing office Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file 68462 Legislative references Cross-border Movement of Hazardous Waste and Hazardous Recyclable Material Regulations Canada Border Services Agency Act Customs Act Canadian Environment Protection Act, 1999 Reporting of Exported Goods Regulations Transportation Dangerous Goods Act, 1992 Other references D17-1-4 , D19-2-1 , D19-6-1 , D19-13-5 , D20-1-1, D22-1-1 Superseded memorandum D D19-7-3, August 17, 2020", + "history": "", + "last_amended": "2021-11-29", + "current_to": "2021-11-29", + "citation": "Memorandum D19-7-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-3-eng.html" + }, + { + "id": "dmemo-D19-7-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-4", + "marginal_note": "Legislation", + "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment", + "division": "", + "heading": "", + "text": "Canada Border Services Agency Act – Sections 5(1) and 5(2)\nCustoms Act – Sections 12, 31, 99, 101, and 107\nCanadian Environmental Protection Act, 1999 (CEPA) – Sections 153, 154 and 155\nOn-Road Vehicle and Engine Emission Regulations – Sections 39 - 42.1\nOff-road Compression-Ignition (Mobile and Stationary) and Large Spark-Ignition Engine Emission Regulations – Sections 44 - 48\nOff-Road Small Spark-Ignition Engine Emission Regulations – Sections 19 - 22\nMarine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations – Sections 37 - 39\nPassenger Automobile and Light Truck Greenhouse Gas Emission Regulations – Refer to applicable sections in On-Road Vehicle and Engine Emission Regulations\nHeavy–duty Vehicle and Engine Greenhouse Gas Emission Regulations – Refer to applicable sections in On-Road Vehicle and Engine Emission Regulations", + "history": "", + "last_amended": "2023-03-06", + "current_to": "2023-03-06", + "citation": "Memorandum D19-7-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html" + }, + { + "id": "dmemo-D19-7-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-4", + "marginal_note": "Guidelines and general information", + "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purpose of this memorandum, the following definitions are used:\nEngine: Means any prescribed internal combustion engine, but does not include (a) an engine designed to propel an aircraft as defined in subsection 3(1) of the Aeronautics Act ; (b) an engine designed to propel rolling stock as defined in section 6 of the Canada Transportation Act ; or (c) a marine compression-ignition engine that is rated at 37 kW or more and is designed to propel a vessel.\nVehicle: Means any prescribed self-propelled vehicle, but does not include (a) an aircraft as defined in subsection 3(1) of the Aeronautics Act ; (b) rolling stock as defined in section 6 of the Canada Transportation Act ; or (c) a vessel that is fitted, for the purpose of propulsion, with a marine compression-ignition engine that is rated at 37 kW or more.\nVessel: Means any prescribed boat, ship or craft designed, used or capable of being used solely or partly for navigation in, on, through or immediately above water.\nMachine: Means anything, including a vehicle, device, appliance or implement, powered by a prescribed engine.\nEquipment: Means any prescribed equipment that is designed for use in or on a vehicle or engine.\nCompany: Means a person who: (a) is engaged in the business of manufacturing vehicles, engines or equipment in Canada; (b) is engaged in the business of selling to other persons, for the purpose of resale by those persons, vehicles, engines or equipment obtained directly from a person described in paragraph (a) or the agent of such a person; or (c) imports any vehicle, engine or equipment into Canada for the purpose of sale.\n2. For further definitions and detailed description of the regulated engines, vehicles, vessels and machines, please refer to section 1 of the following regulations:\n- (a) On-Road Vehicle and Engine Emission Regulations ;\n- (b) Off-road Compression-Ignition (Mobile and Stationary) and Large Spark-Ignition Engine Emission Regulations; ;\n- (c) Off-Road Small Spark-Ignition Engine Emission Regulations ;\n- (d) Marine Spark-Ignition Engine, Vessel and Off-Road Recreational Vehicle Emission Regulations ;\n- (e) Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations ,\n- (f) Heavy–duty Vehicle and Engine Greenhouse Gas Emission Regulations or\n- (g) Section 149 of the Canadian Environmental Protection Act, 1999 ( CEPA ).\nRequirements under the engine, vehicle, vessel and machine emission regulations\n3. Regulations listed in paragraph 2 apply to all companies in the business of manufacturing, distributing or importing (new or used) prescribed classes of engines, vehicles, vessels, machines or equipment for sale, and to all persons who import them for their own use.\n4. The regulations require importers to submit importation declarations to ECCC , as follows:\n- (a) For all commercial importation pursuant to subsection 153(1) of CEPA , the regulations set out the information that must be contained in the declaration and do not prescribe a specific form. The information contained in the declaration can be provided in any format, as long as the prescribed information is included in a signed declaration that is submitted to ECCC , in most cases, before importation. Please refer to the above regulations for more information on importation declarations to be submitted to ECCC . Note : Importers that import a high volume of goods regulated under the instruments in paragraph 2 in a calendar year may provide the importation information on a periodic basis (i.e. bulk declarations) rather than for each importation event (i.e. transactional declarations). The volume threshold varies depending on the regulations. If choosing this option, a company must send a notice to ECCC to inform its intention to use bulk declarations prior to first importation during the applicable calendar year. The company must later provide the information required in an importation declaration to ECCC for all the products imported during the specified period. The Off-Road Small Spark-Ignition Engine Emission Regulations requires all imports under these regulations to be reported on or before February 1 of the calendar year following the calendar year during which the importation occurred. This does not require sending a notice to ECCC of their plan to import. Alternatively, individuals may submit information about importation of regulated products through the CBSA ’s Single Window Initiative ( SWI ). If you choose this option, you do not need to submit a separate declaration to ECCC (i.e. transactional or bulk). Note several of the ECCC regulations have annual reports, distinct from importation declarations, which need to be submitted after the regulated products are imported. For importation of incomplete vehicles or engines pursuant to subsection 153(2) of CEPA , a company must submit to ECCC a declaration that contains the information referenced in the applicable regulations along with, in most cases, both statements: i. from the manufacturer stating that, when the engine or the main assembly of the vehicle, vessel or machine is completed in accordance with instructions provided by the manufacturer, the engine, vehicle, vessel or machine will conform to the standards prescribed under the regulations; and ii. from the company stating that the engine, vehicle, vessel or machine will be completed in accordance with the instructions provided by the manufacturer. SWI provides means to meet this requirement for incomplete vehicles or engines by selecting the appropriate affirmation statement of compliance. The importer must be able to comply with the necessary administrative requirements such as evidence of conformity, notice of defects and annual reports, as specified in the regulations. Please note that, it is the responsibility of the importer to ensure that the product meets all applicable requirements.\n- (b) For personal importations pursuant to section 154 of CEPA, a person importing engines, vehicles, vessels or machines for their own use is not considered to be a company for the purpose of the regulations. However, there are regulatory requirements that must be met, which may include the submission of importation declarations directly to ECCC. The engines, vehicles, vessels and machines must also meet the applicable standards and bear prescribed labels. Please refer to the above regulations for further details.\n5. In accordance with sections 153 and 154 of the Canadian Environmental Protection Act, 1999 , no company or person shall import any engine, vehicle, vessel, machine or equipment unless:\n- (a) the engine, vehicle, vessel, machine or equipment conforms to the prescribed standards;\n- (b) evidence of such conformity has been obtained and produced in the prescribed form and manner;\n- (c) prescribed information relating to standards for emissions from the engine, vehicle, vessel, machine or equipment has been submitted;\n- (d) information is marked on the engine, vehicle, vessel, machine or equipment in accordance with the regulations;\n- (e) if required by the regulations, prescribed documentation or accessories accompany the engine, vehicle, vessel, machine or equipment;\n- (f) prescribed information relating to the operation or use of the engine, vehicle, vessel, machine or equipment is disseminated in the prescribed form and manner;\n- (g) records are maintained and furnished in the prescribed form and manner in relation to the design, manufacture, testing and field performance of the engine, vehicle, vessel, machine or equipment; and\n- (h) in the case of engines, machines and equipment, the company maintains a registration system in the prescribed form and manner.\n6. The import requirements apply to the following regulated engines, vehicles, vessels, machines and equipment:\n- (a) light-duty vehicles;\n- (b) light light-duty trucks and heavy light-duty trucks;\n- (c) medium-duty passenger vehicles;\n- (d) class 2B and class 3 vehicles;\n- (e) heavy-duty vehicles;\n- (f) heavy-duty engines;\n- (g) on-road motorcycles;\n- (h) passenger automobiles;\n- (i) light trucks;\n- (j) vocational vehicles;\n- (k) on-road tractors and trailers;\n- (l) heavy-duty incomplete vehicles;\n- (m) off-road mobile and stationary compression-ignition engines and machines equipped with such engines;\n- (n) off-road small spark-ignition engines rated up to 30 kW (40hp) and machines equipped with such engines;\n- (o) off-road large spark-ignition engines rated more than 19 kW (25hp) and machines equipped with such engines;\n- (p) spark-ignited outboard engines, inboard engines and personal watercraft engines;\n- (q) a vessel, in which a fuel line or fuel tank is installed to supply a prescribed engine;\n- (r) snowmobiles, all-terrain vehicles, utility vehicles, and off-road motorcycles; and\n- (s) incomplete engines and vehicles of the aforementioned regulated classes of vehicles and engines.\n7. The implementation of the SWI enables importers to satisfy ECCC ’s requirements to file an importation declaration by integrating the declaration with other data submissions required by the CBSA and other participating government agencies (PGAs), through a single electronic portal utilizing the Integrated Import Declaration (IID). For additional information on the benefits of using SWI , please refer to the paragraph Implementation of the CBSA SWI below.\nExceptions\n8. According to subsection 155(1) of CEPA , sections 153 and 154 do not apply in respect of the importation of any engine, vehicle, vessel, machine or equipment if:\n- (a) the company or person importing the vehicle, engine, vessel, machine or equipment makes a declaration to ECCC that the engine, vessel, machine or equipment will be used in Canada solely for purposes of exhibition, demonstration, evaluation or testing;\n- (b) the vehicle, engine, vessel, machine or equipment is in transit through Canada and is accompanied by written evidence establishing that the engine, vehicle, vessel, machine or equipment will not be sold or used in Canada; or\n- (c) the vehicle, engine, vessel, machine or equipment is being imported exclusively for use by a visitor to Canada or by a person passing through Canada to another country.\nRoles and responsibilities of the Canada CBSA\n9. The CBSA assists ECCC in administering CEPA 1999 and its regulations as they relate to the commercial and non-commercial importation of engines, vehicles, vessels, machines and equipment.\n10. The CBSA may detain engines, vehicles, vessels, machines and equipment under the authority of the Customs Act and refer them to ECCC for an examination or enforcement action either as a result of an ECCC request or when the border services officers find/determine suspected contraventions of CEPA 1999 and its regulations.\nRoles and responsibilities of ECCC\n11. ECCC is responsible for the administration and enforcement of all ECCC legislation.\n12. ECCC may identify to the CBSA certain goods that may contravene ECCC legislation or pose a potential risk to human health or to the environment. ECCC may request the CBSA to detain these goods at the time of importation.\n13. ECCC enforcement officers may examine goods detained by the CBSA , review documentation related to the detained goods, and, when applicable or necessary, administer penalties under CEPA 1999. Please refer to the Penalties section of this document.\nImplementation of the CBSA SWI\n14. On March 29, 2015 , the CBSA SWI launched a new release service option ( IID service option 911) that allows importers and customs brokers (must be registered with the CBSA ) to submit and obtain electronic release for goods regulated by PGA s.\n15. As of March 23, 2017 , importers of engines, vehicles, vessels, machines and equipment have an option to submit release requests to the CBSA electronically by using an IID . The data elements required in the IID vary depending on the prescribed product(s) being imported and the applicable regulations. All of the data elements (optional, conditional, and mandatory) included in the IID for the importation of engines, vehicles, vessels, machines, and equipment can be found in the Appendix B3.4 of the SWI IID Electronic Commerce Client Requirements Document ( ECCRD ) .\n16. ECCC will receive the IID information at the time of release of each shipment. For more information about the SWI , please refer to the CBSA website Single Window Initiative . The SWI IID ECCRD provides technical and system requirements information.\nUsing the CBSA SWI\n17. When a SWI submission is received by the CBSA , the CBSA will transmit applicable data elements directly to the ECCC for their review and retention. This allows ECCC to receive the data in real time, allowing the department to engage with stakeholders as needed.\n18. If importers use the SWI and complete all of the required fields accurately, they will not have to submit transactional or bulk importation declarations to ECCC , i.e., using the SWI will reduce the number of paper declarations to be submitted to ECCC and will facilitate and simplify compliance with regulatory requirements.\n19. SWI also provides the added benefit of reducing the effort to produce mandatory annual reports required for certain regulations. The SWI optional data elements can be used to assist with the completion of ECCC ’s annual reporting requirements. This means that, if importers choose to provide information in those optional fields of the SWI , they will still have to provide an annual report to ECCC ; however, the required data will be more easily accessible (e.g., data dump). Otherwise, importers would have to collect this information long after the importation has occurred.\nPenalties\nAdministrative monetary penalty system ( AMPS )\n20. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1 Administrative Monetary Penalty System for details.\nPenalties under canadian environmental protection act ( CEPA )\n21. The Environmental Violations Administrative Monetary Penalties Regulations (AMPs Regulations) designate violations under CEPA , and associated regulations, that may be enforced by means of an AMP . The AMP s Regulations also specify the method used to calculate the amount of an AMP , including baseline penalty amounts for different types of violations and violators, and aggravating factors that, if applicable, increase the amount of the penalty.\n22. For information on operational aspects of the AMP s regime, please refer to “ Policy Framework of the Administrative Monetary Penalty System at Environment and Climate Change Canada to Implement the Environmental Violations Administrative Monetary Penalties Act ”.\n23. The following table represents the monetary penalty regime under the Environmental Enforcement Act that amends the fines, sentencing provisions and enforcement tools of six acts administered by ECCC , including CEPA .\nFine Regime under the Environmental Enforcement Act Offender Type of Offence Summary Indictment Minimum Maximum Minimum Maximum Individuals Most serious offences $5 000 $300 000 $15 000 $1 M Other offences N/A $25 000 N/A $100 000 Small Corporations & Ships under 7500 t Most serious offences $25 000 $2 M $75 000 $4 M Other offences N/A $50 000 N/A $250 000 Corporations & Ships over 7500 t Most serious offences $100 000 $4 M $500 000 $6 M Other offences N/A $250 000 N/A $500 000\n24. The courts may impose penalties in accordance with the penalty regime specified in CEPA , section 272 and onwards.\nAdditional information\n25. For further information concerning import requirements under the CEPA 1999 and its regulations, please contact the Transportation Division, Environment and Climate Change Canada at infovehiculeetmoteur-vehicleandengineinfo@ec.gc.ca or 1-844-454-9017 .\n26. For more information regarding the CBSA ’s programs and services, please contact the Border Information Service (BIS) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .", + "history": "", + "last_amended": "2023-03-06", + "current_to": "2023-03-06", + "citation": "Memorandum D19-7-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html" + }, + { + "id": "dmemo-D19-7-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-7-4", + "marginal_note": "References", + "part": "Importation of Engines, Vehicles, Vessels, Machines and Equipment", + "division": "", + "heading": "", + "text": "Issuing office Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file TBD Legislative references Canada Border Services Agency Act , Customs Act Canadian Environment Protection Act, 1999 Other references D22-1-1 Superseded memorandum D D19-7-4 dated November 29, 2019", + "history": "", + "last_amended": "2023-03-06", + "current_to": "2023-03-06", + "citation": "Memorandum D19-7-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-7-4-eng.html" + }, + { + "id": "dmemo-D19-8-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-8-5", + "marginal_note": "Legislation", + "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations", + "division": "", + "heading": "", + "text": "- Agriculture and Agri-food Administrative Monetary Penalties Act – subsection 7(2), sections 22 and 26\n- Agriculture and Agri-food Administrative Monetary Penalties Regulations – schedule 1\n- Canada Border Services Agency Act – paragraphs 2(b), 5(1) and 5(2)\n- Customs Act – sections/subsections/paragraphs 7.1, 12, 31, 32.2, 36(2), 99(1), 101, and 107\n- Customs Tariff – tariff classifications for prohibited species are found in Chapter 3\n- Fisheries Act – paragraphs 4.1, 43(1)(n) and (o)(ii) and 43(3), sections 78-79.6\n- Aquatic Invasive Species Regulations (AISR) – sections 1, 6, 11-17, 13(2), Schedule, Part 2, Column 4\n- Health of Animals Act – sections 15-18\n- Health of Animals Regulations – sections 190-195\n- Plant Protection Act – sections 7, 8\n- Plant Protection Regulations – sections 38, 39, 42\n- Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act – subsection 6(1)\n- Wild Animal and Plant Trade Regulations – subsection 5(a) and Schedule II\n- Fishery (General) Regulations – sections 52 and 56\n- Freshwater Fish Regulation of British Columbia – section 3\n- Saskatchewan Fishery Regulation, 1995 – subsection 9(3)\n- The Fisheries Regulations of Saskatchewan – subsection 88(3) and section 88.1\n- Manitoba Fishery Regulations, 1987 – section 6.1\n- Fishing Licensing Regulation of Manitoba – subsection 3(1)\n- Ontario Fishery Regulations, 2007 (OFR’s) – subsection 6(2)\n- Fish Licensing of Ontario – sections 34.1 and 34.2\n- Quebec Fishery Regulations, 1990 – section 19\n- Fisheries (Alberta) Act of Alberta– subsection 12(1)\n- Wild Life Regulations of Newfoundland and Labrador – section 86", + "history": "", + "last_amended": "2019-05-30", + "current_to": "2019-05-30", + "citation": "Memorandum D19-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html" + }, + { + "id": "dmemo-D19-8-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-8-5", + "marginal_note": "Guidelines and General Information", + "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations", + "division": "", + "heading": "", + "text": "1. The Aquatic Invasive Species Regulations (AISR) provide a suite of regulatory tools under the federal Fisheries Act to prevent the introduction of aquatic invasive species into Canadian waters and to control and manage their establishment and spread, if introduced.\n2. Fisheries and Oceans Canada (DFO), in partnership with the provinces and territories, is responsible for administration and enforcement.\n3. The Canada Border Services Agency (CBSA) assists with the enforcement of import prohibitions listed in Column 4 of Part 2 of the Schedule to the Regulations. Import prohibitions currently apply to four species of Asian carps and two species of mussels. These species are not permitted to enter Canada unless certain conditions (described in paragraphs 7 to 9 below) are met. It is the responsibility of importers and the public to check the latest versions of the Regulations on the Justice Laws website for updates to the list of prohibited species in the Schedule.\n4. Section 6 of the AISR and section 101 of the Customs Act provide the authority for CBSA officers to detain and refer to DFO officers or provincial enforcement authorities any aquatic species suspected to be uneviscerated Asian carps or live or dead Zebra or Quagga mussels unless certain exemptions to the import prohibitions apply (detailed in sections 11 to 17 of the AISR ). In addition, subsections 15 (1) and 15(2) of the Health of Animals Act provide the CBSA with the authority to prohibit entry of any aquatic animal species, including certain Asian carp species, unless the importer has met the Canadian Food Inspection Agency (CFIA) import requirements. Species regulated by both DFO and CFIA cannot be imported unless both DFO and CFIA import requirements are met.\n5. Part 2 of the Schedule of the AISR also lists numerous species for which possession, transport and/or release is prohibited in certain areas of Canada. In addition, a number of provinces and territories have legislation prohibiting possession and transport of aquatic invasive species. A significant number of the species listed in the AISR Part 2 of the Schedule and listed by the provinces and/or territories can be found in the aquarium and water garden trade. It is the responsibility of importers to become familiar with the federal and provincial / territorial legislation respecting aquatic invasive species. Should the CBSA encounter any listed aquatic invasive species in or destined for the areas where they are prohibited, DFO or provincial/territorial authorities will be notified.\nCommercial Importation\n6. The importation into Canada of live or dead, uneviscerated Asian carps and live or dead mussels of the species listed in the table below for any use (e.g., food, aquarium, aquaculture, bait) is prohibited . The prohibition also applies to genetic material capable of propagating the species (e.g., fertilized eggs), and applies to shipments moving in-transit through Canada.\nCommon Name Scientific Name Grass carp Ctenopharyngodon idella Bighead carp Hypophthalmichthys nobilis Silver carp Hypophthalmichthys molitrix Black carp Mylopharyngodon piceus Zebra mussel Dreissena polymorpha Quagga mussel Dreissena bugensis\n- Note: The Asian carp species listed above can be imported as long as they are dead and eviscerated (\"eviscerated\", in relation to a finfish, means that the internal organs, excluding the brain and gills, have been removed, Reference: section 190, Health of Animals Regulations ); however, the importer must ensure that Canadian Food Inspection Agency (CFIA) requirements are met. CFIA requirements can be found on the CFIA 's Automated Import Reference System (AIRS) ) .\n7. Exemptions to the above prohibitions and permit requirements are provided in sections 11 to 17 of the AISR and include importation for scientific and educational purposes with the applicable permits (as listed in subsection 13(2) of the AISR ).\n8. Importers seeking an exemption under subparagraphs 13(1)(a)(i) to (iii) of the AISR should obtain information on the application process for the necessary permits by contacting the Introductions and Transfers Committee in the province or territory representing the aquatic organisms' final destination. Contacts for each province and territory are available on the DFO website . An importer of these species who has obtained a permit must have the permit available to present at the border along with the required CFIA documentation in case of a request by CBSA , CFIA , DFO or provincial/territorial enforcement officials.\n9. Zebra and Quagga mussels are prohibited from importation intentionally or inadvertently, as hitchhikers. Commercial boat haulers and importers are responsible for ensuring that the boats, trailers, vessels, vehicles, construction equipment, and other conveyances and equipment being imported are free of the mussel species listed in the AISR . Any watercraft or equipment that comes from an infested lake or river probably has attached mussels and requires measures to ensure that it is mussel-free. The AISR do not apply to ballast water and sediments for persons referred to in the Ballast Water Control and Management Regulations . In addition, biofouling of vessels more than 24 meters in length is not regulated under the AISR . It is also the importer’s responsibility to know the applicable provincial and territorial aquatic invasive species laws.\n- Note: The import prohibition on Zebra and Quagga mussels applies whether the animals are alive or dead, and to any genetic material capable of propagating the species.\n10. Importers are reminded of the requirement under section 7.1 of the Customs Act that information reported to the CBSA must be true, accurate and complete. There are thousands of aquatic species that are imported into Canada in the aquarium, water garden and pet trade, as live fish and seafood, and for research, stocking, aquaculture, bait, and other purposes. Because a large number of these species are prohibited, restricted, or regulated, it is necessary to include the scientific or taxonomic name for each species imported to enable an admissibility determination by the CBSA and other government departments that prohibit, control or regulate the importation of aquatic species. Scientific names are recognized internationally and are the only commodity descriptions that can satisfy the requirement for accurate and complete information for animal and plant commodities.\n11. Under the Health of Animals Regulations there are specific information requirements that must be met for importation, including the scientific or taxonomic names for finfish, crustaceans, and molluscs. Consequently, importers must declare scientific names of all imported aquatic species in the commodity description field of Form CI1, Canada Customs Invoice or the commercial invoice, either electronic or paper as per the instructions in Memorandum D1-4-1 , CBSA Invoice Requirements , and/or in accordance with the technical requirements, specifications and procedures for electronic data interchange (EDI) as set out in Chapter 16 of the Electronic Commerce Client Requirements Document (ECCRD). In addition to taxonomic names, importers must declare the number of aquatic animals being imported, the life stage, the countr(y)ies in which the aquatic animals were born or where the germplasm came from, and whether the animals are from captivity or the wild.\n12. The Harmonized System (HS) classifications for live or dead, whole, uneviscerated carps are the same for all carp genera and species described in the Customs Tariff under HS 0301.93 (live), HS 0302.73 (dead, fresh), and HS 0303.25 (dead, frozen) [Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idella, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)]. Some of these species, specifically live or dead, uneviscerated Asian carp – Ctenopharyngodon idella, Hypophthalmichthys spp. and Mylopharyngodon piceus) are prohibited, whereas others are permitted to be imported live or dead, uneviscerated into Canada as long as they meet CFIA import requirements – e.g., Cyprinus carpio, Common Carp. Note that one of the species under the classification for live carps, the Crucian carp or Carassius carassius, is prohibited from live possession, transportation, and release in Manitoba as per Part 2 of the Schedule in the AISR .\n13. It is extremely important to provide the correct HS classification number as well as scientific name for the species being imported to allow the CBSA and other government departments to determine admissibility and specific import requirements for admissibility. Failure to provide an accurate classification and scientific name to the level of species may result in requests for further information and/or Administrative Monetary Penalty System (AMPS) penalties for untrue, inaccurate, or incomplete information (see paragraph 34).\n14. If an importer realizes that the tariff classification, origin, or value for duty of the product imported has been incorrectly declared, he or she is obligated under section 32.2 of the Customs Act to make a correction to the accounting declaration. This is described in Memorandum D11-6-6 , \"Reason to Believe\" and Self-adjustments to Declarations of Origin, Tariff Classification, and Value for Duty .\n15. There are numerous aquatic species import requirements under the Health of Animals Regulations , Part XVI. As a result, the CFIA has added and updated Other Government Department (OGD) extension codes in AIRS ( AIRS codes) for many aquatic species of finfish, molluscs and crustaceans. If an AIRS code for a specific species is associated with a HS code reported in an Electronic Data Interchange (EDI) message, then the scientific name reported to the CBSA on the import declaration must be the same as that reported to the CFIA via the AIRS code. In some cases, AIRS codes have not been assigned to species and importers are required to use a generic AIRS code for ‘other’ species (e.g., 904900 for fish, 900901 for invertebrates). Importers who use these generic AIRS codes must report scientific names on the import declaration to be compliant with the requirements of section 194 of the Health of Animals Regulations. Non-compliant entries could be rejected because of incomplete and inaccurate information. Furthermore, AMPS penalties can be issued for the same reasons at time of importation or post-release .\n16. Importers and the public should also be aware that under the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act , it is illegal to import into Canada any animal or plant that was taken, possessed, distributed or transported in contravention of any law of any foreign state. For example, if a species is listed as an invasive species under a U.S. state law and transportation of that species through that state is prohibited, then it is illegal to import that species into Canada if it is transported through that state.\n17. The following Web sites are sources of scientific names and information on aquatic species:\n- (a) Fish Base ; (b) Sea Life Base ; (c) Mollusca Base ; (d) World Register of Marine Species (WoRMS) ; and (e) Integrated Taxonomic Information System (ITIS) , which identifies Taxonomic Serial Numbers (TSN) for all scientific names in the database.\n18. Importers and customs brokers and service providers can use the table below to flag their systems for prohibited species and for declaration of scientific names and TSNs for dead and eviscerated Asian carp species. The table lists current species prohibited from importation by the AISR .\nCommon Name Scientific Name TSN Grass carp Ctenopharyngodon idella 163537 Bighead carp Hypophthalmichthys nobilis 163692 Silver carp Hypophthalmichthys molitrix 163691 Black carp Mylopharyngodon piceus 639618 Zebra mussel Dreissena polymorpha 81339 Quagga mussel Dreissena bugensis 567514\n19. Further information concerning the release of commercial goods can be found in the Memorandum D17-1-4 , Release of Commercial Goods .\nThe CBSA Single Window Initiative (SWI) – Integrated Import Declaration (IID)\n20. The Integrated Import Declaration (IID), also referred to as service option (SO) 911, is the primary method of obtaining commercial release of regulated goods.\n21. DFO 's Aquatic Invasive Species Program is covered in Appendix B4.2 of the CBSA ’s Electronic Commerce Client Requirements Document (ECCRD) for the IID (Chapter 23). Genus and species name (i.e., scientific name) is one of the mandatory reporting requirements under \"Commodity Characteristics\" for the relevant matching HS codes. Other data requirements include quantity, life stage, sex and intended end use. The IID service option facilitates the reporting of scientific names by separating out aspects of the commodity description. The IID includes options for reporting scientific names in text form and as codes (e.g., taxonomic serial numbers or TSNs). PGA Licenses, Permits, Certificates and Other (LPCO) information can be provided on an IID , and validated by PGAs, prior to arrival of the goods. LPCO information that cannot be dematerialized into IID fields may be submitted as digital images via a parallel transmission channel called the Document Image Functionality (DIF), which is SO 927.\n22. For more information on the IID , please refer to the CBSA website . Chapter 23 of the Electronic Commerce Client Requirements Document (ECCRD) provides technical and system requirements information. Appendix B of the ECCRD includes a list of required data elements for all PGAs. HS Code matching criteria tables for DFO can be found in the ECCRD and on the CBSA ’s website .\nTravellers, Recreational Boaters and Float Plane Pilots\n23. As Zebra and Quagga mussels are prohibited entry into Canada, all boats, trailers, vehicles, and other conveyances (excluding vessels longer than 24 m, as described in paragraph 9 of this memorandum), must be free of mussels, alive or dead. There is an exemption provided for boat travel across transboundary waters already infested with Zebra and Quagga mussels in Quebec and in Ontario as follows: (a) the transboundary waters in Ontario, downstream of the bridge crossing the Pigeon River located at 48°00' 05.1\" N 89°35' 06.8\" W; (b) the boundary waters of the Canadian Great Lakes and connecting waterways, between the location of the bridge and the boundary between Ontario and Quebec; and (c) the boundary and transboundary waters in Quebec. Importation overland of Zebra and Quagga mussels is prohibited across Canada.\n24. Travellers towing or transporting boats at all border crossings in Canada must ensure that boats and water-related equipment are free of Zebra and Quagga mussels before entering Canada. This is done by ensuring boats and equipment are cleaned of aquatic plants, animals, mud and debris; drained of water; and dry upon arrival at the border crossing. In some provinces/territories there are legal requirements pertaining to watercraft being cleaned, drained, and dry and in some cases decontaminated. It is the traveller’s responsibility to know the applicable provincial and territorial aquatic invasive species laws.\n25. Recreational boaters on the water must ensure that their boats are not moving from infested waters into Canada, with the exception of those areas identified in paragraph 24, and that their boats are not infested with mussels. For information on current Zebra and Quagga mussel distribution and contaminated water bodies, consult the United States Geological Survey Map of Current Zebra and Quagga Mussel Sightings Distribution , or provincial or federal authorities (see Appendix). When reporting to the Telephone Reporting Centre (TRC) ( Memorandum D2-5-12 , Telephone Reporting for General Aviation and Private Boats ) and moving across borders to areas other than those detailed in paragraph 24 above, boaters must take measures to ensure their boats are free of Zebra and Quagga mussels and inform the CBSA that the boats are compliant. This applies also to all CANPASS and NEXUS members, and non-compliance may result in membership suspension or cancellation. If boaters require assistance to become compliant, they must contact the relevant federal or provincial authorities (see Appendix ).\n26. Float planes can also harbor Zebra or Quagga mussels, or their larvae, either directly attached to the hull; on aquatic vegetation and organic debris entangled in rudders, wheels or lines; or in standing water within the floats. Therefore, float plane pilots need to make sure that their float planes have been cleaned of all aquatic vegetation and debris and attached mussels, and that the floats are completely drained and dried as much as possible before departing an infested water body (see paragraph 26 for information on infested water bodies). Similar to the requirement for boaters in paragraph 26 above, pilots calling in to the TRC must inform the CBSA that the float planes moving between freshwater bodies are compliant. If pilots require assistance to become compliant, they must contact the relevant provincial or federal authorities (see Appendix ).\n27. When boats, trailers, vehicles, and conveyances arriving at the border are suspected to be contaminated with mussels, enforcement authorities will be notified to inspect and/or decontaminate the equipment. The CBSA may communicate or relay directions or instructions by enforcement authorities to travellers requiring them to take their equipment to watercraft inspection stations within Canada. Watercraft inspection stations must be approved for mussel removal by DFO and/or provincial or territorial authorities. If decontamination is not operationally feasible at time of importation, travellers' equipment may be held and turned over to provincial authorities for a quarantine period, or refused entry by enforcement authorities and directed to a decontamination station in the U.S. before returning to Canada.\n- Note: A car wash is not an approved method of decontaminating an infested boat as the water temperatures are not high enough to kill Zebra and Quagga mussels. Failure to kill mussels can result in spreading them to the facility’s infrastructure, to municipal infrastructure or to a water body through a drainage system, such as a storm drain. Diseases, such as whirling disease, could be spread to new watersheds via the use of car washes. Instead decontamination must take place on land and in a location that ensures water and material being removed does not drain into a water body or drainage system such as a storm sewer or roadside ditch.\nDetention/Abandonment/Disposal\n28. Goods and conveyances detained for non-compliance with the AISR and/or CFIA legislation will be documented on Form BSF156, Food, Plant and Animal (FPA) Interception Receipt. Under the AISR , the importer or person in possession or care and control of the goods or conveyances will be given the original copy of the receipt. The importer or person in care and control will be advised that they have 40 days in which to obtain release of the goods (48 hours if the goods are perishable); otherwise the goods will be forfeited under the Customs Act and transferred into the custody of DFO or provincial/territorial authorities. If goods are non-compliant with CFIA legislation, they will be ordered removed or seized and disposed of in accordance with the legislation that controls, regulates or prohibits the importation of the commodity.\n29. In the case of commercial goods that are detained, Form K26, Notice of Detention will also be issued and the accounting package presented for release of the goods will be rejected. The Form K26 will be referenced with the cargo control document number.\n30. If the commercial goods detained for non-compliance with the AISR make up only part of a shipment, they may be separated from the shipment through a Form A10, Cargo Control Abstract process. An abstract must be prepared for each portion of the shipment requiring separate acquittal. The entire quantity shown on the carrier's original cargo control document must be accounted for on multiple Cargo Control Abstracts. Separation is authorized at the discretion of the border services officer.\n31. Importers will be responsible for all expenses incurred in the disposal of abandoned or forfeited goods.\nPenalty Information / Seizures\n32. The penalty provisions of the Fisheries Act are described in sections 78 to 79.6. DFO and designated provincial/territorial officers are responsible for the enforcement of the AISR and Fisheries Act. A violation of the AISR prohibitions (sections 6, 7, and 8) is an offence under section 78 of the Fisheries Act. An offence is punishable on summary conviction and liable, for a first offence, to a fine not exceeding one hundred thousand dollars and, for any subsequent offence, to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding one year. Seizures and penalties for infractions under the Customs Act , such as smuggling and incorrect description, may also apply for goods prohibited under the AISR .\n33. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties against commercial entities for non-compliance with the Customs Act , the Customs Tariff and the Regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. If prescribed documentation has not been presented to the CBSA with the release request, a penalty may be issued by the CBSA for not providing required permits or information, or for making false declarations, before the goods are released. AMPS penalties may also be applied post-release . Please refer to Memorandum D22-1-1 , Administrative Monetary Penalty System for details.\n34. The CBSA uses the Agriculture and Agri-food Administrative Monetary Penalties (AAAMPs) regime to issue warnings or penalties to travellers for non-compliance with the CFIA 's Agri-Food legislation. An AAAMP may be issued when a person has failed to present a food, plant and animal (FPA) product to an inspector or failed to import properly food, plant and animal products.\n35. Boaters and fishers crossing the border should be aware that if they try to bring bait into Canada without declaring it and presenting the necessary import permit and Zoosanitary certificate, the bait will be seized and a warning or penalty under the AAAMP s regime may be applicable. In addition, each province/territory may have specific prohibitions or legislation pertaining to the importation of bait. It is the traveller’s responsibility to know the applicable provincial and territorial laws.\n36. If a traveller arrives at the border with a watercraft – visibly contaminated with organic materials, such as soil, mud, plant debris, seeds, mussels, or snails – or if there is standing water in the watercraft, which can harbour microscopic mussel larvae and aquatic disease organisms, a warning or penalty under the AAAMP s regime may be applicable and the CBSA can refuse entry of the watercraft.\nAdditional Information\n37. Contact information for the regional offices of DFO /provinces/territories as well as provincial boat inspection programs, aquatic invasive species hotlines, and general inquiries about aquatic invasive species can be found in the Appendix.\n38. For more information regarding the CBSA ’s programs and services, please contact the CBSA Border Information Service (BIS) line. You can access BIS toll-free throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 ( long-distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8 a.m. to 4 p.m. local time.", + "history": "", + "last_amended": "2019-05-30", + "current_to": "2019-05-30", + "citation": "Memorandum D19-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html" + }, + { + "id": "dmemo-D19-8-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-8-5", + "marginal_note": "Appendix", + "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations", + "division": "", + "heading": "", + "text": "Provincial Watercraft Inspection Programs and Stations and Aquatic Invasive Species Hotlines and Contacts\nFor travellers, recreational boaters and pilots who are crossing the border and are concerned about inadvertently transporting Zebra or Quagga mussels or other aquatic invasive species, please contact the appropriate federal, provincial or territorial watercraft inspection program or AIS hotline for more information or to coordinate an inspection. For those provinces/territories that do not have watercraft inspection programs or AIS hotlines, 'general inquiry' contact information provided below provides additional information on AIS and what you can do to help stop the spread.\n- British Columbia Freshwater Species – Conservation Officer Hotline 1-877-952-7277 or COS.Aquatic.Invasive.Species@gov.bc.ca Marine Species – DFO Pacific Region: 1-888-356-7525 or aispacific@dfo-mpo.gc.ca Alberta Aquatic Invasive Species Hotline (24/7): 1-855-336-BOAT (2628) or AEP Aquatic Invasive Species Program AEP.AIS@gov.ab.ca Saskatchewan General Inquiries: 1-800-567-4224 or saskatchewan.ca/invasive-species To report an Aquatic Invasive Species: Turn In Poacher Line (24/7): 1-800-667-7561 or SaskTips@gov.sk.ca Manitoba Aquatic Invasive Species Hotline (answered by AIS Specialist; 8:30 AM – 4:30 PM): 1-877-867-2470, or Turn In Poachers line (24/7): 1-800-782-0076, and AIS Specialist: Candace.Parks@gov.mb.ca Ontario General Inquiries: 1-800-563-7711 or www.invadingspecies.com Quebec Turn In Poachers line (24/7, SOS Braconnage) : 1-800-463-2191 or carpes.asiatiques@mffp.gouv.qc.ca QUE_AIS-EAE_QUE@dfo-mpo.gc.ca 1-877-722-4828 New Brunswick DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca DFO Maritimes: 1-888-435-4040 or XMARinvasive@mar.dfo-mpo.gc.ca Nova Scotia General Inquiries: (902) 485-5056 or inland@novascotia.ca DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca DFO Maritimes: 1-888-435-4040 or XMARinvasive@mar.dfo-mpo.gc.ca Newfoundland and Labrador DFO Newfoundland and Labrador Region: 1-855-862-1815 or AIS-EAE.NL@dfo-mpo.gc.ca Prince Edward Island DFO Gulf Region: 1-866-759-6600 or Invaders.glf@dfo-mpo.gc.ca Yukon Territories DFO Pacific Region: 1-888-356-7525 or aispacific@dfo-mpo.gc.ca Northwest Territories DFO Central and Arctic Region: 867-979-8010 or larry.dow@dfo-mpo.gc.ca Nunavut DFO Central and Arctic Region: 867-979-8010 or larry.dow@dfo-mpo.gc.ca", + "history": "", + "last_amended": "2019-05-30", + "current_to": "2019-05-30", + "citation": "Memorandum D19-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html" + }, + { + "id": "dmemo-D19-8-5-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-8-5", + "marginal_note": "References", + "part": "Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations", + "division": "", + "heading": "", + "text": "Issuing office Other Government Department Programs Unit Program & Policy Management Commercial Program Commercial and Trade Branch Headquarters file Legislative references Aquatic Invasive Species Regulations Fisheries Act Canada Border Services Agency Act Customs Act Health of Animals Act Health of Animals Regulations Plant Protection Act Plant Protection Regulations Agriculture and Agri-food Monetary Penalties Act Agriculture and Agri-food Monetary Penalties Regulations Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act Wild Animal and Plant Trade Regulations Ballast Water Control and Management Regulations Canada Shipping Act Other references D1-4-1 , D2-5-12 , D2-6-7 , D11-6-6 , D17-1-4 , D19-1-1 , D19-7-1 , D22-1-1 Superseded memorandum D D19-8-5 dated March 23, 2016", + "history": "", + "last_amended": "2019-05-30", + "current_to": "2019-05-30", + "citation": "Memorandum D19-8-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-8-5-eng.html" + }, + { + "id": "dmemo-D19-9-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "On this page", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links\nUpdates made to this D-memo\nNew information was added regarding the importation of veterinary health products, vaping and nicotine products New information was added regarding the transshipment of Health Canada regulated goods New information was added with regard to Health Canada’s Interim Orders and Urgent Public Health Need importation programs Updated the information with regard to casual importations of fertilizers, pesticides and fertilizer-pesticide combination goods Updated the contact information for the CBSA and Health Canada", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "Definitions", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "For the purpose of this memorandum, the following definitions are used:\nGoods: Defined as drugs, veterinary health products, natural health products, medical devices, consumer products, cosmetics, radiation emitting devices, hazardous products and pest control products. Interim order: Issued by the Minister of Health in exceptional situations where immediate action is required to deal with a significant risk, direct or indirect, to health, safety or the environment, under certain subsections of legislation in order to apply temporary measures or directives. Minister: The Minister of Public Safety Canada administers the, Canada Border Services Agency Act , and associated regulations. The Minister of Health and the Department of Health (\"Health Canada\") administer all Health Canada legislation as listed in the Reference section of this memorandum.\nDrugs, natural health products, veterinary health products and medical devices:\nActive ingredient: means a drug that, when used as a raw material in the fabrication of a drug in dosage form, provides its intended effect. Device: means an instrument, apparatus, contrivance or other similar article, or an in vitro reagent, including a component, part or accessory of any of them, that is manufactured, sold or represented for use in: diagnosing, treating, mitigating or preventing a disease, disorder or abnormal physical state, or any of their symptoms, in human beings or animals, restoring, modifying or correcting the body structure of human beings or animals or the functioning of any part of the bodies of human beings or animals, diagnosing pregnancy in human beings or animals, caring for human beings or animals during pregnancy or at or after the birth of the offspring, including caring for the offspring, or, preventing conception in human beings or animals. It does not include such an instrument, apparatus, contrivance or article, or a component, part or accessory of any of them, that does any of the actions referred to in paragraphs (a) to (e) solely by pharmacological, immunological or metabolic means or solely by chemical means in or on the body of a human being or animal. Drug: includes any substance or mixture of substances manufactured, sold, or represented for use in a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings or animals, b) restoring, correcting or modifying organic functions in human beings or animals, or c) disinfection in premises in which food is manufactured, prepared or kept. Drugs can be for human or veterinary use, include prescription, non-prescription (over-the-counter (OTC)) and controlled drugs. Note: Drugs regulated under the Controlled Drugs and Substances Act , for the purpose of this document, are included in the definition of ‘Drugs’, however, import requirements are covered in Memorandum D19-9-2, Importation and Exportation of Controlled Substances and Precursors . Drug establishment licence ( DEL ): a licence that allows a person to conduct a specified licensable activity (fabricate, package/label, distribute, import, wholesale or test a drug as required under Part C, Division 1A of the Food and Drug Regulations in a building in Canada. A DEL is not required for natural health products. Instead, these products require a site license as per the Natural Health Products Regulations to conduct the activities of fabrication, package/label and import for sale. Drug identification number ( DIN ): is a computer-generated eight digit number assigned by Health Canada to a drug prior to being marketed in Canada. It uniquely identifies all drug products sold in a dosage form in Canada and is located on the label of prescription and over-the-counter drug products that have been evaluated and authorized for sale in Canada. A DIN uniquely identifies the following product characteristics: manufacturer; product name; active ingredient(s); strength(s) of active ingredient(s); pharmaceutical form; route of administration. Drugs for an urgent public health need: Drugs, which are permitted to be imported into Canada to address an urgent public health need. These drugs have been authorized for sale by a foreign regulatory authority (e.g. United States, Switzerland, or the European Union) but are not market authorized for sale in Canada (i.e. no Drug Identification Number ( DIN )). Medical device: means a device within the meaning of the Food and Drugs Act , but does not include any device that is intended for use in relation to animals. Medical devices are classified as Class I, II, III, or IV, depending on their risk level. Medical device establishment licence ( MDEL ): Licence issued to Class I manufacturers as well as importers or distributors of all device classes to permit them to import or distribute a medical device in Canada. Medical device licence ( MDL ): A licence issued to manufacturers authorizing them to import or sell Class II, III, or IV medical devices in Canada. Natural health products: means a substance set out in Schedule 1, or a combination of substances, in which all the medicinal ingredients are substances set out in Schedule 1 of the Natural Health Products Regulations,, a homeopathic medicine or a traditional medicine that is manufactured, sold or represented for use in: the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state or its symptoms in humans; restoring or correcting organic functions in humans; or, modifying organic functions in humans, such as modifying those functions in a manner that maintains or promotes health. Natural health products do not include : substances set out in Schedule 2 of the Natural Health Products Regulations , any combination of substances that includes a substance set out in Schedule 2, or a homeopathic medicine or a traditional medicine that is or includes a substance set out in Schedule 2. Natural product number ( NPN or DIN - HM ): is an eight (8) digit numerical code assigned to each natural health product or homeopathic medicine approved to be marketed under the Natural Health Products Regulations . Non-prescription drugs (also known as over–the-counter drugs): are health products that can be bought without a doctor’s prescription. They are any drug that is not a prescription drug or controlled substance, but are distinguished from natural health products and veterinary health products, which need to meet specific criteria as per their definitions. Prescription drugs: means a drug that is set out in the Prescription Drug List, as amended from time to time, or a drug that is part of a class of drugs that it is included in the Prescription Drug List. Sell: includes (a) offer for sale, expose for sale or have in possession for sale — or distribute to one or more persons, whether or not the distribution is made for consideration, and (b) lease, offer for lease, expose for lease or have in possession for lease. Veterinary health product ( VHP ): means any of the following drugs that is in dosage form and that is not manufactured, sold or represented for use in the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms: a substance set out in Column I of Part 1 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of any substances in which all the medicinal ingredients are substances set out in Column I of Part 1 of that list if that combination is, in respect of each of those substances, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those substances; a homeopathic medicine set out in Column I of Part 2 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of homeopathic medicines set out in Column I of Part 2 of that list if that combination is, in respect of each of those homeopathic medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those homeopathic medicines; and a traditional medicine set out in Column I of Part 3 of List C of the Food and Drug Regulations that is consistent with the descriptive information set out in Columns II to V, or any combination of traditional medicines set out in Column I of Part 3 of that list if that combination is, in respect of each of those traditional medicines, consistent with the descriptive information set out in Columns II and III and the descriptive information set out in Columns IV and V that is, within each of those columns, common to those traditional medicines. These are veterinary drugs in dosage form, containing only substances from List C of the Food and Drug Regulations , which are substances such as: vitamins, minerals, or traditional and homeopathic medicines. They are used to maintain or promote health and welfare of companion animals and certain food-producing animals and are not for use to treat, prevent or cure disease. Site licence ( SL ): a licence issued by Health Canada which provides the licensee authorization to conduct the activities of fabricating, packaging/labelling, and importing natural health products for sale.\nConsumer products, cosmetics, radiation emitting devices and vaping products:\nConsumer product: A product, including its components, parts or accessories that may reasonably be expected to be obtained by an individual to be used for non-commercial purposes, including for domestic, recreational and sports purposes, and includes its packaging. Danger to human health or safety: Any unreasonable hazard, existing or potential, that is posed by a consumer product during or as a result of its normal or foreseeable use and that may reasonably be expected to cause the death of an individual exposed to it or have an adverse effect on that individual’s health, including an injury, whether or not the death or adverse effect occurs immediately after the exposure to the hazard, and includes any exposure to a consumer product that may reasonably be expected to have a chronic adverse effect on human health. Cosmetic: Includes any substance or mixture of substances manufactured, sold or represented for use in cleansing, improving or altering the complexion, skin, hair or teeth, and includes deodorants and perfumes. Radiation emitting device: Any device that is capable of producing and emitting radiation, or any component of or accessory to a device that is capable of producing and emitting radiation. Vaping products: Previously referred to as e-cigarettes and electronic nicotine delivery systems. Vaping products are defined as (a) a device that produces emissions in the form of an aerosol and is intended to be brought to the mouth for inhalation of the aerosol; (b) a device that is designated to be a vaping product by the Vaping Products Labelling and Packaging Regulations ; (c) a part that may be used with those devices; and (d) a substance or mixture of substances, whether or not it contains nicotine, that is intended for use with those devices to produce emissions. It does not include devices and substances or mixtures of substances that are excluded by the regulations, cannabis or cannabis accessories (as defined in subsection 2(1) of the Cannabis Act ), ), tobacco products or their accessories. Includes vaping devices, and their individual parts such as atomizers (heating element) and vaping liquids.\nPest control products:\nPest control product: is (a) A product, an organism or a substance, including a product, an organism or a substance derived through biotechnology, that consists of its active ingredient, formulants and contaminants, and that is manufactured, represented, distributed or used as a means for directly or indirectly controlling, destroying, attracting or repelling a pest or for mitigating or preventing its injurious, noxious or troublesome effects; (b) an active ingredient that is used to manufacture anything described in paragraph (a); or, (c) any other thing that is prescribed to be a pest control product. Note: Pest control products are classified as domestic, commercial, restricted or manufacturing. A pest control product can include a chemical, a device or a microbial agent. Device: An article, an instrument, an apparatus, a contrivance or a gadget. Devices that are contained in Schedule 1 of the Pest Control Products Regulations are subject to registration under the Pest Control Products Act . Microbial agent: A pest control product whose active ingredient is a micro-organism . It includes any metabolites and toxins produced by the micro-organism . Note: A micro-organism is any organism too small to be visible to the naked eye, and includes viruses, bacteria, protozoa, algae, etc., that are represented for or used in controlling pests. Pest control product registration number (PCP Reg. No.): Numerical code assigned to each pest control product approved under the Pest Control Products Act for import, distribution and use. The code consists of up to five digits or five digits with two additional characters at the end (e.g. 12345 or 12345.xx). Research authorization certificate number (RA No.): Alphanumerical code assigned to each Research Authorization Certificate, authorizing specific pest control products for specific research purposes. The code consists of four digits, RA , and then the last two digits of the year issued (e.g. 1234-RA-12). Research Authorization Certificates are issued by Health Canada after review and approval of the appropriate information as outlined in the Pest Control Products Regulations , to conduct research on pest control products in support of registration or amendments to existing registrations. Research notification certificate number (RN No.): Alphanumerical code assigned to each Research Notification Certificate, authorizing specific pest control products for specific research purposes. The code consists of four digits, RN , and then the last two digits of the year issued (e.g. 1234-RN-12). Research Notification Certificates are issued by Health Canada after review and approval of the appropriate information as outlined in the Pest Control Products Regulations , to conduct research on pest control products in support of registration or amendments to existing registrations. RN No.’s are issued for smaller scale research once the applicant notifies Health Canada, for research that does not require a full Research Authorization. Foreign product use ( FPU ) certificate number: Numerical code assigned to each Foreign Product Use Certificate issued according to the Grower Requested Own Use Program, authorizing importation of specific unregistered pest control products for specific agricultural purposes. The code consists of six or seven digits, a dash, then three digits (e.g. 123456-123 or 1234567-123). Scheduled under the Pest Control Products Act: This statement refers to pest control products that are not required to be registered (and as such would not have a PCP Reg. No.) in order to be imported and distributed for sale and use, as they are “are exempt from registration”). For a complete list, please refer to Schedule 2 of the Pest Control Products Regulations.\nHazardous products:\nHazardous product: Any product, mixture, material or substance that is classified in accordance with the Hazardous Products Regulations in a category or subcategory of a physical or a health hazard class listed in Schedule 2 of the Hazardous Products Act. Note: A hazardous product cannot be a(n): “consumer product” as defined under the Canada Consumer Product Safety Act , “pest control product” as defined under the Pest Control Products Act “cosmetic”, “device”, “drug” or “food” as defined under the Food and Drugs Act , nuclear substance, within the meaning of the Nuclear Safety and Control Act , that is radioactive hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal tobacco or a tobacco product as defined under the Tobacco and Vaping Products Act manufactured article explosive as defined under the Explosives Act, wood or product made of wood Label: A group of written, printed or graphic information elements that relate to a hazardous product. Labels are designed to be affixed to, printed on or attached to the hazardous product or the container in which the hazardous product is packaged. Safety data sheet: A document that contains, under the headings that, by virtue of the Hazardous Products Regulations , are required to appear in the document, information about a hazardous product, including information related to the hazards associated with any use, handling or storage of the hazardous product in a work place. HMIRA registry number: An identification number assigned to a hazardous product by Health Canada in the context of the Hazardous Materials Information Review Act to exempt a supplier subject to the Hazardous Products Act from having to disclose confidential business information, such as the chemical name of one or more trade-secret hazardous ingredients, on the safety data sheet or label of the hazardous product. As a replacement for confidential business information, the Hazardous Materials Information Review Act registry number is required to be shown on the safety data sheet of the hazardous product and, for certain claims, on the label of the hazardous product.", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "Guidelines", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "Introduction\nThe CBSA assists Health Canada in administering Health Canada legislation as it relates to the importation of goods at the border.\nRole of the Canada Border Services Agency\n1. The CBSA is not required to verify, validate, stamp, and/or return any permits or licenses for goods on behalf of Health Canada.\n2. The CBSA may detain goods under the authority of the Customs Act and refer them to Health Canada for an admissibility recommendation and disposition decision, either as a result of specific information or in the event that a border services officer finds/determines suspected contraventions of Health Canada’s legislation.\n3. The CBSA , in the case of suspect counterfeit products, works with the rights holder (i.e. an individual who owns a copyright or trademark) where they have filed a Request for Assistance to temporarily detain suspected counterfeit goods at the border to afford the rights holder the opportunity to potentially pursue legal action. For more information about the CBSA’s Intellectual Property Rights Program, please refer to D19-4-3, Copyright, Trademarks and geographical indications . 4. The CBSA ’s enforcement role, on behalf of Health Canada, beyond the initial detention is limited to Customs Act contraventions. In such cases, the CBSA may seize the goods under the Customs Act . Role of Health Canada 5. Health Canada is responsible for the administration and enforcement of all its legislation and regulations. 6. Health Canada will identify to the CBSA certain goods that may contravene Health Canada’s legislation and regulations that pose a potential risk to human health, the safety of Canadians, or to the environment. Health Canada will request that the CBSA to detain these goods at the time of importation. 7. Health Canada’s inspectors may examine, open, test, seize, take photographs and/or sample goods detained by the CBSA and may make copies of any record and/or document related to the detained goods in accordance with the relevant provisions of Health Canada’s legislation and regulations. 8. Health Canada may follow-up with the importer, exporter or person responsible for the imported goods to gather information regarding admissibility and disposition of regulated products in the shipment. 9. Health Canada will provide a recommendation to the CBSA regarding the admissibility of detained goods that are suspected to be in contravention of Health Canada’s legislation and regulations. 10. Health Canada’s inspectors may provide opportunity or order disposition of goods detained by the CBSA in accordance with the relevant provisions of Health Canada’s legislation and regulations that are reasonably believed to be in contravention. Health Canada will inform the CBSA of any processes being pursued, under their legislation and regulations, that may require the goods to be transferred to Health Canada or moved to another storage facility. Role of Importers 11. Importers are responsible for ensuring that all imported commodities are compliant with the requirements of applicable CBSA and Health Canada legislation. 12. Importers must also obtain and have available for examination all required licences, permits, registry numbers, labels, safety data sheets and/or documents as required by the Health Canada legislation. In some circumstances, these documents should accompany the shipment to facilitate the importation. Such documents may include: a copy of the establishment license; a copy of the site license; a No Objection Letter for clinical trial drugs; a Letter of Authorization under the Special Access Program; a Research Authorization or Research Notification Certificate; a Foreign Product Use certificate; or product label. 13. Importers, distributors, suppliers, transporters, manufacturers and/or retailers may obtain more information about Health Canada’s requirements by visiting Health Canada’s website . 14. Importers, and other entities that are recognized as being the “regulated party”, may be held responsible for all costs relating to the movement, destruction, disposal or exportation of goods that Health Canada has deemed inadmissible to Canada. Interim orders ( IO ) 15. Interim Orders are issued by the Minister of Health under exigent circumstances. These orders are specific only to the goods specified in the Interim Order, outline measures and are valid for a limited duration. Upon expiration, they no longer apply and goods will continue to be processed as they were prior to the Interim Order coming into effect. Single window initiative 16. CBSA ’s Single Window Initiative ( SWI ), Integrated Import Declaration ( IID ) release service option ( SO ) 911 allows importers and brokers to submit and obtain electronic release for commercial goods regulated by Participating Government Departments and Agencies. 17. The SWI IID Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Appendix B of the ECCRD includes a list of required data elements for all of Health Canada’s import programs. 18. Health Canada is a participant in the SWI and they have 12 different import programs, which includes: Consumer Products; Human Drugs; Natural Health Products; Controlled Substances and Precursors; Veterinary Drugs; Radiation Emitting Devices; Blood and Blood Components; Cells, Tissues and Organs; Active Pharmaceutical Ingredients; Donor Semen; Medical Devices; and, Pesticides. 19. When an importer or broker utilizes the SWI IID to obtain a release for goods that are regulated by Health Canada, they must submit all required Health Canada data elements or they may be issued an Administrative Monetary Penalty. 20. For more information on the SWI IID , please refer to CBSA ’s website . For further information on release of commercial goods, please refer to D17-1-4 Release of Commercial Goods . Note: Export or in-transit shipments of commercial goods are out of scope for the SWI IID . Transhipments of Health Canada regulated goods Food and Drugs Act 21. Section 38 of the Food and Drugs Act , pertains to the in-transit movement of packaged food, drugs, cosmetics and medical devices that enter Canada for the sole purpose of export and cannot be sold for use or consumption in Canada. 22. Section 38 states that the conditions under which a transhipment is exempt from the Food and Drugs Act : it is manufactured or prepared outside of Canada; it is imported solely for the purpose of export and is not sold for consumption or use in Canada and; it meets any other prescribed requirement. 23. A shipment may be split into multiple shipments for various destinations outside of Canada, but must remain in bond throughout its entire passage through Canada. However, for the exemption to apply, no manufacturing, packaging, labelling, testing or any other manipulation of the goods may be conducted in relation to the shipment while in Canada. 24. There is no exemption from the requirements of the Food and Drugs Act and regulations in instances where a health product is imported into Canada for further manufacturing, packaging (other than break bulk), labelling or testing and then the product is exported. Pest Control Products Regulations 25. Section 3.1(1) of the Pest Control Products Regulations pertains to the in-transit movement of pest control products. If pest control products are moving in-transit through Canada, they are exempt from registration requirements. For pest control products that are not subject to the Transportation of Dangerous Goods Act , specific information must accompany the shipment (outlined in section 3.2 of the Pest Control Products Regulations )) pertaining to: Safety Information Identification Hazard identification Active ingredient First aid measures Firefighting, handling, transport and storage Accidental release, decontamination and safe disposal Toxicological and ecological risk reduction Packaging Storage and transport Importation of drugs (prescription and non-prescription), natural health products, veterinary health products and medical devices for commercial activities under the Food and Drugs Act . Commercial importation of drugs (prescription and non-prescription), natural health products, veterinary health products 26. Health Canada generally considers the following to be examples of commercial importations: An import shipment destined for a retailer, distributor, or other commercial establishment. This includes shipments being sent to independent sales contractors/distributors; to a health care practitioner for use in their practice; or to a qualified investigator of a drug that is to be given to or used to treat a patient or subject in a clinical trial. An import shipment from a single foreign supplier that consists of individually addressed parcels where the importer of record is an individual or company and there is no separate invoice for each of the individually addressed parcels. An import shipment that contains more than a 90-day supply of drugs, natural health products, veterinary health products, or medical devices (e.g. contact lenses) based on their directions for use or reasonable consumption, subject to inspector discretion and enforcement priorities established with the CBSA . An import shipment that is part of a pattern of repeat personal importations of the same drug, natural health product, veterinary health product, medical device to the same importer within a 90-day period, where the total quantity imported in all shipments totals more than a 90-day supply based on its directions for use or reasonable intake, subject to inspector discretion. An import shipment that is accompanied by or associated with materials to be used for advertising or promotion. An import shipment destined for export sale, different requirements apply for transshipments (refer to paragraphs 21-24 of this memo). 27. The Food and Drug Regulations requires that all human and veterinary drugs in finished dosage form, imported for sale, be labelled with a Drug Identification Number ( DIN ). Similarly, all natural health products imported for sale must be labelled with a Natural Product Number ( NPN ) or Homeopathic Medicines Number ( DIN - HM ) in accordance with the Natural Health Products Regulations . 28. Importers of veterinary health products ( VHP s) for sale are required to notify Health Canada prior to import. A Health Canada Notification Number ( NN ) should be referenced on the product. Shipments may be required to be referred to Health Canada for verification of notification. VHP s do not require a Site Licence ( SL ), nor does the importer have to hold a Drug Establishment Licence ( DEL ). 29. Shipments of human drugs and natural health products not available in Canada may be authorized for importation through the Special Access Program or the clinical trial provisions of the Food and Drug Regulations or the Natural Health Products Regulations . Veterinary drugs not available in Canada may be authorized for importation through either the Emergency Drug Release Program ( EDR ) or an Experimental Study Certificate ( ESC ). These shipments of human/vet drugs and NHP s may not be labelled with a DIN / NPN / DIN - HM , but will be accompanied by a Health Canada authorization letter (No Objection Letter, Notice of Authorization, or Letter of Authorization, as appropriate). 30. For human drugs, human drug active ingredients, veterinary drugs, veterinary active pharmaceutical ingredients, and natural health products, importers of commercial shipments must hold aa Drug Establishment Licence ( DEL ) or Site Licence ( SL ) for the activity of importation for the category of drug being imported. The foreign manufacturing site must be listed on the Importer’s DELL . 31. For veterinary active pharmaceutical ingredients on List A, importers of commercial shipments must hold a Drug Establishment Licence ( DEL, ) for the activity of importation for the category of API s set out in List A that are for veterinary use. The foreign manufacturing site must be listed on the Importer’s DEL . These requirements also apply to importation by a pharmacist, a veterinary practitioner or a person who compounds a drug under the supervision of a veterinary practitioner, of an active pharmaceutical ingredient for veterinary use that is for the purpose of compounding, pursuant to a prescription, a drug in dosage form that is not commercially available in Canada, if that ingredient is set out in List A. 32. Importers of ingredients for use in manufacturing veterinary health products or natural health products are not required to have a Drug Establishment Licence ( DEL ) or Site Licence ( SL ) for the activity of importation. 33. Bulk veterinary active ingredients are considered to be drugs in final dosage form when they are intended for direct administration to animals (e.g. topically, in water, in feed) without further compounding by a pharmacist or veterinarian or manufacturing). DIN and DEL requirements apply in these circumstances. 34. The FDR permit importation of certain foreign unauthorized drugs to address an Urgent Public Health Need in Canada , these drugs can be found on the List of Drugs for an Urgent Public Health Need . They do not require a DIN , but they are required to be imported by a DEL holder with the activity of import. The drug must be exported directly from the foreign regulatory authority/foreign country (Only United States, Switzerland or European Union countries) as specified for the drug on the List. 35. Under Section C.01.045 of the Food and Drug Regulations , importation of prescription drugs is restricted to practitioners, drug manufacturers, wholesale druggists or registered pharmacists, or a resident of a foreign country while a visitor in Canada. 36. The CBSA may detain and refer drugs, natural health products, and veterinary health products to Health Canada for an admissibility recommendation when the requirements noted in this section are not suspected to be met. Commercial importation of medical devices 37. The Medical Device Regulations require that Class II, III and IV medical devices have a medical device licence ( MDL ) for each device in order to be imported for sale in Canada. 38. Importers of commercial shipments of medical devices must hold aa Medical Device Establishment Licence ( MDEL ). However, the following are exempt from the requirement of having an MDEL to import medical devices: 39. Retailers, including: Companies that sell medical devices to the end-user (ultimate consumer) for their own personal use; and Canadian manufacturers of Class I medical devices who sell their devices solely to ultimate consumers or end users; Healthcare facilities; Manufacturers of Class II, III or IV medical devices; Manufacturers of Class I devices that import or distribute solely through a person that holds an MDEL ; Importations of a medical device by a person for their own personal use, unless there is evidence that the operation of the device would require assistance of another individual, including a professional, the person’s doctor, or a health practitioner; Establishments that import or sell devices only for use on animals (label of the device must state that it is for use on animals); Dispensers; and, Establishments that only import or sell custom-made devices, medical devices for special access, or, medical devices for investigational testing involving human subjects, such as for clinical trials. Importation of drugs (prescription and non-prescription), natural health products and veterinary health products for personal use under the Food and Drugs Act, . Personal use importation of prescription drugs 40. Health Canada considers a personal importation as an importation by an individual for their own use or for use on a person or animal under their care or guardianship and which does not meet the definition of a commercial importation as set out in paragraph 26 of this memo. 41. Under Section C.01.045 of the Food and Drug Regulations , importation of prescription drugs is restricted to practitioners, drug manufacturers, wholesale druggists or registered pharmacists, or a resident of a foreign country while a visitor in Canada. Note: drugs imported by practitioners for treating patients or animals are not considered to be personal importations but rather commercial importation for sale. Canadian residents 42. Health Canada may exercise enforcement discretion to permit a Canadian returning from abroad to bring with them, on their person, a single course of treatment or a 90-day supply based on the directions for use, whichever is less, of a prescription drug. This discretion is reserved for Canadian residents returning to Canada with prescription drugs, which were dispensed for a treatment prior to leaving Canada, or drugs obtained through a renewed prescription while abroad or filled prescription to treat an illness, injury, or as part of medical care while abroad. 43. Prescription drugs imported, as per paragraph 27 above, must be for the individual's personal use or the use of a person or animal for whom they are responsible and with whom they are travelling. Additionally, all personal importations of prescription drugs must be packaged in the hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains. 44. The CBSA may detain and refer prescription drugs to Health Canada when these conditions are not met. 45. Canadian residents may not import prescription drugs by mail or courier. Non-residents of Canada 46. Visitors to Canada and non-residents arriving from abroad are permitted to import a single course of treatment or a 90-day supply of a prescription drug hand-carried for their personal use or the use of a person or animal under their care and with whom they are travelling. 47. Visitors and non-residents are allowed to import a single course of treatment or a 90-day supply of a prescription drug by mail or courier. 48. All personal importations of prescription drugs must be packaged in the hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains. 49. The CBSA may detain and refer prescription drugs to Health Canada when import requirements are not met. Personal use importation of non-prescription drugs, natural health products, and veterinary health products 50. Residents, non-residents and visitors to Canada can import for their own use or for a person or a companion animal under that individual's care, a single course of treatment or up to a 90-day supply of veterinary health products, natural health products and non-prescription drugs every 90 days. The medication must be packaged in hospital, pharmacy dispensing or retail packaging, or have the original label affixed to it clearly indicating what the product is and what it contains and no indication of sale in Canada, subject to inspector discretion for personal quantity. 51. The CBSA may detain and refer veterinary health products, natural health products and non-prescription drugs to Health Canada when these requirements are not met. Personal use importation of veterinary drugs for food producing animals 52. Personal importation of market authorized veterinary drugs or notified veterinary health products ( VHP s) for food producing animals or animals intended as food (including all horses) is restricted to a single course of treatment or a 90-day supply per animal. 53. For veterinary drugs or veterinary health products ( VHP s) not authorized or notified in Canada, import is restricted to a single course of treatment or a 90-day supply per animal, and only to drugs on List B – List of Certain Veterinary Drugs Which May Be Imported but Not Sold. Importers may provide information on the species and the number of animals being treated in order to indicate how they meet the requirements prescribed on List B. Personal use importation of medical devices 54. Personal use generally does not include medical devices that require the intervention of another person (i.e. use on an individual). The Medical Device Regulations do not apply to importation of medical devices for personal use. As an example, breast implants, an x-ray machine or a defibrillator are not considered to be a personal use import. Importation of consumer products, cosmetics, radiation emitting devices and vaping products for commercial activities under the Canada Consumer Product Safety Act and the Tobacco and Vaping Products Act . Note: The information in this section applies to both commercial and personal use importations except where otherwise indicated. Commercial and personal use importation of consumer products 55. Under the Canada Consumer Product Safety Act , the importation into Canada, manufacture, sale and advertisement of consumer products are regulated by Health Canada. 56. This legislation applies to commercial and non-commercial (e.g. personal use) importations of new or used consumer products (including their components, parts or accessories and packaging), and allows inspectors designated under the Act to examine, test, seize, detain and/or take samples of consumer products imported into Canada. Note: For the purposes of this memorandum, consumer products may be grouped into two categories: prohibited and regulated products. Prohibited consumer products 57. Schedule 2 of the Canada Consumer Product Safety Act (refer to Appendix A of this memorandum) lists certain products which are prohibited from importation, sale, manufacture or advertisement in Canada. Importers may contact one of the regional Health Canada Consumer Product Safety Offices to verify whether specific products are prohibited (refer to Appendix B of this memorandum). 58. The CBSA will detain prohibited products listed under Schedule 2 of the Canada Consumer Product Safety Act , and refer them to Health Canada. Regulated consumer products 59. The Canada Consumer Product Safety Act stipulates that no person shall import, sell, or advertise a consumer product that does not meet the requirements set out in the regulations or that is a danger to human health or safety. These products must meet the prescribed requirements and conditions set out in the Canada Consumer Product Safety Act and regulations made thereunder to be legally imported into Canada. 60. The CBSA will detain regulated consumer products and refer them to Health Canada to verify import requirements when it is suspected that a regulated product may pose a danger to human health and/or safety. Commercial and personal use importation of cosmetics 61. The CBSA will detain cosmetic importations (personal and commercial shipments) and refer them to Health Canada to determine import requirements when it is suspected that a product may contravene the Food and Drugs Act or the Cosmetic Regulations . Commercial and personal use importation of radiation emitting devices 62. The CBSA will detain radiation emitting devices importations (personal and commercial shipments) and refer them to Health Canada to determine import requirements when it is suspected that a radiation emitting device may pose a danger to human health or safety, or may contravene the Radiation Emitting Devices Act or its regulations. Commercial importation of vaping products 63. As per the Tobacco and Vaping Products Act and Canada Consumer Product Safety Act , nicotine is permitted in vaping products sold in Canada without a prescription. \"Vaping products\" (previously referred to as e-cigarettes and electronic nicotine delivery systems) include vaping devices, and their individual parts such as atomizers (heating element) and vaping liquids, which all fall under Health Canada’s Consumer Product Safety portfolio. 64. The following commercial shipments of vaping products may be referred to Health Canada for an admissibility recommendation: A shipment that discloses a nicotine concentration of more than 66 mg/mL or is suspected to contain more than 66 mg/mL (Product Safety referral); Any vaping products that make health claims, regardless of ingredients contained including nicotine (Health product referral); Unlicensed vaping products labelled or tested to contain health product ingredients other than nicotine as the sole ingredient (e.g. NHP , non-prescription , prescription ingredients, or a mixture of health product ingredients) (Health product referral); Unlicensed health products (other than vaping products) containing nicotine (Health product referral). Personal use importation of vaping products 65. Personal shipments of vaping products containing 66 mg/mL or less of nicotine (only identifiable where the vaping product specifies the concentration), non-prescription (i.e. not on the Prescription Drug List and not containing a controlled substance in a schedule to the Controlled Drugs and Substances Act ) or Natural Health Products ingredients, including re-usable delivery systems, with or without health claims may be imported for personal use (reasonable amounts for 90 day supply within a 90 day period). 66. Note, vaping devices that contain substances or mixtures of substances that are excluded by the regulations, including cannabis, as defined in subsection 2(1) of the Cannabis Act, must adhere to those regulated product import requirements, be it the Food and Drugs Act or the Cannabis Act or the (refer to Memorandum D-19-9-2 , Importation and Exportation of Cannabis, Controlled Substances and Precursors.). In such cases, the device is not considered a vaping product regulated under the Tobacco and Vaping Products Act. 67. Vaping products that indicate they contain nicotine, but do not disclose a concentration may be referred as followed: with health claims (health product referral to Health Canada); without health claims (product safety referral to Health Canada). Vaping products without any indication of nicotine or other active ingredient: with health claims (health product referral to Health Canada); without health claims (may be released). Commercial and personal use importation of tobacco 68. Any product made in whole or in part of tobacco, including tobacco leaves: These products fall under the Tobacco and Vaping Products Act (Tobacco and Vaping referral). A tobacco product also includes papers, tubes and filters intended for use with that product; a device, other than a water pipe, that is necessary for the use of that product and the parts that may be used with the device. Commercial and personal use importation of nicotine 69. Loose, Tobacco-free leaves containing Nicotine: Considered a prescription drug – Any nicotine containing product with loose leaves, or ground-up leaf material, (i.e. leaves which are not in a pouch/sachet/etc.) for consumption are considered Prescription Drugs. Personal importations – Only permitted if the importer is a visitor to Canada, practitioner or registered pharmacist for their own personal use ( 90-day supply). 70. Tobacco-free leaves in pouches for oral absorption containing greater than 4mg of nicotine per dosage unit (i.e. per pouch): Considered a prescription drug – the amount of nicotine specified refers to the amount per dosage unit, which would be a single pouch. It does not refer to a concentration, or an amount in a tin or box, etc. Personal Importations – Permitted only if the importer is a visitor to Canada, practitioner or registered pharmacist for their own personal use ( 90-day supply). 71. Tobacco-free leaves in pouches for oral absorption containing 4 mg or less of nicotine per dosage unit (i.e. per pouch): Considered aa Natural Health Product – the amount of nicotine is calculated per pouch / dosage unit. Personal importation – Permitted for anyone to import for their own personal use (90 day supply). Importation of Pest Control Products for commercial activities under the Pest Control Products Act Commercial importation of pest control products 72. Pest control products imported into Canada must meet the requirements in the Pest Control Products Act and its regulations. They must be either: registered (with a PCP Reg. No.) and bear the Canadian label; authorized for specific research purposes (with a RA No. or RN No.); authorized under the Grower Requested Own Use Program for specific agricultural use (with a Foreign Product Use certificate number); scheduled or otherwise authorized and meet the Canadian labelling requirements; or manufactured only for export and contain an active ingredient that is registered in Canada. 73. The CBSA will detain pest control products and refer them to Health Canada to verify import requirements when it is suspected that the product endangers human health or safety or the environment, or may otherwise contravene the Pest Control Products Act or its regulations. Importation of Pest Control Products for personal use under the Pest Control Products Act Personal use importation of pest control products 74. There is an exemption from the Pest Control Products Regulations, for any pest control product imported into Canada, for small amounts for personal use, when the following conditions are met: Not an organism or a device of a type described in Schedule 1 of the Pest Control Products Regulations ; The product is being imported by a user for their personal use (i.e. not intended for distribution, including sale); The product is in their personal possession at the time of the importation; The quantity is not more than 500 g or 500 mL; By virtue of its active ingredient and concentration, the product would have the product class designation of “DOMESTIC” if it were registered in Canada ((registered Domestic Class products can be found here: https://pr-rp.hc-sc.gc.ca/ls-re/index-eng.php ;); The product is registered or otherwise authorized in the country of origin as a product equivalent to a pest control product; The product is in its original package with the original label intact; and The information on the package and label is in either English or French, is clear and legible, allows for the determination of the active ingredient, concentration and quantity of the product and includes the registration or authorization number assigned by the regulatory body in the country of origin. Importation of hazardous products for commercial activities under the Hazardous Products Act Commercial importation of hazardous products (not permitted for personal use importation) 75. The importation into Canada, and sale of hazardous products intended for use, handling or storage in a workplace in Canada are regulated under the Hazardous Products Act , and the Hazardous Products Regulations . This legislation applies to commercial importations of hazardous products (including their packaging), and allows inspectors designated by Health Canada to examine, test, seize, detain or take samples of hazardous products imported into Canada. 76. The following products are not subject to the Hazardous Products Act and the Hazardous Products Regulations : Any nuclear substance, within the meaning of the Nuclear Safety and Control Act , that is radioactive; Any hazardous waste, being a hazardous product that is sold for recycling or recovery or is intended for disposal; Any tobacco or a tobacco product as defined in section 2 of the Tobacco and Vaping Products Act ; Any manufactured article, as defined under section 2 of the Hazardous Product Act ; Any pest control product as defined in subsection 2(1) of the Pest Control Products Act ; Any explosive as defined in section 2 of the Explosives Act ; Any cosmetic, device, drug or food, as defined in section 2 of the Food and Drugs Act ; Any consumer product as defined in section 2 of the Canada Consumer Product Safety Act ; and Any wood or product made of wood. 77. In accordance with the Hazardous Products Act , an importer must obtain or prepare, on or prior to the importation of the hazardous product, a safety data sheet that meets the requirements set out in the Hazardous Products Regulations . However, the safety data sheet may travel separately from the imported product or the safety data sheet may have already been obtained by the importer. If the hazardous product being imported into Canada is not accompanied by a safety data sheet, the BSO may request the information from the importer of the product as the importer would be the responsible party to provide this information. If they are unable to obtain the information, it would be up to CBSA ’s discretion if they choose to allow the product to enter into Canada or refuse it’s entry. The importer must also affix, print or attach to the hazardous product or the container in which the hazardous product is packaged, a label that meets the requirements set out in the aforementioned regulations. However, a non-compliant label is permitted for importation, if the hazardous product is imported for the purpose of being brought into compliance with the labelling requirements before it is used or sold. 78. No supplier shall sell or import a hazardous product that is intended for use, handling or storage in a workplace in Canada if the hazardous product or the container in which the hazardous product is packaged has affixed to, printed on or attached to it, information about the hazardous product that is false, misleading or likely to create an erroneous impression with respect to the information that is required to be included on a label or safety data sheet for that hazardous product, in order for the supplier to comply with the Hazardous Products Act . 79. The CBSA will detain hazardous products and refer them to the Workplace Hazardous Materials Bureau of Health Canada to verify import requirements when it is suspected that a hazardous product may contravene the Hazardous Products Act or its regulations. Penalty information 80. Penalties (including administrative monetary penalties, fines and imprisonment) may apply for failure to comply with the Food and Drugs Act , Canada Consumer Product Safety Act , Radiation Emitting Devices Act , Pest Control Products Act , Hazardous Products Act , Hazardous Materials Information Review Act , and/or the Customs Act . The penalties are outlined in the respective legislation. Health Canada contact information 81. Any questions concerning Health Canada's administration of its legislation should be directed to Health Canada. Please refer to Appendix B for a list of Health Canada contacts. Canada Border Services Agency contact information 82. For more information regarding the CBSA ’s administration of Health Canada legislation as it relates to goods being imported into Canada, call the Border Information Service at 1-800-461-9999 . From outside Canada, call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday ( 08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A- Prohibited Consumer Products Under the Canada Consumer Product Safety Act , section 5, it is prohibited to manufacture, import, advertise or sell a Consumer Product listed in Schedule 2. Those consumer products are: 1. Jequirity beans ( abrus precatorius ) or any substance or article that is made from or that includes jequirity beans in whole or in part. 2. Spectacle frames that, in whole or in part, are made of or contain cellulose nitrate. 3. Baby walkers that are mounted on wheels or on any other device permitting movement of the walker and that have an enclosed area supporting the baby in a sitting or standing position so that their feet touch the floor, thereby enabling the horizontal movement of the walker. 4. Products for babies, including teethers, pacifiers and baby bottle nipples that are put in the mouth when used and that contain a filling that has in it a viable micro-organism. 5. Structural devices that position feeding bottles to allow babies to feed themselves from the bottle while unattended. 6. Disposable metal containers that contain a pressurizing fluid composed in whole or in part of vinyl chloride and that are designed to release pressurized contents by the use of a manually operated valve that forms an integral part of the container. 7. Liquids that contain polychlorinated biphenyls for use in microscopy, including immersion oils but not including refractive index oils. 8. Kites any part of which is made of uninsulated metal that is separated from adjacent conductive areas by a non-conductive area of less than 50 mm and that either (a) has a maximum linear dimension in excess of 150 mm, or (b) is plated or otherwise coated with a conductive film whose maximum linear dimension exceeds 150 mm. 9. Kite strings made of a material that conducts electricity. 10. Products made in whole or in part of textile fibres, intended for use as wearing apparel, that are treated with or contain tris (2,3 dibromopropyl) phosphate as a single substance or as part of a chemical compound. 11. Any substance that is used to induce sneezing, whether or not called \"sneezing powder\", and that contains (a) 3,3′-dimethoxybenzidine (4,4′-diamino-3,3′-dimethoxybiphenyl) or any of its salts; (b) a plant product derived from the genera Helleborus (hellebore), Veratrum album (white hellebore) or Quillaia (Panama Wood); (c) protoveratrine or veratrine; or (d) any isomer of nitrobenzaldehyde. 12. Cutting oils and cutting fluids, that are for use in lubricating and cooling the cutting area in machining operations, and that contain more than 50 µg/g of any nitrite, when monoetha-nolamine, diethanolamine or triethanolamine is also present. 13. Urea formaldehyde-based thermal insulation, foamed in place, used to insulate buildings. 14. Lawn darts with elongated tips. 15. Polycarbonate baby bottles that contain 4, 4′-isopropylidenediphenol (bisphenol A). 16. Products that are made, in whole or in part, of polyurethane foam that contains tris (2-chloroethyl) phosphate and that are intended for a child under three years of age. Appendix B - Health Canada Product Specific Contact Information General questions regarding the importation of drugs, veterinary health products, natural health products and medical devices Email: healthproduct-import-produitsante@hc-sc.gc.ca Phone: 833-622-0414 Questions regarding the importation requirements of health products, please contact the Health Product Border Compliance Program Email: hpbcp-pcpsf@hc-sc.gc.ca Phone: 1-800-267-9675 Regional questions related to health product referrals Atlantic Region Email: insp.aoc-coa@hc-sc.gc.ca Tel: 1-902-426-4775 Quebec Region Email: QC.UIF-BIU@hc-sc.gc.ca Tel: 1-800-561-3350 Ontario Region Email: ON.BIU-UIF@hc-sc.gc.ca Tel: 1-416-973-1600 Provinces of Manitoba and Saskatchewan: Email: insp_msoc_coms@hc-sc.gc.ca Tel: 1-204-594-8061 Province of Alberta, Northwest Territories, Nunavut, and Yukon Email: insp_aboc-coa@hc-sc.gc.ca Tel: 1-780-495-0490 British Columbia Region Email: insp_woc-coo@hc-sc.gc.ca Tel: 1-604-666-3350 Consumer Products and Cosmetics General Enquiries Tel: 1-866-662-0666 Atlantic Region Email : Atlantic.ProdSafe@hc-sc.gc.ca Quebec Region Email: Quebec.Prod@hc-sc.gc.ca Ontario Region Email : Tor.ProdSafe@hc-sc.gc.ca Provinces of Manitoba and Saskatchewan Email: MBSK.ProdSafe@hc-sc.gc.ca Province of Alberta, Northwest Territories, Nunavut and Yukon Email: Alberta.ProdSafe@hc-sc.gc.ca British Columbia Region Email: Bby.ProdSafe@hc-sc.gc.ca Enquiries from the United States of America Tel: 1-866-662-0666 Enquiries from international locations other than the United States Africa Email: Alberta.ProdSafe@hc-sc.gc.ca Asia Email: Bby.ProdSafe@hc-sc.gc.ca Australia Email: Alberta.ProdSafe@hc-sc.gc.ca Central and South America Email: MBSK.ProdSafe@hc-sc.gc.ca Europe Email: Atlantic.ProdSafe@hc-sc.gc.ca Radiation Emitting Devices Consumer and Clinical Radiation Protection Bureau Email: ccrpb-pcrpcc@hc-sc.gc.ca Tel: 613-954-6699 Pest Control Products Pesticide Compliance Program General enquiries regarding importation requirements of pest control products: Email: pcp-pcp@hc-sc.gc.ca Tel: 613-736-3673 Questions related to pest control product importation referrals: British Columbia, Yukon, Northwest Territories and Nunavut Email: bcpesticides@hc-sc.gc.ca Tel: 604-653-5473 Alberta, Saskatchewan and Manitoba Email: info.pesticides.prairies@hc-sc.gc.ca Tel: 403-473-4555 Ontario Email: info.pesticides.ontario@hc-sc.gc.ca Tel: 519-826-2895 Quebec Email: info.pesticides.quebec@hc-sc.gc.ca Tel: 514-283-7306 New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador Email: info.pesticides.atlantic@hc-sc.gc.ca Tel: 902-365-8669 Hazardous Products General Enquiries Tel: 1-855-407-2665 Regarding the Hazardous Products Act or its Regulations Email: WHMIS_SIMDUT@hc-sc.gc.ca Regarding the Hazardous Materials Information Review Act or its Regulations Email: WHMIS-SIMDUT.conf@hc-sc.gc.ca References Consult these resources for further information. Applicable legislation Acts Customs Act - Sections 101 and 102 and subsection 107(5) Canada Border Services Agency Act - Subsections 5(1) and 5(2) Cannabis Act Food and Drugs Act - Sections 2, 16, 23, 25, 27, 37, 38 Canada Consumer Product Safety Act - Section 2, 5-9, subsections 13(1) and 13(5), 21(1) and 21(2), section 31, subsections 32(1) and 32(2) and Schedule 2 Controlled Drugs and Substances Act Radiation Emitting Devices Act – Sections 2, 3, 4, 5, subsections 8(1) and 8(5) and section 10 Pest Control Products Act – Section 2, subsections 6(1)-(3), sections 48 and 52, subsections 53(1) and 53(2), section 55, subsections 57 (1)-(3) and 59(1)-(3) Hazardous Products Act – Sections 2, 12, 14, 14.1, 14.2, 20-26, 28, and Schedule 1 Hazardous Materials Information Review Act – Sections 10 and 11 Nuclear Safety and Control Act Tobacco and Vaping Products Act – Section 2 Transportation of Dangerous Goods Act Regulations Cosmetic Regulations – Sections 5-8, subsections 9(1) and 9(2), and section 30 – A.01.026, A.01.040, A.01.041, A.01.043, A.01.044 (1) and (2), C.01.001(1), C.01A.002(3), C.01A.004 (1) to (3), C.01.014 (1) and (2), C.01.045, C.01.613(1) and (2), C.01.615 (1), C.10.001 (2) Hazardous Products Regulations – Parts 1, 3, 4, and Schedules 1-5 Medical Devices Regulations – Sections 1, 2, 26, and subsections 44(1), (2), (3) and (4) Natural Health Products Regulations - Subsections 1(1), 4(1)-(3), 27(1) and (2), and section 100 Pest Control Products Regulations - Section 1, paragraphs 3(1)(a) and 3(1)(f), sections 3.1, 3.2, 3.3, 4, 36, 42, 47 and 51 Vaping Products Labelling and Packaging Regulations – Part 2, section 49 Superseded memoranda D D19-9-1, January 24, 2017 Issuing office Other Government Department (OGD) Programs Unit Program and Policy Management Division Commercial and Trade Directorate Commercial Branch Contact us Contact border information services Related Links D19-9-2 Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "Appendix A- Prohibited Consumer Products", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "Under the Canada Consumer Product Safety Act , section 5, it is prohibited to manufacture, import, advertise or sell a Consumer Product listed in Schedule 2. Those consumer products are:\n- 1. Jequirity beans ( abrus precatorius ) or any substance or article that is made from or that includes jequirity beans in whole or in part.\n- 2. Spectacle frames that, in whole or in part, are made of or contain cellulose nitrate.\n- 3. Baby walkers that are mounted on wheels or on any other device permitting movement of the walker and that have an enclosed area supporting the baby in a sitting or standing position so that their feet touch the floor, thereby enabling the horizontal movement of the walker.\n- 4. Products for babies, including teethers, pacifiers and baby bottle nipples that are put in the mouth when used and that contain a filling that has in it a viable micro-organism.\n- 5. Structural devices that position feeding bottles to allow babies to feed themselves from the bottle while unattended.\n- 6. Disposable metal containers that contain a pressurizing fluid composed in whole or in part of vinyl chloride and that are designed to release pressurized contents by the use of a manually operated valve that forms an integral part of the container.\n- 7. Liquids that contain polychlorinated biphenyls for use in microscopy, including immersion oils but not including refractive index oils.\n- 8. Kites any part of which is made of uninsulated metal that is separated from adjacent conductive areas by a non-conductive area of less than 50 mm and that either (a) has a maximum linear dimension in excess of 150 mm, or (b) is plated or otherwise coated with a conductive film whose maximum linear dimension exceeds 150 mm.\n- 9. Kite strings made of a material that conducts electricity.\n- 10. Products made in whole or in part of textile fibres, intended for use as wearing apparel, that are treated with or contain tris (2,3 dibromopropyl) phosphate as a single substance or as part of a chemical compound.\n- 11. Any substance that is used to induce sneezing, whether or not called \"sneezing powder\", and that contains (a) 3,3′-dimethoxybenzidine (4,4′-diamino-3,3′-dimethoxybiphenyl) or any of its salts; (b) a plant product derived from the genera Helleborus (hellebore), Veratrum album (white hellebore) or Quillaia (Panama Wood); (c) protoveratrine or veratrine; or (d) any isomer of nitrobenzaldehyde.\n- 12. Cutting oils and cutting fluids, that are for use in lubricating and cooling the cutting area in machining operations, and that contain more than 50 µg/g of any nitrite, when monoetha-nolamine, diethanolamine or triethanolamine is also present.\n- 13. Urea formaldehyde-based thermal insulation, foamed in place, used to insulate buildings.\n- 14. Lawn darts with elongated tips.\n- 15. Polycarbonate baby bottles that contain 4, 4′-isopropylidenediphenol (bisphenol A).\n- 16. Products that are made, in whole or in part, of polyurethane foam that contains tris (2-chloroethyl) phosphate and that are intended for a child under three years of age.", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "Appendix B - Health Canada Product Specific Contact Information", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "General questions regarding the importation of drugs, veterinary health products, natural health products and medical devices\nEmail: healthproduct-import-produitsante@hc-sc.gc.ca Phone: 833-622-0414\nQuestions regarding the importation requirements of health products, please contact the Health Product Border Compliance Program\nEmail: hpbcp-pcpsf@hc-sc.gc.ca Phone: 1-800-267-9675\nRegional questions related to health product referrals\nAtlantic Region Email: insp.aoc-coa@hc-sc.gc.ca Tel: 1-902-426-4775\nQuebec Region Email: QC.UIF-BIU@hc-sc.gc.ca Tel: 1-800-561-3350\nOntario Region Email: ON.BIU-UIF@hc-sc.gc.ca Tel: 1-416-973-1600\nProvinces of Manitoba and Saskatchewan: Email: insp_msoc_coms@hc-sc.gc.ca Tel: 1-204-594-8061\nProvince of Alberta, Northwest Territories, Nunavut, and Yukon Email: insp_aboc-coa@hc-sc.gc.ca Tel: 1-780-495-0490\nBritish Columbia Region Email: insp_woc-coo@hc-sc.gc.ca Tel: 1-604-666-3350\nConsumer Products and Cosmetics\nGeneral Enquiries Tel: 1-866-662-0666\nAtlantic Region Email : Atlantic.ProdSafe@hc-sc.gc.ca\nQuebec Region Email: Quebec.Prod@hc-sc.gc.ca\nOntario Region Email : Tor.ProdSafe@hc-sc.gc.ca\nProvinces of Manitoba and Saskatchewan Email: MBSK.ProdSafe@hc-sc.gc.ca\nProvince of Alberta, Northwest Territories, Nunavut and Yukon Email: Alberta.ProdSafe@hc-sc.gc.ca\nBritish Columbia Region Email: Bby.ProdSafe@hc-sc.gc.ca\nEnquiries from the United States of America Tel: 1-866-662-0666\nEnquiries from international locations other than the United States Africa Email: Alberta.ProdSafe@hc-sc.gc.ca\nAsia Email: Bby.ProdSafe@hc-sc.gc.ca\nAustralia Email: Alberta.ProdSafe@hc-sc.gc.ca\nCentral and South America Email: MBSK.ProdSafe@hc-sc.gc.ca\nEurope Email: Atlantic.ProdSafe@hc-sc.gc.ca\nRadiation Emitting Devices\nConsumer and Clinical Radiation Protection Bureau Email: ccrpb-pcrpcc@hc-sc.gc.ca Tel: 613-954-6699\nPest Control Products\nPesticide Compliance Program\nGeneral enquiries regarding importation requirements of pest control products: Email: pcp-pcp@hc-sc.gc.ca Tel: 613-736-3673\nQuestions related to pest control product importation referrals:\nBritish Columbia, Yukon, Northwest Territories and Nunavut Email: bcpesticides@hc-sc.gc.ca Tel: 604-653-5473\nAlberta, Saskatchewan and Manitoba Email: info.pesticides.prairies@hc-sc.gc.ca Tel: 403-473-4555\nOntario Email: info.pesticides.ontario@hc-sc.gc.ca Tel: 519-826-2895\nQuebec Email: info.pesticides.quebec@hc-sc.gc.ca Tel: 514-283-7306\nNew Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador Email: info.pesticides.atlantic@hc-sc.gc.ca Tel: 902-365-8669\nHazardous Products\nGeneral Enquiries Tel: 1-855-407-2665\nRegarding the Hazardous Products Act or its Regulations Email: WHMIS_SIMDUT@hc-sc.gc.ca\nRegarding the Hazardous Materials Information Review Act or its Regulations Email: WHMIS-SIMDUT.conf@hc-sc.gc.ca", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-1", + "marginal_note": "References", + "part": "The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation Acts Customs Act - Sections 101 and 102 and subsection 107(5) Canada Border Services Agency Act - Subsections 5(1) and 5(2) Cannabis Act Food and Drugs Act - Sections 2, 16, 23, 25, 27, 37, 38 Canada Consumer Product Safety Act - Section 2, 5-9, subsections 13(1) and 13(5), 21(1) and 21(2), section 31, subsections 32(1) and 32(2) and Schedule 2 Controlled Drugs and Substances Act Radiation Emitting Devices Act – Sections 2, 3, 4, 5, subsections 8(1) and 8(5) and section 10 Pest Control Products Act – Section 2, subsections 6(1)-(3), sections 48 and 52, subsections 53(1) and 53(2), section 55, subsections 57 (1)-(3) and 59(1)-(3) Hazardous Products Act – Sections 2, 12, 14, 14.1, 14.2, 20-26, 28, and Schedule 1 Hazardous Materials Information Review Act – Sections 10 and 11 Nuclear Safety and Control Act Tobacco and Vaping Products Act – Section 2 Transportation of Dangerous Goods Act Regulations Cosmetic Regulations – Sections 5-8, subsections 9(1) and 9(2), and section 30 – A.01.026, A.01.040, A.01.041, A.01.043, A.01.044 (1) and (2), C.01.001(1), C.01A.002(3), C.01A.004 (1) to (3), C.01.014 (1) and (2), C.01.045, C.01.613(1) and (2), C.01.615 (1), C.10.001 (2) Hazardous Products Regulations – Parts 1, 3, 4, and Schedules 1-5 Medical Devices Regulations – Sections 1, 2, 26, and subsections 44(1), (2), (3) and (4) Natural Health Products Regulations - Subsections 1(1), 4(1)-(3), 27(1) and (2), and section 100 Pest Control Products Regulations - Section 1, paragraphs 3(1)(a) and 3(1)(f), sections 3.1, 3.2, 3.3, 4, 36, 42, 47 and 51 Vaping Products Labelling and Packaging Regulations – Part 2, section 49 Superseded memoranda D D19-9-1, January 24, 2017 Issuing office Other Government Department (OGD) Programs Unit Program and Policy Management Division Commercial and Trade Directorate Commercial Branch Contact us Contact border information services Related Links D19-9-2 Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "history": "", + "last_amended": "2023-07-11", + "current_to": "2023-07-11", + "citation": "Memorandum D19-9-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-1-eng.html" + }, + { + "id": "dmemo-D19-9-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-2", + "marginal_note": "Legislation", + "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "division": "", + "heading": "", + "text": "The following list identifies the relevant legislation and guidance documentation pertaining to this memorandum:\nCustoms Act Cannabis Act Cannabis Regulations Industrial Hemp Regulations Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Parts G and J of the Food and Drug Regulations Medical Devices Regulations\nSection 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug\nSection 56 Class Exemption for the Disposal of Seized or Acquired Class A Precursors by Officers of the Canada Border Services Agency", + "history": "", + "last_amended": "2023-05-17", + "current_to": "2023-05-17", + "citation": "Memorandum D19-9-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html" + }, + { + "id": "dmemo-D19-9-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-2", + "marginal_note": "Guidelines and General Information", + "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "division": "", + "heading": "", + "text": "Acronyms and Definitions\n1. For the purposes of this document:\nBOTSR: Benzodiazepines and Other Targeted Substances Regulations CA: Cannabis Act CBSA: Canada Border Services Agency CDSA: Controlled Drugs and Substances Act CFIA: Canadian Food Inspection Agency CR: Cannabis Regulations CSD: Controlled Substances Directorate FDA: Food and Drugs Act FDR: Food and Drug Regulations IHR: Industrial Hemp Regulations NCR: Narcotic Control Regulations OCS: Office of Controlled Substances ORT: Opioid Response Team PCR: Precursor Control Regulations THC: delta-9-tetrahydrocannabinol. \"cannabis\" means a cannabis plant and anything set out in Schedule 1 but does not include anything referred to in Schedule 2 of the Cannabis Act. “cannabis plant” means a plant that belongs to the genus Cannabis, as defined in Section 2 of the Cannabis Act. \"Class A precursor\" means, (a) any substance set out in Part 1 of Schedule VI to the Controlled Drugs and Substances Act; and (b) any preparation or mixture referred to in Part 3 of Schedule VI to the Controlled Drugs and Substances Act that contains a substance referred to in paragraph (a); (PCR – SOR/2002-359, s.1.) \"Class B precursor\" means, (a) any substance set out in Part 2 of Schedule VI to the Controlled Drugs and Substances Act; and (b) any preparation or mixture referred to in Part 3 of Schedule VI to the Controlled Drugs and Substances Act that contains a substance referred to in paragraph (a); (PCR – SOR/2002-359, s.1.) \"controlled substance\" means a substance included in Schedule I, II, III, IV or V of the Controlled Drugs and Substances Act; for the purposes of the Controlled Drugs and Substances Act, (a) a reference to a controlled substance includes a reference to any substance that contains a controlled substance; and, (b) a reference to a controlled substance includes a reference to: (i) all synthetic or natural forms of the substance, and (ii) anything that contains or has on it a controlled substance and that is used or intended for use A. in producing the substance, or B. in introducing the substance into a human body. (CSTD – S.C. 1996 c.19, s.2.) \"controlled drug\" means a drug set out in the schedule to Part G of the Food and Drug Regulations and includes a preparation; (FDR, C.R.C., c.870, s.G.01.001.) \"drug\" under the Food and Drugs Act, includes any substance or mixture of substances manufactured, sold or represented for use in, (a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or its symptoms, in human beings or animals, (b) restoring, correcting or modifying organic functions in human beings or animals, or (c) disinfection in premises in which food is manufactured, prepared or kept; (FDA – R.S.C. 1985, c. F-27, s.2.) \"industrial hemp\" as defined in the Industrial Hemp Regulations, means a cannabis plant — or any part of that plant — in which the concentration of THC is 0.3% w/w or less in the flowering heads and leaves; (IHR – SOR/2018-145, s.1.) \"narcotic\" means any substance set out in the schedule or anything that contains any substance set out in the schedule of the Narcotic Control Regulations; (NCR – C.R.C., c.1041, s.2.) \"precursor\" means a substance included in Schedule VI of the Controlled Drugs and Substances Act; (CDSA – S.C.1996 c.19, s.2.) \"restricted drug\" means a drug set out in the schedule to Part J of the Food and Drug Regulations; (FDR – C.R.C., c.870, s.J.01.001.) \"targeted substance\" means a controlled substance included in Schedule 1 of the Benzodiazepines and Other Targeted Substances Regulations, or a product or compound that contains the controlled substance; (BOTSR – SOR/2000-217, s.1(1)) \"test kit\" means an apparatus as defined in the following regulations: NCR – s.2; BOTSR – s.1(1); Part G – FDR – s.G.01.001(1); Part J – FDR – s.J.01.001; CR – SOR/2018-144 s. 2 \"transhipment\" means, in respect of a targeted substance scheduled in the Benzodiazepines and Other Targeted Substances Regulations or a Class A precursor scheduled in Schedule VI of the CDSA, that has been unloaded or in any way removed from the means of transportation by which it came into Canada, its loading or placing on board or within or on the same or any other means of transportation used for its departure from Canada. (BOTSR – SOR/2000-217, s.1 and PCR – SOR/2002-359, s.1.)\nRole of the Canada Border Services Agency\n2. The CBSA assists Health Canada in controlling the importation and exportation of cannabis, controlled substances, and precursors. The CBSA may detain a shipment in order to verify whether a specific restriction or prohibition immediately applies and to confirm that the shipment complies with any related obligation, such as permit requirements. In doing so, advice from Health Canada may be sought.\n3. In cases where the Customs Act has been contravened, CBSA may seize the shipment.\nRole of Health Canada\n4. The Office of Controlled Substances (OCS) of the Controlled Substances Directorate (CSD), Opioid Response Team (ORT), and the Cannabis Legalization and Regulation Branch (CLRB) are responsible for the administration and administrative enforcement of the CDSA and the Cannabis Act, respectively, and associated regulations via the following activities as applicable:\n- (a) the issuance of licences to manufacturers, distributors and wholesalers in order to possess and to carry out specific activities with respect to cannabis, controlled substances and precursors;\n- (b) the issuance of import, export, transit or transhipment permits;\n- (c) providing directions regarding the disposal of seized controlled substances and cannabis;\n- (d) working with law enforcement to mitigate the diversion of cannabis, controlled substances, and precursors;\n- (e) assessing whether substances that are not specifically listed under the schedules of the CDSA should be added to one of the schedules to the CDSA;\n- (f) amending regulations and/or creating new regulations under the CDSA and Cannabis Act as required; the issuance of exemptions that allow individuals to conduct specific activities with cannabis, controlled substances, and precursors for scientific, medical or public interest purposes; and\n- (g) performing inspections and compliance verification as per section 31 of the CDSA and Part 7 of the Cannabis Act.\nCategories of Controlled Substances and Precursors\n5. Controlled substances are listed in Schedules I through V of the CDSA. These substances are also divided into different categories by the various regulations pursuant to the CDSA. A brief overview of certain categories follows:\n- (a) Narcotics which includes all of the substances in Schedules I and II except for Methylenedioxypyrovalerone (MDPV or “bath salts”), methamphetamine, amphetamines, flunitrazepam and Gamma Hydroxybutyric acid (GHB).\n- (b) Controlled drugs which includes GHB and some of the amphetamines from Schedule I, a portion of Schedule III, all the anabolic steroids and barbiturates under Schedules IV and a portion of the other substances under Schedule IV.\n- (c) Restricted drugs which includes most of the amphetamines from Schedule I and the majority of the substances under Schedule III.\n- (d) Benzodiazepines and targeted substances which includes all of the benzodiazepines and a portion of the other substances from Schedule IV.\n- (e) Precursors are listed under Schedule VI of the CDSA and regulated under the Precursor Control Regulations (PCR).\nCannabis\n6. Cannabis includes the substances listed in Schedule 1 of the Cannabis Act, but does not include anything referred to in Schedule 2. These schedules are as follows:\n- Schedule 1\n- 1. Any part of a cannabis plant, including the phytocannabinoids produced by, or found in, such a plant, regardless of whether that part has been processed or not, other than a part of the plant referred to in Schedule 2\n- 2. Any substance or mixture of substances that contains or has on it any part of such a plant\n- 3. Any substance that is identical to any phytocannabinoid produced by, or found in, such a plant, regardless of how the substance was obtained\n- Schedule 2\n- 1. A non-viable seed of a cannabis plant\n- 2. A mature stalk, without any leaf, flower, seed or branch, of such a plant\n- 3. Fibre derived from a stalk referred to in item 2\n- 4. The root or any part of the root of such a plant\nPersonal Importation and Exportation\n7. Personal importation or exportation is described as the import or export of a limited quantity of cannabis, a controlled substance or a precursor by an individual. An individual may only import or export a prescription drug product containing a controlled substance or cannabis for their own continued medical use, or for a person or an animal for whom they are responsible and who is travelling with them, when it is specifically authorised by regulation or when there is an applicable exemption.\n8. The requirements regarding personal importation and exportation of controlled substances and precursors are outlined specifically in the Benzodiazepines and Other Targeted Substances Regulations (BOTSR), the Precursor Control Regulations (PCR) and in the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug .\n9. An individual cannot import or export controlled substances or precursors listed in Schedules I through VI by mail or by courier without a valid permit, or an exemption.\n10. Exemptions for the personal importation and/or exportation of cannabis may be granted on a case by case basis under section 140 of the Cannabis Act if the Minister of Health is of the opinion that the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\nNote: Section 56 class exemptions issued under CDSA for the importation of prescription products containing cannabis (i.e. Charlotte’s Web Oil) will remain valid until the expiry date of the exemption unless revoked. If the expiry date is between coming into force (or immediately before) and December 31, 2018 , the exemption will continue to be valid until December 31, 2018 .\n11. Requirements for personal importation or exportation are listed in Appendix A.\nCommercial Importation and Exportation\n12. Under the CDSA, importation and exportation are considered to be illegal unless otherwise authorized by regulation or an exemption. In general, as summarized in Appendix B, controlled substances or precursors may only be imported or exported into Canada by a licensed dealer, licensed producer or registered dealer and each shipment must be accompanied by a valid import or export permit.\n13. Under the Cannabis Act, importation and exportation are illegal unless otherwise authorized by regulation, exemption or permit.\n14. All permits carry an issuance and expiry date and are only valid for a onetime specific shipment of a controlled substance, cannabis or a precursor.\n15. Requirements for commercial importation or exportation are listed in Appendix B.\nSpecial Exemptions\n16. In special circumstances (humanitarian missions) or for specific events (international sporting events), a Section 56 class exemption is issued to allow the importation or exportation of controlled substances or precursors.\nTest Kits/Precursors Authorization Certificates\n17. Test kits containing controlled substances included in the schedules to either the NCR, BOTSR, Part G or Part J of the FDR can be imported or exported from Canada without a permit but must be registered with Health Canada. The test kits being imported or exported must bear on their external packaging the name of the manufacturer, the trade name or trade mark and the test kit registration number issued by Health Canada which is preceded by the letters “TK”. Registration numbers for test kits containing cannabis that were issued under the NCR are deemed to be issued under the Cannabis Regulations pursuant to subsection 159(6) of the Cannabis Act. (Note: Please refer to the BOTSR for broader requirements that apply to test kits containing benzodiazepines and/or targeted substances.)\n18. Precursor authorization certificates are issued under section 49 of the PCR for a preparation or mixture which can be imported or exported from Canada without a permit but must be issued a precursor authorization certificate. The Class A import and export shipment and Class B export shipment must be accompanied by a document containing a statement that the preparation or mixture is subject to an authorization certificate under section 49 or 77 and the certificate number for the preparation or mixture.\n19. Test kits containing cannabis can be imported or exported from Canada without a permit but must be registered with Health Canada. The test kits imported or exported must have a registration number issued for the test kit that has not been cancelled, and must adhere to the label requirements set out in the Cannabis Regulations. A test kit that is subject to the labelling requirements of the Medical Devices Regulations must include the registration number on the label. In the case of a test kit that is not subject to the labelling requirements of the Medical Devices Regulations, the label must include the registration number, brand name and the name and address of the manufacturer or assembler or, if applicable, the name and address of the person for which the test kit was manufactured or assembled further to a custom order. The test kit must be imported or exported for a medical, laboratory, industrial, educational, law administration or enforcement, or research purpose. (CR - SOR/2018-144 s.255)\nFirst Aid Kits: Aircrafts and Ships\n20. First aid kits containing small amounts of narcotics, controlled drugs, benzodiazepines, and/or prescription drugs containing cannabis which are sealed and for emergency use only on aircraft or ships, shall not be subject to control procedures for CBSA purposes under the Controlled Drugs and Substances Act , the Food and Drugs Act or the Cannabis Act .\nSpecial Substances of Interest\n21. The following describes several substances of interest in relation to their movement across the Canadian border.\nCannabis\n22. Under the Cannabis Act, a valid permit or exemption issued by Health Canada is required for any (personal or commercial) importation or exportation of cannabis across Canada’s border. Without a valid permit or exemption it is illegal to import or export cannabis.\n23. Licences and permits authorizing the importation or exportation of cannabis may be issued on a case by case basis only in respect of cannabis for medical or scientific purposes or in respect of industrial hemp; (Cannabis Act subsection 62(2)). In general, only a person holding a licence under the Cannabis Act may import or export cannabis and must hold a permit for each shipment.\n24. On request of an officer, a person reporting exported goods must present the goods to the officer (subsection 95(3) Customs Act). The exporter of cannabis must provide evidence that its exportation complies with the Cannabis Act to the chief officer of customs in accordance with the provisions of the Reporting of Exported Goods Regulations, and the goods made available for inspection.\n25. Exemptions for the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act if the Minister is of the opinion that the exemption is necessary for a medical or scientific purpose or is otherwise in the public interest.\n26. Non-viable (unable to grow) cannabis seed of a cannabis plant, a mature cannabis stalk (without any leaf, flower, seed or branch) of such a plant or fibre derived therefrom, or the root or any part of the root of such a plant as described in Schedule 2 of the Cannabis Act are excluded from the definition of “cannabis” in section 2 of the Cannabis Act and are therefore not subject to the prohibitions of import and export pursuant to s. 11(1) and (2) of the Cannabis Act.\n27. Cannabis may be subject to additional requirements under CFIA legislation. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the CFIA’s Automated Import Reference System (AIRS) for more information.\nHemp Seed and Hemp Derivatives\n28. Derivatives of industrial hemp seed or viable grain (e.g. hemp seed oil), or derivatives of non-viable cannabis seeds, that do not contain any phytocannabinoids (including cannabidiol (CBD)) as specified under the Industrial Hemp Regulations (IHR) can be imported or exported without a licence or permit provided that the derivative or product is accompanied by a certificate of analysis from a competent laboratory in the country of origin of the derivative or product stating that the derivative or product contains a concentration of 10μg/g THC or less; the derivative or product has not been made from whole industrial hemp plants, including sprouts, or the leaves, flowers, or bracts of those plants; and in the case of the wholesale sale of a derivative, that the package containing the derivative is also labelled \"Contains 10 µg/g THC or less - Contient au plus 10 µg/g de THC\".\n29. Hemp products may be subject to additional requirements under CFIA legislation. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the CFIA’s Automated Import Reference System (AIRS) for more information. For more information on Health Canada’s requirements related industrial hemp products or derivatives, please consult the Industrial hemp licensing application guide . Opium Poppy 30. Opium poppy (Papaver somniferum), its preparations, derivatives, alkaloids and salts are included in Schedule I of the CDSA. Only licensed dealers under the NCR are allowed to import or export opium, its preparations, derivatives, alkaloids and/or salts with a valid permit. 31. Poppy seeds however are not subject to the CDSA or its regulations, and therefore do not require import or export permits. Additional requirements may need to be met with respect to the importation of poppy seeds as specified under the Seeds Regulations. Please consult Memorandum D19-1-1, Food, Plants, Animals and Related Products and the Canadian Food Inspection Agency’s (CFIA) Automated Import Reference System (AIRS) for more information. Catha edulis Forsk (Khat), Cathine and Cathinone 32. Catha edulis forsk (Khat), its preparations, derivatives, alkaloids and salts, cathine and cathinone are scheduled under the CDSA; however, they are not scheduled under any regulation. Importation and exportation of these substances is illegal. An exemption is required for any importation or exportation of these substances. Precursors 33. In accordance with the PCR, the following exemptions are listed directly in the regulations. The onus is on the importer or exporter of record to prove that they meet the requirements. 34. For Class A precursors: A person who imports or exports a Class A precursor that is a preparation or mixture is exempt from the requirements of these regulations, if (a) the preparation or mixture is a fragrance or flavouring (i) containing anthranilic acid, N-anthranilic acid, gamma butyrolactone, phenylacetic acid, piperonal or piperidine in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid, respectively, and (ii) intended to be used in a food, drug, cosmetic or household product; (b) it is a silicone product that is a sealant, adhesive or coating containing acetic anhydride in a concentration equal to or less than 1% by weight or volume in the case of a solid or liquid, respectively; or (c) it contains gamma butyrolactone or 1,4-butanediol in a total concentration equal to or less than 20% by weight or volume in the case of a solid or liquid respectively, and is intended to be used in the following products or processes: (i) a control product as defined in the Pest Control Products Act, R.S., c. P-9, before the coming into force of subsection 2(1) of the Pest Control Products Act, S.C. 2002, c. 28, (ii) a pest control product as defined in the Pest Control Products Act, S.C. 2002, c. 28, after the coming into force of subsection 2(1) of that Act, (iii) cleaning or etching preparations for electronic devices, components and parts, (iv) biofermentation for polyester production, (v) melamine coatings, (vi) automotive coatings, or (vii) resin systems for manufacturing polyurethane. 35. For Class B precursors: A person who imports or exports a Class B precursor that is a preparation or mixture is exempt from the requirements of these regulations, if the preparation or mixture contains a precursor set out in Part 2 of Schedule VI to the Act and the contained precursor, either alone or with any other precursor of the same type, does not constitute more than 30% of the preparation or mixture by weight or volume, in the case of a solid or liquid, respectively. Detention and Seizures 36. CBSA officers may detain any suspect shipments in order to verify whether a specific restriction or prohibition immediately applies and to check that shipments are in compliance with any related obligation, such as permit requirements. CBSA officers may seize goods under the Customs Act if there has been a contravention of the Customs Act or its regulations. 37. Health Canada can be contacted to ensure the requirements for the importation or exportation of cannabis, controlled substances or precursors are being met. Health Canada contact information for importers and the public is listed in Additional Information below. The CBSA should contact the Health Canada Border Centre for their region. Disposal 38. Cannabis, controlled substances, and precursors that are seized, found or otherwise acquired by the CBSA will be disposed of in accordance with the direction contained in the CBSA Comptrollership Manual - Material Management Volume, and the Section 56 Class Exemption for the Disposal of Seized or Acquired Class A Precursors by Officers of the Canada Border Services Agency. Additional Information 39. You may contact your local regional Health Canada office or by calling toll free 1-800-267-9675 during local regular business hours for additional information regarding administration of the Controlled Drugs and Substances Act or the Cannabis Act . 40. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 . Appendix A Requirements for Personal Importation or Exportation Substance Method of Importation or Exportation Permitted Activities Narcotics as set out in the schedule to the Narcotics Control Regulations In person In accordance with the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug, individuals may import or export a controlled drug or narcotic if the following conditions are met: The controlled drug or narcotic was obtained under a prescription and is contained in pharmacy or hospital dispensed packaging with appropriate labelling; The individual is importing or exporting the controlled drug or narcotic for their own use, or for the use of a person for whom they are responsible and who is travelling with them, and when the controlled drug or narcotic meets the medical need(s) for which it has been prescribed; The quantity imported or exported of the controlled drug or narcotic does not exceed the lesser of a single course of treatment or a 30-day supply based on the usual daily dose prescribed; The controlled drug or narcotic is in the possession of the individual at the time of entry or departure; In the case of import, the controlled drug or narcotic must be declared to a CBSA officer at the point of entry into Canada and at the time of import; and In the case of export, the exportation of the controlled drug or narcotic must not contravene the laws and regulations of the country of destination. This exemption does not apply to the importation or exportation of narcotics or controlled drugs for animals. This exemption does not apply to products containing substances listed in Annex I to this exemption, unless they have been approved by Health Canada for market in Canada under the FDR or approved for market in the country from which the product is being imported by the corresponding regulatory authority of that country. Controlled drugs as set out in the schedule to Part G of the Food and Drug Regulations In person Same as above Restricted drugs as set out in the schedule to Part J of the Food and Drug Regulations Not applicable There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export a restricted drug. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 68-69 of the BOTSR In person Canadian Residents May import or export a benzodiazepine or other targeted substance that was obtained by prescription and is labelled accordingly and does not exceed the lesser of a single course of treatment or a 90-day supply based on the usual daily dose; and The individual is importing or exporting the benzodiazepine or targeted substance for their own use, for the use of a person for whom they are responsible and is travelling with them, or for the use of an animal for whom they are responsible and is travelling with them; and The benzodiazepine or targeted substance meets the medical needs of the individual or animal for whose benefit it was prescribed; and The benzodiazepine or targeted substance must be declared to a CBSA officer at the port of entry into Canada at the time of import. Foreign Residents Same conditions apply as for Canadian residents but in the case of an import the quantity imported must be the lesser of the contents of the container, a 90-day supply based on the usual daily dose, or the usual daily dose multiplied by the number of days the individual plans stay in Canada. Precursor chemicals as listed in the schedule to the Precursor Control Regulations Reference: Section 11 of the PCR In person Individuals may import or export a Class A precursor that is a preparation or mixture if the following requirements are met: The preparation or mixture is intended to treat a medical condition of the individual or an accompanying person for whom they are responsible; If the precursor is a preparation or mixture of ephedra, ephedrine or pseudoephedrine and is packaged and labelled as a consumer product and the total quantity per package does not exceed 20g of ephedra, 0.4g of ephedrine and/or 3g of pseudoephedrine; and If the precursor is a preparation or mixture containing ergometrine or ergotamine and is packaged and labelled showing it was dispensed under prescription in a pharmacy or hospital or by a physician and the total quantity does not exceed the lesser of a single prescribed course of treatment or a 90-day supply based on the normal daily dose for the precursor. Industrial hemp as defined in the Industrial Hemp Regulations Not applicable. There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export industrial hemp. Cannabis as defined in the Cannabis Act In person (as per the exemption for prescription products containing cannabis) Exemptions allowing the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act. Appendix B Requirements for Commercial Importation or Exportation Substance Licence/Permit Required Import/Export Requirements Narcotics as listed in the schedule to the Narcotic Control Regulations Reference: Sections 8, 10, 14 and 21 of the NCR Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a narcotic without a permit. Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Controlled drugs as listed in the schedule to Part G of the Food and Drug Regulations Reference: Sections G.02.001, G.02.008, G.02.012 and G.02.020 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a controlled drug without a permit; Permits are only valid for one shipment of the controlled drug(s) and amount(s) may not exceed the amount specified on the permit. The controlled drug may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Restricted drugs as listed in the schedule to Part J of the Food and Drug Regulations Reference: Sections J.01.003, J.01.004, J.01.005 and J.01.014 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a restricted drug without a permit; Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 15, 37, 39, 43, 45 and 78 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit Transit or Transhipment Permit No licensed dealers may import or export benzodiazepines or other targeted substances without a permit; Permits are only valid for one shipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. The benzodiazepine(s) or other targeted substance(s) may only be imported into or exported out of Canada to the place specified on the permit. Transit or transhipment permits for benzodiazepine(s) or other targeted substance(s) are only valid for one transit or transhipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. Precursor as in listed in the schedule to the Precursor Control Regulations Reference: Sections 6, 7, 10.1, 26, 28, 33, 35, 40, 42, 57, 57.1, 70, 72, 77 and 79 Class A Precursor Licence or Class B Precursor Registration Import or Export Permit for a Class A Precursor Transit or Transhipment Permit for Class A Precursor Export Permit for a Class B Precursor (in specific cases) Note: Class B precursors do not require an import permit, but the importer must hold a valid Class B registration and be listed as the importer of record. No licensed dealer may import or export a Class A precursor without a permit; Permits are only valid for one shipment of the Class A precursor(s) and amount(s) may not exceed the amount specified on the permit. The Class A precursor(s) may only be imported into or exported out of Canada to the place specified on the permit. Permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry or exit. Transit or transhipment permits for Class A precursor(s) are only valid for one transit or transhipment of the precursor(s) and amount(s) may not to exceed the amount specified on the permit. Transit or transhipment permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry and exit. Only a registered dealer may import or export a Class B precursor Class B precursors do not require an import permit Export permits are only valid for one shipment of the Class B precursor(s) and amount(s) not to exceed the amount specified on the permit. Export permits for a Class B precursor(s) must be surrendered to a CBSA at the point of exit. Certain countries require pre-export notification prior to the export of select Class B precursors. These countries are listed on the HC website . Industrial hemp as defined in the Industrial Hemp Regulations Reference: Sections 2, 3, 8, 9, 12, 13, 18, 19, and 22 Industrial Hemp Licence Import or Export Permit No holder of an industrial hemp licence may import or export industrial hemp without a permit; Permits are only valid for one shipment of industrial hemp and amount(s) may not to exceed the amount specified on the permit. Industrial hemp may only be imported into or exported out of Canada at the port and to the place specified on the permit. Cannabis as defined in the Cannabis Act Reference: Sections 203-220 of the Cannabis Regulations Licence issued under subsection 62(1) of the CA in relation to cannabis Import or Export Permit No holder of a licence may import or export cannabis without a permit; Permits are valid only for the importation for which it was issued and amount(s) may not exceed the amount specified on the permit. The cannabis may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. References Issuing office Compliance Unit Compliance and Program Management Division Programs Branch Headquarters file Legislative references Customs Act Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Cannabis Act Cannabis Regulations Industrial Hemp Regulations Food and Drug Regulations Medical Devices Regulations Other references D19-1-1 , D19-9-1 Superseded memorandum D D19-9-2 dated October 17, 2018 Date modified: 2023-05-17", + "history": "", + "last_amended": "2023-05-17", + "current_to": "2023-05-17", + "citation": "Memorandum D19-9-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html" + }, + { + "id": "dmemo-D19-9-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-2", + "marginal_note": "Appendix A", + "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "division": "", + "heading": "", + "text": "Requirements for Personal Importation or Exportation Substance Method of Importation or Exportation Permitted Activities Narcotics as set out in the schedule to the Narcotics Control Regulations In person In accordance with the Section 56 Class Exemption for Travellers Who Are Importing or Exporting Prescription Drug Products Containing a Narcotic or Controlled Drug, individuals may import or export a controlled drug or narcotic if the following conditions are met: The controlled drug or narcotic was obtained under a prescription and is contained in pharmacy or hospital dispensed packaging with appropriate labelling; The individual is importing or exporting the controlled drug or narcotic for their own use, or for the use of a person for whom they are responsible and who is travelling with them, and when the controlled drug or narcotic meets the medical need(s) for which it has been prescribed; The quantity imported or exported of the controlled drug or narcotic does not exceed the lesser of a single course of treatment or a 30-day supply based on the usual daily dose prescribed; The controlled drug or narcotic is in the possession of the individual at the time of entry or departure; In the case of import, the controlled drug or narcotic must be declared to a CBSA officer at the point of entry into Canada and at the time of import; and In the case of export, the exportation of the controlled drug or narcotic must not contravene the laws and regulations of the country of destination. This exemption does not apply to the importation or exportation of narcotics or controlled drugs for animals. This exemption does not apply to products containing substances listed in Annex I to this exemption, unless they have been approved by Health Canada for market in Canada under the FDR or approved for market in the country from which the product is being imported by the corresponding regulatory authority of that country. Controlled drugs as set out in the schedule to Part G of the Food and Drug Regulations In person Same as above Restricted drugs as set out in the schedule to Part J of the Food and Drug Regulations Not applicable There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export a restricted drug. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 68-69 of the BOTSR In person Canadian Residents May import or export a benzodiazepine or other targeted substance that was obtained by prescription and is labelled accordingly and does not exceed the lesser of a single course of treatment or a 90-day supply based on the usual daily dose; and The individual is importing or exporting the benzodiazepine or targeted substance for their own use, for the use of a person for whom they are responsible and is travelling with them, or for the use of an animal for whom they are responsible and is travelling with them; and The benzodiazepine or targeted substance meets the medical needs of the individual or animal for whose benefit it was prescribed; and The benzodiazepine or targeted substance must be declared to a CBSA officer at the port of entry into Canada at the time of import. Foreign Residents Same conditions apply as for Canadian residents but in the case of an import the quantity imported must be the lesser of the contents of the container, a 90-day supply based on the usual daily dose, or the usual daily dose multiplied by the number of days the individual plans stay in Canada. Precursor chemicals as listed in the schedule to the Precursor Control Regulations Reference: Section 11 of the PCR In person Individuals may import or export a Class A precursor that is a preparation or mixture if the following requirements are met: The preparation or mixture is intended to treat a medical condition of the individual or an accompanying person for whom they are responsible; If the precursor is a preparation or mixture of ephedra, ephedrine or pseudoephedrine and is packaged and labelled as a consumer product and the total quantity per package does not exceed 20g of ephedra, 0.4g of ephedrine and/or 3g of pseudoephedrine; and If the precursor is a preparation or mixture containing ergometrine or ergotamine and is packaged and labelled showing it was dispensed under prescription in a pharmacy or hospital or by a physician and the total quantity does not exceed the lesser of a single prescribed course of treatment or a 90-day supply based on the normal daily dose for the precursor. Industrial hemp as defined in the Industrial Hemp Regulations Not applicable. There is no provision in regulation or under the Section 56 Class exemption to allow an individual to import/export industrial hemp. Cannabis as defined in the Cannabis Act In person (as per the exemption for prescription products containing cannabis) Exemptions allowing the importation and/or exportation of cannabis may be granted under section 140 of the Cannabis Act.", + "history": "", + "last_amended": "2023-05-17", + "current_to": "2023-05-17", + "citation": "Memorandum D19-9-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html" + }, + { + "id": "dmemo-D19-9-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-2", + "marginal_note": "Appendix B", + "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "division": "", + "heading": "", + "text": "Requirements for Commercial Importation or Exportation Substance Licence/Permit Required Import/Export Requirements Narcotics as listed in the schedule to the Narcotic Control Regulations Reference: Sections 8, 10, 14 and 21 of the NCR Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a narcotic without a permit. Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Controlled drugs as listed in the schedule to Part G of the Food and Drug Regulations Reference: Sections G.02.001, G.02.008, G.02.012 and G.02.020 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a controlled drug without a permit; Permits are only valid for one shipment of the controlled drug(s) and amount(s) may not exceed the amount specified on the permit. The controlled drug may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Restricted drugs as listed in the schedule to Part J of the Food and Drug Regulations Reference: Sections J.01.003, J.01.004, J.01.005 and J.01.014 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit No licensed dealer may import or export a restricted drug without a permit; Permits are only valid for one shipment of the narcotic(s) and amount(s) may not exceed the amount specified on the permit. The narcotic may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit. Benzodiazepines and other targeted substances as listed in the schedules to the Benzodiazepine and Other Targeted Substances Regulations Reference: Sections 15, 37, 39, 43, 45 and 78 Controlled Drugs and Substances Licence Controlled Drugs and Substances Import/Export Permit Transit or Transhipment Permit No licensed dealers may import or export benzodiazepines or other targeted substances without a permit; Permits are only valid for one shipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. The benzodiazepine(s) or other targeted substance(s) may only be imported into or exported out of Canada to the place specified on the permit. Transit or transhipment permits for benzodiazepine(s) or other targeted substance(s) are only valid for one transit or transhipment of the benzodiazepine(s) or other targeted substance(s) and amount(s) may not exceed the amount specified on the permit. Precursor as in listed in the schedule to the Precursor Control Regulations Reference: Sections 6, 7, 10.1, 26, 28, 33, 35, 40, 42, 57, 57.1, 70, 72, 77 and 79 Class A Precursor Licence or Class B Precursor Registration Import or Export Permit for a Class A Precursor Transit or Transhipment Permit for Class A Precursor Export Permit for a Class B Precursor (in specific cases) Note: Class B precursors do not require an import permit, but the importer must hold a valid Class B registration and be listed as the importer of record. No licensed dealer may import or export a Class A precursor without a permit; Permits are only valid for one shipment of the Class A precursor(s) and amount(s) may not exceed the amount specified on the permit. The Class A precursor(s) may only be imported into or exported out of Canada to the place specified on the permit. Permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry or exit. Transit or transhipment permits for Class A precursor(s) are only valid for one transit or transhipment of the precursor(s) and amount(s) may not to exceed the amount specified on the permit. Transit or transhipment permits for a Class A precursor(s) must be surrendered to a CBSA officer at the point of entry and exit. Only a registered dealer may import or export a Class B precursor Class B precursors do not require an import permit Export permits are only valid for one shipment of the Class B precursor(s) and amount(s) not to exceed the amount specified on the permit. Export permits for a Class B precursor(s) must be surrendered to a CBSA at the point of exit. Certain countries require pre-export notification prior to the export of select Class B precursors. These countries are listed on the HC website . Industrial hemp as defined in the Industrial Hemp Regulations Reference: Sections 2, 3, 8, 9, 12, 13, 18, 19, and 22 Industrial Hemp Licence Import or Export Permit No holder of an industrial hemp licence may import or export industrial hemp without a permit; Permits are only valid for one shipment of industrial hemp and amount(s) may not to exceed the amount specified on the permit. Industrial hemp may only be imported into or exported out of Canada at the port and to the place specified on the permit. Cannabis as defined in the Cannabis Act Reference: Sections 203-220 of the Cannabis Regulations Licence issued under subsection 62(1) of the CA in relation to cannabis Import or Export Permit No holder of a licence may import or export cannabis without a permit; Permits are valid only for the importation for which it was issued and amount(s) may not exceed the amount specified on the permit. The cannabis may only be imported into or exported out of Canada at the port of entry and to the place specified on the permit.", + "history": "", + "last_amended": "2023-05-17", + "current_to": "2023-05-17", + "citation": "Memorandum D19-9-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html" + }, + { + "id": "dmemo-D19-9-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-2", + "marginal_note": "References", + "part": "Importation and Exportation of Cannabis, Controlled Substances and Precursors", + "division": "", + "heading": "", + "text": "Issuing office Compliance Unit Compliance and Program Management Division Programs Branch Headquarters file Legislative references Customs Act Controlled Drugs and Substances Act Benzodiazepines and Other Targeted Substances Regulations Narcotic Control Regulations Precursor Control Regulations Cannabis Act Cannabis Regulations Industrial Hemp Regulations Food and Drug Regulations Medical Devices Regulations Other references D19-1-1 , D19-9-1 Superseded memorandum D D19-9-2 dated October 17, 2018", + "history": "", + "last_amended": "2023-05-17", + "current_to": "2023-05-17", + "citation": "Memorandum D19-9-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-2-eng.html" + }, + { + "id": "dmemo-D19-9-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers and exporters of human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKey content: Import and export requirements for human remains, human cells, tissues and organs for transplantation, and reproductive material for assisted human reproduction\nKeywords: Human remains, death certificate, tissues, cells, importation\nOn this page Updates made to this D-memo Definitions Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act Appendix B: Contact details Contact Us References", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Importation of Cadavers, Body Parts and Human Remains Into Canada Importation of Cremated Human Remains Into Canada Importation of Human Cells, Tissues and Organs for Transplant Into Canada Importation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada Exportation of Human Remains and Other Human Tissues From Canada\n- Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act\n- Appendix B: Contact details\n- Contact Us\n- References", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memorandum has been updated:\n- To replace Appendix B with a new version\n- To change PHAC’s contact\n- To provide information on the importation of reproductive material for assisted human reproduction\n- To update definitions of Cadavers, body parts and human remains", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. Use the following definitions when applying this memorandum:\nCadavers, body parts and human remains include Footnote 1 : the body of a deceased person in its entirety human body part(s) Footnote 2 including: the head, limbs, trunk, appendages, organs, tissue or cells skeletons skulls anthropological or archaeological specimens other bones terramated soil Communicable disease a human disease that is caused by an infectious agent or a biological toxin and poses a risk of significant harm to public health, or a disease listed in the schedule of the Quarantine Act (Appendix A), and includes an infectious agent that causes a communicable disease. Death certificate a medical certificate of death that is signed by an authorized person of the jurisdiction where the death occurred, specifying the date, location and cause(s) of death. Each country has laws and/or regulations regarding who is authorized to issue a medical certificate of death. Generally speaking, the attending physician or coroner is authorized to issue a medical certificate of death. Hermetic seal containers that are hermetically sealed and are constructed so that when closed and fastened is completely airtight. Leak Proof Container a container that is puncture-resistant and sealed in a manner to contain all contents and prevent leakage of fluids during handling, transport, or shipping. Quarantine Officer a medical practitioner or other qualified health care practitioner who is designated as a Quarantine Officer under the Quarantine Act . Screening officer a border services officer who is an officer within the meaning of subsection 2(1) of the Customs Act . Vector a pathogenic agent (e.g. an insect or animal) that is capable of transmitting a communicable disease.", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Importation of Cadavers, Body Parts and Human Remains Into Canada\n2. As a minimum requirement, human remains must be transported in a leak proof container.\n3. Upon importation, cadavers, body parts and human remains must be accompanied by a death certificate. If the death certificate is written in a language other than English or French, the importer or exporter must provide a translation into one of the official language of Canada.\n4. Death certificates should be considered valid unless a screening officer suspects that there has been fraud involved. In such cases, a quarantine officer is to be notified.\n5. Depending on the presence or absence of a death certificate and the cause(s) of death, screening officers are to follow these protocols:\n- If the death certificate clearly indicates that the deceased did not have a communicable disease the remains can be released\n- If the death certificate does not set out the immediate cause of death or any antecedent causes, if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\n- If there is no death certificate accompanying the cadaver, body part or human remains: the screening officer must contact the quarantine officer\n- If the death certificate indicates that the deceased had a communicable disease and if the container is: hermetically sealed, the remains can be released with an advisory that the container should not be opened not hermetically sealed, the screening officer must contact the quarantine officer\nNote: Some air carriers may require that human remains be transported in a hermetically sealed container.\n6. A screening officer must also inform a quarantine officer if there are reasonable grounds to suspect that the cadaver, body part or human remains may have a communicable disease or arrive in a damaged state (e.g., the hermetic seal appears broken, the container is leaking, the container has been damaged, or appears to have been compromised). This applies whether or not a death certificate has been provided.\n7. Communicable diseases of concern do not include HIV /AIDS or hepatitis. A list of these diseases can be found in Appendix A and the schedule at the end of the Quarantine Act . Therefore, unless there is another reason why the cadaver, body part or human remains are being detained, the remains should be released.\n8. Persons wishing to import a cadaver, body part or human remains where no death certificate is available can assist the quarantine officer by providing other evidence, such as a letter from a coroner, identifying the cadaver, body part or human remains and attesting that they are free of vectors. If written in a language other than English or French, the importer or exporter must provide a translation into either official language.\n9. If a quarantine officer is concerned about the potential public health risk posed by the cadaver, body part or human remains, the quarantine officer will issue a directive to the conveyance operator indicating the precautions to be taken in handling and/or transporting the cadaver to its destination.\nImportation of Cremated Human Remains Into Canada\n10. Cremated human remains, because they do not pose a quarantine risk, do not require a death certificate. However, it is recommended that when transporting the cremated remains that the importer should carry a copy of the death and cremation certificate and ensure that the remains are in a container that can easily be scanned (e.g., cardboard, wood or plastic).\nImportation of Human Cells, Tissues and Organs for Transplant Into Canada\n11. Human cells, tissues and organs that are imported for transplantation in accordance with the Safety of Human Cells, Tissues and Organs for Transplantation Regulations under the Food and Drugs Act are not subject to the above requirements and therefore a quarantine officer does not need to be called. The importation of human cells, tissues, and organs for transplantation should be facilitated as expediently as possible given the temperature-sensitive nature of some of these products.\n12. Cargo control documents are not required for the importation of human cells, tissues and organs. However, where cargo control documents have been issued, they may be acquitted by a reference to this memorandum.\n13. For more information regarding the work with human cells or cell lines that might be under the authority of the Human Pathogens and Toxins Act , contact:\nCenter for Biosecurity Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Phone: 613-957-1779 Email: licence.permis@phac-aspc.gc.ca\nImportation of reproductive material for the purposes of assisted human reproduction (AHR) into Canada\n14. Donor sperm and ova for AHR are regulated under the Safety of Sperm and Ova Regulations (Safety Regulations), which are made under the Assisted Human Reproduction Act (AHR Act). Among other things, section 10 of the AHR Act prohibits the importation of donor sperm and ova unless they are processed in accordance with the Safety Regulations. Establishments that import donor sperm or ova must notify Health Canada using the Sperm and ova establishment notification form (FRM-0448) (PDF, 856 KB) prior to importing.\n15. The extent to which Health Canada regulates in vitro embryos used in AHR is limited to the authorities granted by the AHR Act . While the AHR Act prohibits certain activities with respect to in vitro embryos (e.g. the purchase or sale of in vitro embryos, the use of an in vitro embryo without consent, the maintenance of an embryo outside the female body after the fourteenth day of its development following fertilization), the scope of Section 10 of the AHR Act (and its supporting Safety Regulations) is limited to reducing the risk of disease transmission arising from the use of donor sperm and ova in assisted reproduction. In other words, the safety of donor embryos is out of scope of the AHR Act and its Safety Regulations.\n16. The importation of reproductive material for AHR should be facilitated as expediently as possible given the temperature-sensitive nature of these products. For information regarding the importation of donor sperm and ova, please refer to Appendix B . For more information regarding the importation of human cells, organs or tissues for research, contact:\nImportation and Biosafety Programs Office of Laboratory Security Center for Emergency Preparedness and Response Public Health Agency of Canada 100 Colonnade Road Ottawa ON K1A 0K9 Fax: 613-941-0596\nExportation of Human Remains and Other Human Tissues From Canada\n17. In order to export a cadaver, body part or other human remains where the deceased had a communicable disease, the exporter must obtain permission from the Director General, Centre for Border Litigation and Regulatory Affairs at:\nDirector General, Centre for Border Litigation and Regulatory Affairs Public Health Agency of Canada 100 Colonnade Rd. 1124 Ottawa, ON K1A 0K9\nE-mail: ra.exemption-ar@phac-aspc.gc.ca", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Appendix A: Schedule of Communicable Diseases of Concern – Quarantine Act", + "part": "", + "division": "", + "heading": "", + "text": "(Section 2, subsections 15(2) and 34(2) and sections 45 and 63)\nPlease note: At the time of publication this list was accurate; however as this list can be changed from time to time, please consult the schedule at the end of the Quarantine Act .\n- Active pulmonary tuberculosis\n- Anthrax\n- Argentine hemorrhagic fever\n- Bolivian hemorrhagic fever\n- Botulism\n- Brazilian hemorrhagic fever\n- Cholera\n- COVID-19 coronavirus disease\n- Crimean-Congo hemorrhagic fever\n- Diphtheria\n- Ebola hemorrhagic fever\n- Lassa fever\n- Marburg hemorrhagic fever\n- Measles\n- Meningococcal meningitis\n- Meningococcemia\n- Pandemic influenza type A\n- Plague\n- Poliomyelitis\n- Rift Valley fever\n- Severe acute respiratory syndrome (SARS)\n- Smallpox\n- Tularemia\n- Typhoid fever\n- Venezuelan hemorrhagic fever\n- Yellow fever", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Appendix B: Contact details", + "part": "", + "division": "", + "heading": "", + "text": "Health Canada Product Specific Contact Information\nGeneral questions regarding the importation of human cells, tissues, or organs for transplantation, or reproductive materials for assisted human reproduction:\nEmail: healthproduct-import-produitsante@hc-sc.gc.ca\nPhone: Toll free (Canada & US): 1-833-622-0414 ; International Calls: 204-594-8061\nPublic Health Agency of Canada\nFor more information regarding the importation of human remains and other human tissues into Canada not intended for transplantation or assisted human reproduction, contact:\nQuarantine and Border Health Services – Headquarters Centre for Border and Travel Health Public Health Agency of Canada 100 Colonnade Rd. Ottawa, ON K1A 0K9 Email: quarantine-quarantaine@phac-aspc.gc.ca", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\n- Customs Act\n- Quarantine Act\n- Customs Tariff\nRelated memoranda D\nMemorandum D8-3-11: Tariff Item No. 9832.00.00 Coffins or Caskets – provides more Information regarding the importation of a casket or coffin containing human remains or the temporary importation a casket or coffin\nSuperseded memoranda D\nMemorandum D19-9-3: Importation and exportation of human remains and other human tissues , dated January 17, 2023\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Commercial Programs Directorate Commercial and Trade Program Branch", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-3-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-3", + "marginal_note": "Footnotes", + "part": "", + "division": "", + "heading": "", + "text": "Footnote Footnote 1 Cremated human remains are excluded from the definition. Once declared, cremated human remains can be released. Return to tablenote 1 referrer Footnote 2 Body parts may originate from either a living or deceased person. Return to tablenote 2 referrer", + "history": "", + "last_amended": "2025-11-22", + "current_to": "2025-11-22", + "citation": "Memorandum D19-9-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-3-eng.html" + }, + { + "id": "dmemo-D19-9-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Definitions and acronyms\n- Guidelines\n- Importing pathogens or toxins\n- Exporting pathogens or toxins\n- Exemptions\n- Exclusions\n- Role of the CBSA\n- Penalties\n- Appendix A: Samples of permits and licences PHAC : licence sample CFIA : import permit sample GAC : export permit sample\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Definitions and acronyms", + "part": "", + "division": "", + "heading": "", + "text": "The following acronyms and definitions apply to this memorandum:\nAcronyms\nAG means Australia Group Note : The Australia Group ( AG ) was established in an effort to prevent the proliferation of chemical and biological weapons. State participants of the AG have developed common export controls on chemical substances and biological agents and related items that could be used in the production of chemical and biological weapons. These export controls have been implemented in Canada on the Export Control List as Group 7. BSO means Border Services Officer CBSA means Canada Border Services Agency CFIA means Canadian Food Inspection Agency ECL means Export Control List: the ECL was implemented to fulfill Canada's international commitments under the Convention on the Prohibition of the Development, Production and Stockpiling of Bacteriological (Biological) and Toxin Weapons and on their Destruction , commonly known as the Biological and Toxin Weapons Convention ( BTWC ), among other commitments. GAC means Global Affairs Canada HAA means Health of Animals Act HAR means Health of Animals Regulations HPTA means Human Pathogens and Toxins Act HPTR means Human Pathogens and Toxins Regulations PHAC means Public Health Agency of Canada SSBA means security sensitive biological agents; SSBA s, are a subset of Risk Group 3 and 4 human pathogens and prescribed toxins that are included in Schedule 1 of the Human Pathogens and Toxins Act\nDefinitions\nControlled activity means an activity referred to in subsection 7(1) of the HPTA except when already subject to the Export and Import Permits Act or the Transportation of Dangerous Goods Act, 1992 . These include the following: possessing, handling or using a human pathogen or toxin; producing a human pathogen or toxin; storing a human pathogen or toxin; permitting any person access to a human pathogen or toxin; transferring a human pathogen or toxin; importing or exporting a human pathogen or toxin; releasing or otherwise abandoning a human pathogen or toxin; or disposing of a human pathogen or toxin. Import permit A permit issued by the Canadian Food Inspection Agency ( CFIA ) under the HAA and HAR for the importation of animal pathogens including animal pathogens causing an emerging or foreign animal disease, bee and aquatic animal pathogens, animal pathogens contained in animals, animal products, animal by-products or other organisms carrying an animal pathogen or part of one. Licence A document consisting of a Pathogen and Toxin Licence: a) issued by PHAC under section 18 of the HPTA authorizing the conduct of one or more controlled activities with human pathogens or toxins. and/or b) issued by PHAC under section 160 of the HAR authorizing the importation of terrestrial animal pathogens or toxins as defined under section 51 (a) of the HAR other than animal pathogens that cause foreign animal diseases or emerging animal diseases, bee and aquatic animal pathogens, and animal pathogens in animal products, and authorizing the domestic transfer of the imported material as defined under section 51.1 (a)(b) of the HAR . Pathogen means a microorganism, nucleic acid, or protein capable of causing disease or infection in humans or animals. Examples of human pathogens are listed in Schedules 2 to 4 and in Part 2 of Schedule 5 of the Human Pathogens and Toxins Act , but these are not exhaustive lists. Animal pathogen means any pathogen that causes disease in animals; including those derived from biotechnology. Aquatic animal pathogen means a pathogen or part of one that causes diseases in aquatic animals. In the context of animal pathogens, this includes aquatic animals (for example, finfish, mollusc, crustacean), including mammals (for example, seals, dolphins) which spend their lives in water. Human pathogen means a micro-organism, nucleic acid or protein that (a) is listed in any of Schedules 2 to 4 or in Part 2 of Schedule 5 of HPTA ; or (b) is not listed in any of the Schedules but falls into Risk Group 2 ( RG2 ), Risk Group 3 ( RG3 ) or Risk Group 4 ( RG4 ). Plant pathogen means a pathogen that is injurious to plants. Terrestrial animal pathogen means a pathogen or part of one that causes diseases in terrestrial animals, including avian and amphibian animals, but excluding aquatic animals and invertebrates. Zoonotic pathogen means pathogen that causes disease in humans and animals, and that can be transmitted from animals to humans and vice versa (i.e., zoonoses). They are considered both human and animal pathogens. Person means an individual or an organization as defined in section 2 of the Criminal Code . Produce in respect of a human pathogen or toxin, means to create it by any method or process, including (a) by manufacturing, cultivating, developing, reproducing or synthesizing it; or (b) by converting or refining a substance, micro-organism , nucleic acid or protein, or by using any other means of altering its physical or chemical properties. Release means any discharge, anywhere, and includes leaking, spraying, depositing, dumping or vaporizing. Risk Group 2 means a category of pathogens that pose a moderate risk to the health of individuals or animals and a low risk to public health. They are able to cause serious disease in a human but are unlikely to do so. Effective treatment and preventive measures are available and the risk of spread of disease caused by those pathogens is low. Examples of RG2 human pathogens are listed in Schedule 2 in the HPTA . Risk Group 3 means a category of pathogens that pose a high risk to the health of individuals or animals and a low risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are usually available and the risk of spread of disease caused by those pathogens is low. Examples of RG3 human pathogens are listed in Schedule 3 of HPTA Risk Group 4 means a category of pathogens that pose a high risk to the health of individuals or animals and a high risk to public health. They are likely to cause serious disease in a human. Effective treatment and preventive measures are not usually available and the risk of spread of disease caused by those pathogens is high. Examples of RG4 human pathogens listed in Schedule 4 of HPTA Security clearance means a security clearance issued under section 34 of HPTA . Toxin A poisonous substance that is produced or derived from a microorganism and can lead to adverse health effects in humans or animals. Human toxins are listed in Schedule 1 and Part 1 of Schedule 5 in the HPTA .", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Canada Border Services Agency ( CBSA ) collaborates with the Public Health Agency of Canada ( PHAC ), Canadian Food Inspection Agency ( CFIA ) and Global Affairs Canada ( GAC ) in the administration of the Human Pathogens and Toxins Act ( HPTA ), the Human Pathogens and Toxins Regulations ( HPTR ), the Health of Animals Act ( HAA ), the Health of Animals Regulations ( HAR ), Plant protection Act ( PPA ), the Plant Protection Regulations ( PPR ), and Export and Import Permits Act ( EIPA ).\n2. PHAC is responsible for the administration and enforcement of the HPTA , the HPTR and the administration of specific sections of the HAR .\n3. CFIA is responsible for the administration and enforcement of the HAA , the HAR , the PPA and the PPR .\n4. GAC is responsible for the administration and enforcement of the Export Control List ( ECL ) under the EIPA .", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Importing pathogens or toxins", + "part": "", + "division": "", + "heading": "", + "text": "5. Importers carrying potentially infectious substances or other biological substances on their person or in their luggage must declare those substances to the CBSA and present document(s), which identifies these substances, such as a package label, manufacturers/suppliers forms or certificates, and :\n- PHAC licence (see appendix A for an example of PHAC 's licence) under the HPTA / HAR and/or\n- CFIA import permit under the HAR / PPR (see appendix A for an example of CFIA permit).\n6. Licences and permits are obtained via PHAC and/or the CFIA .\n7. If you intend to import, you will need to contact:\n- The PHAC 's Biosafety and Biosecurity Licensing Program to obtain a: Pathogen and Toxin Licence issued under the section 18 of the HPTA for human pathogens and toxins, and/or Pathogen and Toxin Licence issued under the section 160 of the HAR for: cultures of indigenous terrestrial animal pathogens or part of one; purified or synthesized samples of toxins derived from indigenous terrestrial animal pathogens; and indigenous terrestrial animal pathogens or part of one carried in or on a substance other than an animal, animal product, animal by-product , or other organism (e.g., human specimens, plant tissues, food matrices such as oatmeal or mashed potatoes, environmental samples or quality controls).\n- The CFIA to obtain import permit(s) for: any terrestrial or aquatic animal pathogen or part thereof in an animal product or by-product (such as tissue, blood, fetal bovine serum, etc.); any terrestrial or aquatic animal pathogens or part thereof in a live animal; all non-indigenous terrestrial animal pathogens or part thereof (i.e. Foreign Animal Disease ( FAD ) and Emerging Animal Disease ( EAD ) agents); all non-human primate ( NHP ) products and by-products (such as feces, serum, cell lines, etc.); all aquatic animal pathogens; all bee pathogens; specified Risk Materials ( SRM ) and other products that can carry prions; and plant pathogens.\n8. If a person is carrying a human pathogen or toxin, the carrier must also meet the obligations under the Transportation of Dangerous Goods Regulations (packaging, labelling, documentation, markings).\n9. Important note : Please refer to the ePATHogen - Risk Group Database to query the classification of microorganism or toxin. For other questions related to the risk group classification of biological agents, or which Agency it is regulated by, please contact PHAC at pathogens.pathogenes@phac-aspc.gc.ca and/or CFIA at permission@inspection.gc.ca .\n- On the ePATHogen - Risk Group Database , the column \" CFIA \" identifies some of the agents that are identified as Foreign and Emerging Animal Disease ( FAD / EAD ) agents that are under CFIA 's authority.\n- Importation of a terrestrial animal pathogen in an animal , animal product or by-product , is also under CFIA 's authority if identified with an Animal Classification of RG2 or higher, regardless if it is identified as \"yes\" under the CFIA column.", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Exporting pathogens or toxins", + "part": "", + "division": "", + "heading": "", + "text": "10. Exporters wishing to export pathogens and toxins listed on the ECL must obtain a permit from GAC , and for pathogens and toxins regulated under HPTA , exporters must obtain a licence from PHAC .\n- Global Affairs Canada regulates the export of human and animal pathogens listed on the ECL under the EIPA : GAC 's export permits are required for the exportation of all goods and technology listed in the ECL : Group 7 of the ECL includes items that could be used to produce chemical and biological weapons or that are chemical weapons, precursors to chemical weapons, or listed pathogens or toxins. Section 7-13.1,7-13.2 and 7-13.3 of Group 7 of the ECL (please refer to A Guide To Canada's Export Controls for details) contain lists of pathogens and toxins that require export permit from GAC . For more information about requirements under the EIPA please refer to Memorandum D19-10-3 - Administration of the Export and Import Permits Act (Exportations) or visit GAC 's website ( Export Controls )\n- HPTA establishes that it is prohibited for a person to knowingly export a human pathogen or toxin unless a licence has been issued. This prohibition does not overlap with the separate export controls on human pathogens and toxins included on the ECL , under the EIPA .\n11. The exporter must follow the exporting requirements under Section 95 of the Customs Act . The exporter must present a copy of the export permit or licence to the CBSA within the time frames specified on the permit and at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of goods from Canada.\n12. As described in section 4.(1)(d) of the HPTR , \"(d), a person who intends to export a human pathogen or toxin must, before they export it, take reasonable care to be satisfied that the intended recipient will conduct any activities in respect of the human pathogen or toxin in accordance with any applicable biosafety and biosecurity standards and policies in the foreign jurisdiction.\" Further details regarding this statement of the HPTR can be found in section 23.5.3 Exportation of Pathogens from Canada in the Canadian Biosafety Handbook .", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Exemptions", + "part": "", + "division": "", + "heading": "", + "text": "13. There are two specific cases under the HPTA (Section 7 (2) of the HPTA ), where exemptions from the licensing requirement apply; the requirement for a PHAC licence does not apply to :\n- Activities covered by other regulatory regimes: the export of human pathogens or toxins authorized under the Export and Import Permits Act , 1985\n- Certain persons in the course of their work: an inspector or analyst carrying out their functions under the HPTA ; a peace officer carrying out their functions under any federal or provincial law or a person providing assistance to a peace officer; any person who collects samples in the course of their employment, outside a facility in which controlled activities are authorized, for laboratory analysis or diagnostic testing; any person working under a federal or provincial Act, in exigent circumstances.\n14. PHAC 's Statement of Administrative Intent ( SAI ) clarifies these and other exemptions from the licensing requirements of the HPTA and HPTR .", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Exclusions", + "part": "", + "division": "", + "heading": "", + "text": "15. An HPTA Pathogen and Toxin Licence is not required for:\n- a human pathogen or toxin that is in an environment in which it naturally occurs, if it has not been cultivated or intentionally collected or extracted, including but not limited to a human pathogen or toxin that: is in or on a human suffering from a disease caused by that human pathogen or toxin; has been expelled by a human suffering from a disease caused by that human pathogen or toxin; and is in or on a cadaver, a body part or other human remains.\n- a drug in dosage form whose sale is permitted or otherwise authorized under the Food and Drugs Act or a human pathogen or toxin contained in such a drug.", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Role of the CBSA", + "part": "", + "division": "", + "heading": "", + "text": "16. The border services officers ( BSO ) will verify the:\n- accuracy of import or export permits/licences (permit/licence number, validity dates, exporter name, quantities, etc.) issued by PHAC , CFIA or GAC ;\n- validity of Pathogen and Toxin Licences issued by PHAC to ensure that they correspond with the licence format as identified below: Licence Type Format Maximum Validity period RG2 Licence L-R2-#####-YY-AA 5 years RG3 Licence L-R3-#####-YY-AA 3 years RG4 Licence L-R4-#####-YY-AA 1 year SSBA Toxin Licence L-ST-#####-YY-AA 3 years\nPlease note that regulated parties have the option to download a condensed version of their Pathogen and Toxin Licence issued by PHAC , which displays no sensitive information directly from the Biosecurity Portal .\n17. Under Section 101 of the Customs Act , the CBSA may detain shipments suspected of non-compliance (e.g., permit(s)/license is missing, or information on the permit or licence is missing or inconsistent, supplemental document (e.g. zoosanitary certificate) required as a condition of permit) and notify PHAC , CFIA or GAC for admissibility recommendations and possible enforcement actions if applicable.", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Penalties", + "part": "", + "division": "", + "heading": "", + "text": "18. Importing or exporting a pathogen or toxin subject to legislation without licence or permit(s) is an offence subject to fines and potential imprisonment. For more information, please refer to the:\n- Offences and Punishment part of the HPTA (sections 53 to 58);\n- Offences and Punishment part of the of the HAA (sections 65 to 73);\n- Offence and Punishment part of the EIPA (section 19).\n19. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff Act and the regulations enacted under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings.\n20. Importers can find more information concerning AMPS in Memorandum D22-1-1, Administrative Monetary Penalty System .\n21. BSO s may also seize items for contravening the Customs Act .", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "Appendix A: Samples of permits and licences", + "part": "", + "division": "", + "heading": "", + "text": "PHAC : licence sample\nCFIA : import permit sample\nGAC : export permit sample", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-9-4-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-9-4", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Applicable legislation\n- Human Pathogens and Toxins Act\n- Human Pathogen and Toxins Regulations\n- Health of Animals Act\n- Health of Animal Regulations\n- Export and Import Permits Act\n- Export Control List\n- Plant Protection Act\n- Plant Protection Regulations\n- Food and Drugs Act\nSuperseded memoranda D\nN/A\nIssuing office\nProgram and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2023-10-26", + "current_to": "2023-10-26", + "citation": "Memorandum D19-9-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-9-4-eng.html" + }, + { + "id": "dmemo-D19-10-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Travellers or businesses importing goods into Canada that are included on a list of controlled items. Key content: What items are considered “controlled” (or restricted) and need a permit to be allowed into Canada; general import permits versus specific import permits; how to submit a permit; how to amend a permit; penalties for non-compliance. Keywords: CAD, agricultural goods, steel and aluminum products, textiles and clothing, commercial imports, permits, Import Control List . On this page Updates made to this D-memo Definitions Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods Appendix B: Transaction record (sample) Appendix C: Import permit procedures References Contact us Related links Updates made to this D-memo This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process. Definitions 1. For the purpose of the administration of the EIPA the following definitions will apply: Area Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada Guidelines Import controls 2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit. 3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits. 4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached. General import permits 5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods. 6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP. 7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission. 8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods . Specific import permits 9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release. 10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse. 11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA. Tariff Rate Quota controlled goods Agricultural goods 12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty. 13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency . 14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas . 15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household. Textiles and clothing 16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA). 17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs. 18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement . 19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request. Goods subject to monitoring Steel products 20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 . 21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada. 22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA. 23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products). 24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number. 25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type. 26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum. 27. The provision of COM information does not apply if: the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum); the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like. For the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement . 28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Aluminum products 29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products . 30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada. 31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum. 32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type. 33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil). 34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits. Permit procedures 35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS). 36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released. 37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival. 38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release. 39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin. 40. The CBSA may conduct a post release verification with regards to the content of the permit. 41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures . 42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC. Amendments to permits 43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation. 44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us . Canada Border Service Agency’s role 45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies: There is no specific import permit available; The goods are not as described on the permit; The importer’s name on the import declaration does not correspond to the name on the specific import permit; The permit is not yet in force or has expired; The quantity or value reported does not correspond to those on the permit; or The country of origin does not correspond to the one on the permit. 46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit. Tariff Rate Quotas specific permits 47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties. 48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment. Disposal of goods 49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods. 50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available. Penalty information 51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both. 52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details. Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only. Import Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A Note 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Note 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification. Note 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions. Note 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition. Appendix B: Transaction record (sample) Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs Figure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs Appendix C: Import permit procedures The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2 Step 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action Notes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer References Consult these resources for further information. Applicable legislation Customs Act : Section 101 Customs Tariff Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25 General Import Permit 1: Dairy Products for Personal Use General Import Permit 2: Chickens and Chicken Products for Personal Use General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use General Import Permit 6 : Roses for Personal Use General Import Permit 7: Turkeys and Turkey Products for Personal Use General Import Permit 8: Eggs for Personal Use General Import Permit 13: Beef and Veal for Personal Use General Import Permit 14: Margarine for Personal Use General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products General Import Permit 80: Carbon Steel General Import Permit 81: Specialty Steel Products General Import Permit 83: Aluminium Products General Import Permit 100: Eligible Agriculture Goods General Import Permit 108: CWC Toxic Chemicals and Precursors General Import Permit 193: Roses Import Control List Related D memoranda Memorandum D7-4-4: Customs Bonded Warehouses Memorandum D10-18-1: Tariff Rate Quotas Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas Memorandum D11-4-22: Tariff Preference Levels Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement Memorandum D19-1-1: Food, Plants, Animals and Related Products Memorandum D22-1-1: Administrative Monetary Penalty System Superseded D memoranda D19-10-2 dated January 4, 2023 Issuing office Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For more information on goods subject to import controls and for questions concerning the issuance of import permits or related to completing import permit applications, importers should contact: Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2 Telephone: 343-203-6820 or 1-877-808-8838 Non-Supply Managed Trade Controls (for textiles, clothing, beef, veal, wheat, wheat products, barley, barley products, steel and aluminum) Email: tin@international.gc.ca Supply-Managed Trade Controls (for dairy products, poultry and poultry products, eggs and egg products) Email: tic@international.gc.ca The importation of food, plants, animals (FPA) and related products may also be regulated by other government departments. Information on these requirements are not included in this memorandum. For more information regarding the CBSA’s programs and services, Contact border information services . Related links Customs Notice 19-08: Final Safeguard Measures Imposed on the Importation of Certain Steel Goods Form B3-3: Canada Customs Coding Form E29B: Temporary Admission Permit Form EXT 1466: Application for Import/Export Permit", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Import controls General import permits Specific import permits Tariff Rate Quota controlled goods Agricultural goods Textiles and clothing Goods subject to monitoring Steel products Aluminium products Permit procedures Amendments to permits Canada Border Service Agency’s role Tariff Rate Quotas specific permits Disposal of goods Penalty information\n- Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods\n- Appendix B: Transaction record (sample)\n- Appendix C: Import permit procedures\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to provide instructions on how to declare goods included on the ICL using the new Commercial Accounting Declaration (CAD) process.", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. For the purpose of the administration of the EIPA the following definitions will apply:\nArea Control List : a list of countries established under section 4 Broker: to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1) Import Control List ( ILC ): a list of goods established under section 5 Minister: member of the Kings’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of this Act Permit: an import permit issued pursuant to subsection 8(1) of the Act Resident of Canada: in the case of a natural person, a person who ordinarily resides in Canada and, in the case of a corporation, a corporation having its head office in Canada or operating a branch office in Canada", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Import controls\n2. Goods included on the ICL, entering Canada for commercial or personal use, including goods entering temporarily or entered into a bonded or sufferance warehouse must be imported under the authority of a permit.\n3. Under the EIPA, there are two types of import permits: General Import Permits (GIPs) and Specific Import Permits.\n4. Importations of certain agricultural goods included on the ICL are controlled under the EIPA by way of tariff rate quotas (TRQs). TRQ agricultural goods can be imported at lower rates of duty under the “within access commitment” tariff items until the quota quantities are reached.\nGeneral import permits\n5. GIPs allow for the importation of certain eligible goods included on the ICL, subject to the terms and conditions described in the permit, without having to obtain a specific import permit. The applicable GIP constitutes the permit authorizing the importation of goods.\n6. The CBSA must be satisfied that the importation of goods does, in fact, meet the terms and conditions of the applicable GIP.\n7. For commercial shipments, the applicable GIP number must be provided on the release documentation, e.g., cargo control document, invoice or electronic data interchange (EDI) transmission.\n8. GIPs apply to all residents of Canada. For more information on goods that can be imported under the authority of GIPs and any quantity or value restrictions, residents should refer to Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods .\nSpecific import permits\n9. Importers must obtain specific import permits issued by GAC, subject to terms and conditions, for the importation of certain agricultural goods included on the ICL and for the importation of textiles and clothing, where the importer is claiming a preferential rate of duty. In the case of a sufferance warehouse, import permits must be obtained before the time of release.\n10. If tariff rate quota agricultural goods are entered into a bonded warehouse, importers should refer to Memorandum D7-4-4: Customs Bonded Warehouses for directions on the process for entering agricultural goods in a customs bonded warehouse.\n11. Goods included on the ICL that are imported under temporary entry provisions, e.g., Temporary Admission Permit (E29B) or a Temporary Admission (ATA) Carnet, are subject to the specific import permit requirements under the EIPA.\nTariff Rate Quota controlled goods\nAgricultural goods\n12. For all agricultural goods listed on the ICL, a specific import permit or applicable General Import Permit must be provided in field 81 (special authority permit) of the CAD C-type. First come, first served, TRQ agricultural goods imported after the quota quantity is reached are classified under the “over access commitment” tariff items and subject to higher rates of duty.\n13. Quantities or values separate from the within access commitment rates of duty may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply. Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas for detailed information on tariff classification, and to Memorandum D19-1-1: Food, Plants, Animals and Related Products for detailed information regarding quantity restrictions and additional import requirements imposed by the Canadian Food Inspection Agency .\n14. For commercial importations of wheat, wheat products, barley, and barley products, GIP 20 may be used until the quota quantities are reached. GIP 100 must be used for any other importations of these products and after the quota quantities are reached. Importers should refer to Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas .\n15. The GIPs for personal importations of TRQ agricultural goods by residents of Canada, as well as the eligible quantities that may be imported at within access commitment rates of duty, are listed in Appendix A. GIP 3 allows for the importation of wheat, wheat products, barley, and barley products for personal use at the lower within access commitment rates of duty until the quota quantities are reached. GIP 100 allows for the importation of unlimited quantities for certain TRQ agricultural goods for personal use at the higher over access commitment rates of duty. Residents of Canada should note that the eligible quantities or values for GIPs specifically for personal use apply to each person regardless of the fact that a family may be travelling together in the same conveyance or live in the same household.\nTextiles and clothing\n16. Importations of textiles and clothing are only subject to specific import permit requirements, when the goods are eligible for the tariff preference level (TPL) mechanisms under Canada’s free trade agreements, or when the goods are subject to origin quotas under the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) or the Canada-United Kingdom Trade Continuity Agreement (Canada-UK TCA).\n17. In order for importers to take advantage of a reduced rate of duty for TPL qualifying goods, importers must make a claim under the specific free trade agreement preferential tariff treatment and associated Order-in-Council. Importers should refer to Memorandum D11-4-22: Tariff Preference Levels , for detailed information on documentation requirements regarding TPLs.\n18. With respect to the CETA and Canada-UK TCA, products subject to an origin quota can qualify for preferential tariff treatment. Importers should refer to Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement .\n19. In order to receive TPL or origin quota preferential access, the importer must possess an appropriate specific import permit specifying TPL or origin quota entitlement for the goods. This permit must be available for presentation to the CBSA upon request.\nGoods subject to monitoring\nSteel products\n20. Importations of steel products identified in items 80 and 81 of the ICL, may be imported under the authority of GIP 80: Carbon Steel or GIP 81: Specialty Steel Products. For a complete list of products please refer to C-2: Carbon Steel Customs Tariff Items subject to General Import Permit (GIP) 80 and C-3: Specialty Steel Customs Tariff Items subject to General Import Permit (GIP) 81 .\n21. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of products identified in items 80 and 81 of the ICL that may be imported into Canada.\n22. As of November 5, 2024 , under the GIP 80 and 81, at the time of importation, importers are also required to provide to the CBSA the country of melt and pour (COM) information in the form and manner determined by the CBSA.\n23. For Single Window Initiative (SWI) Integrated Import Declaration (IID) users, the “Country of Melt and Pour” field is found in SG128.COD with qualifier COM (e.g., COD++COM+:::GIP80 Steel products).\n24. For release of Steel products using the SWI IID, the GIP information (either “GIP80” or “GIP81”) must be entered in the following IID fields: Permit Type, Reference Number, and Document Reference Number.\n25. To import shipments that include Steel products listed in item 80 and/or 81 of the ICL, customs brokers and importers are required to cite \"GIP80” or “GIP81” in field 81 (Special Authority Permit) of the CAD C-type.\n26. Steel products identified in items 80 and 81 of the ICL are eligible for Customs Self-Assessment (CSA) clearance (please refer to section 2 of the Accounting for Imported Goods Regulations for further information on the meaning of a CSA Importer and eligible goods), and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process, e.g., Release on Minimum Documentation (RMD) or Pre-arrival Review Systems (PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraph 5 to 8 of this memorandum.\n27. The provision of COM information does not apply if:\n- the importer is a CSA importer in respect of goods released under a CSA service option (as described in paragraph 26 of this memorandum);\n- the total value for duty of the imported non-exempt steel goods does not exceed $5,000; or\n- the imported steel goods are: cold-formed or cold-finished angles, shapes or sections; welded angles, shapes, or sections; switch blades, crossing frogs, point rods or other crossing pieces for railway or tramway track construction; structures, parts of structures or structural plates, rods, angles, shapes, sections, tubes or the like; stranded wire, ropes, cables or the like, not electrically insulated; barbed wires or fencing wires; or wire nails, tacks, pins, staples or the like.\nFor the most recent and complete list of exempt products, please refer to C-8: Carbon steel and specialty steel products exempt from the country of melt and pour reporting requirement .\n28. Shipments of steel products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nAluminum products\n29. Importations of aluminum products identified in item 83 of the ICL, may be imported under the authority of GIP 83: Aluminum Products .\n30. Importers must provide the applicable GIP number on the release documentation (e.g., description of goods field on the invoice) or in the description free text field when release requests are transmitted to the CBSA using EDI. There is no limit on the quantity of aluminum products identified in item 83 of the ICL that may be imported into Canada.\n31. Aluminum products identified in item 83 of the ICL are eligible for CSA clearance and, as such, can be exempt from the requirements under section 2 of the applicable GIP at the time of CSA clearance. Importers who are not clearing the goods under CSA, but who are instead using an existing customs release process (e.g., RMD or PARS), must meet the requirements under section 2 of the applicable GIP as outlined in paragraphs 5 to 8 of this memorandum.\n32. To import shipments that include aluminum products listed in item 83 of the ICL, customs brokers and importers are required to cite \"GIP83-OIC19-1224\" in field 81 (Special Authority Permit) of the CAD C-type.\n33. For SWI IID users this field is found in SG117.IMD with qualifier 8 (e.g., IMD++8+:::GIP83 Aluminum Foil).\n34. Shipments of aluminum products that are classified under tariff item 9813.00.00 or 9814.00.00 (Canadian goods returned) do not require import permits.\nPermit procedures\n35. Importers can submit applications for specific import permits to GAC, or to licensed customs brokers approved by that Department. Completed applications can be submitted to GAC by licensed customs brokers online via the New Export-Import Controls System (NEICS).\n36. When an Application for Import/Export Permit (Form EXT 1466) is completed, the CBSA’s transaction number must be shown in field 2. In the event that an importer does not have a transaction number, the CBSA will assign a transaction number to the shipment when release is requested. A specific import permit becomes valid when the permit information has been transmitted electronically by GAC to the CBSA office, where goods are to be released.\n37. All IID submissions for specific import permits that include one or more commodities regulated by GAC must be submitted no more than 30 days in advance of arrival in Canada. Any submissions (whether they reference an existing permit or are applications for a new permit) will be rejected if they are submitted more than 30 days in advance of arrival. All IID submissions that invoke only GIPs may be received more than 30 days in advance of arrival.\n38. Except for agricultural goods subject to TRQs and for safeguards, EXCAPS (GAC / Customs Automated Permit System) provides for the electronic transmission of permit information directly from GAC to the CBSA. This eliminates the requirement for importers to present paper permits to the CBSA (except at non-terminal offices) when obtaining release of goods controlled under the EIPA. In all cases, GAC will issue a transaction record ( Appendix B: Transaction record sample ) to the importer or broker to serve as a receipt showing that the permit has been issued. Importers using non-terminal offices or who have goods documented on a Temporary Admission Permit (E29B) or an ATA Carnet will be required to present a copy of the transaction record at the time of release.\n39. In the event that EXCAPS is not available to transmit permit data to the Accelerated Commercial Release Operations Support System (ACROSS), importers and brokers may submit a paper copy of the transaction record to the CBSA to release their goods. If ACROSS is not available, importers and brokers may submit paper release documents with a copy of the transaction record to release their goods. Importers and brokers will be advised to use the above contingency procedures by their local CBSA office or via the electronic data interchange (EDI) information line at 1-888-957-7224 or through an EDI information bulletin.\n40. The CBSA may conduct a post release verification with regards to the content of the permit.\n41. The import permit procedures and relevant responsibilities are provided in Appendix C: Import permit procedures .\n42. Once an electronic permit has been used for the release of goods, the information will be transmitted to GAC.\nAmendments to permits\n43. Necessary amendments to specific import permits may be authorized by GAC. For example, permits may be amended to address issues related to product classification, quantity, product substitution, validity period and cancellation.\n44. Amendments to permits for TRQ goods must be made prior to final accounting, and in the case of non-TRQ goods, prior to release of the goods. For further information on amendments to permits, importers should contact GAC as indicated under Contact us .\nCanada Border Service Agency’s role\n45. All Goods (except agricultural TRQ goods) will be detained by the CBSA and the release request rejected when the following applies:\n- There is no specific import permit available;\n- The goods are not as described on the permit;\n- The importer’s name on the import declaration does not correspond to the name on the specific import permit;\n- The permit is not yet in force or has expired;\n- The quantity or value reported does not correspond to those on the permit; or\n- The country of origin does not correspond to the one on the permit.\n46. Under the above circumstances, the goods are not to be released until the appropriate corrections are made to either the release information or the permit.\nTariff Rate Quotas specific permits\n47. The availability of TRQ specific import permits is not a condition of release. The CBSA will release any shipment of TRQ agricultural goods even in the absence of a specific import permit issued under section 8.3 of the EIPA. When a specific import permit has not been obtained by the date of final accounting under subsection 32(1), (3) or (5) of the Customs Act , the portion of the goods imported without such a permit (all or part of a shipment) will be deemed to have been imported under the authority of GIP 100: Eligible Agricultural Goods . These goods will be classified under the appropriate “over access commitment” tariff item and will be subject to higher rates of duties.\n48. In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description will be referred to the CBSA’s Trade Compliance Division after releasing the shipment.\nDisposal of goods\n49. When goods have been abandoned or forfeited as a result of failure to comply with the EIPA requirements, GAC will determine how to dispose of the goods.\n50. Residents of Canada importing perishable agricultural goods from the United States who decide not to pay the applicable over access commitment rate of duty on imports in excess of the personal allowable GIP quantities or values are encouraged to return the excess goods to the United States. In some regions, it may be possible to abandon any goods at the CBSA office, if disposal bins are available.\nPenalty information\n51. Every person who contravenes any of the provisions of EIPA or its regulations is guilty of an offence and is liable to: (a) on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or (b) on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\n52. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act, Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Appendix A: General import permits and within access commitment information for importations of agricultural goods subject to import controls and steel and aluminum goods", + "part": "", + "division": "", + "heading": "", + "text": "The ICL may be broken down into basic groupings. The following table depicts two of these groups with corresponding item numbers, general product descriptions, and GIPs. This chart is provided as a guide for reference purposes only.\nImport Control List Group number Description ICL Item Number GIP Number Quantity/Value 1. Agricultural products Chicken and chicken products 94, 96-104 2 10 kg Turkey and turkey products 105-113 7 One turkey Turkey products - 10 kg Beef (fresh or frozen) and veal (that does not originate in Chile, a CUSMA country or an EU country or other CETA beneficiary) 114-116 13 10 kg (no TRQ restriction for CUSMA, CETA, Canada-UK TCA or Chile) Dairy products 117-134, 141-160 1 $20 total dairy Eggs for consumption 95, 135-139 8 2 dozen Margarine 140 14 3 kg (12 kg with prescription) Wheat, barley and their products 161-191 3, 20 No quantity restrictions Tariff rate quota goods classified under heading No. 98.04 or 98.26 192 1, 2, 3, 7, 8, 13, 14 N/A Roses (imported from Israel or another CIFTA beneficiary) 193 6 2 dozen 2. Steel and aluminum Carbon steel products 80 80 N/A Specialty steel products 81 81 N/A Aluminum products 83 83 N/A\nNote 1: In the case of agricultural goods, quantities or values above the within access commitment may be imported under the authority of GIP 100. However, the over access commitment rates of duty will apply.\nNote 2: Importers should refer to Memorandum D10-18-1: Tariff Rate Quotas , for detailed information on tariff classification.\nNote 3: Importers should refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products , for detailed information on agricultural restrictions.\nNote 4: Importers should refer to Memorandum D19-13-2: Importing and Exporting Firearms, Weapons and Devices , for information on importing firearms, firearms-related goods, prohibited weapons, prohibited devices and ammunition.", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Appendix B: Transaction record (sample)", + "part": "", + "division": "", + "heading": "", + "text": "Figure 1: Foreign Affairs and International Trade Canada: Transaction record (sample)\nForeign Affairs and International Trade Canada: Transaction record (sample) Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder All transactions are subject to verification by Foreign Affairs and International Trade Canada This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau For the Minister of Foreign Affairs\nFigure 1: Text version Foreign Affairs and International Trade Canada Transaction record Importer Applicant Supplier Country of origin FIN Country of origin RAW Country import from Document no. Transaction no. Permit no. Permit valid from Permit valid to Date issued Shipment date Approx. entry date Canadian port entry Application id. Multiple shipment Goods description Commodity code — description Qty Unit Value (CAD $) Total value Other terms and conditions Receipt: Issued by Minister of Foreign Affairs The export/import of goods described above is permitted subject to all conditions described herein and subject to the EIPA and any regulations made hereunder. All transactions are subject to verification by Foreign Affairs and International Trade Canada. This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau. For the Minister of Foreign Affairs", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Foreign Affairs and International Trade Canada: Transaction record (sample)", + "part": "", + "division": "", + "heading": "", + "text": "Foreign Affairs and International Trade Canada\nTransaction record\n- Importer\n- Applicant\n- Supplier\n- Country of origin FIN\n- Country of origin RAW\n- Country import from\n- Document no.\n- Transaction no.\n- Permit no.\n- Permit valid from\n- Permit valid to\n- Date issued\n- Shipment date\n- Approx. entry date\n- Canadian port entry\n- Application id.\n- Multiple shipment\nGoods description\n- Commodity code — description\n- Qty\n- Unit\n- Value (CAD $)\n- Total value\nOther terms and conditions\nReceipt: Issued by Minister of Foreign Affairs\n- The export/import of goods described above is permitted subject to all conditions described herein and subject to the Export and Import Permits Act and any regulations made hereunder\n- All transactions are subject to verification by Foreign Affairs and International Trade Canada\n- This document is a transaction record only of the above import permit and is not valid to release commodities except in special circumstances with the authority of the Export and Import Controls Bureau\nFor the Minister of Foreign Affairs", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Appendix C: Import permit procedures", + "part": "", + "division": "", + "heading": "", + "text": "The following outlines the permit procedures and the responsibilities of the importer, GAC, and the CBSA . Note 1 Note 2\nStep 1 Importer applies for permit using the NEICS or using Form EXT 1466 – Application for Import/Export Permit if you do not have access to NEICS Step 2 Importer must include a CBSA -issued transaction number in permit application Step 3 GAC records the following data in the NEICS : Non-routed permit applications submitted using NEICS will be processed within 15 minutes of the time of application provided there is no problem with the application Permit applications redirected for review will be processed within four (4) business hours unless clarification from applicant is required Applications submitted by fax or mail will be processed promptly within the NEICS Step 4 GAC reviews all fields found on the application request, based on the agreement and the sector Step 5 GAC approves or rejects the application request Step 6 GAC issues transaction record to importer and transmit data to the CBSA ’s ACROSS for approved permits Step 7 Importer presents release package to the CBSA or transmit release data Step 8 The CBSA verifies: The transaction number The effective and expiry dates of permit That the importer’s name on release request corresponds to the one on permit The permit quantity, value shipped, and description with invoice and That the country of origin on the release request corresponds to the one on the permit Step 9 CBSA releases goods Step 10 Once the permit has been used, the CBSA transmits the information to GAC Step 11 If necessary, the CBSA takes enforcement action\nNotes: Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "Notes:", + "part": "", + "division": "", + "heading": "", + "text": "Note 1 The availability of TRQ specific import permits for agricultural goods is not a condition of release. However, where a permit has not been obtained by the date of final accounting, the portion of the goods imported without such a permit will be deemed to have been imported under the authority of GIP 100. In this case, the goods will be classified under the over access commitment tariff item and subject to higher rates of duties. Return to note 1 referrer Note 2 In situations where TRQ permit information has been matched to release information in ACROSS and is reviewed as part of the release review process, any discrepancies in the quantity or description should be referred by the Border Security Officer to the Senior Officer, Trade Compliance in the Trade Operation Divisions after releasing the shipment. Return to note 2 referrer", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-2-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-2", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act : Section 101\n- Customs Tariff\n- Export and Import Permits Act : Subsections 5(1) and 10(1), and Sections 14, 24, and 25\n- General Import Permit 1: Dairy Products for Personal Use\n- General Import Permit 2: Chickens and Chicken Products for Personal Use\n- General Import Permit 3: Wheat and Wheat Products and Barley and Barley Products for Personal Use\n- General Import Permit 6 : Roses for Personal Use\n- General Import Permit 7: Turkeys and Turkey Products for Personal Use\n- General Import Permit 8: Eggs for Personal Use\n- General Import Permit 13: Beef and Veal for Personal Use\n- General Import Permit 14: Margarine for Personal Use\n- General Import Permit 20: Wheat and Wheat Products and Barley and Barley Products\n- General Import Permit 80: Carbon Steel\n- General Import Permit 81: Specialty Steel Products\n- General Import Permit 83: Aluminium Products\n- General Import Permit 100: Eligible Agriculture Goods\n- General Import Permit 108: CWC Toxic Chemicals and Precursors\n- General Import Permit 193: Roses\n- Import Control List\nRelated D memoranda\n- Memorandum D7-4-4: Customs Bonded Warehouses\n- Memorandum D10-18-1: Tariff Rate Quotas\n- Memorandum D10-18-6: Wheat, barley, wheat products, barley and barley products tariff rate quotas\n- Memorandum D11-4-22: Tariff Preference Levels\n- Memorandum D11-4-37: Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement\n- Memorandum D19-1-1: Food, Plants, Animals and Related Products\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-2 dated January 4, 2023\nIssuing office\nCommercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-01-20", + "current_to": "2025-01-20", + "citation": "Memorandum D19-10-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-2-eng.html" + }, + { + "id": "dmemo-D19-10-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Travellers or businesses exporting goods from Canada that are included on the Export Control List (ECL).\nKey content: What items are considered “controlled” (or restricted) and need a permit to be exported from Canada; General Export Permits or GEP ; how to apply for an export permit; penalties for non-compliance.\nKeywords: Export permit, Export Control List , General Export Permit or GEP", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-10-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Export control Controlled goods moving in transit from the U.S. through Canada Export permit verification procedure Amendments to individual permits Detentions Penalties Administrative Monetary Penalty System (AMPS) Appendix A – Example of an Export Permit Appendix B – Export Permit Procedures\n- References\n- Contact us", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-10-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been revised to reflect:\n- updated contact information\n- most recent sample of an export permit", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-10-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. For the purpose of the administration of the Export and Import Permits Act , the following definitions apply:\nArea Control List Means a list of countries established under section 4 of the Act; Act Means the Export and Import Permits Act ; Broker Means to arrange or negotiate a transaction that relates to the movement of goods or technology included in a Brokering Control List from a foreign country to another foreign country, including a transaction referred to in subsection (1.1); Export Control List Means a list of goods and technology established under section 3 of the Act; Goods Means goods as described in the Guide to Canada’s Export Controls that are intended for export to a destination specified in respect of those goods in section 2 of the Export Control List ; or goods that are intended for export to a country included in the Area Control List . Minister Means such member of the King’s Privy Council for Canada as is designated by the Governor in Council as the Minister for the purposes of the Act; Permit Means an export permit issued pursuant to subsection 7(1) of the Act; Technology Includes technical data, technical assistance and information necessary for the development, production or use of an article included in an Export Control List or a Brokering Control List ;", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-10-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Export control\n2. Export permits issued by GAC are required for the exportation of goods and technology listed in the Export Control List and for the exportation of any goods or technology to any country listed in the Area Control List , except in cases where such goods and technology are permitted exportation under the authority of a General Export Permit (GEP).\n3. An application for an export permit must be filed with GAC . Export permit applications for strategic and military goods and technology, as well as logs, are requested online using the New Export Controls Online (NEXCOL) system.\n4. Export permit applications for the majority of non-strategic goods controlled under Group 5 of the Export Control List as well as import permit applications for certain strategic goods, are requested online using the Export and Import Controls System (NEICS). The exception to this is certain forest products falling under Item 5101 of the Export Control List , which are processed in NEXCOL. Export permits are typically issued in electronic form and can be printed by the exporter.\n5. Paper applications may also be requested using the forms that are available on the Export Controls website. When a permit application has been approved, GAC issues an export permit that is signed by an official with the delegated authority of the Minister of Foreign Affairs.\n6. The exporter shall present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. An example of an NEXCOL export permit may be found in Appendix A.\n7. Certain goods and technology may be exported under the authority of a General Export Permit . In such cases, it is not necessary to apply for an individual export permit. The relevant General Export Permit number must be quoted in the corresponding field on the export declaration, if one is required under the Customs Act . The CBSA must be satisfied that the proposed export falls within the terms of the General Export Permit .\nControlled goods moving in transit from the U.S. through Canada\n8. In general, GAC does not require permits for goods and technology moving in transit. Please see Item 5401 (Goods and Technology in Transit) of the Export Control List for further information.\nExport permit verification procedure\n9. Border services officers will verify the accuracy of the export permits (permit number, validity dates, exporter name, quantities, etc.), ensure that permits have been issued/authorized by GAC , and will return the permits to the exporters.\n10. In addition to the above verification procedures, for exports of logs listed under Item 5101 of the ECL:\n- At the CBSA offices outside of British Columbia , border service officers shall follow the process outlined in paragraph 9.\n- Only at CBSA offices located along the Canada/ US Border of the province of British Columbia , border services officers will: Initial and stamp export permits for logs listed under Item 5101 of the ECL ; and Hold the permit and its accompanying load slip as part of the export report, according to the procedure set out in Appendix B to this memorandum. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD).\n11. Appendix B to this memorandum further describes the permit procedure and relevant responsibilities. Additional information may be found in Memorandum D20-1-1: Export Reporting .\nAmendments to individual permits\n12. Necessary amendments to permits may be authorized by GAC . Types of amendments may include: differences in permit and shipment quantities, extensions of validity and expiry dates, cancellations, etc. For further information on amendments to permits, please consult the section Contact us .\n13. The Reporting of Exported Goods Regulations require that an accurate permit be provided to the chief officer of customs, within the applicable time set out in section 3 of the Regulations, and the goods and technology made available for inspection, at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods and technology from Canada.\nDetentions\n14. The CBSA will not allow the goods to be exported (depending on circumstances goods may be detained or refused export) when:\n- no permit is presented;\n- the goods and technology are not as stated on the permit;\n- the quantity to be exported is greater than the quantity authorized on the permit;\n- the permit is not yet in effect or has expired;\n- there is uncertainty about the validity of the permit.\n15. Under the above circumstances, the exporter will be advised to contact GAC (refer to section Contact us ); the goods will not be exported until a valid export permit is presented to the CBSA or the permit discrepancy has been resolved by GAC .\nPenalties\n16. Every person who contravenes any of the provisions of the Act or its regulations is guilty of an offence and is liable to:\n- on summary conviction, to a fine not exceeding $250,000 or to imprisonment for a term not exceeding 12 months, or to both; or\n- on conviction upon indictment, to a fine in an amount that is in the discretion of the court or to imprisonment for a term not exceeding ten years, or to both.\nAdministrative Monetary Penalty System (AMPS)\n17. The Administrative Monetary Penalty System (AMPS) authorizes the CBSA to impose monetary penalties for non-compliance with the Customs Act , the Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1: Administrative Monetary Penalty System for details.\nAppendix A – An Example of Export Permit\nFor all appropriate forms, including printable Applications for Permit to Export Goods (Controlled Goods Detail Form) EXT 1042-1), please refer to GAC ’s web page Printable Forms .\nBelow is an example of an export permit issued by GAC .\nAppendix B – Export Permit Procedures\nThe following chart outlines the permit procedure and delineates the respective responsibilities of the exporter, Global Affairs Canada (GAC), and Canada Border Service Agency (CBSA).\nAction Responsibility Step 1: Apply for a permit. Exporter Step 2: When a new permit application is received, assess the goods and technology against the Export Control List (ECL), and review the permit application. GAC Step 3: If the permit application is complete and, following an assessment of the application, it is determined that a permit should be issued, issue the permit to the exporter. GAC Step 4: Present a copy of the export permit to the CBSA , within the time frames specified in the Reporting of Exported Goods Regulations by mode of transportation, at the place specified in the permit authorizing the exportation. If no place is specified in that permit, it must be presented at the export reporting office located closest to the place of exit of the goods and/or technology from Canada. Exporter Step 5: Review the permit to ensure the information matches that of the attached export declaration, the cargo control document, and/or the goods or technology: permit quantity, value shipped and description; effective and expiry dates of permit; issuance on behalf of the Minister of Foreign Affairs. CBSA Step 6: Validate the permit in terms to quantity, value, etc., for export. CBSA Step 7: Allow goods and technology to be exported. CBSA Step 8: With respect to export permits for logs controlled under Item 5101 of the ECL that are validated at CBSA offices located along the Canada/ US Border of the province of British Columbia, CBSA officers shall retain the permit together with its accompanying load slip, at the export reporting office, of exit as part of the export report. The log export permit and the accompanying load slip will be picked up routinely by an officer of the BC Ministry of Forests, Lands, Natural Resource Operations and Rural Development (BC FLNRORD). CBSA Step 9: If necessary, take enforcement action. GAC Step 10: If necessary, take enforcement action. CBSA", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-10-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-10-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Export Permits Regulations\n- Export Permits Regulations (Non-strategic Products)\n- Export Control List\n- Area Control List\nRelated D memoranda\n- Memorandum D20-1-1: Exporter Reporting\n- Memorandum D22-1-1: Administrative Monetary Penalty System\nSuperseded D memoranda\nD19-10-3 dated May 5, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement & Trusted Trader Programs Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-12-29", + "current_to": "2025-12-29", + "citation": "Memorandum D19-10-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-10-3-eng.html" + }, + { + "id": "dmemo-D19-11-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-11-1", + "marginal_note": "Legislation", + "part": "Canadian Sanctions", + "division": "", + "heading": "", + "text": "- Customs Act\n- Customs Tariff\n- Export and Import Permits Act\n- Special Economic Measures Act\n- United Nations Act\n- Area Control List\n- Export Control List\n- Import Control List\n- Justice for Victims of Corrupt Foreign Officials Act\nThe Current sanctions imposed by Canada page of the Canadian sanctions website contains the most up-to-date information on sanctions imposed under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , including links to the relevant regulations.", + "history": "", + "last_amended": "2022-05-19", + "current_to": "2022-05-19", + "citation": "Memorandum D19-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html" + }, + { + "id": "dmemo-D19-11-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-11-1", + "marginal_note": "Guidelines and general information", + "part": "Canadian Sanctions", + "division": "", + "heading": "", + "text": "Definitions\n1. For the purpose of this document, the following definitions will apply:\nentity means a body corporate, trust, partnership, fund, an unincorporated association or organization or a foreign state foreign state means a country other than Canada, and includes (a) any political subdivision of a foreign state (b) the government, and any department, of a foreign state or of a political subdivision thereof (c) any agency of a foreign state or of a political subdivision thereof person means an individual or an entity property means any real or personal property\nIntroduction\n2. The Canada Border Services Agency ( CBSA ) and the Royal Canadian Mounted Police ( RCMP ) assist Global Affairs Canada ( GAC ) with the administration of the United Nations Act , the Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act , and the Export and Import Permits Act and associated regulations. This memorandum outlines the key elements of the legislation administered by the CBSA .\n3. This document covers elements of the sanctions regime relating to restrictions on the import and/or export of goods that the CBSA has direct involvement in administering. It does not include all measures that may have been imposed against a foreign state, persons in a foreign state, or designated persons (e.g., restrictions on financial transactions and provision of technical assistance).\n4. The imposition of sanctions against foreign states and non-state actors remains an important instrument for the international community in the enforcement of international norms and laws. GAC is the department responsible for the administration of these statutes.\n5. Changes to sanctions may occur frequently and on short notice as international situations continually evolve. The Canadian sanctions website includes the most up-to-date information on the various sanctions regimes, including links to the relevant regulations.\nImport / Export prohibitions and restrictions\n6. The import and export prohibitions and restrictions under Canada's sanctions regime cover a wide range of commodities that include but are not limited to: arms and related material, luxury goods, nuclear and nuclear-related goods, certain sector-specific goods, etc.\n7. The CBSA has direct involvement in the administration of those aspects of the regulations that relate to the import and/or export of such goods. As set out in regulations under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , there are prohibitions on the provision of any goods to, or dealing in the property of, a designated or \"listed\" person. These prohibitions are also applicable in an import/export context.\nPermits and certificates\n8. The Minister of Foreign Affairs has the authority to issue permits that allow any transaction or activity, or class of transactions or activities that would otherwise be prohibited by the regulations under the Special Economic Measures Act or the Justice for Victims of Corrupt Foreign Officials Act . Similarly, under the United Nations Act and associated regulations, Global Affairs Canada may issue a certificate to exempt an activity from the application of the regulations. The requirements for such permits and certificates are set out in the relevant regulations. Please refer to the Permits and Certificates page for more information.\nDetention and disposal of goods\n9. The CBSA applies elements of import and export sanctions, from an enforcement perspective.\n10. Border services officers will review import/export documents such as bills of lading, invoices and certificates of origin to determine if goods or shipments/transactions are subject to prohibition or control measures.\n11. Shipments that appear to be in contravention of the legislation on sanctions will be detained in accordance with section 101 of the Customs Act , and may be referred to GAC for further assessment. GAC may provide the CBSA with additional information relating to detained shipments, including with respect to how the sanctions regime operates. The Department of Justice and the RCMP may then proceed with the execution of a seizure, laying of charges and prosecution for offences under the United Nations Act or the Special Economic Measures Act .\n12. Some of the goods controlled under sanctions legislation may also be controlled under the Export and Import Permits Act through the Import Control List and Export Control List . GAC oversees the Export and Import Permits Act and is responsible for administering this legislation. For further information about goods controlled under the Export and Import Permits Act, please refer to D19-10-2, Export and Imports Permits Act (Importations) and D19-10-3, Administration of the Export and Import Permits Act (Exportations) .\n13. If it appears that a good is being imported or exported in contravention of sanctions legislation, the CBSA will detain goods suspected of non-compliance and will consult with GAC to obtain further information before final disposition of detained goods.\n14. In the event when goods that are in contravention of the sanction-related legislation are also subject of an infraction under the Customs Act , the CBSA , in consultation with GAC , will detain the goods and determine if charges will be laid under the Customs Act and/or sanctions legislation.\n15. All costs associated with the detention of goods that are attempted to be exported or imported in violation of the United Nations Act , Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act , or the Export and Import Permits Act and any of the related regulations (e.g., storage, disposal, and transportation) will be the responsibility of the importer/exporter.\nPenalties\n16. Contravening sanctions may result in the application of the following penalties:\nUnited Nations Act\n17. Section 3(1)(a) and (b) of the United Nations Act states:\n- 3(1) Any person who contravenes an order or regulation made under the United Nations Act is guilty of an offence and liable (a) on summary conviction to a fine of not more than $100,000 or to imprisonment for a term of not more than one year, or to both; or (b) on conviction on indictment, to imprisonment for a term of not more than 10 years.\nSpecial Economic Measures Act\n18. Section 8 of the Special Economic Measures Act states:\n- 8. Every person who willfully contravenes or fails to comply with an order or regulation made under the Special Economic Measures Act : (a) is guilty of an offence punishable on summary conviction and is liable to a fine not exceeding $25,000 or to imprisonment for a term not exceeding one year, or to both; or (b) is guilty of an indictable offence and is liable to imprisonment for a term not exceeding five years.\nJustice for Victims of Corrupt Foreign Officials Act\n19. Section 11 (1) of the Justice for Victims of Corrupt Foreign Officials Act states:\n- 11 (1) Every person who willfully contravenes an order or regulation made under section 4: (a) is guilty of an indictable offence and is liable to imprisonment for a term of not more than five years; or (b) is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $25,000 or to imprisonment for a term of not more than one year, or to both.\nAdministrative Monetary Penalty System ( AMPS )\n20. The Administrative Monetary Penalty System ( AMPS ) authorizes the CBSA to impose monetary penalties for non-compliance with Customs Act , Customs Tariff and the regulations under these Acts, as well as contraventions of the terms and conditions of licensing agreements and undertakings. Please refer to the Memorandum D22-1-1, Administrative Monetary Penalty System for details.\nAdditional information\n21. For more information relating to sanctions under the United Nations Act , the Special Economic Measures Act , the Justice for Victims of Corrupt Foreign Officials Act and associated regulations, or the process to apply for a permit or certificate, contact GAC at:\nSanctions Policy and Operations Coordination Division Global Affairs Canada Lester B. Pearson Building 125 Sussex Drive Ottawa, ON K1A 0G2\nTelephone: 1-877-808-8838 (Toll free) Email: sanctions@international.gc.ca Website: Canadian Sanctions\n22. Information relating to the Export and Import Permits Act may be obtained by contacting GAC 's Trade and Export Controls Bureau at:\nTrade and Export Controls Bureau Global Affairs Canada Lester B. Pearson Building 125 Sussex Drive Ottawa, ON K1A 0G2\nTelephone: 613-996-2387 Facsimile: 613-996-9933 Email: tie.reception@international.gc.ca Website: http://www.international.gc.ca/controls-controles/index.aspx?lang=eng\n23. For more information regarding the CBSA 's programs and services, please contact the Border Information Service ( BIS ) line. Within Canada, you can call BIS toll-free at 1-800-461-9999 . From outside Canada, please call 204-983-3500 or 506-636-5064 ( long-distance charges will apply). Agents are available Monday to Friday (08:00 – 16:00 local time, except holidays). TTY is also available within Canada at 1-866-335-3237 .", + "history": "", + "last_amended": "2022-05-19", + "current_to": "2022-05-19", + "citation": "Memorandum D19-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html" + }, + { + "id": "dmemo-D19-11-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-11-1", + "marginal_note": "References", + "part": "Canadian Sanctions", + "division": "", + "heading": "", + "text": "Issuing office: Other Government Department Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Headquarters file: Legislative references: Customs Act Customs Tariff Export and Import Permits Act Special Economic Measures Act United Nations Act Area Control List Export Control List Import Control List Justice for Victims of Corrupt Foreign Officials Act The Current sanctions imposed by Canada page of the Canadian sanctions website contains the most up-to-date information on sanctions imposed under the United Nations Act , the Special Economic Measures Act , and the Justice for Victims of Corrupt Foreign Officials Act , including links to the relevant regulations. Other references: D19-6-4 , D19-10-2 , D19-10-3 , D20-1-1 , D22-1-1 Superseded memorandum D: D19-11-1 dated December 16, 2016", + "history": "", + "last_amended": "2022-05-19", + "current_to": "2022-05-19", + "citation": "Memorandum D19-11-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-11-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Individuals and commercial importers interested in bringing cars and other vehicles into Canada temporarily, permanently or to sell Key content: Importing cars and other vehicles temporarily; Cars and other vehicles that cannot be imported in Canada; How and what to register in the Registrar of Importer Vehicles Program; Qualifying for parts-only program; Processes to follow before and after you cross the border Keywords: CARM, ownership rules, safety standards, duties and taxes, U.S., Mexico, permanent residents, visitors, used cars and other vehicles, parts", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Acronyms and definitions\n- Guidelines\n- Appendix A: Vehicles that must be registered in the Registrar of Imported Vehicles Program\n- Appendix B: Vehicles that cannot be registered in the Registrar of Imported Vehicles Program\n- Appendix C: Temporary vehicle imports\n- Appendix D: Vehicles imported for parts only\n- Appendix E: Inadmissible vehicles\n- References\n- Contact us", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memorandum has been updated to include:\n- Some housekeeping", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Acronyms and definitions", + "part": "", + "division": "", + "heading": "", + "text": "List of acronyms\nACROSS The Accelerated Commercial Release Operation Support System\nATV All-terrain vehicle\nCBC Case-by-case\nCBSA Canada Border Services Agency\nCFIA Canada Food Inspection Agency\nCMVSS Canada Motor Vehicle Safety Standards\nCoT Certificate of Title\nCoO Certificate of Origin\nECCC Environment and Climate Change Canada\nFMVSS Federal Motor Vehicle Safety Standards of the United States\nGST Goods and Services Tax\nIID Integrated Import Declaration\nLPCO Licences, permits, certificates and others\nMVSA Motor Vehicle Safety Act\nMVSR Motor Vehicle Safety Regulations\nOGD Other government department\nRIV Registrar of Imported Vehicles\nRUV Restricted-use Vehicle\nSO Service option\nSWI Single Window Initiative\nTC Transport Canada\nTVIS Temporary Vehicle Importation System\nUS United States\nUTV Utility-terrain vehicles\nVIC List Vehicle Import Compatibility List\nVIN Vehicle Identification Number\nList of definitions\nFor the purpose of the administration of the Motor Vehicle Safety Act and the Motor Vehicle Safety Regulations and vehicle border clearance for imported vehicles, the following definitions will apply:\nAmerican compliance label: A label referred to in section 30115, chapter 301, title 49 of the United States Code that is applied to a vehicle by a manufacturer that certifies that the vehicle conforms to the federal laws of the United States that are applicable on the date of manufacture. Appendix F Pre-clearance Program: refers to Transport Canada’s pre-cleared list of authorized Canadian companies that import new vehicles that meet Canada’s Canadian Motor Vehicle Safety Standards. Appendix G Pre-clearance Program: refers to Transport Canada’s list of recognized foreign manufacturers that manufacture specific classes of new vehicles certified to Canada Motor Vehicle Safety Standards. Only for use by commercial importers. Case-by-case importation: Transport Canada’s importation process outside of the Appendix F or G Pre-clearance Programs. Upon successful submission of information to Transport Canada that demonstrates compliance with Canadian requirements, Transport Canada will provide a case-by-case authorization number that is specific to the vehicle identification number(s) to be presented for import. The case-by-case authorization number must be presented at the border or submitted electronically for release via the Single Window Initiative (release service option 911) to allow the importation of those vehicles. This process is intended to provide CBSA with information to assess if the requirements of section 5(1)(b) of the MVSA have been met at the time of entry. Canada Motor Vehicle Safety Standards Vehicle or Canadian Specification Vehicle or Canadian Certified Vehicle: A vehicle built and certified to Canada Motor Vehicle Safety Standards at the time of main assembly and bearing a Compliance label to that effect. Commercial vehicle importation: The commercial importation of vehicle(s) for the purpose of selling them on the Canadian market (i.e. for the purpose of sale or for commercial, industrial, occupational, or institutional or other like use in Canada). These can be new vehicles that meet the Canadian Motor Vehicle Safety Standards purchased directly from a foreign manufacturer or vehicles sold at the retail level in the United States and prescribed vehicles from Mexico. Compliance Label: refers to the label affixed to the vehicle at the time of main assembly of the vehicle was completed that contains the manufacturer’s certification statement. e-vehicle: A vehicle powered by an electric power source. These vehicles are regulated under the class they belong to (i.e. an e-truck is regulated as a truck, an e-car is regulated as a passenger car, etc.). Federal Motor Vehicle Safety Standards vehicle or United States Specification Vehicle or United States Certified vehicle: A vehicle built and certified to the United States Federal Motor Vehicle Safety Standards (FMVSS) at the time of main assembly and bearing an American compliance label to that effect. Incomplete vehicle means a vehicle that is capable of being driven and that consists, at a minimum, of a chassis structure, power train, steering system, suspension system and braking system, but that requires further manufacturing operations to become a completed vehicle. It also includes an incomplete trailer. Low-speed vehicle means a 4-wheeled electric vehicle that is designed for use primarily on streets and roads, and that has a minimum speed of 32 km/h , and a maximum of not more than 40 km/h . It also has a maximum gross vehicle weight rating (GVWR) of less than 1 361 kg . New vehicle: A vehicle that has never been placed into service, registered or licensed, or, in the case of an incomplete vehicle, still requires further manufacturing before it can be placed into service (e.g., chassis cab). Prescribed class: A class of vehicle listed in Schedule III of the Motor Vehicle Safety Regulations or an incomplete vehicle, which is prescribed under subsection 4(1) Motor Vehicle Safety Regulations . Prescribed vehicle from Mexico: A used vehicle from Mexico that is FMVSS compliant and is a passenger car, multi-purpose passenger vehicles, truck or bus. Excluded are motorcycles, restricted-use vehicles, all-terrain vehicle, trailers, trailer converter dollies, snowmobiles, low speed vehicles and three-wheeled vehicles. Private (personal) vehicle importation: The importation of a vehicle for the importer’s own use in Canada (i.e. vehicle that is not imported for the purpose of resale or for commercial, industrial, occupational, institutional or other similar use in Canada.) These can be new or used vehicles. Registrar of Imported Vehicles Program: The national program established by Transport Canada for the registration, inspection and certification of imported vehicles that are FMVSS certified and were sold at the retail level in the United States or are a prescribed vehicles from Mexico. Registrar of Imported Vehicles e-Form: An online equivalent to the Transport Canada’s Vehicle Import Form – Form 1 and the Vehicle Imported for Parts Only – Form 3. Restricted-use vehicle: Refers to a classification of vehicles not designed for use on public roads, which includes (but not limited to) all-terrain vehicles (ATV), dirt bikes and side-by-side utility-terrain vehicles, which includes dune buggies. Salvage vehicle: A vehicle status term used by American, Mexican and Canadian insurance providers and licensing authorities to “brand” a vehicle that has been deemed at total loss due to collision, fire, flood, accident, or any other occurrence requiring repair for which the cost is deemed unreasonable. Temporary resident: a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of (i) studying at an educational institution (ii) employment for a period not exceeding 36 months or (iii) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement between the Government of Canada and the Government of the United States of America on Air Transport Preclearance, dated May 8, 1974 , and who produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying that person to be an employee of the Government of the United States performing these activities in Canada the spouse or any dependents of a person described in (1)(i) or (ii) and the spouse or any dependents of a person described in subparagraph (1)(iii), if the spouse or dependent produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependent to be the spouse or dependent of a person described in (1)(iii). Source: Non-residents’ Temporary Importation of Baggage and Conveyances Regulations Used vehicle: A vehicle that was/is registered and licensed for which a title or ownership document was/is issued. Vehicle: Any vehicle that is designed to be, or is capable of being, driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle that is designed to run exclusively on rails. The prescribed (or regulated) classes of vehicles under the Motor Vehicle Safety Regulations are: passenger car multi-purpose passenger vehicle (including vans, sport utility vehicles, motorhomes and ambulance) truck (including truck tractor) bus (including school buses) incomplete vehicles low-speed vehicle motorcycle (open motorcycle, enclosed motorcycle, motor tricycle, and limited-speed motorcycle) restricted-use vehicle trailer, (including but not limited to utility, cargo, with mounted equipment, horse, boat, travel trailer, car dolly, etc.) trailer converter dolly snowmobile three wheeled vehicles Vehicle Import Compatibility List: A list of vehicles that are certified as meeting FMVSS, either sold at the retail level in the United States or are a prescribed vehicle from Mexico which are eligible, based on information provided by vehicle manufacturer on a voluntary basis, to enter the RIV Program. This list is generated as general guidance for importation and the information is subject to change without notice . Transport Canada and the Registrar of Imported Vehicles cannot guarantee its accuracy. The Vehicle Import Compability List will be referred to as the VIC List in this document Visitor: A person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months.", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Canada Border Services Agency (CBSA) assists Transport Canada (TC) with the administration of the Motor Vehicle Safety Act (MVSA) and the Motor Vehicle Safety Regulations (MVSR) by administering and enforcing the conditions under which new and used vehicles may be imported into Canada. The MVSA regulates the importation of vehicles to reduce the risk of death, injury, and damage to property and the environment.\n2. The CBSA also assists other government agencies in this regard, such as:\n- The Canadian Food Inspection Agency with the administration of the Plant Protection Act by enforcing the conditions under which used vehicles may be imported with regards to plant pests that can be transported in soil and related matter.\n- Environment and Climate Change Canada with the administration of the Canadian Environmental Protection Act with regards to emissions standards under which new and used vehicles may be imported.\nPre, at and post border processes\nPrior to importation\n3. Prior to declaring a vehicle at the border, the importer is responsible for ensuring that all aspects of the importation have been researched to comply with all legislative provisions , They should also contact their insurance provider and provincial or territorial licensing authority to determine what (if any) provincial requirements they will need to adhere to in order to import and licence a vehicle in their province or territory.\n4. The importer is responsible for researching a vehicle’s eligibility for importation prior to arrival at the border as not all vehicles purchased or acquired in the United States (US) or Mexico qualify for importation or can be modified to comply with Canada Motor Vehicle Safety Standards. To assess a vehicle’s admissibility into the Registrar of Imported Vehicles (RIV) Program TC publishes the Vehicle Import Compatibility List (VIC List) to help provide guidance. However, the importer should verify this information with the vehicle manufacturer prior to importation.\n5. The importer is responsible for making a declaration by completing, as applicable, either: a TC Vehicle Import Form – Form 1 or a RIV e-Form 1 , a TC Vehicle Imported for Parts Only – Form 3 or a RIV e-Form 3 or by electronically submitting a Single Window Initiative ( SWI ), Integrated Import Declaration ( IID ) . For assistance, the importer can contact TC or the RIV ( Contact us ).\nAt the border\n6. Prior to releasing a vehicle at the border, the CBSA will verify that an importer’s declaration complies with all legislative provisions that may apply.\nAfter vehicle entry\n7. Once a vehicle is released, the importer is responsible to abide by the terms of their entry, which may include fulfilling additional requirements established under applicable legislative provisions.\nTransport Canada requirements\n8. Importers referring to this memorandum are cautioned that it contains general guidelines and information pertaining to the CBSA’s administration of TC ’s import requirements and is not intended to replace the MVSA and the MVSR . The import requirements in the MVSA applies to all regulated classes of vehicles that are less than 15 years old and buses manufactured on or after January 1, 1971 .\n9. To be eligible for importation, vehicles must qualify for entry under one of the following two principles :\n- vehicles that are required to be registered in the RIV Program: applies to United States specification vehicles sold at the retail level in the United States or of prescribed vehicles from Mexico (passenger car, multi-purpose passenger vehicle, truck or bus).\n- vehicles that are not required to be registered in the RIV Program: applies to all other admissible vehicle entries (Canada Motor Vehicle Safety Standards ( CMVSS ) vehicles, age-exempt vehicles, non-regulated vehicles and vehicles that are imported temporarily).\n10. Vehicles that do not qualify for importation under one of the two preceding options are considered inadmissible and cannot be imported into Canada .\n11. Once a vehicle’s importation has been processed at the border, any importer seeking to change the declaration made with respect to the vehicle at time of import will result in a re-assessment . The vehicle will have to meet all applicable vehicle import requirements under the newly declared circumstances. In these cases, the importer must contact the CBSA to find out which location they can bring the vehicle to in order to have the entry re-assessed and to obtain a new Vehicle Import Form – Form 1 or RIV e-Form 1 . It should be noted that vehicles that have been imported using TC ’s Vehicles Imported for Parts Only Program cannot be changed or re-assessed .\nVehicles required to be registered in the RIV Program: Import requirements\n12. The objective of the RIV Program is to protect Canadian road users by ensuring that vehicles imported from the United States and prescribed vehicles from Mexico provide a comparable level of safety to those manufactured for sale in Canada. This process ensures that: eligible vehicles were originally designed and certified at time of main assembly to Federal Motor Vehicle Safety Standards (FMVSS); that the vehicle has no outstanding manufacturer safety recalls; and, that importers have performed the necessary modifications to the vehicles to meet requirements under the Motor Vehicle Safety Regulations . Importers must have the vehicle inspected once in Canada by an official RIV authorized inspection center to verify compliance with these requirements within the specified time period and prior to being registered by a provincial or territorial licensing authority . This RIV Program requirement is funded through the RIV user fees that are charged to importers.\n13. Importers who register their vehicle in the RIV Program acknowledge by signing the Vehicle Import Form – Form 1 or RIV e-Form that the admission of their vehicle into Canada is conditional on successfully passing a RIV inspection. There is no guarantee that a vehicle is capable of being permanently imported nor brought into conformity with applicable laws.\n14. If a vehicle fails the RIV inspection, it cannot remain permanently in Canada and the RIV will notify the importer that the vehicle must be exported. Common examples for rejection are a vehicle’s inability to be modified to comply with prescribed requirements, lack of satisfactory proof that a vehicle safety recall has been remedied, evidence of non-compliant modifications observed at inspection or failing to present the vehicle for the mandatory RIV inspection within the prescribed timeframe.\nEligibility requirements for registration in the RIV Program\n15. To be considered eligible for registration in the RIV Program, a vehicle must meet all of the following conditions :\n- belong to a prescribed class of regulated vehicles or be a prescribed class vehicle from Mexico (refer to the definitions section)\n- be less than 15 years old (on the date of importation) or, in the case of a bus, manufactured on or after January 1, 1971\n- have been sold at the retail level in the United States or Mexico, whichever applies\n- is not identified as “inadmissible” on the VIC List\n- is certified by the original manufacturer to comply with all United States FMVSS as demonstrated by: an American compliance label affixed to the vehicle, which includes amongst other things a statement of compliance: this vehicle conforms to the applicable federal motor vehicle safety, bumper and theft prevention standards in effect on the date of manufacture shown above, or this vehicle conforms to all applicable US FMVSS in effect on the date of manufacture shown above; in the absence of an American compliance label, in a statement from the manufacturer of the vehicle or, if there is more than one manufacturer, from each manufacturer indicating that the vehicle conformed to the requirements of Parts 541, 565, 571 and 581, chapter V, Title 49 of the Code of Federal Regulations of the United States that were applicable on the date of manufacture\n- in the case of an eligible vehicle manufactured in stages, evidence of FMVSS certification by the end (final stage) manufacturer as described above\n- if a snowmobile, the snowmobile is certified by the original manufacturer (demonstrated by a Compliance label affixed to the unit) to comply with the Snowmobile Safety Certification Committee or with CMVSS\n- in the case of a restricted-use vehicle, it bears a valid 17-digit alphanumeric vehicle identification number (VIN) issued by the manufacturer and is conformed to the requirements of CMVSS 108 on the date of manufacture and\n- has not been modified in such a way to compromise the manufacturer’s certification\n16. Persons importing vehicles for their personal use (i.e. non-commercial import) that are required to be registered in the RIV Program can present themselves to Customs at any CBSA port of entry.\n17. Persons importing vehicles for the purpose of sale or for commercial, industrial, occupational, institutional or other like use in Canada (i.e. commercial import) via the RIV Program are required to report at commercial offices . Businesses who import for their own commercial, industrial, occupational, institutional use in Canada can declare their goods as a non-commercial importation but are still required to report the entry at a CBSA office (this includes vehicles entering Canada using the Single Window Initiative (SWI), Integrated Import Declaration (IID), release service option (SO) 911.\nProof of ownership requirements for importation\n18. An original valid US state issued Certificate of Title (or equivalent) or in the case of a prescribed vehicle from Mexico, valid vehicle registration documentation from Mexico is required. In the case of a new FMVSS vehicle sold at the retail level in the United States, it may be accompanied by a Manufacturer’s Statement (or Certificate) of Origin with a valid bill of sale to be presented at the time of importation for registration in the RIV Program.\n19. For further information on vehicles that must be registered in the RIV Program, please refer to Appendix A: Vehicles that must be registered in the RIV Program .\n20. For further information on vehicles that cannot be registered in the RIV Program, please refer to Appendix B: Vehicles that cannot be registered in the RIV Program .\n21. For further information on temporary importation of vehicles, please refer to Appendix C: Temporary vehicle imports .\n22. For further information on vehicles imported for parts, please refer to Appendix D: Vehicles imported for parts only .\n23. For further information on inadmissible vehicles, please refer to Appendix E: Inadmissible vehicles .\nTires\n24. Persons wanting to import tires are subject to meeting the requirements of the Motor Vehicle Tire Safety Regulations . For additional information, refer to Memorandum D19-12-2: Importation of Tires .\nChild car seats and booster seats\n25. Canadians wanting to import child car seats or booster seats should contact TC . Visit Contact us .\nVehicle importation disposal restrictions for customs purposes\n26. The Vehicle Import Form – Form 1 or the RIV e-Form 1 contains a section, that is CBSA owned and managed, entitled “Notice to Provincial/Territorial Licence Authority K-22.” This portion of the form is used to identify whether or not a vehicle has a disposal restriction that has been imposed by the CBSA. The presence of an office date stamp in this section notifies provincial/territorial licensing authorities that the vehicle identified on the Vehicle Import Form – Form 1 or the RIV e-Form 1 was accounted for by the CBSA.\n27. There are four possible disposal restriction options:\n- This conveyance may not be sold or disposed of in Canada at any time without authorization from the CBSA (i.e. the vehicle may not be sold without CBSA’s authorization). This disposal restriction will be imposed in the following situations: foreign students, who normally reside in Canada for the duration of the school year individuals temporarily employed in Canada, for a period of up to 36 months and diplomats, and United States preclearance personnel, for the duration of their assignment in Canada This conveyance may not be sold or disposed of in Canada on or before (date) . This option indicates that the conveyance may not be sold or disposed of in Canada on, or before the date specified by the CBSA and upon meeting TC ’s import requirements. This restriction generally this applies to settlers, including non-residents who have applied for permanent resident status and returning Canadians whose vehicles may not be sold for a period of up to 12 months following their arrival in Canada. This conveyance is not subject to a disposal restriction. This option indicates that this conveyance may be sold or disposed of in Canada at any time, without authorization from the CBSA upon meeting TC’s import requirements. Motor vehicles which have been documented for customs purposes on a Temporary Admission Permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) , should only be issued a Vehicle Import Form – Form 1 or the RIV e-Form 1 when the importer confirms or anticipates having to fulfill provincial/territorial registration obligations.\n28. Persons who import vehicles subject to disposal restrictions should be reminded that the restrictions must be complied with at all times.\n29. In all instances where a Vehicle Import Form – Form 1 or a RIV e-Form 1 is issued, the CBSA will ensure that the importer and vehicle data portion of the form is completed, that a disposal restriction option is indicated, a transaction number is recorded, and a date stamp appears in the box to the right of that section.\nImplementation of the CBSA ’s Single Window Initiative ( SWI )\n30. Electronic release requests may be submitted to the CBSA via the Single Window Initiative (SWI), Integrated Import Declaration (IID), service option (SO) 911.\n31. The following TC vehicle entries can be processed using the SWI IID (SO 911) :\n- CMVSS Appendix G\n- CMVSS Appendix F\n- CMVSS case-by-case\n- FMVSS\n- FMVSS case-by-case\n- Canadian vehicles returning by original owner\n- Age exempt\n- Non-regulated\n- Importation of vehicles for parts\n32. Vehicles imported under TC ’s case-by-case process will no longer be required to present a case-by-case process letter for both Canadian and United States specification vehicles. However, importers will need to continue to apply to TC 4 to 6 weeks in advance to obtain a case-by-case authorization number that must be submitted in the SWI IID ( SO 911) process (i.e. this is a required data element).\n33. Importers and brokers may declare the following conformance criteria via SWI IID ( SO 911):\n- Compliance Label\n- Manufacturer Letter of Compliance (in lieu of a Compliance Label)\n- Affirmation Statement of Compliance\n34. In addition and only when required, images (e.g., Manufacturer Letter of Compliance, Manufacturer Certificate of Origin, Racing Sanctioning Body Letter or any other document) can be electronically submitted via the Document Image Functionality ( SO 927).\n35. Title documents are mandatory for vehicles that are to be registered in the RIV Program and must be submitted electronically via the Document Image Functionality ( SO 927). If a title document is not submitted, the CBSA will refuse entry .\n36. Title documents are not mandatory for vehicles that are not required to enter the RIV Program. The CBSA will verify whether the vehicle, importer, and vendor details match supporting documentation to demonstrate valid ownership (e.g., licensing document, bill of sale or the New Vehicle Information Statement for new Canadian compliant vehicles, etc.).\n37. For vehicles imported using a SWI IID ( SO 911), the required vehicle data will be reported to the relevant province and territories by the RIV electronically through the Interprovincial Records Exchange (i.e. a Vehicle Import Form – Form 1, RIV e-Form 1 , Vehicle Imported for Parts – Form 3 or a RIV e-Form 3 is not required and will not be accepted or processed by the CBSA) . Importers will receive the RIV case number for registration purposes via email once CBSA has released the vehicle.\n38. The following entry types cannot be submitted using the SWI IID (SO 911):\nTemporary vehicle imports (in all cases).\n39. Visit Single Window Initiative for more information.\nOther vehicle import requirements that may apply\nEnvironment and climate change Canada requirements\n40. On-road vehicles may be subject to the On-road Vehicle and Engine Emission Regulations , Passenger Automobile and Light Truck Greenhouse Gas Emission Regulations , and Heavy-duty Vehicle and Engine Greenhouse Gas Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n41. Off-road vehicles may be subject to the Marine Spark-ignition Engine, Vessel and Off-road Recreational Vehicle Emission Regulations under the Canadian Environmental Protection Act, 1999 , administered by Environment and Climate Change Canada.\n42. For assistance, the importer can contact Environment and Climate Change Canada. Visit Contact us for information and website addresses.\nCanadian Food Inspection Agency requirements\n43. The following are subject to import requirements, and inspection procedures and fees in order to prevent the entry and establishment of injurious plant pests in Canada:\n- used agricultural vehicles, equipment, implements, containers, and carriers\n- used earth moving vehicles, equipment, implements, tools, carriers and containers\n- used passenger and recreational vehicles and\n- used military equipment\n44. Regardless of origin, imported used vehicles, farm equipment and related earth moving vehicles and equipment must be free from soil, sand, earth, plant residue, manure and related debris. Many exotic plant pest organisms capable of causing economic loss to Canadian agricultural production can be transported in soil and related matter. For additional information, refer to Memorandum D19-1-1: Food, Plants, Animals and Related Products .\nCustoms Tariff, taxes and duties\n45. Vehicles eligible for importation into Canada will be assessed for duty, excise tax and the goods and services tax. The CBSA will assess duty on a vehicle manufactured in a country other than the US and Mexico.\n46. If a vehicle is imported into Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario or British Columbia the importer must pay the goods and services tax, as well as the provincial part of the harmonized sales tax when they license their vehicle. For other provinces, sales tax may be applied when they license their vehicle.\nGreen levy and air conditioning tax\n47. Imported vehicles that have an air conditioning unit are subjected to a CAD $100 excise tax. Importers will have to pay additional excise taxes (Green Levy) only if the vehicle has a weighted average fuel consumption rating of 13 or more litres per 100 kilometers and is put into service after March 19, 2007 .\n48. The Green Levy applies to automobiles (including station wagons, vans, and sports utility vehicles) designed primarily for the use as passenger vehicles, but not including pickup trucks, vans equipped to accommodate 10 or more passengers, ambulances, and hearses.\nLuxury Tax\n49. The luxury tax applies to importations into Canada of subject vehicles that have a taxable amount above $100,000. A vehicle falls within the scope of the luxury tax regime if it meets the definition of a subject vehicle, subject aircraft or a subject vessel, as set out in subsection 2(1) of the Select Luxury Items Tax Act .\n50. Subject vehicle—definition\nSubject vehicle means a motor vehicle that:\n- is designed or adapted primarily to carry individuals on highways and streets\n- has a seating capacity of not more than 10 individuals\n- has a gross vehicle weight rating, as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations, that is less than or equal to 3,856 kg\n- has a date of manufacture after 2018 and\n- is designed to travel with four or more wheels in contact with the ground\nExamples of subject vehicles include sedans, coupes, hatchbacks, convertibles, sport utility vehicles and light duty pickup trucks.\n51.Subject vehicle—exclusions\nSubject vehicle does not include:\n- an ambulance\n- a hearse\n- a motor vehicle that is clearly marked for policing activities\n- a motor vehicle that is clearly marked and equipped for emergency medical response activities or emergency fire response activities\n- a recreational vehicle that is designed or adapted to provide temporary residential accommodations, and is equipped with at least four of the following elements: cooking facilities a refrigerator or ice box a self-contained toilet a heating or air-conditioning system that can function independently of the vehicle engine a potable water supply system that includes a faucet and sink and a 110-V to 125-V electric power supply, or a liquefied petroleum gas supply, that can function independently of the vehicle engine\n- a motor vehicle that is registered before September 2022 with a government; and in respect of which possession was transferred to a user of the motor vehicle before September 2022\nDetention\n52. The CBSA has the authority to detain inadmissible vehicles that do not meet TC ’s import requirements under section 101 of the Customs Act .\n53. Detained non-commercial vehicles presented by non-commercial entities will be documented on Form BSF241, Non-monetary General Receipt. Detained commercial vehicles will be documented on Form K26, Notice of Detention, and in addition, the accounting package presented for release will be rejected. These documents must indicate that the vehicle is detained for non compliance under the MVSA and/or the MVSR and is to be exported, abandoned to the Crown or destroyed. A copy of Form BSF241 or Form K26 is forwarded to TC as notification of the detention. Importers seeking to appeal a CBSA detention decision must contact TC for further clarification on steps to follow.\nStorage\n54. The guidelines and procedures outlined in Memorandum D4-1-5: Storage of Goods apply to all vehicles detained, pending disposal. The time limit for storage outlined in the Storage of Goods Regulations will be upheld at all times. The importer is responsible for the costs associated with storage.\nDisposal\n55. Vehicles that are seized, abandoned or forfeited under the Customs Act and fail to qualify for importation under the MVSA may be sold under Crown disposal rules on the condition they are sold “for export only” and follow-up is completed with CBSA to validate the vehicles have been exported. Otherwise these will be subject to destruction by crushing or cubing under CBSA supervision.\nPenalty information\n56. Every corporation or company that contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $200,000; or\n- is guilty of an indictable offence and is liable to a fine of not more than $2 million\n57. Every individual who contravenes this Act, the regulations or an order\n- is guilty of an offence punishable on summary conviction and is liable to a fine of not more than $4,000 or to imprisonment for a term of not more than six months, or to both; or\n- is guilty of an indictable offence and is liable to a fine of not more than $20,000 or to imprisonment for a term of not more than two years, or to both", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Appendix A: Vehicles that must be registered in the RIV Program", + "part": "", + "division": "", + "heading": "", + "text": "The following vehicle entry types must meet Transport Canada’s import requirements and must be eligible to be registered into the RIV Program.\nIn this section\n- Leased and finances vehicles\n- FMVSS specification vehicles acquired in foreign countries\n- Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico\n- Salvage vehicles (FMVSS certified vehicles only)\nLeased and financed vehicles For TC purposes, retail leased and financed vehicles are considered purchased (sold) and must therefore meet TC ’s import requirements for registration in the RIV Program. If the importer of a leased or financed vehicle cannot obtain the original lien-free title or certified copy of the CoT then they must present a copy of the CoT with an original statement/letter from the financing/leasing company authorizing that the vehicle can be exported from the United States and permanently imported into Canada. The statement/letter should identify the vehicle and include the VIN number. Similar requirements may apply for Mexico and clients should contact the Mexican authorities to verify this prior to exporting from Mexico. Vehicles leased in the United States do not meet the “ownership” requirement of tariff items No. 9805.00.00 and 9807.00.00 (former residents/settlers), and therefore do not qualify for the exemption benefits of those tariff items. However, former residents and settlers can still import an admissible vehicle on payment of import assessments (duties and taxes). Vehicles financed in the United States meet the “ownership” requirements of tariff items N. 9805.00.00 and 9807.00.00 . FMVSS specification vehicles acquired in foreign countries Vehicles acquired in a foreign countries other than the US or Mexico that have been designed, manufactured, tested and certified to meet United States FMVSS and bearing an American compliance label affixed by the original manufacturer, may be eligible for importation into Canada if evidence can be provided that the vehicle was sold at the retail level in the United States or is a prescribed vehicle from Mexico. In such cases, these vehicles are treated by TC as if they were imported from the United States and if they are found to be not inadmissible as per the VIC List, they are to be registered in the RIV Program. While vehicles may meet the import requirements under TC legislation, the importation may be prohibited under tariff item No. 9897.00.00 of the Customs Tariff . The exceptions to this prohibition are vehicles that are excluded in the text of Tariff 9897.00.00, or by way of the Used or Second-Hand Motor Vehicle Regulations . For further information, refer to Memorandum D9-1-11: Importation of Used or Second-hand Motor Vehicles . Vehicles bearing both FMVSS and CMVSS compliance label sold in the United States or Mexico Some vehicles offered for sale in the United States or Mexico have both a FMVSS and a CMVSS Compliance label affixed to the vehicle by the manufacturer. The importer is responsible for declaring the vehicle by selecting the appropriate entry on the Form 1. For the purpose of importation, these vehicles are to be imported through the RIV Program and the vehicle is to be assessed in accordance with established RIV Program procedures, unless the importer can provide a TC CMVSS CBC authorization number in which case the entry is not processed via the RIV Program. Salvage vehicles ( FMVSS certified vehicles only) A salvage branded vehicle can be imported as a vehicle (rather than for parts only) as long as the vehicle was a FMVSS certified vehicle that was sold at the retail level in the United States or is a prescribed vehicle from Mexico, that is less than 15 years old (or a bus manufactured on or after January 1, 1971 ). These vehicles are eligible for registration into the RIV Program on the condition that they do not appear as inadmissible on the VIC List. Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 are not eligible for importation into Canada via the RIV Program. “Salvage” is the term used by a state licensing authority or a licensed insurance provider to “brand” a vehicle that has been damaged due to collision, fire, flood, accident, or any other occurrence requiring repair, the cost of which would be deemed unreasonable. Although they are considered a total loss in terms of the insured monetary value, they may qualify for repair provided the brand is not junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). A salvage vehicle meeting the criteria above that has since been repaired prior to importation is eligible for registration into the RIV Program on the condition that it has not been branded as junk, scrap, non-repairable , flood or water damage (or similar irreparable branding). The brand record is associated with the VIN and remains part of its permanent history. A vehicle’s status may change from “clear” to “salvage” to “rebuilt” throughout its history, but each status will remain part of the vehicle’s permanent record. Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). Importers of salvage branded vehicles have the option of importing them with the intention of rebuilding them or, in the event they have already been rebuilt, declare them as a “salvage rebuilt” vehicles (or equivalent brand). An importer may declare a salvage branded vehicle at the border using the Form 1, provided the following conditions are met: The vehicle’s branding status indicated on the vehicle’s Certificate of Title does not bear any indication of junk, scrap, non-repairable , flood or water damage or similar irreparable branding, and the vehicle is not listed as inadmissible on the VIC List. The VIN must be readable through the vehicle glazing (windshield) as normally affixed by the original manufacturer. If the VIN is damaged to the point that it is no longer readable or has been removed, the vehicle is no longer in full compliance with all United States requirements, cannot be made to comply and therefore cannot be imported into Canada. If the VIN on the compliance label has been damaged, but the VIN on the dashboard is intact, the vehicle may be admissible. The importer submits the original salvage title or certificate, or a certified copy of the original may be accepted. CBSA does not retain originals or certified copies. Once the above conditions are met , an importer may import salvage branded vehicles through the RIV Program by: Completing a Form 1, and presenting a Salvage Title from a state licensing authority or a licensed insurance provider to the CBSA. The CBSA will record the vehicle condition and title brand status observed at the time of import on the form. Ensuring that the vehicle is rebuilt within one year after being imported into Canada. The vehicle must be fully operational and made CMVSS compliant prior to being presented to the RIV for the final inspection. The original importer is responsible for ensuring that the vehicle is made CMVSS compliant and presented for RIV inspection before the vehicle is presented for licensing to a provincial or territorial licensing authority. Note: Some provinces and territories have salvage/rebuild programs which can limit the importer’s ability to register the vehicle even though import formalities have been fulfilled.", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Appendix B: Vehicles that cannot be registered in the RIV Program", + "part": "", + "division": "", + "heading": "", + "text": "In this section\n- New CMVSS Specification Vehicles\n- Appendix F: Authorized importers, new CMVSS vehicles\n- Appendix G: Registered foreign manufacturers, new CMVSS vehicles\n- Case-by-case (with TC Authorization number/letter): Importers of new CMVSS vehicles\n- New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program\n- New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US\n- Returning CMVSS vehicles\n- Non-regulated vehicles\n- Work vehicles\n- Trailers (certain types)\n- Agricultural vehicles (farm husbandry)\n- Mobile homes\n- Restricted-use vehicles (all-terrain vehicles, dirt bikes, utility terrain vehicles (side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph)\n- Competition vehicles\n- Age-exempt vehicles\nNew CMVSS specification vehicles Vehicles originating from any country, including the United States or Mexico, must meet the following criteria to qualify as new CMVSS specification vehicles: the vehicle must be new and purchased directly from a manufacturer, not from a retailer/dealer . Acquisition documents must clearly indicate a purchase at the manufacturing level and the vehicle must be new and built to CMVSS and bear a bilingual Canadian compliance label to that effect With the exception of Appendix F Pre-clearance Program entries, the importation of new Canadian specification vehicles into Canada must be documented by using Form 1; however, these entries do not qualify for registration in the RIV Program. Appendix F: Authorized importers, new CMVSS vehicles TC ’s Appendix F Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix F lists companies that are authorized by TC to import new Canadian specification vehicles destined for the Canadian market without the need to submit a Form 1 at the time of importation. Appendix F identifies the authorized importer by company name, which must correspond with the name of the importer of record identified on the CBSA entry documentation. Appendix G: Registered foreign manufacturers, new CMVSS vehicles TC ’s Appendix G Pre-clearance Program enables Canadian commercial importers (or their broker) to use streamlined border processes when importing new fully complying Canadian specification vehicles originating directly from foreign manufacturers. These vehicles have yet to be sold at retail, have never been owned, titled or licensed. Appendix G identifies foreign manufacturers recognized by TC that export new Canadian specification vehicles destined for the Canadian market. To be admissible via Appendix G, the foreign vehicle manufacturer must be listed on Appendix G and be associated with the specific vehicle classes that have been recognized by TC . The CBSA entry documentation must clearly reflect both of the above elements (vehicle manufacturer and vehicle class) to be granted border clearance via the Appendix G Pre-clearance Program. Importers must submit a Form 1 to obtain border clearance. A single form can be submitted with an attached sheet listing several vehicles, rather than submitting one form per vehicle. The consolidation sheet shall include the VIN , make and model, date of manufacture of the vehicle, and vehicle class for each vehicle being imported. The CBSA will stamp the consolidation sheet with a CBSA office date stamp and will notate the transaction number. In such cases the attached listing must also be forwarded to the RIV , along with the Form 1. Some foreign manufacturers on Appendix G distribute their new CMVSS vehicle production via a network of dealers. As a result, there may be instances where the CoO will be issued in the name of the dealer to meet foreign requirements. When a Canadian commercial importer is seeking to declare an Appendix G entry under these conditions, the back portion of the CoO must be endorsed in the name of the commercial importer of record. If the sale documentation demonstrates a purchase from the OEM foreign manufacturer on Appendix G (not the dealer), the goods qualify for Appendix G importation. If the sale documentation shows a purchase from the retailer, the goods do not qualify for Appendix G and must be assessed as a retail purchase in accordance with other established protocols. Case-by-case ( TC CBC Authorization number/letter ) Importers of new CMVSS vehicles TC’s CBC process allows importers not listed in Appendix F and importers who purchase new Canadian specification vehicles directly from foreign manufacturers not listed in Appendix G to obtain a Vehicle Identification Number ( VIN ) specific pre-authorization number and letter from TC . Only vehicles listed by VIN on the CBC authorization letter presented to the CBSA can be released. CBC authorized importers must submit a Form 1 to obtain border clearance. CBSA will add the TC authorization number beside the selected entry box indicating that a letter of authorization was received from TC and where applicable, include a photocopy of the authorization with the Form 1. New CMVSS Vehicles: Foreign Manufacturer CMVSS Delivery Program Canadians travelling abroad may arrange for the purchase of a new CMVSS vehicle that they will pick up directly from a foreign manufacturer abroad. These vehicles can enter as new CMVSS specification vehicles provided the following conditions are met: they are certified by the original manufacturer to comply with CMVSS , evidenced by a bilingual Compliance label affixed to the vehicle by the original manufacturer or a letter from the manufacturer and they were purchased new (i.e., importer is the first owner) Importers declaring a CMVSS vehicle entry from a foreign manufacturer’s delivery program cannot enter the RIV Program and must submit a Form 1 to obtain border clearance. Importers must present a bill of sale to demonstrate that the vehicle was sold at the retail level in Canada, or present a valid TC CBC Authorization. New CMVSS boat trailers sold with a new boat as a “boat/trailer package” in the US Importers of new CMVSS boat trailers, purchased directly from a boat manufacturer (not the vendor) as part of a new boat and trailer package or bundle, are to import the trailer outside the RIV Program, using a Form 1, when the boat trailer manufacturer is listed on TC ’s Appendix G and the trailer bears a valid CMVSS bilingual Compliance label. If the boat trailer is CMVSS compliant but manufacturer is not listed on TC ’s Appendix G, then the importer must obtain a CBC authorization letter from TC . Note: When a trailer purchased as part of a boat and trailer package being declared for importation shows either of the following: the vendor on the Form 1 is a boat dealer in the US or the trailer does not have a bilingual CMVSS compliance label then the trailer is not CMVSS certified and its entry is to be processed and registered via the RIV Program if the trailer has been sold at the retail level in the United States (section 17 on the Form 1). Returning CMVSS vehicles Same Owner Former residents of Canada may bring back the same CMVSS vehicle where the importer can substantiate that the vehicle was purchased and registered by them in Canada prior to their export from Canada, and the vehicle did not undergo substantial modifications or alterations (other than repairs or routine/warranty maintenance) while abroad. If a vehicle was not registered abroad (still has CND plates) and is returning to Canada by the original owner then no Form 1 is required. However if the vehicle is returning to Canada by the original owner and it was titled/registered while abroad (non- CND plates) then a Form 1 is required. A TC CBC authorization letter isn't required. If the vehicle is being imported to Canada by a new owner, then a Form 1 is required. A TC CBC authorization letter is required. New owner: Canadian specification vehicles that were permanently exported where a trade-in or a sale occurred abroad, and are later presented for importation by a new owner must be imported via TC ’s CBC process. If the vehicle is being imported to Canada by a new owner, then a Form 1 and a TC CBC authorization letter is required. Note that Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles provides exemptions to this prohibition. Exception for insurers: Canadian specification vehicles that were leased in Canada and recovered in the United States or Mexico from clients who failed to make their payments to the leasing company, and stolen Canadian vehicles recovered in the United States or Mexico are also considered to be returning Canadian vehicles by the original owner (now the recovering party) for TC purposes. Proof must be provided that the vehicles were leased from a Canadian company or in the case of stolen vehicles that the vehicles originated in Canada. Canadian specification vehicles exported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident, trespass or other occurrence while in the United States, or Mexico that become the property of a Canadian licensed insurance provider are also considered as returning Canadian vehicles by the original owner (now the insurer) for TC purposes. Non-regulated vehicles Non-regulated vehicles are vehicles that do not belong to a prescribed class of vehicle under the MVSR Schedule III. These vehicles have no TC import requirements. Common examples are vehicles specially designed for agricultural use (farm tractor, hay wagon, etc.), for construction or landscaping use (forklift, backhoe, road grader, oversized mobile crane, etc.), closed course competition (racing), and some restricted use vehicles. See the section titled “ Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility terrain vehicles ( side-by-side ) and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph).” Non-regulated vehicles still need to meet any other applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). Although their entry is not formally required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada for registration purposes. As such, the importer can submit a completed Form 1, and indicate that the vehicle is not required to enter the RIV Program by checking the “ non-regulated vehicle or work vehicle” entry box on the form. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada. Work vehicles The term “work vehicle” means a vehicle designed primarily for the performance of work in the construction of works of civil engineering and in maintenance that is not constructed on a truck-chassis or truck-type chassis. Trucks designed for operation exclusively in an off-road environment are also considered as non-regulated vehicles at importation (e.g., oversized mobile cranes, large articulated off-road dump trucks, etc.). When a vehicle qualifies for entry as a work vehicle, its entry is to be recorded according to the non-regulated vehicle border clearance process. Using a vehicle of regulated class to perform work or business-related duties does not qualify the vehicle for importation as a non-regulated work vehicle. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Trailers (certain types) Under certain circumstances, trailers can be considered non-regulated under the MVSA if they are earth-moving equipment, or agricultural vehicles. Thise type of entry is to be recorded according to the non-regulated vehicle border clearance process. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly), is what determines the non-regulated status of a vehicle, not how the importer plans to use a vehicle in Canada . Agricultural vehicles (farm husbandry) Agricultural vehicles, also known as implements of farm husbandry, are vehicles that are designed exclusively for the performance of agricultural work (e.g., hay wagons, manure spreaders, farm tractors, and pick-up balers, etc.). Trucks and trailers intended for the performance of agricultural work but designed for highway use (e.g., silage trucks, stock trailers, etc.) are not considered agricultural vehicles and must qualify for importation as a regulated vehicle under established border clearance procedures. The original design intent of the manufacturer (i.e., the class and characteristics of the vehicle as designed at the time of main assembly) is what determines if a vehicle is not regulated, not how an importer plans to use a vehicle in Canada . Mobile homes A mobile home is a vehicle that is more than 102 inches in overall width and is designed to be drawn behind another vehicle and to be used as a living or working accommodation unit. Its entry is to be recorded according to the non-regulated vehicle border clearance process. Trailers manufactured and sold as “park models” that ressemble mobile homes but are less than 102 inches in overall width and are equipped with all the necessary features for road travel are considered trailers and must qualify for importation as a trailer under established border clearance procedures. Restricted-use vehicles ( all-terrain vehicles, dirt bikes, utility-terrain vehicles ( side-by-side and other off-road vehicles) with a maximum speed of less than 32 km/h (or 20 mph) Restricted-use vehicle is a vehicle classification that was added to the MVSR on February 4, 2021 and replaced the restricted-use motorcycle class. It includes, side-by-side utility-terrain vehicles, dune buggies (both not previously regulated) and other vehicles that meet the definition. When the following conditions apply, restricted-use vehicles are not regulated under the MVSA if : Manufactured on or after February 4, 2021 , any all-terrain vehicles, dirt bikes, side-by-side utility terrain vehicles (UTVs), dune buggies and other similar off-road vehicles, whose maximum speed is less than 32 km/h (or 20 mph). Note, that those capable of exceeding these speeds, manufactured after this date are regulated. Manufactured prior to February 4, 2021 , side-by-side utility-terrain vehicles (UTVs) and dune buggies regardless of maximum speed capability. If it appears that a restricteduse vehicle is not designed exclusively for off-road use because it has enough design features for practical on-road use, it can result in the vehicle being deemed as belonging to a regulated class of on-road vehicle. Also, products equipped with speed limiters are assessed by first taking into consideration the untethered speed capacity of the vehicle. In cases where the vehicle's design makes it highly impractical to remove a speed governing mechanism, TC may, on a case-by-case basis, consider the speed limitation as valid. In such cases the CBSA should seek further clarification from TCM before allowing its release Power-assisted bicycles are not regulated as restricted-use vehicles under the MVSR if they are designed to operate off-road , and have a maximum speed of less than 32 km/h (or 20 mph). For further information, please refer to TC ’s article, Importing Power Assisted Bicycles . Competition vehicles A competition vehicle is defined in the MVSR as a vehicle that is designed for use exclusively in closed-course competition and that either bears a bilingual label affixed by the manufacturer stating in both official languages that the vehicle is a competition vehicle and is for use exclusively in closed-course competition, or is accompanied by a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competition. Competition vehicles can be motorcycles, dirt bikes, mini-bikes, snowmobiles, cars, trucks, etc. and considered non-regulated under the MVSA when meeting the definition of a competition vehicle. For vehicles that have been adapted for competition and bear obvious evidence of their modifications for closed-course competition purposes, importers must provide a signed declaration from a race sanctioning body clearly indicating that the vehicle is a competition vehicle and is for use exclusively in closed-course competitions. Although these type of vehicle imports are not required to be recorded on a Form 1, there may be circumstances where the importer will be required to provide a completed form to provincial and territorial licensing authorities in Canada to register the vehicle as a competition vehicle. As such, the importer can complete a form and indicate that the vehicle is not required to enter the RIVM Program and checking the “ non-regulated vehicle” entry box on the Form 1. TC does not consider an off-road environment to be a closed-course competition environment and as such, restricted-use vehicles (mini-bikes, dirt bikes or ATV s) are not considered competition vehicles unless the manufacturer has explicitly designed the product as a competition vehicle. Also, a mainstream regulated vehicle that has been modified for the dual purpose of racing and road use, and is not accompanied by a written declaration from a racing sanctioning body with regards to the vehicle classification as a competition vehicle, is not considered a competition vehicle and must qualify for importation under the vehicle’s original class to which it belongs (e.g., car, truck or motorcycle). Age-exempt vehicles Vehicles with a date of manufacture that is 15 years or more from the date of importation and buses manufactured prior to January 1, 1971 , are not regulated under the MVSA . The entry is to be recorded on a Form 1 as a vehicle not required to enter the RIV Program by checking the appropriate vehicle entry box. When no identification markings exist on a vehicle to allow the CBSA to validate the age-exempt status of the vehicle with respect to the paperwork being supplied by the importer, the vehicle (including trailers) does not qualify for importation into Canada as age-exempt . The following types of age-exempt vehicles that have been modified are still considered admissible for importation as “ age-exempt :” vehicles having undergone regular maintenance, equipped with replacement parts, or newly painted, etc. rebuilds/restorations that maintain the older vehicle’s original characteristics vehicles equipped with a lift kit, if the vehicle is greater than 15 years of age at time of importation vehicles modified into hot rods or street rods using an age exempt donor body and chassis vintage replica vehicles including vehicles built from kits more than 15 years ago (or prior to January 1, 1971 for buses), for which the age is assessed using the final date of completion of the replica or the starter kit, not the model year it replicates Appendix C: Temporary vehicle imports Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation. If the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory . Motor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box. In the case of a stamped TVIS declaration, the final date of export is the date authorized by TC . Note: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release. Non-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods). In this section Visitors, tourists and temporary residents In-transit vehicles Foreign owned vehicles for repairs or alterations United States rental vehicles driven by Canadians Diplomats, Visiting forces personnel, United States preclearance personnel International Events and Convention Services Program Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00 Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII) Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) Visitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program. Appendix D: Vehicles imported for parts only Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”. Flood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program. In this section FMVSS vehicles imported temporarily and damaged while in Canada Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) Vehicle starter kits Glider truck kits (not completed into trucks) FMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements. Note: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present. Appendix E: Inadmissible vehicles Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada. It should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible. In this section Used or second-hand vehicles from countries other than the United States or Mexico Modified vehicles Vehicles manufactured for a foreign market Grey market vehicles Trucks assembled from glider kits Replica cars Kit cars (for Starter Kits, see appendix D) Used or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates . References Consult these resources for further information. Applicable legislation Customs Act – Section 101 Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15 Motor Vehicle Safety Regulations – Section 11 and 12 Plant Protection Act – Section 7(1) Motor Vehicle Tire Safety Regulations Related D-memos D2-4-1: Temporary Importation of Conveyances by Residents of Canada D4-1-5: Storage of Goods D7-4-1: Duties Relief Program D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-2: International Events and Convention Services Program (IECSP) D9-1-11: Importation of Used or Second-hand Motor Vehicles D19-1-1: Food, Plants, Animals and Related Products D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00) Superseded memoranda D Memorandum D19-12-1: Importation of vehicles Issuing office OGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch Contact us For information about import requirements for vehicles sold at the retail level in the US or prescribed vehicles from Mexico and the Registrar of Imported Vehicles (RIV) Program, contact: Registrar of Imported Vehicles 405 The West Mall, Suite 500 Toronto, ON M9C 5K7 Telephone: 1-888-848-8240 (toll free from within Canada or the US) or 416-626-6812 (all other countries) Fax: 416-626-0366 Email: support@support.riv.ca Website: Registrar of Imported Vehicles For additional information on importing vehicles or further clarification on content found in the memorandum, contact: Transport Canada Motor Vehicle Safety Directorate Place de Ville, Tower C 330 Sparks Street Ottawa, ON K1A 0N5 Telephone: 1-800-333-0371 (toll free in Canada and the US) or 613-998 8616 Fax: 613-998 8541 Email: mvs-sa@tc.gc.ca Website: Transport Canada For information about the Canadian Food Inspection Agency’s requirements for any vehicle , contact: National Import Service Center Monday to Friday, 7a.m. to 3p.m. (ET) Telephone: 1-800-835-4486 (toll free in Canada and the US) 416-661-3039 (other countries) Fax: 416-661-5767 For information about Environment and Climate Change Canada’s requirements, contact: Inquiry Centre 10 Wellington, 23rd Floor Gatineau, QC K1A OH3 Telephone: 819-997-2800 Toll free: 1-800-668-6767 (in Canada only) Fax: 819-994-1412 Teletypewriter: 819-994-0736 Email: enviroinfo@ec.gc.ca Canada Border Services Agency Contact Border Information Services", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Appendix C: Temporary vehicle imports", + "part": "", + "division": "", + "heading": "", + "text": "Vehicles that enter Canada temporarily may or may not require a Vehicle Import Form – Form 1 or RIV e-Form 1 depending on the situation.\nIf the vehicle is being imported via a valid TC Temporary Vehicle Import System (TVIS) declaration, then a Vehicle Import Form – Form 1 or RIV e-Form 1 is mandatory .\nMotor vehicles which have been documented on a CBSA temporary admission permit, Form E99 – CBSA Report, or a Temporary Admission Permit (BSF865) for personal importations, and CARM client portal’s Temporary Admission Permit for commercial clients, will only be issued a Vehicle Import Form – Form 1 or RIV e-Form 1 if the importer confirms or anticipates having to fulfill provincial/territorial registration obligations and must indicate that the vehicle is not required to enter the RIV Program by checking the “visitor or temporary resident” entry box.\nIn the case of a stamped TVIS declaration, the final date of export is the date authorized by TC .\nNote: The new Temporary Admission Permit (BSF865) is prepared and submitted through the CARM Client Portal. Importers/brokers will include a printed version as part of their release package (replacing existing paper E29B) presented to a Border Services Officer prior to release.\nNon-commercial temporary importations will continue to be documented using the current E29B process (i.e., traveller goods).\nIn this section\n- Visitors, tourists and temporary residents\n- In-transit vehicles\n- Foreign owned vehicles for repairs or alterations\n- United States rental vehicles driven by Canadians\n- Diplomats, Visiting forces personnel, United States preclearance personnel\n- International Events and Convention Services Program\n- Temporary Importation of Non-compliant Vehicles by Residents of Canada using Tariff Item No. 9802.00.00\n- Non-compliant vehicles temporarily imported for special purposes (formerly known as the Schedule VII)\n- Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada\n- Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations\n- Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada)\nVisitors, tourists and temporary residents Vehicles may be admitted into Canada without having to comply with TC ’s import requirements when used exclusively by a person entering Canada as a visitor for a period not exceeding 12 months, or temporary residents such as students studying at a learning institution for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months. Temporary residents and visa holders whose vehicle will require licensing while temporarily in Canada must submit a stamped TVIS declaration and Form 1 at the border. In-transit vehicles In-transit vehicles (i.e., vehicles travelling through Canada for the purpose of going to another country) are not destined for consumption in Canada and are not regulated by TC . Foreign owned vehicles for repairs or alterations Foreign owned vehicles are vehicles entering Canada temporarily for repairs or alternations where the repairs may or may not be done under a warranty arrangement. The importation of a foreign owned vehicle for repairs or alterations by a Canadian resident or a Canadian company does not require a Vehicle Import Form – Form 1, a RIV e-Form 1 and a stamped TC TVIS declaration. The vehicle must bear evidence of foreign registration or ownership. When the Canadian driver is working for the company that will repair, provide warranty service or do alterations as a service to the foreign owner, the driver must be able to identify the vehicle’s destination and the name of the company providing those services. These vehicles can remain in Canada for a period not exceeding 12 months. Vehicles imported temporarily for the purpose of further manufacturing do not qualify under tariff item No. 9993.00.00 . Importers who want to temporarily import vehicles for this purpose should consider the CBSA’s duty deferral and drawback programs. Information on these programs is contained in D7-4-1: Duty Relief Program , and D7-4-3: NAFTA Requirements for Drawback and Duty Deferral . The vehicles are subject to full duty and taxes at time of importation and must be documented on a Commercial Accounting Declaration ( CAD ). Note: The CAD replaces the former Form B3, Canada Customs Coding Form. United States rental vehicles driven by Canadians Vehicles that have been rented in the United States by residents of Canada from a United States vehicle rental business may enter Canada for non-commercial purposes and shall be removed from Canada within a period of 30 days, or any other prescribed period, beginning on the day on which the vehicles were imported. If within the period of 30 days or any other prescribed period beginning on the day on which the vehicle was imported, the resident of Canada delivers the vehicle to a vehicle rental business in Canada with the consent of the business, then the vehicle rental business shall be responsible for removing the vehicle from Canada before the end of the prescribed period. Diplomats, Visiting forces personnel, United States preclearance personnel Vehicles imported by diplomats , if authorized by Global Affairs Canada, for the duration of a person’s posting in Canada are not to be registered in the RIV Program. Additional information is contained in Memorandom D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff 9808.00.00) . Diplomats whose vehicle may require licensing while temporarily in Canada must submit a Form 1 at the border for processing in accordance to the guidelines for non- RIV entries. Vehicles imported by visiting forces personnel , for the duration of their assignment in Canada are not to be registered in the RIV Program. Visiting forces personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing in accordance to non- RIV clearance guidelines. Vehicles entered by United States pre-clearance personnel and their dependents for the duration of the United States officer’s posting in Canada are not registered in the RIV Program. United States pre-clearance personnel who own vehicles that require licensing while temporarily in Canada must submit a Form 1 for processing entries in accordance with non- RIV clearance guidelines. International Events and Convention Services Program Importers/brokers importing a vehicle under the International Events and Convention Services Program, must have a stamped TVIS declaration and are processed as per Memorandum D8-1-2: International Events and Convention Services Program . Temporary importation of non-compliant vehicles by residents of Canada using tariff item no. 9802.00.00 In order for a resident of Canada to temporarily import a vehicle that is licensed and registered in the United States under tariff item No. 9802.00.00, they must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations , particularly subsections 3(a), (c), (e) and (g). Temporary vehicle importations under this tariff are exempt from paying duties and taxes and the vehicle must be exported within the allowable timeframe (i.e. within 30 days). While in Canada, the vehicle is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada. After the maximum 30 day timeframe has expired, the Canadian resident must either export the vehicle from Canada (proof of exportation is required) or permanently import the vehicle into Canada (if admissible). Vehicles that are permanently imported into Canada require the payment of duties and taxes, registration in the RIV Program and will need to pass a federal car inspection. Only in exceptional circumstances, as specified in the Temporary Importation of Conveyances by Residents of Canada Regulations , can the 30 day time limit be extended. It should also be noted that if a CBSA officer is not satisfied that the vehicle will be exported within the prescribed timelines, they have the authority under the Customs Act to refuse the temporary importation. Vehicles imported temporarily for special purposes (formerly known as the Schedule VII) The MVSA allows for the temporary importation of a non-compliant vehicle (i.e., a vehicle not CMVSS certified) into Canada, for a specified period for the prescribed purposes of: “exhibition”: events where vehicles of various manufacturers or producers are displayed (e.g., exhibits for auto shows) and where the vehicles are the subject of the exhibit “demonstration”: to show vehicle models or types to prospective clients, or for use in vehicle promotional-type events (e.g., prototypes, pre-production models) “evaluation”: to evaluate vehicle integrity in particular environments or circumstances (e.g., cold-weather testing) “testing”: vehicles imported to perform compliance and other testing “further manufacturing” processes to complete new vehicles prior to export “to conduct works or operations” that require a specially designed vehicle for entertainment industry productions, civil engineering project or similar works or operations armored vehicles for use by law enforcement agencies and in the case of a vehicle that is licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a Canadian driver’s license With regard to section (h) above, payment of any applicable duties and taxes are due at the time of import and cannot be refunded at the time of export. Although these vehicles are exempt from having to comply with CMVSS , they must be accompanied by an stamped TC TVIS declaration , a Form 1 (importers are required to check off the exemption box “Vehicle Imported Temporarily for Special Purposes” or “Vehicle Entered for Special Purposes – Schedule VII” depending on the version of the form), and supporting documentation demonstrating valid ownership ( CoT is not mandatory as some vehicles may not originate from the United States), licensing document, bill of sale. The vehicle still needs to meet any applicable CBSA and OGD requirements at the time of importation (e.g., they must be free and clear of soil contamination). A request to temporarily import a non-compliant vehicle via a TC TVIS declaration for the above prescribed purposes must be submitted to and approved by TC prior to presenting a vehicle at the Canadian border. At the border, importers must submit a TC stamped TVIS declaration and document the entry on a Form 1 by checking the exemption box marked “Vehicle Imported Temporarily for Special Purposes” or the “Vehicle entered for special purposes – Schedule VII” depending on the version of the form presented. Note: Any handwritten revisions on the TC declaration will result in the declaration being voided. TC emphasizes that the permit solely reflect the importing entity (the declarant) and the vehicles listed under its authority. Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada Residents returning to Canada with a vehicle that is registered in the United States can do so on a temporary basis. There are 2 different ways that clients can do this which are as follows: Under Chapter 87 of the Customs Tariff and in accordance with section 11.1 (h) of the Motor Vehicle Safety Regulations (MVSR); or Temporary Importation under Tariff item No. 9802 Temporary importations under Chapter 87 of the Custom Tariff via Section 11.1(h) of the Motor Vehicle Safety Regulations Section 11.1 of the MVSR, allows for the temporary importation of non-compliant vehicles for several purposes, including but not limited to, the allowances made via sub-section (h), which allows for the temporary importation of a vehicle that is owned and licensed in the United States, a visit to Canada by its owner, if the owner has a residential address in Canada and is the holder of a driver's license issued in Canada. In order to qualify for importation under the MVSR exception, the importer must make a legal declaration to TC to obtain authorization from TC to use the \"vehicles imported temporarily for special purposes\" process (formerly known as the Schedule VII process), prior to importing the vehicle to Canada. Vehicles imported under the terms of a TVIS declaration are exempt from having to comply with Canadian Safety Standards, and must be accompanied by; a stamped TVIS declaration, a Vehicle Import Form: Form 1 or a RIV e-Form 1 and supporting documentation to demonstrate valid ownership of the vehicle (for example, licensing document or bill of sale.) In addition, they still need to meet applicable CBSA and OGD requirements at the time of importation. These vehicle imports are classified under Chapter 87 of the Customs Tariff and require full payment of duties and taxes at the time of import, which are non-refundable at time of export. Temporary importation under tariff item No. 9802.00.00 (Temporary importation of a vehicle registered in the United States by an owner with a residential address in Canada) A resident of Canada who has a valid stamped TVIS declaration and requests that their conveyance be allowed temporary importation into Canada and be classified under tariff item No. 9802.00.00, must meet any and all conditions of the Temporary Importation of Conveyances by Residents of Canada Regulations, particularly subsections 3(a), (c), (e) and (g). If the importer meets the conditions of the regulations and the conveyance may be classified under tariff item No. 9802.00.00, an E29B or a BSF 865 should be issued and the time limit at subsection 5(1) is to be adhered to. The only extension of the time limit which may be granted is the one specified at subsection 5(2). Temporary importations under tariff item No. 9802.00.00 are exempt from paying duties and taxes, however the vehicle may not be used while in Canada and must be exported within the allowable timeframe (in other words, within 30 days). In situations where the conveyance is not eligible for classification under 9802, the importer should be offered the option to export the conveyance or pay all applicable duties and taxes and proceed with a permanent importation via the RIV program.", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Appendix D: Vehicles imported for parts only", + "part": "", + "division": "", + "heading": "", + "text": "Only vehicles sold at the retail level in the US or vehicles that are a prescribed vehicle from Mexico can be imported for parts. Any regulated vehicle with a status branded as junk, scrap, non-repairable (or equivalent) as per any vehicle registration or insurance providers documentation are inadmissible for importation as “vehicles”, only as “parts”.\nFlood or water-damaged vehicles coming from the United States or Mexico are considered junk/non-repairable by all licensing jurisdictions in Canada. These vehicles can only be imported into Canada if they qualify for entry under TC ’s Vehicle Imported for Parts Only Program.\nIn this section\n- FMVSS vehicles imported temporarily and damaged while in Canada\n- Vehicles imported for parts only program (FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico)\n- Vehicle starter kits\n- Glider truck kits (not completed into trucks)\nFMVSS vehicles imported temporarily and damaged while in Canada For United States certified vehicles that are imported temporarily and damaged beyond reasonable cost of repair due to collision, fire, flood, accident or other occurrence while in Canada, to meet the requirements of Tariff Item No. 9993.00.00, the vehicles must be either exported, destroyed, or fully duties and taxes paid. The value is determined at the time of the importation, and is the amount due to have the Temporary Admission Permit acquitted without exportation. As such, if a client would like to have the duties and taxes re-assessed (e.g. to reflect the lower value of a damaged vehicle), the vehicle must be physically exported and then re-imported to Canada. Vehicles imported for parts only program ( FMVSS US certified vehicles only that were sold at the retail level in the United States or that are a prescribed vehicle from Mexico) FMVSS vehicles (salvage, clear titled, damaged or not) which are normally eligible for registration into the RIV Program and not listed as inadmissible on the VIC List can be voluntarily declared for importation for “parts only” in TC ’s Vehicle Imported for Parts Only Program. Vehicles imported under this program will have their VIN listed as non-repairable vehicles and cannot be presented for registration by a province or territory. Once declared into the Vehicle Imported for Parts Only Program, the status cannot be changed . Salvage branded vehicles originating from countries other than the United States or Mexico that are less than 15 years old and buses manufactured on or after January 1, 1971 , are not eligible for importation into Canada via TC ’s Vehicle Imported for Parts Only Program. To import a qualifying vehicle in this program, the importer must complete a Form 3 and present it to the CBSA at time of importation along with the original ownership documents ( CoT or Salvage Title) and register the importation as such with the RIV . In these instances, the vehicle must be registered in the RIV Program but does not have to comply with CMVSS nor does it undergo a final inspection by the RIV . The vehicle must have been sold at the retail level in the US , or be a prescribed vehicle from Mexico, bear at minimum an American compliance label, or a VIN specific letter from the manufacturer in lieu of the American label and an identifiable VIN on the vehicle. Prescribed vehicles from Mexico must also include an odometer reading and list the name of the country in which the vehicle was last registered for use on public roads. Vehicle starter kits Starter kits are an assemblage of parts (kit) used in the amateur building of a home built vehicle and do not include important systems such as the fuel, brake, power train and suspension systems. On their own, they must not (and cannot) amount to a vehicle. Starter kits may be imported when adhering to the procedures stipulated on TC ’s website on importing car kit parts. Importers must first submit a request for pre-approval to TC . If the kit meets TC ’s requirements, TC will issue a CBC authorization letter to the importer to be presented to the CBSA at time of importation. BSO s must not issue a Form 1 for car kits. Each starter car kit import is considered on its own merits. If the shipment does not have TC CBC authorization to import the vehicle starter kit or a BSO suspects that the shipment may contain enough parts to meet the definition of a vehicle under the MVSA , the shipment is to be denied entry or detained if further clarification is required to allow for its release. Once a vehicle has been completed from a starter kit, it then becomes a kit car. Completed kit cars, assembled or disassembled are inadmissible for importation into Canada if they lack the necessary certifications to meet MVSA requirements. Exception being if the importer can provide satisfactory evidence to a BSO that the vehicle was completed 15 years prior to its importation so as to be considered age exempt. Glider truck kits (not completed into trucks) A “glider kit” is an assemblage of parts (kit) that constitutes a truck minus the power train (i.e., engine, transmission, and drive axle(s)). Glider kits may be imported as parts into Canada because they do not meet the MVSA ’s definition of a vehicle or the MVSR ’s definition of an incomplete vehicle. A “glider kit” is not documented using a Form 1 or a Form 3. Trucks completed from glider kits (most often tractor trucks) are inadmissible for importation into Canada as they lack the necessary certification to meet MVSA requirements.\nNote: Front clip sections of vehicles are considered parts for the purposes of border clearance, if no additional sections of the vehicle are present.", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "Appendix E: Inadmissible vehicles", + "part": "", + "division": "", + "heading": "", + "text": "Inadmissible vehicles are vehicles that do not qualify for entry under any of the established RIV and non-RIV border clearance guidelines. The following sections provide additional information about known circumstances leading to vehicles being inadmissible for importation into Canada.\nIt should be noted that when no identification markings whatsoever exist on a vehicle to validate the age-exempt status of the vehicle, the vehicle does not qualify for importation using the “ non-regulated due to age” exemption and is inadmissible.", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "In this section", + "part": "", + "division": "", + "heading": "", + "text": "- Used or second-hand vehicles from countries other than the United States or Mexico\n- Modified vehicles\n- Vehicles manufactured for a foreign market\n- Grey market vehicles\n- Trucks assembled from glider kits\n- Replica cars\n- Kit cars (for Starter Kits, see appendix D)\nUsed or second-hand vehicles from countries other than the United States or Mexico Tariff item No. 9897.00.00 of the Customs Tariff prohibits entry of used or second hand vehicles. D9-1-11: Importation of Used or Second Hand Motor Vehicles outlines exemptions to this prohibition. This applies irrespective of any TC requirements under the MVSA . If an importer is able to substantiate that they meet one of the exemptions, you should refer to the instructions in this document for the relevant entry type. Modified vehicles Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , presented for importation that have been substantially modified (other than having general repairs or routine maintenance) may no longer maintains the original factory issued certification, which is required for importation into Canada. To be considered admissible importers must submit evidence from the vehicle modifier or final stage manufacturer stating that the modified vehicle complies with all applicable standards, to TC prior to presenting the vehicle at the border, so as to obtain a TC CBC authorization. Modified vehicles without this evidence may be denied entry to Canada. Examples: a motorcycle converted into a trike a cargo van converted into a camper a vehicle that has been stretched, lengthened This also applies to Canadian certified vehicles modified in the US and returning to Canada. Where an individual temporarily exports a Canadian specification vehicle for the purpose of having modifications or alterations done to their vehicle, there may be issues with maintaining the vehicle’s CMVSS certification. Depending on the nature and extent of the modifications, the vehicle may be required to be certified by the company that performed the modifications in order to ensure it still complies with CMVSS . Where the modifications to a vehicle are not certified the vehicle may no longer comply with CMVSS and may not quality for re-entry into Canada. Vehicles manufactured for a foreign market Vehicles of a regulated class less than 15 years old and buses manufactured on or after January 1, 1971 , that are manufactured for a foreign market (a market other than the United States or Mexico), and do not comply with CMVSS are not eligible for permanent importation. There are no allowances in the MVSA or MVSR that allow for non-compliant vehicles to be modified in order to comply with CMVSS . Grey market vehicles Grey market vehicles are vehicles that were originally manufactured for a foreign domestic market and were subsequently imported into the United States or Mexico where they have been modified to comply with the United States safety and emissions standards. Grey market vehicles may be identified by a label affixed by the United States company that altered the vehicle, indicating that they have been “imported”, “altered”, or “modified” to comply with the United States standards. These vehicles may not have a certification label affixed to them. Grey market vehicles less than 15 years old (or buses manufactured on or after January 1, 1971 ) are inadmissible into Canada . Trucks assembled from glider kits TC considers trucks manufactured from “glider kits” as inadmissible for importation into Canada due to the lack of certification that demonstrates that these vehicles comply with all applicable CMVSS or FMVSS . Trucks assembled from glider kits, 15 or more years ago, where the importer can submit proof to support the claim for exemption due to age (e.g., registration document) may be admissible under age-exempt status if satisfactory evidence is provided. Replica cars Replica cars are treated as vehicles at importation. If they lack the necessary certification to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago (or a bus manufactured prior to January 1, 1971 ) and the importer can submit proof of age (e.g., a registration document). The age of a replica car is assessed using the final date of assembly of the replica, not the model year it replicates . The most common examples of inadmissible replica vehicles are: vehicles modified into hot rods, street rods using a donor body and/or chassis where no identification markings whatsoever exist on the vehicle that can be used to validate the age-exempt status of the donor chassis with the paperwork being supplied by the importer vintage replica vehicles including vehicles built from kits, where no identification markings whatsoever exist on a vehicle that can be used to validate the age-exempt status of the vehicle with the paperwork being supplied by the importer. Kit cars (for Starter Kits, see appendix D) Kit cars, whether fully assembled or unassembled, are treated as vehicles at importation. If they lack the necessary certifications to comply with CMVSS , they are inadmissible for importation unless they were assembled 15 or more years ago and the importer can submit proof of age (e.g., a registration document). The age of a kit car is determined by the final date of assembly of the kit, not the model year it replicates .", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act – Section 101\n- Motor Vehicle Safety Act – Sections 5, 6, 7, 10 and 15\n- Motor Vehicle Safety Regulations – Section 11 and 12\n- Plant Protection Act – Section 7(1)\n- Motor Vehicle Tire Safety Regulations\nRelated D-memos\n- D2-4-1: Temporary Importation of Conveyances by Residents of Canada\n- D4-1-5: Storage of Goods\n- D7-4-1: Duties Relief Program\n- D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-2: International Events and Convention Services Program (IECSP)\n- D9-1-11: Importation of Used or Second-hand Motor Vehicles\n- D19-1-1: Food, Plants, Animals and Related Products\n- D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)\nSuperseded memoranda D\nMemorandum D19-12-1: Importation of vehicles\nIssuing office\nOGD Policy Unit Commercial Analysis, Research and Engagement Division Commercial Programs Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-05-04", + "current_to": "2026-05-04", + "citation": "Memorandum D19-12-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-1-eng.html" + }, + { + "id": "dmemo-D19-12-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-2", + "marginal_note": "Legislation", + "part": "Importation of Tires", + "division": "", + "heading": "", + "text": "Customs Act - Section 101\nHealth of Animals Act\nMotor Vehicle Safety Act\nPlant Protection Act - Section 7(1)\nMotor Vehicle Tire Safety Regulations", + "history": "", + "last_amended": "2020-12-09", + "current_to": "2020-12-09", + "citation": "Memorandum D19-12-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html" + }, + { + "id": "dmemo-D19-12-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-2", + "marginal_note": "Guidelines and General Information", + "part": "Importation of Tires", + "division": "", + "heading": "", + "text": "1.0 Introduction\n1. The Canada Border Services Agency ( CBSA ) assists Transport Canada ( TC ) with the administration of the Motor Vehicle Safety Act and the Motor Vehicle Tire Safety Regulations . The CBSA also assists the Canadian Food Inspection Agency ( CFIA ) with the administration of the Plant Protection Act and the Health of Animals Act and the associated regulations. This memorandum outlines and explains the criteria that must be met in order to import new and used tires into Canada.\n2.0 Importation of Tires\n2. The import requirements under the Motor Vehicle Safety Act and the Motor Vehicle Tire Safety Regulations are provided by tire type in Appendix A .\n3. The requirements outlined in Appendix A apply only to businesses that import tires for resale . When importing tires for personal or corporate fleet use, the only requirement is that the tires must meet Canadian, United States ( US ) or Japanese safety standards and are marked with one of the symbols outlined in Appendix B .\n4. The release requirements provided in Appendix A apply to importations of new and used tires and not to tires mounted on a vehicle or a vehicle's spare tire.\n5. TC has waived the customs release requirements for the importation of tires for importers that are enrolled in the Customs Self-Assessment ( CSA ) Program . These importers will not be required to forward documents for the importation of tires to TC as they understand their obligations and make their records available to TC .\n2.1 Tire Symbols\n6. Symbols on tires serve as the manufacturer's certification that all applicable safety standards have been met at the time of manufacture. These symbols are located on the sidewall of the tire.\n- (a) National Safety Mark or NSM : symbol used by manufacturers as certification that all Canadian safety standards have been met.\n- (b) DOT : symbol used by manufacturers as certification that all US safety standards have been met.\n- (c) DOT-R : symbol used by the US industry as certification that all US safety standards have been met prior to being retreaded, remolded, or recapped.\n- (d) JIS : symbol used by manufacturers as certification that all applicable Japanese safety standards have been met.\n2.2 Non-complying Tires\n7. In cases where tires do not comply with the release requirements outlined in Appendix A , CBSA will either deny entry or detain the shipment unless the importer can provide an authorization letter issued by Transport Canada.\n8. Importers may request an authorization to import non-complying tire for exhibition, demonstration, evaluation or testing purposes by completing a Schedule 4 declaration found in the Motor Vehicle Tire Safety Regulations and submitting it to Transport Canada's Motor Vehicle Regulation Enforcement. For contact information, see the Additional Information section below.\n9. Detained tires will be subject to the Storage of Goods Regulations – please refer to the Memorandum D4-1-5 , Storage of Goods for details.\n3.0 Electronic Submission of Release Data to the CBSA\n10. As of August 17, 2020 , electronic release requests must be provided to the CBSA by submitting the Single Window Integrated Import Declaration ( IID ), using service option 911.\n11. In cases of system outages, please refer to the System Outage Contingency Plan on the CBSA website.\n12. To view the list of regulated HS codes for the importation of tires, please refer to the Data Element Matching Criteria Tables Transport Canada on the CBSA ’s website.\n13. The data elements which are required in your electronic release package are:\n- (a) Manufactures name;\n- (b) Name, telephone number, postal code and email address of the importing company\n- (c) Brand name;\n- (d) Tire type/size, class and the quantity of tires of that size designation and type imported;\n- (e) Tire compliance indicator;\n- (f) Import reason code.\n14. These requirements apply to importation of the following tire types:\n- (a) new on-road passenger vehicles, trucks, motorcycle, trailer or multi-purpose vehicles; and,\n- (b) used truck tires imported for retreading from countries other than the US .\n15. The Single Window Initiative ( SWI ) IID Electronic Commerce Client Requirements Document ( ECCRD ) provides technical and system requirements information. Please refer to Appendix B of the ECCRD for a list of the required data elements.\n16. For more information on the SWI , please refer to the CBSA website .\n4.0 Penalty Information\n17. Any corporation that imports tires that do not comply with the safety standards made pursuant to paragraph 17(1) of the Motor Vehicle Safety Act is guilty of an offense and is liable:\n- (a) on summary conviction, to a fine not exceeding $200,000; or\n- (b) on indictment, to a fine not exceeding $2 million.\n18. Any person who imports tires which do not comply with the safety standards made pursuant to paragraph 17(2) of the Motor Vehicle Safety Act is guilty of an offense and is liable\n- (a) on summary conviction, to a fine not exceeding $4,000 or to imprisonment for a term not exceeding six months, or to both; or\n- (b) on indictment, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding two year, or to both.\n5.0 Canadian Food Inspection Agency ( CFIA ) Requirements\n19. Imported used tires arriving in Canada are frequently found contaminated with soil, related matter and organic material (soil). Soil is a high-risk pathway for pests that can cause serious and irreparable harm to Canada's agricultural and environmental resources. Any amount of soil from any country is considered extremely high risk.\n20. All used vehicle tires (this includes retreaded tires) must be clean and free of soil .\n21. Tire shipments found to be contaminated with soil will be refused entry at the first point of arrival and ordered removed from Canada under the authority of the Plant Protection Act and the Health of Animals Act and the associated regulations. Any costs associated with the removal will be at the expense of the importer.\n6.0 Additional Information\n22. For additional information regarding the importation of new and used tires , the importer should contact:\nTransport Canada Motor Vehicle Safety Directorate Ottawa, ON K1A 0N5 Telephone: 613-998-8616 1-800-333-0371 Fax: 613-998-4831 Email: mvs-sa@tc.gc.ca\n23. For information about the CFIA requirements , contact the National Import Service Center ( NISC ):\n7:00 a.m. to 3:00 a.m. (Eastern Time) Telephone and EDI : 1-800-835-4486 (Canada or U.S.A.) 1-289-247-4099 (local calls and all other countries) Facsimile: 1-613-773-9999\n24. You can access BIS free of charge throughout Canada by calling 1-800-461-9999 . If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. The BIS website can be found on the CBSA website .\nAppendix A - Importation Requirements for Tires\nType of Tires Country of Export Release Requirements for Commercial Importers New on-road Passenger, truck, motorcycle, trailer, bus, or MPV All countries When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under the Canadian Motor Vehicle Safety Standards ( CMVSS ). Entry documentation in your paper release package must contain the manufacturer's or its duly authorized representative written or stamped declaration that the tire conforms to the standards prescribed for a tire of that class by sections 3 to 5 of the Motor Vehicle Tire Safety Regulations at the time the tire was manufactured. If no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Used on-road All types except truck tires US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Other countries Not Admissible. Deny entry. Used on-road Truck tires USA When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the US and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Other countries Tire bears the Canadian National Safety Mark ( NSM ), the US DOT symbol or the Japanese JIS symbol on the sidewall (see Appendix B ); and Tire is designed to fit on a rim that has a rim diameter greater than 406.4 mm (16 inches); and Tire has load range of not less than D or a ply rating of not less than 8. If the above criteria is not met, deny entry. New and Used off-road All types (e.g., earth mover tires, racing slicks, farm tractor tires) All countries Designation for off-road use must be clearly and permanently marked on the sidewalls; i.e., off-road use only, not for highway service ( NHS ), for racing only, farm equipment; or Tire is of an obvious off-road design. If tires are not permanently marked as being an off-road tire or are not an obvious off-road design, deny entry. Retreaded, Remolded, or Recapped on-road Passenger, or Truck Tires All countries When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under the CMVSS . Entry documentation in your paper release package must contain the manufacturer's or its duly authorized representative written or stamped declaration that the tire conforms to the standards prescribed for a tire of that class by sections 3 to 5 of the Motor Vehicle Tire Safety Regulations at the time the tire was manufactured. If no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. US When submitting a release package electronically using ACROSS service option 911, completion of all required data fields will be accepted as the declaration that the tires being imported meet all the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". When submitting a paper release package, the importer must provide a written or stamped declaration that the tire was manufactured for sale in the United States and conforms on the day of its manufacture to the requirements established under chapter 301 Motor Vehicle Safety of Title 49 United States Code , \"Transportation\". If the US DOT-R symbol is not present, and if no written or stamped declaration of compliance is provided at the time of entry (or time of release for CADEX participants), deny entry. Retreaded, Remolded, or Recapped off-road All countries Designation for off-road use; i.e., off-road use only, not for highway service ( NHS ), for racing only, or farm equipment, must be clearly and permanently marked on sidewall of each tire; or The tire is of an obvious off-road design; e.g., earth mover tires, racing slicks, or farm tractor tires. If tire is not permanently marked as being an off-road tire or is not an obvious off-road design, deny entry. Scrap All countries Admissible for scrap rubber if at the time of entry the tires are rendered permanently unserviceable and irreparable either through slashing or puncturing the sidewall, or by otherwise permanently damaging the tires so that they cannot contain air. If the tires are not rendered permanently irreparable, deny entry. Exemptions All countries Under Section 7(1) (a) of the Motor Vehicle Safety Act , tires entered for exhibition, demonstration, evaluation or testing are admissible if a letter from TC authorizing temporary import is provided by the importer at the time of entry.\nAppendix B - Tire Symbols\nTire symbols NSM , DOT , and JIS will appear on the outside of the sidewall between the widest portion of the tire (see profile below) and the bead. Tire symbol DOT-R will appear on the outside of the sidewall between the bead and the tread.\nThe sidewall is the portion of the tire between the tread and the bead. The tread is the portion of a tire that comes into contact with the road. The bead is the part of a tire that is shaped to fit the rim.\n1) National Safety Mark\n2) DOT\n3) DOT-R\n4) JIS", + "history": "", + "last_amended": "2020-12-09", + "current_to": "2020-12-09", + "citation": "Memorandum D19-12-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html" + }, + { + "id": "dmemo-D19-12-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-12-2", + "marginal_note": "References", + "part": "Importation of Tires", + "division": "", + "heading": "", + "text": "Issuing office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters file: Legislative references: Customs Act Plant Protection Act Health of Animals Act Motor Vehicle Safety Act Motor Vehicle Tire Safety Regulations Other references: D4-1-5 Superseded memorandum D: D19-12-2 dated January 8, 2016", + "history": "", + "last_amended": "2020-12-09", + "current_to": "2020-12-09", + "citation": "Memorandum D19-12-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-12-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: Importing and exporting firearms, weapons and devices\nThis memorandum outlines how tariff item (TI) 9898.00.00 of the Customs Tariff , the Criminal Code , the Firearms Act , and the Export and Import Permits Act (EIPA) relate to the importing, exporting and movement of in transit of firearms, firearm parts, weapons, devices, and ammunition.\nThis document does not amend or supersede the relevant legislation. In case of any discrepancy between this document and the legislation, the legislation will prevail.\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm Appendix B: Table of import document requirements Appendix C: Authorizing Canadian agents for supernumerary or special constables References Contact us Related links", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm\n- Appendix B: Table of import document requirements\n- Appendix C: Authorizing Canadian agents for supernumerary or special constables\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum replaces Memorandum D19-13-2 dated March 23, 2022 . The following changes have been made:\n- Updated and amended definitions: ammunition, cartridge magazine, firearm parts, receiver/frame, semi-automatic, pepper-spray projectiles, prohibited firearms, Non-resident Firearm Licence Possession Acquisition Licence, and Possession Acquisition Licence (page 3-16)\n- Added to Firearms (para. 3)\n- Unregulated firearms updated notes for clarity (para. 4)\n- Amend prohibited firearm with more technical definition (para. 7) Note: The duplicate \"(e)\" paragraph headers are considered correct as written in the Criminal Code of Canada (CCC) Section 84 (1).\n- Added bullet on firearm parts (para. 17)\n- Example provided (para. 23 (d))\n- Example provided in (para.46 (a)) for prohibited device\n- Added the requirement for a firearms licence for magazines (para. 53)\n- Added Global Affairs Canada (GAC) import permit is required for the importation of newly acquired restricted handguns (para. 89 (d))\n- Change title in (para. 120) from \"firearm part\" to \"firearm component\"\n- Updated notes to included \"Presentation of a canadian firearms Licence is necessary to import ammunition\" (para. 148)\n- Updated information on Public Officer (para 170)\n- New title – \"Goods Held for Determination\" (para. 190)", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions are to be used when applying this memorandum:\nAction Assembly of component parts that carries out the necessary cycle of operation in small arms. Actions are categorized as: air, spring or gas, bolt action, converted automatic, full automatic, lever action, multi-barrel , pump action, revolver, semi-automatic and single shot. Note: The term \"Action\" is sometimes misused to mean an assembled receiver/frame, without an assembled barrel. The term is also misused as \"Barrelled Action\" which has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. However, the definition provided above is the one that applies in this D Memorandum. Ammunition A loaded cartridge, consisting of a primed cartridge case, propellant and may or may not contain one or more projectiles, designed to be discharged from a firearm, including a caseless cartridge and a shotshell. Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import these products. Arms Trade Treaty An international treaty that establishes common standards for the international trade of conventional weapons and seeks to reduce illicit arms trade and human suffering. It promotes responsibility, transparency and accountability in transfers of conventional arms. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . Authorization To Carry ( ATC ) An authorization that allows an individual to carry restricted firearms, or certain grandfathered handguns, on his or her person for lawful occupational purposes, or to protect life. Authorization To Transport ( ATT ) An authorization that allows an individual to transport restricted or prohibited firearms from one place to another, such as from a home to a target range or gun show and back. It is necessary to present a paper ATT when importing or exporting restricted or prohibited firearms. Automatic firearm A firearm that is capable of, or assembled or designed and manufactured with the capability of discharging projectiles in rapid succession during one pressure of the trigger. Barrel That portion of a firearm through which a projectile or shot charge travels under the impetus of powder gases, compressed air or like means. A barrel may be either smooth or rifled. Barrel length The distance from the muzzle of the barrel to and including the chamber. This excludes accessories or barrel extensions such as flash suppressors or muzzle brakes. In the case of a revolver, the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder (refer to Appendix A ). Barrelled action A shotgun or rifle without the stock. The term \"barrelled action\" has evolved into a term describing the metal parts remaining when the wood furniture (stock fore-end and butt) are removed from the firearm. Black powder A finely ground mixture of three basic ingredients saltpetre (potassium nitrate), charcoal (carbon) and sulphur principally used in muzzle-loaders and antique cartridge firearms. Bolt/breech bolt The locking and cartridge head support mechanism of a firearm that operates in line with the axis of the bore. Bore The inside of the barrel of a firearm, from the throat to the muzzle, through which the projectile travels. Bore diameter In rifled barrels, diameter of a circle formed by the tops of the lands. In shotguns, diameter of the barrel forward of the chamber but before the choke. Breech The rear end of the barrel into which the ammunition is loaded. Bull-pup A stock that, when combined with a firearm, reduces the overall length of the firearm, such that a substantial part of the reloading action or the magazine-well is located behind the trigger of the firearm when it is held in the normal firing position. Business A person who carries on a business that includes the manufacture, assembly, possession, purchase, sale, importation, exportation, display, repair, restoration, maintenance, storage, alteration, pawn broking, transportation, shipping, distribution, or delivery of firearms, prohibited weapons, restricted weapons, prohibited devices, magazines and firearm parts (barrels for firearms and slides for handguns), or ammunition; or the purchase of crossbows. A museum is considered a business. Calibre (a) ammunition : a numerical term, without the decimal point, included in a cartridge name to indicate the approximate bullet diameter (b) firearms : the approximate diameter of the circle of the barrel of a firearm. In the case of a rifled barrel, the calibre is the approximate diameter of the circle formed by the tops of the lands Carbine A rifle of short length that is light in weight. Carrier A person who carries on a transportation business that includes the transportation of one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Carrier licence A licence that allows a carrier to possess and transport one or more of the following classes of goods: non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, restricted weapons, prohibited devices, ammunition or prohibited ammunition. Cartridge A complete unit of ammunition, consisting of a case, primer and propellant charge, with or without projectile(s). The term also applies to a shotshell. Cartridge magazine A device or container from which ammunition may be fed into the firing chamber of a firearm Centre-fire cartridge Any cartridge that has its primer central in the head of the case. Chamber The rear part of the barrel bore that has been formed to accept a specific cartridge. A revolver cylinder is multi-chambered . Chief Firearms Officer ( CFO ) Means the following: (a) in respect of a province, the individual who is designated in writing as the chief firearms officer for the province by the provincial minister of that province (b) in respect of a territory, the individual who is designated in writing as the chief firearms officer for the territory by the federal minister (c) in respect of any matter for which there is no chief firearms officer under paragraph (a) or (b), the individual who is designated in writing as the chief firearms officer for the matter by the federal minister Cylinder The cylindrical and rotatable component of a revolver in which chambers are bored to hold cartridges. It combines the functions of magazine, feed system and firing chamber. Energy Sometimes called \"Projectile Energy\", it is the ability or capacity of a projectile to do work by virtue of its motion, commonly expressed in joules or foot-pounds . Energy is also referred as the ballistic measurement that takes into consideration both the mass and velocity of a projectile and is related to the potential to cause injury or damage. Export Export from Canada and includes exporting goods from Canada that are imported into Canada and shipped in transit through Canada. Export permit A permit issued by Global Affairs Canada (GAC) under the Export and Import Permits Act (EIPA) that allows the export of those goods or classes of goods described on the permit. Federal Minister Minister of Public Safety. Firearm A barrelled weapon from which any shot, bullet, or other projectile can be discharged and that is capable of causing serious bodily injury or death to a person, and includes any frame or receiver of such a barrelled weapon and anything that can be adapted for use as a firearm. Firearms Business Licence ( FBL ) A licence that allows a business to deal with certain goods. The licence must specify each particular activity that is authorized in relation to firearms, prohibited weapons, restricted weapons, prohibited devices, magazines, firearm parts (slides for handguns and barrels for firearms), ammunition or prohibited ammunition. Firearm parts A barrel for a firearm, a slide for a handgun and any other prescribed part, but does not include, unless otherwise prescribed, a barrel for a firearm or a slide for a handgun if that barrel or slide is designed exclusively for use on a firearm that is deemed under subsection 84(3) not to be a firearm Note: A Possession and Acquisition Licence (PAL) or Non Resident Firearms Declaration (NRFD) is required to import firearm parts. Firearms Reference Table ( FRT ) An electronic database developed by the Royal Canadian Mounted Police ( RCMP ) to assist law enforcement officers in the accurate identification of firearms. It establishes a standard method of describing firearms to assist in determining the legal classification ( non-restricted , restricted, prohibited). Firing pin The part of a firing mechanism that strikes the primer of the cartridge to initiate ignition of the propellant charge. Flintlock firearm A firearm, usually muzzle loading, discharged when a flint is struck to create sparks that ignite the priming powder. Former resident A member of the Canadian Armed Forces, an employee of the Canadian government, or a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or a resident returning after an absence from Canada of not less than one year. Frame Refer to \"Receiver\" Full automatic firearm Refer to \"Automatic firearm\" Grandfathering A legal exception that allows an old rule to continue to apply to some existing situations and/or when the rule will apply instead in all future situations. It describes a legislative provision that assigns special status based on property or other interests that exist at the time a legal change takes effect. In the context of section 12 of the Firearms Act , both the firearm and the individual must be specifically grandfathered. To be and remain grandfathered for a particular category of prohibited firearm, the owner must continuously hold both a valid firearms licence and a valid registration certificate for that prohibited firearm within that category. Handgun A firearm that is designed, altered, or intended to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired with both hands. Import Import into Canada and includes importing goods into Canada that are shipped in transit through Canada and exported from Canada. Import permit A permit issued by Global Affairs Canada (GAC) under the EIPA that allows the import of those goods or classes of goods described on the permit. Note: An Import Permit is not the same as an International Import Certificate. In transit The movement of goods from a point outside of Canada, through Canada, to another point outside of Canada. This movement must be by the most direct route available. Vacationing or touring Canada is not possible when moving firearms, weapons and devices in transit. Note: All firearms, weapons and devices in transit through Canadian waters must be declared to the CBSA , even if the conveyance transporting them does not touch land, anchor, moor or make contact with another conveyance while in Canada. International Import Certificate ( IIC ) A certificate issued under the EIPA to facilitate importation of goods into Canada and compliance with the laws of the country of export. Note: An IIC is not the same as an import permit. Licence A licence issued under the Firearms Act . Magazine Refer to Cartridge Magazine Matchlock firearm A firearm, usually muzzle loading, discharged when a slow burning match is brought to ignite the priming powder. Military goods For the purpose of this D Memorandum, this term is used only in reference to those goods listed in tariff item 9898.00.00 (h), (i) and (j). They generally include goods specifically designed or subsequently modified for military use, such as large calibre armaments, high explosive engines or any other war machine. Minor A person who is less than 18 years old. Minor's Possession Licence A licence that allows a minor to possess non restricted firearms. It does not authorize the holder to acquire firearms, or to possess restricted or prohibited firearms. Museum A person who operates a museum in which non-restricted firearms, restricted firearms, prohibited firearms, prohibited weapons, prohibited devices or prohibited ammunition are possessed, bought, displayed, repaired, restored, maintained, stored or altered; or a museum in which ammunition is possessed or bought. A museum is considered a business. Muzzle The end of a barrel from which the projectile emerges. Muzzle brake A device attached to the muzzle that softens the recoil of the firearm. Muzzle loader A firearm that is loaded with gunpowder and projectile through the muzzle end of the bore. Muzzle velocity The speed, measured in meters per second (mps) or feet per second (fps), at which the projectile leaves the muzzle of a firearm. Non-resident For determining the admissibility requirements of firearms and weapons, a non-resident is an individual who ordinarily resides outside Canada. Visitors, seasonal residents, temporary residents, settlers, and former residents are non-residents . Non-resident Firearms Declaration (NRFD)(RCMP5589) The form prescribed for use by non-residents who do not hold a Canadian firearms licence, for the purposes of making a declaration under subsection 35(1) of the Firearms Act , to temporarily import non-restricted or restricted firearms, ammunition (other than prohibited ammunition), or cartridge magazines or firearm parts (barrels for regulated firearms and slides for handguns) that are not prescribed to be prohibited devices Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Pepper-spray Projectile Also called a pepper-spray ball, pepper-ball, pepper bomb, or pepper-spray pellet, is a frangible projectile containing a powdered chemical that irritates the eyes, nose and mucous membranes in a manner similar to pepper spray. These projectiles are fired from specially designed forced compliance weapons or modified paintball guns. Possession and Acquisition Licence ( PAL ) A licence that allows an individual to possess and acquire the class or classes of firearm indicated on the licence. Note: A PAL or NRFD is also required to import non-prohibited ammunition, cartridge magazines (other than prohibited devices) and firearm parts (barrels for firearms and slides for handguns). Primer The priming compound, cup and anvil which, when struck, ignites the powder charge. Prohibited device any component or part of a weapon, or any accessory for use with a weapon, that is prescribed to be a prohibited device a handgun barrel that is equal to or less than 105 mm in length, but does not include any such handgun barrel that is prescribed, where the handgun barrel is for use in international sporting competitions governed by the rules of the International Shooting Union a device or contrivance designed or intended to muffle or stop the sound or report of a firearm a cartridge magazine that is prescribed to be a prohibited device a replica firearm For more details please refer to Part 4 of the schedule to the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted . Provincial Minister (a) in respect of a province, the member of the executive council of the province who is designated by the lieutenant governor in council of the province as the provincial minister (b) in respect of a territory, the federal minister (c) in respect of any matter for which there is no provincial minister under (a) or (b), the federal minister Public agent An individual who is either: (a) any of the following persons in the course of their duties or for the purposes of their employment: (i) peace officers (ii) persons training to become police officers or peace officers under the control and supervision of a police force or a police academy or similar institution designated by the federal minister or the lieutenant governor in council of a province (iii) persons or members of a class of persons employed in the public service of Canada or by the government of a province or municipality who are prescribed by the regulations made by the Governor in Council under Part III of the Criminal Code to be public officers (iv) chief firearms officers and firearms officers (b) an individual acting on behalf of, and under the authority of, a police force or a department of the Government of Canada or of a province Public officer An individual who is: (a) a peace officer (b) a member of the Canadian Armed Forces or of the armed forces of another country who is attached or seconded to any of the Canadian Armed Forces (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum (d) a member of a cadet organization under the control and supervision of the Canadian Armed Forces (e) a person training to become a police officer or a peace officer under the control and supervision of: (i) a police force (ii) a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms (g) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act (h) a member of any of the following classes of persons, if employed in the public service of Canada or by the government of a province or municipality: (i) employees who are responsible for the examination, inventory, storage, maintenance, or transportation of court exhibits and evidence (ii) employees of police forces or other public service agencies who are responsible for the acquisition, examination, inventory, storage, maintenance, issuance or transportation of firearms, prohibited weapons, restricted weapons, prohibited devices, prohibited ammunition, or explosive substances (iii) technicians, laboratory analysts, and scientists who work at forensic or research laboratories (iv) armourers and firearms instructors who work at police academies or similar institutions designated under subparagraph 117.07(2)(e)(ii) of the Criminal Code , or are employed by a federal or provincial department of natural resources, fisheries, wildlife, conservation or the environment, or by the Canada Border Services Agency (v) park wardens and other employees of a federal or provincial department who are responsible for enforcing laws and regulations dealing with natural resources, fisheries, wildlife, conservation or the environment (vi) immigration officers (vii) security personnel employed by the Security Service of the House of Commons or by the Senate Protective Service within the Parliamentary Precinct (viii) aircraft pilots employed by the Department of Transport or other public service agencies Public service agency A police force, a department or agency of the public service of Canada or of a province or municipality, a police academy or other public agency that employs or has under its authority public agents. Receiver blank any receiver/frame that may be identified as one of the following; a receiver blank, any declared percentage of receiver, 80% blank, receiver flat, receiver stamping, receiver folded stamping, finished flat, lower receiver kit, Extruded Polymer ( EP ) lower receiver, poly receiver, unfinished receiver, silicone mold kit for receiver, polymer mold kit for receiver. Receiver/frame The basic component of a firearm to which all other components are attached. For example, in most firearm designs the barrel is attached to the receiver and the receiver houses the trigger, breech and firing mechanisms. Receivers/frames are considered firearms. Registration certificate A certificate issued under the Firearms Act as proof of registration of a restricted or prohibited firearm. A copy of this document may be examined. Regulation A law made by a body that has been granted (delegated) law-making authority. It is used both to indicate a specific type of delegated legislation, as well as to refer generically to all forms of delegated legislation. Reproduction The modern manufacture of any firearm that has ceased to have patent protection and is usually no longer manufactured by the original maker. Normally, the reproduction is equal to or better in quality of material and workmanship than the original and in some cases may be an exact duplicate with interchangeable parts and components. Resident For determining the admissibility requirements of firearms and weapons, a resident is an individual who ordinarily resides in Canada. Revolver A firearm, usually a handgun, with a cylinder having several chambers so arranged as to rotate around an axis and be discharged successively by the same firing mechanism. Rifle A firearm, usually a long arm designed to be fired from the shoulder, normally with rifling inside the bore. Rim The edge on the base of a cartridge (i.e. ammunition) case. The rim is the part of the case that the extractor grips to remove the cartridge from the chamber. Rim-fire cartridge Any cartridge that has its primer located inside the annular rim of the cartridge case. Secure locking device A device that can only be opened or released by the use of an electronic, magnetic or mechanical key or by setting the device in accordance with an alphabetical or numerical combination; and that, when applied to a firearm, prevents the firearm from being discharged. Semi-automatic firearm A repeating firearm that is equipped with a mechanism that, following the discharge of a cartridge, automatically operates to complete any part of the reloading cycle necessary to prepare for the discharge of the next cartridge Settler Means any person who enters Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months, but does not include a person who enters Canada for the purpose of: (a) employment for a period not exceeding 36 months (b) studying at an educational institution (c) performing pre-clearance activities on behalf of the Government of the United States Shotgun A firearm, usually a long arm designed to be fired from the shoulder, normally having a smooth bore. Shotgun ammunition may contain numerous projectiles or a single projectile. Small arms cartridge Means a cartridge that is designed to be used in small arms, has a calibre of no more than 19.1 mm (.75 calibre), is fitted with centre or rim fire priming and contains a propelling charge, with or without a solid projectile. It includes a shotgun shell of any gauge. Blank cartridges are included in the definition of small arms cartridges. Smokeless powder Any propellant generally based on nitrocellulose. This includes propellants with a single-base (nitrocellulose ( NC ) alone), those with a double-base (such as NC /Nitro Glycerin ( NG )) and those with a triple-base (such as NC / NG /nitroguanidine.) Cast, pressed or made-up charges of smokeless powders are propelling charges. Temporary resident Means: (a) a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of: (i) studying at an educational institution (ii) employment for a period not exceeding 36 months (iii) performing preclearance activities on behalf of the Government of the United States (b) the spouse or any dependants of a person described in subparagraph (a)(i) or (ii) (c) the spouse or any dependant of a person described in subparagraph (a)(iii), if the spouse or dependant produces on arrival in Canada a valid card or employment authorization issued by the Government of Canada certifying the spouse or dependant to be the spouse or dependant of a person described in subparagraph (a)(iii) Trigger The part of the firearm mechanism that is moved manually to cause the firearm to discharge. Unattended vehicle Means that the vehicle is not under the direct and immediate supervision of a person who is 18 years of age or older and to whom a licence has been issued under the Firearms Act . Unloaded A firearm containing no ammunition, i.e. one in which any propellant powder, projectile or cartridge that is capable of being discharged from the firearm is not contained in the breech or firing-chamber nor in a cartridge magazine attached to or inserted into the firearm. Vehicle Any conveyance that is used for transportation by water, land or air. Visiting force Any of the armed forces of a designated state present in Canada in connection with official duties, and includes civilian personnel designated under section 4 of the Visiting Forces Act as a civilian component of a visiting force. Weapon Any thing used, designed to be used or intended for use in causing death or injury to any person, or to threaten or intimidate any person. Firearms are considered weapons, but not all weapons are firearms. Wheel-lock firearm A firearm, usually muzzle loading, discharged when a revolving spring-loaded steel wheel strikes a piece of iron pyrite, or flint, causing sparks that ignite the priming powder.", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Identification and classification\n2. Except as otherwise stated in this memorandum, all goods will be examined and classified in the condition found or at the time of importation/exportation .\nFirearms\n3. All firearms are deemed to be one of two types: \"unregulated\" or \"regulated\".\nAll firearms are classified as prohibited goods under tariff item 9898.00.00 unless an exemption to that tariff item applies (eg., a Possession and Acquisition Licence (PAL)).\n\"Unregulated \" firearms\n4. \"Unregulated\" firearms are those devices that, although falling within the definition of a firearm in Section 2 of the Criminal Code , are exempt from regulation under the Firearms Act and its regulations, as well as from certain other specified legislative provisions. \"Unregulated\" firearms do not fall under tariff item No. 9898.00.00, and are generally admissible into Canada. \"Unregulated\" firearms should not be classified in any of the non-restricted, restricted, or prohibited classes. The following types of firearms are deemed \"unregulated\":\n- (a) Antique firearms: The term \"antique firearm\" means: (i) any firearm manufactured before 1898 that was not designed to discharge rim-fire or centre-fire ammunition and that has not been redesigned to discharge such ammunition (ii) any firearm that is prescribed to be an antique firearm as listed in the Regulations Prescribing Antique Firearms\n- Note: Many vintage firearms are still considered regulated firearms despite their age. Care should be taken to ensure that a firearm is actually an \"antique firearm\" according to the definition in the Criminal Code of Canada when classifying it under heading 97.06 for antiques to ensure you meet all import requirements.\n- Note: Reproductions of percussion cap long guns and muzzle-loading black powder handguns made after 1898 are not considered antiques even if they are copies of an earlier antique model. Newer percussion cap long guns are classified as non-restricted firearms. Newer handguns, including matchlock, wheel lock and flintlock handguns made after 1898 are classified as restricted if their barrel length is over 105 mm (about 4 inches), or prohibited if their barrel length is 105 mm or less. (see above). If it is not possible to precisely determine whether a firearm is an antique firearm, consult the section entitled \"regulated\" firearms.\n- (b) Flare, blank, rivet and industrial guns – Any device that is designed exclusively for signalling, for notifying of distress, or for firing blank cartridges or for firing stud cartridges, explosive-driven rivets or other industrial projectiles, provided that the importer intends to use it only for the purpose for which it is designed\n- Note: Flare guns that have been designed using the frame or receiver of a real handgun, and may require registration as such. Contact the Canadian Firearms Program (CFP) for more information. Also, flare guns with chamber adaptors which permit the discharge of conventional ammunition may be considered firearms.\n- (c) Slaughter, tranquilizing and line-throwing guns: Any device that is designed exclusively for the slaughtering of domestic animals, the tranquilizing of animals, or the discharging of projectiles with lines attached to them, provided that the importer intends to use it only for the purpose for which it is designed\n- (d) Low muzzle velocity/energy guns: Any barrelled weapon that is not designed or adapted to discharge projectiles at a muzzle velocity exceeding 152.4 metres per second (mps) (500 feet per second [fps]) and at a muzzle energy exceeding 5.7 Joules, or to discharge projectiles that are designed or adapted to attain a velocity exceeding 152.4 mps (500 fps) and an energy exceeding 5.7 Joules. Both thresholds of 152.4 mps and 5.7 Joules must be exceeded for the firearm to be considered \"regulated\". This requirement exempts firearms that fire below the threshold velocity with a standard projectile, but exceed the threshold velocity when fired with a high-velocity projectile\n- Note: The term air gun is a colloquial term referring to BB or pellet guns. Such guns operate either as spring-powered , gas-powered , or electrically powered. If the muzzle velocity/energy of the air gun is less than 152.4 mps (500 fps) and 5.7 joules , with a .177 calibre projectile, but still able to cause serious bodily injury to a person, it may be considered an \"unregulated\" firearm. If an air gun has a velocity under 71.43 mps (235.71 fps) when firing a .177 calibre metal pellet (or the equivalent with different ammunition), it may qualify as a replica firearm. Airsoft guns and certain types of paintball guns may qualify as a replica firearms (refer to paragraph 51 of this memorandum).\n\"Regulated\" firearms\n5. \"Regulated\" firearms are strictly those firearms that are controlled for the purposes of certain provisions of the Criminal Code and the Firearms Act . All \"regulated\" firearms belong to one of three categories: 1) non-restricted , 2) restricted, or 3) prohibited. Each one of the categories has different admissibility requirements.\n6. When identifying what category a firearm belongs to, the Firearms Reference Table ( FRT ) will be used as a reference tool.\nProhibited firearms\n7. Prohibited firearms include:\n- (a) handguns that: (i) have a barrel equal to or less than 105 mm (approximately 4.1 inches) in length (ii) are designed or adapted to discharge a 25 or 32 calibre cartridge, unless these handguns are listed in the Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns) , and are for use in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (b) firearms adapted from rifles or shotguns, whether by sawing, cutting, or any other alteration, and that as adapted are: (i) less than 660 mm (approximately 25.74 inches) in length (ii) 660 mm (approximately 25.74 inches) or more in length but have a barrel less than 457 mm (approximately 17.82 inches) in length\n- (c) automatic firearms, even if they have been altered to discharge only one projectile with each pull of the trigger\n- (d) any firearm that is prescribed to be a prohibited firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Note: The duplicate \"(e)\" in the bullets below is an accurate representation of the text found in the current draft of the Criminal Code of Canada.\n- (e) any unlawfully manufactured firearm regardless of the means or method of manufacture\n- (e) a firearm that is not a handgun and that: discharges centre-fire ammunition in a semi-automatic manner was originally designed with a detachable cartridge magazine with a capacity of six cartridges or more is designed and manufactured on or after the day on which this paragraph comes into force\n- Note: this provision (e) requires that all 3 of these criteria be met in order for a firearm to meet the definition of prohibited firearm\n- Note: (b) (i), (ii) Length means total length of firearm including the barrel.\n8. The government of Canada has amended the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted to prescribe certain firearms as prohibited firearms and certain devices as prohibited. Following the amendment, many firearms that were once classified as non-restricted or restricted are now re-classified as prohibited firearms.\n9. Firearms prescribed to be prohibited are listed at Part 1 of the schedule to the prohibited firearms regulations. In addition, firearms with one or more of the following physical characteristics are prescribed to be prohibited:\n- Firearms with a bore 20mm or greater (e.g., grenade launchers)\n- Firearms capable of discharging a projectile with a muzzle energy greater than 10,000 Joules (e.g. .50 BMG caliber firearms)\nNote: In accordance with guidance provided by the RCMP 's CFP , the nominal (i.e., standard) bore diameter measurements for 10 gauge and 12 gauge shotguns are below the 20mm threshold (19.69mm for 10ga, 18.42mm for 12ga) and, therefore, are not subject to the Government of Canada's new restrictions on firearms. Please be advised that some shotguns that are found to be a variant of the prohibited firearms may themselves be considered prohibited firearms.\n10. The Regulations also prescribe the upper receivers of M16, AR-10 , AR-15 and M4 pattern firearms to be prohibited devices.\nRestricted firearms\n11. Restricted firearms are:\n- (a) handguns that are not prohibited firearms\n- (b) firearms that are semi-automatic, centre-fire , have a barrel less than 470 mm long (approximately 18.33 inches), and are not prohibited firearms\n- (c) firearms that are designed or adapted to be fired when reduced to a length of less than 660 mm (approximately 25.74 inches) by folding, telescoping, or otherwise\n- (d) any firearm that is prescribed to be a restricted firearm as listed in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\nNon-restricted firearms\n12. Non-restricted firearms are \"regulated\" firearms that are neither classified as prohibited nor restricted firearms. Generally, they include most hunting rifles and shotguns that have not been modified to the extent that they would become prohibited or restricted firearms.\nDeactivated firearms\n13. A deactivated firearm is a device that was originally manufactured as a firearm, but has since been rendered permanently and irreversibly inoperable by the removal of parts, and by the addition of pins and welds, so that the firearm can no longer chamber or fire ammunition. However, some deactivated firearms may still contain functional parts (e.g., functional bolt, barrel). If so, such parts in themselves will be regulated as per the Criminal Code and the Customs Tariff .\n14. A deactivated firearm is not subject to the registration provisions of the Firearms Act . However, a firearm that has been deactivated outside of Canada will be deemed a \"regulated\" firearm and will therefore require all the appropriate documentation for importation for that class of firearm until the Registrar of Firearms confirms the deactivation.\n15. A deactivated firearm is never a replica firearm.\n16. A \"disabled firearm,\" where the firing or some other mechanism is altered so that the firearm cannot discharge ammunition, is still legally considered a firearm and thus, all rules and regulations pertaining to active firearms (i.e., licensing and registration) will be applicable.\nFirearm parts\n17. With the passing of Bill C-21, there are now five types of firearms parts:\n- (a) the frame or receiver of a firearm. Any frame or receiver of a firearm is considered to be a firearm in its own right (not a firearm part)\n- (b) components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms. Parts that are designed to be used, or can be used on firearms that are not automatic, belong to the fifth type (see below)\n- (c) \"firearm parts\" defined under subsection 84(1) of the CCC include barrels for firearms or slides for handguns, and any other prescribed part, except when these are parts for firearms that are deemed not to be firearms under subsection 84(3) of the Criminal Code of Canada. Firearm parts (barrels for firearms and slides for handguns) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer\n- (d) parts that are considered to be prohibited devices pursuant to subsection 84(1) of the Criminal Code of Canada, such as certain short handgun barrels, cartridge magazines that exceed specified capacity limits, and suppressors, or that are prescribed to be prohibited devices, such as upper receivers for AR15, AR10, M-16 and M-4 pattern firearms and their variants (see Prohibited Devices below)\n- (e) all other firearm parts that do not belong to the other four types. (Note that these are not subject to the Criminal Code or to regulation under the Firearms Act , but may be controlled for import under the Import Control List , and/or for export under the Export Control List\nWeapons\nProhibited weapons\n18. In order for a good to be classified as a prohibited weapon, it must fall within the Criminal Code of Canada definition of \"prohibited weapon\". Only those weapons may be classified under TI 9898.00.00.\n19. Not all weapons are necessarily prohibited. Any weapon that is not specifically prohibited by law will generally be admissible. If a weapon does not meet one or more of the definitions contained in the list of prohibited weapons, please consult the \"Other weapons\" section below.\n20. The definition of prohibited weapon is laid out explicitly in the Criminal Code of Canada subsection 84(1):\n- (a) a knife that has a blade that opens automatically by gravity or centrifugal force or by hand pressure applied to a button, spring, or other device in or attached to the handle of the knife\n- (b) any weapon, other than a firearm, that is prescribed to be a prohibited weapon\nWeapons prescribed as prohibited are listed in Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n\"Paragraph (a)\" weapons\n21. Weapons that fall under paragraph (a) include the following:\n- (a) Automatic knife : An automatic knife is one that houses a blade that will open automatically by applying hand pressure to a button, spring, lever, or other device, in or attached to the handle of the knife, including knives that have a button, spring, lever, or other device, located in the spine of the handle and attached to the inner part of the blade\n- Note: Knives that have a \"thumb stud\" attached to the blade of the knife, that is independent of the handle (not protruding from the handle in the closed or folded position), and that open automatically by applying pressure to the thumb stud, do not generally meet the above definition of a prohibited weapon, and as such do not generally fall under TI 9898.00.00. However, if such a knife is found to also open by gravity or by the application of centrifugal force (as per (b) centrifugal knife below) alone, it may still be considered to be prohibited.\n- (b) Centrifugal knife (folding knife, butterfly knife, balisong knife) : A centrifugal knife is one that has a blade that opens automatically by centrifugal force when the blade is released from the handle into the fully ejected and locked position with a simple and brisk outwardly flick of the wrist; and it includes knives that require some preliminary or simultaneous minimal manipulation of either a flipper, thumb stud or other non-edged parts of the blade\n- Centrifugal force may be defined as a force, arising from the body's inertia, which appears to act on a body moving in a circular path and is directed away from the centre around which the body is moving. That is, centrifugal force is established when the blade of the knife may be opened with a flick of the wrist\n- Note: That extra manipulation and a requirement for some skill to release the blade does not prevent a knife from being a prohibited weapon. For example balisong or butterfly knife which is a form of centrifugal knife with two handles that counter-rotate around the blade such that, when closed, the blade is concealed within grooves in the handles\n- (c) Gravity knife : A gravity knife is a knife which may be opened automatically by force of gravity. The knife may be additionally controlled by a lever or button, but typically, applying pressure to such a device and pointing the knife downward will result in the knife's blade releasing and locking into place\n\"Paragraph (b)\" weapons\n22. The following weapons are prescribed under paragraph (b) [i.e., Criminal Code of Canada, subsection 84(1)(b)] to be prohibited as per Part 3 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nDevice with incapacitating gas\n23. This category includes any device designed for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of:\n- (a) Tear gas : Tear gas is a non-specific term for any chemical that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system. Common tear gases include CS (chlorobenzalmalononitrile), CN (chloroacetophenone), and CR (dibenzoxazepine)\n- (b) Mace : Mace is the brand name of the product manufactured by Mace Security International. Many other companies manufacture similar products under different brand names. Mace and similar products are a particular type of irritating gas in the form of an aerosol dispenser that is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. It is typically sold and marketed as a self-defence device\n- (c) Any other spray designed to be used against humans (e.g., \"pepper spray\") : These are chemical agents, often packaged in the form of aerosol sprays, made with the active ingredient capsaicin. Pepper spray is also known as OC (oleoresin capsicum) spray or OC gas. It is used to cause temporary incapacitation through irritation of eyes, skin, mucous membranes, and/or respiratory system, sometimes causing temporary blindness. In addition, some devices labelled as \"pepper spray\" may also contain Mace and/or tear gas\n- Exception: Aerosol or similar dispensers that contain substances capable of repelling or subduing animals (e.g., dog or bear repellent) are not considered prohibited weapons if: (i) The label of the container indicates specifically that it is for use against animals only (ii) The provisions of the Pest Control Products Act are met Note: In order for a device or dispenser to be considered to meet the above criteria, it must be apparent that the device was designed exclusively for the control or use against animals. The manufacturer's label and specifications will be deemed as the design of the product. The misuse of these or any other similar device may nonetheless be punishable under other laws. Please note that there is no minimum quantity or capacity requirements (in terms of grams or milliliters) in making the determination with respect to animal repellents\n- (d) Device with incapacitating liquid/spray/powder : This category includes \"any device designed to be used for the purpose of injuring, immobilizing or otherwise incapacitating any person by the discharge of any liquid, spray, powder or other substance that is capable of injuring, immobilizing or otherwise incapacitating any person\". (Example: pepper spray projectiles or the like is considered to meet this definition)\nNunchaku sticks (a.k.a. Liang Ji Gun/Ee Cheol Bong/Nisetsuken)\n24. Any instrument or device commonly known as \"nunchaku\" being hard non flexible sticks, clubs, pipes, or rods linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device. The definition of \"nunchaku\" also includes Sanjiegun (or three-section-staff ) or any other similar device. On the other hand, \"training nunchakus\" (these are nunchakus that are light, flexible and covered in foam or any other soft material or fabric) are not considered prohibited weapons.\nShuriken/Shaken (throwing stars)\n25. Any instrument or device commonly known as \"shuriken\", being a hard non-flexible plate having three or more radiating points with one or more sharp edges in the shape of a polygon, trefoil, cross, star, diamond or other geometrical shape, and any similar instrument or device.\nManrikigusari/Kusari (fighting chain)\n26. These are defined as any instrument or device commonly known as \"manrikigusari\" or \"kusari\", being hexagonal or other geometrically shaped hard weights or hand grips linked by a length or lengths of rope, cord, wire or chain, and any similar instrument or device.\nBladed finger ring\n27. Any finger ring that has one or more blades or sharp protrusions and that are capable of being projected from the surface of the ring.\nMany rings may include decorative bumps or edges in their design. It is important to distinguish these from blades or spikes that are clearly designed and intended to function as weapons.\nNote: Some ring weapons that do not meet the definition of bladed finger ring may still be prohibited if they meet the definition of push dagger (para. 31) or brass knuckle (para. 43).\nDevice with incapacitating electric charge\n28. This category includes any device that is designed to be capable of injuring, immobilizing or incapacitating a person or an animal by discharging an electrical charge produced by means of the amplification or accumulation of the electrical current generated by a battery, where the device is designed or altered so that the electrical charge may be discharged when the device is of a length of less than 480 mm, and any similar device. Examples of these are stun guns, stun flashlights, zap canes, stun batons or other types of electric-shock devices.\nNote: Some devices greater than 480mm in length may be considered prohibited as \"similar devices\".\nNote: An item capable of discharging a dart or other object carrying an electrical current or substance, including the firearm of the design commonly known as the Taser Public Defender and any variant or modified version of it, may meet the definition of a prohibited firearm.\nCross-bows\n29. A cross-bow is a device with a bow and a bowstring mounted on a stock that is designed to propel an arrow, bolt, quarrel, or any similar projectile on a trajectory guided by a barrel or groove and that is capable of causing serious bodily injury or death to a person. The following types of cross-bows are considered to be prohibited weapons:\n- (a) cross-bow for one-handed use : designed or altered to be aimed and fired by the action of one hand, whether or not it has been redesigned or subsequently altered to be aimed and fired by the action of both hands\n- (b) cross-bow 500mm or shorter : having a length not exceeding 500 mm including the stirrup\n\"Constant Companion\" (belt buckle knife)\n30. The device known as the \"Constant Companion\", being a belt containing a blade capable of being withdrawn from the belt, with the buckle of the belt forming a handle for the blade, and any similar device.\nPush-dagger\n31. Any knife commonly known as a \"push dagger\" that is designed in such a fashion that the handle is placed perpendicular to the main cutting edge of the blade (or blades) and any other similar device other than the indigenous \"ulu\" knife. Some decorative or fantasy knives such as the \" Kit Rae Fang of Baelin \" knives may be considered push-daggers .\nDevice shorter than 30 cm with concealed knife blade (e.g., knife comb)\n32. Any device having a length of less than 30 cm and resembling an innocuous object but designed to conceal a knife or blade, including, but not limited to, the device commonly known as the \"knife comb\", being a comb with the handle of the comb forming a handle for the knife, and any similar device. An innocuous object, for the purposes of TI 9898.00.00, is defined as an item that a reasonable person would usually perceive to be harmless, and thus would be surprised to find a weapon or sharp blade concealed within it. In addition to the \"knife-comb\" , other examples of weapons concealed in innocuous objects include penknives, lipstick knives and certain types of necklace knives. Knives contained in credit card-sized cases clearly resembling real credit cards and designed as weapons will also be considered prohibited weapons.\n33. The following generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00 (therefore, are admissible). The misuse of these weapons may nonetheless be punishable under other laws:\n- (a) Sword canes/umbrella daggers more than 30 cm in length : These are swords contained in canes, frequently where the handle of the cane also serves as a handle for the sword which is sheathed inside the cane's/umbrella's shaft\n- (b) Multi-tools/card tools : These are typically credit card-sized plastic cases that contain a number of small functional items such as scissors, a compass, tweezers, etc. These tools will almost always include a small blade or knife that is concealed by the plastic case. They are not designed as weapons but as functional tools\nSpiked wristband\n34. A spiked wristband is a wristband to which a spike or blade is affixed, and any similar device. There are a number of variations on spiked wristbands. In order for a wristband to fall under the prohibited weapon definition, it must first be established that the wristband is in fact a weapon.\n35. Wristbands made from a sturdy or thick material with sharp spikes protruding from the band are considered prohibited weapons.\n36. The following goods generally do not meet the definition of a prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) wristbands made of a weak material may not be effective as weapons\n- (b) wristbands with dull 'studs' may not be effective as weapons\n- (c) spiked necklaces, ankle bracelets, belts, boots, spiked gloves and gauntlets or any other item of jewellery or clothing to which spikes are affixed\nBlowgun (Yaqua blowgun)\n37. The device commonly known as a \"Yaqua Blowgun\", being a tube or pipe designed for the purpose of shooting arrows or darts by the breath, and any similar device. Blowguns are hollow tubes typically made of wood or plastic with an opening at each end. Darts or arrows are placed in one end, and forced out the other end using the force of the operator's breath. The darts used may be made of metal, plastic or wood, and can occasionally be made with poison tips.\nKiyoga Baton/Steel Cobra\n38. The device commonly known as a \"Kiyoga Baton\" or \"Steel Cobra\" and any similar device consisting of a manually triggered telescoping spring loaded steel whip terminated in a heavy calibre striking tip.\n39. There are two main types of prohibited telescoping/ expandable batons: spring batons and spring-loaded rigid batons.\n40. A spring baton consists of a solid handle, one or more coiled spring body sections, and a solid striking tip or ball at the end furthest from the handle. It is flexible at one or more points and is extended by centrifugal force.\n41. A spring-loaded rigid baton consists of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton has a button or other trigger that releases a spring, which in turn extends the baton automatically. The baton is rigid when extended.\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) Centrifugal rigid batons : A baton consisting of a solid handle, one or more solid body sections, and a solid striking tip or ball at the end furthest from the handle. This type of baton usually has no spring or other automatic mechanism, and is deployed through centrifugal force only. It is rigid when extended\n- (b) Collapsible batons (telescopic batons, police-style batons): Batons consisting of sections of different diameter metal or other tubing that nestle inside one another when closed, and through a flick of the wrist extend outwards into a baton, with each section lodging securely inside the adjoining one; no spring is found in the instrument or device\n- (c) Slapjack/blackjack/slappers : A sealed pouch (sometimes leather), beavertail or hourglass shaped, containing weights (e.g., lead)\nMorning star\n42. The device commonly known as a \"Morning Star\" and any similar device consisting of one or more balls of metal or other heavy material studded with spikes and connected to a handle by a length of chain, rope or other flexible material.\nBrass knuckles\n43. The device known as brass knuckles and any similar device consisting of a band of metal with one or more finger holes designed to fit over the fingers of the hand. Generally, the outer edges of the brass knuckle will be undulated in order to deliver the kinetic force of a punch through a smaller and harder contact area. Brass knuckles can be made of any type of metal . Typically, but not exclusively, brass knuckles are made with four finger holes, though there are many variations. An example of such a variation would be \"half knuckles\", that is, a band of metal with only two finger holes.\n44. Brass knuckles can be combined with other weapons such as knives. These \"brass knuckles knives\" consist of two parts: a knife blade, and brass knuckles integrated into the handle. The blade part does not generally possess characteristics that would make it fall under the definition of prohibited weapon. Rather, it is the brass knuckles handle that will usually determine the knife's classification as a prohibited weapon. In order for the knife to be prohibited, the brass knuckles part of the knife must meet the definition of \"brass knuckles\" in the regulations. Therefore, to classify a \"brass knuckles knife\" as prohibited:\n- (a) the handle must be a weapon\n- (b) that weapon must meet the definition of brass knuckles. It is not sufficient for the blade portion of the knife to be designed as a weapon\nException: The following goods generally do not meet the definition of prohibited weapon, and thus do not fall under TI 9898.00.00. Their misuse may nonetheless be punishable under other laws:\n- (a) plastic knuckles do not fall within the definition of \"brass knuckle\"\n- (b) D-guard knives (knives with a hand-guard in the form of a \"D\")\nRestricted weapons\n45. A restricted weapon is any weapon, other than a firearm, that is prescribed to be a restricted weapon. Currently, there are no devices that are prescribed in regulations to be restricted weapons.\nProhibited devices\nGeneral\n46. A prohibited device is:\n- (a) any component or part of a weapon, or any accessory for use with a weapon that is prescribed to be a prohibited device: any device designed for the purpose of discharging cartridges in rapid succession, (e.g., bump stocks) the upper receivers of M16, AR-10, AR-15 and M4 pattern firearms any rifle, shotgun or carbine any stock of the type known as the \"bull pup\" design\n- (b) a handgun barrel that is equal to or less than 105 mm (approximately 4.1 inches) in length, but does not include any such handgun barrel that is prescribed where the handgun barrel is used in international sporting competitions governed by the rules of the International Shooting Sport Federation\n- (c) a device or contrivance designed or intended to muffle or stop the sound or report of a firearm, such as silencers (please note that some silencers attached to airsoft guns may also be deemed prohibited devices if they can be used in real firearms)\n- (d) large-capacity cartridge magazines prescribed by regulation\n- (e) a replica firearm\nNote: The RCMP has determined that devices with certain characteristics being imported as \"solvent traps\" or \"fuel filters\" are considered firearm silencers/suppressors. These are prohibited from entering into Canada as per paragraph 46(c) above. Refer to the RCMP bulletin on Solvent Traps for further information.\nReplica firearms\n47. \"Replica firearm\" is defined as any device that is designed or intended to exactly resemble, or to resemble with near precision, a firearm, that is designed or adapted to discharge a shot, bullet or other projectile at a muzzle velocity exceeding 152.4m per second and at a muzzle energy exceeding 5.7 Joules (i.e. regulated firearm), and that itself is not a firearm, but does not include any such device that is designed or intended to exactly resemble, or to resemble with near precision, an antique firearm.\n48. For a device to be a replica firearm it must meet all three requirements:\n- (a) it cannot be a firearm, meaning it is not capable of discharging a projectile with sufficient energy to cause serious bodily injury or death to a person. If the device is a firearm, then by definition it cannot be a replica firearm (and vice versa)\n- (b) it must resemble exactly, or with near precision, a real existing firearm of an identifiable make and model that is or would be classified as non-restricted, restricted, or prohibited. With respect to visual examination, note that the maximum observing distance is one at which the equivalent make and model of the firearm can be identified. This distance will vary from one firearm make to the next. For example: A Luger pistol has a very distinctive silhouette as compared to other makes and is therefore more readily identified from further away. The examination of the object is something more than casual, but less than detailed. The device does not need to be so close that markings are identifiable\n- (c) it cannot be designed or intended to exactly resemble, or to resemble with near precision, an antique firearm (Refer to paragraph 4(a) of this memorandum)\n49. In addition, there are other material considerations that must be considered when examining a device suspected of being a replica firearm. Amongst them:\n- (a) scale and size\n- (b) shape (whether all major parts from the original firearm are reproduced – even if they do not move)\n50. The following are additional inferences that could be made to suggest a device to be considered a replica firearm. They are not in themselves necessary considerations for a replica firearm determination:\n- (a) weight (whether it does feel realistic in weight or whether it is considered \"too light\")\n- (b) fabrication materials (whether it is fabricated in metal, plastic or any other type of casting). For example: some handguns (e.g., GLOCK pistols) are polymer-framed and/or use other non-metallic composites\n- (c) whether the parts move or are in a \"functioning state\" (e.g., slides moving back and forth, cylinder rotating in a model revolver)\n- (d) colour (e.g., orange tip, pink or blue colours, translucency). Regulated firearms can come in designer colours and/or with painted tips and may even be partially or completely translucent\n51. The following are examples of devices that may be considered replica firearms (however, each device must always be assessed on a case-by-case basis and taking into account all the above-mentioned criteria):\n- (a) Toy guns and starter pistols (blank guns) do not generally qualify as firearms. However, some toy or model guns and starter pistols may be designed with very realistic mechanisms or appearances (e.g., colour, size, scale, translucency) and resembling a regulated make and model of a firearm. In such cases, they may be considered replica firearms even if they are made of plastic, die cast zinc, or other material\n- (b) Airsoft guns and certain types of paintball guns or markers may qualify as a replica firearm, if the muzzle velocity and muzzle energy of the projectile are below the threshold necessary to cause serious bodily harm, and their external features are clearly designed to resemble a specific and readily identifiable make and model of a regulated firearm. For example, to be considered a firearm, within the meaning of section 2 of the CCC , an airsoft gun, firing a .20g 6mm plastic pellet, must have a muzzle velocity in excess of 111.6 meters per second (366 feet per second)\n- Note: In order to determine the velocity of a fully assembled airsoft, the CBSA will only accept manufacturer specifications printed in the instruction manual and/or packaging, or documents provided by the manufacturer stating the airsoft muzzle velocity has been permanently changed from that indicated on the packaging. Additionally, when an airsoft replicates a real firearm and a range in muzzle velocity is provided, which crosses over two classifications, the CBSA will use the highest number quoted by the manufacturer to determine its classification. In other words, when a manufacturer provides a range in fps, such as 350 fps – 390 fps, the item will be classified using 390 fps. In this case it would qualify as a firearm and therefore be admissible, as it falls within the unregulated category. A disassembled airsoft gun (or just a frame or receiver) that is imported without manufacturer specifications is considered to have a muzzle velocity of 0 fps and may therefore be deemed a replica firearm if it resembles the receiver of a regulated firearm.\n- Exception: The following goods generally do not meet the definition of prohibited device, and thus do not fall under TI 9898.00.00 although their misuse may nonetheless be punishable under other laws: (i) an air gun or BB /pellet gun that resembles a real make and model of a firearm may not be a replica firearm if it is an \"unregulated\" firearm (Refer to \"Unregulated\" firearms) (ii) a disabled or deactivated firearm is not a replica firearm as it was originally intended to be a firearm, and not simply to resemble one\n52. With the exception of replica frames and receivers, most parts intended for replica firearms will generally be admissible, subject to other customs requirements such as payment of duties and taxes.\nMagazines\n53. A magazine is a device or container from which ammunition may be fed into the firing chamber of a firearm. This can be an internal or external component of the firearm. For CBSA purposes, any box, body or case of a disassembled magazine will be deemed a magazine, even if at the time of examination it does not contain a follower, spring or floor plate.\nNote: In accordance with the Firearms Act section 37, cartridge magazines (other than prohibited) may be imported by an individual only if, at the time of importation, the individual holds a valid licence and produces that licence to a customs officer. Non-residents who do not have a PAL will need to complete an NRFD .\n54. Section 84(1) of the Criminal Code states that certain cartridge magazines are prescribed by regulations to be prohibited devices. For a detailed list of cartridge magazines that are prescribed to be prohibited devices, see Part 4, Section 3, subsection (1) of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\n55. Cartridge magazines are generally limited to five rounds for centre-fire automatic or semi-automatic rifles or shotguns and ten rounds for semi-automatic handguns with certain exemptions for rare and valuable magazines. Additional information can be found in Maximum Permitted Magazine Capacity from the CFP website.\nAlteration or modification of a magazine\n56. A prescribed cartridge magazine that has been altered or re-manufactured so that it is not capable of containing more than five or ten cartridges, as the case may be, of the type for which it was originally designed is not a prohibited device as prescribed by that provision if the modification to the magazine cannot be easily removed and the magazine cannot be easily further altered so that it is capable of containing more than five or ten cartridges, as the case may be.\n57. For the purposes of the above, altering or re-manufacturing a cartridge magazine includes:\n- (a) the indentation of its casing by forging, casting, swaging or impressing\n- (b) in the case of a cartridge magazine with a steel or aluminum casing, the insertion and attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or aluminum, as the case may be, or of a similar material, to the inner surface of its casing by welding, brazing or any other similar method\n- (c) in the case of a cartridge magazine with a casing made of a material other than steel or aluminum, the attachment of a plug, sleeve, rod, pin, flange or similar device, made of steel or of a material similar to that of the magazine casing, to the inner surface of its casing by welding, brazing or any other similar method or by applying a permanent adhesive substance, such as cement, epoxy or other glue\n58. This is not necessarily an all-exhaustive list and therefore not the only acceptable methods of converting magazines to five or fewer shots capacity for rifles/shotguns or ten or less for handguns.\nInsertion of a rivet\n59. The permanent installation of a rivet (which is considered to be sufficiently permanent if it requires a tool to remove) through the casing of the magazine to prevent the magazine follower from moving past the rivet, and therefore not permitting the insertion of more than five/ten rounds of ammunition into the magazine is considered an acceptable form of modification. If properly tooled and/or modified in a workmanlike manner, the insertion of a \"pop\" rivet can be an acceptable way of limiting an otherwise overcapacity magazine. A proper rivet is similar to a \"pin\" to satisfy the requirements of Part 4, Section 5 of the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted concerning the limits of magazine size, and therefore will be accepted for CBSA purposes.\n60. In order for the rivet to be acceptable, it should generally:\n- (a) be substantial in nature and of substantial strength, it would require the use of a tool to remove it and not be removable by hand\n- (b) fit tightly and not be loose\n- (c) securely block the follower from going down and actually limit the magazine to legal capacity\n- (d) not be readily removable (i.e., does not fall out when the magazine is handled or operated repeatedly)\n61. All additions or modifications to the magazine must be completed prior to its importation into Canada.\nAmmunition\nGeneral\n62. Individuals may not import prohibited ammunition. A firearms licence is required for the importation by an individual of ammunition that is not prohibited ammunition. Non-residents who do not have a PAL will need to complete an NRFD to import ammunition other than prohibited ammunition.\nNote: The following information regarding ammunition has been compiled for ease of reference. Please refer to Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information .\n63. Ammunition means a cartridge containing a projectile designed to be discharged from a firearm and, without restricting the generality of the foregoing, includes a caseless cartridge and a shot shell. The importation of certain types of ammunition is prohibited (Refer to \"Prohibited Ammunition\" below).\n64. Restrictions on the importation of hollow point handgun ammunition no longer apply. Hollow point ammunition for all types of firearms is now admissible.\nProhibited ammunition\n65. Prohibited ammunition refers to any ammunition, round, cartridge, or projectile of any kind, that is prescribed to be prohibited in the Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted .\nCurrently, there are four types of prohibited ammunition:\n- (a) any cartridge that is capable of being discharged from a commonly available semi-automatic handgun or revolver and that is manufactured or assembled with a projectile that is designed, manufactured, or altered so as to be capable of penetrating body armour , including KTW , THV and 5.7 x 28 mm P-90 cartridges (the latter applies only to Military SS .90 and SS .190 types of cartridges)\n- (b) any projectile that is designed, manufactured, or altered to ignite on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (c) any projectile that is designed, manufactured, or altered to explode on impact , where the projectile is designed for use in or in conjunction with a cartridge and does not exceed 15 mm in diameter\n- (d) any cartridge that is capable of being discharged from a shotgun and that contains projectiles known as \" fléchettes \" or any similar projectiles. Fléchettes are small, fin-stabilized darts or arrows\n66. Any other projectile for ammunition that does not meet the prohibition criteria of paragraphs (b) and (c) above does not require an import permit from GAC .\nNote: Other provisions of the Explosives Act may regulate any other type of ammunition not listed above. Please refer to Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nOther military goods\n67. Other military goods include both goods specifically designed or subsequently modified for military use, such as large calibre armaments, grenade and rocket launchers, high explosive engines or any other war machine. Military goods are listed in the \" Import Control List \" and the \" Export Control List \" under the EIPA .\nImport and export procedures\nImportation\n68. In accordance with Bill C-21, an import permit issued by Global Affairs Canada (GAC) is required for the importation of newly acquired restricted handguns. The importation of other types of non-restricted and restricted firearms is currently exempt from the import permit requirements under the EIPA .\n69. In order to bring a firearm into Canada, the foreign country from where the firearm is being exported may require an International Import Certificate ( IIC ) from GAC . An IIC is an end-use document that formally recognizes that the Government of Canada is aware of, and has no immediate objections to, the proposed import of specific goods to Canada by the stated importer, for the stated end-use and end-user . The IIC is issued to Canadian applicants, who in turn provide a copy to their foreign supplier(s), who use the IIC to obtain a foreign export permit.\n70. Both residents and non-residents must be at least 18 years old to import any firearm. Holders of a Minor's Licence cannot import firearms by themselves.\n71. All importations must conform to the safe transportation requirements, please see the section on transportation below for more information.\n72. Licences, permits and authorizations, must be in their original form. Reproductions and/or photocopies of these documents will not be accepted. The only exception is in the case of registration certificates, where a copy is acceptable.\n73. Please note that foreign \"concealed carry authorization and/or permits\" do not permit their holders to carry concealed firearms or weapons into or through Canada.\n74. Appendix B contains a simplified table of import document requirements for all types of importers included below.\nImportation of firearms\n75. Licensing and ATT\n- The ATT is a condition of a PAL for certain situations, notably transportation of restricted firearms and/or prohibited firearms to a port of entry/exit, for the purpose of importation and exportation (residents only)\n- A paper ATT will be required at the time of importation, for restricted and prohibited firearms, moving to and from a Canadian port of entry for individuals who hold a valid firearms licence\n- Non-residents must provide a paper ATT to import restricted firearms\n76. Those residents who arrive in Canada that have not acquired a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\nNon-restricted firearms\nPersonal importations by residents - re-importation of firearms\n77. Residents may re-import non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing possession of that class of firearm.\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is recommended to show that it has not been purchased outside of Canada. The BSF407 form may also be used for firearms that were purchased outside of Canada and previously imported into Canada.\nPersonal importation by residents of newly acquired firearms\n78. Residents may import newly acquired non-restricted firearms into Canada or may move them in transit through Canada if they present a valid PAL authorizing the possession of a non-restricted firearm.\n79. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a non-restricted firearm.\nNote: Quebec Residents: For information purposes only: The Firearms Registration Act came into force on January 29, 2018 in the province of Quebec. All Quebec residents who own non-restricted firearms must register these firearms. The owners of non-restricted firearms are responsible for registering such firearms with the Service d'immatriculation des armes à feu ( SIAF ) du Québec, even if the firearms were already registered in the former Canadian Firearms Registry . The CBSA will not require presentation of Quebec non-restricted registration certificates upon entry into Canada.\nPersonal importations by settlers, temporary or former residents\n80. Settlers, temporary or former residents may import non-restricted firearms as part of their effects if they present a valid PAL authorizing possession of that class of firearm.\n81. If the settler, temporary or former resident does not have a licence for the non-restricted firearm, they may:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a Non-resident Firearm Declaration Continuation Sheet ( RCMP 5590)\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer. The form will be valid for 60 days and allow the individual time to apply for a licence\nPersonal importations by non-residents\n82. Unlike Canadian residents, non-residents importing non-restricted firearms will always need to have a valid purpose for importing. Valid purposes can include (but are not limited to) the following:\n- (a) hunting during the applicable hunting season\n- (b) use in competitions\n- (c) repair\n- (d) in transit movement (i.e., moving in the most direct route possible from point A to point B, through Canada)\n- (e) protection against wildlife in remote areas\n83. A Border Services Officer must be satisfied that the circumstances warrant the firearm being imported. Non-residents who are proceeding to a Canadian national park should be advised that many national parks do not allow firearms . In addition, non-residents under 18 years of age are not permitted to transfer their firearm to an adult to ensure its importation. Please note that only non-restricted firearms can be used for hunting purposes and protection against wildlife in remote areas. Use of firearms for personal protection or protection of property is not deemed a valid purpose to import firearms into Canada.\nNon-resident with a Canadian firearms licence\n84. Non-residents may import non-restricted firearms into Canada or may move them in transit through Canada if they:\n- (a) have a valid purpose for importing the firearms\n- (b) have a valid PAL authorizing possession of that class of firearm\nNon-resident without a Canadian firearms licence\n85. If the non-resident does not have a licence, they must:\n- (a) have a valid purpose for importing the firearm(s)\n- (b) complete a NRFD form RCMP 5589 and, if applicable, a Non-resident Firearm RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the NRFD confirmed by the Border Services Officer\n86. Once confirmed, the NRFD acts as a temporary licence for the non-resident for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same non-restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD , but no additional fee is payable.\nNote: In certain situations, such as a trip cancellation, a non-resident may request a refund. NRFD refund requests must be mailed to the following address:\nCanadian Firearms Program Royal Canadian Mounted Police Headquarters 73 Leiken Dr. Ottawa, Ontario K1A 0R2\nTo be considered for approval, refund requests must include all of the following items:\n- (a) a legible copy (photocopies acceptable) of your NRFD Form RCMP 5589\n- (b) a legible copy of the general receipt that is issued when the NRFD is completed\n- (c) specific details to warrant the request\n- (d) if the original NRFD was paid with a credit card, a credit card number and expiry date relating to the original payment must be provided with the refund request\n- (e) the mailing address for the refund\nNote: Refunds are not processed by the CBSA .\nRestricted firearms\nPersonal importations by residents – re-importation of firearms\n87. Re-importation of firearms – Residents may re-import restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n88. If the resident does not present all of the documents listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407 Identification of Articles for Temporary Exportation form listing the firearm is not sufficient documentation for re-importation.\nPersonal importation by residents – newly acquired firearms\n89. Residents may import newly acquired restricted firearms into Canada or may move them in transit through Canada if they present:\n- (a) a valid PAL authorizing the possession of a restricted firearm\n- (b) a valid registration certificate for the firearm. The resident should arrange with the CFP to have the firearm registered prior to arriving at the CBSA port office\n- (c) a valid ATT\n- (d) a GAC import permit is required for newly acquired restricted handguns only\n90. If the resident does not have a registration certificate for the restricted firearm they wish to import, they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt while the resident satisfies the outstanding documentation requirements. The resident should be advised to complete an Application to Register Firearms (for Individuals) ( RCMP 5624, available on the CFP Web site) in order to receive a registration certificate. The resident may contact the CFP at 1-800-731-4000 for additional information. Residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage charges may apply in such circumstances.\n91. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n92. Those residents who arrive in Canada without a PAL who are attempting to import a newly acquired firearm do not have the option of having the firearm held by CBSA . No 14 day holding period will be granted. The importer may choose to abandon the goods to the Crown, or to export the firearm.\n93. It is not necessary for Canadian residents to demonstrate a valid purpose in order to import a restricted firearm.\n94. Form B15, Casual Goods Accounting Document must show the PAL and provide a complete description of the firearm, including make, model, and serial number.\nPersonal importations by settlers, temporary or former residents\n95. Settlers, temporary or former residents may import restricted firearms as part of their effects if they present:\n- (a) a valid PAL authorizing possession of that class of firearm\n- (b) a valid registration certificate for the firearm\n- (c) a valid ATT\n96. If the settler, temporary or former resident does not have a licence, registration certificate or ATT for the restricted firearm(s), they may:\n- (a) obtain an ATT from the CFO of the province in which they present themselves or where they are to reside\n- (b) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (c) pay the confirmation fee\n- (d) have the form confirmed for 60 days by the Border Services Officer\n97. If the settler, former or temporary resident arrives outside of CFP business hours (i.e., 9 am-5 pm Monday to Friday), the settler, former or temporary resident is to be advised to complete the NRFD and pay the confirmation fee. The CBSA may then hold the firearm for 14 days on a BSF241 form while the settler, former or temporary resident obtains an ATT . If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. The settler, former or temporary resident may contact the CFP at 1-800-731-4000 for additional information. Settlers, former or temporary residents must make bona fide efforts to obtain the ATT as quickly as possible. Storage and transportation charges may apply in such circumstances. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n98. Once the ATT has been obtained the firearm(s) may be shipped to the settler, former or temporary resident by using the most secure means of transmission offered by Canada Post that includes the requirement to obtain a signature on delivery, with the white copy of the confirmed NRFD and a copy of the ATT .\nPersonal importations by non-residents – Licensed\n99. Non-residents may import restricted firearms into Canada or may move them in transit through Canada if they have:\n- (a) a valid purpose for importing the firearms\n- (b) a valid PAL authorizing possession of that class of firearm\n- (c) a valid registration certificate for the firearm\n- (d) a valid ATT\n100. If the non-resident does not have all of the documentation listed above for the restricted firearm(s) they wish to import, they must:\n- (a) complete a NRFD / RCMP 5589 and, if applicable, a RCMP 5590\n- (b) pay the confirmation fee\n- (c) have the form confirmed by the border services officer for either: the length of the ATT ; or, 60 days, whichever is shorter\n- Once confirmed, in this case, the NRFD / RCMP 5589 acts as a temporary registration for the firearm(s) listed.\nNote: The confirmation fee is valid for 60 days from the date of payment and covers all firearms on the declaration. On any subsequent importation within the 60 day period of the same restricted firearm(s), the border services officer will match the firearm(s) to the original NRFD and check the validity of the ATT , but no additional fee is payable. If the non-resident does not have the ATT , CBSA may hold the firearm for 14 days while the non-resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Non-residents must make bona fide efforts to obtain the missing documentation as quickly as possible. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nProhibited firearms\nPersonal importations by residents re-importation of firearms\n101. Residents and former residents are only permitted to import a prohibited firearm if it was previously exported on a temporary basis.\nThey must meet the following requirements:\n- (a) they properly exported the firearm(s) (i.e., presented a temporary export permit to the CBSA upon exportation)\n- (b) present a valid import permit from GAC for that firearm\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present a valid ATT\n102. If the resident does not meet all the requirements listed above they have the option of exporting or abandoning the firearm, or of having it held by the CBSA . The CBSA may hold the firearm for 14 days on a BSF241, Non-monetary General Receipt form while the resident satisfies the outstanding documentation requirements. If, after 14 days the resident is unable to satisfy the outstanding documentation requirements, the firearm will become forfeit and the port is authorized to dispose of the firearm(s) by approved means. Storage and transportation charges may apply. Within this time, the importer will be able to:\n- (a) export the firearm under CBSA supervision\n- (b) abandon the firearm to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\nNote: A BSF407, Identification of Articles for Temporary Exportation form, listing the firearm, is not sufficient documentation for re-importation .\nPersonal importation by residents – newly acquired firearms\n103. Residents may not import newly acquired prohibited firearms into Canada or move them in transit through Canada.\nPersonal importations by non-residents\n104. Non-residents may not import prohibited firearms. This includes movements in transit through Canada.\nPersonal importations by settlers and temporary residents\n105. Settlers and temporary residents may not import prohibited firearms as part of their effects.\nPersonal importations by former residents\n106. Former residents may import prohibited firearms as part of their effects if they:\n- (a) have been in continuous legal ownership of the firearm(s) since they left Canada\n- (b) properly exported the firearm(s) (i.e., presented a temporary export permit from GAC to the CBSA upon exportation)\n- (c) present a valid PAL authorizing possession of that class of firearm\n- (d) present a valid registration certificate for the firearm\n- (e) present an import permit for the firearm(s)\n- (f) present a valid ATT from the CFO of the province in which they present themselves or where they are to reside\n107. If the former resident does not meet all the requirements listed above they have the option of either exporting or abandoning the firearm to the CBSA .\n\"Unregulated\" and deactivated firearms (including antique firearms)\n\"Unregulated\" firearms\n108. Residents, non-residents, businesses and public officers may all import \"unregulated\" firearms. No firearms licences, authorizations, permits or registration certificates are required. In the case of antique firearms, they must comply with safe transportation, handling and transportation requirements.\nDeactivated firearms\n109. In the case of a firearm that has been deactivated outside Canada, that firearm will be treated as an \"active firearm\" (one that is not deactivated) until it is in Canada and the Registrar of Firearms confirms the deactivation status. Thus, to import such a firearm, the importer will need a valid licence allowing the importer to import that class of firearm and they will need a registration certificate for the firearm, and in the case of a prohibited firearm, an import permit. Once the Registrar of Firearms has confirmed that the firearm modification meets Canadian deactivation standards, the firearm may be de-registered.\nFirearm Components\n110. For the importation of frames or receivers, the requirements are the same as for the importation of the firearm for which the frame/receiver was designed (see definitions of firearm and receiver). Border services officers will also ensure that the firearm components are not prohibited devices in themselves (see \"Prohibited Devices\").\nNote: Receiver blanks are considered to be regulated firearms if they are manufactured to become regulated firearm receivers. The requirements are the same as for the importation of the firearm for which the receiver blank was designed.\nNote: In accordance with the Firearms Act controlled firearm parts (barrels for firearms, slides for handguns and any other prescribed part) may be imported by an individual only if, at the time of importation, the importer holds a valid licence and produces that licence to a customs officer.\n111. The importation of parts for prohibited firearms is controlled by the EIPA . An import permit may be required for such goods. If a component or part is declared, but the correct authorizations, licences, or permits are not available, then the parts are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms parts may be obtained by contacting GAC .\nPersonal importations by residents and former residents\n112. Residents may re-import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms and may import such parts newly acquired outside of Canada, as long the person presents:\n- (a) a valid PAL authorizing possession of that type of prohibited firearm for which the part is designed\n- (b) an import permit for the component(s) or part(s) and a temporary export permit issued by GAC\nPersonal importations by non-residents, settlers or temporary residents\n113. Non-residents, settlers or temporary residents may not import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms.\nOther modalities for importing firearms\nCommercial (and other types of) importations\nNon-restricted firearms\n114. Businesses may import non-restricted firearms if they have a valid FBL . The licence describes the activities the business may conduct regarding non-restricted firearms (e.g., importation, possession, sale, display, storage). A business might also need a carrier licence if it is engaged in the transportation of firearms and the FBL does not specify transportation of non-restricted firearms (Refer to \"Transportation\" section). Additional information on commercial importations can be found in the CBSA Memorandum D17-1-4: Release of Commercial Goods .\n115. Businesses not carrying on a business in Canada may ship non-restricted firearms in transit through Canada. In this case, no FBL is required.\nNote: Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial government department may import non-restricted firearms, or move them in transit through Canada. Firearms licences, authorizations, permits or registration certificates are not required.\n116. FBLs are only issued to businesses that carry on business, and have a place of business, in Canada. The importer of record must have a FBL in the name of the business, which outlines their permitted activities. Non-resident businesses cannot import regulated goods and cannot provide the FBL of the consignee to import regulated goods into Canada.\nRestricted firearms\n117. The same requirements as for non-restricted firearms also apply to the importation of restricted firearms by businesses and other types of importers (Government, military, police, etc.). Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import restricted firearms.\nNote: Newly acquired restricted handguns require an import permit from GAC .\nProhibited firearms\n118. The same requirements as for restricted and non-restricted firearms also apply to the importation of prohibited firearms by businesses and other types of importers (Government, military, police, etc.). However, Border Services Officers will ensure that, in the case of commercial importations, the FBL indicates the business in question is allowed to import prohibited firearms.\n119. The importation of prohibited firearms is also controlled by the EIPA . An import permit will thus be required for such goods. If a prohibited firearm is declared, but falls within TI 9898.00.00 because the correct authorizations, licences, or permits are not available, then the prohibited firearms are prohibited from entering Canada. More information on the import permit requirements for prohibited firearms may be obtained by contacting GAC .\nFirearm Components\n120. Businesses may import components or parts designed exclusively for use in the manufacture of or assembly into automatic firearms, as long they present:\n- (a) a valid FBL specifically permitting the importation of prohibited firearms\n- (b) an import permit for the component(s) or part(s)\nCANPASS\n121. Under the terms and conditions of the CANPASS Private Air, CANPASS Corporate Air and NEXUS programs, authorization holders may import non-restricted firearms provided they are declared in advance to the CBSA and meet all import and documentation requirements as per above. Restricted and prohibited firearms cannot be imported under the terms and conditions of any CANPASS program or NEXUS.\nForeign law enforcement officers\n122. Section 97 of the Firearms Act provides the Governor in Council and, to a more limited extent, a federal minister with the power to exempt non-residents from the application of any of the provisions of the Firearms Act , or regulations, or certain provisions of the Criminal Code of Canada (including the import requirements under the Customs Act , the Firearms Act , etc.).\n123. Canadian law enforcement agencies may designate or appoint foreign law enforcement officers on official duty as supernumerary or special constables of their force for the duration of their stay in Canada. This is common when foreign law enforcement officers come to Canada for training purposes, tactical or shooting competitions, or joint force operations. When this status is provided to a foreign law enforcement officer, the officer takes on the role of a peace officer for the Canadian agency.\n124. The law enforcement agency must contact an authorizing Canadian agent for supernumerary or special constables to request this status for foreign law enforcement officers. Please refer to Appendix C for authorizing Canadian agents for each province or territory.\n125. Upon arrival at a CBSA port, the officer must produce a duly authorized letter or certificate from the Canadian law enforcement agency indicating:\n- (a) the officer's name\n- (b) destination in Canada\n- (c) date of departure\n- (d) specifics of the firearm\n- (e) under what Canadian agency's authority the firearm is being imported\n126. The letter or certificate permits the foreign enforcement officer to enter Canada with the service firearm only for the time specified on the documentation.\n127. Canadian law enforcement agencies will not grant this status to foreign enforcement officers coming to Canada for parades or ceremonies.\nNote: US bail enforcement agents or fugitive recovery agents (also known as \"bounty hunters\") are not considered law enforcement officers and cannot undertake their activities here, as such institutions do not exist in Canada.\nForeign officials escorting visiting dignitaries\n128. Under very special circumstances, the Commissioner of the RCMP may issue a Certificate of Appointment to named visiting foreign dignitaries and accompanying security officers, appointing them as supernumerary special constables for a specified period. This appointment grants them the power to act as peace officers in Canada, while under the supervision of the RCMP . This appointment provides them with consent to carry their firearm while in active performance of their duties, and the following requirements must be met:\n- (a) notification must be provided to the CBSA at the point of arrival\n- (b) the foreign dignitary or security officer has to be met by the RCMP in the CBSA area\n- (c) the individual must have a copy of the certificate of appointment in his or her possession; or the certificate of appointment must be presented by the RCMP at that time\n- (d) the individual must remain under RCMP direction\n129. In those instances where no such designation is applicable, the RCMP will arrange to meet the entourage and take possession of the firearms and/or weapons where prior notification has been received concerning the visit. Where no notification has been received by the RCMP , the CBSA will follow regular procedures for handling non-restricted , restricted or prohibited firearms and/or weapons imported by non-residents.\nCanadian law enforcement officers\n130. In the case of Canadian law enforcement officers (such as police officers) importing firearms, the firearm in question may be imported only when it is being acquired during the function of that person's duties or employment. The officer must have a letter of authorization from the chief of the agency in question stating that the firearm(s) is being transported directly to the agency involved. If the officer does not possess the necessary documentation proving their status as public officer and the letter of authorization, they must be processed as an individual resident importing firearm(s).\n131. Firearms that are being shipped to a law enforcement agency may be released only to an authorized member of that agency, the importer in question, or a licensed carrier. There must be a separate purchase order or letter of authorization from the agency for each shipment. In addition one of the following requirements must be met before the CBSA can release the goods:\n- (a) If the goods are released to an authorized member of the agency importing the goods, a letter of authorization from the chief of the agency or equivalent must be presented to CBSA identifying the person as an employee of that particular agency and indicating that the firearms are being transported for and being delivered directly to the agency in question\n- (b) If the goods are released directly to the importer acting on behalf of the agency, a copy of a purchase order or a letter of authorization from the agency must be presented to the CBSA\n- (c) If the goods are released to a licensed carrier, a written authorization from the CFO naming the carrier involved and a copy of the purchase order or a letter of authorization from the agency importing the goods must be presented to the CBSA\nArmoured vehicle guards\n132. All armoured vehicle guard employees entering Canada with a firearm will require a Canadian PAL and an approved ATC from the CFO of the provinces/territories they are entering and/or transiting. The firearms must be registered with the armoured vehicle business licence. These conditions are the same whether the employee is a resident or non-resident .\n133. An armoured vehicle business should contact the CFO of each jurisdiction they expect their employees to enter/transit through since each CFO determines the ATC issuing requirements in accordance with the Firearms Act and the Authorizations to Carry Restricted Firearms and Certain Handguns Regulations . ATC requirements can differ across jurisdictions.\nCanadian Armed Forces\n134. The Firearms Act and the EIPA do not apply to the Canadian Armed Forces. However, in order to import firearms and weapons on behalf of another country, the Canadian Armed Forces must obtain import permits from GAC .\n135. The following conditions must be met before the goods are released by the CBSA . There must be a separate purchase order or letter of authorization from a Department of National Defence (DND) commanding officer for each shipment. In addition one of the following requirements must be met before CBSA can release the goods:\n- (a) If the goods are released to a member of the Canadian Armed Forces, a letter of authorization from a DND commanding officer must be presented to the CBSA identifying the person as an employee of the Canadian Armed Forces and indicating that the firearms are being transported for and being delivered directly to the Canadian Armed Forces\n- (b) If the goods are released directly to the importer acting on behalf of the Canadian Armed Forces, a copy of a purchase order or a letter of authorization from a DND commanding officer must be presented to the CBSA indicating that the goods must be delivered directly to the Canadian Armed Forces\n- (c) If the goods are released to a licensed carrier, a copy of the purchase order or a letter of authorization must be presented to the CBSA\n136. In the case of Canadian Armed Forces personnel importing firearms or weapons on their own, the importation must be for official military business and the person in question must present proper travel orders and a letter of authorization from his or her DND commanding officer. The goods must be transported directly to a Canadian Armed Forces premises.\n137. Military personnel of the Canadian Armed Forces returning from overseas missions are not allowed to bring in unlawfully acquired firearms, weapons, or any other similar device for personal purposes, such as war trophies, personal memorabilia, field souvenirs, etc.\nVisiting forces\n138. A member of a visiting armed force must be travelling on official military business with military travel orders and have authorized identification and written authorization to transport from his or her commanding officer stating that the firearm or weapon will be transported directly to the base of the visiting forces member. Persons who cannot substantiate their status as a visiting force must be treated as non-residents and, if they are in possession of a non-restricted or restricted firearm, they will be required to possess all the appropriate documentation ( NRFD , licensing, registration, ATT , etc.).\nSpecial rules regulating the importation of firearms by museums\n139. Museums, like businesses, may import firearms, weapons and other goods regulated under the Firearms Act of the class(es) listed on their FBL .\n140. Museums that import firearms, weapons and other regulated goods must present:\n- (a) their FBL ; and if applicable\n- (b) an import permit\n141. A shipment of firearms and goods that is regulated under the Firearms Act and imported by or on behalf of a museum may only be released by the CBSA to an authorized employee of the museum or to a licensed carrier.\n142. The authorized employee must present to the CBSA the letter signed by the director of the museum identifying the person as an employee of that particular museum.\nImportation of prohibited weapons and prohibited devices\nPersonal importations by residents, non-residents , settlers, temporary and former residents\n143. Residents, non-residents, settlers, temporary and former residents may not import prohibited weapons or devices.\nCommercial importations\n144. Businesses cannot import prohibited weapons or devices, unless the business in question possesses a valid FBL that allows their importation.\n145. For example: a replica firearm, which is a prohibited device under the Criminal Code of Canada, the Firearms Act and TI 9898.00.00, may lawfully be imported into Canada if the importer possesses the required FBL issued by a CFO that indicates that the named business may import prohibited devices for prescribed purposes (e.g., the use of replica firearms as props in the making of a motion picture, television, or theatrical productions). Prohibited weapons and certain prohibited devices (such as replica firearms) do not fall under the \" Import Control List \" of the EIPA . Thus, no import permits from GAC are required to import them (do not confuse the latter with the above-mentioned FBL which is required).\nImportations by public officers\n146. Public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department may import prohibited weapons or devices, or move them in transit through Canada. Their importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed. Public officers or other such individuals cannot import prohibited weapons or devices by mail.\nImportation of ammunition\n147. For comprehensive information on ammunition and explosives permit requirements, see Memorandum D19-6-1 : Import, Export and in Transit Requirements of the Explosives Act and Regulations .\nPersonal importations by residents\n148. Residents may import certain quantities of ammunition. An Explosives Import Permit issued by Natural Resources Canada (NRCan) is not required for the quantities listed below if the ammunition is imported with the person importing it and if it's for private use and not for commercial purposes.\nMaximum allowable quantities of ammunition a person may import for private use Item Explosive Quantity 1 Model rocket motors that have a maximum total impulse of 80 newton-seconds ( NFPA alpha designations A to E, as indicated on the motor or its packaging) 6 2 Avalanche airbag systems 3 3 Small arms cartridges — imported or exported 5 000 4 Small arms cartridges — transported in transit 50 000 5 Percussion caps (primers) for small arms cartridges — imported or exported 5 000 6 Percussion caps (primers) for small arms cartridges — transported in transit 50 000 7 Empty primed small arms cartridge cases — imported or exported 5 000 8 Empty primed small arms cartridge cases — transported in transit 50 000 9 Black powder and hazard category PE 1 black powder substitutes 8 kg, in containers of 500 g or less 10 Smokeless powder and hazard category PE 3 black powder substitutes 8 kg, in containers of 4 kg or less\nNotes:\n- (i) Inert / dummy articles and substances (empty of all explosives) are not regulated under the Explosives Act\n- (ii) Presentation of a Canadian Firearms Licence is necessary to import ammunition\n- (iii) Individuals 18 years of age and over may claim the above exemptions\n- (iv) The word \"and\", is used to denote that an importer, exporter, or person shipping in transit may import, export, ship in transit any or all of the explosives in the table in a single shipment. The word \"and\" does not feature in the Explosive Regulations, 2013 , but is added here for clarification purposes\n- (v) Certain types of ammunition are referred to as being \"caseless\" since they do not have a cartridge. This type of ammunition requires an import, export or in transit permit from NRCan\n- (vi) Only pyrotechnic distress signals and life-saving devices (for example, signals, flares and parachute release devices) that are for the use in the same aircraft, vessel, train or vehicles (already part of its safety equipment) may be imported, exported or shipped in transit without an explosives import permit. If they are imported, exported, shipped in transit for future installation / use in other aircraft, vessel, train or vehicle they will require an explosives import, export, or in transit permit issued by NRCan\n- (vii) Goods for \"commercial purposes\" means commercial goods imported into Canada for sale or any commercial, industrial, occupational, institutional or other like use\n149. An Explosives In Transit Permit, issued by NRCan , is required for all in-transit shipments of ammunition for quantities above those listed in paragraph 148.\nPersonal importations by non-residents\n150. Non-residents may import certain quantities of ammunition. As outlined in Memorandum D2-1-1 : Temporary Importation of Baggage and Conveyances by Non-residents , a non-resident may temporarily import under TI 9803.00.00, duty- and tax- free:\n- (a) 200 rounds of ammunition\n- (b) 1,500 rounds of ammunition, if the ammunition is for his or her own use at a competition under the auspices of a recognized Canadian shooting or rifle association. The non-resident must prove that he or she is attending a competition, and that the competition is at an approved range (this information can be determined if the range is listed in official directories)\n151. Non-residents, who import more than the duty-free allowance of ammunition, as outlined in paragraph 150, but not more than the limits listed in paragraph 148, must pay duty and taxes on the excess amount of ammunition.\n152. Non-residents may import certain quantities of ammunition. An Explosives Importation Permit issued by NRCan is not required for the quantities listed in Paragraph 148 if the ammunition is imported for private use and not for sale.\n153. Non-residents may move ammunition in transit through Canada.\n154. A single shipment may consist of safety cartridges, primers, gunpowder, etc., up to the quantities listed above.\n155. Caps for toy guns may be imported for private use or sale without an Explosives Importation Permit when packed with individual novelties, other than toy guns, and imported in a quantity of not more than 50 per package.\n156. Both residents and non-residents importing ammunition must comply with the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations .\nCommercial and other types of importations\n157. The commercial importation of ammunition requires a single use import permit or an annual import permit from NRCan’s Explosives Regulatory Division. Commercial importations of ammunition that are prohibited by an Order in Council require a single use import permit or an annual import permit from NRCan, a valid FBL and an import permit from GAC .\n158. Businesses importing prohibited ammunition must comply with the Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations .\nImportations by public officers\n159. In the case of public officers acting in the course of their duties, and individuals acting on behalf of and under the authority of a domestic police force, the Canadian Armed Forces, a visiting force, or of a federal or provincial department, may import ammunition or move it in transit through Canada. The importation must be for official business. Firearms licences, authorizations, permits or registration certificates are not required, but proof of official status and approval from the public officer's superior(s) must be confirmed.\nImportation of military goods\n160. An import permit issued under the provisions of the EIPA is required to import certain specified military weapons. Under subsection 8(1) of this Act, Canadian residents or businesses can apply to GAC for an import permit to import goods that are on the Import Control List (generally military hardware and munitions). If such permit is issued, it may specify the quantity and quality of the goods to be imported, who can import them, where, and from whom they can be imported, as well as other terms and conditions. The importer must also be duly registered with the Controlled Goods Directorate of Public Works and Government Services Canada ( PWGSC ) to obtain a permit.\nExportation\n161. Section 95 of the Customs Act requires goods exported from Canada to be reported to the CBSA at any prescribed time and place and in any prescribed manner.\n162. If you export non-restricted or restricted firearms from Canada to the US , you do not have to stop at a CBSA office when you leave the country. However, the United States requires an import permit. The Bureau of Alcohol, Tobacco and Firearms ( ATF ) in the US issues the required import permit. Applicable forms are available on the ATF website at www.atf.gov . All exports of prohibited firearms to the US , must be authorized in advance with an individual export permit issued under the EIPA that must be presented to the CBSA at the time of export.\n163. All shipments of non-restricted, restricted and prohibited firearms destined for export to countries other than the US are subject to export control under the EIPA and require an export permit issued by GAC . Export permits and export declarations (if required) must be presented to the CBSA office at time of export. Prior to exporting these goods, exporters are advised to verify the import requirements with customs officials in the destination country.\n164. Residents may export certain quantities of ammunition. An Explosives Export Permit, issued by NRCan , is not required for the quantities listed in paragraph 148, if the ammunition is exported with the person exporting it and if it is for private use and not for commercial purposes.\n165. In the case of certain prohibited firearms, prohibited devices, components, parts, or ammunition, a company may export them if it has the proper FBL and export permit. An export permit is required to export such goods to the US and most other countries. Before exporting any of these items, individuals and/or companies should check with customs officials in the country to which the goods are exported to verify if these goods are admissible in that country. Additional information on the export of prohibited firearms can be found in the Requirements for exporting prohibited firearms from GAC .\n166. Canada became a State Party to the United Nations Arms Trade Treaty on September 17, 2019 . To ensure full compliance with this Treaty, the EIPA was amended to further strengthen Canada’s export controls. The Minister of Foreign Affairs has issued a General Export Permit ( GEP 47) relating to exports to the US of Arms Trade Treaty items identified in the new Group 9 of the Export Control List ( ECL ) and certain firearms and ammunition referred to in items 2-1 and 2-3 of the following guide, \" A Guide to Canada's Export Controls .\" The objective of GEP 47 is to provide a streamlined permit process for the export of most Arms Trade Treaty items to the US . For more information, refer to Notice to Exporters No. 217 – Export of Arms Trade Treaty Items to the United States .\nNote: For more detailed information on export regulations, please consult the Guide to Canada's Export Controls published by GAC .\n167. Applications for export permits are available from the Export Controls Division, GAC , at the following mailing address:\nExport Controls Division Trade Controls Bureau Global Affairs Canada 125 Sussex Drive Ottawa ON K1A 0G2\nTelephone: 343-203-4331 Fax: 613-996-9933 Email: tie.reception@international.gc.ca Global Affairs Canada\n168. For all registered restricted and prohibited firearms being permanently exported from Canada, it is strongly recommended that the exporter contact the CFP , to update the ownership information in the Canadian Firearms Registry. For more information, contact the CFP or call 1-800-731-4000 .\nForeign requirements for import and export\n169. Importers and exporters are reminded that foreign countries, including the United States, have different legal requirements that apply to the purchase, possession, transportation, importation and exportation of firearms, ammunition, weapons and related items. It is recommended that you contact the appropriate authorities in the country you are visiting, to determine if any requirements apply to your situation.\nTransportation\nTransportation of firearms and weapons by individuals\n170. The following transportation requirements apply to all personal importations and exportations of firearms. The requirements are summarized below. Please consult the Storage, Display, Transportation and Handling of Firearms by Individuals Regulations for further information. The regulations do not apply to public officers. Public officers are:\n- (a) a peace officer\n- (b) a member of the Canadian Forces or of the armed forces of a state other than Canada who is attached or seconded to any of the Canadian Forces\n- (c) an operator of a museum established by the Chief of the Defence Staff or a person employed in any such museum\n- (d) a member of a cadet organization under the control and supervision of the Canadian Forces\n- (e) a person training to become a police officer or a peace officer under the control and supervision of a police force a police academy or similar institution designated by the Attorney General of Canada or the lieutenant governor in council of a province\n- (f) a member of a visiting force, within the meaning of section 2 of the Visiting Forces Act , who is authorized under paragraph 14(a) of that Act to possess and carry explosives, ammunition and firearms\n- (g) a person, or member of a class of persons, employed in the federal public administration or by the government of a province or municipality who is prescribed to be a public officer\n- (h) the Commissioner of Firearms, the Registrar, a chief firearms officer, any firearms officer and any person designated under section 100 of the Firearms Act\n- (i) a person employed by the Bank of Canada or the Royal Canadian Mint who is responsible for the security of its facilities\n- (j) a person employed by any federal agency or body, other than a person employed in the federal public administration, who is responsible for the security of that agency’s or body’s facilities and is prescribed to be a public officer\nTransporting non-restricted or antique firearms\n171. An individual may transport a non-restricted or antique firearm in a vehicle only if the non-restricted or antique firearm is unloaded.\n172. An individual may transport a non-restricted or antique firearm in an unattended vehicle only if the non-restricted or antique firearm is unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the non-restricted or antique firearm must not be visible from outside the vehicle and the vehicle or part of the vehicle that contains the non-restricted/antique firearm must be securely locked.\n173. An individual may transport an antique firearm that is a handgun only if it is in a locked container that is made of an opaque material and is of such strength, construction and nature that it cannot readily be broken open or into or accidentally opened during transportation.\nTransporting restricted or prohibited firearms\n174. An individual may transport a restricted or prohibited firearm in a vehicle only if the firearm is unloaded, rendered inoperable by means of a secure locking device, and in a locked container that cannot be readily broken open or into or accidentally opened during transportation. If the prohibited firearm is an automatic firearm that has a bolt or bolt carrier that is removable, the bolt or bolt carrier must be removed.\n175. If the restricted or prohibited firearm is transported in an unattended vehicle, the firearm must be unloaded and securely locked in the trunk or similar compartment that can be securely locked. If the vehicle is not equipped with a trunk or similar compartment, the container must not be visible from outside the vehicle and the vehicle or part that contains the restricted or prohibited firearm must be securely locked.\nCompliance\n176. Travellers should be made aware of these transportation requirements to ensure that they comply with them. Firearms will not be allowed to enter Canada until proper transportation requirements have been met.\n177. You may obtain more information on the safe transportation of firearms from any Chief Firearms Officer .\nTransportation of firearms, weapons and other regulated goods by businesses\n178. Commercial carriers that transport firearms, prohibited weapons, prohibited devices, and prohibited ammunition must have a carrier licence or a FBL that permits transportation. A carrier licence will specify the class(es) of goods they are permitted to carry. However, a business that imports or exports firearms, weapons and/or other regulated goods on its own behalf does not require a carrier licence, provided the FBL specifies this activity. For example: ABC Ltd., which uses its own transportation company (ABC Trucking) to import and export non-restricted firearms, does not require a carrier licence in addition to its FBL to transport the goods , as long as its firearms business licence specifies that transportation is one of the listed privileges.\n179. A FBL or a carrier licence is not required for foreign based companies that do not carry on business in Canada and that are moving firearms in transit through Canada on an in-transit manifest.\n180. An Explosives In Transit Permit, issued by NRCan , is required for all commercial in-transit shipments of ammunition.\nTransporting non-restricted, restricted firearms and prohibited handguns\n181. A business may transport non-restricted , restricted firearms or prohibited handguns only if the firearm are unloaded and in a container(s) made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation.\n182. If the non-restricted , restricted firearms or prohibited handguns are in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container has to be in that trunk or compartment that must be securely locked.\n183. If the unattended vehicle in which the firearms have been left is not equipped with a trunk or similar compartment that can be securely locked, the vehicle must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited firearms other than prohibited handguns\n184. A business may transport a prohibited firearm, other than a prohibited handgun, only if it is unloaded and in a container:\n- (a) that is made of an opaque material of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n185. If it is an automatic firearm that has a bolt or bolt carrier that can be easily removed, the automatic firearm must be made inoperable by removing the bolt or bolt carrier.\n186. If the prohibited firearm, other than a prohibited handgun, is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment which must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle or the part of the vehicle that contains the container must be securely locked and the container must not be visible from outside the vehicle.\nTransporting prohibited weapons, prohibited devices, and prohibited ammunition\n187. A business may transport a prohibited weapon, prohibited device, or prohibited ammunition only if it is in a container:\n- (a) that is made of an opaque material and is of such strength, construction, and nature that it cannot be readily broken open or into or accidentally opened during transportation\n- (b) that is constructed and sealed so as to prevent it from being opened without breaking the seal or otherwise clearly indicating that it has been opened\n- (c) that is marked with its contents when it is being imported or exported from Canada\n188. If the prohibited weapon, prohibited device, or prohibited ammunition is in an unattended vehicle that is equipped with a trunk or similar compartment that can be securely locked, the container must be in that trunk or compartment and the trunk or compartment must be securely locked. If the unattended vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle, or the part of the vehicle that contains the container, must be securely locked and the container must not be visible from outside the vehicle.\nShipping firearms, weapons or devices by mail\n189. Both individuals and businesses may ship a firearm by mail only if:\n- (a) the firearm is a non-restricted firearm, restricted firearm or prohibited handgun\n- (b) the destination is within Canada\n- (c) the firearm is posted using the most secure means of transmission by post that is offered by Canada Post that includes the requirement to obtain a signature on delivery\n- (d) all other requirements met: (i) under no circumstances can ammunition or a prohibited firearm (other than a handgun) be shipped by mail (ii) \"unregulated\" firearms can be shipped by mail (iii) shipments of firearms and/or weapons that do not comply with established regulations, will be detained by the CBSA (iv) inadmissible firearms that have arrived by post may not be returned to sender or exported from Canada by mail\nGoods Held for Determination\n190. If a declared firearm, weapon or device is determined to be admissible, the detaining office will contact the importer/agent to arrange for the release of the goods. At this time, the importer will be advised of any permit, authorization, and/or certificate requirements.\n191. If a Canadian importer who declares a firearm, weapon or device to the CBSA does not have the appropriate documentation outlined in this Memorandum the item will be held by the CBSA for up to 14 days in the case of weapons and firearms or 40 days in the case of ammunition, cartridge magazines and prescribed firearm parts. Within this time, the importer will be able to:\n- (a) export the firearm, weapon or device under CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain the applicable permits, authorization, or certificates and present them to the CBSA to obtain release of the goods\n192. A non-resident who properly declares a firearm, weapon or device to the CBSA , but does not have the appropriate documentation outlined in this memorandum will be given the opportunity to:\n- (a) export the firearm, weapon or device under the CBSA supervision\n- (b) abandon the firearm, weapon or device to the Crown\n- (c) obtain and present to the CBSA the applicable permits/certificates to obtain release of the goods\n193. If the firearm, weapon or device that has been declared is determined to be prohibited, the CBSA office will notify the importer/agent of the prohibited classification and give the importer the opportunity to:\n- (a) request a re-determination of the tariff classification of the goods. This request must be sent to the Trade Appeals unit and comply with the provisions of section 60 of the Customs Act and the procedures outlined in Memorandum D11-6-7 : Request under Section 60 of the Customs Act for a Re-determination , a further Re-determination or a Review by the President of the Canada Border Services Agency\n- (b) export the firearm, weapon or device\n- (c) abandon the firearm, weapon or device to the Crown\n194. Inadmissible firearms, weapons or devices that are properly declared at the time of importation into Canada can be detained and exported according to sections 101 and 102 of the Customs Act . Goods may be detained under section 101 of the Act to ensure that their entry into Canada complies with all applicable federal laws. Section 102 of the Act provides authority to export such goods in the absence of any other statutory provision. The export of the goods in these circumstances will not result in an offence under the Criminal Code of Canada.\n195. Therefore, where a firearm, weapon, or device is properly reported to a border services officer when imported into Canada according to the Customs Act , but does not meet relevant federal statutory requirements governing its importation, the border services officer may authorize the firearm, weapon, or device to be exported. The item will be held in a secure area for 14 days while the importer makes the necessary arrangements for the goods to be exported under the CBSA supervision. If, after 14 days the resident is unable to satisfy the necessary requirements, the goods will become forfeit and the port is authorized to dispose of the goods by approved means.\nNote: In the case of a prohibited firearm, the exporter should, depending on the circumstances, obtain an export permit from GAC to export the firearm from Canada.\nPenalty information\n196. A false declaration may result in the assessment of penalties and/or seizure action and may result in prosecution.", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Appendix A: Diagram of how to calculate barrel length and describing parts of a firearm", + "part": "", + "division": "", + "heading": "", + "text": "1. For a revolver, the barrel length is the distance from the muzzle of the barrel to the breech end immediately in front of the cylinder.\n2. For other firearms barrel length means the distance from the muzzle of the barrel up to and including the chamber, but not including the length of any component, part, or accessory, including those designed or intended to suppress the muzzle flash or recoil.", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Appendix B: Table of import document requirements", + "part": "", + "division": "", + "heading": "", + "text": "Importer Ammunition, Cartridge Magazines & Firearm Parts Non-restricted Firearm Restricted Firearm Prohibited Firearm Business/museum Not applicable Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import Permit for newly acquired restricted handguns Valid business licence issued under the Firearms Act that allows the importation of this class of firearm. Import permit Carrier Not applicable Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Valid carrier licence that allows the transportation of this class of firearm. Police force/Canadian Armed Forces/Visiting forces General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer General Import Permit No. 60 shown on manifest Letter of authorization from chief of police or commanding officer Resident (previously exported) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Valid PAL Valid registration certificate for the firearm(s) Import permit Authorization to transport Resident (acquired outside of Canada) Valid PAL Valid PAL Valid PAL Valid registration certificate for the firearm(s) Authorization to transport Import Permit for newly acquired restricted handguns Prohibited entry Non-resident (non-licensed) Footnote 1 At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Non-resident Firearm Declaration Confirmation fee At least 18 years of age Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Non-resident (licensed with registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Valid registration certificate for the firearm(s) Authorization to transport required Prohibited entry except for former residents who present: Valid PAL or POL Valid registration certificate for the firearm(s) Import permit Authorization to transport required Non-resident (licensed without registration certificate) Footnote 1 At least 18 years of age Valid PAL At least 18 years of age Valid PAL At least 18 years of age Valid PAL Authorization to transport required Non-resident Firearm Declaration Confirmation fee Prohibited entry Table note Table note Non-residents include settlers, temporary residents, former residents and seasonal residents. Return to footnote 1 referrer", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "Appendix C: Authorizing Canadian agents for supernumerary or special constables", + "part": "", + "division": "", + "heading": "", + "text": "Province/Territory Authorizing Agents Legislative Authority Canada-wide Royal Canadian Mounted Police Royal Canadian Mounted Police Act Newfoundland (a) Royal Canadian Mounted Police (b) Royal Newfoundland Constabulary (a) Royal Canadian Mounted Police Act (b) Royal Newfoundland Constabulary Act Nova Scotia (a) Royal Canadian Mounted Police (b) Attorney General of Nova Scotia (a) Royal Canadian Mounted Police Act (b) Nova Scotia's Police Act New Brunswick Royal Canadian Mounted Police Royal Canadian Mounted Police Act Prince Edward Island (a) Royal Canadian Mounted Police (b) Attorney General of Prince Edward Island (a) Royal Canadian Mounted Police Act (b) Prince Edward Island's Police Act Quebec (a) Minister of Public Safety (b) Mayor of Municipality (a) Quebec's Police Act (b) Quebec's Police Act Ontario (a) Solicitor General of Ontario (b) Commissioner of the Ontario Provincial Police (c) Police Services Board (Chief of Police) (a) Police Services Act (b) Police Services Act (c) Police Services Act Manitoba (a) Royal Canadian Mounted Police (b) Attorney general of Manitoba (a) Royal Canadian Mounted Police Act (b) Provincial Police Act Saskatchewan (a) Royal Canadian Mounted Police (b) Provincial Minister of Justice (a) Royal Canadian Mounted Police Act (b) Saskatchewan's Police Act , Part v Alberta (a) Royal Canadian Mounted Police (b) Solicitor General of Alberta (a) Royal Canadian Mounted Police Act (b) Alberta's Police Act Yukon/Nunavut/ Northwest Territories Royal Canadian Mounted Police Royal Canadian Mounted Police Act British Columbia (a) Royal Canadian Mounted Police (b) Attorney General of British Columbia (c) Chiefs of the following forces: Vancouver; West Vancouver; Abbotsford; Nelson; Saanich; Victoria; Oak Bay; New Westminster; Esquimalt; Delta; Central Saanich; Port Moody (a) Royal Canadian Mounted Police Act (b) British Columbia's Police Act (c) British Columbia's Police Act", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-2-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-2", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "- Government Bill (House of Commons) C-21 (44-1) - Royal Assent - An Act to amend certain Acts and to make certain consequential amendments (firearms) - Parliament of Canada\n- Memorandum D19-6-1: Import, Export and in Transit Requirements of the Explosives Act and Regulations for more information.\nApplicable legislation\n- Authorizations to Carry Restricted Firearms and Certain Handguns Regulations\n- Criminal Code of Canada\n- Customs Act\n- Customs Tariff – Tariff Item 9898.00.00\n- Export and Import Permits Act\n- Explosives Act\n- Explosives Regulations, 2013\n- Firearms Act\n- Pest Control Products Act\n- Regulations Prescribing Antique Firearms\n- Regulations Prescribing Certain Firearms and Other Weapons, Components and Parts of Weapons, Accessories, Cartridge Magazines, Ammunition and Projectiles as Prohibited or Restricted\n- Regulations Prescribing Exclusions From Certain Definitions of the Criminal Code (International Sporting Competition Handguns)\n- Storage of Goods Regulations\n- Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations\n- Storage, Display, Transportation and Handling of Firearms by Individuals Regulations\n- Visiting Forces Act\nSuperseded memoranda D\nD19-13-2 dated January 19, 2022\nIssuing office\nOther Government Department Policy Unit Commercial Analysis, Research and Engagement Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-09-11", + "current_to": "2025-09-11", + "citation": "Memorandum D19-13-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-2-eng.html" + }, + { + "id": "dmemo-D19-13-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-5", + "marginal_note": "Legislation", + "part": "Transportation of Dangerous Goods", + "division": "", + "heading": "", + "text": "- Customs Act – Section 101, Section 102\n- Transportation of Dangerous Goods Act, 1992\n- Transportation of Dangerous Goods Regulations", + "history": "", + "last_amended": "2020-11-06", + "current_to": "2020-11-06", + "citation": "Memorandum D19-13-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html" + }, + { + "id": "dmemo-D19-13-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-5", + "marginal_note": "Guidelines and general information", + "part": "Transportation of Dangerous Goods", + "division": "", + "heading": "", + "text": "Introduction\n1. TC is responsible for administering the Transportation of Dangerous Goods Act, 1992 (hereafter referred to as “the Act”) and the Transportation of Dangerous Goods Regulations (hereafter referred to as “the Regulations”), which ensure the safe transportation of dangerous goods. The CBSA ’s role under the Act and Regulations include the verification of shipping documents to ensure that required information is provided, as well as determining if the safety marks on the means of containment are present. These marks must be consistent with specific information contained on the shipping document. The information contained in this memorandum relates to CBSA ’s role in the administration of the Act and Regulations.\nTransportation of Dangerous Goods\n2. The purpose of the Transportation of Dangerous Goods Act, 1992 is to establish standards and requirements for the safe transportation of dangerous goods.\n3. The Transportation of Dangerous Goods Regulations requires, among other things, that most shipments of dangerous goods bear the proper safety marks and are accompanied by the proper documentation (refer to the section below titled “Shipping Document Requirements,” as well as the following link for required safety marks according to class).\n4. Dangerous goods, including hazardous wastes, hazardous recyclable material, explosives, and radioactive materials are products that pose a hazard to human health or the environment, and as such, are regulated and require special handling while being transported.\nDangerous Goods\n5. The Transportation of Dangerous Goods Act, 1992 , and the Transportation of Dangerous Goods Regulations regulate the following nine classes of dangerous goods. These nine classes are based on the Recommendations developed by the United Nations Committee of experts on the Transportation of Dangerous Goods. The order in which the nine classes are listed is not indicative of the degree of danger:\n- Class 1 – Explosives (including explosives within the meaning of the Explosives Act )\n- Class 2 – Gases; which includes Flammable Gases (2.1), Non-flammable Gases (2.2), and Toxic Gases (2.3)\n- Class 3 – Flammable Liquids\n- Class 4 – Flammable Solids (4.1); Substances Liable to Spontaneous Combustion (4.2); Substances that on Contact with Water Emit Flammable Gases (Water-reactive Substances) (4.3)\n- Class 5 – Oxidizing Substances and Organic Peroxides\n- Class 6 – Toxic (6.1) and Infectious Substances (6.2)\n- Class 7 – Radioactive Materials (within the meaning of the Nuclear Safety and Control Act , that are radioactive)\n- Class 8 – Corrosives\n- Class 9 – Miscellaneous Products, Substances or Organisms\nHazardous Waste and Hazardous Recyclable Material\n6. Hazardous waste and hazardous recyclable material are substances or material that can pose potential risks to human health and the environment. Examples are residues from industrial operations, manufacturing processing plants and hospitals or obsolete materials such as waste lubricants and pesticides.\n7. Non hazardous waste or recyclable material (e.g. plastics) can be considered hazardous under the Export and Import of Hazardous Waste and Hazardous Recyclable Material Regulations ( EIHWHRMR ) if exported to or transited through a country that defines it hazardous under their national legislation (controls or prohibits its importation). For example, some Southeast Asian countries have recently returned Canadian shipments containing contaminated plastics as these materials are controlled under their national legislation. The EIHWHRMR applies to these materials when they are exported to these countries (e.g. a valid Canadian export permit is required).\n8. Hazardous wastes and hazardous recyclable materials are any solid, liquid, gas, sludge or paste substance that also exhibits certain hazardous characteristics such as being toxic, corrosive or flammable. Due to the dangerous properties of these materials, special recycling and disposal operations must be undertaken at authorized facilities to ensure their environmentally sound management and the continued protection of human health. Simply put:\n- (a) hazardous wastes are hazardous substances or material intended for disposal\n- (b) hazardous recyclable materials are hazardous substances or materials destined for recycling\n9. Of the nine classes of dangerous goods noted above, all except for Classes 1 and 7 are also regulated by the Canadian Environmental Protection Act, 1999 ( CEPA ) administered by Environment and Climate Change Canada . For more information on hazardous wastes, refer to Memorandum D19-7-3 , Export and Import of Hazardous Waste and Hazardous Recyclable Material .\nExplosives\n10. Explosives are defined as any substance that is made, manufactured, or used to produce an explosion or detonation or a pyrotechnic effect, and include gunpowder, propellant powders, blasting agents, dynamite, detonating cord, lead azide, detonators, ammunition of all descriptions, rockets, fireworks, firework compositions, safety flares, and other signals. Explosives are also regulated under the Explosives Act administered by Natural Resources Canada . For more information on explosives, refer to Memorandum D19-6-1 , Import, export and in transit requirements of the Explosives Act and Regulations .\nAtomic Energy “Nuclear Substances”\n11. In accordance with section 2 of the Nuclear Safety and Control Act , “nuclear substances” means uranium, thorium, plutonium, neptunium, deuterium, their respective derivatives and compounds, and any other substances that the Canadian Nuclear Safety Commission ( CNSC ) may by regulation designate as being capable of releasing atomic energy, or as being requisite for the production, use, or application of atomic energy. For more information related to the Nuclear Safety and Control Act and Regulations, refer to Memorandum D19-2-1 , Administration of the Nuclear Safety and Control Act .\nShipping Document Requirements\n12. Part 3 of the Transportation of Dangerous Goods Regulations requires that the proper documentation, which must contain specific information about the dangerous goods, accompany those dangerous goods while being transported. The responsibility to prepare the shipping document lies with the consignor.\n13. The Transportation of Dangerous Goods Regulations does not prescribe a certain form for the shipping document, however, shipments by air, by marine or shipments of hazardous waste and hazardous recyclable material must be accompanied by a shipping document as prescribed by the International Civil Aviation Organization’s ( ICAO ) Technical Instructions ( TI ), the International Maritime Dangerous Goods ( IMDG ) Code, and CEPA , respectively.\n- a. Shipments of dangerous goods by air may use this template: Shipper’s Declaration for Dangerous Goods\n- b. For details on documents that must accompany the shipments of hazardous waste and hazardous recyclable material please refer to Memorandum D19-7-3 , Export and Import of Hazardous Waste and Hazardous Recyclable Material\n14. The information required by Part 3 of the Regulations can be included on Form CI1, Canada Customs Invoice , or its commercial invoice, a bill of lading, or any other document so long as it meets the requirements of Part 3 of the Regulations.\nInformation Requirements on a Shipping Document\n15. Part 3 requires the following information be found on a shipping document:\n- (a) Consignor’s name and address in Canada;\n- (b) Date the shipping document was created;\n- (c) The description of the dangerous goods in the following order: a. UN Number (e.g., UN1230); b. Dangerous goods shipping name (e.g., Methanol); c. Primary class and subsidiary class (e.g., 3(6.1)) d. Compatibility group letter, following the primary class, for explosives; e. The packing group in roman numerals (e.g., I, II or III); f. If applicable, the words \"toxic by inhalation\" or \"toxic – inhalation hazard\" for dangerous goods subject to Special Provision 23 .\n- (d) The quantity in metric measurement (e.g., kg or L) for transport originating in Canada;\n- (e) For Class 1, Explosives, the quantity must be expressed in net explosives quantity ( NEQ ) in kg. For explosives subject to Special Provision 85 or 86 , it must be expressed in number of articles or NEQ .\n- (f) The “24-hour number” of an individual who can provide technical information on the dangerous goods. The Canadian Transport Emergency Centre’s ( CANUTEC ) twenty-four (24) hour emergency telephone number, (613) 996-6666/ 1-888-CAN-UTEC (226-8832) , may be listed provided the consignor is registered with CANUTEC ; and\n- (g) The consignor’s certification.\n- (h) In some cases, you may need to include more information, such as: a. The number of small means of containment (i.e., capacity of 450 L or less) that require labels; b. The technical name of the dangerous goods; c. The statement “not odourized” or “not odorized”; or d. Further information if the means of containment had been fumigated.\n- (i) The Emergency Response Assistance Plan ( ERAP ) number and its telephone number. Note: An ERAP is only required for certain dangerous goods. To learn more about ERAP , please consult Part 7 of the TDG Regulations.\n- (j) The flash point, if the product is a Class 3, Flammable Liquids, and is being transported on a vessel; (e.g., gasoline, diesel, etc.);\n- (k) Special instructions, such as the control and emergency control temperatures of Classes 4.1 and 5.2;\n- (l) The words “marine pollutant” for dangerous goods that are marine pollutants as per Section 2.7 of Part 2 of the Regulations; and\n- (m) For a pesticide that is a marine pollutant transported on a vessel, the name and concentration of the most active substance in the pesticide.\nCBSA ’s Role\n16. When the CBSA processes a declared shipment of dangerous goods, and discovers or suspects non-compliance with the Transportation of Dangerous Goods Act, 1992 , or Regulations (e.g., the information required under the Transportation of Dangerous Goods Regulations does not appear on the shipping document, or the safety marks on the containers/transport units are not consistent with information on the shipping document), the CBSA will take all reasonable measures to ensure that the dangerous goods shipment is detained in the most suitable location possible and contact CANUTEC who will notify the appropriate region for follow up action.\n17. When the CBSA discovers an undeclared/misdeclared shipment of dangerous goods that have been transported into Canada by air, road, rail or ship, it will take all reasonable measures to ensure that the dangerous goods shipment is detained in the most suitable location possible and report to CANUTEC , who will notify the appropriate region for follow up action.\n18. Detained shipments will be held in the most suitable location possible pending direction from CBSA or the appropriate Transport Canada Regional Dangerous Goods Office ( TCRDGO ), or local emergency response agency (e.g., fire department).\nAdditional Information\n19. You can access the Border Information Services ( BIS ) free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access BIS by calling 204-983-3500 or 506-636-5064 (long distance charges will apply). To speak directly to an agent, please call during regular business hours from Monday to Friday (except holidays), 8:00 to 16:00 local time. TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2020-11-06", + "current_to": "2020-11-06", + "citation": "Memorandum D19-13-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html" + }, + { + "id": "dmemo-D19-13-5-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-13-5", + "marginal_note": "References", + "part": "Transportation of Dangerous Goods", + "division": "", + "heading": "", + "text": "Issuing Office: Commercial Programs Policy and Management Division Commercial Programs Directorate Programs Branch Headquarters File: Legislative References: Customs Act Transportation of Dangerous Goods Act, 1992 Canadian Environmental Protection Act,1999 Explosives Act Nuclear Safety and Control Act Transportation of Dangerous Goods Regulations Other references: D19-2-1 , D19-6-1 , D19-7-3 Form CI1 Superseded memorandum D: D19-13-5 dated March 11, 2016", + "history": "", + "last_amended": "2020-11-06", + "current_to": "2020-11-06", + "citation": "Memorandum D19-13-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-13-5-eng.html" + }, + { + "id": "dmemo-D19-14-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-14-1", + "marginal_note": "Legislation", + "part": "Cross-border currency and monetary instruments reporting", + "division": "", + "heading": "", + "text": "Proceeds of Crime (Money Laundering) and Terrorist Financing Act ( PCMLTFA )\nPart 2 - Reporting of currency and monetary instruments\nCross-border currency and monetary instruments reporting regulations Definitions\n1. (1) The following definitions apply in the Act and these Regulations.\n\"courier\" means a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported or exported as mail. ( messager ). \"monetary instruments\" means the following instruments in bearer form or in such other form as title to them passes on delivery, namely, (a) securities, including stocks, bonds, debentures and treasury bills; and (b) negotiable instruments, including bank drafts, cheques, promissory notes, travellers' cheques and money orders, other than warehouse receipts or bills of lading For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. ( effets )\n(2) The following definitions apply in these Regulations.\n\"Act\" means the Proceeds of Crime (Money Laundering) and Terrorist Financing Act . ( Loi ) \"cargo ship\" means a commercial vessel that is engaged in international transportation of shipments of goods other than goods imported or exported as mail. ( navire de charge ) \"commercial passenger conveyance\" means a conveyance that is used to carry passengers who have paid for passage. ( moyen de transport commercial de passagers ) \"conveyance\" means any vehicle, aircraft or water-borne craft, or other contrivance that is used to move persons, goods, currency or monetary instruments. ( moyen de transport ) \"cruise ship\" means a commercial vessel that has sleeping facilities for over 70 persons who are not crew members but does not include a vessel engaged in passenger or cargo ferry service. ( navire de croisière ) \"emergency\" means a medical emergency, fire, flood or other disaster that threatens life, property or the environment. ( urgence ) \"non-commercial passenger conveyance\" means a conveyance that does not have aboard any person who has paid for passage and includes corporate aircraft, private aircraft and marine pleasure craft. ( moyen de transport non commercial de passagers ) \"transfer agent\" means a person or entity appointed by a corporation to maintain records of stock, debenture and bond owners, to cancel and issue certificates and to send out dividend cheques. ( agent de transfert )\nReporting of importations and exportations\nMinimum value of currency or monetary instruments\n2. (1) For the purposes of reporting the importation or exportation of currency or monetary instruments of a certain value under subsection 12(1) of the Act, the prescribed amount is $10,000.\n(2) The prescribed amount is in Canadian dollars or its equivalent in a foreign currency, based on\n- (a) the official conversion rate of the Bank of Canada as published in the Bank of Canada's Daily Memorandum of Exchange Rates that is in effect at the time of importation or exportation; or\n- (b) if no official conversion rate is set out in that publication for that currency, the conversion rate that the person or entity would use for that currency in the normal course of business at the time of the importation or exportation\nGeneral manner of reporting\n3. Subject to subsections 4(3) and (3.1) and section 8, a report with respect to the importation or exportation of currency or monetary instruments shall\n- (a) be made in writing\n- (b) contain the information referred to (i) in Schedule 1, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is not transporting on behalf of an entity or other person (ii) in Schedule 2, in the case of a report made by the person described in paragraph 12(3)(a) of the Act, if that person is transporting on behalf of an entity or other person (iii) in Schedule 2, in the case of a report made by the person or entity described in paragraph 12(3)(b), (c) or (e) of the Act, and (iv) in Schedule 3, in the case of a report made by the person described in paragraph 12(3)(d) of the Act\n- (c) contain a declaration that the statements made in the report are true, accurate and complete; and\n- (d) be signed and dated by the person or entity described in paragraph 12(3)(a), (b), (c), (d) or (e) of the Act, as applicable\nImportation reporting\n4. (1) Subject to subsections (2) to (5) and section 9, a report with respect to currency or monetary instruments transported by a person arriving in Canada shall be submitted without delay by the person at the customs office located at the place of importation or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time.\n(2) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a commercial passenger conveyance who has as their destination another place in Canada at which there is a customs office may be submitted without delay by the person at that customs office or, if it is not open for business at the time of importation, at the nearest customs office that is open for business at that time, on condition that\n- (a) the person does not disembark from the conveyance at the place of arrival in Canada and the currency or monetary instruments are not removed from the conveyance at that place, other than to be transferred under customs control directly to a commercial passenger conveyance for departure to the other place in Canada or directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations ; and\n- (b) if the person and currency or monetary instruments are transferred under customs control directly to a designated holding area, the person does not leave and the currency or monetary instruments are not removed from that area, other than to board or to be loaded on board a commercial passenger conveyance for departure to the other place in Canada\n(3) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance at a customs office where, under the Customs Act, customs reporting may be done by radio or telephone may be submitted by radio or telephone to an officer by that person or the person in charge of the conveyance at that location, on condition that\n- (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act , they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n- (b) on the officer's request, they present themselves and make available for examination the currency or monetary instruments at the time and place specified by the officer\n(3.1) A report with respect to currency or monetary instruments transported by a person arriving in Canada on board a non-commercial passenger conveyance, at a customs office where the person is authorized in accordance with the Presentation of Persons (2003) Regulations to present in an alternative manner, may be submitted to an officer by telephone, by that person or the person in charge of the conveyance before arriving in Canada, on condition that\n- (a) when the person informs the officer of their arrival for the purposes of section 11 of the Customs Act, they provide the information referred to in Schedule 1, 2 or 3, as applicable; and\n- (b) on the officer's request, they present themselves and make available for examination the currency or monetary instruments on arrival in Canada at the time and place specified by the officer\n(4) A report with respect to currency or monetary instruments transported by a freight train crew member arriving in Canada on board the freight train shall be submitted without delay by the crew member at the customs office specified by the officer when the crew member presents himself or herself in accordance with section 11 of the Customs Act .\n(5) A report with respect to currency or monetary instruments that are transported by courier into Canada on board an aircraft and that have as their destination another place in Canada at which there is a customs office, shall be submitted at the customs office located at the airport of destination shown on the air waybill, on condition that\n- (a) the currency or monetary instruments are not removed from the aircraft at the place of arrival, other than to be transferred under customs control directly to a holding area designated as such for the purposes of the Presentation of Persons (Customs) Regulations ; and\n- (b) if the currency or monetary instruments are transferred under customs control directly to a designated holding area, they are not removed from that area, other than to be loaded on board an aircraft for departure to the other place in Canada\n5. Subject to section 10, a report made by an exporter with respect to the importation of currency or monetary instruments by mail shall be made by\n- (a) including inside the mail item an importation report with respect to the currency or monetary instruments; and\n- (b) affixing the customs declaration form required by the Universal Postal Convention, as amended from time to time, to the outside of the mail item and indicating that it contains currency or monetary instruments\n6. A report made with respect to the importation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.\n7. A report with respect to the importation of currency or monetary instruments, other than one referred to in sections 4 to 6, shall be submitted without delay at the customs office that is open for business at the time of the importation and that is nearest to the place of importation.\n8. In an emergency, the person in charge of a conveyance who must unload currency or monetary instruments from the conveyance before being able to make or submit an importation report in accordance with these Regulations may submit the importation report by telephone or other expedient means and, as soon as possible after that, shall make or submit a report in accordance with these Regulations.\nExportation reporting\n9. A report with respect to currency or monetary instruments transported by a person departing from Canada shall be submitted without delay by the person at the customs office located at the place of exportation or, if it is not open for business at the time of exportation, at the nearest customs office that is open for business at that time.\n10. A report required to be made by an exporter with respect to the exportation by mail of currency or monetary instruments shall be made by\n- (a) including an exportation report inside the mail item; and\n- (b) mailing or submitting, at or before the time when the currency or monetary instruments are mailed, a copy of the exportation report to the customs office that is located nearest to the point at which the item was mailed\n11. A report made with respect to the exportation of currency or monetary instruments that have been retained under section 14 of the Act shall be submitted by the person or entity to whom the notice was given at the customs office indicated on the notice.\n12. A report with respect to the exportation of currency or monetary instruments, other than one referred to in sections 11 to 13, shall be submitted without delay at the customs office that is open for business at the time of exportation and that is nearest to the place of exportation.", + "history": "", + "last_amended": "2024-09-04", + "current_to": "2024-09-04", + "citation": "Memorandum D19-14-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html" + }, + { + "id": "dmemo-D19-14-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-14-1", + "marginal_note": "Guidelines and general information", + "part": "Cross-border currency and monetary instruments reporting", + "division": "", + "heading": "", + "text": "1. The Act and its Regulations require imports and exports of CAN$10,000 or more or its equivalent in currency or monetary instruments (or the equivalent in a foreign currency, based on the official conversion rate) to be reported to a border services officer.\nGeneral manner of reporting – Forms\n2. Importers and exporters may complete, sign, and submit the following forms to report their imports and exports of currency or monetary instruments and fulfill their reporting obligations:\n- (a) Form E677, Cross-border currency or monetary instruments report Individual , is used to report situations where currency or monetary instruments are physically carried by a person arriving in or departing from Canada, or where they form part of the person's baggage and that person and his or her baggage are being carried on board the same conveyance across the border.\n- (b) Form E667, Cross-border currency or monetary instruments report – General , is used to report all other situations, including mailing, shipping by courier, or transporting currency or monetary instruments on someone else's behalf. In the case of mail, the exporter who is sending the currency or monetary instruments to Canada has to affix Form CN23, CBSA Declaration Form, to the outside of the mail item and include a completed Form E667 inside.\n- (c) Form E668, Cross-border currency or monetary instruments report made by person in charge of conveyance , is used to consolidate all currency and monetary instruments transported by the person in charge of a conveyance. The importer or exporter should also complete Form E667.\n3. Import and export reporting require the same forms and data. Completed forms that are submitted and that comply with the conditions of this policy will be considered to meet the reporting requirements of the Act.\nCompleted forms\n4. Completed forms must be sent to the CBSA 's Programs Branch by first-class mail using a single gum-sealed envelope with no security marking or, where available, through inter-office mail in a reusable envelope.\n5. The CBSA captures data from completed forms and forwards it to the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). FINTRAC is Canada's financial intelligence unit, a specialized agency created to collect and analyze financial information and intelligence on suspected money laundering and terrorist financing activities. Forms are to be batched weekly by the CBSA office and sent to:\nCBSA / FINTRAC Data Entry Operational Service Centres Unit Traveller Operational Service Delivery Division Sir Richard Scott Building, 7th Floor 191 Laurier Avenue West Ottawa, ON K1A 0L8\nImport reporting\nImports by mail\n6. An exporter who sends currency or monetary instruments to Canada has to affix Form CN23, CBSA Declaration Form, to the outside of the mail item and include a completed currency reporting form (typically form E667) inside. If a declaration form indicates currency or monetary instruments, but a currency reporting form (or form E667) is either missing or incomplete, the currency will be retained and a retention notice will be sent to the importer.\n7. Other postal requirements may apply when you import or export currency or monetary instruments by mail. Contact Canada Post Corporation for more information at www.canadapost.ca . Currency mailed from a location outside of Canada to another destination outside of Canada but that transits Canada through the course of post does not have to be reported (e.g., currency or monetary instruments mailed from France to St-Pierre et Miquelon).\nImports by rail\n8. The person in charge of a conveyance has to report the currency or monetary instruments at the nearest CBSA office that is open for business. If the currency or monetary instruments are in the actual possession of a person, it will be that person's responsibility to report them to the nearest CBSA office that is open for business. Currency or monetary instruments that are in the actual possession of the crew member aboard a freight train must be reported at the place specified by a border services officer.\nCommercial imports by air\n9. Currency or monetary instruments that are transported by an air transportation company should be reported at the CBSA office for the destination airport shown on the air waybill.\nReporting at point of clearance\n10. When a person on board a commercial carrier arrives in Canada but is destined for another place in Canada, the currency or monetary instruments declaration must be made at the CBSA office where the traveller disembarks and is required to clear customs.\nIn-transit passengers\n11. Passengers aboard a commercial conveyance transiting through Canada do not have to report currency or monetary instruments in their possession as long as they are not removed, other than to be transferred under CBSA control to another commercial conveyance for departure to a place outside of Canada. A currency or monetary instruments report must be made if the passenger disembarks at a point where he or she is required to clear customs.\nTelephone reporting\n12. Established methods of reporting that involve the Telephone Reporting Centre (TRC) may be used for declaring currency or monetary instruments (i.e., CANPASS Corporate Aircraft and Private Aircraft). The Regulations allow for persons who report to a border services officer by telephone to make a currency or monetary instruments declaration. The border services officer at the TRC will complete the form on the person's behalf. No signature will be required on the form.\nSelf-reporting modes\n13. The Act requires that currency or monetary instruments be reported to an officer. Therefore, the various methods of self-reporting to CBSA (i.e., NEXUS etc.) may not be used to report currency or monetary instruments.\nAny other imports\n14. In any other situation, the person on whose behalf the currency or monetary instruments are imported has to report the currency or monetary instruments at the place where they are imported.\nEmergency imports\n15. In an emergency situation, a person in charge of a conveyance may unload currency or monetary instruments before making a currency or monetary instruments report. The person in charge of the conveyance may make a report by telephone, or other means, and as soon as possible make a written currency or monetary instruments report.\nExport reporting\nIndividuals\n16. Currency or monetary instruments that are in the actual possession of a person, or that form part of that person's baggage if the person and baggage are being carried on board the same conveyance, must be reported at the CBSA office nearest to the place of export that is open for business.\nCommercial exports\n17. Currency or monetary instruments that are exported by a courier must be reported by the person in charge of the conveyance at the place of export.\nExports by mail\n18. For currency or monetary instruments exports by mail, the exporter has to complete a currency reporting form (typically form E667) and include a copy of the form inside the mailed item. The exporter also has to mail or submit a copy of the form to the nearest CBSA office before or when the item is mailed.\nTelephone reporting\n19. No provisions exist to use the TRC to report exports of currency or monetary instruments at this time.\nAny other exports\n20. In any other situation, the person on whose behalf the currency or monetary instruments are being exported must make the currency or monetary instruments report at the CBSA office at the place of export.\nReporting exceptions\nDiplomats\n21. It is the CBSA 's policy, in accordance with these policy guidelines, to give precedence to the provisions of the Foreign Missions and International Organizations Act , over the reporting requirements of the Act.\nBank of Canada\n22. The Act exempts the Bank of Canada from all requirements to report imports or exports of currency or monetary instruments.\nExemption applicable to imported shares exception\n23. A person or entity is not required to make a report under subsection 12(1) of the Act with respect to stocks, bonds and debentures imported into Canada by courier or as mail if the importer is a financial entity or a securities dealer as defined in subsection 1(2) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations or a transfer agent.\nDuty to answer and comply\n24. A person who reports currency or monetary instruments has to answer truthfully any questions that a border services officer asks about the information required for the report.\n25. A person who makes the report has to present the currency or monetary instruments, unload any conveyance or part of a conveyance or baggage, and open or unpack any package or container that a border services officer wishes to examine.\nVerification\n26. When a person reports currency or monetary instruments, a border services officer may examine the currency or monetary instruments to verify the report.\nSearching persons\n27. If an officer has reasonable grounds to suspect that the Act has been violated, or that a person is attempting to circumvent the Act, the officer may search:\n- (a) any person who has arrived in Canada, within a reasonable time after the person's arrival in Canada\n- (b) any person who is about to leave Canada at any time before his or her departure; or\n- (c) any person who has had access to an area designated for use by persons about to leave Canada, and who leaves that area but does not leave Canada, within a reasonable time after the person leaves the area\nSearching conveyances\n28. An officer may, in order to determine whether there are, on or about a conveyance, currency or monetary instruments of a value equal to or greater than the amount prescribed, search a conveyance for violations of the Act. The officer may stop, board, and search the conveyance, examine anything in or on it, open or cause to be opened any package or container in or on it, and direct the conveyance to be moved to a CBSA office or other suitable place for the search.\nSearching baggage\n29. An officer may, in order to determine whether there are, in baggage, currency or monetary instruments of a value equal to or greater than the amount prescribed search the baggage, examine anything in it, open or cause to be opened any package or container in it, and direct the baggage be moved to a CBSA office or other suitable place for the search.\nSearching mail\n30. An officer may examine and open any mail that is being imported or exported or cause to be opened any such mail that he or she has reasonable grounds to suspect contains CAN$10,000 or more in currency or monetary instruments. This is to be done in the presence of another officer when and if feasible.\nRetention\n31. When a person indicates that he or she has currency or monetary instruments to report but cannot or fails to complete a cross-border currency or monetary instruments report at that time, the officer may retain the currency or monetary instruments until the report is complete. The officer will give the importer written notice in person or by registered mail that the currency has been retained. When currency sent by courier or mail is retained, the officer will notify the exporter. If the exporter's address is not known, the officer will notify the importer. The notice shall be given or sent without delay within 60 days of retention.\n32. The importer or exporter must satisfy the officer that the currency or monetary instruments have been reported or that they have decided not to proceed with the import or export within 30 days following the issuance of the retention notice for courier or mail imports or exports. In all other cases, a full report of the currency or monetary instruments must be made within seven days of the issuance of the retention notice. If the requirements are not met within the prescribed period, the currency or monetary instruments will be considered abandoned to the Crown.\nSeizures\n33. If an officer has reasonable grounds to believe that subsection 12(1) of the Act (reporting requirements) has been contravened, he or she may seize the currency as forfeit and applicable terms of release will be offered.\n34. If an officer suspects on reasonable grounds that the non-reported currency or monetary instruments are proceeds of crime or terrorist finances, the officer may seize the currency with no terms of release.\nTransfers of monies\n35. Currency or monetary instruments that are forfeited or seized, and the financial penalties collected under the Act, must be promptly deposited or forwarded directly to Public Services and Procurement Canada (PSPC), Seized Property Management Directorate (SPMD).\nRequest for review of a seizure process\n36. Under subsection 24.1 of the Act, the Minister, or an officer designated by the President for the purpose of this section, may, within 90 days after a seizure or an assessment of a penalty, cancel the seizure, or cancel or refund the penalty or reduce a penalty or refund the excess amount of the penalty collected in respect of unreported currency.\n37. Under subsection 25 of the Act, a person from whom currency or monetary instruments were seized, or the lawful owner, has 90 days after the date of the seizure to request a decision of the Minister on whether the reporting requirement was contravened. A person may apply for a decision by giving notice to the Minister in writing or by any other means that is satisfactory to the Minister.\n38. The request for review must be sent to the Recourse Directorate by using one of the below options:\n- Submitting a request online, using E-Appeals\n- Submitting a request in writing to the following address:\nRecourse Directorate, Canada Border Services Agency, 333 North River Road, Tower A, 11th Floor Ottawa ON K1A 0L8\n39. Once the Recourse Directorate has made a decision, a registered letter explaining whether the seizure has been maintained, amended, or cancelled, and the reasons for that decision will be sent to the person who requested the review.\n40. When money laundering or terrorist financing charges are laid in connection with the seizure, the Recourse Directorate has 30 days after court proceedings conclude to render a decision.\n41. If the Recourse Directorate finds that there has been no contravention, it will notify PSPC ’s Seized Property Management Directorate to refund the penalty that was paid for return of the currency, return the monetary instruments, or return an amount equal to the value of the money seized.\n42. A person has 90 days after he or she is notified of a decision to request an appeal to the Federal Court of Canada. When the matter is brought before the Trial Division of the Federal Court, it will be turned over to the Department of Justice. The Recourse Directorate will continue to oversee and instruct legal counsel on the proceedings and will have the final say in the disposition of any appeal.\nThird-party claims\n43. The Act permits third parties to file claims. A third party who claims interest in the seized currency or monetary instruments has 90 days after the seizure to apply in writing to the court for a claim. The court that receives the request shall hear the appeal within 30 days of receiving the application.\n44. The person who makes the claim has to serve notice of the application and of the hearing to the President or an officer designated by the President (Recourse Directorate). If civil litigation becomes necessary, the case will be turned over to the Department of Justice, and the Recourse Directorate will oversee and instruct legal counsel on the proceedings and will have the final say in the position taken by the CBSA in contesting a third-party application.\n45. The applicant must prove that his or her interest in the currency or monetary instruments was acquired in good faith before the contravention, that he or she is innocent of any complicity resulting in the contravention, and that he or she exercised reasonable care to ensure that the currency or monetary instruments would be reported.\n46. In accordance with the court order, the Recourse Directorate will instruct the Minister of Public Services and Procurement to return to the applicant the currency or monetary instruments or an amount calculated on the basis of their interest as declared in the court order. Either the CBSA or the person making the application may appeal an order made by the court.\nDisclosure of information\nDisclosure by the CBSA\n47. Information obtained under the Act is not CBSA information and can only be used and disclosed as provided for under the Act, except for information from reports that is forwarded to FINTRAC .\n48. Information obtained under this Act may be used internally when it is relevant in the administration and enforcement of the Act, the Immigration and Refugee Protection Act or the Customs Act .\n49. Information gathered as a result of administering or enforcing the Act may be disclosed to the appropriate police force if an officer has reasonable grounds to suspect that the information would be relevant to investigating or prosecuting a money laundering or terrorist financing offence.\n50. Officers may disclose information to FINTRAC if they have reasonable grounds to suspect that the information would help the Centre detect, prevent, or deter money laundering or terrorist financing.\nDisclosure by FINTRAC\n51. The Act permits FINTRAC to disclose information to the CBSA if it determines the information to be relevant to an offence is related to the importation of goods which are prohibited, controlled or regulated under the Customs Act or other statutes, money laundering, or terrorist financing activities.\nAdditional information\n52. For more information, contact:\nCross-Border Currency Reporting Program Program Compliance Division Traveller Programs Directorate 17th floor, Sir Richard Scott Building 191 Laurier Avenue West Ottawa ON K1A 0L8\nEmail: cbcr.dmte@cbsa-asfc.gc.ca\n53. For the most recent information on reporting cross-border currency and monetary instruments, contact the CBSA 's free Border Information Service (BIS) at 1-800-461-9999 . If you are calling from outside of Canada, you can access BIS by calling (204) 983-3500 or (506) 636-5064 . Long distance charges will apply. For those with hearing or speech impairments, dial 1-866-335-3237 . You can also visit our website at: www.cbsa.gc.ca .", + "history": "", + "last_amended": "2024-09-04", + "current_to": "2024-09-04", + "citation": "Memorandum D19-14-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html" + }, + { + "id": "dmemo-D19-14-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-14-1", + "marginal_note": "References", + "part": "Cross-border currency and monetary instruments reporting", + "division": "", + "heading": "", + "text": "Issuing office Cross-Border Currency Reporting Program Traveller Compliance Unit Program Compliance Division Travellers Branch Headquarters file 5001-13-4 Legislative references Proceeds of Crime (Money Laundering) and Terrorist Financing Act (S.C. 2003, c. 17) Cross-Border Currency and Monetary Instruments Reporting Regulations (SOR/2002-412, November 21, 2002 ) Other references Customs Act Immigration and Refugee Protection Act Criminal Code of Canada Superseded memorandum D Memorandum D19-14-1 dated May 29, 2018", + "history": "", + "last_amended": "2024-09-04", + "current_to": "2024-09-04", + "citation": "Memorandum D19-14-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-14-1-eng.html" + }, + { + "id": "dmemo-D19-15-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-15-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Trade chain partners, including importers, exporters, customs brokers, carriers, customs service providers, warehouse operators.\nKey content: This memorandum outlines and explains the legislation, Regulations and general guidelines that apply to reporting of goods under Part 2.1 of the Proceeds of Crime (Money Laundering) Terrorist Financing Act (PCMLTFA) and the Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (PCMLTFRGR).\nKeywords: PCMLTFA , PCMLTFRGR , money laundering, terrorist financing, sanctions evasion, trade-based money laundering (TBML), commercial goods, importer, exporter, program\nOn this page Definitions Guidelines Declarations Records Guidance Monitoring Reporting References Contact us", + "history": "", + "last_amended": "2025-04-08", + "current_to": "2025-04-08", + "citation": "Memorandum D19-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html" + }, + { + "id": "dmemo-D19-15-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-15-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Definitions\n- Guidelines Declarations Records Guidance Monitoring Reporting\n- References\n- Contact us", + "history": "", + "last_amended": "2025-04-08", + "current_to": "2025-04-08", + "citation": "Memorandum D19-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html" + }, + { + "id": "dmemo-D19-15-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-15-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purposes of this document, the following definitions will apply:\nCommercial goods\nGoods imported or exported, to or from Canada for sale or for any industrial, occupational, commercial or other like use.\nLogistics partner (for the purpose of this Memorandum, as this term is not found in the Act or Regulation)\nAny business engaged in the transportation or storage of the commercial goods being imported or exported to or from Canada including carriers, freight forwarders, couriers and warehouse operators.\nTrader\nAny person or company that purchases, sells or causes commercial goods to be imported or exported to or from Canada, whether they own the goods or not.\nOfficer\nAny person delegated to administer or enforce Part 2.1 of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (PCMLTFA), and the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (PCMLTFRGRs).\nRecords\nAny document, whether written or electronic, described in the Customs Act , or any of the corresponding Regulations governing the transportation and storage, reporting and accounting, or destruction of goods being imported or exported to or from Canada.", + "history": "", + "last_amended": "2025-04-08", + "current_to": "2025-04-08", + "citation": "Memorandum D19-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html" + }, + { + "id": "dmemo-D19-15-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-15-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "On April 1, 2025 , the Proceeds of Crime (Money Laundering) and Terrorist Financing Reporting of Goods Regulations (the Regulations) and amendments to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act) come into force.\nThe Regulations require traders to declare whether the imported or exported goods are proceeds of crime or are related to money laundering, terrorist financing, or sanctions evasion; and, attest that the goods are in fact being imported or exported.\nEvery person and business involved in the trade chain, including traders and logistics partners, are also required to retain records already being maintained for customs and tax purposes; and, truthfully answer questions related to the import or export of goods when asked by an officer.\nThe Regulations also establish an administrative monetary penalty framework to promote compliance with the Act.\nDeclarations\nEffective April 1, 2025 , a report or declaration made under the Customs Act for any of the current commercial processes will satisfy the requirements in the Proceeds of Crime (Money Laundering) and Terrorist Financing Act (the Act). Therefore, the day-to-day operations of traders or logistics partners remain unchanged.\nThe CBSA is evaluating which forms or commercial processes, if any, may require updating to include new language to clarify the dual purpose of the reports and declarations. Impacted stakeholders will be advised as changes are made to any forms already in use for commercial processing of imported or exported goods, or to service agreements between the CBSA and participants in any of the reporting, release and accounting programs (e.g., Electronic Data Interchange (EDI), CBSA Assessment and Revenue Management (CARM)).\nCommercial goods referred by the CBSA for regulatory investigation under the Act will be detained and notices sent to traders and logistics partners according to existing procedures consistent with all other programs administered or enforced by the CBSA .\nInformation about the regulatory investigation process will be published in updates to this memorandum as the program evolves.\nRecords\nRecord keeping is already a requirement for all reporting and accounting of imported and exported commercial goods under the Customs Act and corresponding Regulations , therefore, no changes are necessary.\nTraders and logistics partners will be advised on a case-by-case basis if a request for records is being made because of a regulatory investigation under the Act.\nGuidance\nThe vast majority of Canadian trading activity is motivated by legitimate economic purpose and financed through legitimate sources. Therefore, existing processes for reporting commercial goods are sufficient, and corresponding payments will be verifiable upon request.\nPart 2.1 of the Act and the corresponding Regulations does require the trading and logistics partner community to report if the commercial goods involved in the transaction are proceeds of crime, or are goods related to money laundering, terrorist financing or sanctions evasion, as well to declare that the goods are actually being imported or exported.\nTherefore, anyone involved in the trade of commercial goods should be aware of the threat posed by the cross-border movement of illicit financial flows, such as trade-based money laundering (TBML), and the risk they pose to Canadian economic security. Exercising care and due diligence in respect to Part 2.1 of the Act now forms part of expectations for traders and logistics partners.\nIn general, traders and logistic partners can monitor and report.\nMonitoring\n- Review and be aware of the indicators published by the Financial Transactions and Reports Analysis Centre of Canada (FINTRAC) and the Financial Action Task Force (FATF) for Trade Based Money Laundering and avoid suspicious trades.\n- Maintain high-standards in reporting and declarations, encourage trusted trading relationships, and refuse to trade in cases when the facts and circumstances are not transparent, or not evidently caused for legitimate economic purposes.\n- Ensure the proper collection and storage of records in respect of the payments for goods; and refuse to trade, transport or store commercial goods in cases when the terms of the trade, including the settlement, are not transparent, or are suspicious.\nReporting\nUnless specified as a reporting entity, traders and logistics partners are not required to report suspicious financial activity to FINTRAC .\nSection 7.1 of the Customs Act states that all information provided to an officer in the administration or enforcement of any Act of Parliament which prohibits, controls or regulates the import or export of goods shall be true, accurate and complete. This provision includes the Act and Regulations.\nThe CBSA assumes that traders and logistics partners will only report legitimate goods. However, any cases of trading activity involving circumstances that are suspected to be related to proceeds of crime, terrorist financing or sanctions evasion, or related to money laundering, can be reported to the CBSA on a case-by-case basis in one of these 2 ways:\n- To the nearest CBSA customs office and asking to speak to a border services officer or commercial supervisor\n- To the CBSA ’s Border Watch Tip Line by phone or electronic submission", + "history": "", + "last_amended": "2025-04-08", + "current_to": "2025-04-08", + "citation": "Memorandum D19-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html" + }, + { + "id": "dmemo-D19-15-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D19-15-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Proceeds of Crime (Money Laundering) Terrorist Financing Act\n- Proceeds of Crime (Money Laundering) Terrorist Financing Reporting of Goods Regulations (SOR/2025-67)\n- Regulations Amending the Proceeds of Crime (Money Laundering) and Terrorist Financing Regulations and the Proceeds of Crime (Money Laundering) and Terrorist Financing Administrative Monetary Penalties Regulations (SOR/2025-68)\n- Customs Act\n- Reporting of Imported Goods Regulations (SOR 86-873)\n- Reporting of Exported Goods Regulations (SOR 2005-23)\n- Imported Goods Records Regulations (SOR 86-1011)\n- Exporter and Producers Records Regulations (SOR 97-71)\n- Customs Brokers Licensing Regulations (SOR 86-1067)\n- Transportation of Goods Regulations (SOR 86-1064)\nRelated D memoranda\n- D17-1-4: Documentation Requirements for Commercial Shipments\n- D4-1-4: Customs Sufferance Warehouses (Paragraph 91 “Record Keeping – Open and Closed”)\n- D7-4-4: Customs Bonded Warehouses (Paragraph 35 “Records”)\n- D2-6-7: Use of Form BSF241, Non-Monetary General Receipt\nFATF and FINTRAC Trade Based Money Laundering Indicators\n- Trade-Based Money Laundering: Risk Indicators\n- FATF /Egmont Trade-based Money Laundering: Trends and Developments\n- Operational alert: Professional money laundering through trade and money services businesses\nIssuing office\nBorder Financial Crime Centre Intelligence and Investigations Directorate Intelligence and Enforcement Branch", + "history": "", + "last_amended": "2025-04-08", + "current_to": "2025-04-08", + "citation": "Memorandum D19-15-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d19/d19-15-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Exporters of commercial goods and customs service providers\nKey content: This memo outlines the guidelines and requirements that exporters must fulfill to meet their obligations to report goods that are exported from Canada\nKeywords: Carriers, CERS, customs service providers, exports, export declaration, export reporting, exporter, restricted goods", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains\n- Appendix B: Goods that do not need an export declaration\n- Appendix C: Summary Reporting Program\n- Appendix D: Proof of report\n- Appendix E: When an export declaration is required\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated to:\n- clarify the process required to obtain a business number or RM program identifier (please refer to the definitions thereof and to paragraphs 7, 42 and 43)\n- clarify the exporter reporting exemption for visiting forces (refer to paragraph 75 and Appendix B: Goods that do not need an export declaration )\n- make minor editorial revisions and renumber paragraphs", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "1. The following definitions, some of which are from the Customs Act and the Reporting of Exported Goods Regulations , apply in this memorandum:\nAct The Customs Act . Administrative Monetary Penalty System (AMPS) A system used by the CBSA to issue monetary penalties to commercial clients for contravening the CBSA's trade and border legislation. The AMPS sets out monetary penalties for contraventions of, or failure to comply with, the Act, Customs Tariff , and any regulations under these Acts including contraventions of the terms and conditions of licensing agreements and undertakings. Bulk goods Goods that are loose or in mass, such that they are confined only by the permanent structures of a large container or a transport unit, without intermediate containment or intermediate packaging. Business number and RM program identifier BN9 The business number BN9 is a nine (9)-digit number designated by the Canada Revenue Agency (CRA) and is used as a common client identifier for businesses to simplify their dealings with federal, provincial, and municipal governments. Businesses receive a BN9 when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (e.g. GST , HST , or EHT ). RM The RM is a six (6)-character alphanumeric program identifier that notes the business is enrolled in a CBSA program (e.g. Exporter, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CBSA Assessment and Revenue Management (CA RM ) Solution has broadened the use of the RM to all CBSA programs. BN15 The BN15 is made up of the BN9 plus the RM identifier as defined above (e.g. 123456789 RM 0001). The exporter must have a BN15 active for export (i.e. Exporter Program). Canadian Export Reporting System (CERS) A web-based, self-service portal that allows the exporting community to electronically submit exporters' export declarations to the CBSA. Carrier In respect of goods that are exported, the person, other than the exporter of the goods, involved in international commercial transportation who reports cargo to the CBSA and/or who operates a conveyance used to transport goods to or from Canada. Commercial goods Goods that are exported for sale or for any industrial, occupational, commercial, institutional or other similar use. For the purposes of this memorandum, commercial goods include company transfers. Company transfers Goods that cross borders as a result of transactions between parent corporations and their direct investment enterprises or transactions between related companies. Example: stocks sent to related branches. Conveyance Any vehicle, aircraft or water borne craft or any other contrivance that is used to move persons or goods. However, for the purposes of this memorandum, conveyance excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Customs service provider In respect of goods that are exported, means a person who provides to the exporter, customs services relating to the exportation of the goods, other than the sole service of transporting the goods from Canada, and includes an agent or other representative of the exporter, a customs broker and a freight forwarder. Electronic Commerce Client Requirements Document ( ECCRD ) A document established by the CBSA, as amended from time to time, that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic longroom (eLR) A service offered at some CBSA offices to submit eligible documents by email. Emigrant Means one who leaves the country permanently to settle in another country. Export declaration The electronic form and the information on the form to be provided by the exporter or the customs service provider for the purpose of reporting exported goods in writing as prescribed by the Minister pursuant to subsection 95(4) of the Act. Export reporting office A customs office designated under section 5 of the Act for the purpose of reporting goods that are exported. Exporter In respect of goods that are exported, means the holder of a business number for the purposes of the Act who exports commercial goods or causes them to be exported. For the purposes of this memorandum, the exporter may be a non-resident, that is, residing outside of Canada but exporting goods from Canada. Goods For greater certainty, includes conveyances, animals and documents in any form. For the purposes of this memorandum, includes company transfers, but excludes: conveyances that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00, 9801.20.00 or 9801.30.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff cargo containers that would, if they were imported, be classified at the time of importation under tariff item no. 9801.10.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff , and reusable skids, drums, pallets, straps and similar goods used by a carrier in the international commercial transportation of goods Homogeneous goods Goods that: closely resemble each other in respect of their component materials and characteristics, and are intended to be used for the same purpose Mail Mailable matter from the time it is posted to the time it is delivered to the addressee thereof. Memorandum of Understanding (MOU) A written agreement between the CBSA and an MOU participant as described in Memorandum D3-1-8: Cargo – Export Movements . Monetary instruments The following instruments in bearer form or in such other form as title to them passes on delivery, namely: securities, including stocks, bonds, debentures and treasury bills, and negotiable instruments, including bank drafts, cheques, promissory notes, travellers’ cheques and money orders, other than warehouse receipts or bills of lading Note: For greater certainty, this definition does not apply to securities or negotiable instruments that bear restrictive endorsements or a stamp for the purposes of clearing. No declaration required (NDR) Method of categorizing goods that are exempt from being reported by the exporter. Non-restricted goods Goods that do not require a permit, licence or certificate under any Act of Parliament. Officer A border services officer. Permit Approval granted by the responsible government department to allow the export of restricted goods. It includes permits, licences, or certificates in electronic or paper format. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits. Personal gifts and donations of non-restricted goods Exclude commercial goods and goods leaving Canada under any form of aid program. Place of exit The location in Canada from which export shipments leave the country. Regular goods Goods that are not “Restricted goods”, “Special goods” or goods mentioned in the “Exceptions to reporting by the exporter” sections. Restricted goods Sometimes referred to as “controlled goods”, means goods that are prohibited, controlled, or regulated under the Act or any other Act of Parliament. For the purposes of this memorandum, this includes goods exported under all General Export Permits ( GEP ) pursuant to the Export and Import Permits Act . Special goods For the purpose of this memorandum, refers to: non-restricted goods that will return to Canada after being exported; non-restricted goods temporarily imported that are leaving Canada; permanently exported conveyances; currency and monetary instruments in circulation; goods in-transit; and fishing catch. This definition does not include restricted goods. Time-sensitive goods Goods that: would lose their value or principal utility if not immediately exported for use within a limited time after the exportation (e.g. fruit, vegetables, frozen or fresh meats, flowers), or are part of a manufacturing and stock control system in which goods are produced and delivered, as they are required (e.g. just in time goods) United States United States, for the purposes of this memorandum, refers to the United States of America, including Puerto Rico and the U.S. Virgin Islands.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Why must exports be reported\n2. Goods being exported from Canada must be reported to the Government of Canada in accordance with Part V sections 95 to 97.2 of the Act.\n3. The export declaration is used to ensure compliance with Canadian export control legislation and to provide the Government of Canada with export data.\nWho must report goods for export\nExporters\n4. The exporter, including a non-resident exporter, is the entity who exports the goods from Canada. The exporter is not to be construed as the person involved in the transportation arrangements (e.g. carriers, freight forwarders).\n5. The exporter may delegate the act of completing and/or submitting export declarations or documents to a third party such as a customs service provider, but, ultimately, it is the exporter who remains liable for ensuring that true, accurate and complete information is provided to the CBSA within the prescribed timeframes (refer to the “Timeframes” section).\nCustoms service providers\n6. A customs service provider may perform different roles, such as providing services related to the movement of the goods (e.g. freight forwarder, warehouse operator) or related to the submission of export declarations (i.e. as an agent of the exporter). With regard to the former role, if an officer suspects on reasonable grounds that the goods are being exported contrary to an Act of Parliament, they may request that the customs service provider report the goods in writing before the goods leave Canada, in accordance with section 14 of the Reporting of Exported Goods Regulations .\n7. Where a customs service provider is submitting an export declaration on behalf of an exporter, they will submit the export documentation according to the requirements specified for exporters. The customs service provider must report such exportations using the BN15 belonging to the exporter, not their own (refer to the note of paragraph 43).\nCarriers\n8. Carriers should refer to Memorandum D3-1-8: Cargo – Export Movements for information on cargo and conveyance reporting.\nGoods that you must report\n9. The following factors indicate whether goods must be reported (refer to Appendix E: When an export declaration is required ):\n- If the goods fall under the definition of “restricted goods”, refer to the “Restricted goods��� section\n- If the goods do not fall under the above paragraph (a) but fall under the definition of “special goods”, refer to the “Special goods” section\n- If the goods do not fall under the above paragraphs (a) or (b), but fall under an exception found in the “Exceptions to reporting by the exporter” section, the goods do not need to be reported by the exporter\n- Unless they fall under one of the above paragraphs (a), (b), or (c), goods about to be exported from Canada are considered “regular goods” and must be reported to the CBSA by submitting an export declaration within the prescribed timeframes (refer to the “Timeframes” section) using the applicable reporting method (refer to the “Reporting methods” section)\n10. Notwithstanding the above, or any other provision of this memorandum, an officer has discretionary power in accordance with subsection 95(1.2) of the Act to require that exempted goods (refer to Appendix B: Goods that do not need an export declaration) be reported.\nRegular goods\n11. All goods not mentioned in the “Restricted goods” (paragraphs 12 to 14), “Special goods” (paragraph 15) or “Exceptions to reporting by the exporter” (paragraph 25) sections are considered “Regular goods” and must be reported to the CBSA by submitting an export declaration to an export reporting office within the prescribed timeframes (refer to the “Timeframes” section) using an applicable reporting method (refer to the “Reporting methods” section).\nRestricted goods\n12. When exporting restricted goods to the United States (this does not include restricted goods transiting through the United States for export to another country) an export declaration is not required.\nHowever, exporters must provide the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. ( Exception: Permits for softwood lumber destined to the United States are not required to be presented to the CBSA. For details on permits for softwood lumber, please contact the Softwood Lumber Division of Global Affairs Canada ).\n13. Restricted goods exported to countries other than the United States:\n- An export declaration is required using an applicable reporting method (refer to the “Reporting methods” section) and\n- Exporters must provide the printout of the electronic declaration (e.g. Canadian Export Reporting System) and the required export permit within the timeframes by mode of transportation (refer to the “Timeframes” section), at the place specified in the permit authorizing the exportation, or if no place is specified in that permit, at the export reporting office located closest to the place of exit of the goods from Canada. The export permit number must be quoted on the export declaration in the proper field.\nReporting goods under general export permits\n14. Exporters may, in certain cases, export restricted goods to eligible destinations under general export permits (GEP). They must, however, indicate the appropriate GEP number in the export permit field of the export declaration. If an export declaration is not required, as in the case of exports to the United States, the GEP number should be noted on the manifest or other appropriate documentation. For details on how to use and report a GEP , refer to Export controls from Global Affairs Canada.\nException: Goods valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception applies even if the goods are not transiting through the United States but are exported from Canada directly to a foreign nation. This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits.\nSpecial goods\n15. There are 6 categories of “Special goods” as described in paragraphs 16 to 24, to which special reporting requirements apply. These requirements do not apply to any goods that are also “Restricted goods” in which case the procedures found in the “Restricted goods” section apply.\nNon-restricted goods that will return to Canada after being exported\n16. Non-restricted goods exported that will return to Canada are:\n- goods, excluding goods exported for further processing, that will return to Canada within 12 months, or\n- goods exported for repair or warranty repair that will return to Canada (no time limit)\n17. To help substantiate that the goods are Canadian goods upon their return to Canada, the exporter may use form BSF407-Identification of Articles for Temporary Exportation or an A.T.A. Carnet when the goods are exported; no export declaration is required . For applicable procedures, please refer to the Departmental Memorandum D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods , Memorandum D2-6-5: Documentation of Goods for Temporary Exportation and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\nFor information regarding conditions and restrictions for temporary exportation programs and for requirements when the goods are re-imported into Canada, please refer to the Departmental Memorandum in the D8 series .\nNon-restricted goods temporarily imported that are leaving Canada\n18. Temporary imports leaving Canada that were documented at the time of importation on form E29B, Temporary Admission Permit or on an A.T.A. Carnet must be presented to the CBSA prior to exportation of the goods; no export declaration is required (subject to paragraph 19 b) below) . For applicable procedures, please refer to Departmental Memorandum D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations , Memorandum D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit and Memorandum D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods .\n19. Additionally, if the goods have been subject to repairs, additions, or processing while in Canada, the exporter must follow these reporting instructions:\n- Non-restricted goods temporarily imported for warranty repairs: If the non-restricted imported goods about to be exported from Canada underwent warranty repairs, no export declaration is required\n- Non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing (and leaving Canada): If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is CAD$2,000 or more, an export declaration is required unless the goods are being exported to the United States. Only the additions, repairs or processing must be declared as exports. If the goods, while in Canada, have undergone additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000, no export declaration is required .\nPermanently exported conveyances\n20. Permanently exported conveyances include but are not limited to: vehicles, motorcycles, all-terrain vehicles, boats, airplanes, train engines and off-road equipment. All conveyances must be identified using the conveyance identification number (e.g. vehicle identification number, hull identification number of a boat or any other unique serial number). Depending on the final destination of the goods, exporters must follow the reporting instructions mentioned below:\n- When a conveyance is permanently exported to the United States: Documentation identifying the conveyance identification number must be presented to the CBSA upon request\n- When a conveyance is permanently exported to countries other than the United States: An export declaration quoting the conveyance identification number in the proper field must be presented to the CBSA within the prescribed timeframes (refer to the \"Timeframes\" section) using the applicable reporting method (refer to the \"Reporting methods\" section)\nCurrency and monetary instruments in circulation\n21. Currency and monetary instruments in circulation may have to be reported to the CBSA using one of the methods outlined in Memorandum D19-14-1: Cross-border Currency and Monetary Instruments Reporting . Currency and monetary instruments valued at CAN$10,000 or more have to be reported on form E677, Cross-border Currency or Monetary Instruments Report – Individual , E667, Cross-border Currency or Monetary Instruments Report – General or E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance . Other than the above, no export declaration is required .\n22. Non circulated currency is classified as goods with its own classification code and must be declared. In accordance with United Nations guidelines (United Nations, International Merchandise Trade Statistics: Concepts and Definitions, 1998), currency to be declared includes non-monetary gold, unissued banknotes, and securities and coins not in circulation. These items are regarded as commodities rather than financial items. They are to be valued, based on the transaction value of the printed paper or stamped metal, rather than their face value, and credited to the printing or metal industries.\nGoods in-transit\n23. The following goods moving in-transit through the United States and destined for consumption in another country (that is to say, not Canada or the United States) must be reported to the CBSA in writing on an export declaration: Commercial goods valued at CAD$2,000 or more: commercial goods destined for a single consignee, when the total value of all the goods in the shipment is CAD$2,000 or more Restricted goods: goods that are controlled, regulated or prohibited by any Act of Parliament, regardless of their value. This includes goods under General Export Permits (GEPs) Exception: Goods in-transit valued at less than CAD$2,000 and exported under the authority of General Export Permit No. 12 - United States Origin Goods (GEP 12) do not have to be reported to the CBSA ( Note: If the total value of all the goods in the shipment is CAD$2,000 or more, the GEP number must be indicated in the permit field of the export declaration for those United States Origin goods that are being exported under the authority of the GEP, even if their individual value in the shipment is less than CAD$2,000). This exception does not apply for goods being exported to countries listed in GEP 12. Such goods require individual export permits. Fishing catch 24. In accordance with section 17 of the Reporting of Exported Goods Regulations , if a commercial fishing vessel controlled by a Canadian entity catches fish or shellfish in Canadian territorial waters, and the catch is delivered to either a foreign port or to a commercial fishing vessel controlled by a foreign entity bound for a destination outside Canada, the exporter must report the export of the catch by submitting an export declaration , using one of the applicable reporting methods (refer to the “Reporting methods” section), immediately after the vessel returns to Canada. If the above conditions are not met, no declaration is required. For more information on the report of fishing vessels, please refer to Memorandum D3-1-8: Cargo – Export Movements . Exceptions to reporting by the exporter 25. The following goods do not need to be reported on an export declaration if they are not \"Restricted goods\" or do not fall under one of the \"Special goods\" categories outlined above: Non-restricted goods exported to the United States. For trains (railcars and locomotives) refer to paragraphs 76 and 77 Non-restricted commercial goods valued at less than CAD$2,000 Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use Non-restricted goods (excluding permanently exported conveyances) exported by diplomatic embassy or mission personnel for their personal or official use Personal gifts and donations of non-restricted goods, excluding permanently exported conveyances and commercial goods Timeframes 26. The timeframe to submit export declarations, permits or other documentation to the CBSA depends on the mode of transportation by which the goods leave Canada or by the type of goods being exported. 27. In accordance with section 3 of the Reporting of Exported Goods Regulations , the minimum timeframes for reporting exports to the CBSA are: For goods: exported by mail, not less than 2 hours before the goods are delivered to the post office in Canada that accepts mail for export exported by marine vessel, not less than 48 hours before the goods are loaded onto the vessel exported by aircraft, not less than 2 hours before the goods are loaded on board the aircraft exported by rail, not less than 2 hours before the railcar on which the goods have been loaded is assembled to form part of a train to be exported. Railcars are loaded at different places and then moved to a rail yard where the cars are assembled into a train to begin its journey from Canada, or exported by any other mode of transportation, immediately before the exportation of the goods. In the case of goods being exported by highway or any other mode not previously mentioned, they must be reported immediately before being exported, which means before the conveyance that is transporting the goods crosses the border or leaves Canada. For live animals and bulk, homogeneous, or time sensitive goods: Regardless of the mode of transportation, they may be reported immediately before they are exported, unless they are restricted goods, in which case they must be reported under the timeframes according to the mode of transportation, as outlined in (a) above For fishing catch pursuant to paragraph 24 of this memorandum: The exporter will submit an export declaration immediately after the vessel returns to Canada. Reporting methods 28. To submit an export declaration, the following two electronic reporting methods are available to exporters and to customs service providers reporting on an exporter’s behalf (refer to Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains ): Canadian Export Reporting System 29. The Canadian Export Reporting System (CERS) Portal is the primary method of reporting exports to the CBSA. 30. For more information about CERS, please refer to the CERS web page. 31. To register for CERS, exporters must complete the form BSF831-Exporter reporting application form and submit it by email to: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 32. When using the CERS reporting method, all applicable data must be provided to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 25 of the Electronic Commerce Client Requirements document ( ECCRD ) . G7 Electronic Data Interchange Export Reporting 33. Exports may also be reported electronically by G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI). 34. Information on becoming a G7 EDI participant is available on the Electronic Data Interchange / Portal Clients web page. 35. To register for G7 EDI, exporters must complete BSF831-Exporter reporting application form along with its G7-EDI Software information annex and submit these by email to cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca . 36. When using the G7 EDI reporting method, all applicable data must be submitted to the CBSA in accordance with the technical requirements, specifications and procedures outlined in chapter 19 of the ECCRD . Note: Whether using CERS or G7 EDI, the exporter is responsible for ensuring that any permit, licence, certificate or other required document is submitted to the CBSA at the prescribed time and place and in the prescribed manner in accordance with the Reporting of Exported Goods Regulations . Additional tools Export electronic longroom 37. The export electronic longroom (eLR) is an email and digital stamping service offered at some CBSA offices. 38. Exporters and customs services providers can use this service to submit eligible export documents electronically. For a list of eligible export eLR submissions and requirements, please consult the export Electronic Longroom web page. For a list of locations accepting export eLR submissions, please consult the directory of participating offices . System Outage Contingency Plan 39. In the event of a system outage, exporters or customs service providers can present two paper copies of the BSF844-Exporter contingency form in accordance with the CBSA System Outage Contingency Plan . 40. The documents must be presented at the export reporting office closest to the place of exit of the goods. If that office participates in the eLR process, the BSF844-Exporter contingency form can be emailed instead. For more information, please refer to the export Electronic Longroom web page (refer to paragraphs 37 to 39 and 41). 41. The BSF844-Exporter contingency form does not replace the requirement to submit an electronic export declaration (that is, CERS or G7 EDI declaration); therefore, along with completing the BSF844-Exporter contingency form, the exporter or customs service provider must submit an electronic export declaration once the system outage is resolved . Business number and RM program identifier 42. When using a reporting method, the exporter (including a sole proprietor, partnership, corporation, trust or other organization) must have a business number (BN9) and RM program identifier active for export (i.e. Exporter Program) and all related information up-to-date. A valid BN15 is required to submit export declarations via CERS or G7 EDI. 43. If the exporter does not have a BN9 and export RM , or has a BN9 but not an export RM , the exporter (or their customs service provider) can complete the Exporter Program Enrolment process using the CBSA Assessment and Revenue Management (CA RM ) Client Portal to obtain the BN15 or export RM respectively. For assistance, please contact CARM Client Support Help Desk (CCSH) by completing the web form. Note: A customs service provider who completes an export declaration on behalf of an exporter must enter the exporter’s BN15 on the export declaration and not their own. Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to paragraph 60). Summary Reporting Program 44. The Summary Reporting Program (SRP) enables approved exporters of bulk or homogeneous goods (if such goods meet the eligibility criteria) to submit a monthly summary of their exports after the goods have been exported. 45. For more information on the application and reporting processes of the SRP, please refer to Appendix C: Summary Reporting Program . For more information on submitting summary reports through the CERS Portal, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . Oral reporting 46. Goods that are being exported because of medical emergency, fire, flood or other disaster that threatens life, property or the environment, may be reported orally at the export reporting office located closest to the place of exit of the goods. This reporting method cannot be used in circumstances not specifically identified. Proof of report 47. The proof of report is a number indicating that the goods to be exported have been reported to the CBSA. The proof of report format will be in accordance with the reporting method used (refer to Appendix D: Proof of report ). Carriers or customs service providers who are Memorandum of Understanding (MOU) participants (that is to say, entered into an MOU with the CBSA and agree to export only goods that have been or will be reported by the exporter in accordance with the Reporting of Exported Goods Regulations ) must obtain the export declaration proof of report number from the exporter before the goods leave Canada. Only the exporter's proof of report number is required; the exporter is not obliged to provide the MOU participant with a copy of the export declaration. Amending export declarations 48. Sometimes, exporters need to modify information on an export declaration by submitting an amended declaration. An amendment request should be submitted to the CBSA as soon as it is apparent that the declaration must be amended . 49. CERS offers an “Amend” feature. The exporter or customs service provider will be required to amend the export declaration when any of the data elements on the original, or on a previously amended export declaration, have changed. 50. For information on amendments to summary reports, please refer to Appendix C: Summary Reporting Program and chapter 25 of the ECCRD . 51. G7 EDI offers an electronic amendment feature. For more information, please refer to the G7 Electronic Data Interchange Export Reporting website . Cancelling export declarations 52. When goods reported to the CBSA on an export declaration are not exported from Canada, the exporter or the exporter's customs service provider must inform the CBSA. Cancellations of export declarations should be submitted as soon as possible. The manner in which cancellations are made will depend on the method used to report the exports as detailed below. 53. A CERS export declaration submission can be cancelled electronically through the CERS Portal using the “Void” feature under “Export Documents” up to 90 days after the original date of submission. 54. For cancellation of a summary report, refer to Appendix C: Summary Reporting Program and to chapter 25 of the ECCRD . 55. Cancellations to a G7 EDI declaration are to be made through the electronic cancellation feature. For more information on the process to be followed, please refer to the G7 Electronic Data Interchange Export Reporting website. Note: Exporters who fail to report amendments to export declarations or the cancellation of exportations may be subject to penalties. Examination of exports by the CBSA 56. According to paragraph 99(1)(c) of the Act, an officer may, at any time up to the time of exportation, examine any goods that are to be exported or that have been reported under section 95 of the Act and open or cause to be opened any package or container of those goods and take samples of those goods in reasonable amounts. 57. According to paragraph 99(1)(c.1) of the Act, at any time up to the time of exportation, the officer can examine any mail that is to be exported and, subject to this section, open or cause to be opened any such mail that the officer suspects on reasonable grounds contains any goods the exportation of which is prohibited, controlled or regulated under any Act of Parliament, and take samples of anything contained in such mail in reasonable amounts. 58. According to paragraph 95(3)(b) of the Act, exporters are responsible for the presentation of their goods for examination to the CBSA. The CBSA does not charge any costs related to the examination of goods. However, exporters may be subject to costs that are generally charged by third parties such as warehouse operators, building facilities owner, etc. Detention of exports by the CBSA 59. According to section 101 of the Act, goods that are about to be exported may be detained until an officer is satisfied that the goods have been dealt with in accordance with the Act, and any other Act of Parliament that prohibits, controls, or regulates the exportation of goods, and any regulations made thereunder. All costs related to detentions are the responsibility of the exporter. Note: Properly filling out an export declaration with as much detail as possible (e.g. providing a detailed description of the goods, including make and model, when applicable) and providing the proper permits, if required, may help avoid unnecessary detentions; avoid overly broad or vague descriptions of goods and ensure that all data fields are completed properly. Penalties and enforcement 60. Enforcement actions may be in the form of seizures or ascertained forfeitures, either in addition to, or instead of, a penalty under the AMPS. Administrative monetary penalty system 61. When an exporter infraction is determined, a penalty may be applied against the exporter. 62. For further information on the AMPS, please refer to the Memorandum D22-1-1: Implementing the Administrative Monetary Penalty System and the AMPS website . Seizures and ascertained forfeitures of exports by the CBSA 63. A seizure is a legal action that may result in certain goods becoming the property of the Government of Canada. A seizure may occur when there are reasonable grounds to conclude that there is a contravention of relevant legislation or regulations and that the goods can be seized pursuant to section 110 of the Act. 64. Ascertained forfeiture is the legal process used when seizure would be impractical or impossible, as in the case of goods that have already been exported. Ascertained forfeiture is used under the same conditions as a seizure; an ascertained forfeiture may result in the assessment of a monetary penalty, in an amount equal to, or lesser than the value of the goods pursuant to section 124 of the Act. Recourse 65. Exporters may appeal any CBSA enforcement action under section 129 of the Act. They must do so within 90 days of the enforcement action. In some cases, an extension of time is available (refer to Appeals/Reviews ). Voluntary Disclosure Program 66. The Voluntary Disclosure Program encourages clients to come forward and correct deficiencies to comply with their legal obligations. It is aimed at providing clients with an opportunity to correct past omissions, thus rendering themselves compliant. 67. For further information on the Voluntary Disclosure Program, refer to Memorandum D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure . Criminal prosecutions 68. It should be noted that there are provisions for imposing both criminal and civil sanctions under the Act. A criminal prosecution may be undertaken if there is evidence of an offence under the Act. 69. In most cases, the CBSA will perform all of the necessary duties related to the criminal investigation. However, depending on the circumstances of the case and the location of the offence, the CBSA may ask other law enforcement agencies for assistance or turn the entire matter over to another agency. One-time exporters exporting commercial goods 70. Normally a customs service provider who completes an export declaration on behalf of an exporter will provide the exporter’s BN15 on the export declaration and not their own. However, in the case of a one-time exporter exporting commercial goods, the customs service provider will submit the export declaration under their own BN15 on behalf of this exporter. Customs service providers can use the one-time exporter reporting option by selecting the “One Time Submission” option in CERS or by using their one-time exporter authorization ID for G7-EDI reporting. The “One Time Submission” reporting option should only be used one time by a customs service provider for each exporter. Customs service providers that have instances of multiple “One Time Submission” for the same exporter may be subject to penalties and enforcement actions. Note: Administrative Monetary Penalties (AMP) are issued against the BN15 stated on the export declaration. Enforcement actions, in the form of seizures or ascertained forfeitures, may also be applied in addition to or in lieu of an AMP (refer to the note under paragraph 43). Export reporting by the Department of National Defence and the Canadian Armed Forces 71. All reporting requirements found in this memorandum apply to the Department of National Defence (DND) and the Canadian Armed Forces, except for the following goods which may be reported orally at the designated export office located closest to the place of exit of the goods, pursuant to paragraphs 15 (a) and (b) of the Reporting of Exported Goods Regulations : A Canadian military conveyance that does not contain any goods or cargo, if the conveyance is not a restricted good, Goods that are the property of and are for the exclusive use of DND and that are being exported by that Department to its defence bases abroad or in support of Canadian Forces deployment operations. Note: Goods, including those exported for repair or overhaul, exported to other locations may be included under this exemption, provided that the goods remain owned by and for the exclusive use of the DND, and will be returned to Canada. 72. As the above mentioned goods do not need to be reported with an electronic reporting method, DND may be required to provide the carrier with NDR15 as indicated in Appendix B: Goods that do not need an export declaration . 73. Non-restricted goods exported by the DND for repair or overhaul are exempt from reporting (No Declaration Required NDR10) by paragraph 6(j) of the Reporting of Exported Goods Regulations . Paragraph 6j) states that goods exported for repair or warranty repair that will be returned to Canada may, if the goods are not restricted, be exported without being reported by the exporter. Note: Goods that would otherwise be restricted under the Export and Import Permits Act are considered non-restricted when exported by the DND. 74. If the goods are exported by a private company engaged by the DND, the company is required to report the goods electronically, using the CERS or G7 EDI reporting method, and provide any applicable export permits within the prescribed reporting timeframes. Exporter reporting exemption for visiting forces 75. Visiting forces of designated foreign countries pursuant to the Visiting Forces Act are exempted from reporting the exportation of arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country. The exemption only extends to goods owned by a designated foreign country that were imported temporarily by a visiting force under tariff item No. 9810.00 00. Visiting forces using this exporter reporting exemption may indicate to the carrier that No Declaration is Required (NDR) using NDR9 as outlined in Appendix B: Goods that do not need an export declaration. Export of trains (railcars and locomotives) to the United States 76. Trains (railcars of 8606 and locomotives of 86.01 and 86.02) exported to the United States solely for U.S. consumption (this excludes trains imported into the U.S. on a temporary basis) must be reported directly to Statistics Canada by the exporter. This exception exists because there is a provision in American law that eliminates the need to declare these goods as imports. Thus, there is no provision for the United States to collect information on railcars and locomotives under the Memorandum of Agreement on the Exchange of Import Data between Canada and the United States and data on these exports are not available. 77. For more information on how to report these goods to Statistics Canada, please send an email to statcan.tradeliaison-commerceliaison.statcan@statcan.gc.ca . 78. For more information related to exporter reporting, Contact border information services . Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act . The present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 . Form and manner of filing the form The electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act . The electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI . Registration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document. Information The data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act. This prescription document will take effect on June 30, 2020 . Dated at Ottawa, Province of Ontario, the 8th day of November 2019 . Signed by Peter Hill, Vice-President Canada Border Services Agency Section notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer Appendix B: Goods that do not need an export declaration If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR). The following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required. Note: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented. Each of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply. NDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA Appendix C: Summary Reporting Program Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program. Criteria to qualify for the Summary Reporting Program An exporter may use summary reporting for exported goods if: the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and, the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP. Restricted goods If the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP. The export permits must be made available to the CBSA upon request. The exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant. Application process for the Summary Reporting Program A request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at: Canada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8 The completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca If the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance. If an application is not accepted, the CBSA will inform the applicant in writing. Amendments to the application for the Summary Reporting Program Exporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved. If goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix). Submitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP). Submitting a summary report SRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported. On the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal. To avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe. If there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report). Failure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report. Amendments to the summary report When an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed. The Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD). Goods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA. To avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved. Termination of the Summary Reporting Program participation Exporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination. The CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination. Appendix D: Proof of report The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter. Canadian Export Reporting System The proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows: Exporter's authorization ID (format: AA9999) Date of submission (format: YYYYMMDD), and Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively) Examples: March 20, 2020 is used as the hypothetical date of submission: AB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101 The CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN). The \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN. Carriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number. The exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique. Further guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios: Goods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number]. G7 Electronic Data Interchange Export Reporting The proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes: authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345 Note: The licence number issued to G7 EDI participants does not form part of the proof of report. Summary Reporting Program For the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment. For SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters. Note: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID. If the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID. No Declaration Required If exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration . Appendix E: When an export declaration is required This chart will help you determine when an export declaration is required. Figure 1: How to determine when you need an export declaration The flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required Figure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required References Consult these resources for further information: Applicable legislation Customs Act Reporting of Exported Goods Regulations Export and Import Permits Act Customs Tariff General Export Permit No. 12 - United States Origin Goods (GEP 12) Visiting Forces Act Related D-memos D2-6-5: Documentation of Goods for Temporary Exportation D3-1-8: Cargo: Export Movements D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods D8: Remissions and Temporary Importation D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure D17-1-5: Registration, Accounting and Payment for Commercial Goods D19-14-1: Cross-border Currency and Monetary Instruments Reporting D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods D22-1-1: Administrative Monetary Penalty System Superseded memoranda D Memorandum D20-1-1 dated August 5, 2022 Issuing office Exporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Forms BSF613-Summary Reporting Program Application Form BSF831-Exporter reporting application form BSF844-Exporter Contingency Form E29B, Temporary Admission Permit E667, Cross-border Currency or Monetary Instruments Report – General E668, Cross-border Currency or Monetary Instruments Report Made by Person in Charge of Conveyance E677, Cross-border Currency or Monetary Instruments Report – Individual Other resources Appeals/Reviews Administrative Monetary Penalty System Canadian Export Reporting System (CERS) Portal CARM Client Support Help Desk (CCSH) Electronic Commerce Client Requirements Document Electronic Data Interchange / Portal Clients Electronic Longroom G7 Electronic Data Interchange Export Reporting website Global Affairs Canada Softwood Lumber Division of Global Affairs Canada System Outage Contingency Plan", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Appendix A: Requirements relating to the electronic export declaration, the manner of filing it and the information it contains", + "part": "", + "division": "", + "heading": "", + "text": "In accordance with the authority vested in me under the Delegation of Powers, Duties and Functions of the Minister of Public Safety and Emergency Preparedness under the Customs Act Section note 1 pursuant to subsection 2(4) of the Customs Act Section note 2 and subsections 12(1) and (2) of the Canada Border Services Agency Act Section note 3 , I hereby authorize the following form and manner of filing the form as well as specify the information to be provided on the form for the purpose of reporting exported goods in writing under subsection 95(4) of the Customs Act .\nThe present authorization repeals the prescription of Form B13A, Export Declaration and information contained therein dated July 10, 1997 .\nForm and manner of filing the form\nThe electronic Export Declarations, including the Summary Report, (hereinafter the \"electronic Export Declaration\"), contained within the CERS portal, and the G7 Electronic Data Interchange (G7 EDI ) are the prescribed form for the purpose of reporting exported goods to the Canada Border Services Agency ( CBSA ) in accordance with subsection 95(1) of the Customs Act .\nThe electronic Export Declaration must be submitted electronically to the CBSA through the CERS portal or the G7 EDI .\nRegistration and use of the CERS portal and G7 EDI must comply with the technical requirements, specifications and procedures set out in the Electronic Commerce Client Requirements document.\nInformation\nThe data elements that constitute an electronic Export Declaration on the CERS portal and the G7 EDI are the prescribed information for the purposes of reporting exported goods in writing under subsection 95(4) of the Customs Act.\nThis prescription document will take effect on June 30, 2020 .\nDated at Ottawa, Province of Ontario, the 8th day of November 2019 .\nSigned by Peter Hill, Vice-President Canada Border Services Agency\nSection notes Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Section notes", + "part": "", + "division": "", + "heading": "", + "text": "Section note 1 January 9, 2017 Return to section note 1 referrer Section note 2 R.S.C. 1985, c.1 (2nd Supp) Return to first section note 2 referrer Section note 3 S.C. 2005, c. 38 Return to section note 3 referrer", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Appendix B: Goods that do not need an export declaration", + "part": "", + "division": "", + "heading": "", + "text": "If goods are exempt from being reported by the exporter and are being transported by a carrier with a memorandum of understanding (MOU) with the CBSA for exports, the exporter may indicate to the carrier that No Declaration is Required (NDR).\nThe following NDR codes may be provided by the exporter to the carrier to indicate the reason an exporter declaration is not required.\nNote: Restricted goods exported for consumption in the United States do not require an exporter declaration; however, the appropriate permit, certificate or licence, must be presented.\nEach of the following NDRs should be read in conjunction with its corresponding section in the present memorandum as the latter provides more information on when these NDRs apply.\nNDR1: Non-restricted goods exported for consumption in the United States excluding trains (railcars and locomotives) NDR2: Non-restricted commercial goods having a value of less than CAD$2,000 NDR3: Non-restricted personal and household effects, other than those of an emigrant, that are not for resale or commercial use (exception: permanently exported conveyances) NDR4: Non-restricted goods exported from Canada on a temporary basis by using the A.T.A. Carnet; A.T.A. Carnet numbers are required as part of the NDR NDR5: Non-restricted goods that were temporarily imported and documented on a form E29B - Temporary Admission Permit or an A.T.A. Carnet and are subsequently exported; E29B numbers or A.T.A. Carnet numbers are required as part of the NDR NDR6: Non-restricted cargo containers, skids, drums, pallets, straps and similar reusable goods used by a carrier in the international commercial transportation of goods NDR7: Non-restricted goods exported by a diplomatic embassy or mission personnel for their personal or official use (exception: permanently exported conveyances) NDR8: Personal gifts and donations of non-restricted goods (exception: permanently exported conveyances and commercial goods) NDR9: Arms, military stores, munitions of war and other goods, which are the property of and remain the property of a designated foreign country, that were temporarily imported by a visiting force NDR10: Non-restricted goods exported for repair or warranty repair regardless of value that will be returned to Canada NDR11: Non-restricted goods temporarily imported for warranty repairs; non-restricted goods temporarily imported for additions, repairs not covered by warranty, or processing, and the value of the additions, repairs or processing is less than CAD$2,000 NDR12: Non-restricted goods for use as ship's stores by a Canadian carrier NDR13: Non-restricted goods manufactured or produced outside Canada and removed for export from a bonded warehouse or sufferance warehouse NDR14: Non-restricted goods, other than goods exported for further processing, that will be returned to Canada within 12 months after the date of exportation NDR15: Non-restricted goods exported because of an emergency or goods exported by the Department of National Defence (DND) and reported orally according to section 15 of the Reporting of Exported Goods Regulations NDR16: Other (this includes non-restricted goods used for unique situations). For this category, the reason for the NDR must be pre-authorized by the CBSA", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Appendix C: Summary Reporting Program", + "part": "", + "division": "", + "heading": "", + "text": "Exporters interested in participating in the Summary Reporting Program (SRP) must submit an application to the CBSA and be approved to participate in the program.\nCriteria to qualify for the Summary Reporting Program\nAn exporter may use summary reporting for exported goods if:\n- the goods are bulk or homogeneous (if such goods meet the eligibility criteria); and,\n- the exporter has received written confirmation from the CBSA that the goods may be reported in accordance with the SRP.\nRestricted goods\nIf the goods to be exported are restricted goods, the exporter must present to the CBSA, at the time of application, written confirmation from the government department controlling the goods that it approves the goods being reported using the SRP.\nThe export permits must be made available to the CBSA upon request.\nThe exporter of restricted goods under the SRP must also ensure that their exporter’s Summary Reporting Program ID number is written on the export permit to identify the exporter as an SRP participant.\nApplication process for the Summary Reporting Program\nA request to participate in the SRP must be made in writing on the BSF613-Summary Reporting Program Application Form . The completed application form, including the prescribed sample reporting format, should be forwarded to the CBSA headquarters (HQ) at:\nCanada Border Services Agency Integrated Corporate and Operational Support for Commercial Operations 191 Laurier Ave W 12th flr Ottawa ON K1A 0L8\nThe completed application form may also be scanned and sent as an attachment to the following e-mail address: cbsa.export_program-programme_exportation.asfc@cbsa-asfc.gc.ca\nIf the CBSA determines that the exporter meets the program requirements and if the decision is made to approve the application, the latter is valid for 2 years. Exporters will need to re-apply at least 90 days before the effective expiry date in order to continue using summary reporting. Summary report ID numbers are unique for each participant and should not be shared with third parties as the SRP participant is liable for any non-compliance.\nIf an application is not accepted, the CBSA will inform the applicant in writing.\nAmendments to the application for the Summary Reporting Program\nExporters who wish to add goods, places of exit, or countries of destination to a summary report, not authorized on their initial application, are required to complete an amended application (BSF613-Summary Reporting Program Application Form) and submit it to the CBSA for approval. SRP participants wishing to report additional goods, or add places of exit or countries of destination that were not authorized on the original application, must not report the goods via the SRP until their amended application has been approved.\nIf goods that were authorized on the original application subsequently become restricted, it is the exporter’s responsibility to submit an amended application to the CBSA immediately (refer to the above section entitled “Restricted goods” of this Appendix).\nSubmitting a monthly report for goods that do not qualify for the SRP may result in an Administrative Monetary Penalty (AMP).\nSubmitting a summary report\nSRP participants are required to submit a report covering the previous calendar month to the CBSA within 5 business days following the end of the month in which the goods are exported.\nOn the first day of each month, CERS Portal Business Account Owners will receive an automated notice advising them of the requirement to submit the summary report within the prescribed timeframe. These are to be submitted via the CERS Portal.\nTo avoid potential penalties from the CBSA, exporters must submit their reports using the prescribed format and within the specified timeframe.\nIf there is nothing to report for a particular month, a report must still be submitted within 5 business days after the end of the month indicating that no exports have taken place for that month (that is to say, exporters are required to submit a nil report).\nFailure to provide a report or meet the 5 business days reporting timeframe may result in an administrative monetary penalty. When a penalty is issued in relation to a particular summary report not being filed, exporters are still required to submit that report.\nAmendments to the summary report\nWhen an amendment is required to a summary report, the specific summary report that requires an amendment must be selected in the CERS Portal. As a rule, the exporter or customs service provider will be required to submit an \"Amend to update the Summary Report\" when any of the data elements present in the most recent version of the report need to be changed.\nThe Amend submission must be completed within 30 days of discovery (or being notified by the CBSA) of errors or omissions requiring one or more changes. The amendment must also be submitted if the goods are no longer being exported (please refer to chapter 25 of the ECCRD).\nGoods cannot be exported to countries of destination that were not authorized on the original SRP application (refer to the section above entitled \"Amendments to the application for the Summary Reporting Program\") until the latter application has been updated and approved by the CBSA.\nTo avoid potential penalties from the CBSA, exporters must not export their goods before their amendment is approved.\nTermination of the Summary Reporting Program participation\nExporters wishing to end their participation in the SRP must send written notice to the CBSA's Integrated Corporate and Operational Support for Commercial Operations Unit (the contact information is provided above) informing of their intention, 30 days before the effective date of termination.\nThe CBSA may remove exporters from the program should they no longer meet the program criteria. If the CBSA terminates an exporter's Summary Reporting Program privilege, the CBSA will inform the exporter in writing of its intention 30 days before the effective date of termination.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Appendix D: Proof of report", + "part": "", + "division": "", + "heading": "", + "text": "The formats of the proof of report numbers for each of the reporting methods are outlined hereinafter.\nCanadian Export Reporting System\nThe proof of report number for a Canadian Export Reporting System (CERS) export declaration submission is composed as follows:\n- Exporter's authorization ID (format: AA9999)\n- Date of submission (format: YYYYMMDD), and\n- Sequential number determined by the CBSA (between 1 to 99999999999, that is, 1 to 11 digits in length inclusively)\nExamples: March 20, 2020 is used as the hypothetical date of submission:\nAB1234202003201, AB12342020032010, AB123420200320100, AB123420200320101\nThe CBSA is aware that the exporting carrier occasionally obtained the proof of report number before the export declaration had been submitted in order to provide the exporter a \"unique carrier-assigned code\". This practice originated from some carriers hardcoding their system to require the proof of report before generating a Cargo Control Number (CCN).\nThe \"unique carrier-assigned code\" on an export declaration must enable a carrier or warehouse operator to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. It is an alphanumeric sequence that must be 21 characters or less and cannot have been previously used within the calendar year. It does not need to be the CCN.\nCarriers unable to generate a \"unique carrier-assigned code\" without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer number, parcel number, container number, railcar number or equipment number.\nThe exporter would subsequently complete the \"unique carrier-assigned code\" by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the \"unique carrier-assigned code\" would also need to number the shipments related to the identifier to make the code unique.\nFurther guidance on completing the “unique carrier-assigned code” is provided below for three exportation scenarios:\nGoods are exported from Canada to a non-U.S. destination The user enters the “unique carrier-assigned code” provided by the exporting carrier. Goods are exported from Canada to the United States and proceed to a non-U.S. destination with a different carrier The user completes the “unique carrier-assigned code” with information related to the carrier departing the United States. Other carrier information on the export declaration should relate to the carrier transporting the goods from Canada. Goods are exported from Canada to a non-U.S. destination but the “unique carrier-assigned code” cannot be generated without a proof-of-report number It is no longer possible for the carrier to obtain the proof of report number from the exporter or customs service provider before the goods are reported. Carriers unable to generate a “unique carrier-assigned code” without the proof of report number may instruct exporters to enter an identifier that can be used by carriers and warehouse operators to locate and present the goods to the CBSA for examination at any time prior to the goods leaving Canada. For example, a carrier may ask an exporter to use one of the following identifiers: trailer #, parcel #, container #, railcar # or equipment #. The exporter would subsequently complete the “unique carrier-assigned code” by adding the date of export to this identifier. If multiple shipments are associated to the same identifier, the “unique carrier-assigned code” would also need to number the shipments related to the identifier to make the code unique. This guidance can be summarized with the following formula: unique carrier-assigned code = [identifier] + [date of export] + [shipment number].\nG7 Electronic Data Interchange Export Reporting\nThe proof of report number for G7 Electronic Data Interchange (EDI) Export Reporting (G7 EDI) is 17 digits in length, e.g. RC123420121012345, and includes:\n- authorization ID, which is composed of 2 alphabetic and 4 numeric digits, e.g. RC1234, and\n- form ID, which is composed of the year, month and 5-digit sequential transaction number, e.g. 20121012345\nNote: The licence number issued to G7 EDI participants does not form part of the proof of report.\nSummary Reporting Program\nFor the Summary Reporting Program (SRP), the proof of report number is the Summary Reporting Program ID number, e.g. SUM9999. This ID is unique to the exporter and does not change with each shipment.\nFor SRP monthly reports submitted through the CERS Portal, the proof of report is composed as follows: SUMID (SUMNNNN) + submitters Auth ID (AANNNN) + YYYYMM for a total of 19 characters.\nNote: If the SRP report submission is completed by an exporter, then the SRP report will be assigned the exporter company's exporter Auth ID.\nIf the SRP report submission is completed by a customs service provider on behalf of an exporter, then the SRP report will be assigned the customs service provider's Auth ID.\nNo Declaration Required\nIf exporters do not have to report their exports to the CBSA, carriers must note this by using the correct No Declaration Required Number (NDR number). For a comprehensive list of goods that do not require an export declaration please refer to Appendix B: Goods that do not need an export declaration .", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "Appendix E: When an export declaration is required", + "part": "", + "division": "", + "heading": "", + "text": "This chart will help you determine when an export declaration is required.\nFigure 1: How to determine when you need an export declaration\nThe flow chart illustrates factors under which goods for exports must be reported. The goods are divided in 3 categories: restricted, special and regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. The chart begins with the question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes\", then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes\", an Export Declaration is not required If the answer is \"no\", an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes\", an Export Declaration may be required . Reference is made to note \"2\" again. If the answer is \"no\", you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information. If the reply is \"yes\", an Export Declaration is not required If the reply is \"no\", an Export Declaration is required\nFigure 1 : Text version The flow chart illustrates factors that determine which goods for exports must be reported. The goods are divided in 3 categories: restricted, special, regular. By answering several questions of the chart, you will determine whether your goods need to be reported on an Export Declaration. First question: What goods must be reported for export? To answer this question you are directed to question: \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" You are referred to note \"1\" at the bottom of the chart which reads: Refer to the \"Restricted goods\" section for further information. If you answer \"yes,\" then an Export Permit/Licence/Certificate is/are required. You are directed to the question: \"Are the goods being exported to the United States?\" [You are referred to note “4” at the bottom of the chart which reads: Goods moving in-transit through the United States and destined for consumption in another country (i.e. not the United States) are required to be reported to the CBSA.]\" If the answer to this question is \"yes,\" an Export Declaration is not required If the answer is \"no,\" an Export Declaration is required However, if you reply \"no\" to the question \"Are the goods restricted (i.e. controlled, prohibited or regulated) by any act of Parliament?\" you are directed to question: \"Are the goods special goods?\" [You are referred to note \"2\" at the bottom of the chart which reads: Please refer to the \"Special goods\" section for further information.] If the response is \"yes,\" an Export Declaration may be required . Reference is made to note \"2\" again If the answer is \"no,\" you are directed to the question: \"Do the goods fall under the Exceptions to reporting by the exporter section of this memorandum?\" You are referred to note \"3\" at the bottom of the chart. Note 3 reads: Please refer to the \"Exceptions to reporting by the exporter\" section for further information: If the reply is \"yes,\" an Export Declaration is not required If the reply is \"no,\" an Export Declaration is required", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information:\nApplicable legislation\n- Customs Act\n- Reporting of Exported Goods Regulations\n- Export and Import Permits Act\n- Customs Tariff\n- General Export Permit No. 12 - United States Origin Goods (GEP 12)\n- Visiting Forces Act\nRelated D-memos\n- D2-6-5: Documentation of Goods for Temporary Exportation\n- D3-1-8: Cargo: Export Movements\n- D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations\n- D8-1-4: Administrative Procedures Related to Form E29B, Temporary Admission Permit\n- D8-1-7: Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods\n- D8: Remissions and Temporary Importation\n- D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure\n- D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- D19-14-1: Cross-border Currency and Monetary Instruments Reporting\n- D20-1-4: Proof of Export, Canadian Ownership, and Destruction of Commercial Goods\n- D22-1-1: Administrative Monetary Penalty System\nSuperseded memoranda D\nMemorandum D20-1-1 dated August 5, 2022\nIssuing office\nExporter and Release Programs Unit Program and Policy Management Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D20-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-1-eng.html" + }, + { + "id": "dmemo-D20-1-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-4", + "marginal_note": "Guidelines and General Information", + "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods", + "division": "", + "heading": "", + "text": "1. Businesses are required to substantiate their claim for relief of duty and/or excise taxes by providing documents that prove that the goods in question originated from Canada, were exported, or destroyed. The term \"originated from Canada\" refers to both domestic products and to previously imported, duty-paid products returning to Canada.\n2. Where possible, the CBSA has attempted to align its documentation requirements for proof of export, destruction, or Canadian origin with existing commercial documents. The commercial documents must describe the goods in sufficient detail to enable CBSA officers to verify that the goods exported or destroyed were the same as the goods temporarily imported or that goods returning to Canada are of Canadian origin. The claimant can add to these commercial documents, any other information useful to the CAD officer such as make, model, serial number, reason for export, nature of repair, cost of repair, exported for which show.\n3. Almost any reasonable form of proof is acceptable to the CBSA as documentary evidence. However, it should be noted that failure to present any conclusive proof may result in denial of relief of duties and/or taxes. The description of the goods on the bill of lading or similar document must be the same as on the import invoice. For example, a bill of lading would not be acceptable if, in the description field, it stated \"one crate\" or \"wearing apparel\". A more appropriate description would be \"men's shirts\".\n4. To help the importing community substantiate an entitlement to relief of payment of duties and/or taxes, Appendix A contains a table indicating the following elements:\n- (a) related directives;\n- (b) reasons requiring a company to prove that a shipment was either exported or destroyed;\n- (c) circumstances which may affect the type of documentation required; and\n- (d) type of documentation acceptable to the CBSA as proof of export or destruction in each particular case.\n5. When no documentation exists to prove export or destruction, the CBSA will examine a shipment prior to its export or destruction and certify form E15, Certificate of Destruction/Exportation . In cases where one company requests many export inspections (for example, submission of more than twenty E15 forms per month), local offices may request that a Regional Operational Services officer or a Commercial Operations Directorate, Entry Section officer consult with the exporter/broker to find an alternate process.\n6. In cases of destruction, where a claimant wishes to use a document other than form E15, an application may be made to the Regional Collector to use alternate forms of proof regularly. An example of this would be the paper work of the disposal company. Regional Operational Services will consult with the Regional CAD Unit and either reject or approve the proposal. Appendix B contains an example of form E15 along with procedures and completion instructions.\n7. Reimported commercial goods, such as lap top computers, commercial samples, artwork, will not require formal accounting, when the goods have been identified on a form Y38, Identification of Articles for Temporary Exportation , and are accompanying the traveller. An example of form Y38, as well as an explanation of the conditions under which formal accounting will not be required, can be found in Appendix C.\n8. Reimported non-commercial goods are subject to the conditions governing proof of Canadian origin found in Memorandum D2-6-5, Documentation of Personal Articles for Temporary Exportation (form Y38 procedures).\n9. Proof of origin for Canadian goods returning to Canada must be provided at the time release of the goods is being requested from the CBSA.\nArtwork\n10. It is necessary to prove a work of art is of Canadian origin to import it free of GST after it has been temporarily exported.\n11. If the artwork accompanies the traveller, a properly completed form Y38 will suffice to prove Canadian origin and no customs accounting document will be necessary.\n12. Bills of lading that describe the artwork in sufficient detail to enable the CBSA to verify that the artwork entering Canada is the same as that described on the export bill of lading will also be acceptable to prove Canadian origin.\n13. In lieu of the documentation outlined in paragraphs 11 and 12, members of CARFAC (Canadian Artists' Representation) can obtain a Certificate of Canadian Origin from the national office of Canadian Artists' Representation, B1-100 Gloucester Street, Ottawa, Ontario, K2P 0A4, Telephone: 613 231-6277. The form will be considered as proof of Canadian origin if it is properly completed, stamped, dated and signed by the Director, or delegated representative, of the Canadian Artists' Representation. A copy of the form must accompany the accounting document at the time of import, if the artwork does not accompany the traveller.\nPenalty Information\n14. The Customs Act provides for penalties if any false declaration is made upon the exportation or importation of goods.", + "history": "", + "last_amended": "2012-11-09", + "current_to": "2012-11-09", + "citation": "Memorandum D20-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html" + }, + { + "id": "dmemo-D20-1-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-4", + "marginal_note": "Appendix A - Documentation Acceptable as Proof of Export/Destruction", + "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods", + "division": "", + "heading": "", + "text": "D-Memorandum Reason for Proof of Export/ Destruction Circumstance Acceptable Documentation D3-5-7 Temporary Importation of Vessels Partial relief (1/120 basis) of duties and/or taxes may be applicable for ships, rail cars and railway equipment imported on a temporary basis. To qualify for such relief, the export of the goods must be proven. A vessel imported temporarily on which 1/120 of the duty was paid. A General Declaration , form A6 (outward report), must be filed and the CBSA office of departure must be made aware that the vessel was imported on a 1/120 basis, or the CBSA must be advised in writing that the vessel is no longer being used for dutiable purposes. A railway car or equipment temporarily imported, on which 1/120 of the duty was paid. A US entry or landing certificate should be used as proof of export. If these are not available, the railway companies' records will be considered. D6-2-2 Refund of Duties Proof of export or destruction is required to substantiate a claim for refund of duties and taxes when the goods received are defective, are of inferior quality or are not the goods ordered. Besides the proof of export requirement, this directive outlines the other documents required to substantiate the original payment of duty and the condition of the goods. A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by commercial carrier. A bill of lading which clearly describes the goods, or a US landing certificate. A refund claim of more than $100 duty and taxes excluding GST where the goods are destroyed. Form E15, Certificate of Destruction/Exportation . A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by a non-commercial carrier and therefore no bill of lading is available. Foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported which fully describes the goods or form E15. A refund claim of more than $100 duty and taxes excluding GST where the goods are transported out of the country by Canada Post Corporation. If the goods are exported through a customs mail centre and the refund claim (form B2G non-commercial /B2 commercial) is prepared at that time, the officer will write EXPORTATION VERIFIED on the claim and date stamp it. A postal receipt that indicates the goods, the destination and the date such as postal insurance, postal registration, or the GST Exempt postal receipt which is issued for foreign postal destinations is acceptable. A refund claim of less than $100 duty and taxes excluding GST. Any of the above documents or if not available, an attestation of exportation placed on the refund claim and signed by the claimant or his agent. D7-2-3 Obsolete or Surplus Goods Proof of destruction is required to obtain a drawback of duties under the Obsolete or Surplus Goods program. Destruction under CBSA supervision A certified form E15, Certificate of Destruction/Exportation . D7-3-2 Motor Vehicles Exported Drawback Regulations A drawback may be paid for some new motor vehicles purchased and used temporarily in Canada before being exported. To obtain the drawback, the export of the vehicle must be proven. Documentation as described in this directive is required to substantiate Motor vehicles, exported for drawback, driven across the border A sales contract (or like document stamped by the CBSA officer) on which the exporter has annotated the odometer reading upon export, the make of vehicle, ID number, date of delivery, license number, and province of issue (where applicable). A copy of the foreign registration is also required. D7-4-1 Duty Deferral Program Proof of export is required to obtain relief from payment of customs duties levied under Schedule I of the Customs Tariff , with respect to goods used in the processing of goods in Canada which are subsequently exported. Other documentation as outlined in this directive is also required to substantiate the relief. Consumable and expendable goods. Bills of lading or foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported which fully describes the goods. D7-4-2 Duty Drawback Program A drawback may be paid in respect of certain goods manufactured in Canada and exported. To obtain the drawback, the export must be proven. A drawback may be paid in respect of certain goods imported into Canada and exported. To obtain the drawback, the export must be proven. Imported goods used in manufactured goods in Canada and subsequently exported. Export of goods subject to drawback. A sales invoice and bill of lading are required in addition to other documents to substantiate the drawback claim. In cases where goods are delivered to a bonded warehouse or duty-free shop for exportation, the claim shall also be accompanied by a copy of form B3, Canada Customs Coding Form . A sales invoice, bill of lading, credit and debit memorandums are required, in addition to other documents, to substantiate the drawback claim. In cases where goods are delivered to a bonded warehouse or duty-free shop for exportation the claim shall also be accompanied by a copy of the B3 form. D8-1-1 Temporary Importation Regulations Partial relief (1/60 basis) of duties and/or taxes may be applicable for goods imported on a temporary basis. To qualify for such relief, the export or destruction of the goods must be proven. 1/60 basis. Bills of lading, providing they fully describe the goods and can be related to the imported goods. Also acceptable are foreign customs documents fully completed and certified by a customs officer of the country to which the goods were exported which fully describe the goods. An attestation as to the presence of the goods in a foreign country, signed and certified by a foreign customs agency, may also be acceptable. If none of the above are available, form E15 may be used. D8-1-2 International Events and Conventions Services Program Proof of export is required for display goods temporarily imported under tariff item No. 9819.00.00, side shows and concessions, and goods imported for meetings or conventions of foreign organizations. Display goods, side shows and concessions, foreign conventions. At the time of exportation, goods which were granted temporary importation with the importer's copies of the Temporary Admission Permit (form E29B) or the ATA Carnet, must be presented to the CBSA for examination and certification. Also acceptable are consumption accounting documents or landing certificates fully completed and certified by a customs officer of the country to which the goods were exported or a US Certificate of Disposition of Imported Merchandise (D.F. 3227) fully completed and certified by a US customs officer. If none of the above are available, form E15 may be used. D8-1-2 International Events and Conventions Services Program When goods are imported in an emergency, they should be documented on form E29B. Goods consumed or destroyed in Canada may be accounted for on form B3. Emergency goods. Form B3 should contain a signed statement attesting to the destruction or consumption of the goods in Canada. See Memorandum D8-1-6 for qualified signees. D8-1-4 Form E29B, Temporary Admission Permit D8-1-7 Use of ATA Carnets for the Temporary Admission of Goods Goods may be temporarily entered on ATA Carnets or E29B forms where the document is subsequently lost. Lost ATA Carnets or forms E29B. Export may be substantiated by foreign customs documentation fully completed and certified by a customs officer of the country to which the goods were exported. If this cannot be obtained, form E15 can be used. D8-2-1 Canadian Goods Abroad D8-2-3 Non-commercial Importations Remission Order Canadian goods after having been temporarily exported for repair, addition or further processing are entitled to relief of duties and taxes. To substantiate the claim, it must be proven that the goods were exported from Canada and are not new importations. Commercial Canadian goods abroad. A work order or contract from the Canadian owner with a commercial invoice for the repairs. In the case of private vehicles, the registration will verify that it is Canadian. Summary reports which include work orders and commercial invoices. D8-3-8 Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order D8-4-2 Summary Reporting of Vehicle Repairs by Highway Carriers Vehicle repairs to highway carriers. D10-14-11 Canadian Goods and Goods Once Accounted for, Exported and Returned When Canadian goods are returned to Canada after a temporary exportation, their origin must be proven. Commercial products carried out and into Canada by a traveller. Form Y38, Identification of Articles for Temporary Exportation. Note that the goods must accompany the traveller. Jewellery. An appraisal certificate. Canadian art work. Bills of lading, a properly completed Y 38 if the artwork accompanies the traveller, or a Certificate of Canadian Origin certified by the Canadian Artists' Representation. Form E15 can be used if none of the above are available. Commercial items which do not fall into any of the above categories. Bills of lading, consumption entries or landing certificates fully completed and certified by a customs officer of the country to which the goods were exported. Evidence that the goods have not been advanced in value or improved in condition by any process of manufacture or other means, or combined with any other article abroad. If none of the above are available, form E15 can be used.", + "history": "", + "last_amended": "2012-11-09", + "current_to": "2012-11-09", + "citation": "Memorandum D20-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html" + }, + { + "id": "dmemo-D20-1-4-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-4", + "marginal_note": "Appendix B - Form E15, Certificate of Destruction/Exportation", + "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods", + "division": "", + "heading": "", + "text": "1. Form E15 is an identification document used to describe goods exported or destroyed under CBSA supervision. Each shipment documented on form E15 must be examined by a CBSA officer and the officer must certify that the goods have been exported or destroyed.\n2. The importer/exporter or his agent is responsible for the completion of form E15. The form must be submitted in duplicate with the goods to be examined. When packing or crating is necessary, consideration must be given to the fact that CBSA officers are required to identify the goods before exportation or destruction. A service charge is applicable when a CBSA officer must leave the CBSA office to verify exportation or destruction.\n3. An uncertified form E15 is invalid as proof of exportation or destruction.\n4. The CBSA officer shall complete fields 12, 13, 14, and 15, of form E15 and sign, date stamp and place his/her badge number in the appropriate spaces upon completion of the examination.\n5. Both copies of the form E15 are returned to the applicant.\n6. Methods of returning the certified forms E15 to the applicant vary. It is very important that the applicant receive certified copies of the form E15 in a dependable and timely fashion because they will be needed to substantiate claims for relief of duty. It is the CBSA's responsibility to see that the applicant receives the copy.\n7. All goods for export presented for identification at an inland CBSA office shall be forwarded in bond to the point of exit unless they are transported by a commercial bonded carrier on a through bill of lading under a cargo control document. The E15 form will be signed, stamped and returned to the exporter at the examining office. At the discretion of the examining office, the shipment may be forwarded under seal. In this case, a photocopy of form E15 should be sent with the shipment to be used for verification purposes should the seal not be intact. The Regulations relating to bonding requirements are found in Memorandum D3-1-1, Regulations Respecting the Importation, Transportation and Exportation of Goods .\nForm E15 Completion Instructions\nThe following instructions are intended to assist in the completion of form E15. They are numbered to correspond with the numbered fields (boxes) on form E15 (sample is attached).\nField No. 1 – Name and full address of the applicant (for example importer of record, owner, exporter or consignor).\nField No. 2 – Page number and total number of pages.\nField No. 3 – Applicant's reference number – This is an optional field which can be used by the applicant to reference the merchandise in the company's, own record keeping system. Purchase order numbers, packing slip numbers or invoice numbers are typical.\nField No. 4 – Reason for certification – Mark the appropriate box to designate the circumstance involved in obtaining relief of duty.\nField No. 5 – Gross shipping weight as shown on the waybill, bill of lading or similar transportation document if applicable.\nField No. 6 – If the goods were previously imported, state the import transaction number, accounting date and the CBSA office where the import accounting document was presented for each line in field 8.\nField No. 7 – Marks and numbers on the packages – For carload, truckload or container load shipments, show the car, trailer or container number.\nField No. 8 – Describe the articles to be exported or destroyed (in detail) showing serial numbers, part numbers, model numbers, catalogue numbers and any other identifying marks and numbers where applicable.\nField No. 9 – Quantity and unit of measure for each line in field 8.\nField No. 10 – Invoice unit price per item as given in field 8.\nField No. 11 – Invoice value per line – This value must be FOB place of lading, exclusive of freight, handling, insurance or similar charges.\nField No. 12 – CBSA use only (comments on discrepancies, condition of articles, scrap statement, method of destruction, etc.) – Where the CBSA officer believes that part of the goods have been used or damaged, a notation should be made specifying the quantity, description of the used or damaged goods, and the apparent use.\nField No. 13 – Point of destruction/exportation.\nField No. 14 – CBSA use only – Indicate the disposition of the scrap derived from the destruction. The appropriate box is to be checked by the officer and any comments should appear in field 5.\nField No. 15 – CBSA use only – The officer indicates the condition of goods before exportation or destruction.\nField No. 16 – CBSA use only – Inspector's signature and badge number.\nField No. 17 – Type or print the full return address, including the postal code in order to show in a window envelope.\nField No. 18 – CBSA use only – date-stamp.\nSample of Form E15, page 1 of 1", + "history": "", + "last_amended": "2012-11-09", + "current_to": "2012-11-09", + "citation": "Memorandum D20-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html" + }, + { + "id": "dmemo-D20-1-4-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-4", + "marginal_note": "Appendix C - Form Y38, Identification of Articles for Temporary Exportation", + "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods", + "division": "", + "heading": "", + "text": "This Appendix outlines and explains the conditions under which formal accounting is not required for reimported commercial goods which accompany the traveller.\n1. Many Canadian manufacturers seeking to establish export markets for their products often travel with promotional equipment, product samples, personal computers, VCRs, artwork, etc., which they intend to use abroad and bring back with them.\n2. At the time the goods are reimported into Canada, it is the responsibility of the traveller to account for the goods. This normally includes the preparation of an accounting document with supporting documentation to establish that the goods were initially taken out of Canada.\n3. To assist frequent business travellers in meeting this requirement, the CBSA has developed a procedure by which goods may be documented on an identification card before their removal from Canada. At the time of reimportation, the card will be accepted by the CBSA as satisfactory evidence as to the origin of the goods. Upon presentation of form Y38, the traveller will have fulfilled his responsibility to account for the goods, and therefore form B 3, Canada Customs Coding Form , will not be required. This procedure, while not mandatory, is provided as a service free of charge at all CBSA offices across Canada.\nDocumentation\n4. Commercial goods being temporarily exported and accompanying the traveller, may be presented for identification at any CBSA office before or at the time of departure from Canada.\n5. Following examination and identification by a CBSA officer, the article will be documented on a wallet-size card, form Y38.\n6. Where available, serial numbers or other identifiable marks that uniquely identify an article must be shown on the Y38. In cases where no unique or identifiable numbers or marks are available, trade marks, model numbers, and a clear and complete description of the article, including colour, size, material, etc., must be provided to enable the CBSA to relate the description on form Y38 to the articles being entered.\n7. The traveller/company representative will be asked to sign a declaration statement on the face of form Y38 attesting that the goods were, to the best of his or her knowledge, either produced in Canada or lawfully entered by the CBSA.\n8. As there is no expiry date on the form, it may be retained and used by the traveller as long as it remains legible.\n9. Goods which have been documented on form Y38 must not be advanced in value, improved in condition or combined with any other article while abroad. The product must remain in the same style, shape, make, etc., as it was when form Y38 was issued. Information on documentation of goods exported for such purposes is contained in Memorandum D8-2-1, Canadian Goods Abroad .\n10. Goods documented on form Y38 are not to be individually reported for export on form B13A, Export Declaration , or included in the monthly Summary Reporting of exports.\nRequirements of Other Government Departments\n11. Commercial goods exported and imported on form Y38 are subject to the requirements of other government departments and all necessary permits, certificates, etc., must be presented to the CBSA each time the subject goods are exported. The requirements of other government departments are listed in the D19 series of Memoranda.\nSample of Form Y38, page 1 of 2\nSample of Form Y38, page 2 of 2", + "history": "", + "last_amended": "2012-11-09", + "current_to": "2012-11-09", + "citation": "Memorandum D20-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html" + }, + { + "id": "dmemo-D20-1-4-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D20-1-4", + "marginal_note": "References", + "part": "Proof of Export, Canadian Ownership, and Destruction of Commercial Goods", + "division": "", + "heading": "", + "text": "Issuing office: Inspection and Control Division Headquarters file: 7605-6 Legislative references: Other references: D2-6-5, D3-1-1, D3-5-7, D7-2-3, D7-3-2, D7-4-1, D7-4-2, D8-1-1, D8-1-2, D8-1-4, D8-1-7, D8-2-1, D8-2-3, D8-3-8, D8-4-2, D10-14-11, D19 series Superseded memorandum D: D6-2-3, August 28, 1990 D20-1-4, September 13, 1993 Interim D20-1-4, August 3, 1993", + "history": "", + "last_amended": "2012-11-09", + "current_to": "2012-11-09", + "citation": "Memorandum D20-1-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d20/d20-1-4-eng.html" + }, + { + "id": "dmemo-D21-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines General Persons not eligible to import goods under tariff item No. 9808.00.00 Persons eligible to import goods under tariff item No. 9808.00.00 Goods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes Taipei Economic and Cultural Offices Remission Order Global Affairs Canada’s Office of Protocol email address Other government departments Examination, release and accounting for imported goods Refund of duties Motor vehicles Additional information Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\n- References Applicable legislation Superseded memoranda D Issuing office\n- Contact us\n- Related links", + "history": "", + "last_amended": "2025-06-20", + "current_to": "2025-06-20", + "citation": "Memorandum D21-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html" + }, + { + "id": "dmemo-D21-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been amended to:\n- Add a new organization under Appendix A: DIANA - NATO - Defence Innovation Accelerator for the North Atlantic", + "history": "", + "last_amended": "2025-06-20", + "current_to": "2025-06-20", + "citation": "Memorandum D21-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html" + }, + { + "id": "dmemo-D21-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "For the purpose of the memorandum, the following definitions apply:\nAccredited foreign representative means a person posted to Canada and assigned to a diplomatic mission, a consular post, or to an international organization in Canada established under the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . The categories of accredited foreign representatives are listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 ; accredited foreign representatives, including accredited personnel with international organizations, receive a multiple-entry acceptance Visa (permanently inserted in the holder's passport) and, in most cases, an identity card issued by GAC ’s Office of Protocol as an indication of the holder's status under one of the Acts above (see section Persons eligible to import goods under tariff item No. 9808.00.00).\nAgents are persons who are authorized to transact business with the Canada Border Services Agency (CBSA) on behalf of the accredited foreign representative. An agent is normally a customs broker. The CBSA may refuse to transact business with an agent until the agent produces acceptable written authorization or obtains the delegated authority in the CARM Client Portal. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent .\nCareer consular officer means any accredited foreign national entrusted to exercise consular functions, including the head of a consular post, consul generals, consuls, vice-consuls and consular agents.\nConsular employee means any accredited foreign national employed in the administrative or technical service of a consular post.\nConsular post means any office established in Canada in accordance with the Foreign Missions and International Organizations Act and administered by the head of the consular post, which includes for example consul generals, consuls, vice-consuls and consular agents. The locations of consular posts are available on the GAC ’s Office of Protocol website .\nDiplomatic agent means a foreign national accredited as the head of a diplomatic mission or as a member of the diplomatic staff. The head of the mission includes ambassadors, high commissioners and the apostolic nuncio representing their states in Canada.\nDiplomatic bag means any properly identified and sealed package, pouch, envelope or other container that is used to transport official correspondence, documents, and other articles intended for official use, between:\n- Diplomatic missions and consular posts in Canada, and their foreign ministry/ office\n- A permanent mission of a member state to the International Civil Aviation Organization (ICAO) headquartered in Montréal, Quebec, and that member state’s foreign ministry/ office; and\n- International organizations headquartered in Canada to dispatch and receive its official correspondence in bags\nDiplomatic cargo means commercial shipments of goods designated and marked as diplomatic cargo that do not meet the definition of diplomatic bag.\nDiplomatic mail means pieces of mail and parcels imported by, or addressed to, diplomatic missions, consular posts, international organizations, and accredited foreign representatives and their families, that do not meet the definition of diplomatic bag.\nDiplomatic mission means an embassy or high commission of a foreign state established in Canada in accordance with the Foreign Missions and International Organizations Act or a mission of permanent character to an international organization established in Canada (e.g., ICAO).\nDomestic worker means a person in the domestic service of an accredited foreign representative pursuant to Canada’s Domestic Worker Accreditation Program .\nDuties and taxes means duties or taxes levied or imposed on imported goods under Part 2 of the Customs Act , the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\nFamily means accredited members of an accredited foreign representative's family normally resident in their household.\nFirst installation means a period not to exceed six months after the initial arrival in Canada for the purposes of taking up a posting.\nGoods imported for official use means articles imported for a use which is consistent with the functions of a diplomatic mission, consular post or international organization. This includes goods imported for representational use. Examples include coats of arms, flags, signboards, seals and stamps, books, official printed matter, office furniture, office equipment and similar articles.\nGoods imported for personal use means goods imported by an accredited foreign representative for their own use and the use of their family.\nHonorary consular officer means any citizen or permanent resident of Canada entrusted by a foreign State with the exercise of consular functions, including honorary consuls general, honorary consuls, honorary vice-consuls and honorary consular agents.\nInternational organization means an organization established in Canada by treaty and/or enjoying customs/importation privileges under an order made pursuant to the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act ; for the purposes of this memorandum only , it does not mean an intergovernmental conference in which two or more states participate (e.g., a summit).\nMotor vehicle(s) means any vehicle that is capable of being driven or drawn on roads by any means other than muscular power exclusively, but does not include any vehicle designed to run exclusively on rails.\nOffice of Protocol means the Office of Protocol of Global Affairs Canada.\nRepresentational use means goods imported to promote the culture or economy of the sending State represented by the diplomatic mission or consular post. These goods may include items such as tourism or other promotional material imported for free distribution at a trade show. This privilege only applies where such goods are to be distributed by the diplomatic mission or consular post and not where the custody of the goods or the responsibility for promotional activities are contracted to a third party.\nService staff means an accredited foreign national employed in the domestic service of a consular post or diplomatic mission.\nSuites means the personal staff accompanying a diplomatic agent on official business.\nTemporary resident means a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of employment for a period not exceeding 36 months, including accredited foreign representatives and their family.", + "history": "", + "last_amended": "2025-06-20", + "current_to": "2025-06-20", + "citation": "Memorandum D21-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html" + }, + { + "id": "dmemo-D21-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General\n1. The use of a tariff item from the Customs Tariff regarding the importation of goods only provides privileges for duties and taxes relief and does not provide any other form of immunities.\n2. The Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organization) Act , and related regulations, specify the immunities from opening, search, detention, seizure and execution of goods being imported, including motor vehicles, enjoyed by diplomatic missions, consular posts, and international organizations.\nPersons not eligible to import goods under tariff item No. 9808.00.00\n3. Residents of Canada returning from diplomatic postings abroad, e.g., at a Canadian embassy, are not entitled to the privileges of the Foreign Missions and International Organizations Act or tariff item No. 9808.00.00. For additional information on the entitlements and conditions under which former residents of Canada, residents of Canada, and Canadian government employees returning to Canada may import personal and household use goods after a minimum residency or absence abroad of one year, refer to Memorandum D2-3-2: Former Residents of Canada—Tariff Item No. 9805.00.00 .\n4. Certain accredited foreign representatives are entitled to use tariff item No. 9808.00.00 only at the time of their first installation and not to any subsequent importation. However, as a temporary resident, they may be entitled to the duties and taxes relief of tariff item No. 9803.00.00 for subsequent importations. For more information on the privileges under which temporary residents may import their goods without payment of duties and taxes, refer to Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\nPersons eligible to import goods under tariff item No. 9808.00.00\n5. The category of persons in which the accredited persons fall will determine the customs privileges to which the person is entitled (e.g., who is eligible to duties and taxes free privileges under tariff item No. 9808.00.00, on which goods, if applicable only at the time of first installation or also on subsequent importations). GAC issues acceptances and identity cards to accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations. Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 lists the categories of accredited foreign representatives, the alphabetical letter appearing on their acceptance and their identity card, as well as the privileges associated with each category.\nNote: Honorary consular officers, who are Canadian citizens or permanent residents of Canada, do not receive acceptances.\n6. If at the time of their first installation, the accredited foreign representative has not yet been issued an acceptance or identity card, the CBSA will first request to see the person’s diplomatic or official visa as issued by Immigration, Refugees and Citizenship Canada (IRCC). The name of the accredited foreign representative may also be listed on the Foreign Representatives in Canada (international.gc.ca) webpage. The CSBA can also verify the person’s status by contacting GAC ’s Office of Protocol via xdc-pi@international.gc.ca .\n7. Accredited foreign representatives can be entitled to the benefits of tariff item No. 9808.00.00 for all of their importations, for the articles imported at the time of their first installation only, or in some cases, for none of the importations. The privileges related to importing goods under tariff item No. 9808.00.00 are established by the Foreign Missions and International Organizations Act and the Privileges and Immunities (North Atlantic Treaty Organisation) Act , and related regulations pursuant to these Acts.\n8. GAC will only issue an acceptance and identity card to persons listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum, but may sponsor special orders in council for certain international organizations. Persons not listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may benefit the duties and taxes relief granted under one of these orders in council by having a copy of the order in council available for review by the border services officer, proper identification and an original letter of recognition signed by the head of the international organization (or another responsible person). For example, the Privileges and Immunities (International Labour Organization) Order conditionally exempts the International Labour Organization from duties and taxes, on goods imported for the Organization’s official use. Organizations presenting special orders in council may account for their goods under tariff item No. 9808.00.00.\n9. The acceptance is permanently affixed to the holder’s foreign passport. In the lower right corner of the acceptance is a unique alphanumeric number that will begin with an alpha prefix C, D or J. This is the same alpha prefix that appears on their identity card and is an indicator of the customs privileges to which the importer is entitled. Those persons whose alpha prefix is C or D are entitled to claim the benefits of tariff item No. 9808.00.00 at any time. The benefits granted to persons whose alpha prefix is J vary. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n10. The identity card has a colour picture of the holder. On the front of the card, right side centre, there will be an alpha prefix C, D or J. The holder’s complete unique identifier number will appear on the back of the identify card. Features of the identity cards are available on the GAC website , at the link found in the References section of this memorandum.\n11. Family members are issued personal acceptances and identity cards, with the exception of children under the age of 16. The primary card holder does not have to be present for family members to present their acceptances and account for the goods duties and taxes free under tariff item No. 9808.00.00.\n12. Accredited foreign representatives assigned to diplomatic missions, consular posts and international organizations, should at the time of their first entry into Canada, present their passport containing their diplomatic or official visa issued by Immigration, Refugees and Citizenship Canada. As for all their subsequent entries into Canada, they should present their passport containing their acceptance counterfoil issued by the GAC ’s Office of Protocol.\n13. Accredited foreign representatives may import goods for their personal or official use duties and taxes free under tariff item No. 9808.00.00. Family members may also import goods for their personal use under this tariff item. However, in some cases, the benefits of the tariff item are limited to the person's first installation into Canada. For more information, refer to Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 of this memorandum.\n14. Only diplomatic agents of the diplomatic mission can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission.\n15. At a consular post, there are two categories of consular officers: career consular officers and honorary consular officers. Only career consular officers are entitled to the benefits of tariff item No. 9808.00.00. Only career consular officers or agents of the consular post can account for goods imported for the official use of the consular post under tariff item No. 9808.00.00.\nGoods and Services Tax/Harmonized Sales Tax (GST/HST), and Excise Duties and Taxes\n16. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under section 1 of Schedule VII to the Excise Tax Act .\n17. Imported goods that are classified under tariff item No. 9808.00.00 are non-taxable for the purposes of the Excise Act, 2001 (other than section 54), the Excise Tax Act , the Special Import Measures Act or any other Act of Parliament relating to customs.\n18. When accounting for commercial or casual goods classified under tariff item No. 9808.00.00, a Commercial Accounting Declaration (refer to Memorandum D17-1-10: Coding of Customs Accounting Documents ) or Form BSF715, Casual Goods Accounting Document (refer to Memorandum D17-1-3: Casual Importations ) must be completed using GST/HST tax status code 67 to indicate that the goods are non-taxable. GST/HST tax status code 67 applies to goods imported for the personal use of accredited foreign representatives and their families, and for goods imported for the official use of diplomatic missions, consular posts (unless the post is headed by an honorary consular officer), and accredited international organizations.\n19. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to Memorandum D17-1-3: Casual Importations , at the links provided in the References section of this memorandum.\nTaipei Economic and Cultural Offices Remission Order\n20. The privileges from duties and taxes relief provided to the Taipei Economic and Cultural Office (TECO) is provided by the Taipei Economic and Cultural Offices Remission Order (P.C. 1994 568 dated April 14, 1994). Goods imported by TECO personnel, whose identity card contains the alpha prefix SR, will be accounted for on a Commercial Accounting Declaration. When accounting for commercial goods on a Commercial Accounting Declaration, the goods are classified in chapters 1 to 97 of the Customs Tariff and entered in field Classification No. Special authorization code 94-05686 should be entered in field Special Authority Permit.\nGlobal Affairs Canada’s Office of Protocol email address\n21. To obtain more information regarding the status of an office or persons seeking to obtain customs privileges and immunities, please consult GAC ’s Office of Protocol via xdc-pi@international.gc.ca . The Office of Protocol cannot however field questions regarding Canadians returning from a diplomatic or consular posting abroad, and for such questions, refer to Memorandum D2-3-2: Former Residents of Canada – Tariff Item No. 9805.00.00 , at the link found in the References section of this memorandum.\nOther government departments\n22. The CBSA assists other government departments in controlling the importation of certain goods into Canada. These goods include items such as firearms, ammunition, fireworks, meat and dairy products, animals, plants and plant products, such as wood products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all-encompassing but it provides some examples of goods that are controlled, restricted or prohibited. The CBSA will not release these goods until satisfied that all the import requirements have been met.\n23. All motor vehicles entering Canada are subject to inspection to ensure they are clean and free of pests and/or soil. Inspections are subject to fees. Diplomatic agents (including those with equivalent status) and career consular officers, family members or their agents, must be present when the border services officer conducts the inspection. If the motor vehicle is not adequately cleaned there will be an additional cost to the importer to obtain the service of a professional motor vehicle cleaning firm. Additional information is available on the Canadian Food Inspection Agency website (CFIA) and within CFIA Directive PI-016: Procedure for inspecting regulated articles for freedom from soil, plants, plant parts and related matter , CFIA Directive: TAHD-DSAT-IE-2010-17-1, Import of Used Equipment and Things from Non-designated Countries , and CFIA Directive D-95-96: Phytosanitary Requirements for Soil and Soil-Related matter, and for Items Contaminated with Soil and Soil-Related Matter . Additional information is also available on the CFIA Web Site .\n24. For additional information on the requirements of other government departments, refer to D Memoranda Series D19: Acts and Regulations of Other Government Departments .\nExamination, release and accounting for imported goods\nForeign diplomatic bags\n25. General rules and protections owed to diplomatic bags: Diplomatic missions, consular posts and international organizations are not required to account for the contents of diplomatic bags. Properly identified and sealed diplomatic bags are inviolable; they cannot be opened or detained. Indeed, to protect the free communication owed to diplomatic missions and consular posts for official purposes, all diplomatic and consular bags must be released without manual searches, any form of scanning, or detention. Although inspection of a diplomatic bag by X-ray would not physically break the external seal of the shipment, such an action constitutes the modern-day electronic equivalent of opening a bag. As a result, the border services officer cannot search properly identified and handled diplomatic bags, either physically or electronically (e.g., by X-ray).\n26. To be considered a diplomatic bag, the definition found in the Definitions section of this memorandum must be met. Canada does not set any limits on the permissible size, weight, or quantity of properly identified diplomatic bags.\n27. Proper identification: Diplomatic bags must bear visible external marks of their character and further bear identification of the foreign state/government/international organization to which the bags belong. More specifically, they must:\n- Have readily visible markings on the exterior of the bag, envelope, crate, or container clearly identifying it as a Diplomatic bag (in English); or Valise diplomatique (in French)\n- Externally bear the official seal of the sending entity (this may be a lead or plastic seal that is attached to a tie that closes the bag or a seal affixed to the bag’s exterior)\n- Be addressed to or from the sending state’s foreign ministry, its diplomatic mission or consular post or permanent mission to an international organization headquartered in Canada; or, in the case of an international organization, be addressed to or from the international organization’s headquarters abroad, including the United Nations in New York; and\n- When applicable, all associated shipping documents, such as bills of lading and air waybills, should describe the shipment as a Diplomatic Bag (in English); or Valise diplomatique (in French)\n28. Accompanied diplomatic bags: Properly designated diplomatic bags, transported in either the cabin or cargo-hold of an aircraft, vessel, train, or motor vehicle, are considered by Canada as being accompanied by a diplomatic or non-professional diplomatic courier when such couriers travel as a passenger on the same mode of transportation. The smooth and swift movement of diplomatic couriers transporting diplomatic bags is facilitated with proper identification that conveys the courier’s status and proper documentation that reports the number of packages being transported in the bag, and other related information. Whenever a properly identified diplomatic bag is accompanied or delivered by a diplomatic or non-professional diplomatic courier, the courier must be provided with an official document, e.g., on letterhead of the sending foreign ministry/organization, indicating that person’s status and the number of diplomatic bags that person is responsible for transporting.\n29. Unaccompanied diplomatic bags: Properly identified diplomatic bags are considered by Canada as being unaccompanied when a diplomatic or non-professional diplomatic courier is not traveling as a passenger on the same aircraft, vessel, train, or motor vehicle that is transporting the bag. There must be a detachable certificate affixed to the outside of the bag. The actual design of this detachable certificate is left to the discretion of the pertinent foreign office or international organization, but it must contain the following elements: a brief description of the bag, including its weight; a statement certifying that the bag contains only official correspondence, documents, or articles intended for official use. It should bear the signature of a responsible official of the originating foreign office, embassy, legation, consulate or international organization. Properly identified diplomatic bags may be entrusted to the captain of a commercial aircraft, when transporting such shipments into, within, or from Canada. However, in such instances, the captain of a commercial aircraft cannot be considered to be a diplomatic or non-professional diplomatic courier.\n30. About diplomatic couriers: Diplomatic couriers who have been provided with an official document indicating their status and the number of packages constituting the diplomatic bag, enjoy personal inviolability and are not liable to any form of arrest or detention in the performance of their function. However, a diplomatic courier’s person and personal baggage are subject to normal airport security screening and customs examinations. Couriers presenting diplomatic bags for importation must possess an official document indicating their status as an agent of the diplomatic mission or consular post. Absent accreditation by the receiving State as a diplomatic agent, as a member of a diplomatic mission’s administrative and technical staff, a consular officer, or consular employee, non-professional diplomatic couriers will enjoy personal inviolability only during the time in which they have a properly identified diplomatic bag in their charge.\n31. In the case of the North Atlantic Treaty Organization (NATO) Climate Change and Security Centre of Excellence, official documents under official seal are not subjected to CBSA inspection, per the NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order (SOR/2023-183). Couriers, whatever their status, carrying these documents must be in possession of an individual movement order. This movement order, which should be issued in the English and French languages by an appropriate agency of the sending State or of the NATO certifying the person’s status, must show the number of despatches carried and certify that they contain only official documents.\n32. Other expectations: Canada recognizes the importance of public safety and security, and the need to safeguard these against possible violations. If there are serious and reasonable grounds for suspecting the identity of the courier or serious grounds to believe that the diplomatic bag contains correspondence, documents or articles not intended for official use or goods that are prohibited, restricted or controlled, the border services officer will contact the diplomatic mission, consular post or international organization, via the Office of Protocol at xdc-pi@international.gc.ca , and ask that the bag be opened in the presence of an authorized accredited representative. If the sending foreign State refuses this request, the bag is to be returned to its place of origin. Should you need the contact information for all missions and posts, consult the Foreign representatives in Canada webpage.\n33. Countries and international organizations are further reminded of their obligations under Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations (or other applicable instrument) to comply with Canadian entry, customs and quarantine laws and requirements pertaining to prohibited, restricted, or controlled goods, such as narcotics, firearms, weapons, currency, and food, plant and animal products. Any use of a diplomatic bag or courier to import or export any items in contravention of Canadian legislation may be prosecuted.\n34. Reporting an incident: All incidents related to the opening, search, detention, or loss of a diplomatic bag, including cases where a bag was received with missing items, must be reported to the Office of Protocol ( xdc-pi@international.gc.ca ), copying the Tariff Policy Unit ( Tariff_classification.classement_tarifaire@cbsa-asfc.gc.ca ) as quickly as possible. The opening and mishandling of a diplomatic bag by a private air carrier cannot generally be regarded as a violation of the Foreign Missions and International Organizations Act , including the appended Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular Relations , as applicable. When notifying of an alleged incident, the mission must provide the following information:\n- The date on which the mission determined there was a problem with the diplomatic bag\n- All details that led the mission to conclude that the Government of Canada may have opened the bag or compromised its integrity (this may include a copy of any Government of Canada correspondence left inside the bag)\n- Copies of shipping documents (e.g. bill of lading, airway bill, etc.) and other transportation details such as flight details\n- Photos of the bag if available and\n- The mission’s main contact(s) on the file (in case of inquiries)\n35. Additional information is available in Circular Note No. XDC-0144 of January 28, 2011: Canadian policy and practice on the screening of diplomatic bags .\n36. Correspondence and other official documents imported by international organizations accredited by GAC (either by courier or in sealed bags) are treated the same as diplomatic bags.\n37. Diplomatic bags sent to Canada by representatives of Canadian diplomatic missions/consular posts based abroad are not entitled to the benefits and privileges identified in the Foreign Missions and International Organizations Act .\nGoods imported for official use – not imported in diplomatic bags\n38. Goods not imported in diplomatic bags, even if designated and marked as diplomatic cargo or diplomatic mail, are not considered by the CBSA to be properly identified diplomatic bags. Therefore, such shipments are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Foreign Missions and International Organizations Act .\n39. Goods that are not imported in diplomatic bags that are to be used in the operation of the diplomatic mission, consular post, or international organization are considered commercial goods and are entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00.\n40. Only diplomatic agents of the diplomatic mission, or their agents, can account for goods imported under tariff item No. 9808.00.00 for the official use of the diplomatic mission. In the case of a consular post, only career consular officers of that post, or their agents, can account for goods imported under tariff item No. 9808.00.00 for official use.\n41. Goods imported for official use are to be accounted for on the Commercial Accounting Declaration in the CARM Client Portal. For more information, refer to Memorandum D17-1-10: Coding of Customs Accounting Documents , and to CARM Client Portal: Onboarding documentation .\n42. Goods imported for official use are to be accounted for in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number. Business numbers are issued by the Canada Revenue Agency (CRA), while import-export program (RM) account is administered by the Canada Border Services Agency (CBSA). For more information on business numbers, refer to the Canada Revenue Agency website or call 1-800-959-5525 , and for more information on import-export program (RM) accounts, refer to Register for or modify an import-export program account, at the link found in the References section of this memorandum.\n43. Customs brokers authorized to account for goods on behalf of a diplomatic mission, consular post, or international organization must present an official document issued by their client, indicating their status as an agent of the diplomatic mission, consular post or international organization or obtain the delegated authority in the CARM Client Portal, authorizing them to account for the goods of a specific importation. Generic authorizations are not accepted. For more information, refer to Memorandum D1-6-1: Authority to Act as Agent , at the link found in the References section of this memorandum.\n44. To meet the requirements of section 5 of the Customs Diplomatic Privileges Regulations for the purpose of the duties and taxes free privileges, the Commercial Accounting Declaration must be accompanied by a Declaration and Approval Certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts of this memorandum. When the Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation of goods and not a photocopy or facsimile. The certificate must bear the official diplomatic mission, consular post or international organization seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nImportation of alcohol for charitable and special representational event: a special process for diplomatic missions, consular posts and international organizations\n45. Alcoholic beverages and tobacco and vaping products can be considered goods imported for official use and imported duties and taxes free only if it is for consumption during official functions on the premises of the diplomatic mission, consular post or international organization, and the premises of the accredited foreign representative. In addition, all provincial liquor board requirements must be met.\n46. Diplomatic missions, consular posts and international organizations are entitled to import alcoholic beverages duties and taxes free under tariff item No. 9808.00.00 for activities and special representational events that will occur inside their premises, e.g., the diplomatic mission, consular post or official residence. The GAC Office of Protocol’s pre-approval of these imports is not required.\n47. If the event is to be hosted outside a diplomatic mission, consular post or international organization, or outside the official residences, diplomatic missions are required to seek the Office of Protocol’s pre-approval via xdc-pi@international.gc.ca prior to importing the alcoholic beverages. The event must be hosted or co-hosted by an accredited representative of appropriate designation, such as a diplomatic agent (D identify card) or a career consular officer (C identity card), and all applicable federal and provincial laws must be respected. It should be noted that permits from the appropriate provincial authority may need to be obtained in order to serve alcohol imported duties and taxes free, regardless of whether the venue is otherwise licensed to serve alcohol purchased through provincially regulated vendors.\n48. The submission to the Office of Protocol must be made well in advance of the event and include:\n- The date, location and anticipated hours of the event\n- The type of event (e.g., special representational event, charitable event, etc.)\n- The name and title of the accredited representative who will be present as host or co-host at the event, along with a copy of the host’s or co-host’s invitation; and\n- A confirmation that: The relevant provincial liquor permit has been or will be sought and received from the provincial liquor board, where applicable The proceeds of the event are to be donated to a registered Canadian charity, along with the charitable registration number issued by the Canada Revenue Agency (does not apply to special representational events) The alcoholic beverages will not be sold, auctioned off or used as door prizes and Any alcohol beverages not consumed during the event will be returned to the diplomatic mission, the consular post, or official residence\n49. The application form for imports of alcoholic beverages and special events is available on the GAC website, at the link found in the References section of this memorandum.\n50. At the time of importation, the alcoholic beverages must be specifically consigned, in name, to the diplomatic mission, the consular post or international organization and not to a third party or an agency. As such, they must be accounted for on a Commercial Accounting Declaration in the CARM Client Portal in using the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number as mentioned in paragraph 42 above. Along with the Commercial Accounting Declaration, the commercial invoice, and the cargo control document, the person accounting for the goods must present the original authorization letter issued by GAC. All provincial liquor board requirements must be met.\n51. To fulfil the requirements of section 5 of the Customs Diplomatic Privileges Regulations , applications to import goods using a Commercial Accounting Declaration must be supported by a Declaration and Approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B . When a Commercial Accounting Declaration is submitted, the importer must retain the certificate, which must be available for review at the request of the border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head or other accredited foreign representative of the diplomatic mission, consular post or international organization with signing authority. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\nAccompanied personal baggage and non-accompanied goods for personal use (declared goods to follow)\nNote: Nothing in section below should be construed as exempting accredited foreign representatives from pre-board screening at airport security checkpoints across Canada, including the screening of their personal baggage. To learn more about security screening, read Security Screening - CATSA (catsa-acsta.gc.ca) .\n52. Accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 and their family are entitled to the indicated duties and taxes relief privileges under tariff item No. 9808.00.00 for the goods contained in their accompanied personal baggage. Usually, a verbal declaration to the border services officer is sufficient to report and account for such goods when there are no non-accompanied goods for personal use declared goods to follow (e.g., household goods or personal effects).\n53. When there are also non-accompanied goods for personal use (goods to follow) in addition to the accompanied personal baggage, accredited foreign representatives of the categories listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 must declare to the border services officer at the time of their first installation, the importation of those goods that do not form part of their accompanied personal baggage (goods to follow), in addition to the ones that form part of their accompanied personal baggage, as per the procedures below. In those cases, Form BSF715, Casual Goods Accounting Document will be issued.\n54. The accredited foreign representative should prepare a detailed list in duplicate of all goods being imported and to be imported (i.e., goods to follow), showing the make, model, serial numbers (where applicable), and approximate value of each item in Canadian currencies. For general household items, a group listing and overall value is sufficient (e.g., kitchen utensils – $100). The list should be divided into two parts, showing which items are accompanying the owner at the time of their first installation and which items are to arrive at a later date as goods to follow. When there are goods to follow, the list must be detailed enough to avoid any confusion when the shipment arrives, particularly if there are goods of significant value.\n55. This list should be presented to a border services officer when the accredited foreign representative first presents themselves to the CBSA for entry into Canada, even if no goods are being imported at that time. Instead of a list, Form BSF186A, Personal Effects Accounting Document (list of imported goods) may be used. The border services officer will stamp both copies of the list or the Form BSF186A (list of imported goods), and return one copy to the accredited foreign representative. Only goods that were declared Accompanied personal baggage and goods listed to be imported (goods to follow) at the time of the first installation are eligible for accounting under tariff item No. 9808.00.00.\n56. In accordance with the Foreign Missions and International Organizations Act , the personal baggage of diplomatic agents and career consular officers (and not honorary consular officers) are upon entry exempt from inspection, unless there are serious grounds for presuming that it contains items not intended for official use, or articles for personal use, or articles that are prohibited by Canadian law. These exemptions also apply to certain accredited foreign representatives with international organizations. In this case, CBSA’s inspection shall be done only in the presence of the accredited foreign representative, or of an authorized representative.\n57. When a foreign representative or an accompanying family member is immune from the search and seizure of personal baggage, a border services officer can still seek to inspect their personal baggage if there are serious grounds for presuming that it contains articles that are prohibited, restricted or controlled. The border services officer cannot and will not open or examine any official papers or documents found in the personal baggage. The foreign representative or family member must also be present when the border services officer conducts any inspection. An example of grounds for conducting an inspection would be where detector dogs indicate the presence of drugs, prohibited food, plant or animal products.\n58. Honorary consular officers are not exempt from the search, detention and seizure of personal baggage. Such persons may, however, be charged with the responsibility of transporting consular archives. These archives, when clearly identified as such and distinctly separated from the other private goods of the honorary consular officer, should be treated as immune from search and seizure.\n59. Goods that do not form part of accompanied personal baggage (declared as goods to follow) will be released to the accredited foreign representative, or their agent, on presentation of the stamped original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) to the border services officer. The border services officer will stamp, initial and date the items being released on the importer’s copy of the list or the Form BSF186A, Personal Effects Accounting Document (list of goods imported goods).\n60. Where the accredited foreign representative has a stamped list or Form BSF186A, Personal Effects Accounting Document (list of imported goods), an agent can be authorized to obtain the release of the goods and the goods to follow on their behalf. In addition to the original declaration document, the agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted.\n61. Where the accredited foreign representative omitted to present a list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) when they first present themselves to the CBSA for entry into Canada, they still may assign an agent to obtain the release of their non-accompanied goods for personal use. In such cases, either a newly prepared or a duplicate of the original list or Form BSF186A, Personal Effects Accounting Document (list of imported goods) is acceptable, as long as the border services officer is satisfied that the importer does qualify for tariff item No. 9808.00.00, or tariff item No. 9803.00.00. The agent must present a written authorization signed by the accredited foreign representative allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n62. Where non-accompanied goods for personal use arrive in Canada before the accredited foreign representative, an agent can be assigned to obtain the release of the goods. A duplicate list or Form BSF186A Personal Effects Accounting Document (list of imported goods) of the goods being declared for importation is required at that time. The agent must present a written authorization signed by the accredited foreign representative and allowing to obtain the release of the goods for the specific importation. Generic authorizations are not accepted. An agent can also be allowed to obtain the release of the goods to follow.\n63. In accordance with the Vienna Convention on Diplomatic Relations , only diplomatic agents and their family members are generally immune from search, detention and seizure of non-accompanied goods for personal use that have been declared goods to follow.\nGoods imported for personal use (other than accompanied personal baggage or declared goods to follow)\n64. Only certain accredited foreign representatives listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 may import goods for personal use after their first installation into Canada using tariff item No. 9808.00.00 by virtue of the Foreign Missions and International Organizations Act or the Privileges and Immunities (North Atlantic Treaty Organisation) Act . They may at any time while still assigned to the diplomatic mission, consular post or international organization be entitled to the duties and taxes relief privileges of that tariff item when importing goods.\n65. However, accredited foreign representatives entitled to the duties and taxes relief privileges of tariff item No. 9808.00.00 only at the time of their first installation may be entitled to the duties and taxes relief privileges of tariff item No. 9803.00.00 for all subsequent importations of goods for personal use. In addition, goods for personal use (e.g., household and personal effects) imported by members of the administrative and technical staff of all permanent missions representing a Member State to the International Civil Aviation Organization (ICAO) cannot be imported using the benefits of tariff item No. 9808.00.00. For more information on the types of goods which may be imported under tariff item No. 9803.00.00, and any conditions which must be met, consult Memorandum D2-1-1: Temporary Importation of Baggage and Conveyances by Non-residents .\n66. In the case of imported goods for personal use that have not been declared in a list or in Form BSF186A Personal Effects Accounting Document (list of imported goods) at the time of the accredited foreign representative’s first installation, goods will be accounted for either on a Commercial Accounting Declaration, a Form E14, CBSA Postal Import Form , or the courier’s accounting document, depending on the circumstances described below.\n67. When the goods are accounted on a Commercial Accounting Declaration, goods must be accompanied by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations .\n68. The Commercial Accounting Declaration must be supported by a declaration and approval certificate in the form set out in Appendix B: Declaration and approval certificate for the importation of goods other than motor vehicles—Diplomatic missions and consular posts B as per section 5 of the Customs Diplomatic Privileges Regulations . When the Commercial Accounting Declaration is submitted, the certificate must be available for review at the request of the inspecting border services officer. The certificate must be an original document unique to the specific importation and not a photocopy or facsimile. The certificate must bear the official diplomatic mission or consular post seal and be approved by the head of the diplomatic mission or consular post or other authorized accredited foreign representative. A list of authorized signatories is available on the GAC website, at the link found in the References section of this memorandum.\n69. Senior officials of international organizations listed in Appendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00 are not required to present a certificate. It is generally expected that importations of alcohol for personal use must be in amounts that are reasonable for personal consumption. Former residents of Canada returning from diplomatic postings abroad are not entitled to the privileges of the Foreign Missions and International Organizations Act and tariff item No. 9808.00.00. In most cases, the provisions of tariff item No. 9805.00.00 are applicable.\n70. Goods imported by international mail are received by Canada Post and directed to the CBSA for primary screening and the assessment of duties and taxes. The sender or exporter must clearly indicate on the parcel the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges to help the border services officers determine if the goods are subject to duties and taxes.\n71. A Form E14, CBSA Postal Import Form, will be attached to the outside of the parcel indicating the duties and taxes payable on the goods. In cases where duties and taxes have been assessed in error, and/or the accredited foreign representative does not agree with the assessment, the CBSA offers two options:\n- After paying the duties and taxes owing, the accredited foreign representative may request a refund by completing Form B2G – CBSA Informal Adjustment Request located on the reverse side of the Form E14 CBSA Postal Import Form, attaching a copy of their identity card and submitting the claim to a CBSA Casual Refund Centre for processing (addresses identified on the Form B2G – CBSA Informal Adjustment Request); or\n- The accredited foreign representative can refuse the delivery by checking the Return to CBSA box on Form E14 CBSA Postal Import Form labelled Appeal (Return to the CBSA), and providing a telephone number. A CBSA official will then contact the accredited foreign representative to discuss the reason for the appeal and once the eligibility for tariff item No. 9808.00.00 is determined, will make arrangements for the delivery\nFor more information, refer to Memorandum D5-1-1: International mail processing , at the link found in the References section at this memorandum.\n72. When goods are imported by courier, the courier company must be provided with the name of the diplomatic mission, consular post or international organization as well as the name and title of the accredited foreign representative entitled to the duties and taxes relief privileges under tariff item No. 9808.00.00. If goods are imported commercially under the diplomatic mission, consular post, or international organization’s business number and import-export program (RM) account number, the courier company must obtain the delegated authority in the CARM Client Portal. In cases where duties and taxes have been assessed in error and/or if they do not agree with the assessment, the accredited foreign representative should discuss this with the courier company. Due to the requirements outlined in the Foreign Missions and International Organizations Act , diplomatic bags and mail are not eligible for importation in the Courier Low Value Shipment (CLVS) Program and must be processed in the regular commercial stream. For more information, refer to Memorandum D17-4-0: Courier Low Value Shipment Program , at the link found in the References section at this memorandum.\n73. Mail and parcels addressed to diplomatic missions, consular posts, international organizations and accredited foreign representatives and their family members that are not imported in diplomatic bags are deemed to be normal mail, even if identified as diplomatic mail or diplomatic cargo. Therefore, such goods are not entitled to the immunities from opening, search, detention or seizure afforded to diplomatic bags by the Vienna Convention on Diplomatic Relations .\nRefund of duties\n74. In cases where the importer has been required to pay duties and taxes on goods which were entitled to relief, the importer or their agent must submit an adjustment to the Commercial Accounting Declaration or complete a Form B2G, CBSA Informal Adjustment Request . The form used depends on the original accounting document. The Commercial Accounting Declaration is completed to adjust an accounting entry while the Form B2G is completed to adjust an entry documented on a Form BSF715, Casual Goods Accounting Document.\nMotor vehicles\nImportation of personal motor vehicles\n75. Accredited foreign representatives of diplomatic missions, consular posts and international organizations may import, with the Office of Protocol’s written permission, their personal motor vehicle whether or not the motor vehicle meets Transport Canada’s safety standards. Motor vehicles that do not meet Transport Canada’s standards must be exported at the end of the importer’s posting or destroyed under CBSA supervision. Those motor vehicles that meet Transport Canada’s standards may not be sold or otherwise disposed of in Canada by the importer for a minimum of two years from the date of importation.\n76. However, some foreign governments place restrictions on the importation and resale of motor vehicles duties and taxes free by personnel working in Canadian missions abroad. GAC has adopted a policy of reciprocity, the intent of which is to achieve comparable treatment regarding privileges and benefits for Canadian missions abroad and foreign missions in Canada. This means that for importers from certain countries, even though their motor vehicle meets Transport Canada’s standards, GAC has established a mandatory retention period of three years after which they cannot sell the motor vehicle in the Canadian market unless the importer receives written authorization from GAC ’s Office of Protocol. To obtain a copy of the list of affected countries, please contact the Office of Protocol ( xdc-pi@international.gc.ca ).\n77. As per section 6 of the Customs Diplomatic Privileges Regulations , an original declaration and approval certificate signed by the importer and the head or authorized person of the diplomatic mission, consular post or international organization must be presented at the time of importation. The declaration and approval certificate must be in the form set out in Appendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations and bear the official diplomatic mission/consular post seal, or be on the international organization’s letterhead. A list of authorized signatories is available on the GAC website at the link found in the References section of this memorandum.\n78. Where the vehicle does not meet Transport Canada standards, the importer does not require written authorization from GAC ’s Office of Protocol to temporarily import the motor vehicle.\n79. The motor vehicle must have been declared on the stamped importer’s list or on BSF186A Personal Effects Accounting Document (list of imported goods) and will be accounted for under BSF715 form, Casual Goods Accounting Document.\n80. The motor vehicles are not required to be registered in Transport Canada’s Registrar of Imported Vehicles (RIV) program but must be documented on a Transport Canada Vehicle Import Form - Form 1 . This form must be completed online at the link provided in the References section of this memorandum and printed in three copies to present to the provincial motor vehicle licensing bureau to obtain a Canadian licence plate.\n81. In the portion of the Vehicle Import Form - Form 1, labelled Notice to Provincial/Territorial Licence Authority K-22, the border services officer will indicate one of the following disposal restrictions depending on whether the motor vehicle meets Transport Canada’s standards:\n- that the motor vehicle may not be sold or disposed of in Canada at any time without authorization from the CBSA; or\n- that the motor vehicle may not be sold or disposed of in Canada on or before a date specified by the border services officer. That date will be at least two years from the date of entry into Canada\n82. Option (a) applies when the motor vehicle does not meet Transport Canada’s standards. Option (b) applies where the vehicle meets Transport Canada’s standards.\n83. For more information, refer to Memorandum D19-12-1: Importation of Vehicles .\n84. An export declaration does not have to be submitted at the time a vehicle is exported at the end of the importer’s posting, except when the vehicle has been purchased in Canada through a dealership, in accordance with the Reporting of Exported Goods Regulations . For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nNote: Nothing in section above - Importation of personal motor vehicles - should be construed as exempting accredited foreign representatives from provincial vehicle licensing requirements.\nSale of a motor vehicle imported by an accredited foreign representative\n85. Accredited foreign representatives wishing to sell their previously imported Transport Canada compliant motor vehicle prior to the end of the mandatory retention period (whether two or three years, depending on the country), are required to pay applicable duties and taxes on the value of the vehicle. The motor vehicle will also have to enter into, and qualify under, Transport Canada’s Registrar of Imported Vehicles (RIV) program.\n86. To pay duties and taxes, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office . If the vehicle is admissible for permanent importation, the CBSA office will collect applicable duties and taxes and issue a replacement Vehicle Import Form – Form 1 removing the disposal restrictions and registering the vehicle into the RIV program.\n87. Selling a used and previously imported vehicle is handled through the provincial motor vehicle licensing bureau. After the vehicle has entered the RIV program and, if necessary, been modified to meet Canadian road safety standards, the importer may then present the replacement Vehicle Import Form – Form 1 to the licensing bureau and transfer ownership. At that time the licensing bureau will issue new licence plates and collect the applicable GST/HST.\n88. Accredited foreign representatives wishing to sell their Transport Canada compliant motor vehicle after the mandatory retention period are not required to pay duties and taxes. However, the motor vehicle must still be entered into, and qualify under, Transport Canada’s RIV program and, if necessary, modified to meet Canadian road safety standards before being sold. As in the case of vehicles sold prior to the end of the mandatory two-year retention period, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\n89. Accredited foreign representatives seeking to sell their Transport Canada non-compliant motor vehicle after the end of the two-year retention period, must ensure that the motor vehicle is considered admissible for permanent importation into Canada under Transport Canada standards. Vehicles manufactured for any market other than the North American market are not admissible for permanent importation into Canada. As well, some models manufactured for the North American market are not admissible. In some instances, it is not possible to modify a vehicle to meet Transport Canada standards. To determine admissibility and/or what modifications a vehicle may require please consult the RIV program. Accredited foreign representatives are not required to pay any duties and taxes on the vehicle. However, if the motor vehicle is admissible for permanent importation, it must be entered into Transport Canada’s RIV program and, where necessary, modified to meet Canadian road safety standards before it can be sold and the title changed. As in the previous cases, the accredited foreign representative or their agent must present the Vehicle Import Form – Form 1 completed at the time of importation to the nearest CBSA office.\nNotes:\n- If before the expiration of the mandatory retention period, the accredited foreign representative dies or leaves Canada permanently, on the written recommendation of GAC ’s Office of Protocol, the CBSA may waive the requirement to pay the applicable duties and taxes on the vehicle\n- In the case of the NATO Climate Change and Security Centre of Excellence, private motor vehicles temporarily imported may be re-exported freely at all times during a person’s assignment (no mandatory retention period)\nMotor vehicles purchased in Canada through a dealership\n90. Only the person who paid the duties and taxes on an imported motor vehicle can claim a refund of the duties and taxes. In this case, as the importer of record, only the dealership which has sold the motor vehicle to an accredited foreign representative who is entitled to duties and taxes free privileges can apply for a refund.\n91. Diplomatic agents, career consular officers and consular staff are not subject to the domestic excise taxes, which includes the GST/HST, the tax on fuel-inefficient vehicles (Green Levy) and on automobile air conditioners.\n92. Where the purchaser believes the dealership has incorrectly passed on the costs of the duties and taxes to them they should discuss this with the dealership.\n93. Vehicles purchased in Canada and permanently exported must be reported on an export declaration. For more information, refer to Memorandum D20-1-1: Exporter reporting , at the link found in the References section at this memorandum.\nAdditional information\n94. To obtain more information regarding the status of an office or individual seeking to exercise customs privileges, please consult the appropriate officer with the Privileges and Immunities Unit of the Office of Protocol, Global Affairs Canada .\nAppendix A: Categories of persons who are entitled to the privileges of importing goods duties and taxes free under tariff item No. 9808.00.00\nThis table outlines who is eligible for privileges under tariff item No. 9808.00.00, what they are eligible for, and the type of acceptance and identity card required of them.\nWho is eligible and which privileges apply\nCategories of eligible persons Privileges (see legend below table) Type of acceptance and identity card Diplomatic agents and their families 1 D Officials of the Delegation of the European Union (Ottawa) and of the Office of the European Union (Montréal), and their families 1 D Members of the administrative and technical staff of the Embassy of the United States of America, and their families 1 D Representatives of a Member State to the International Civil Aviation Organization (ICAO), including permanent representatives, alternate representatives, advisers and technical experts, and their families 1 D Officials of the following organizations who enjoy status equivalent to diplomatic agents and their families: COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue DIANA - NATO - Defence Innovation Accelerator for the North Atlantic EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC – North American Commission for Environmental Cooperation NAFO – Northwest Atlantic Fisheries Organization UIS – UNESCO Institute for Statistics UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity 1 D Career consular officers and their families 1 C Officials of the Hong Kong Economic and Trade Office in Toronto and their families 1 C Members of the administrative and technical staff of diplomatic missions, and their families 2 J Consular employees and their families 2 J Members of the administrative staff employed in a permanent mission to the International Civil Aviation Organization (ICAO) and their families 2 J Officials of the following organizations and their families: BISIH – Bank for International Settlements Innovation Hub COL – Commonwealth of Learning COSPAS-SARSAT – International Satellite System for Search and Rescue EGMONT Secretariat – Secretariat of the Egmont Group of Financial Intelligence Units IAEA – International Atomic Energy Agency ICAO – International Civil Aviation Organization IICA – Inter-American Institute for Cooperation on Agriculture INWEH – United Nations University/International Network on Water, Environment and Health NACEC EA – North American Commission for Environmental Cooperation (note: exemption at first installation excludes alcoholic beverages for this organization) NAFO – Northwest Atlantic Fisheries Organization NPAFC – North Pacific Anadromous Fish Commission OIF/IEPF – Organisation internationale de la Francophonie/Institut de la Francophonie pour le développement durable OIF/REPAM – Organisation internationale de la Francophonie/Représentation extérieure de la Francophonie en Amérique PICES EA – North Pacific Marine Science Organization (note: exemption at first installation excludes alcoholic beverages for this organization) PSC – Pacific Salmon Commission UIS – UNESCO Institute for Statistics UN-HABITAT – United Nations Human Settlements Programme UNEP – United Nations Environment Programme (Multilateral Fund for the Implementation of the Montréal Protocol Secretariat) SCBD – Secretariat of the Convention on Biological Diversity UNHCR – Office of the United Nations High Commissioner for Refugees, including its Private Sector Partnerships Branch WFP – World Food Programme 3 J CCASCOE - NATO Climate Change and Security Centre of Excellence DIANA - NATO - Defence Innovation Accelerator for the North Atlantic 4 J Members of the service staff of all diplomatic missions and consular posts, and their families 5 J Members of the service staff of a permanent mission to the International Civil Aviation Organization (ICAO) and their families 5 J Domestic workers in diplomatic or consular households 5 J\nTable legend\n1. Exempt from duties and taxes on goods, including alcoholic beverages and tobacco products, imported for official or personal use (tariff item No. 9808.00.00) at the time of first installation and all subsequent importations.\n2. At the time of first installation only, exempt from duties and taxes on goods imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the GAC Office of Protocol at xdc-pi@international.gc.ca .\n3. At the time of first installation only, exempt from customs duties and taxes on articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00. Subsequent to first installation, goods imported for personal use, including alcohol and tobacco may be eligible under tariff item 9803.00.00 (duties and taxes free).\nPlease note however that there are certain variations from organization to organization; when the exemption at first installation excludes alcoholic beverages, these organizations are marked with an EA . However, alcoholic beverages and tobacco products imported for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free). Any concerns regarding the eligibility of such persons to import any item duties and taxes free, or the quantity of certain items being imported, should be directed to the Privileges and Immunities Unit of the Office of Protocol .\n4. Exempt from duties and taxes on the temporary importation of private motor vehicles (tariff item No. 9808.00.00) at all times, i.e., throughout the assignment period. Additionally exempt from duties and taxes on other articles imported for official or personal use, including alcoholic beverages and tobacco products, under tariff item No. 9808.00.00, but at the time of first installation only. Subsequent to first installation, other goods for personal use may be eligible under tariff item No. 9803.00.00 (duties and taxes free).\n5. Not entitled to any duties and taxes relief privileges under No. 9808.00.00. However, the goods for personal use may be eligible under tariff item No. 9803.00.00 duties and taxes free.\nAppendix B: Declaration and approval certificate for the importation of goods other than motor vehicles - Diplomatic missions and consular posts\nNote: For goods (other than motor vehicles) imported by accredited foreign representatives posted to accredited international organizations in Canada this certificate is not required.\nI certify that the imported goods described in this certificate or invoice no. [insert invoice number] are for my personal, family and/or official use. I am aware that the goods may not be sold or otherwise disposed of in Canada within a period of one year from the date of importation, except on payment of duties and taxes as applicable on the appraised value of the goods at the time of sale. If for any reason it becomes necessary to sell or dispose of these goods within one year of the date of importation, I undertake to notify the closest CBSA office and pay the duties and taxes owing.\n[Insert or attach a description of the goods including serial numbers and model numbers where applicable, and the statement: Goods for official use at the Embassy of (insert name of country).]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post\nor name and title of person authorized to sign:\nSignature:\nDate:\nAppendix C: Declaration and approval certificate for the importation of motor vehicles - Diplomatic missions, consular posts and international organizations\nI certify that the imported motor vehicle described in this certificate or sales invoice no. [insert invoice number] is being imported for my personal, family and/or official use and not for sale. I am aware that the motor vehicle may not be sold or otherwise disposed of in Canada within a period of two years from the date of importation, except where the duties and taxes waived at the time of importation are paid based on the appraised value of the motor vehicle at the time of sale. If for any reason it becomes necessary to sell or dispose of this vehicle within two years of the date of importation, I will advise the closest CBSA office and pay the duties and taxes owing.\n[Where a sales invoice is not attached insert description of motor vehicle including make, model, Vehicle Identification Number (VIN) and colour.]\nName of accredited foreign representative:\nTitle:\nDiplomatic mission/consular post/international organization:\nSignature:\nDate:\nI approve this importation\nName of head, diplomatic mission/consular post,\nSenior official of international organization,\nor name and title of person authorized to sign:\nSignature:\nDate:", + "history": "", + "last_amended": "2025-06-20", + "current_to": "2025-06-20", + "citation": "Memorandum D21-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html" + }, + { + "id": "dmemo-D21-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Canadian Food Inspection Agency\n- Circular Note NO. XDC-0144 of January 28, 2011\n- Convention on the Privileges and Immunities of the United Nations\n- Customs Act\n- Customs Diplomatic Privileges Regulations , section 9\n- Customs Tariff , tariff items No. 9803.00.00, 9805.00.00 and 9808.00.00\n- Diplomatic Motor Vehicle Diversion Remission Order and various related Orders in Council (OIC)\n- Excise Act, 2001\n- Excise Tax Act , section 1 of Schedule VII\n- Financial Administration Act , section 23\n- Foreign Missions and International Organizations Act\n- Guidelines for establishing cultural sections of Diplomatic Missions and Consular Posts\n- Hiring a Domestic Worker & Related Accreditation Program\n- International Labour Organization\n- NATO Climate Change and Security Centre of Excellence Rights, Privileges and Immunities Order\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\n- Reporting of Exported Goods Regulations\n- United States Diplomatic and Consular Staff Remission Order\n- Vienna Convention on Consular Relations\n- Vienna Convention on Diplomatic Relations\nSuperseded memoranda D\nD21-1-1 dated October 24, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2025-06-20", + "current_to": "2025-06-20", + "citation": "Memorandum D21-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-1-1-eng.html" + }, + { + "id": "dmemo-D21-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-1", + "marginal_note": "Legislation", + "part": "Revenue Exemptions and Privileges Granted to the United Nations", + "division": "", + "heading": "", + "text": "Regulations\nThe following two orders are made pursuant to the Privileges and Immunities (I.O.) Act.\nOrder Respecting the Accession to Convention on the Privileges and Immunities of the United Nations\nShort Title\n1. This Order may be cited as the Privileges and Immunities Accession Order (United Nations).\nPrivileges and Immunities\n2. The United Nations shall have the legal capacities of a body corporate.\n3. The United Nations shall in Canada have the immunities and privileges set out in sections 2, 3, 4, 5, 7 and 9 of the Convention on the Privileges and Immunities of the United Nations, hereinafter referred to as the \"Convention\".\n4. (1) Representatives of Members to the principal and subsidiary organs of the United Nations shall, while exercising their functions and during their journey to and from the place of meeting, have in Canada the privileges and immunities set out in section 11 of the Convention.\n(2) Representatives of Members to the principal and subsidiary organs of the United Nations and to conferences convened by the United Nations shall continue to have the immunities set forth in paragraph 11(a) of the Convention in respect of words spoken or written and all acts done by them in discharging their duties notwithstanding that they are no longer the representatives of Members.\n(3) Where the incidence of any form of taxation depends upon residence, periods during which the representatives of Members to the principal and subsidiary organs of the United Nations and to conferences convened by the United Nations are present in Canada for the discharge of their duties shall not be considered as periods of residence.\n(4) Subsections (1), (2) and (3) do not apply to a representative of Canada or to a Canadian citizen.\n(5) For the purposes of this section, the expression \"representatives\" includes delegates, deputy delegates, advisers, technical experts and secretaries of delegations.\n5. (1) Officials of the United Nations whose names are included in the categories specified by the Secretary-General pursuant to section 17 of the Convention shall in Canada have the immunities and privileges set forth in section 18 of the Convention.\n(2) The Secretary-General and all Assistant Secretaries-General, their spouses and minor children shall in Canada have the privileges and immunities, exemptions and facilities accorded to diplomatic envoys, in accordance with international law.\n6. Experts, other than officials of the United Nations within the meaning of section 4 of this Order, performing missions for the United Nations shall in Canada have the privileges and immunities set forth in paragraphs 22 a), b), c), d), e) and f) of the Convention except in so far as any such privilege or immunity is waived by the Secretary- General pursuant to section 23 of the Convention.\n7. Nothing in this Order shall be construed as exempting a Canadian citizen residing or ordinarily resident in Canada from taxation imposed by any law in Canada on salaries and emoluments.\nOrder for the Remission of Certain Duties and Taxes on Goods Imported or Purchased by the United Nations\nShort Title\n1. This Order may be cited as the United Nations Remission Order.\nFree Entry, Refund or Remission\n2. Authority is hereby granted, effective January 2, 1952, for the refund or remission of the excise stamp tax on official cheques and for free entry, refund or remission of the following customs duties and the consumption or sales tax imposed under the Customs Tariff and the Excise Tax Act on the goods listed in the schedule, when imported into Canada or purchased therein either for sale, use or free distribution by the United Nations or its agents, subject to compliance with the conditions and procedures set out in the schedule.\nSchedule (S.2)\nRevenue Exemption or Privilege Conditions Procedure 1. Exempt from the excise stamp tax on official cheques (a) When such cheques are drawn on official funds of the United Nations. (b) Cheques issued against personal accounts are subject to the excise stamp tax. 2. Exempt from customs Duties, including the consumption or sales tax and from prohibitions and Restrictions on imports and exports in respect of articles imported or exported by the United Nations for its official use. (a) Articles which have been admitted free under these regulations and which have been in the use and possession of the importer in Canada for a period of at least one year may be sold or disposed of in Canada without payment of duty and taxes. Otherwise they shall be subject to the ordinary provisions of the Customs Tariff and the Excise Tax Act. (b) \"Official use\" means use to advance the objects of the United Nations and not ensuring to the financial benefit of the importer or any other individual. (i) Upon execution of the usual import and export entries as required. (ii) The following statement should be endorsed by the importer on customs entries where applicable; \"Free under provisions of the Privileges and Immunities (International Organizations) Act\". 3. Exempt from any prohibition or restriction on import, export, use or sale of its publications, printed matter, films and sound Recordings, and exempt from customs duties and excise taxes in respect thereof. Publications, printed matter, films and sound recordings may be imported, exported, used or sold without payment of customs duty, sales or excise taxes. (i) Upon execution of the usual import and export entries as required. (ii) Import entries should bear the endorsement outlined in section 2, where applicable. 4. When goods are purchased under appropriate certificates from manufacturers or wholesalers who are licensed under the Excise Tax Act, the United Nations should, under Article II, section 8 of the schedule to the Privileges and Immunities (International Organization)Act, be eligible to claim for the Remission or refund of the excise tax and/or the consumption or sales tax on goods imported or purchased in Canada for the official use of the United Nations as a body. Provided, however, that any article which is exempted from these taxes, other than publications, printed matter, films or sound recordings shall be subject thereto at existing rates if sold or otherwise disposed of in Canada within a period of one year from the date of purchase, and the vendor shall be liable for such tax. (i) Such exemption is to be effected by remission or refund where the United Nations is making taxable purchases, for official use, of goods on which such taxes have been charged or are chargeable. A senior officer or authorized agent should, when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of the United Nations and that exemption is properly allowable under provisions of the Privileges and Immunities (International Organizations) Act. 5. The United Nations shall have the right to use codes and to dispatch and receive its correspondence by courieror in bags which shall have the same immunities and privileges as diplomatic couriers and bags. Nothing in this section shall be construed to preclude the adoption of appropriate security precautions to be determined by agreement between the United Nations and the Government of Canada. When any despatch bag or package arrives in Canada addressed to the United Nations or to any of the senior officials of the United Nations which, from such examination as can be made thereof without breaking the seal, shall appear to contain only official documents, it shall be forwarded with detention by the customs authorities direct to the official to whom addressed.", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-1-eng.html" + }, + { + "id": "dmemo-D21-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions and Privileges Granted to the United Nations", + "division": "", + "heading": "", + "text": "1. The Privileges and Immunities Accession Order refers to \"representatives of states\" \"officials\" and \"experts\". There are no \"representatives of states\" of the United Nations permanently granted any privileges in Canada. Also, there are very few \"officials\" or \"experts\" either posted in Canada or visiting Canada on behalf of the United Nations; however, for future guidance, the privileges and immunities granted to these three categories of persons are listed below.\nRepresentatives of Members\n2. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n3. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials\n4. Pursuant to Article V, Section 18 of the Convention, officials of the United Nations shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration; and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts\n5. Pursuant to Article VI, Section 22 of the Convention, experts (as described in Section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect to their personal baggage as are accorded to diplomatic envoys.\nUnited Nations laissez-passer\n6. Article VII, Section 24 of the Convention states that the United Nations may issue United Nations laissez-passer to its officials. These laissez-passer shall be recognized and accepted as valid travel documents.\n7. To be valid, the laissez-passer must bear the official seal of the United Nations and an imprint of the Secretary General's authorized official of the Secretariat.\n8. The Secretary-General, Assistant Secretaries-General and Director travelling on United Nations laissez-passer on the business of the United Nations shall be granted the same facilities as are accorded to diplomatic envoys.\n9. Members of the Staff of the United Nations other than above shall be accorded all possible Customs courtesies and facilities.\nSpecialized Agencies of the United Nations\n10. The United Nations has 15 specialized agencies, some with offices and/or officials in Canada. The 15 specialized agencies are:\n- International Atomic Energy Agency (I.A.E.A.),\n- International Labour Organization (I.L.O.),\n- Food and Agricultural Organization of the United Nations (F.A.O.),\n- United Nations Educational, Scientific and Cultural Organization (UNESCO),\n- World Health Organization (W.H.O.),\n- International Monetary Fund (I.M.F.),\n- International Development Association (I.D.A.),\n- International Bank for Reconstruction and Development (I.B.R.D.) (World Bank),\n- International Finance Corporation (I.F.C.),\n- International Civil Aviation Organization (I.C.A.O.),\n- Universal Postal Union (U.P.O.),\n- International Telecommunications Union (I.T.U.),\n- World Meteorological Organization (W.M.O.),\n- Inter-Governmental Maritime Consultative Organization (I.M.C.O.),\n- General Agreement on Tariffs and Trade (G.A.T.T.).\n11. The revenue exemptions and privileges extended to the Specialized Agencies should not be confused with those extended to the parent body. Memoranda D21-2-2 to D21-2-7 inclusive, deal with those Specialized Agencies that by special Orders in Council, have been granted revenue exemptions and privileges in Canada.\nFilms, Publications, etc.\n12. Section 3 to Schedule (s. 2) of the United Nations Remission Order specifically provides for exemption from any prohibition or restriction on the importation, exportation, use or sale of United Nations publications, printed matter, films and sound recordings. These goods are exempt of customs duties, goods and services tax and excise taxes provided that on the execution of the usual Customs accounting documents and export declarations, the endorsement contained in Section 2 of the Schedule to this Remission Order is noted.\nImportations by UNICEF\n13. The United Nations International Children's Emergency Fund (UNICEF) receives shipments in its own name rather than in the name of the United Nations although it is an integral part of that organization. This agency is entitled to and may be accorded the revenue exemptions and privileges granted to the United Nations as prescribed in this Memorandum.\nReferences\nIssuing office: Tariff Programs Headquarters file: 4582-1, 4583-1 Legislative references: C.R.C., c. 1317 C.R.C., c. 1320 Other references: D21-2-2 to D21-2-7 Privileges and Immunities (International Organizations) Act Superseded memorandum D: D21-2-1, June 1, 1986", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-1-eng.html" + }, + { + "id": "dmemo-D21-2-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-2", + "marginal_note": "Legislation", + "part": "Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency", + "division": "", + "heading": "", + "text": "Regulations\nOrder Respecting the Privileges and Immunities in Canada of the International Atomic Energy Agency\nShort Title\n1. This Order may be cited as the I.A.E.A. Privileges and Immunities Order.\nInterpretation\n2. In this Order,\nConvention \"Convention\" means the Convention on the Privileges and Immunities of the United Nations; Organization \"Organization\" means the International Atomic Energy Agency.\nPrivileges and Immunities\n3. (1) The Organization shall have in Canada the legal capacities of a body corporate and shall, to such extent as may be required for the performance of its functions, have the privileges and immunities set forth in Articles II and III of the Convention.\n(2) Representatives of states and governments that are Members of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article IV of the Convention for representatives of Members.\n(3) Officials of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article V of the Convention for officials of the United Nations.\n(4) Experts performing missions for the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article VI of the Convention for experts on missions for the United Nations.", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-2-eng.html" + }, + { + "id": "dmemo-D21-2-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-2", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency", + "division": "", + "heading": "", + "text": "1. The International Atomic Energy Agency ( I.A.E.A. ) is a specialized agency of the United Nations established to ensure, through site inspections, that the nuclear safeguards described in the Treaty on the Non-Proliferation of Nuclear Weapons are honoured by those nations that have signed the Treaty.\n2. Canada has agreed to allow I.A.E.A. to establish an office in Canada to facilitate the inspection of North American atomic energy sites.\nI.A.E.A.\n3. By authority of Articles II and III of the Convention on the Privileges and Immunities of the United Nations contained in the Privileges and Immunities (International Organizations) Act, the I.A.E.A. office shall:\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to articles imported or exported by that office for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed to with the Government of Canada;\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to its publications; and\n- have the right to dispatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of I.A.E.A. Members\n4. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n5. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials of I.A.E.A.\n6. Pursuant to Article V, Section 18 of the Convention, officials of the I.A.E.A. shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration, and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts of I.A.E.A.\n7. Pursuant to Article VI, Section 22 of the Convention, experts (as described in Section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n8. Inspectors permanently assigned to Canada will be designated by the United Nations as \"officials\". Those not so designated will be considered as \"experts\" for Customs purposes. There are no personnel of the category of \"representatives of states\" assigned to Canada.\n9. The United Nations, through the Secretary of State for External Affairs, will advise Customs of the names of all inspectors assigned to Canada. Designated officials will be issued a green \"Identity Card — United Nations Organization\" by the Department of External Affairs.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4583-1 Legislative references: C.R.C., c. 1310 Other references: Privileges and Immunities (International Organizations) Act Treaty on the Non-Proliferation of Nuclear weapons D21-2-1 Superseded memorandum D: D21-2-2, July 1, 1982", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-2-eng.html" + }, + { + "id": "dmemo-D21-2-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-3", + "marginal_note": "Legislation", + "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal", + "division": "", + "heading": "", + "text": "Regulations\nOrder Respecting Privileges and Immunities for the International Labour Organization\nShort Title\n1. This Order may be cited as the Privileges and Immunities (International Labour Organization) Order.\nInterpretation\n2. In this Order.\nBranch Office \"Branch Office\" means the Canada Branch of International Labour Office; International Labour Office \"International Labour Office\" means the body set up in accordance with the Provisions of the Constitution of the International Labour Organization, the said organization being a specialized agency of the United Nations; International Labour Organization \"International Labour Organization\" includes the Branch Office; senior official \"senior official\" means any official of the International Labour Office designated as a senior official by the Director General of the International Labour Office according to the procedure set out in section 16.\nPrivileges and Immunities\n3. The International Labour Organization shall possess juridical personality; it shall have the legal capacities of a body corporate, including the capacity\n- to contract;\n- to acquire and dispose of immovable and movable property; and\n- to institute legal proceedings.\n4. The International Labour Organization, its property and its assets, wherever located and by whomever held, shall enjoy the same immunity from suit and every form of judicial process as is enjoyed by foreign governments except that the International Labour Organization may expressly waive its immunity for the purpose of any proceedings or by the terms of any contract, but no waiver of immunity shall extend to any measure of execution.\n5. (1) The premises in Canada of the International Labour Organization shall be inviolable.\n(2) The property and assets in Canada of the International Labour Organization, wherever located and by whomever held, shall be immune from search, requisition, confiscation, expropriation and any other form of interference, whether by executive, administration, judicial or legislative action, except with the consent of and under the conditions agreed to by the Director General of the International Labour Office, but this section shall not prevent the reasonable application of fire protection regulations.\n(3) The International Labour Organization shall, however, prevent the premises in Canada from becoming a refuge either for persons who are avoiding arrest or for persons who are endeavouring to avoid service or execution of legal process.\n6. The archives of the International Labour Organization, and in general all documents belonging to it or held by it in Canada, shall be inviolable wherever located.\n7. The International Labour Organization, its assets, income and property, owned or occupied in Canada, shall be\n- exempt from direct taxes, but it is understood, however, that the International Labour Organization will not claim exemption from taxes that are, in fact, no more than charges for public utility services;\n- exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the International Labour Organization for its official use, but it is understood, however, that articles imported under such exemption will not be sold in Canada except under conditions agreed upon with the Government of Canada; and\n- exempt from any prohibitions or restrictions on import, export or sale of its publications and exempt from customs duties and excise taxes in respect thereof.\n8. When goods are purchased under appropriate certificates from manufacturers or wholesalers who are licensed under the Excise Tax Act, the International Labour Organization shall be eligible to claim for the remission or refund of the excise tax and/or the consumption or sales tax for goods imported or purchased in Canada for the official use of the International Labour Organization as a body, but any article that is exempted from these taxes, other than publications of the International Labour Organization, shall be subject thereto at existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\n9. The International Labour Organization shall enjoy in the territory of Canada for its official communications treatment not less favourable than that accorded by the Government of Canada to any foreign government including its diplomatic mission in the matter of priorities and rates on mails, cables, telegrams, radiograms, telephotos, telephone and other communications, and press rates for information to the press and radio.\n10. No censorship shall be applied to the official correspondence and other official communications of the International Labour Organization, and the Organization shall have the right to use codes and to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags; but nothing in this section shall be construed to preclude the adoption of appropriate security precautions to be determined by agreement between the International Labour Organization and the Government of Canada.\n11. Except in so far as in any particular case any privilege or immunity is waived by the Director General of the International Labour Office, the senior officials shall\n- be immune from legal process in respect of words spoken or written and all acts performed by them in their official capacity;\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and aliens registration or national service obligations;\n- be given, together with their spouses and relatives dependent on them, the same repatriation facilities in time of international crisis as diplomatic envoys;\n- enjoy the privilege of exemption in respect of themselves and their families from examination of baggage and other effects and admission thereof free of duty and taxes;\n- enjoy the privilege of admission of articles for their personal or family use free of duty and taxes at all times, provided that any article that was exempted from duty and taxes shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada, within a period of one year in the case of articles other than motor vehicles, and within two years in the case of motor vehicles, from the date of acquisition, and the vendor shall be liable for such duties and taxes;\n- be eligible to claim for the exemption from the excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada; and\n- be eligible to claim exemption from excise and/or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers; provided that any article that was exempted from these taxes shall be subject thereto at the existing rates if sold or otherwise disposed of within the period of one year from the date of purchase and the vendor shall be liable for such tax.\n12. The Government of Canada shall not levy death taxes or succession duties on or in respect of property acquired for or incidental to residence in Canada by deceased senior officials who were not Canadian citizens at date of death; the Government of Canada shall not impede the repatriation of such tax and duty-free property.\n13. Except in so far as in any particular case any privilege of immunity is waived by the Director General of the International Labour Office, other officials of the International Labour Office shall\n- be immune from legal process in respect of words spoken or written and all acts performed by them in their official capacity;\n- be given, together with their spouses and relatives dependent on them, the same repatriation facilities in time of international crisis as diplomatic envoys; and\n- have the right to import free of duty their furniture and effects, including motor vehicles but nothing including spirituous liquors, at the time of first taking up their post in Canada.\n14. The provisions of paragraphs 11(d) to (h) inclusive and of paragraph 13(c) shall not apply to any Canadian citizen residing or ordinarily resident in Canada, and an official of the International Labour Office, who is or becomes a resident of Canada upon retirement, will not enjoy by virtue of this Order exemption from taxation on the pension that may be paid to him by the International Labour Office.\n15. Privileges and immunities have been granted to officials in the interest of the International Labour Office and not for the personal benefit of the individuals themselves; and the Director General of the International Labour Office shall have the right to waive the immunity of any official in any case where, in his opinion, the immunity would impede the course of justice and can be waived without prejudice to the interests of the International Labour Office.\n16. The categories of officials to whom the provisions of sections 11, 12 and 13 apply shall be specified by the Director General of the International Labour Office and the names of these officials shall be notified to the Secretary of State for External Affairs.", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html" + }, + { + "id": "dmemo-D21-2-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-3", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal", + "division": "", + "heading": "", + "text": "International Labour Organization (I.L.O.)\n1. The International Labour Organization, as a body, is exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported by the I.L.O. for its official use. Such articles will not be sold or disposed of in Canada except under conditions agreed to by the Government of Canada. Such articles may be imported under tariff item No. 9808.00.00 when the following statement is placed on the import accounting document, \"Free Under Section 7 of the Privileges and Immunities of the International Labour Organization Order\".\n2. Publications of the I.L.O. may be imported, exported or sold by the I.L.O. without payment of customs duties, goods and services tax or excise tax.\n3. Section 8 of the Privileges and Immunities (International Labour Organization) Order deals with I.L.O. purchases from manufacturers or wholesalers, licensed under the Excise Tax Act. A senior official should, when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of the branch office and that exemption is properly allowable under provisions of the Privileges and Immunities (International Labour Organization) Order.\n4. Section 10 of the Order states that the I.L.O. shall have the right to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags. When any despatch bag or package arrives in Canada addressed to the I.L.O. or to any of its senior officials which, from such examinations as can be made thereof without breaking the seal, shall appear to contain only official documents, it shall be forwarded without detention by Customs to the official to whom it is addressed.\nSenior Officials\n5. The Director General of the I.L.O. in Geneva, Switzerland, shall inform Customs, through the Secretary of State for External Affairs, as to which persons shall be designated as \"senior officials\" and consequently entitled to certain revenue exemptions and privileges. Canadian citizens, ordinarily residing in Canada, are not entitled to the exemptions and privileges granted to senior officials.\n6. Section 11 of the Order outlines the revenue exemptions and privileges granted to senior officials. Senior officials shall make the usual import accounting document using tariff item No. 9808.00.00. Each import accounting document made pursuant to section 11 of the Order must bear a certificate signed by the senior official.\n7. If goods, exempted from customs duties, goods and services tax and excise taxes under section 11 of the Order are sold within one year (two years for motor vehicles) the vendor shall be liable for the regular duty and taxes.\n8. Appendix A to this Memorandum contains a copy of the certificate that is to be used by senior officials. Appendix B to this Memorandum contains a copy of the form used to claim remission of customs duties, goods and services tax and excise taxes on the purchase of either domestic or imported motor vehicles.\n9. Senior officials may purchase domestic spirits and tobacco direct from licensed manufacturers by submitting the purchase orders directly to the licensed manufacturers accompanied by the appropriate certificate in triplicate.\nOther Officials\n10. The Director General of the I.L.O. shall provide the names and titles of officials to whom the provisions of section 13 of the Order shall apply.\n11. Officials, other than those designated as senior officials, shall have the right to import free of duty their furniture and effects, including motor vehicles but not including spirituous liquors, at the time of first taking up their post in Canada. Upon the production of the certificate contained in Appendix A to this Memorandum, the goods described in section 13 of the Order shall be cleared under a regular import accounting document, using tariff item No. 9808.00.00. Again, if the goods are sold within one year (two years for motor vehicles) the vendor is liable for the full customs duties, goods and services tax and excise taxes.\n12. Revenue exemptions and privileges outlined in this Memorandum are to be accorded only to members of the I.L.O. who carry Identity Cards issued by the Department of External Affairs.", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html" + }, + { + "id": "dmemo-D21-2-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-3", + "marginal_note": "Appendix A", + "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal", + "division": "", + "heading": "", + "text": "[Application not reproduced here]", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html" + }, + { + "id": "dmemo-D21-2-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-3", + "marginal_note": "Appendix B", + "part": "Revenue Exemptions and Privileges Granted to International Labour Office, Montreal", + "division": "", + "heading": "", + "text": "Application for customs duty, goods and services tax and excise tax remission as applicable on certain vehicles, purchased in Canada or imported into Canada by representatives of other governments in Canada\n[Form E207 not reproduced here]\nReferences\nIssuing office: Tariff Programs Headquarters file: 4582-1 Legislative references: C.R.C., c.1318 Other references: Privileges and Immunities (International Organizations) Act D21-1-1 , D21-2-1 Superseded memorandum D: D21-2-3, July 1, 1982", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-3-eng.html" + }, + { + "id": "dmemo-D21-2-4-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-4", + "marginal_note": "Legislation", + "part": "Revenue Exemptions Granted to the Food and Agriculture Organization", + "division": "", + "heading": "", + "text": "Regulations\nOrder Respecting the Privileges and Immunities in Canada of the Food and Agriculture Organization (FAO)\nShort Title\n1. This Order may be cited as the FAO Privileges and Immunities Order.\nInterpretation\n2. In this Order,\nConvention \"Convention\" means the Convention on the Privileges and Immunities of the United Nations; Organization \"Organization\" means the Food and Agriculture Organization.\nPrivileges and Immunities\n3.(1) The Organization shall have in Canada the legal capacities of a body corporate and shall, to such extent as may be required for the performance of its functions, have the privileges and immunities set forth in Articles II and III of the Convention.\n(2) Representatives of states and governments that are members of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article IV of the Convention for representatives of Members.\n(3) Officials of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article V of the Convention for officials of the United Nations.\n(4) Experts performing missions for the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article VI of the Convention for experts on missions for the United Nations.", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-4-eng.html" + }, + { + "id": "dmemo-D21-2-4-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-4", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions Granted to the Food and Agriculture Organization", + "division": "", + "heading": "", + "text": "F.A.O.\n1. By authority of Articles II and III of the Convention on the Privileges and Immunities of the United Nations contained in the Privileges and Immunities (International Organizations) Act, the F.A.O. office shall:\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed to with the Government of Canada;\n- be exempt from customs duties and prohibitions and restrictions on imports and exports in respect to its publication; and\n- have the right to dispatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of F.A.O. Members\n2. Pursuant to Article IV, Section 11 of the Convention, representatives, while exercising their functions and during their journey to and from the place of meeting, enjoy the following privileges and immunities:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents;\n- exemption in respect of themselves and their spouses from immigration restrictions; and\n- the same immunities and facilities in respect of their personal baggage as are accorded to diplomatic envoys.\n3. Representatives shall have no right to claim exemption from customs duties on goods imported (otherwise than as part of their personal baggage) or from excise duties or goods and services tax.\nOfficials of F.A.O.\n4. Pursuant to Article V, section 18 of the Convention, officials of the F.A.O. shall:\n- be immune, together with their spouses and relatives dependent on them, from immigration restrictions and alien registration; and\n- have the right to import free of duty their furniture and effects at the time of first taking up their post in Canada.\nExperts of F.A.O.\n5. Pursuant to Article VI, section 22 of the Convention, experts (as described in section 6 of the Privileges and Immunities Accession Order) shall be accorded such privileges and immunities as are necessary for the independent exercise of their functions during the period of their mission, in particular:\n- immunity from personal arrest or detention and from seizure of their personal baggage;\n- inviolability for all papers and documents; and\n- the same immunities and facilities in respect of their personal baggage as accorded to diplomatic envoys.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4582-2 Legislative references: Order in Council P.C. 1978-3173, October 19, 1978 Other references: (Not found) Privileges and Immunities (International Organizations) Act Superseded memorandum D: D21-2-4, July 1, 1982", + "history": "", + "last_amended": "1991-01-01", + "current_to": "1991-01-01", + "citation": "Memorandum D21-2-4", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-4-eng.html" + }, + { + "id": "dmemo-D21-2-5-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-5", + "marginal_note": "Legislation", + "part": "Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization", + "division": "", + "heading": "", + "text": "Regulations\nOrder for the Remission of Certain Duties and Taxes on Goods Imported or Purchased by UNESCO\nShort Title\n1. This Order may be cited as the UNESCO Remission Order.\nFree Entry, Refund or Remission\n2. Authority is hereby granted, effective January 22, 1948, for free entry, refund or remission of the following customs duties and the consumption or sales tax imposed under the Customs Tariff and the Excise Tax Act, respectively, on printed matter and official publications and articles and materials used in the production thereof, when imported into Canada or purchased in Canada, either for sale or free distribution by the United Nations Educational, Scientific and Cultural Organization, or its duly authorized agents, subject to compliance with the conditions and procedures set out in the schedule.\nSchedule (S.2)\nTaxing Authority Conditions Procedure 1. The Customs Tariff and the Excise Tax Act: Customs duty, including the consumption or sales tax on printed matter, official publications and articles and materials used in the production thereof. When printed matter, official publications and articles and materials used in the production thereof are imported under appropriate certificate. The B.1 customs entry should bear a certificate across its face to the effect that the importer is either: (a) A senior executive officer of the United Nations Educational, Scientific and Cultural Organization, or (b) a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization, and that the (c) printed matter or publications have been bona fide printed, published or issued by or on behalf of the Organization, or (d) articles and materials and materials will be used exclusively in the production of printed matter and/or publications of the Organization, in all of which instances the articles described are entitled to exemption from customs duty and consumption or sales tax under the provisions of this Order. 2. Part XIII of the Excise Tax Act. The sales tax on printed matter and official publications of the United Nations Educational, Scientific and Cultural Organization and articles and materials used or consumed in the production thereof. When printed matter or official publications of the United Nations Educational, Scientific and Cultural Organization, and articles and materials used or consumed in the production thereof are purchased under appropriate certificate. A senior executive officer or a duly authorized agent of the United Nations Educational, Scientific and Cultural Organization should when ordering the goods, include a certificate over his signature to the effect that the account is to be paid with the funds of that Organization and that the exemption is properly allowable under the provisions of this Order.", + "history": "", + "last_amended": "1986-01-01", + "current_to": "1986-01-01", + "citation": "Memorandum D21-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-5-eng.html" + }, + { + "id": "dmemo-D21-2-5-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-5", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization", + "division": "", + "heading": "", + "text": "1. UNESCO is a specialized agency of the United Nations. The privileges and immunities granted to UNESCO are not to be confused with those granted to other specialized agencies of the United Nations in Canada.\n2. As a result of administrative changes, Customs form B 1, referred to in the UNESCO Remission Order has been replaced by Canada Customs Coding Form 3.\n3. All Customs documents related to goods for which remission is being claimed in accordance with this Order are to bear the number of this Order in Council (see legislative references attached).\nReferences\nIssuing office: Tariff Programs Headquarters file: 4583-1 Legislative references: Order in Council P.C. 1951-6417, November 29, 1951 C.R.C., c. 1319 Other references: Privileges and Immunities (International Organizations) Act D21-2-1 Superseded memorandum D: D21-2-5, July 1, 1982", + "history": "", + "last_amended": "1986-01-01", + "current_to": "1986-01-01", + "citation": "Memorandum D21-2-5", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-5-eng.html" + }, + { + "id": "dmemo-D21-2-7-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-7", + "marginal_note": "Legislation", + "part": "Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization", + "division": "", + "heading": "", + "text": "Regulations\nOrder Ensuring the Privileges and Immunities Accorded to the International Civil Aviation Organization\nShort Title\n1. This Order may be cited as the International Civil Aviation Organization Privileges and Immunities Order.\nPrivileges and Immunities\n2. Notwithstanding any other section of this Order, the International Civil Aviation Organization shall, in Canada, have the privileges and immunities set forth in Articles II and III of the Convention on the Privileges and Immunities of the United Nations, hereinafter referred to as the \"Convention\", to the extent that these privileges and immunities are contained in the Agreement between the International Civil Aviation Organization and the Government of Canada regarding the Headquarters of the International Civil Aviation Organization, signed at Montreal on April 14, 1951, hereinafter referred to as the \"Agreement\".\n3. The International Civil Aviation Organization shall have the legal capacities of a body corporate.\nRepresentatives\n4. (1) For the purposes of this section, the expression \"representatives\" shall have the meaning accorded by the Agreement to the expression \"Representatives of Members\" and shall include representatives of states and governments that are members of the International Civil Aviation Organization and representatives of states attending conferences convened by the International Civil Aviation Organization.\n(2) Representatives shall have in Canada the privileges and immunities set forth for Representatives of Members in Article IV of the Convention, to the extent that these privileges and immunities are extended to Representatives of Members by the Agreement, and subject to any terms or conditions set out in the Agreement.\n(3) Representatives shall continue to have the immunities set forth in Article IV of the Convention to the extent that these are specified in paragraph 12(a) of the Agreement notwithstanding that they are no longer the representatives of members.\n(4) Where the incidence of any form of taxation depends upon residence, periods during which representatives are present in Canada for the discharge of their duties shall not be considered as periods of residence.\nPrivileges and Immunities Granted to Officials\n5. The President of the Council, the Secretary-General, the Deputy Secretary-General and all Assistant Secretaries-General shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations to the extent that these are set forth in the Agreement, as applicable to senior officials of the International Civil Aviation Organization, and without restricting any other privileges or immunities accorded under this section, the President of the Council and the Secretary-General of the International Civil Aviation Organization shall be accorded in respect of themselves, their spouses and minor children the same privileges and immunities, exemptions and facilities accorded to diplomatic envoys in accordance with international law.\n6. Officials of the International Civil Aviation Organization whose names are included in the categories specified by the Secretary-General of the Organization in accordance with section 26 of the Agreement shall in Canada have the privileges and immunities set forth in Article V of the Convention for officials of the United Nations, to the extent that these are set forth in the Agreement, and such officials shall be deemed to have been designated by the Governor in Council pursuant to paragraph 3(2)(d) of the Privileges and Immunities (International Organizations) Act.\n7. Nothing in this Order shall be construed as exempting a Canadian citizen residing or ordinarily resident in Canada, from liability for any taxes or duties imposed by any law in Canada.\n8. For greater certainty, it is hereby declared that the foregoing privileges and immunities shall be deemed to have been provided by the Governor in Council by Order in Council P.C. 1774 of April 11, 1991, and to have become effective on May 1, 1991, in accordance with the provisions of the Exchange of Notes between the President of the Council and L. B. Pearson as representative of the Government of Canada.", + "history": "", + "last_amended": "1982-07-01", + "current_to": "1982-07-01", + "citation": "Memorandum D21-2-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-7-eng.html" + }, + { + "id": "dmemo-D21-2-7-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-2-7", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization", + "division": "", + "heading": "", + "text": "1. The International Civil Aviation Organization is a specialized agency of the United Nations, the head office of which is located in Montreal. Pursuant to the International Civil Aviation Organization Privileges and Immunities Order and the Agreement between the I.C.A.O. and the Government of Canada signed April 14, 1951, the I.C.A.O. is to be granted the Customs privileges and immunities as outlined in this Memorandum. I.C.A.O.\n2. The privileges and immunities granted to the office of the I.C.A.O. by virtue of section 2 of the Order are:\n- (a) the exemption from Customs duties, excise duty, sales and excise taxes and prohibitions and restrictions on imports and exports in respect to articles imported or exported by the I.C.A.O. for its official use. It is understood that articles imported under such exemption will not be sold in Canada except under conditions agreed with the Government of Canada;\n- (b) the exemption from Customs duties, excise duty, sales and excise taxes and prohibitions and restrictions on imports and exports in respect to its publications;\n- (c) the right to despatch and receive its correspondence by courier or in bags, which shall have the same immunities and privileges as diplomatic couriers and bags.\nRepresentatives of I.C.A.O. Members\n3. The privileges and immunities granted to representatives of members of the I.C.A.O. by virtue of section 4(2) of the Order are:\n- (a) inviolability for all papers and documents;\n- (b) the right to use codes and to receive papers or correspondence by courier or in sealed bags;\n- (c) exemption in respect of themselves and their spouses and relatives dependent on them from immigration restrictions;\n- (d) the privilege of exemption (in respect of themselves and their families) from examination of baggage and other effects and admission thereof free of duties;\n- (e) the privilege of admission of articles for their personal or family use free of duties at all times, provided that any article which was exempted from duties shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada within a period of one year in the case of articles other than motor vehicles, and two years in the case of motor vehicles, from the date of acquisition and the vendor shall be liable for such duties;\n- (f) the privilege of exemption from excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada;\n- (g) the privilege of exemption from excise or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers, provided that any article which was exempted from these taxes shall be subject thereto at the existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\nSenior Officials of I.C.A.O.\n4. The privileges and immunities granted to senior officials of the I.C.A.O. by section 5 of the Order are:\n- (a) immunity, together with their spouses and relatives dependent on them, from immigration restrictions;\n- (b) exemption in respect of themselves and their families from examination of baggage and other effects and admission thereof free of duties;\n- (c) admission of articles for their personal or family use free of duties at all times, provided that any article which was exempted from duties shall be subject thereto at the existing rates if sold or otherwise disposed of in Canada within a period of one year in the case of articles other than motor vehicles, and two years in the case of motor vehicles, from the date of acquisition and the vendor shall be liable for such duties;\n- (d) eligibility to claim for the exemption from excise duty imposed under the Excise Act on domestic spirits and tobacco purchased from licensed manufacturers in Canada;\n- (e) eligibility to claim exemption from excise or sales tax on domestic spirits, wine and tobacco products when purchased direct from licensed manufacturers for the personal use of the applicant, and on automobiles, ale, beer and stout when purchased under appropriate certificate from licensed manufacturers provided that any article which was exempted from these existing rates if sold or otherwise disposed of within a period of one year from the date of purchase and the vendor shall be liable for such tax.\nOther Officials of I.C.A.O.\n5. The privileges and immunities granted by section 6 of the Order to officials deemed to have been designated by the Governor in Council are:\n- (a) immunity, together with their spouses and relatives dependent on them, from immigration restrictions;\n- (b) the right to import free of Customs duties, sales and excise taxes their furniture and effects, including motor vehicles but not including spirituous liquors, at the time of first taking up their post in Canada.\n6. Application for Customs duty, sales and Excise Tax remission form E 207, a facsimile of which is contained in Memorandum D21-1-1, Customs Diplomatic Privileges, is the standard application form used for duties, sales and excise tax remission on vehicles purchased in Canada or imported into Canada by representatives of member states of the I.C.A.O. and by Senior Officials of the I.C.A.O.\nReferences\nIssuing office: Tariff Programs (Classification) Headquarters file: 4582-1, 4583-1 Legislative references: C.R.C., c. 1313 Other references: D21-1-1 , D21-2-1 Superseded memorandum D: D52-7E", + "history": "", + "last_amended": "1982-07-01", + "current_to": "1982-07-01", + "citation": "Memorandum D21-2-7", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-2-7-eng.html" + }, + { + "id": "dmemo-D21-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Designated foreign countries, military services agencies and institutions eligible to import goods into Canada under tariff item Number 9810.00.00. Key content: Importation of tobacco and other goods for personal use; importation of materials for North American Aerospace Defense Command (NORAD) activities; importation of vehicles and equipment for joint U.S.-Canada waterfowl surveys; importation of goods for U.S. preclearance offices located at Canadian airports; list of eligible countries and military service agencies. Keywords: Tariff item Number 9810.00.00, imports, military service agency, customs, airport preclearance, joint waterfowl survey, NORAD, CARM.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Tobacco products Importation of other goods for personal use NORAD films, slides, and recordings Joint waterfowl surveys United States preclearance offices at airports Canadian government importation\n- Appendix A: Certificates\n- Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP), and to the CARM webpage, under Related links\n- Include a link to the CARM Web page under the Related Links section\n- Provide contemporary information in respect to CARM\n- Update Appendix B – List of certain countries that are designated for the purposes of Tariff Item Number 9810.00.00 of the Customs Tariff", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Designated Means designated pursuant to paragraph 132(1)(g) of the Customs Tariff Act . Goods Means goods described in tariff item Number 9810.00.00. Tariff item Number 9810.00.00 Arms, military stores, munitions of war and other goods the property of and to remain the property of a foreign country designated by the Governor in Council Goods consigned to military service agencies and institutions designated by the Governor in Council where the goods are for the personal use of or consumption by nationals of countries designated under this item who are employed in defence establishments of those countries in Canada.", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Tobacco products\n1. Individual members of a designated visiting force, including civilian employees and dependants, are entitled to tobacco products on a monthly quota basis, i.e., 1,000 cigarettes, 100 cigars, or 2 lbs. of tobacco per person under tariff item Number 9810.00.00.\n2. The quota for tobacco products is extended to dependants 18 years of age and over (in some provinces, 19 is the required age) and the release of these products requires that:\n- In the case of importation on behalf of a unit , the Chief of Operations of the Canada Border Services Agency (CBSA) will be advised of the name and rank of the authorized officer designated by the visiting force authority to make such importation along with the number of persons, including dependants, on whose behalf he will be authorized to import.\n- Where no unit exists , importations by individual members of a force will be on the basis of an individual authorization in their favour signed by the authorized representative of the force and limited to importations for the individuals and their dependants. Letters of authorization, signed by the visiting force authority, will contain the names of the dependants and are to be in the possession of the individual so authorized for presentation to customs. These letters of authorization are subject to renewal the first day of April each year.\nImportation of other goods for personal use\n3. Refer to Memorandum D21-4-3: Visiting Forces Personnel—Tariff Item Number 9827.00.00 for information on goods imported by members of designated visiting forces for personal or household use.\nNORAD films, slides, and recordings\n4. Films, slides and recordings that are the property of the United States government are often dispatched from North American Aerospace Defense Command (NORAD) headquarters to various radio and television stations in Canada for broadcasting in connection with NORAD activities. Such goods are to be reported and accounted for to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n5. Classification under tariff item Number 9810.00.00 free of duties and taxes, requested by the broadcasting station concerned will be accepted provided an exemption certificate in the following form is available for review at the request of the CBSA officer at the time of importation of the goods:\nI certify that the articles and materials herein referred to are imported on behalf of the North American Aerospace Defense Command (NORAD) in Canada and are to remain the property of the Government of the United States and are not for resale or gift. Signed by authorized representative of NORAD\n6. At the time of return of the articles and materials to the United States, it will be the responsibility of the broadcasting station to prepare Form BSF831: Exporter Reporting Application Form for presentation to the CBSA at the point of departure from Canada. This application form is used by entities who wish to register for the export reporting of commercial goods from Canada. The form is completed and submitted to the Commercial Registration Unit to register for either export reporting of goods via the Canadian Export Reporting system (CERS) or G7-EDI export reporting. The exporter subsequently must still electronically report the goods to be exported within legislated reporting timeframes.\n7. Commercial goods to be exported to the United States are exempt from reporting due to a written collaborative arrangement between Canada and the United States. No-declaration-required (NDR) 9 or (NDR) 1 may apply, depending on the goods, control status and their value.\nJoint waterfowl surveys\n8. Vehicles and equipment imported by the United States Bureau of Sport Fisheries and Wildlife on joint waterfowl surveys with the Canadian Wildlife Service of Environment Canada are to be admitted on Form BSF865: Exception Temporary Admission Permit - Commercial , without payment of security. Form BSF865: Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal. For more information, refer to Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit .\n9. Consumable goods for use in the survey which are owned by the United States Bureau are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures . Goods will be admissible under tariff item Number 9810.00.00, free of customs duty and goods and services tax (GST), on the Commercial Accounting Document (CAD), with the officer in charge of the party signing the certificate as shown under section 2 from Appendix A as the authorized representative of the United States government. The certificate must be available for review at the request of the CBSA officer at the time of importation of the goods.\n10. Wildlife officers engaged in joint waterfowl surveys will carry letters of identification issued by the Director, United States Bureau of Sport Fisheries and Wildlife.\nUnited States preclearance offices at airports\n11. Goods for official use imported for the United States Customs, Immigration, and Agriculture preclearance offices located at various airports in Canada are to be reported and accounted to the CBSA as commercial goods. For more information, refer to D Memoranda series D17: Accounting and release procedures .\n12. Goods will be admissible under tariff item Number 9810.00.00, free of duties and taxes, provided that a signed certificate as shown under section 1 from Appendix A is completed. When a Commercial Accounting Document is submitted, the importer must retain the certificate, which must be available for review at the request of the CBSA officer at the time of importation of the goods.\nCanadian government importation\n13. Goods purchased by Canadian government departments, Canadian government agencies, or Canadian armed forces are not eligible for importation under tariff item Number 9810.00.00", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Appendix A: Certificates", + "part": "", + "division": "", + "heading": "", + "text": "Section 1\nI certify that the articles and materials described in this certificate or in invoice number are being imported by or on behalf of (name of designated government department, agency, office or military unit) and are to remain the property of the government of (name of designated foreign country) and are not for resale, gift or other distribution.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)\nSection 2\nI certify that the articles and materials described in this certificate or in invoice number are being imported on behalf of (name of designated foreign country) by (name of designated military service agency or institution) for the personal use of or consumption by nationals of that country who are employed in defence establishments of that country in Canada.\n- Name and title of authorized official\n- Telephone and fax numbers\n- Mobile number and email address\n- Signature and date (day/month/year)", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "Appendix B: List of certain countries and military service agencies designated for the purposes of tariff item Number 9810.00.00", + "part": "", + "division": "", + "heading": "", + "text": "1. The following countries are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- Albania, Republic of\n- Antigua and Barbuda\n- Australia\n- Austria, Republic of\n- Azerbaijani Republic\n- Bangladesh, People’s Republic of\n- Barbados\n- Belgium\n- Belize\n- Benin, Republic of\n- Botswana, Republic of\n- Brunei Darussalam\n- Bulgaria, Republic of\n- Cameroon, Republic of\n- Côte d’Ivoire, Republic of\n- Czech Republic\n- Denmark\n- El Salvador, Republic of\n- Estonia, Republic of\n- Ethiopia, Federal Democratic Republic of\n- Finland, Republic of\n- France\n- Georgia, Republic of\n- Germany\n- Ghana\n- Greece\n- Guyana, Republic of\n- Hungary, Republic of\n- Iceland\n- India\n- Israel\n- Italy\n- Jamaica\n- Japan\n- Kazakhstan, Republic of\n- Kenya, Republic of\n- Korea, Republic of\n- Kuwait, State of\n- Latvia, Republic of\n- Lithuania, Republic of\n- Luxembourg\n- Macedonia, former Yugoslav Republic of\n- Malawi, Republic of\n- Malaysia\n- Moldova, Republic of\n- Nepal, Kingdom of\n- Netherlands\n- New Zealand\n- Nicaragua, Republic of\n- Niger, Republic of the\n- Nigeria, Federal Republic of\n- Norway\n- Oman, Sultanate of\n- Pakistan\n- Poland, Republic of\n- Portugal\n- Romania\n- Sierra Leone, Republic of\n- Singapore, Republic of\n- Slovak Republic\n- Slovenia, Republic of\n- Spain, Kingdom of\n- Sri Lanka\n- Sudan, Republic of the\n- Swaziland, Kingdom of\n- Sweden, Kingdom of\n- Tanzania, United Republic of\n- Thailand, Kingdom of\n- Trinidad and Tobago\n- Turkey\n- Uganda, Republic of\n- Ukraine\n- United Arab Emirates\n- United Kingdom\n- United States of America\n- Uzbekistan, Republic of\n- Venezuela, Republic of\n- Zambia, Republic of\n- Zimbabwe, Republic of\n2. The following military service agencies are designated for the purposes of tariff item Number 9810.00.00 of the Customs Tariff :\n- German Air Force Tactical Training Command, Goose Bay, Labrador, Newfoundland\n- Post Exchanges - Aircraft Control and Warning (AC & W) Sites authorized by the Minister of National Revenue\n- Royal Air Force Detachment, Goose Bay, Labrador, Newfoundland\n- United States Military Services Agencies at Goose Bay Airport, Labrador, Newfoundland\n- United States Property Accountability Office, Headquarters ADC Detachment Number 1, Ottawa, Ontario", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff Act , Part 4, paragraph 132.(1)(g)\n- Customs Tariff , tariff item Number 9810.00.00\n- Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions (Tariff Item Number 9810.00.00) Regulations (SOR/98-57)\n- Order Designating Certain Countries and Military Service Agencies for the Purposes of Tariff Item Number 9810.00.00 (SOR/98-40)\n- Regulations Designating Certain Countries for the Purposes of Tariff Item Number 9810.00.00, 1999-1 (SOR/99-234)\n- Order in Council P.C. 1997-2029 , December 29, 1997\n- Order in Council P.C. 1997-2011 , December 29, 1997\nRelated D memoranda\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- D Memoranda series D17: Accounting and release procedures\n- Memorandum D21-4-3: Visiting Forces Personnel Tariff Item Number9827.00.00\nSuperseded D memoranda\nD21-3-1 dated October 21, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-23", + "current_to": "2024-10-23", + "citation": "Memorandum D21-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-1-eng.html" + }, + { + "id": "dmemo-D21-3-2-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-2", + "marginal_note": "Guidelines and General Information", + "part": "Revenue Exemptions Granted for the NATO Common Infrastructure Project", + "division": "", + "heading": "", + "text": "Exemption Certificate\n1. The exemption certificate required by this Remission Order shall be in the following general form:\n- I hereby certify that the articles or goods herein described are for use solely and exclusively in the construction and development of a Canadian component of NATO Common Infrastructure Project, are being paid for out of NATO common funds, and are accordingly exempt from customs duties and Excise tax by authority of Order in Council P.C. 1969-1224, June 17, 1969. Signed Authorized Representative\nDomestic Purchases\n2. Exemption from excise tax shall be effected by means of the Exemption Certificate being placed on all purchase orders or invoices.\nImportations\n3. (a) To qualify for remission, importations made under the Remission Order must meet Canada Border Services Agency (CBSA) accounting requirements, and CBSA accounting documents will show the exemption certificate as outlined in this memorandum. The column \"Description of Goods\" shall be completed as fully as possible, but in the absence of specific details, broad headings such as \"electronic communications devices\", \"industrial robots\", etc., will be acceptable. Standard regulations with respect to manifesting and examination shall apply to all such shipments.\n(b) An invoice with the value properly completed shall be furnished if available. Otherwise, bills of lading, shipping tickets and other official Government forms containing relevant information will be accepted provided they include an adequate description of the goods and an indication of their value.\n(c) Where immediate possession of the goods referred to in paragraph 3 (a) is essential and a formal accounting document cannot be presented for any reason, release may be granted to the importer/owner under Permission for Special Purposes Form C6 , without security, upon proper application being made, and conditional upon the proper customs accounting document being presented within a reasonable time.\nCustoms Procedures\n4. All CBSA documents related to goods for which remission has been claimed in accordance with this Remission Order are to bear the number of this Order in Council (see legislative references).\nSigning Authorities, NATO Common Funds\n5. The Canadian Joint Operations Command, Canadian Forces Joint Operations Group, Canadian Materiel Support Group, J4Tn, Customs, has been authorized to sign exemption certificates in regard to the NATO Common Infrastructure Project under the provisions of the Remission Order as outlined in this memorandum. They may be reached by e-mail at dcbscustoms@forces.gc.ca ; by telephone at 1-855-210-5149 ; and by fax at 1-800-306-1811 .\nAdditional Information\n6. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2015-12-11", + "current_to": "2015-12-11", + "citation": "Memorandum D21-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-2-eng.html" + }, + { + "id": "dmemo-D21-3-2-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-3-2", + "marginal_note": "References", + "part": "Revenue Exemptions Granted for the NATO Common Infrastructure Project", + "division": "", + "heading": "", + "text": "Issuing office: Trade and Anti-dumping Programs Directorate Headquarters file: 4582-3 Legislative references: NATO Common Infrastructure Project Remission Order Privileges and Immunities (North Atlantic Treaty Organisation) Act Other references: Form C6 Superseded memorandum D: D21-3-2 dated June 1, 1986", + "history": "", + "last_amended": "2015-12-11", + "current_to": "2015-12-11", + "citation": "Memorandum D21-3-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-3-2-eng.html" + }, + { + "id": "dmemo-D21-4-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-1", + "marginal_note": "Regulations", + "part": "Joint Canada-United States Projects", + "division": "", + "heading": "", + "text": "Joint Canada-United States Government Projects Remission Order Financial Administration Act\nOrder Respecting the Remission of Duties, Including the Tax Imposed under Parts III, IV and IX of the Excise Tax Act , Paid or Payable on Goods, Real Property or Services for Use in Joint Canada – United States Government Projects.\nHis Excellency the Governor General in Council, considering that it is in the public interest, on the recommendation of the Minister of National Revenue and the Treasury Board, pursuant to section 23 of the Financial Administration Act , is pleased hereby to revoke the remission granted under Part I of Order in Council P.C. 1960-1600 of November 25, 1960 and to make the annexed Order respecting the remission of duties, including the tax imposed under Division III of Part IX of the Excise Tax Act, and the taxes imposed under any other division of Part IX and under any other Part of that Act, paid or payable on goods, real property or services for use in joint Canada-United States Government projects , in substitution therefor.\nShort Title\n1. This Order may be cited as the Joint Canada-United States Government Projects Remission Order .\nInterpretation\n2. In this Order,\n\"Act\" means the Excise Tax Act ; ( Loi ) \"Crown corporation\" means a departmental corporation named in Schedule II to the Financial Administration Act or a parent Crown corporation named in Part I of Schedule III to that Act; ( société d'État ) \"duties\" has the same meaning as in section 2 of the Customs Act , but does not include duties levied under the Excise Act ; ( droits ) \"Minister\" means the Minister of National Revenue; ( ministre ) \"real property\" has the same meaning as in section 123 of the Act; ( immeuble ) \"service\" has the same meaning as in section 123 of the Act; ( service ) \"supply\" has the same meaning as in section 123 of the Act. ( fourniture )\nRemission\n3. Subject to section 4, remission is hereby granted of the taxes imposed under Parts III, IV and IX of the Act and the duties paid or payable on goods imported into Canada by, on goods or services purchased in Canada by, and on supplies of goods, real property or services made to, the Government of the United States or its authorized agent or a agency of the Government of Canada or a Crown corporation acting on behalf of the Government of the United States.\nConditions\n4. Remission is granted pursuant to section 3 on condition that\n- (a) the goods, real property or services are to be used exclusively in connection with an establishment in Canada of the Government of the United States or a project that is determined by the Minister to be a joint Canada-United States Government project;\n- (b) in the case of goods, they are or are to become the property of the Government of the United States or are to be exported from Canada, destroyed under the supervision of an officer as defined in section 2 of the Customs Act or consumed during the conduct of the project;\n- (c) a claim for remission of the duties, including the tax imposed under Division III of Part IX of the Act, on imported goods is made to the Minister within two years after the final accounting for the goods under section 32 of the Customs Act ; and\n- (d) a claim for remission of any tax referred to in section 3, other than the duties referred to in paragraph (c) , is made to the Minister within two years after the purchase or supply, as the case may be, is made.", + "history": "", + "last_amended": "2013-09-12", + "current_to": "2013-09-12", + "citation": "Memorandum D21-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-1-eng.html" + }, + { + "id": "dmemo-D21-4-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-1", + "marginal_note": "Guidelines and General Information", + "part": "Joint Canada-United States Projects", + "division": "", + "heading": "", + "text": "1. Further information regarding the Drawback program may be found in Memorandum D7-4-2 Duty Drawback Program .\n2. The reference in section 2 of the Order to the \"Minister of National Revenue\" should be interpreted as Minister of Public Safety and Emergency Preparedness.\n3. This remission order provides relief of the duties paid or payable on goods imported into Canada by, on goods or services purchased in Canada by, and on supplies of goods, real property or services made to, the Government of the United States or its authorized agent or a department/agency of the Government of Canada or a Crown corporation acting on behalf of the Government of the United States. Duties include customs duties, taxes imposed under Parts III \"Excise Taxes on Cosmetics, Jewellery, Radios, Etc.\" and IX \"Goods and ServicesTax\" of the Excise Tax Act , but does not include duties levied under the Excise Act .\n4. The conditions for relief of duties for imported goods under this Remission Order are that:\n- (a) the goods may only be used in connection with the establishment in Canada of the Government of the United States or a project that is determined by the Minister to be a joint Canada-United States Government project;\n- (b) the goods are or will become the property of the Government of the United States or will be exported from Canada, destroyed under the supervision of an officer (as defined in section 2 of the Customs Act ) or consumed during the conduct of the project; and\n- (c) a claim for remission of the duties is made to the Canada Border Services Agency within two years after the final accounting for the goods under section 32 of the Customs Act .\nAdditional Information\n5. For more information, within Canada call the Border Information Service at 1-800-461-9999 . From outside Canada call 204-983-3500 or 506-636-5064 . Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237 .\nReferences\nIssuing office: Trade Programs Directorate Headquarters file: 4589-3 Legislative references: C.R.C., c. 492 Order in Council 1960-1600, November 25, 1960 Order in Council 1990-2848, December 21, 1990 and amendment 1995 Other references: D7-4-2 Superseded memorandum D: D21-4-1, January 1, 1991", + "history": "", + "last_amended": "2013-09-12", + "current_to": "2013-09-12", + "citation": "Memorandum D21-4-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-1-eng.html" + }, + { + "id": "dmemo-D21-4-3-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Visiting forces personnel importing household and personal goods into Canada. Key content: Use of identification cards; importing goods when first arriving, and while in Canada; importing motor vehicles; conditions, privileges and penalties. Keywords: Visiting forces; CARM; imports; personal goods; motor vehicles.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines Identification cards Importation of goods: First arrival Motor vehicles Importation of goods: Subsequent importations Conditions Other privileges Penalty information\n- Appendix A: Short form of power of attorney\n- Appendix B: Certificate mentioned in paragraph 19\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This D-memo has been updated to:\n- Provide contemporary information\n- Reflect changes introduced by the CBSA Assessment and Revenue Management (CARM) system, specifically, the need for importers to register their businesses in the CARM Client Portal (CCP) and delegate a business account manager\n- Include a link to onboarding support documentation of the CARM Client Portal (CCP) under the Related links section\n- Include a link to the CARM web page under the Related links section", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Authorized identification card an identification card issued by the Minister of National Defence Consumable goods goods that are intended for consumption by personal use and includes clothing Durable goods goods, other than consumable goods, that are intended for personal use Tariff Item No. 9827.00.00 goods, which may include either wine not exceeding 1.5 litres or any alcoholic beverages not exceeding 1.14 litres, tobacco products not exceeding fifty cigars, two hundred cigarettes, two hundred tobacco sticks and two hundred grams of manufactured tobacco, and vaping products not exceeding 120 millilitres of vaping substance in liquid form, or 120 grams of vaping substance in solid form, within any combination of not more than twelve vaping devices and immediate containers, imported by members of the military forces of countries that are parties to the North Atlantic Treaty or are members of the Commonwealth, or by civilian employees of those military forces who are not Canadian citizens or permanent residents of Canada and are stationed in Canada on official duty, including dependants of such members or employees, but not persons on duty at a diplomatic mission, on condition that: an authorized identification card is presented to a Canada Border Services Agency (CBSA) officer by the visiting forces personnel at the time the goods are imported into Canada the goods were acquired abroad for the personal or household use of the visiting forces personnel and are in quantities and values that are reasonable for such use; and in the case of durable goods, they are accompanied on importation by documentation specified by the Minister of Public Safety and Emergency Preparedness and are not sold or otherwise disposed of (except disposed of by destruction under CBSA supervision or by exportation or sale to other visiting forces personnel) unless, prior to the sale or other disposition, the goods are accounted for by the importer or owner and customs duty is paid in respect of the goods Visiting forces personnel a member, or a civilian employee who is not a Canadian citizen or permanent resident in Canada, stationed in Canada on official duty, of the military force of a country that is: party to the North-Atlantic Treaty, or is a member of the Commonwealth, and includes the member's or employee's dependants but does not include a member or employee on duty at a diplomatic mission", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "Identification cards\n1. Visiting forces personnel importing goods under tariff item No. 9827.00.00, free of duties and taxes, must present to the CBSA officer an authorized identification card issued by the Department of National Defence.\n2. Inquiries concerning authorized identification cards should be directed to:\nNational Defence Identification Services NDHQ Contact the Department of National Defence\nImportation of goods: First arrival\n3. In accordance with the provisions of Part V, sections 24 and 25 of the Visiting Forces Act , members of a visiting force may import their household goods and personal effects free of duties and taxes under tariff item No. 9827.00.00. Before arrival in Canada, visiting forces personnel are advised to prepare a listing in duplicate (preferably typewritten) of all the household and personal goods they are bringing into Canada. The list should have a description of the goods, with such details as the value, make, model, and serial number of each item, particularly high-value items.\n4. These goods will be documented for control purposes on BSF865 - Exception Temporary Admission Permit - Commercial , without security deposit. Form BSF865 - Exception Temporary Admission Permit - Commercial is subject to renewal covering the period of service in Canada. Visiting forces personnel must retain copies of Form BSF865 - Exception Temporary Admission Permit - Commercial for presentation to the CBSA when the goods are:\n- exported from Canada\n- sold or given to another visiting forces member\n- destroyed or\n- otherwise sold or disposed of in Canada\nThe Form BSF865 - Exception Temporary Admission Permit - Commercial can be completed by importer in the CARM Client Portal (CCP). Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit provides detailing use of Form BSF865.\n5. Evidence, satisfactory to the CBSA officer, that the goods are accounted for under the conditions described in paragraphs 4(a), (b), or (c) of this Memorandum, will be required. On receipt of such satisfactory evidence, the CBSA officer will acquit Form BSF865 - Exception Temporary Admission Permit - Commercial and the goods will not be subject to duties and taxes. The visiting forces member will be given the receipt copy of the duly acquitted Form BSF865 - Exception Temporary Admission Permit - Commercial.\n6. Goods otherwise sold or disposed of in Canada, referred to in paragraph 4(d) of this Memorandum, will be cancelled from the Form BSF865 - Exception Temporary Admission Permit - Commercial on presentation of Form BSF715: Casual Goods Accounting Document, and payment of any duties and taxes applicable to the goods.\n7. When household and personal effects are shipped in bond, in advance, by a member of a visiting force assigned to duty in Canada, that member may prepare a Power of Attorney in the form outlined in the Appendix of this Memorandum and forward it to the Unit Commander or Transportation Officer at the establishment to which the member has been posted. It may not be possible in every instance for the member of the visiting force to give the name of the Commander or Transportation Officer. In such cases the relevant lines on the Power of Attorney should be left blank. When clearing the shipment, the Commander or Transportation Officer concerned may complete the form by stating his name and rank.\n8. The goods will be examined and released on Form BSF865 - Exception Temporary Admission Permit - Commercial without security and issued in the name of the owner. Form BSF865 - Exception Temporary Admission Permit - Commercial will be signed by the Commander or Transportation Officer holding the Power of Attorney who will give the copies of the permit to the owner when the latter takes possession of the shipment. The owner will then report to the CBSA office to countersign all copies of Form BSF865 - Exception Temporary Admission Permit - Commercial.\nMotor vehicles\n9. A motor vehicle for the personal use of a visiting forces member may be imported and released on Form BSF865 - Exception Temporary Admission Permit - Commercial either at the time of first arrival in Canada or subsequent thereto. The vehicle is subject to the same conditions and terms of disposal as applicable to household goods, as outlined in paragraphs 5 and 6 of this Memorandum. These vehicles are not required to comply with Transport Canada requirements (Canadian safety standards) or to be registered with the Registrar of Imported Vehicles (RIV) provided the vehicles are exported when the visiting forces member leaves Canada or transferred to another visiting forces member. However, in order to license the motor vehicle in Canada, the CBSA officer will issue Vehicle Import Form—Form 1 . This form must be presented to the provincial motor vehicle licensing bureau in order to obtain licence plates in Canada.\n10. If a motor vehicle imported by a visiting forces member has been registered with the RIV in error, a refund of the registration fee may be obtained by contacting the Registrar of Imported Vehicles (RIV). 11. In the transfer of a motor vehicle from one visiting forces member to another, the original permit, Form BSF865 - Exception Temporary Admission Permit - Commercial, is to be cancelled by the CBSA and a new one issued with suitable cross-references being noted on each permit. 12. If a motor vehicle is sold in Canada, other than to a visiting forces member, duties and taxes are applicable on the assessed value of the motor vehicle on the date of disposition. The motor vehicle will have to meet Transport Canada requirements, i.e. Canadian safety and emission standards, and be registered with the RIV. Also, the provisions of tariff item No. 9897.00.00 are to be observed. This legislation prohibits the importation into Canada, from countries other than the United States and Mexico, of any used or second-hand motor vehicle that was not manufactured in the current year. There are exceptions, refer to Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles . Importation of goods: Subsequent importations 13. Hand-carried goods are eligible under tariff item No. 9827.00.00 when cleared through the CBSA by the visiting forces personnel who own the goods. Clearance of hand-carried goods by persons other than the owner will not be accepted. 14. Goods other than the hand-carried goods may be cleared through the CBSA by the owner of the goods, or by another person upon presentation of the authorized identification card of the owner of the goods, together with a statement signed and dated by the owner of the goods describing such goods and giving the specified other person authority to clear the goods on his/her behalf. 15. When the conditions of tariff item No. 9827.00.00 are met, visiting forces personnel and their families may import durable and consumable goods for their personal use, free of duties and taxes, at any time. Durable goods will be documented on Form BSF865 - Exception Temporary Admission Permit - Commercial, without security. The goods are subject to the same conditions and terms of disposal as described under paragraphs 5 and 6 of this Memorandum. Consumable goods must be within quantity limits referred to in tariff item No. 9827.00.00 and under paragraph 18 of this Memorandum. 16. It is to be noted that the requirements of customs documentation may vary from one regional CBSA office to another at the discretion of the CBSA officer. 17. The CBSA assists other government departments in controlling the importation of certain goods into Canada. Included are such items as firearms, ammunitions, fireworks, meat and dairy products, animals, plants and plant products, fresh fruit and vegetables, as well as certain food and drug products. This list is not all encompassing but provides some examples of goods which are controlled, restricted, or prohibited. For more information, refer to Other government departments and agencies: Reference list for importers . 18. The following limits apply to meat, dairy and poultry products per person: two dozen eggs CAN$20 worth of dairy products, such as milk, cheese, and butter three kilograms of margarine twenty kilograms of meat and meat products, including turkey and chicken. Within the 20 kilograms limit, further restrictions apply as follows: a maximum of 1 whole turkey or 10 kilograms of turkey products; and a maximum of 10 kilograms of chicken All meat and meat products have to be identified as products of the United States of America. Conditions 19. When, at the time of importation into Canada of any goods under tariff item No. 9827.00.00, the CBSA officer has doubts that the goods are intended for the personal use of any person as required by the tariff item, the goods will not be admissible under the tariff item unless a certificate, as shown in Appendix B, completed by an authorized representative of the Department of National Defence, is received by the CBSA officer certifying that the goods are for the personal use of that person. The following representative of the Department of National Defence is authorized to sign certificates for the purpose of this tariff item: Position Title Director, Transport and Movements (DTM) Location NDHQ Ottawa ON K1A 0K2 Other privileges Other privileges 20. In addition to the privileges described under tariff item No. 9827.00.00, visiting forces personnel residing in Canada are entitled to the privileges available to Canadian residents under tariff item Nos. 9804.10.00, 9804.20.00, 9804.40.00, and 9816.00.00. Alcohol, tobacco products and vaping products may be claimed under either the personal exemptions or tariff item No. 9827.00.00 but not both. For more information, refer to Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada , and to Memorandum D2-1-4: Casual Donations—Tariff No. 9816.00.00 . Penalty information 21. Any person who fails to report to the CBSA when arriving in Canada, makes a false declaration, or diverts goods to a use other than that for which they were imported, without payment of applicable duties and taxes, may be subject to the penalties provided for in the Customs Act . Appendix A: Short form of power of attorney Short form of power of attorney for importation of household and personal effects of visiting force personnel: Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects Date of shipment Name of exporter Address of Exporter Value of goods Signature: Address Dated at (city) on (month-day) (year) Appendix B: Certificate mentioned in paragraph 19 The certificate mentioned in paragraph 19 will read as follows: I certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution. (Signature) Authorized Representative (Department of National Defence) References Consult these resources for further information. Applicable legislation Customs Tariff , tariff item. No.9827.00.00 Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6) Visiting Forces Act Privileges and Immunities (North Atlantic Treaty Organisation) Act Related D memoranda Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00 Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00 Superseded D memoranda D21-4-3 dated August 16, 2024 Issuing office Trade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch Contact us Contact border information services Related links CARM: The new way to assess and pay duties and taxes on imported commercial goods CARM Client Portal: Onboarding documentation Form BSF865 - Exception Temporary Admission Permit - Commercial", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Appendix A: Short form of power of attorney", + "part": "", + "division": "", + "heading": "", + "text": "Short form of power of attorney for importation of household and personal effects of visiting force personnel:\n- Commander or Transportation Officer (name and rank) of (unit) is authorized to enter for me at the CBSA at (city) the following shipment of personal and household effects\n- Date of shipment\n- Name of exporter\n- Address of Exporter\n- Value of goods\nSignature:\n- Address\n- Dated at (city) on (month-day) (year)", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "Appendix B: Certificate mentioned in paragraph 19", + "part": "", + "division": "", + "heading": "", + "text": "The certificate mentioned in paragraph 19 will read as follows:\nI certify that the goods imported or being imported by: (Name of Importer and Authorized Identification Card Number) are solely for his/her personal or household use or for the use of his/her dependants and are not for resale, gift, or other distribution.\n(Signature) Authorized Representative (Department of National Defence)", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D21-4-3-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D21-4-3", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Tariff , tariff item. No.9827.00.00\n- Order in Council P.C.1983-2333, July 27, 1983 (SI/83-136), as amended by P.C. 1986-1541 (SI/86-116), P.C. 1987-2690 (SI/88/17), P.C. 1990-2851 (SI/91-12) and P.C. 1997-2013 (SI/98-6)\n- Visiting Forces Act\n- Privileges and Immunities (North Atlantic Treaty Organisation) Act\nRelated D memoranda\n- Memorandum D2-1-4: Casual Donations—Tariff Item No. 9816.00.00\n- Memorandum D2-3-1: Personal Exemptions for Residents Returning to Canada\n- Memorandum D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit\n- Memorandum D9-1-11: Importation of Used or Second-Hand Motor Vehicles\n- Memorandum D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions—Tariff Item No. 9810.00.00\nSuperseded D memoranda\nD21-4-3 dated August 16, 2024\nIssuing office\nTrade Policy Division Trade Programs and Anti-dumping Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D21-4-3", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d21/d21-4-3-eng.html" + }, + { + "id": "dmemo-D22-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Trade chain partners Key content: Background on administrative monetary penalties for non-compliance with customs legislation and regulations; How penalties are structured and applied; Maximum penalties in the event of non-compliance; How to appeal a penalty Key words: CARM, penalty, contravention, customs, compliance, non-compliance, Master Penalty Document (MPD), penalty reinvestment agreements, appeals, recourse, records, refunds, payment, duties, advance commercial information (ACI), corrections", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum has been updated:\n- to reflect the changes in how the Administrative Monetary Penalty System (AMPS) is implemented within the CBSA Assessment and Revenue Management (CARM) system\n- to reflect an update to redress and payment processing resulting from amendments to the regulations\n- to remove outdated details regarding the review of the AMPS regime that was completed in 2009", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Designated provisions The Designated Provisions (Customs) Regulations define the short-form descriptions of non-compliance that will be used in issuing notices of penalty assessments (NPAs) for the purpose of subsection 109.1(1) of the Customs Act . Legislation Trade Chain Partners (TCPs) are required to comply with the program legislation as defined by the Canada Border Services Act : Program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument, that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act , the Special Import Measures Act , the Customs Act , the Customs Tariff , the Immigration and Refugee Protection Act , the Excise Act, 2001 and the Select Luxury Items Tax Act ; that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act ; under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or under which duties or taxes collected and paid pursuant to the Customs Act are imposed. Master Penalty Document The Master Penalty Document (MPD) lists contraventions resulting from failure to comply with requirements identified in the Customs Act , Customs Tariff and related regulations. Each contravention correlates to a provision identified in the Designated Provisions (Customs) Regulations . The guidelines provided in the MPD are non-exhaustive and may be subject to change. It is therefore recommended that TCPs refer to the appropriate legislation or regulations to ensure compliance.", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "This memorandum describes the AMPS as it applies to TCPs, and sets out the guidelines regarding AMPS penalties that may apply in cases of non-compliance with the relevant legislation and regulation administered by the CBSA.\nIn addition to providing information on the AMPS itself, this memorandum outlines the use of the collections provisions of the Customs Act, the review and redress provisions, as well as provide other information that may be useful to TCPs.\nThe AMPS is a sanctions regime that allows the CBSA to issue administrative monetary penalties in cases where there is a failure to comply with the CBSA's designated trade and border legislation and regulations in the commercial stream. The purpose of the AMPS is to provide the CBSA with a means to deter non-compliance by TCPs, and thereby encourage voluntary compliance.\nThe AMPS creates a level playing field for all businesses by using corrective measures for non-compliance. To this end, AMPS is designed to improve compliance rather than being a punitive regime.\nThe AMPS penalties are largely used to reduce the use of enforcement tools, such as seizures and ascertained forfeitures. Providing comprehensive penalty coverage for contraventions of the CBSA’s requirements and obligations will result in a significant overall reduction of the competitive advantage that non-compliant TCPs have over those who have invested in compliance.\nThe policy regarding the use of the AMPS does not preclude using additional enforcement measures that may be available to the CBSA. When an AMPS contravention is issued, a seizure or ascertained forfeiture may also be initiated in specific circumstances, such as, but not limited to, cases where: goods are prohibited or controlled (e.g., alcohol, tobacco products, prohibited weapons, firearms, drugs, child pornography, conveyances modified and used for smuggling); controlled goods for which the exportation would pose a security risk to Canada.\nThe issuance of an AMPS penalty, or the use of seizure or ascertained forfeiture measures, does not preclude the CBSA from prosecuting non-compliant TCPs at the criminal level. Criminal prosecution will continue to be undertaken where warranted, based on the seriousness or repetitiveness of the contravention, or the potential harm to Canada.\nThe officer will identify the section of the legislation that has been contravened and will select the appropriate contravention from the Master Penalty Document (MPD). The penalty assessment will be processed in the CARM Internal Portal (CIP). Once the penalty assessment is completed and issued, form E650: Notice of Penalty Assessment will populate in the CIP.\nPenalty structure\nThe AMPS penalty structure is gradated in most cases, providing for higher monetary penalties for repeat instances of the same contravention. For a small number of contraventions, the recommended penalty amount is a flat rate.\nIn order to keep the AMPS from becoming punitive, each contravention penalty amount is reviewed and assessed by the relevant penalty CBSA expert to ensure the monetary cost reflects the impact of the harm, thus correcting the non-compliance behaviour.\nIn the case of gross negligence, severe non-compliance or repeated contraventions, the CBSA may determine that the conventional AMPS penalty scaling is unreasonable and may use more drastic measures to ensure compliance with the relevant legislation and regulations administered by the CBSA.\nThirty day non-escalation period\nTo provide TCPs with an opportunity to correct their non-compliance, the CBSA introduced a 30-day period before penalties escalate from the first to the second level. This non-escalation period applies to certain contraventions deemed to be of low and medium risk.\nThe penalty amount sections in the MPD identify which contravention codes are subject to the 30-day non-escalation period.\nMaximum penalty amount\nUnder AMPS, the maximum penalty amount for a single instance of non-compliance is CAD $25,000. However, the total penalty amount assessed on an NPA, which includes multiple instances may exceed CAD $25,000.\nThe CBSA will not apply more than one AMPS contravention to any single instance of non-compliance. For example, if the circumstances relating to a single instance of non-compliance involves providing information to an officer that is not true, accurate and complete (contravention C005) as well as failing to report imported goods (contravention C366), only one contravention will be applied. The officer, when determining the appropriate contravention to apply, will consider the individual circumstances surrounding the non-compliance.\nTrade Chain Partner’s contravention history\nThe AMPS contravention history contains information on all NPAs issued, closed, and cancelled against a TCP.\nEach TCP’s AMPS contravention history is linked to the Business Number with an RM extension (BN15). Each BN15’s history has no effect on any other BN15 account sharing the same BN9.\nTCPs view their AMPS contravention history maintained by the CBSA via the CARM Client Portal (CCP).\nIn cases where the TCP has not completed their registration in the CCP, the TCP’s AMPS contravention history can be provided via registered mail. Only two such request may be submitted per calendar year and the information will be made available only to the TCP whose information is contained therein.\nA request for an AMPS contravention history must be provided on company letterhead and sent to the Regional CBSA Trade Operations Division located nearest the TCP. Such requests shall also provide the following information:\n- Printed name and title of officer of the company (authorized officer)\n- Signature of the above referenced officer of the company\n- The TCP identification number that applies\nRetention period\nThe retention period for each contravention is either 12 or 36 months.\nRetention periods are for penalty level calculation purposes only and, are used to determine when penalties escalate from one level to the next. They are calculated either for one year or three years from the date of the last NPA issued against the TCP.\nMost contraventions resulting from post-release verifications have retention periods of three years; border related contraventions have a retention period of one year.\nOnce the retention period has expired, and the same contravention occurs again, the system will begin a new retention period and will calculate penalty amounts from the first level.\nIssuance of the Administrative Monetary Penalty System penalties\nAMPS penalties are issued to all types of commercial TCPs, in response to the failure to comply with relevant legislative or regulatory obligations, as opposed to seizures or ascertained forfeiture, which are applied against goods.\nA TCP identifier is used in the process of issuing AMPS penalties. This identifier may have been issued either by the CRA or the CBSA. A system generated identifier may be issued by the CBSA if the TCP does not have a pre-existing CRA or CBSA issued identifier when non-compliance is identified.\nThe CBSA officer will identify the provision of the legislation or regulations that have been contravened and will select the appropriate contravention from the MPD.\nOnce the CBSA officer has selected a contravention, the penalty assessment will prepopulate data, such as the associated penalty level and amounts and applicable legislative and other references, in order to facilitate the issuance process.\nOnce the CBSA officer has completed the penalty assessment and has included all required information in their NPA, it will be submitted to their respective issuing authority holder, who will finalise the issuance of the NPA against the relevant TCP.\nThe selected contravention and the amount of the penalty assessment will be issued to TCPs on form E650, Notice of Penalty Assessment via the CCP. If it is not possible to do so via the CCP, the NPA will be sent to the TCPs via registered mail, by hand, or by any other means approved by the CBSA\nReceiving a notice of penalty assessment\nThe NPA includes mandatory information on the penalty, such as: the contravention code, the legal name of the TCP, the TCP’s business identifier (e.g., business number, carrier code, etc.), reasons why the officer imposed a penalty, date of the infraction, and the document of interest, or if such document missing, the reason why it is missing (e.g., CCN for ghost containers).\nPayment\nAs the AMPS penalties are issued against a TCP, rather than the goods, duties and taxes that are owed to the CBSA do not form part of the penalty amount and have to be accounted for and paid separately.\nA NPA becomes payable on the day the NPA is served to the TCP.\nPayment must be remitted in Canadian currency and may be made electronically via the CCP by pre-authorized debit, debit Visa/Mastercard or credit card. Other forms of payment are online banking via the TCP’s financial institution website, or Electronic Data Interchange (EDI820).\nPayment may also be made by cheque to the Receiver General for Canada and mailed to the address found in the CBSA’s Memorandum D17-5-1: Payment of duties and taxes on imported commercial goods .\nA payment may also be made in person at a CBSA office, if it is open to the public. A copy of the NPA must accompany the payment.\nAMPS penalties are now tied to the billing cycle. Most TCPs will be on the “18th of month one to 17th of month two, all due 10 business days after the 17th” billing cycle, meaning that payment is due at the end of the second month, but this date may vary by a day or two depending on holidays and weekends. Prescribed interest will begin the day following the billing cycle due date if the penalty is not paid on time, for more information, please visit Commercial payments and accounts .\nWhen an NPA is issued in CARM, the amount owing to the CBSA will automatically post against the TCP’s account in CARM in real time or through the nightly program run.\nFailure to pay the notice of penalty assessment\nAny amount assessed as a penalty in an NPA constitutes a debt due to His Majesty by the TCP to whom the NPA was issued.\nAny unpaid amount may result in the suspension of the TCP’s ability to conduct business with the CBSA.\nThe Canada Revenue Agency and Department of Finance and CBSA’s Corporate Management Branch are responsible for recovering debts that are in default.\nReview of a notice of penalty assessment\nWhen a TCP does not agree with the findings outlined in an NPA, they may submit a request for Minister’s decision within 90 days from the day the notice was served , pursuant to subsection 129(1) of the Customs Act .\nAn exception exists where the only means of appeal for an NPA issued for contraventions of the various legislations as listed in section 126.1 of the Customs Act is to request an appeal at the Federal Court within 30 days, pursuant to section 18.1 of the Federal Courts Act . This includes contraventions C214 C215, C216, C217, C218, and C221. For more information on these contravention codes, refer to the Master Penalty Document . Although payment is not required before a penalty is appealed at the Federal Court or before a request for a Minister’s decision is made, the amount of the penalty is payable on the day the NPA is served. Redress process A TCP may dispute the assessment of a penalty by sending a request for a Minister’s decision via the CCP. If the TCP does not have a functional CCP profile, the request may be made in writing directly to: CBSA’s Recourse Directorate, 333 North River Rd., 11th Floor, Tower A, Ottawa ON K1A 0L8 or submitted via this online form Once the request is received, the TCP will be provided with a Notice of Reasons for Assessment (NRA) which summarize the case based on the circumstances as reported and to give the appellant the opportunity to provide further information. It also summarizes the reason the client is appealing. Requests for a Ministerial decision must be submitted within 90 days from the day the NPA was served. In exceptional circumstances, this may be extended to one year after the expiration of the original 90 days afforded to the TCP to request a Minister’s decision, in accordance with Section 129.1(5) of the Act. In the CCP, the appeal form will automatically ask the TCP to fill in the required information related to an application for extension of time if the system detects the request is being made beyond the initial 90 days. If the TCP does not have a CCP profile, the application for extension may be made at the same time and in the same manner indicated above. The application must demonstrate that all the following conditions are met: It has been submitted within one year and 90 days after the NPA was served; and the TCP can demonstrate They were unable to act or instruct another person to act within the 90 days after the NPA was served; or that the TCP had a bona fide intention to request a decision it would be just and equitable to grant the application; and the application was made as soon as circumstances permitted. The Ministerial decision will be communicated to the TCP in writing via the CCP or in a letter sent to the TCP’s address when the TCP does not have a CCP profile. The Minister’s delegate will make a decision based on a review of facts and law. If the decision is that the penalty was not justified, the penalty assessment will be cancelled and any money paid on the account will be refunded. For further information on the redress processes, visit Appeals/Reviews . Correction process Following the issuance of a NPA, the Minister, or any officer designated by the President for the purpose of section 127.1 of the Customs Act , may cancel or reduce the penalty within 90 days of its issuance if any errors in the assessment were made. While the discretionary powers rest with the designated officer, corrections can be initiated by the TCP by requesting the issuing office to review a specific error or it can be submitted via the CCP. Refunds If a penalty has been paid and it has later been cancelled or amended as a result of a review by the CBSA, CARM will automatically apply all applicable refunds (credits) to the TCP’s account. If the TCP owes the CBSA for other transactions listed on the TCP’s daily notice (DN), the credit will be applied to reduce the balance of amount owing. Refunds will occur for accounts that have remained in a credit position for 2 months, exceed the CBSA’s threshold of $1,000, or in cases where a refund is specifically requested by the TCP. A cheque will be issued to the TCP by Public Services and Procurement Canada (PWGSC). Penalty reinvestment agreements A penalty reinvestment agreement (PRA) a formal agreement between the CBSA and a TCP, which, under certain conditions, may allow for the full or partial reduction off the payment of a penalty if the corresponding penalty amounts are invested in the correction of the TCP’s commercial information systems. The purpose of a PRA is to assist the TCP in becoming compliant by providing an incentive to invest in the correction of underlying systemic problems that may be causing errors in the TCP’s commercial information system or related processes, and which have resulted in the issuance of penalties. The PRA defines the nature of the identified problem, what will be done to correct the matter, the time frame required to make the corrections, as well as post-correction validation criteria. The level of reduction provided may range from a partial to a full penalty assessment. These agreements will be administered by the CBSA’s Recourse Directorate. For more information on the PRA, refer to Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy . References Consult these resources for additional information Applicable legislation Customs Act and related regulations Customs Tariff and related regulations Designated Provisions (Customs) Regulations Federal Courts Act Related D memoranda Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods Superseded D memorandum Memorandum D22-2-1: Administrative Monetary Penalty System Issuing office Program Compliance Division Commercial Program Directorate Commercial and Trade Branch Contact us Contact border information services Related links Master Penalty Document form E650: Notice of Penalty Assessment", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for additional information\nApplicable legislation\n- Customs Act and related regulations\n- Customs Tariff and related regulations\n- Designated Provisions (Customs) Regulations\n- Federal Courts Act\nRelated D memoranda\n- Memorandum D22-1-2: Penalty Reinvestment Agreement (PRA) Policy\n- Memorandum D-17-5-1: Payment of duties and taxes on imported commercial goods\nSuperseded D memorandum\nMemorandum D22-2-1: Administrative Monetary Penalty System\nIssuing office\nProgram Compliance Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-1-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 1)", + "part": "", + "division": "", + "heading": "", + "text": "Memorandum D22-1-2: Penalty Reinvestment \nAgreement (PRA) Policy \nISSN 2369-2391 \nOttawa, October 21, 2024 \n\nPenalty Reinvestment Agreement (PRA) Policy \nOn this page \n Updates made to this D-memo \n Definitions \n Guidelines and General Information \no Introduction \no Application \no How to apply \no Review and Decision \n Appendix A \n Appendix B \n References \n Contact us \n Related links \n\n2 \n\nUpdates made to this D-memo \nIn summary, this memorandum has been revised to communicate changes to the \nPenalty Reinvestment Agreement (PRA) Policy. The principal modifications are as \nfollows: \n\n Introduction of CARM Client Portal Instructions for PRA Requests: \nNew instructions have been implemented to guide applicants in submitting PRA \nrequests through the Canada Border Services Agency (CBSA) CARM (CBSA \nAssessment and Revenue Management) Client Portal. \n\n Elimination of the Expedited Process: \nAs part of this revision, the previously existing expedited process has been eliminated. \nApplicants are now required to adhere to the standard procedure for submitting a PRA \nrequest, following the updated guidelines outlined in this memorandum. \nDefinitions \nAdministrative Monetary Penalty System (AMPS) \nA civil penalty regime fostering compliance with legislation, regulations, and certain \nprogram requirements through the application of monetary penalties. (Régime de \nsanctions administratives pécuniaires – RSAP) \nClient \nA commercial importer, exporter, broker, carrier, freight forwarder, or warehouse \noperator. (Client) \nCommercial Information System (CIS) \nA manual or technology-based system used by a client to process information relating \nto the movement, storage, accounting, warehousing, sale, diversion, import, or export \nof goods, or the movement of persons entering, transiting, or exiting Canada. (Système \nde renseignements commerciaux – SRC) \n\n3 \n\nContravention \nA failure to comply with legislation, regulations, and conditions of any licensing or \nundertaking administered by the Canada Border Services Agency (CBSA). (Infraction) \nCorrective Measures \nActions taken by a client to eliminate the causes of a systematic problem affecting their \nCIS. (Mesures correctives) \nEligible Cost \nAn expense related to implementing corrective measures in a CIS deemed eligible by \nCBSA under the PRA policy. (For a list of all eligible and ineligible costs, see Appendix \nE). \nInadmissible Goods \nItems not eligible for entry into Canada due to prohibition, control, or regulation under \nan Act or regulation of Parliament. (Marchandises inadmissibles) \nNotice of Penalty Assessment (NPA) \nA prescribed document given to the client containing detailed information on the \ncontravention and penalty assessment. (Avis de cotisation de pénalité – ACP) \nPenalty \nThe amount of money owing as a result of a penalty assessment as indicated on the \nclient's NPA or an ascertained forfeiture where applicable. (Pénalité) \nPenalty Assessment Number ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 2)", + "part": "", + "division": "", + "heading": "", + "text": "A unique sequential numeric identifier assigned to all administrative monetary penalties \nissued under the Customs Act. (Numéro d'imposition de pénalité) \n\n4 \n\nPenalty Reinvestment Agreement (PRA) \nA formal agreement between the CBSA and a client, allowing for relief or reduction, \nunder certain conditions, from penalties applied under AMPS. (Entente de \nréinvestissement des pénalités – ERP) \nPrescribed Rate of Interest \nA rate equivalent to the Treasury Bill rate set by the Bank of Canada. (For more \ninformation, refer to Memorandum D17-1-19, Interest Rate for Customs Purposes \nRegulations.) (Taux d'intérêt réglementaire) \nProhibited Goods \nItems prohibited from importation into Canada through classification under tariff items \n9897.00.00, 9898.00.00, and 9899.00.00 of the Schedule to the Customs Tariff. (For \nmore information on prohibited goods, see Memoranda series D9.) (Marchandises \nprohibées) \nStrategic Goods \nItems subject to export controls, including arms, ammunition, implements of war, \nweapons-related materials, or any items whose unauthorized export might be contrary \nto Canadian security, political, or international interests. (For more details, refer to \nMemorandum D20-1-1, Export Reporting.) (Marchandises stratégiques) \nSystematic Problem \nAn issue inherent to a system or set of interrelated processes causing contraventions \nand resulting in the assessment of at least one penalty. Note: factors such as human \nerror, inadequate training, insufficient knowledge, or deficiencies affecting a client's \noperational work practices not specifically related to the functioning of the client's CIS \ndo not constitute systematic problems for the purposes of this policy. (Problème \nsystématique) \nThird-Party Attestation \nA corroboration by a person or body independent of and at arm's length from the client \nand the CBSA, conveying assurance that specified requirements relating to the client's \napplication for a PRA have been fulfilled. (Attestation d'un tiers). \n\n5 \n\nGuidelines and General Information \nIntroduction \n The Canada Border Services Agency (CBSA) policy is to enable a client to reinvest \nall or a portion of a penalty applied under the Administrative Monetary Penalty \nSystem (AMPS) through a Penalty Reinvestment Agreement (PRA) when a client \nhas: \n\no Demonstrated that a penalty was issued due to a systematic problem affecting \ntheir Commercial Information System (CIS) or related processes. \no Invested in corrective measures to remedy the problem promptly. \no Demonstrated that the corrective measures are effective in achieving \ncompliance. \n\n A PRA allows for a penalty reinvestment of one dollar for each dollar of eligible \ncosts incurred by the client to correct the systematic problem(s) that resulted in the \nissuance of administrative monetary penalties. \n\n A PRA is granted through the ministerial review process, initiated by the client by \nrequesting a decision of the Minister under section 129 of the Customs Act. The ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 3)", + "part": "", + "division": "", + "heading": "", + "text": "completed PRA application form submitted by the client will be considered by the \nCBSA as a request for a decision under section 129. \n\n The purpose of this policy is to assist a client in becoming compliant with the \nCustoms Act, Customs Tariff, and related regulations by providing an incentive to \ninvest in the correction of an underlying systematic problem that resulted in the \napplication of administrative monetary penalties. \n\n This policy primarily applies to clients issued administrative monetary penalties \nunder section 109.3 of the Customs Act. However, clients who receive a Notice of \nAscertained Forfeiture under section 124 of the Customs Act, either instead of or in \naddition to a Notice of Penalty Assessment (NPA) for commercial contraventions, \nmay also qualify for a Penalty Reinvestment Agreement (PRA). \n\n6 \n\n Clients are not eligible for a PRA if they: \n\no Have been issued penalties for contraventions involving prohibited or \ninadmissible goods. \no Have been issued penalties assessed under an Act of Parliament other than the \nCustoms Act (e.g., the Agriculture and Agri-Food Administrative Monetary \nPenalties Act). \no Have any outstanding debts payable to the CBSA (other than the penalty \nsubject to the PRA). \n\n Clients issued penalties for contraventions involving the export of strategic goods \nmay not be eligible for a PRA. Applications involving penalties for contraventions \ninvolving strategic goods will be reviewed by the CBSA on a case-by-case basis. \nApplication \nEligibility Criteria for Applying \n A client may apply for a PRA if they: \n\no Are the client against whom the penalties were issued, as identified on each \nNPA at issue. \no Have been issued one or more penalties involving numerous and/or repetitive \ncontraventions or instances of non-compliance caused by a systematic problem \nin their Commercial Information System (CIS.) \no Have not been issued a Minister's decision under section 131 of the Customs \nAct in respect of the NPA(s) at issue. \no Have identified the cause of the systematic problem in their CIS and are \nprepared to invest in corrective measures to remedy the systematic problem and \ndemonstrate that the corrective measures are effective in achieving compliance. \n\n A client who has not already requested a ministerial review under section 129 of the \nCustoms Act must apply for a PRA within 90 days of receipt of the NPA at issue. \n\n To apply for a PRA, the client must complete Form BSF266, Penalty Reinvestment \nAgreement Application Form (a sample of the form is provided in Appendix A.) The \nform contains instructions on how to complete the application and identifies the \ninformation required by the CBSA to initiate the review of the client's application. \n\n7 \n\n Applications submitted by clients who do not satisfy the above eligibility criteria for \napplying will not be accepted. The CBSA may advise clients of the reason(s) in \nwriting for not accepting their application. \n", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 4)", + "part": "", + "division": "", + "heading": "", + "text": " It is the responsibility of the client to provide to the CBSA all supporting \ndocumentation with the PRA application and to ensure that the information is \npresented in a clear and comprehensible manner. Failure to provide the required \ninformation in the appropriate manner may result in the denial of the application. \nHow to Apply \nCARM Client Portal \n Clients registered on a the CARM Client Portal (CCP), can apply for a Penalty \nReinvestment Agreement (PRA) when appealing a Notice of Penalty Assessment \nthrough the CARM Client Portal (CCP). \n\n As part of the submission process on the CCP, clients will be asked whether they \nwish to apply for a PRA. If in the affirmative, clients will be prompted to download \nand complete the BSF266 Penalty Reinvestment Agreement Application Form. \nUpon completion, clients are required to upload the form along with their appeal \nsubmission. \n\n For questions related to registration in CARM or access to the CCP, refer to the \nCCP Guide accessible via the Onboarding documentation link into the CCP main \npage, provided in the “References” section of this memorandum. \nCBSA Website – E-Appeal \n Clients have the option to request a Penalty Reinvestment Agreement (PRA) when \nappealing a Notice of Penalty Assessment through the online CBSA Appeal Form, \navailable on the CBSA website . The link to this form can be found in the \n\"References\" section of this memorandum. \n\n As part of the submission process, clients can specify their intention to apply for a \nPRA in the Details section of the E-Appeal form. \n\n8 \n\n Once the appeal is submitted, CBSA will reach out to the client, providing guidance \non how to submit their completed BSF266 Penalty Reinvestment Agreement \nApplication Form and any supporting documentation. \nMail \n To apply for a PRA, clients are required to fill out Form BSF266, the Penalty \nReinvestment Agreement Application Form. A sample of the form is provided in \nAppendix A for reference. The BSF266 form provides detailed instructions on \ncompleting the application and outlines the information necessary for the CBSA to \nbegin reviewing the client's application. Clients must submit the fully completed \napplication form, along with any supporting documentation, to the following \naddress: \nRecourse Directorate \nCanada Border Services Agency \n333 North River Rd, 11th floor Tower A Ottawa, \nON K1A 0L8 \nAdditional Time to submit a PRA application or Documentation \n If a client is unable to complete the PRA application form within the 90-day period \nafter receiving the NPA, they can submit a letter of intent to apply for a PRA before \nthis deadline expires. In the letter, clients must provide: \n\no The reason for requesting a PRA. \no The penalty assessment number(s) of the NPAs in question. \n\n The letter of intent can be submitted through the CARM Client Portal by attaching it \nas part of the NPA appeal submission. Alternatively, clients can mail the letter of ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 5)", + "part": "", + "division": "", + "heading": "", + "text": "intent to the address provided in this memorandum. If the mail option is chosen, \nclients must ensure that the letter is registered or postmarked on or before the 90th \nday from receiving the NPA. \n\n Throughout the application review, the CBSA may request additional information \nfrom the client to support the application. Should additional documentation be \nrequired once an application has been received, a request will be made to the \napplicant in writing, with a specified timeframe for submitting the required \n\n9 \n\ninformation. If the additional information requested by the CBSA is not received \nwithin the specified timeframe, the application may be rejected. \n\n Clients requiring more time to submit the application form or other necessary \ndocumentation should promptly inform the CBSA. The CBSA will grant additional \ntime to clients only in exceptional circumstances for completing their application or \nsubmitting requested documentation. \nRequesting Inclusion of Subsequent Penalties in PRA Application \n Clients who have previously submitted a PRA application can now request the \naddition of penalties issued after the initial submission. To be eligible for inclusion, \ntwo conditions must be met: \n\no The systematic issue within their Client Information System (CIS), leading to \nsubsequent penalties, must align with the problem described in the original \napplication. \no The CBSA must not have completed its review of the initial PRA application. \nHow to Request Inclusion of Subsequent Penalties \n Clients wishing to add subsequent penalties to a previously submitted PRA \napplication must inform the CBSA within 90 days from the service date of the \nsubsequent Notice(s) of Penalty Assessment (NPA). This notification can be made \neither via the CARM Client Portal or by mail. \nCARM Client Portal \n If using the CARM Client Portal, clients should appeal the relevant NPAs and, in the \n\"Basis for Appeal\" field, they must: \n\no Indicate the appeal case linked to their PRA application. \no Describe how the subsequent penalties were caused by the same systematic \nproblem outlined in the initial PRA application. \n\n10 \n\nElectronic Communication (E-mail) \n In the written request sent by e-mail, clients must: \n\no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nMail \n In the written request sent by mail, clients must: \no Indicate the appeal case linked to their PRA application. \no Specify the penalty assessment number(s) of the subsequent NPA(s). \no Describe how the subsequent penalties were caused by the same systematic \nproblem detailed in the original PRA application. \nNumerous Systematic Problems \n Clients who believe that multiple systematic problems are causing instances of non-", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 6)", + "part": "", + "division": "", + "heading": "", + "text": "compliance resulting in the issuance of one or more penalties involving numerous \nand/or repetitive contraventions may apply for a PRA, provided that each of the \nsystematic problems identified in the client's application contributed in part to the \nnon-compliance. \n\n The cost of remedying a systematic problem identified in the client's application \nthat, according to the CBSA, is found not to have contributed to the non-compliance \nduring the review of the application will not be considered by the CBSA as an \neligible cost resulting in a penalty reinvestment under this policy. \nPayment of Penalties and Interest \n To avoid incurring any interest, the penalty must be paid within the specified \ntimeframe outlined in the NPA. The payment of the penalty may be deferred until a \ndecision is made. However, it's important to note that opting to defer the payment \nuntil a decision is rendered may result in additional financial implications. If the \npenalty is determined to be correctly issued and not entirely relieved by a \nsuccessful PRA, interest will accrue at the prescribed rate. The interest accrual will \n\n11 \n\ncommence from the day after the NPA's service date and continue until the full \namount is paid in accordance with the decision under section 133 of the Customs \nAct. \n\n In cases where a PRA is granted for an amount less than the assessed penalty, \nand the penalty remains unpaid within the specified timeframe indicated in the NPA, \ninterest at the prescribed rate will be applied to the remaining penalty amount. The \ninterest will accumulate from the day after the NPA's service date until the date \nwhen the outstanding amount is paid in full. \nReview and Decision \nReview of application \n The CBSA will review each allegation of non-compliance mentioned in the \napplication, in accordance with sections 130 and 131 of the Customs Act, to ensure \nthe correctness of the penalty assessments. Any penalty associated with an \nallegation deemed incorrectly applied will be promptly canceled. Additionally, CBSA \nmay adjust the demanded amount based on specific relevant circumstances in \neach case. \n\n Throughout the review of PRA, the CBSA will assess the applicant's compliance \nhistory and the timeliness of corrective actions taken following the identification of a \nsystematic problem in their Customs Information System (CIS). \n\n Following the review, the CBSA will inform the applicant of the outcome, specifying \nthe total amount of penalties eligible for reinvestment. The notification will include \nthe deadline for implementing the proposed corrective measures outlined in the \napplication \nThird-Party Attestation \n In certain instances, applicants may be required to secure a third-party attestation \nto assure the CBSA of the eligibility of costs incurred in rectifying the systematic \nproblem. \n\n12 \n\n Applicants will receive information about the qualifications of a third party for the \npurpose of this policy during the application review process. ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 7)", + "part": "", + "division": "", + "heading": "", + "text": "Substantiating Costs \n After implementing corrective measures, applicants must provide documented \nevidence, such as receipts, invoices, and proof of payment, to substantiate all \neligible costs incurred in addressing the systematic problem in their CIS. Eligibility \ncriteria for costs are detailed in Appendix B. \n\n Costs covered by government assistance are not eligible under this policy. \n\n A principal and/or others in the applicant's firm may be required to sign an affidavit \nto support costs and attest to the nature of the work done, affirming its eligibility \nunder CBSA policy. \nVerification and Decision \n Once eligible costs are substantiated, the CBSA will verify that the applicant's \ncorrective measures are in place and effective. Approximately six months after \nimplementation, compliance will be verified to determine if full compliance has been \nachieved. \n\n If the corrective measures are deemed effective, the PRA will be granted, allowing \nthe client to reinvest the amount of penalties by the total eligible costs incurred. If \nthe measures are found ineffective, the PRA will be denied, and the CBSA will \nrequest payment of outstanding penalty amounts with applicable interest. \n\n The CBSA will communicate the decision to grant or deny a PRA, along with the \napplicable penalty reinvestment amount, in writing. This decision falls under section \n133 of the Customs Act. \n\n Any decision or communication from the CBSA under this policy does not constitute \n\"reason to believe\" for purposes related to the accounting and payment of duties on \nimported goods. For more information on what constitutes \"reason to believe\", refer \nto Memorandum D11-6-6, Self-Adjustments to Declarations of Origin, Tariff \nClassification, Value for Duty, and Diversion of Goods. \n\n13 \n\nAppendix A – Sample of Form BSF266, Penalty \nReinvestment Agreement (PRA) Application Form \n\n14 \n\n15 \n\n16 \n\nAppendix B – List of eligible and ineligible costs \nEligible costs: \n Costs associated with the purchase or implementation of a new system or \nupgrades to the existing commercial information system that will correct the \nidentified systematic problem. \n\n Costs of purchasing supplies, hardware or equipment used to repair or modify \nan automated system. \n\n Costs of purchasing software required for an automated system. \n\n Costs of technical assistance used to implement and test and/or verify the \neffectiveness of the system upgrades, including the cost of obtaining a third \nparty attestation. \n\n Costs of training employees to perform activities specifically related to the \nimplementation of the corrective measures. \nIneligible costs: \n Ongoing costs for training employees \n\n Overhead or administrative costs \n\n Renovation costs \n\n Salaries for hiring employees to perform day-to-day operations \n\n17 \n\nReferences \nConsult these resources for further information. \nApplicable legislation \nSections 129 to 133 of the Customs Act, and section 18.1 of the Federal Courts Act are ", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-1-2-pdf8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-1-2", + "marginal_note": "Penalty Reinvestment Agreement (PRA) Policy (part 8)", + "part": "", + "division": "", + "heading": "", + "text": "applicable to the following policy. For more information about the Customs Act, \nthe Federal Courts Act, and any regulations under these Acts visit the Department of \nJustice Canada Website. \nIssuing office \nTrade Appeals, Processing and Policy Unit \nRecourse Directorate \nCanada Border Services Agency \nOttawa, ON \nK1A 0L8 \nContact us \n For assistance, on the CARM Client Portal contact the CARM Client Support \nHelpdesk (CCSH) through the web form: Client Support: CBSA Assessment and \nRevenue Management. \n\n For any other information, contact the Border Information Service (BIS): \n\no Toll-free within Canada: 1-800-461-9999. \no Outside Canada: 1-204-983-3550 or 1-506-636-5064 (long-distance charges \nmay apply). \no TTY available within Canada: 1-866-335-3237. \nRelated links \nCARM Client Support Help Desk (CCSH) Web form \nCBSA Assessment and Revenue Management (CARM) \nCBSA Appeal Form \nLearn how to write metadata", + "history": "", + "last_amended": "2024-10-21", + "current_to": "2024-10-21", + "citation": "Memorandum D22-1-2", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-1-2-eng.html" + }, + { + "id": "dmemo-D22-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-2-1", + "marginal_note": "Legislation", + "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act", + "division": "", + "heading": "", + "text": "Under the authority of section 109.1 of the Customs Act , the Personal AMP Regime sets out monetary penalties for cannabis-related contraventions of the Customs Act . Specifically, AMPs are issued for the following two contraventions:\n- Section 7.1 providing information to an officer that is not true, accurate and complete\n- Section 12(1) failing to report imported goods at prescribed time and in prescribed manner at nearest open customs office that is designated for that purpose that is open for business\nThe Presidential Directive in Appendix A directs the penalty amounts to be issued under section 109.1 of the Customs Act , in respect of a traveller’s personal goods and conveyances, for the contraventions described above.", + "history": "", + "last_amended": "2021-02-10", + "current_to": "2021-02-10", + "citation": "Memorandum D22-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html" + }, + { + "id": "dmemo-D22-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-2-1", + "marginal_note": "Regulations", + "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act", + "division": "", + "heading": "", + "text": "The Designated Provisions (Customs) Regulations lists those sections of the Customs Act , Customs Tariff and the regulations under these Acts that impose obligations on persons to comply with CBSA requirements. Failure to comply with those obligations may be subject to a penalty assessment.", + "history": "", + "last_amended": "2021-02-10", + "current_to": "2021-02-10", + "citation": "Memorandum D22-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html" + }, + { + "id": "dmemo-D22-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-2-1", + "marginal_note": "Guidelines and General Information", + "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act", + "division": "", + "heading": "", + "text": "Acronyms and Definitions\n1. For purposes of this document, the following definitions apply:\nAMP: Administrative Monetary Penalty. A financial penalty that may be assessed by an officer in response to a contravention of designated legislative provisions. An AMP encourages compliance with particular Customs-related legislation through the application of monetary penalties, the amount of which may be based on factors such as the type, frequency and seriousness of the contravention. “Cannabis” has the same meaning as in subsection 2(1) of the Cannabis Act . “Cannabis Plant” has the same meaning as in subsection 2(1) of the Cannabis Act . “Conveyance” has the same meaning as in subsection 2(1) of the Customs Act . “Goods” has the same meaning as in subsection 2(1) of the Customs Act . NPA: Notice of Penalty Assessment. A notice issued to a non-compliant person that sets out a monetary penalty for contraventions of the Customs Act , Customs Tariff or the Special Import Measures Act or of any regulation made under any of those Acts. It details the assessment of an AMP and will have a unique sequential identifier number. “Officer” has the same meaning as in subsection 2(1) of the Customs Act . “Person” for the purposes of this d-memo, refers to an individual. “Personal goods” or “casual goods” are goods that are intended for the sole use by a traveller or other persons of their immediate family and are not intended for resale, distribution or commercial use of any kind. “Report” for the purposes of enforcing the Customs Act , means the reporting of imported or exported goods under sections 12 or 95 and includes making the goods available for inspection.\n2. The Personal AMP Regime supports the CBSA’s authority to issue civil monetary penalties for the violation of Customs’ legislation in relation to cannabis interdictions at the border. The purpose of AMPs is to provide the Agency with an alternative means to encourage future compliance through an administrative mechanism, instead of initiating seizure action and/or criminal prosecution for border offences involving cannabis. AMPs are designed to be a remedial measure rather than punitive.\n3. When an officer discovers that a person has not complied with their obligations under border legislation, an AMP may be assessed. If an AMP is assessed, the officer will serve the person with a written Notice of Penalty Assessment (NPA) that sets out the contravention and amount of penalty.\nImproving Compliance\n5. Travellers can avoid AMPs by ensuring that they are fully compliant with all CBSA program legislation requirements.\nAssessment of an AMP\n6. Where a person has contravened the Customs Act , in relation to the prohibited cross-border movement of cannabis or products containing cannabis, an AMP may be issued to that person. For example, an officer discovers undeclared or inaccurately reported cannabis or products containing cannabis in a traveller’s personal goods or conveyance.\n7. AMPs are sanctions in the form of a monetary penalty imposed through a regulatory scheme to encourage compliance with legislation and do not result in a criminal record or imprisonment. They serve as an additional type of enforcement action to address non-compliance situated between a simple warning and a seizure action or criminal prosecution.\n8. The CBSA is directed by the Minister to assess AMPs in accordance with factors commonly used by other federal organizations that administer enforcement schemes that incorporate AMPs, including Health Canada’s administrative monetary penalties under the Cannabis Act . These factors, as set out under subsection 112(3) of the Cannabis Act , include the following:\n- the person’s history of compliance or non-compliance;\n- the nature and scope of the violation (e.g. weight of cannabis, intent, actual or potential harm);\n- whether the person made reasonable efforts to mitigate the effects of the violation; and\n- whether the person derived any competitive or economic benefit from the violation.\n9. The above factors are common elements used in AMP regimes. While the amount of an AMP may vary according to the factors above, this provides guidance to officers, while allowing for flexibility to determine the most appropriate AMP amount required to encourage future compliance with the legislation.\nPenalty Structure\n10. The penalty structure provides the CBSA with the ability to encourage future compliance, without compromising any of the underlying key principles of the regime, which includes proportionality and fairness.\n11. The penalty amounts vary depending on the severity of the offence. In consideration of the factors described in paragraph 8, penalty levels are classified as a Level 1 (minor), Level 2 (serious) or Level 3 (very serious) contravention. Each level has a fixed penalty amount.\nMaximum Penalty Amount\n12. While the maximum penalty amount under section 109.1 of the Customs Act is CAN$25,000.00, under the Personal AMP Regime, the maximum penalty amount for a single contravention is CAN$2,000.\n13. The CBSA will not apply more than one AMP contravention to any single instance of non-compliance. For example, if the circumstances of a single instance of non-compliance involve providing information to an officer that is not true, accurate and complete as well as failing to report imported goods, only one penalty will be applied. The officer in the process of determining the appropriate penalty will consider the circumstances of the non-compliance.\nTrusted Traveller Membership\n14. Trusted Traveller membership may be subject to cancellation for an NPA.\nAMP vs. Application of Other Enforcement Measures\n15. The policy regarding the use of AMPs does not place any restriction on the application of other enforcement tools available to the CBSA. When an AMP is issued, seizure action may also be initiated in specific circumstances.\n16. The issuance of an AMP, or the use of seizure, does not preclude the CBSA's option to prosecute. Criminal prosecution will continue to be undertaken where warranted, due to the seriousness of the offence or the potential harm to society.\nRetention period\n17. Each individual NPA issued remains in a person’s contravention history on the Integrated Customs Enforcement System (ICES) for six years plus the current year.\nPayment\n18. An AMP becomes payable on the day the NPA is served on the person. An NPA may either be hand delivered or sent by registered or certified mail.\n19. Payment may be made by mail to the issuing office listed in the NPA or to any CBSA office, or in person at locations where a CBSA office is open to the public. A copy of the NPA must accompany the payment.\n20. Under section 109.4 of the Customs Act , a person must pay the full amount of the penalty set out in the NPA. If payment is not received within 30 days from the date of the NPA, the amount will be subject to interest at the prescribed rate beginning on the date following the date of the NPA. For more information about interest, refer to Interest Rate for Customs Purposes Regulations .\nFailure to Pay Penalty Assessment\n21. Any amount assessed as a penalty in an NPA constitutes a debt owed or due to Her Majesty in right of Canada by the person to whom the NPA was issued.\n22. The Canada Revenue Agency’s Taxpayer Services and Debt Management Branch is responsible for recovering debts that are in default.\nReview of a Penalty Assessment\n23. If there are inaccuracies in the NPA such as clerical or typographical errors, the traveller may contact the issuing CBSA office within 90 days from the date of the NPA.\n24. When a person does not agree with the findings or amount outlined in an NPA, there are two types of review available. They are:\n- (a) requests for correction of an NPA within 90 days after the assessment, pursuant to subsection 127.1(1) of the Customs Act; and\n- (b) requests for redress within 90 days after the service of notice, pursuant to paragraph 129(1)(d) of the Customs Act.\n25. If a person requests a correction or redress, the payment of the NPA may be deferred until a decision is rendered. However, if it is determined that there was a contravention and that the penalty was correctly issued, and the penalty is not paid within 30 days after the date of the Minister’s decision, interest, at the prescribed rate, will be calculated on arrears from the day after the date the NPA was served, until the date the amount owing is paid in full.\nCorrective Measures\n26. Following the assessment of a penalty, a designated officer may, under section 127.1 of the Customs Act, on behalf of the Minister, cancel or reduce the penalty within 90 days of its issuance if any errors in the assessment were made. Correction requests should be submitted to the issuing office and include the following information:\n- (a) the name and address of the person named in the NPA;\n- the penalty assessment number (a unique sequential identifier assigned by the AMP automated system to each NPA);\n- the proof of payment of the NPA, when applicable; and\n- (d) an explanatory note, clearly identifying why the person believes that there is an error in the penalty assessment.\n27. If a request for a correction is denied, the person has the option of requesting a Minister's decision within 90 days from the day the AMP was issued, as described below in the redress process.\nRequest for Minister’s Decision\n28. If a person disputes the assessment of a penalty, a request for a Minister’s decision can be made. The CBSA's Recourse Directorate reviews these requests. The NPA contains information on the redress process. It is recommended that persons provide as much information as possible relating to their objection to the penalty.\n29. Requests for a Minister’s decision must be submitted within 90 days from the day the NPA was served. In exceptional circumstances, section 129.1 of the Customs Act allows up to an additional year to request a review. The requests for review may be submitted online or made in writing and sent to CBSA’s Recourse Directorate, Place Vanier, Tower A, 333 North River Rd., 11th floor, Ottawa ON K1A0L8. The Minister’s decision will be communicated to the person in writing. The Recourse Directorate is responsible for providing clients with a fair and impartial review of decisions and actions taken in support of border services legislation. Further information on the review process may be found on Recourse’s webpage . If the penalty was justified by finding or fact within the law, the decision will confirm that the penalty assessment will be maintained and any money and/or interest owing on the account of the penalty are payable. If, on the other hand, the penalty was not justified pursuant to the law, the penalty assessment will be cancelled and any money paid on the account of the penalty will be refunded and any interest. Please refer to Ensuring an Impartial Resolution Process on the CBSA website https://www.cbsa-asfc.gc.ca/recourse-recours/impartial-eng.html .\n30. Further information on the correction and redress processes can be found on the CBSA's Web Site http://www.cbsa-asfc.gc.ca .", + "history": "", + "last_amended": "2021-02-10", + "current_to": "2021-02-10", + "citation": "Memorandum D22-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html" + }, + { + "id": "dmemo-D22-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-2-1", + "marginal_note": "Additional Information", + "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act", + "division": "", + "heading": "", + "text": "31. For information by telephone, call the Border Information Service at 1-800-461-9999 within Canada. From outside Canada, call 1-204-983-3500 or 1-506-636-5064 . Long distance charges will apply. Officers are available Monday to Friday (08:00-16:00 local time / except holidays). TTY is also available with Canada: 1-866-335-3237 .", + "history": "", + "last_amended": "2021-02-10", + "current_to": "2021-02-10", + "citation": "Memorandum D22-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html" + }, + { + "id": "dmemo-D22-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D22-2-1", + "marginal_note": "Appendix A", + "part": "Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act", + "division": "", + "heading": "", + "text": "CBSA Presidential Directive: Implementing a set of clear, proportional and enforceable penalties that seek to limit criminal prosecution for less serious offences involving the prohibited cross-border movement of cannabis in respect of travellers’ personal goods and conveyances\nOttawa, (February 10, 2021)\nI, John Ossowski, President, Canada Border Services Agency, pursuant to subsection 8(1) of the Canada Border Services Agency (CBSA) Act and having been delegated under subsection 2(4) of the Customs Act the power of the Minister to direct the amounts of penalties to be assessed for a failure to comply with:\n- a) any of the provisions designated by the Governor in Council in the Designated Provisions (Customs) Regulations for the purposes of subsection 109.1(1) of the Customs Act ,\nhereby direct that the amounts of the penalties for a failure to comply described in Columns 1 and 2 of the attached Schedule are the amounts set out in Column 3 of the attached Schedule for that failure.\nThe penalty amounts for contraventions set out in the attached Schedule become effective on the date of signing this Directive and apply to a person’s failure to comply in regard to these contraventions from the date of final changes to the Integrated Customs Enforcement System.\nOriginal signed by _________________ Date of signing : February 1, 2021 John Ossowski President\nSchedule 1\nPenalty Amounts Directed Under Section 109.1 of the Customs Act in respect of Personal Goods and Conveyances\nContravention Number Description of Contravention Penalty Level T001 Inaccurate information In respect of cannabis, a person provided information to an officer that is not true, accurate and complete. Level 1 (minor) – $200 per occurrence Level 2 (serious) – $440 per occurrence Level 3 (very serious) – $2,000 per occurrence T002 Non-report In respect of cannabis, a person failed to report imported goods at prescribed time and in prescribed manner at the nearest open customs office that is designated for that purpose. Level 1 (minor) – $200 per occurrence Level 2 (serious) – $440 per occurrence Level 3 (very serious) – $2,000 per occurrence\nReferences\nIssuing office: Customs Enforcement Commercial and Trade Policy Division Legislative references: Cannabis Act Customs Act Designated Provisions (Customs) Regulations Interest Rate for Customs Purposes Regulations", + "history": "", + "last_amended": "2021-02-10", + "current_to": "2021-02-10", + "citation": "Memorandum D22-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d22/d22-2-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: importers; commercial carriers; couriers; exporters; warehouse operators; freight forwarders; custom brokers\nKey content: How to apply for and participate in the Canada Border Services Agency's Partners in Protection Program.\nKeywords: Trusted Trader, partnership, supply chain security, minimum security requirements, FAST, physical and procedural security\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Letter of authorization Appendix B: Minimum security requirements categories References Contact us Related links", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Letter of authorization\n- Appendix B: Minimum security requirements categories\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "The definition section has been revised. Eligibility criteria has been clarified and includes the criteria that requires all applicants/members be registered within the CBSA Assessment and Revenue Management (CARM) Client Portal. Suspension, cancellation, appeals and reapplication sections has been revised to offer more clarity. Minimum Security Requirements have been updated to reflect the most recent changes to these requirements.", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Action plan Issued by the CBSA to a Partners in protection ( PIP ) member, the Action Plan outlines necessary corrective action and a reasonable time frame for completion in order to comply with PIP Program requirements. If the Action Plan is acted upon accordingly, a PIP member can avoid suspension or cancellation of their program membership. Applicant A business that applies to the PIP program by completing the application form. The business remains an applicant until an approval decision is rendered. At that time they become a member. Articles of incorporation ( AI ) A legal document creating a corporation and outlining its purpose and regulations in order to be deemed \"incorporated.\" In Canada, this document is filed with a provincial, territorial, or federal government by the founders of a corporation. In the United States, it is filed with a state and is governed by the laws of that state. Authorized Economic Operator ( AEO ) A party involved in the international movement of goods in a function approved by (or on behalf of) a national customs administration as complying with World Customs Organization ( WCO ) or equivalent supply chain security requirements as outlined in the SAFE Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework). Term also used to describe national customs administration's commercial trade programs that align with the SAFE Framework. Authorized officer An authorized officer is an individual with legal signing authority who acts in an official capacity to represent a business and make decisions on behalf of that business. Examples may include Chief Executive Officer ( CEO ), Chief Financial Officer ( CFO ), President, Vice-President , Owner, Partner, Secretary Treasurer, Executive Director, Director, or other authorized individual. This individual will become the Trusted Trader Portal ( TTP ) account owner with responsibility for accepting the Terms and Conditions of program membership, completing the Certification and Authorization to Disclose Information (CADI), and receiving notifications related to the PIP application or membership status of the business. For the purposes of administering membership in the PIP program, the CBSA may request documented proof of the individual's authorized status. Bill of Lading (or Manifest) A document issued by a shipper to a carrier containing the terms of the contract for cartage and a list of all goods to be shipped. The shipper is responsible for completing the bill of lading and providing it to the carrier when the shipment is sent. The carrier, in turn, is responsible for providing a copy to the importer as evidence of the transfer of goods and acknowledgment of their receipt. Border services officer ( BSO ) Officers who were formerly designated as customs officers, immigration officers and food inspection officers. Business A corporation, sole proprietorship or partnership. Business number ( BN ) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency ( CRA ) to identify a business. It consists of a nine-digit registration number and six-character account identifier (for example, 123456789RM0002: the registration number 123456789 identifies the legal entity and RM0002 identifies an account). CARM Client Portal ( CCP ) CBSA Assessment and Revenue Management (CARM) Client Portal will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows a Trusted Trader member to view and transact on their account online. Carrier code ( CC ) A unique four-character identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Certificate of amalgamation Legal document denoting the combination of multiple companies into a new entity. Certificate of incorporation Legal document relating to the formation of a company or corporation. It is a license to form a corporation issued by a state, provincial or federal entity. Certification and Authorization to Disclose Information (CADI) A form informing PIP members about the collection, use, and disclosure of their information. It allows PIP members to provide consent at their discretion to the following: CBSA website, Mutual Recognition Arrangements ( MRA ). The CADI allows PIP members to authorize the exchange of program-related information between the CBSA and other customs organization(s) under an established MRA in order to receive benefits in the other country. Commercial goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional, or other similar use. Courier Low Value Shipment ( CLVS ) Program A commercial program intended to help simplify the process to import low value goods. The program streamlines the customs processing of shipments valued at CAN$3,300.00 or less and provides the courier industry with expedited release. Customs trade partnership against terrorism (CTPAT) A voluntary supply chain security program administered by US Customs and Border Protection ( CBP ) and focuses on improving the security of private business' supply chains. Customs and border protection ( CBP ) A federal law enforcement agency of the United States Department of Homeland Security charged with regulating and facilitating international trade, collecting import duties, and enforcing US regulations, including trade, customs, and immigration. Customs Self-Assessment ( CSA ) A pre-approval commercial program that simplifies border requirements to give approved importers, approved carriers, and registered drivers the benefits of a streamlined clearance option for CSA eligible goods. Dunnage Any materials used to secure, support, and/or transport cargo while in transit, including wooden pallets, racks, straps, bags, packaging, etc. Facility Any location at which a member conducts business operations in relation to the cross-border movement of commercial goods, including locations where cargo is handled and/or stored. A list of all facilities must be provided in the security profile. Free and Secure Trade (FAST) A joint Canada-US initiative that provides an accelerated commercial clearance option to pre-approved importers, carriers, and registered drivers to move pre-approved eligible goods across the border. Freight forwarder code A unique four-character identifier issued by the CBSA to identify a specific freight forwarder. GCKey This is a unique username and password of your choosing that protects your online communications with the Government of Canada. This is the recommended credential for the TTP. This allows the Government of Canada to authenticate your identity. Credentials provide you with safe and secure access to information and services. All individuals, even if they are from the same business, will require their own credential to access the TTP. High-security seal For PIP purposes, high-security mechanical freight container seals are categorized as seals that meet or exceed the current ISO/PAS 17712 standard for freight container mechanical seals. Seals that conform or exceed this standard are manufactured with strong metal materials with the intent to deter intrusion, and the seals generally require removal with bolt or cable cutters. Seals are categorized into the following security levels: indicative (I), security (S), or high-security (H) . Businesses must agree to use seals that meet the \"H\" (high security) level for PIP purposes. ISO/PAS 17712 International Organization for Standardization / Publicly Available Specification 17712 defines the various types of security seals available and describes in detail the general performance requirements for each product type as well as details of testing specifics. Legal entity An association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of the law. A legal entity has legal capacity to enter into agreements or contracts, assume obligations, incur and pay debts, sue and be sued in its own right, and to be held responsible for its actions. Letter of authorization A letter provided by the member business to the CBSA authorizing a third party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL/LCL Less-than-truck-load ( LTL ) and less-than-container-load ( LCL ) are terms used when a quantity of freight does not fill a standard truck or container and/or more than one shipper's freight or consignment occupies a single container. This often applies to businesses doing pick-up and delivery operations wherein cargo is added to an existing load en route. Member Once an approval decision has been made, the applicant becomes a member of the PIP program. Minimum security requirements ( MSR ) A set of security requirements, covering all components of a business' supply chain, that must be met in order to be recognized as a PIP member. They are outlined in the PIP security profile. Mutual recognition arrangement ( MRA ) An arrangement that expands the international trade network of accredited low-risk businesses. An MRA between the CBSA and compatible national customs agencies means that both countries customs-trade partnership programs apply similar security standards and site validation practices when approving businesses for membership in their respective programs, and both countries recognize each other's members and may grant them similar benefits. PIP members can receive benefits in countries with which the CBSA has an MRA, provided the member has provided consent in the CADI. Officer Means a person employed in the administration or enforcement of the Customs Act , the Customs Tariff or the Special Import Measures Act and includes any member of the Royal Canadian Mounted Police. Partners in protection ( PIP ) A cooperative program between private industry and the CBSA aimed at enhancing border and trade chain security. Post-incident analysis ( PIA ) The activities undertaken with a PIP member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Risk assessment A screening process which verifies a business' eligibility for PIP membership, identifies potential vulnerabilities, and evaluates an acceptable level of risk. SAFE Framework of standards to secure and facilitate global trade (SAFE Framework) The SAFE Framework of Standards to Secure and Facilitate Global Trade is a regime developed by the WCO to enhance the security and facilitation of international trade. It sets forth principles and standards and presents them for adoption as a minimal threshold by WCO members. Seal Refer to High-security seal Security profile The fundamental document of the PIP program in which applicants or members provide tombstone information and details on their business operations, including supply chain partners, cargo-handling facilities and procedures, security practices, physical access controls, sealing protocols, information technology infrastructure, etc. Site validation An inspection of an applicant's or member's premises to verify the information provided in the security profile. Sub-locator code Is a four-digit identification number that identifies the location of goods, namely the sufferance warehouse where the goods are destined or will be destined in case they are referred, and are utilized by the CBSA to send appropriate electronic notifications. Supply chain partner A third-party facility involved in a member's business operations in relation to the cross-border movement of commercial goods, such as domestic or foreign suppliers, manufacturers, distribution centres, conveyances, warehouses, truck yards, and cargo handling/storage areas. Terms and conditions A voluntary agreement between a PIP member and the CBSA to enhance the security of the member's supply chain and to certify their participation in the PIP program. Tombstone information Basic applicant or member identifying information, including the business' names, divisions, points of contact, location addresses, telephone numbers, email addresses, business numbers, carrier codes, etc. Trusted trader portal ( TTP ) A secure online tool that allows members of the trade community to complete and submit applications for membership in the PIP program, as well as maintain their membership documentation online. World Customs Organization ( WCO ) An organization whose primary purpose is to facilitate the development of international trade through the improvement and harmonization of customs procedures.", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "General information\n1. The Partners in Protection ( PIP ) program is designed to establish partnerships with trusted businesses in order to enhance the integrity of Canada's borders and the security of the international supply chain.\n2. PIP members agree to implement and adhere to high security standards, while the CBSA agrees to support program members through the assessment of their physical and procedural security measures. Members are recognized as being Trusted Traders and enjoy benefits such as border recognition, facilitated processing, enhanced industry marketability, and access to the Trusted Trader Portal ( TTP ), while the CBSA is able to focus its resources on areas of higher or unknown risk.\n3. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the PIP program or under both the Custom Self-Assessment ( CSA ) and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ). For US based highway carriers wishing to access FAST lanes when entering Canada, PIP membership remains mandatory.\n- Free and Secure Trade\n- Commercial Driver Registration Program\n- Customs Self-Assessment Programs\n4. The PIP program is an Authorized Economic Operator ( AEO ) program, which means it is aligned with the World Customs Organization ( WCO ) SAFE Framework. The SAFE Framework establishes universal standards for supply chain security that have been adopted by customs organizations worldwide.\n5. Based on the SAFE Framework, PIP specifies a set of specific program requirements called Minimum Security Requirements ( MSR s), refer to Appendix B: Minimum security requirements categories , that are among the conditions that must be met and maintained to be a PIP member. The MSRs are categorized into four main focus areas that encompass 10 supply chain security categories.\nCorporate security Risk assessment and planning Personnel Security training and education Cyber security Cargo and conveyance security Transportation security Seal security Agriculture security Physical security Access controls Physical controls Supply chain partner security Supply chain partner requirements\n6. The CBSA has the authority to examine any shipment or conveyance that crosses the border into Canada, regardless of program membership. The CBSA may refer a PIP member's shipment for examination or verification activities, such as:\n- documentation review\n- contraband inspection\n- cab check\n- random examination\n- other reasons, as provided for in the Customs Act , or other legislation or regulations administered or enforced by the CBSA to fulfill the requirements of other government departments\nPrivacy statement\n7. Information collected by the PIP program will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes, and to evaluate the program. Disclosure of the information collected in the PIP program application and supporting documents is governed by section 107 of the Customs Act .\n8. In addition to the information outlined in the PIP program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA and to other government agencies, to confirm membership status, conduct debt checks or carry out the mandate of the CBSA, as applicable, under section 107 of the Customs Act .\n9. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the PIP program detailed in CBSA Information about programs and information holdings .\nProgram membership\nEligibility criteria\n10. Program eligibility requirements allow the CBSA to properly assess applicants prior to their authorization as well as validate, on a periodic basis, that existing members continue to meet these requirements. Having these processes ensures a fair and equitable treatment to all applicants and members.\n11. To participate in the PIP program, a client must meet all of the following basic program eligibility requirements:\n- own or operate the headquarters or a branch office in Canada or the US that are involved in one or more of the recognized lines of business listed in paragraph 12, and maintain a valid Canadian business number\n- have cross-border trade history within the past 12 months; and for new applicants, at the time of application, have at least one cross-border movement within the previous 90 days\n- be solvent and have no unresolved debts or undischarged bankruptcy\n- have no convictions (for which a record suspension has not been received) under the Criminal Code of Canada or under any other federal or provincial legislation\n- have no convictions outside of Canada under foreign law that, if enforced in Canada, would constitute an offence under an Act of Parliament or under any other federal or provincial legislation\n- have no history of significant contraventions under the Customs Act or any of its regulations, or under any act or regulation enforced by the CBSA, Other Government Departments ( OGD ) or other international customs organization\n- be compliant with all MSRs outlined in the PIP security profile unless special consideration is given to the business' particular operations or security structure at the discretion of the CBSA\n- be registered in the CARM Client Portal ( CCP ) through Access the CARM Client Portal\n12. For businesses based in Canada, membership in the PIP program is available to the following lines of business:\na. Commercial carriers operating in the highway, rail, marine and/or air modes, including couriers Defined as an individual or business with a valid Carrier Code ( CC ) issued by the CBSA that undertakes, in a contract of carriage, to transport commercial goods by highway, rail, sea, or air, or by a combination of these modes. b. Importer or exporter Defined as an individual or business with a valid Business Number that brings commercial goods from a source outside of Canada into the Canadian domestic market, or vice versa, in the course of trade. c. Warehouse operator (including marine terminal operator) Defined as an individual or business with a valid Business Number or sublocator code that charges a fee for the receipt, storage, and handling (or other value-added service) of goods belonging to others. d. Freight forwarder Defined as an individual or business with a valid (bonded or non-bonded ) freight forwarder code ( FCC ) issued by the CBSA that arranges for the transportation of goods, and may provide other services such as consolidation and deconsolidation of shipments and de-stuffing containers. For more information on freight forwarder codes refer to Memorandum D3-1-1 : Policy respecting the importation and transportation of goods and/or contact the CBSA's CRU at carrier-cargo@cbsa-asfc.gc.ca . e. Customs broker Defined as an individual or business licensed to carry out customs-related responsibilities on behalf of a client.\nCustoms Brokers and Warehouse Operators that do not have a sublocator code are required to use the manual process. To proceed, they must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca for instructions.\nFor more information on the CBSA's broker licensing requirements refer to Memorandum D1-8-1 : Licensing of customs brokers .\nFor further information on BNs refer to the Canada Revenue Agency website.\n13. For businesses based in the US, membership in the PIP program is available to carriers in all modes of transport, provided that they hold a valid Canadian CC, and to importers that conduct business in Canada (that is, hold a valid Canadian BN and file Canadian customs declarations) and are registered in the CCP.\nPIP membership remains mandatory for US-based highway carriers wishing to access FAST lanes when entering Canada.\nApplication process\n14. There is no fee for applying to the PIP program. Applicants with a BN, CC, sublocator code or FFC must submit their application electronically through the TTP.\n15. In order to apply for PIP membership, an applicant's Authorized Officer must:\n- visit the TTP to request an activation code, obtain an online credential, such as a GCKey, and register for a TTP account; TTP activation codes will only be sent through a secure method where the identity of the recipient can be verified\n- submit a completed security profile\n- accept the Terms and Conditions of program membership\n- fill out the CADI form\n- provide the Articles of Incorporation (in the case of a corporation) or first page of the Minute Book (in the case of a US resident), including the certificate number, date of issue, and number of years in existence\n16. The purpose of the Terms and Conditions of program membership is to set out the roles and responsibilities the CBSA and PIP members play to enhance the physical security and integrity of the production, transportation, importation, and/or exportation processes of members. Its purpose is also to formalize the applicant's commitment to uphold these Terms in the event that the applicant becomes a PIP member. The roles and responsibilities of PIP members set out in these Terms and Conditions do not affect any legal obligations of the members under any Act of Parliament. These Terms and Conditions represent mutual commitments between the CBSA and PIP members that are not intended to be legally binding or enforceable before the courts. Nothing in the document is intended to create a relationship, financial partnership, employer-employee , or joint enterprise between the CBSA and PIP members. The applicant and the CBSA agree with the roles and responsibilities set out in these Terms and Conditions.\nIn accordance with the PIP program's Terms and Conditions, members must:\n- ensure that security measures and systems continue to meet or exceed the MSRs set out in the PIP Security Profile and conduct yearly reviews of security measures and systems\n- inform the CBSA of any security issues and the inability to correct an identified security and/or non-conformity with the minimum security requirement, or eligibility criteria\n- train and ensure employees follow the security measures and the Terms and Conditions of the PIP program and ensure employees cooperate fully with the CBSA and ensure procedures are in place for employees to advise the CBSA of any suspicious circumstances involving potential or suspected illegal customs or immigration activities\n- conduct business dealings with entities that agree to take steps to ensure, that their security measures and systems meet or exceed the MSRs set out in the PIP Security Profile\n- advise the CBSA of any substantive company changes within 30 days, including any material changes affecting its Security Profile and/or company contact information\n- report any drugs or contraband found by an employee, without handling and without delay, to the CBSA and the appropriate law enforcement agency\n- refer any suspicious activities to the member's CBSA local CBSA office\n- provide the CBSA, upon request, with access to any security monitoring systems within the member's control that are utilized for premises security\n- make the CBSA familiar with relevant internal information and security systems and processes, where practicable and upon the request of the CBSA\n17. The CADI is a form through which businesses may authorize the exchange of program-related information with foreign customs administrations' AEO programs through the CBSA's established MRAs. Businesses may modify the CADI at any time to extend or revoke information sharing permissions. The CADI also provides a Privacy Statement, and authorizes publishing of the business name on the CBSA website and info sharing for MRA purposes.\n18. The processing of a PIP application consists of two distinct stages:\n- preliminary review of the information submitted to confirm program eligibility and ensure completeness and conduct a risk assessment\n- validation of the accuracy of the information submitted through the conduct of site visits; this confirms compliance with program MSRs and the identification of potential vulnerabilities\n19. A request for additional or revised information will be sent to the applicant if any errors or omissions are identified at any stage in the application process. Failure to respond to such a request within the specified timeframe will result in denial of the application.\n20. Upon final approval of membership in the PIP program, an official certification letter will be sent to the member.\n21. Once accepted into the PIP program, members must confirm their continued participation, and verify their security profile information, on an annual basis. This may be done by logging on to the Sign in to the Trusted Trader Portal . In addition, members are responsible for providing updates through the TTP regarding any changes to their company contact information and business structure, as they occur.\nDenial of applicant\n22. Reasons for denial of a PIP program application may include, but are not limited to:\n- submission of false or misleading information\n- failure to respond to requests for additional or revised information within the specified timeframe\n- failure to notify the CBSA of changes to the business as they occur, including any changes to the supply chain, business structure, security practices, location(s) of operations\n- failure to meet PIP program eligibility requirements or MSRs\n- failure to pass a risk assessment or site validation\n- refusal to undergo a site validation\n- failure to address security deficiencies in a satisfactory manner within the specified timeframe\n- a security incident prior to program membership approval, such as an enforcement action at the border, a security breach involving cross-border freight, or an instance of cargo theft\n23. Applicants are required to respond within the specified timeframe to all requests from the CBSA regarding their PIP program status, including requests to confirm or update business or contact information, schedule an on-site validation or a PIA, provide additional details on business or security practices, submit or verify information in the TTP, etc. Failure to respond to a request from the CBSA may result in denial of an application.\n24. A letter stating the reason(s) for denial will be sent to the applicant via email following a denial decision.\nReapplication following denial\n25. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the applicant at time of denial.\nSite Validations\n26. Applicants to the PIP program must undergo a site validation to verify that the information provided in the security profile accurately reflects their supply chain. A CBSA officer will conduct an on-site validation of the business' facilities to assess compliance with PIP MSRs. Businesses must respond within the specified timeframe to all validation requests made by the CBSA.\n27. Should the business decide to hire a third party to represent them during a site validation, and/or in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an Authorized Officer (refer to Appendix A: Letter of authorization for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in this memorandum. The business maintains full liability for all information provided to the CBSA by their representative.\n28. If the business has a complex business structure with multiple lines of business, divisions and/or locations, the CBSA will validate each mode and reserves the right to visit as many facilities as deemed necessary in order to ensure a thorough validation of the business' entire supply chain. At the discretion of the CBSA, a site validation may be extended to include the business' supply chain partner(s).\n29. Upon approval of PIP membership, the date of the site visit will become the membership's effective date. Company will be subject to revalidation no later than one year following their four year anniversary date.\nTransfer of membership\n30. PIP membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the agency. Any decision made is final and not subject to appeal.\n31. PIP applicants or members that will undergo corporate amalgamation or acquisition, must contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the PIP program.\nMembership list\n32. As a service to our members, the CBSA publishes a list of approved PIP members . The members listed are those that have consented on the CADI form to have their names posted and therefore this may not be a complete list of all PIP-approved members.\nWithdrawal\n33. A PIP application or membership may be withdrawn at any time. An application or membership that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for PIP membership.\nSuspension\n34. PIP members are required to maintain a good record of compliance in order to remain a member. When non-compliance occurs, members must respond to any request for information from the CBSA, and participate in any corrective process, including compliance notifications, requests for information, Action Plans, and PIA. Failure to meet program requirements may result in the suspension or cancellation of PIP membership.\n35. Suspension of PIP program membership constitutes an interruption of all program benefits, including access to FAST lanes, and will result in the removal of the members' name from the list of approved PIP program members on the CBSA website.\n36. Suspension is a temporary status that will lead to either reinstatement or cancellation of program membership. The member will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the member to make the required correction within the 30-day period, the member may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request.\n37. CBSA may suspend PIP program membership for:\n- failure to respond to the CBSA in the manner specified in the correspondence, including notifications for revalidation and/or requests for information, within the specified timeframe; or for refusing access to the business' premises or to undergo a site validation\n- failure to disclose information that directly impacts the member's Profile, including security incidents or breaches\n- failure to abide by the Terms and Conditions of PIP membership, including notifying without delay the CBSA of changes to business operations or supply chain, business structure, security practices, or location(s) of operations\n- failure to continue to meet PIP program eligibility requirements, including but not limited to the requirements outlined in paragraph 11\n- failure to implement an Action Plan and/or to address MSR or compliance deficiencies in a satisfactory manner\n- contravening the Customs Act or any of its regulations, or any legislation enforced by the CBSA or a foreign customs organization\n- meeting the definition of a debtor as defined in section 97.21 of the Customs Act\n38. A letter will be issued to the member via email following a CBSA decision to suspend program membership. The letter will be sent to the contact listed on the member's profile within the TTP. It will state the reason(s) for suspension, provide an effective date for the decision, and specify the suspension duration.\nCancellation\n39. Cancellation of PIP program membership constitutes full cessation of all program benefits, including access to FAST lanes. The members' name will be removed from the list of approved PIP program members on the CBSA website.\n40. CBSA may cancel PIP program membership for:\n- failure to address any reason that gave rise to the suspension within the specified suspension period\n- submission of false or misleading information\n- commission of a severe contravention of the Customs Act or any of its regulations, or under any legislation enforced by the CBSA or a foreign customs administration\n- commission of an offence for which the business has been criminally charged and convicted\n41. A letter will be issued to the member following a CBSA decision to cancel program membership. The letter will be sent to the contact listed on the member's profile within the TTP and will state the reason(s) for cancellation, provide an effective date for the decision, and specify any conditions for appeal or reapplication. Refer to paragraph 47 for reapplication.\nAppeals\n42. Membership cancellations may be appealed. Only one appeal will be considered by the CBSA. In order to be considered, the appeal must:\n- state the PIP Membership Number\n- be submitted within 30 calendar days from the effective date of the decision being appealed\n- state the reason(s) for appeal, and include any supporting documentation\n- be submitted through Sign in to the Trusted Trader Portal if the member has an account or in writing to ttprograms-programmesndc@cbsa-asfc.gc.ca should the client not have access to the Portal\n43. The member's \"cancelled\" status will remain in effect throughout the duration of the appeal period. No administration of program membership will occur until the CBSA has rendered a decision.\n44. If the CBSA grants the appeal of a decision to cancel program membership, the cancellation will end and program membership, including benefits, will be reinstated. Conversely, if the CBSA upholds a decision to cancel program membership the cancellation will remain in effect, and the member will be required to reapply to re-join the program, in accordance with paragraph 47.\n45. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 60 calendar days.\n46. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information.\nReinstatement and Reapplication\n47. The CBSA may reinstate program membership following the appeal of a cancellation decision, or following a suspension once corrective measures have been implemented to resolve identified deficiencies.\n48. The PIP program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restriction on reapplication timeframes will be communicated to the member at time of cancelation.\nPost-incident analysis\n49. The CBSA may conduct a PIA following an incident or breach of supply chain security to assess a member's compliance with PIP program requirements. The client will be notified when a PIA has been initiated. The letter will state the reason for the PIA and request the member's participation. The PIA will seek to:\n- identify the source of the incident\n- assess the member's response to the incident or breach, and cooperation with customs regulations and law enforcement (including self-reporting )\n- ensure the implementation of corrective measures to prevent future incidents\n50. The purpose of a PIA is to assess compliance with PIP program requirements or obligations under the Customs Act following a security-related incident and to implement any necessary corrective action.\n51. Incidents that require a PIA may include, but are not limited to:\n- a violation of the Customs Act or any of its regulations, or of any legislation enforced by the CBSA or other international customs organization\n- a violation of the Terms and Conditions or of PIP program policies\n- a perceived weakness in a PIP member's supply chain\n52. Incidents that require a PIA may be brought to the attention of the CBSA by various means, including:\n- voluntary disclosure by the member or its authorized representative, in accordance with the obligations set out in the Terms and Conditions of PIP membership\n- communications with CBSA operations, including BSO\n- exchange of information with the US CTPAT program, or any other AEO program under an established MRA when authorized by the participant through the CADI\n- court decisions or legal publications\n- information in news media or other open sources\n53. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident.\n54. The outcome of a PIA will be determined by the CBSA upon consideration of all findings and pertinent information. Should any indicators of criminal activity be discovered in the course of a PIA, the CBSA may refer the findings to the appropriate law enforcement authority.\n55. The outcome of a PIA may consist of:\n- an Action Plan to outline corrective measures in response to the incident\n- suspension or cancellation of program membership depending on the severity of the incident\n56. If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA.\n57. Correspondence will be sent to the program member when a PIA has been concluded. The correspondence will state the outcome of the PIA and, in the event of a suspension or cancellation, will provide an effective date. A CBSA cancellation decision as a result of a PIA may be appealed by the member.\nAction Plans\n58. If supply-chain security gaps, compliance issues and/or breaches are identified either during a site validation or when an incident occurs, the CBSA may initiate an Action Plan to outline the corrective measures necessary for compliance with MSRs or other applicable obligations under the Customs Act , regulations or other legislation enforced by the CBSA. An Action Plan constitutes a mutual agreement between the member and the CBSA to address non-compliance .\n59. The member must agree to the terms and timeframe specified in the Action Plan. Failure to abide by the terms of an Action Plan within the specified timeframe may result in the suspension or cancellation of program membership.\n60. The member will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature if the issue(s) which gave rise to the Action Plan. Should the member feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time.\n61. If requested, an extension to the Action Plan timeframe may be granted at the discretion of the CBSA. Such requests will be reviewed by the CBSA on a case-by-case basis.\n62. A CBSA officer will follow up with the member upon completion of an Action Plan to verify that corrective measures have been appropriately implemented.\nSite Revalidation\n63. PIP membership requires a renewed site visit or alternate form of validation as part of the revalidation process, which occurs every four years. Unless otherwise determined by the CBSA, membership will remain active throughout the revalidation process. Members will be notified when they are due for revalidation, and must acknowledge this notification in the TTP within 30 calendar days by reviewing and updating their membership information. Should an acknowledgement not be received within the prescribed timeline, suspension of the program membership may ensue.\n64. At the discretion of the CBSA, PIP members are subject to compliance reviews and/or site visits at any time, during the regular revalidation cycle, in order to ensure alignment with MSRs and all other program requirements.\nCargo seal requirements\n65. All PIP program applicants and members must have a written seal policy in accordance with PIP program MSRs. This must include procedures for proper disposal of used seals in order to mitigate the risk of counterfeit seals. All PIP shipments that can be sealed must be secured immediately after loading/ stuffing with a high security seal that meets or exceeds the most current ISO 17712 standard for high security seals.\n66. PIP members are responsible for monitoring their supply chains and ensuring seal integrity throughout the life cycle of a shipment of goods, including proper use of high-security seals, in accordance with PIP seal requirements.\nGeneral seal requirements for all PIP members\n67. PIP members must ensure that a high-security seal is affixed to all loaded containers and trailers that cross the border in either direction, including shipments that cross the border while in transit to a domestic location.\n68. For PIP program purposes, high-security seals are classified as meeting or exceeding the ISO/PAS 17712 standard for mechanical freight container seals. All high security seals must be securely and properly affixed to conveyances that are transporting PIP Members' cargo to/from Canada.\n69. PIP members must:\n- Ensure that seals are affixed to all shipments by an authorized individual who is appropriately trained in the proper application and use of high-security seals.\n- Acquire seals from a legitimate manufacturer and obtain the manufacturer's test report to be kept for future reference and verification that seals meet the ISO/PAS 17712 standard.\n- Have clearly defined written procedures that stipulate how high security seals are controlled. This includes access, inventory, distribution, tracking and procedures for seal discrepancies. Seals must be controlled and secured by authorized personnel.\n- Inspect seals on all cargo-laden containers and trailers. The receiving party is responsible for verifying seal integrity at each transfer of custody.\n- Report any seal discrepancies or evidence of tampering to a BSO at the point of entry into Canada, or to an appropriate law enforcement authority such as local police. All discrepancies and instances of tampering must be noted in the cargo documentation.\n- Have documented protocols that describe the steps that must be taken if a seal is found to be compromised, altered, tampered with, or has the incorrect seal number and must include documentation of the event, communication protocols to partners, and investigation of the incident. The findings from the investigation must be recorded in a report, and any corrective actions must be implemented as quickly as possible.\n- Oversee and advise their supply chain partners to ensure that pertinent security measures are in place, including proper use of high-security seals, from point of origin through to final destination.\n- Document all requirements they impose on their supply chain partners with regard to the application and verification of high-security seals.\n- Conduct audits of high security seals that includes periodic inventory of stored seals, and reconciliation against seal inventory logs and shipping documents. All audits must be documented. As part of the overall seal audit process, dock supervisors and/or warehouse managers must periodically verify seal numbers used on conveyances.\nSpecific seal requirements by line of business\n70. If a PIP-approved carrier in any mode takes possession of a container or trailer that has not been sealed, the onus shifts to the carrier to seal the container/trailer and to record the seal number on the bill of lading.\n71. Highway carriers: Responsible for inspecting the condition of seals and for comparing each seal number against the shipping documentation. If a seal has been broken, highway carriers must report to their dispatcher the name(s) of the person(s) responsible as well as the number of the new seal that is placed on the container/trailer.\nNote: In the highway mode, an empty container/trailer does not require a high-security seal to cross the border into Canada. However, a container/trailer containing dunnage without cargo on board is not considered to be empty and therefore requires a high-security seal.\n72. Rail carriers: Responsible for affixing a high-security seal to all loaded rail cars and intermodal containers that are transported by rail and destined for Canada. Rail cars crossing the border into Canada must comply with seal verification rules and seal anomaly reporting requirements. Rail hopper cars, that load from the top and use gravity to empty the contents, are not suitable for the application of seals. Other types of rail cars unable to accept seals include tank cars, bulk or open top loads, gondola and center beam rail cars, flatbeds.\n73. Marine carriers: Responsible for inspecting seals and documenting their condition before containers are loaded onto a vessel.\nNote: In the marine mode, all containers bound for Canada must be visually inspected and sealed, even when empty.\n74. Air carriers: Responsible for overseeing all cargo loaded on board an aircraft in a manner pursuant to applicable laws and regulations. When an air carrier contracts supply chain partners to control a specific element of the cargo transportation service (such as an airport terminal, a unit load device, the direct handling of cargo containers, or any process subject to seal requirements), the air carrier must work with its supply chain partners to ensure that pertinent security measures are implemented and followed.\n75. Importers and warehouse operators: Must inspect all seals prior to removal and note any discrepancies between the seals and the information listed in the cargo documentation. Any indicators of illicit activity must be reported to the CBSA or an appropriate law enforcement agency.\n76. Exporters and freight forwarders: Responsible for sealing all containers/trailers until the carrier assumes control, and for ensuring that all seal numbers are recorded on the bill of lading.\nSeal exceptions, replacements, and non-compliance\n77. Shipments that are less-than-truck-load ( LTL ) or less-than-container-load ( LCL ) may use high-security padlocks or similar locking devices instead of high-security seals when the pick-up or delivery of local freight involves multiple stops. However, LTL and LCL carriers must (at the very least) use a high security padlock or a similar appropriate locking device when picking up local freight in an international LTL or LCL environment. At the last pickup site prior to crossing the border, the carrier must seal the load with an ISO 17712 compliant high security seal. In such cases, PIP members must implement strict controls to limit access to padlock keys or combinations that can open the padlocks.\nNote: If a consolidation hub is used, the seal number(s) may be recorded on the consolidated lead sheet rather than the individual bills of lading. The seal number(s) should be listed on the documents presented to a BSO.\n78. Some commercial loads and conveyances are not suited to accommodate high-security seals or padlocks (for example, tank trailers, bulk or open-top loads, dump trailers, tractors, open or soft-sided trailers, step decks, flatbeds, livestock trailers, and other types of open trailers or oversize loads for which a seal will not detect access). In such cases, PIP members must demonstrate documented procedures to ensure cargo integrity during transit. For example, cargo access could be detected by using tamper-evident tape or by undertaking more thorough and/or frequent documented inspections. For commercial loads or conveyances not suitable for sealing with a high security seal (that is, flatbeds), PIP Members must have documented procedures in place to ensure the integrity of the cargo while in-transit .\n79. If a seal is removed while en route to Canada, even by government officials, it is the carrier's responsibility to replace the seal and document its particulars, including the new seal number, on all pertinent cargo documentation. If during a CBSA examination a seal is removed to facilitate the inspection, the carrier is not required to reseal if a BSO affixes a CBSA high-security seal. It should be noted that the CBSA is not required to supply such seals and doing so is the discretion of the officer. It is however required that a new high-security seal be applied following examination when the goods are still en route to final destination. In the event that the construction of a conveyance, trailer or container prohibits the application of the CBSA high-security ISO 17712 seal following the CBSA examination, the carrier may apply their own ISO 17712 compliant high-security seal. In such cases, PIP program members must have documented strict controls to limit access to seals in line with the requirements outlined in section 69 of this memorandum. Namely, the rigorous requirements surrounding acquisition, control, tracking and application of said seals.\n80. Depending on the frequency and/or severity of occurrence, non-compliance with PIP program seal requirements may result in:\n- placement on an Action Plan to address security deficiencies\n- suspension or cancellation of program membership; before cancellation, a CBSA officer will conduct a follow-up to give the business an opportunity to rectify the situation\nAdditional Information\n81. To obtain a copy of the TTP User Guide or if your inquiry is related to an ongoing application or revalidation, email ttprograms-programmesndc@cbsa-asfc.gc.ca .", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Appendix A: Letter of authorization", + "part": "", + "division": "", + "heading": "", + "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "Appendix B: Minimum security requirements categories", + "part": "", + "division": "", + "heading": "", + "text": "Corporate security\nRisk assessment and planning Requirements in this category emphasize the need for PIP Members to periodically conduct risk assessments of their supply chain, the factors to consider when developing a risk assessment, and the importance of having a proactive strategy in place to ensure the continuation of secure trade in the event of a crisis, emergency or security situation, and the importance of having documented contingency plans in place. Personnel security A company's workforce is a valuable security asset but can also create considerable risks. Personnel security programs are essential to prevent and mitigate human resource security risks. Requirements and recommendations focus on employee screening, pre-employment verifications and background checks. Security training and education One of the key aspects of an effective security program is education. Making employees aware of security risks and threats, their role in the supply chain and why security measures are in place makes them more likely to adhere to security protocols. Requirements and recommendations associated with security education ensure that employees receive the training required to identify, prevent and respond to security threats and breaches. Cybersecurity In a digital world, cybersecurity is the key to protecting the integrity of an organization's security architecture and safeguarding its data, servers, networks, electronic systems, computers etc. against attack, damage or unauthorized access. Requirements in this category expand on cybersecurity protocols to improve security controls and the management of cybersecurity to better detect cyberattacks and prevent loss of information.\nCargo and conveyance security\nTransportation security Transportation security requirements focus on the integrity of processes related to the transportation, handling, staging, loading and storage of cargo in the supply chain as well as storage and security inspections of conveyances and instruments of international trade ( IIT ) to protect against the introduction of unauthorized material and/or persons. It is critical to prevent, detect and/or deter un-manifested material and/or unauthorized personnel from gaining access to conveyances and ITT and to ensure that inspections include identifying and mitigating any visible pest contamination. Seal security The proper sealing of cargo is an essential element of a secure supply chain and helps assure the security of goods being imported into or exported from Canada. The effectiveness of high security seals is strongly dependent on the proper protocols for using them. Requirements in the seal security category focus on the importance of having documented seal policies and procedures in place that address all aspects of seal security including installation, removal, disposal, storage and training etc. Agricultural security Canada's well-established agriculture and forestry industries are key components of the Canadian economy and of Canada's trade portfolio. The Agricultural and the environment is threatened by the introduction of foreign animal and plant diseases and pests and contaminants such as soil, manure, seeds, straw and plant and animal material which may harbor invasive and destructive pests and diseases. Eliminating pests and contaminants in all conveyances and all types of cargo may decrease cargo holds, delays and commodity returns or treatments. Inspections of cargo, conveyances and IIT must include a check for visible pest contamination. No specialized equipment or expertise is required.\nPhysical security\nAccess controls Access controls prevent unauthorized access to facilities, protect company assets, maintain control of employees and visitors and ensure that only authorized individuals gain the access necessary to undertake their duties. Access controls must include the positive identification of all employees, visitors, and vendors at all points of entry. Physical controls Physical security controls assure the security of facilities by preventing, detecting, and deterring unauthorized personnel from gaining access to facilities. Requirements aligned to physical security include fencing, gates, parking, physical barriers and lighting in addition to technology guidelines that must be followed if utilizing security technology such as intrusion alarms and video camera equipment to monitor facilities.\nSupply chain partner security\nSupply chain partner requirements The supply chain incorporates all aspects of moving material from the vendor through the manufacturing process to the final customer and requires PIP Members to collaborate with a variety of domestic and international supply chain partners. When a company outsources or contracts out elements of its international supply chain, they must follow established risk based processes when selecting, screening and monitoring supply chain partners ( SCP ) to ensure that sound security measures are in place and adhered to. Supply chain partners encompass those involved both directly and indirectly in the movement of international goods and includes freight forwarders, vendors, product suppliers, manufacturers, carriers, customs brokers (who only handle the documents) and others that may not directly handle the cargo, but may have operational control such as Third Party Logistics Providers (3PLs). Any portion of the transport that is subcontracted, must also be considered because greater risk is involved with more layers of indirect parties.", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-1-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-1-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Customs Act\n- Transportation of Goods Regulations\n- Privacy Act\nSuperseded D memorandum\nD23-1-1 dated January 8, 2026\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-04-24", + "current_to": "2026-04-24", + "citation": "Memorandum D23-1-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-1-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Carriers authorized under the Customs Self-Assessment (CSA) Program\nKey content: Reporting and transportation policies and procedures for carriers authorized under the CSA Program; how to apply for authorization under the program; reasons why CBSA could refuse, suspend or cancel authorization\nKeywords: CARM, bar code, carriers, commercial goods, customs self-assessment, CSA, drivers, carriers, memorandum, procedures, program\nOn this page Updates made to this D-memo Definitions Guidelines Appendix A: Scenarios Appendix B: Bar code specifications for non-EDI highway carriers Appendix C: Bar code specifications for EDI highway carriers Appendix D: Changes to the Part 2 application information Appendix E: Link between the cargo report and the highway conveyance report Appendix F: 40-day report Appendix G: Letter of authorization References Contact us Related links", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions\n- Guidelines\n- Appendix A: Scenarios\n- Appendix B: Bar code specifications for non-EDI highway carriers\n- Appendix C: Bar code specifications for EDI highway carriers\n- Appendix D: Changes to the Part 2 application information\n- Appendix E: Link between the cargo report and the highway conveyance report\n- Appendix F: 40-day report\n- Appendix G: Letter of authorization\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Definitions", + "part": "", + "division": "", + "heading": "", + "text": "Act Customs Act ACI Advance Commercial Information AIGPDR Accounting for Imported Goods and Payment of Duties Regulations AMPS Administrative Monetary Penalty System Authorized officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. Authorized to deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under CDRP or FAST. The carrier is liable for duties until the importer, owner or consignee receives the goods. Bonded carrier code A unique four-character identifier issued by the CBSA used to identify a specific carrier who has posted a bond and has been authorized to operate as a bonded carrier. Border services officer (BSO) Formerly customs officers, immigration officers, and food inspection officers, BSO is the new term used to designate any and all of these CBSA officers. Business Account Manager (BAM) Person who has full access to all CARM Client Portal functionality for all associated product accounts. Business number (BN) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business. The BN consists of a nine-digit registration number and six-character account identifier. For example: 123456789RM0002 - The registration number 123456789 identifies the legal entity and the account identifier RM0002 identifies an importing/exporting division or branch of the legal entity. BN 9 A nine (9)-digit numerical Canadian Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business when dealing with the federal, provincial, and municipal governments. BN 15 A 15-character alphanumeric identifier assigned by the CRA to identify a business, made up of the 9 digit business number appended by a 6 digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). CADEX Customs Automated Data Exchange CARM client portal (CCP) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. An online platform that allows TT members to view and transact on their account online. Carrier code A unique four-digit identifier issued by the CBSA to identify a specific carrier. Carrier/transporter A person who, in accordance with the Transportation of Goods Regulations , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Commercial Driver Registration Program (CDRP) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers who program qualifications become registered drivers and receive a photo identification card. Commercial goods Goods imported into Canada for sale or any commercial, industrial, occupational, institutional, or other like use. CSA Customs Self-Assessment CSA carrier A carrier that holds a CSA authorization. CSA clearance A function performed by the CBSA that provides authorization to move inward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver goods to the place of business of the importer, owner, or consignee before to release. (This is not to be confused with CSA release of the goods that occurs when the goods are delivered.) CSA-eligible goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico where those goods do not require, under any Act of Parliament or of the legislature of a province, or any regulation made under such Act, a permit, license or other similar document to be presented to the CBSA at time of report. CSA importer An importer that holds a CSA authorization. CSA release The date on which goods of the authorized importer are physically received on-site, at the place of business of the importer, owner, or consignee, regardless of when the goods are actually received into inventory. CSA shipment of goods Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST. Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document (ECCRD) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange ( EDI ) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade (FAST) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Fleet operator An owner-operator (refer to definition) who owns more than one piece of equipment, which is dedicated to a CSA carrier by a written contractual agreement. FPOA First point of arrival Foreign trade zone ( FTZ ) Secure areas under US Customs and Border Protection ( CBP ) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. Instruments of International Trade (IIT) Empty shipper or importer owned containers and also those registered under Ottawa file or with container bank numbers, which are used to transport commercial goods to and from Canada. For example: shipping tanks, pallets, baskets, bins, boxes, cartons, crates, gaylords, load lock/spacers, racks, trays, totes, or similar goods used to ship goods internationally. Letter of authorization A letter provided by the applicant/member business to the CBSA authorizing a third-party representative to provide information to the CBSA on behalf of the business. The business maintains full liability for all information provided to the CBSA by their representative. LTL Less than Truckload OGD Other government department OIC Order in Council Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Pre-arrival review system (PARS) A line release option allowing importers and brokers to present release documents prior to the arrival of a shipment in order to obtain release upon arrival. Participants' requirements document for carriers A chapter of the ECCRD containing information about the required data elements, EDI message maps, and code tables PIL Primary Inspection Line Post-Incident Analysis (PIA) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Primary carrier The CSA-approved carrier who assumes liability for the goods, and maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner, or consignee. The primary carrier maintains the audit trail and books and records pertaining to the CSA shipment. Liability for the CSA shipment is controlled by the use of the primary carrier's carrier code at the time of report. Program ID A unique CBSA identifier assigned to TCPs enrolled in certain CBSA programs. For example, TCPs who enrol in the Carrier program will receive a carrier code and TCPs who enrol in the Customs Broker program will receive a license number; both of these are examples of Program IDs generated during program enrolment. Registered driver A driver who has qualified for and received a CDRP or FAST card. Reporting carrier A person involved in an international commercial transportation who reports cargo to the CBSA and/or operates a conveyance used to transport specified goods to or from Canada. RM number The RM is a six (6)-digit program identifier that notes the business is enrolled in a CBSA program (for example, Importer, Carrier, Customs Broker). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Release on minimum documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. RNS Release Notification System Secondary carrier The CSA-approved carrier who transports the goods into Canada on behalf of the primary CSA carrier. Secondary carriers are required to present both the primary carrier's carrier code and their own carrier code at time of report. Service option (SO) A numeric identification used in the CBSA's system to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods SO (CSA EDI-LTL) sufferance warehouse (SO Warehouse) A sub-type of the Type S sufferance warehouse, as described in Memorandum D4-1-4: Customs Sufferance Warehouses which is operated by a person or persons for the storage of specific classes of imported goods arriving by any mode of transportation. The SO CSA EDI LTL Sufferance Warehouse is for goods transported by CSA carriers. Technical Commercial Client Unit (TCCU) Unit of the CBSA that provides technical advice and testing to external commercial clients. Terminals and warehouses Locations owned or controlled by the carrier company, where international freight is accessed, deconsolidated or consolidated, stored or transferred. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. For CSA carriers, the related TCPs include terminals and warehouses operated by the carrier and owner-operators contracted to the carrier. Transport document number (TDN) A cargo control number assigned by a carrier. United States goods Goods that are imported from the United States, including US FTZs, not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process from the time goods are reported to the CBSA, through to the accounting and payment of duties. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer. The carrier's business systems are used to support the report of goods and the importer's business systems are used to support the self-assessment of trade data, revenue amounts and payment of duties and taxes.\n2. To use Free and Secure Trade (FAST) lanes into Canada, carriers and importers must be authorized under the Partners in Protection (PIP) program or both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or Commercial Driver Registration Program (CDRP).\n3. The purpose of this memorandum is to provide information and guidelines about CSA clearance. Information about CSA post-release processes is provided in Memorandum D23-3-1: Customs Self-Assessment Program for Importers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components:\n- Accounting, Revenue Reporting, Payment and Adjustment – Importers authorized under the CSA program use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA.\n- Clearance (Transportation and Reporting of Goods) – CSA clearance is an optional reporting process available only to members of CSA. To use the CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number; and in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs\n6. The fundamental features of the CSA program include:\n- the risk assessment and authorization of the importer, carrier and highway driver\n- the reduction of the number of data elements required to effect clearance of CSA-eligible goods\n- the CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release\n- the carrier maintains liability as per section 20(2.1) of the Act for the duties and taxes applicable to the goods that are authorized for delivery until they are delivered to the place of business of the CSA importer, owner, or consignee\n- the date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee\n7. General CBSA requirements regarding the transportation and reporting of goods outside the CSA program are described in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods .\n8. All references to sections, subsections, and paragraphs in this memorandum are from the Customs Act unless otherwise stated.\nPrivacy statement\n9. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act .\n10. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA.\n11. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about Programs and Information Holdings .\nSection 1: CSA authorization\nEligibility criteria\n12. To participate in the CSA program, the carrier must meet all of the following basic eligibility criteria:\n- if the carrier is an individual, the carrier ordinarily resides in Canada or the United States or, if the carrier is a partnership, the carrier has at least one partner who is an individual who ordinarily resides in Canada or the United States\n- if the carrier is a corporation, the carrier has its head office in Canada or the United States or operates a branch office in Canada or the United States\n- the carrier has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act c.1) the carrier does not have a criminal record\n- the carrier is solvent\n- the carrier has transported commercial goods to or from Canada at least once prior to the 90 days before the day on which the application was received\n- the carrier gives security in accordance with the Transportation of Goods Regulations\n- the carrier's books, records and business processes has the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations\n13. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes.\n14. CSA program approval requires carriers to have a unique CBSA carrier code, be authorized to transport goods as a bonded carrier, and have posted security of a minimum of CAN$25,000 before having applied to the program. The carrier is required to maintain the posted security throughout their membership. Where applicable, the legal entity must apply for all divisions at the time of application.\n15. Carriers who do not have bonded status before applying for the CSA program must receive authorization to operate as a bonded carrier before their application will be reviewed. Information on obtaining bonded-carrier status with the CBSA is provided in Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods and Memorandum D1-7-1: Posting Security for Transacting Bonded Operations . Visit Customs Self Assessment Program for additional information on the carrier code application process.\n16. To be eligible for CSA a carrier must have transported commercial goods to or from Canada at least once during the 90 days before the day on which the application was received. A non-bonded carrier can also be considered for the 90 day transport criteria and does not exclude the applicant from the CSA program. The carrier must ensure that all non-bonded carrier codes and business names under which they have operated are provided to the CBSA when they apply.\nCARM Client Portal (CCP) registration\n17. Trade Chain Partners ( TCP s) must register in the CCP and enroll in the carrier program. Once complete, they can continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering their business, and enrolling into the CSA Carrier sub-program.\n18. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes:\n- Sign in to the portal using either: Option A: Sign-in Partner (A financial institution with which you have set up online credentials) Option B: GCKey (a unique Government of Canada credential you can create)\n- Register for multi factor authentication\n- Create your person profile\n- Complete the first time setup process by choosing either Option A: Register a business Option B: Request access to an employer\n19. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process.\n- TCP signs into the CCP\n- TCP creates user profile\n- TCP completes delegation of authority process\n- TCP provides BN9, RM and/or program ID (if applicable)\n- TCP completes CCP registration by completing 1 of 5 registration scenarios\n20. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook – Section 03 Registration.\" The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID, if eligible) and will be enrolled in a CBSA program.\n21. If the TCP is the first user for their business (that is, legal entity) to access the CCP, they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager (BAM), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP. The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants).\n22. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority (DOA) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process.\n23. TCPs can enrol in the CSA Program by completing the steps outlined below.\nPrerequisites\n- TCP has a CCP user account\n- TCP needs to obtain an RM as part of the Registration process, or wishes to enrol in a new program\n- TCP needs to enrol in a program which is facilitated on the CCP via web form enrolment\nWeb enrolment process\n- Select enrollment option\n- Complete program enrollment web form\n- CBSA officer reviews enrollment web form and will generate and assign an RM and if required, a BN9\n- TCP to post financial security, if applicable\n- CBSA officer to generate program ID, if applicable\n- View program enrollment status\n24. Through CARMs \"Enrol in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15. The BN15 identifies that a legal entity (BN9) is enrolled in one or more CBSA programs (RMs). TCPs cannot complete the CARM Registration process, nor obtain a BN9, without enrolling in at least one CBSA program and obtaining an RM identifier.\nCSA carrier application\n25. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the carrier accurately and completely:\nPart 1: Risk Assessment The carrier provides basic company information, such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the carrier can move on to Part 2. Part 2: Books, records and business systems The carrier will be notified via the CCP on the status on their Part 1 application. After Part 1 is approved, the carrier can begin completing Part 2. In this step, the carrier must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review.\nNote: Part 2 may begin before Part 1 is fully completed. Once done, the CBSA will assess the application and contact the carrier to begin the system review for Part 2. Once both parts are completed the CBSA will send a Summary of Program Requirements to sign and return. More details regarding the Summary of Program Requirements can be found in paragraph 50.\n26. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the carrier in Parts 1 and 2 of the application.\n27. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000.\n28. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to \"Definitions\" for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix G: Letter of authorization . The business maintains full liability for all information provided to the CBSA by their representative.\nPart 1: CSA application\n29. To enroll in the CSA Program and apply for CSA authorization, the carrier selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The carrier must then download and complete the CSA Trusted Trader Carrier Clearance Benefit Part 1 form. Once complete, the carrier must upload the Part 1 form directly into the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The carrier can restart the sub-program enrollment process at any time.\nNote: The carrier must first receive approval from the CBSA for Part 1 before submitting Part 2 .\n30. An authorized officer of the business must sign the application form to certify that the information provided is true and complete.\n31. During Part 1 of the application process, the carrier should confirm that their carrier code is correctly registered through the CCP. To participate in the CSA program, it is essential that the legal entity is registered under only one nine-digit BN and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export ( RM ) account identifier. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods .\nRisk assessment\n32. Information requested on Part 1 of the CSA application (CSA Trusted Trader Carrier Clearance Benefit Part 1 form) is used by the CBSA to assess the risk of the applicant carrier as a legal entity. This includes all divisions, terminals in Canada, the United States and Mexico, and warehouses that are owned or operated by the entity. Risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include, but are not limited to: the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts.\n33. As part of the risk assessment of a client, the CBSA may request a visit to the operations of the business to discuss or observe factors such as:\n- security of the premises;\n- internal controls;\n- company policies such as the code of conduct and hiring practices; and\n- training programs for trans-border drivers and crew.\n34. In cases where there are indications of possible risk within the operations of an applicant, or depending on a carrier's cross-border history, the CBSA may request additional information before final approval of an application.\n35. The time frame for processing, completing and approving the carrier may vary from case to case, for reasons such as:\n- the completeness of the submitted application\n- the complexity of the information submitted\n- the corporate structure of the entity\n- the number of warehouses and terminals operated by the carrier\n- the number of CBSA offices where the carrier has dealt with the CBSA\n- the carrier's delays in submitting the required information or additional information requested/required by the CBSA\nNote: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application.\nPart 1: Approval\n36. Carriers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved carrier and accepted by the CBSA via their account in the CCP.\nPart 1: Denial\n37. Carriers whose Part 1 application is denied will be notified of the reason for the denial via the CCP. A carrier whose Part 1 application has been denied may re-apply once they've met the requirements via the CCP.\nPart 2: CSA application\n38. Carriers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Carrier Clearance Benefit Part 2 form. Once complete, the carrier must upload the Part 2 form directly into the CCP. Information concerning the completion of the form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca .\n39. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP.\n40. The purpose of Part 2 is to ensure that the carrier's business systems and records will provide for complete and accurate reporting of all goods imported into Canada, and the proof of their delivery or alternative discharge. The carrier must demonstrate the audit trails and internal controls related to the transportation of imported goods from the initial order, to the delivery of a shipment and payment of an invoice. In addition, as described in the Transportation of Goods Regulations , eligibility as a CSA carrier is subject to the availability of records to prove disposition of the cargo, in accordance with sections 18 and 20 of the Act.\n41. Details about the specific systems requirements for the CSA program are provided in Part 2 of the application. These requirements include how the carrier's systems will:\n- identify a CSA shipment (goods that are reported under a CSA clearance option for authorization to deliver)\n- identify an authorized CSA importer\n- identify a registered driver\n- have procedures in place to identify shipments of goods authorized for delivery that were not delivered within 40 days, including in-bond goods\n- maintain a current list of owner-operators, terminals and warehouses and\n- identify a CSA customer (importer) in the customer profile section of the system\n42. In Part 2 of the CSA application process, the applicant carrier is required to describe their existing business flow for an international shipment from the time an order is booked to the delivery of the goods, and the final invoicing and receipt of payment for the service. This information should be supplied no later than two months after notification that Part 1 of the client's application has been approved. Failure to submit the Part 2 CSA application within this timeframe may result in a request of resubmission of the Part 1 application. Sample documents related to the carrier's business flow are also requested to support the description, examples of which might include bills of lading, waybills, invoices, customs control documents, equipment lists, equipment usage logs, and dispatch records.\n43. With Part 2, the applicant carrier is also required to provide a list, in either paper or electronic format, of approximately 25 shipments isolating Canada-bound international shipments from all other shipments. Carriers having only a 90-day history will be asked by a CBSA officer to provide a sample listing of Canada-bound international shipments. The following information is required.\n- control number, that is, invoice or PRO number, trip number, order number\n- date of order or pickup and customer-delivery receipt\n- customer consignee or billing name and full address, including country\n- shipper name and full address, including country\n- pickup location – name, city and state\n- delivery location name and address, including country\n44. The carrier will be required to supply an all-inclusive, sequentially numbered listing of Canada-bound, U.S.-bound and domestic shipments for a specified period to ensure system integrity, or provide an alternative audit trail (including manual systems) that meets these requirements and is acceptable to the CBSA. The carrier is required to discuss the need for an alternative audit trail with a CBSA officer who will determine whether it is acceptable to the CBSA.\n45. The specific systems requirements and processes to support the CSA program, described in Part 2 of the application, must be shown to be in place before approval and must be operable before the CSA clearance process can be used. All specific systems requirements must be maintained and updated, as required. An authorized officer of the company must sign the application form, as certification that the information provided is true and complete.\n46. The CSA carrier is required to keep audit trail records, relating to the transportation, report and delivery of goods in hard copy or electronic form for three years, plus the current year. A penalty, which may include removal from the CSA program, may apply for failure to maintain the required audit trails.\n47. It is important to note that acceptance and approval of Part 2 of the application does not:\n- signify certification of the client's business systems by the CBSA or\n- exempt the client from being subject to an Administrative Monetary Penalty (AMP) that might arise, if the CSA or CBSA requirements are not met\n48. Before final CSA authorization of the carrier, the CBSA reserves the right to request information, in addition to the details provided by the carrier in Part 1 and Part 2 of the application.\n49. Carriers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA carrier suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals .\nPart 2: Approval\n50. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit (TCCU) bar code testing is successfully completed and all other requirements have been met. A Summary of Program Requirements will be provided to the approved carrier upon completion and approval of Part 2. This summary provides reinforcement of the obligations necessary for successful participation in the CSA Program. The client will provide the CBSA with a signed acknowledgement of receipt of this summary. Once the signed Summary of Program Requirements is received, the client will receive a notification of the approval decision via the CCP. At the same time, the CBSA will activate the carrier's CSA status in the CBSA's system and the carrier will be authorized to use the CSA clearance process.\n51. The CBSA officer will inform carriers who do not meet all the requirements of Part 2 of any recommended changes. If the carrier does not make changes based on these recommendations, the CBSA may ask the applicant to withdraw from the application process or may deny inclusion in the program. This does not preclude the carrier from re-applying, should the circumstances that led to a withdrawal or denial change, thus making it possible for the carrier to be compliant with all the requirements.\nPart 2: Denial\n52. Wherever possible, the CBSA will work with the carrier to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Carriers who are denied under Part 2 of the application are notified of the decision and of the reasons for the decision through the CCP. A carrier whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP.\nTransfer of CSA authorization\n53. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal.\n54. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program.\nUpdating carrier information\n55. CSA carriers are required to inform the CBSA of any corporate changes as these may impact their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can the AIGPDR.\nParticipants listing\n56. As a service to our clients, the CBSA publishes a list of authorized carriers to the CSA program . The carriers listed have consented to have their business name published as authorized CSA participants. The list may not include all authorized CSA carriers.\nSection 2: Withdrawal, suspension, cancellation and appeals\nWithdrawal\n57. Carriers wishing to withdraw their application or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, carriers will do so via the CCP. The carrier will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The carrier will then be notified via the CCP of the disenrollment from the CSA program.\n58. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization.\nSuspension\n59. The CBSA may suspend a CSA authorization of a CSA carrier if:\n- the carrier no longer meets the requirements set out in the Transportation of Goods Regulations ;\n- the carrier fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the carrier is in compliance with the Act and its Regulations;\n- the carrier fails to maintain its security;\n- the carrier becomes insolvent;\n- the carrier has transported goods into Canada that were released under paragraph 32(2)(b) of the Act that: were not eligible goods, were transported into Canada by a commercial highway conveyance as defined in s. 1 of the Presentation of Persons (2003) Regulations operated by a driver who did not hold an authorization under those Regulations, or were delivered somewhere other than the place of business of the CSA importer, owner or consignee to which delivery was authorized;\n- the carrier has failed to provide the CBSA with a description of any commercial goods that: the carrier transported into Canada; were not released but were authorized for delivery to a place under subsection 19(1) or paragraph 32(2)(b) of the Act; and were not delivered to that place within 40 days after the authorization was given.\n- the carrier has been convicted of an offence under the Act or its regulations.\n- the carrier fails to notify the Minister of any change in the information described in Schedule 3 of the AIGPDR at least 30 days before they occur ; and/or\n- the carrier fails to notify the CBSA immediately of the following information: any changes to the carrier's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security; any changes to the ownership or organizational structure of the carrier; and the sale of all or part of the carrier's business.\n60. In deciding whether to suspend a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n61. Once a decision has been made to suspend a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The suspension is in effect on the date the notification is sent to the carrier.\n62. Suspension of a CSA authorization will result in an interruption of all program-related benefits such as the use of CSA clearance and access to FAST lanes.\n63. The carrier will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the carrier to make the required correction within the 30 day period, the carrier may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. After the correction has been made, the carrier's CSA authorization may be reinstated. For additional information regarding action plans, please refer to paragraph 247 to 250.\nCancellation\n64. The CBSA may cancel the CSA authorization of a CSA carrier if:\n- the authorization has been obtained on the basis of false or misleading information;\n- the carrier no longer resides in Canada or the United States;\n- the carrier is a partnership, and none of the partners reside in Canada or the United States;\n- the carrier is a corporation, the carrier no longer has its head office in Canada or the United States or no longer operates a branch office in Canada or the United States;\n- the carrier has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act ;\n- the carrier has a criminal record;\n- the carrier so requests; and/or\n- in the case of a CSA authorization that has been suspended, the carrier has not corrected the matter that gave rise to the suspension within the established timeframes.\n65. In deciding whether to cancel a CSA authorization, the following factors will be considered:\n- the severity of the breach and whether or not it was rectified soon after it was discovered;\n- the economic impact of the suspension or the cancellation; and\n- the security and safety of Canadians.\n66. Once a decision has been made to cancel a CSA authorization, the carrier will be given notice of the decision and the reasons for decision via the CCP. The cancellation is in effect on the date the notification is sent to the carrier.\n67. Cancellation of a CSA authorization will result in a cessation of all CSA program-related benefits including the use of CSA clearance and access to FAST lanes. If the carrier's name appears on the CSA approved carriers list on the CBSA's website, it will be removed.\nAppeals\n68. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The carrier may request an extension to the time limit when submitting an appeal, by using the Request for Extension ( RFE ) form in the CCP. In order to be considered, the submissions must:\n- be submitted within 30 calendar days from the effective date of the decision being appealed;\n- clearly state the carrier's business name, mailing address and the reason(s) for appeal; and\n- include any supporting documentation.\n69. The carrier's \"denied,\" \"suspended\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further administration of the carrier's file will occur until a decision has been rendered.\n70. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the carrier may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 67.\n71. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP.\n72. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP.\n73. The final appeal decision, which identifies the carrier's potential next steps within the appeal process will be sent to the carrier via the CCP.\nReapplication following denial or cancellation\n74. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis, and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation.\nSection 3: Reporting and clearance\nGeneral overview of CSA clearance\n75. The process used for CSA clearance is similar to an in-bond movement, except that the goods may be delivered directly to the importer, owner or consignee. While the obligation to report goods under section 12(1) of the Act is not altered under the CSA program, the related specific reporting requirements are changed to support the streamlined CSA clearance process. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. The CSA carrier who reports goods to the CBSA for authorization to deliver is liable for payment of duties and taxes, until the goods are delivered to the place of business of the importer, owner or consignee. Intermediary locations, as designated by the CSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\n76. A distinctive feature of the CSA program is that cargo documents are not required to clear CSA shipments. However, when requested by a BSO, the reporting CSA carrier must provide satisfactory evidence concerning the discharge of goods imported into Canada. The CSA carrier is required to have the records, systems, audit trails and linkages in place to support the CSA process.\n77. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process the following conditions apply:\n- The goods must be eligible for CSA clearance;\n- The importer is authorized under CSA;\n- The carrier is authorized under CSA;\n- Where the goods are transported into Canada in highway mode, the driver is authorized under the CDRP or FAST driver registration programs.\n78. Under CSA clearance, the CSA carrier provides the following data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL):\n- the 15-digit BN/RM of the CSA importer in bar code format;\n- the carrier code of the CSA carrier in bar code format; and\n- the driver's CDRP card or FAST card (for highway mode).\nNote: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required.\n79. The intent of CSA clearance is to facilitate the direct delivery of eligible goods to the importer, owner or consignee. The focus is on expedited border reporting and processing at PIL.\n80. Given that interim accounting is not required as a condition for release in the CSA environment, a release package is not required for goods reported under CSA clearance. Nevertheless, the CSA carrier is required to have supporting transportation documents on hand at the time of report. These documents are not required for presentation, unless requested by a BSO to confirm information such as:\n- a general description of the goods;\n- the place of loading;\n- the number of pieces and their weight; or\n- the name and address of the consignee.\n81. Given that some goods may not be eligible for CSA clearance (for example, subject to Other Government Department (OGD) requirements or shipped to Canada from outside the United States or Mexico), the importer is advised to have a process in place to inform the CSA carrier in writing or electronically which goods will be reported under CSA. The option used to report goods to the CBSA affects the related reporting requirements and the liability of the carrier.\n82. Goods that are not eligible for CSA clearance must be reported to the CBSA via eManifest and released via PARS, RMD, etc. or move inland in bond. Refer to Memorandum D3-1-1: Policy respecting the Importation and Transportation of Goods . The requirements for these reporting options are not changed as a result of the importer being authorized under the CSA program, as indicated in Memorandum D17-1-4: Release of Commercial Goods .\n83. The carrier must provide CSA importers, or their designated broker(s), with documentation containing sufficient information to facilitate the importers' accounting obligations to the CBSA. The carrier, at the final destination, must obtain proof of delivery to close the contract to deliver the shipment. Once the carrier has proof of delivery, transfer of liability for duties and taxes is with the importer and/or consignee.\nPlace of shipment\n84. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the U.S. or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico.\n85. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ. However, goods that simply transit through and are neither held in storage or have further processing are not eligible for CSA clearance.\nAuthorized to deliver\n86. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Customs Act :\n- (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods.\n87. Intermediary locations, as designated by the CBSA importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location.\nMeaning of CSA \"release\"\n88. In the context of a CSA clearance, under section 2 of the Act \"release\" means:\n\"(b) in respect of goods to which paragraph 32(2)(b) applies, to receive the goods at the place of business of the importer, owner or consignee;\"\nThis applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date of delivery.\nCarrier liability\n89. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of delivery is obtained and kept on hand for CBSA verification.\nAuthorized carrier\n90. To obtain authorization under the CSA program, the carrier must apply to the CBSA, as described in Section 1: CSA authorization of this memorandum. Only authorized carriers may transport eligible goods into Canada and report those goods under a CSA clearance option for authority to deliver before release. In highway mode, the driver must have authorization under a driver registration program such as CDRP or FAST.\n91. There are two situations in which the authorized CSA carrier may use a contracted carrier to transport CSA goods into Canada. These are:\n- a) where the authorized CSA carrier uses an owner-operator under the circumstances described below; or\n- b) where the authorized CSA carrier (referred to as the primary carrier) uses a second authorized CSA carrier (referred to as the secondary carrier) under the circumstances described below\nOwner-operators (highway)\n92. The authorized CSA carrier may use an owner-operator to report goods using CSA clearance. The owner-operator does not need to be an authorized CSA carrier to transport a CSA eligible shipment . As indicated in Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , there is no longer a need for an authorization letter however when requested the onus will be on the driver to prove that they are under exclusive contract with the carrier whose carrier code is presented. Where the authorized CSA carrier uses an owner-operator to transport goods into Canada under CSA clearance, the carrier code of the authorized CSA carrier must be presented to the BSO in bar code format.\n93. Under the CSA program, the definition of owner-operator specifically corresponds to the following description:\nOwner-operator - A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier.\n94. Owner-operators meeting this definition are considered to be an extension of the authorized CSA carrier as shown in the following examples:\n- the contracted equipment may exhibit the logo of the CSA carrier;\n- the contracted equipment is part of the equipment list of the CSA carrier;\n- drivers are trained on and subject to the policies and procedures of the CSA primary carrier; and\n- the CSA primary carrier dispatches, keeps all records and has control over the drivers and dedicated equipment for the duration of the contract.\n95. The authorized CSA highway carrier may use an owner-operator to report goods using CSA clearance when:\n- the owner-operator is operating under a dedicated equipment contract with the authorized carrier;\n- the authorized CSA carrier identifies the owner-operator to the CBSA as part of the carrier's Trade Chain Partner (TCP) profile; and\n- the driver is a registered CDRP or FAST driver.\n96. Upon request of the BSO, the owner-operator must be able to provide proof of the relationship. Owner-Operators should consult Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements , in order to determine the requirements for proof of this relationship. The BSO is to scan only the carrier code of the authorized CSA carrier into the CBSA's system.\nSecondary CSA carrier\n97. To report goods under CSA clearance, CSA carriers may authorize only another CSA-authorized carrier to use their carrier code. There is no longer a need for a letter of authorization however the BSO may request proof of the relationship with the primary carrier upon arrival at First Point of Arrival (FPOA). For additional information regarding the existence of a contractual agreement please refer to Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements .\nThe following guideline applies to the use of secondary carriers:\nThe carrier code of the CSA carrier who assumes liability for the goods, the primary CSA carrier, is presented in bar code format as the primary carrier code. Regardless of who transports the goods into Canada, the primary carrier maintains liability for duties and taxes until the goods are delivered to the place of business of the importer, owner or consignee. The carrier code of the subcontracted CSA carrier, the secondary CSA carrier, who transports the goods into Canada on behalf of the primary CSA carrier, must also be presented in bar code format as the secondary carrier code.\n98. The primary and secondary carriers must both be CSA-approved for the secondary carrier to report CSA goods on behalf of the primary CSA carrier. If the goods are reported as CSA eligible and the secondary carrier is not an authorized CSA carrier, the primary carrier will be required to use another clearance process.\n99. The BSO should scan both CSA approved carrier bar codes into the CBSA's system. The Secondary Carrier's bar code should be scanned into the CBSA's system in the designated Secondary Carrier field.\n100. Within Canada, the CSA shipment may be transferred to a domestic carrier that is not CSA approved for furtherance to the place of business of the importer, owner or consignee. Given that the inland movement is like an in-bond movement, the primary carrier is responsible for maintaining the books and records for each shipment and remains responsible for the duties and taxes, regardless of the inland transfer to other carriers. Therefore, although the CSA goods are transferred, the reporting CSA carrier is still required to provide ultimate proof of delivery to the importer, owner or consignee when requested by the CBSA.\nCSA-eligible goods\n101. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as:\n\"…commercial goods that have been shipped directly from the United States or Mexico and for which there is no requirement under any Act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\"\n102. CSA importers are responsible for identifying to their shippers and vendors which products are eligible for CSA clearance. CSA importers must also confirm with their CSA carrier which shipments qualify for CSA clearance.\n103. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an Act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act, that prohibits, controls or regulates their importation, that is, subject to regulation by OGDs.\n104. While most OGD requirements must generally be met before the release of goods, a CSA importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. In exceptional cases, the CSA importer may enter into an agreement with an OGD to waive normal release requirements until after the goods have entered Canada. Such agreements will be flagged in the CBSA's systems and the carrier should have written instructions regarding the eligibility of the goods from the importer.\n105. The goods must also be shipped directly to Canada from within the United States or Mexico as noted on the carrier's bill of lading. Goods that are shipped to Canada through the United States from a third country other than Mexico are not eligible for CSA clearance (that is, in-transit shipments).\n106. Where the CSA carrier reports ineligible goods for clearance under a CSA clearance option, the carrier may be assessed a penalty. In cases where written evidence is found to substantiate that the importer instructed the carrier to report the ineligible goods under a CSA clearance option, the penalty may be assessed against the importer. Separate penalties may apply where a secondary carrier is not an authorized CSA carrier or the driver does not hold CDRP or FAST authorization.\nFAST eligibility\n107. Vehicles carrying qualifying goods can use dedicated FAST lanes and booths when entering Canada at certain highway ports of entry.\n108. Goods that qualify for CSA clearance option, may access the FAST lanes on the conditions that the importer and carrier are both members of the PIP program or the CSA and PIP programs, and that the driver is authorized under the CDRP or FAST driver registration programs.\n109. Goods that do not qualify for CSA clearance option, may still access the FAST lanes on the conditions that the importer and carrier are both members of CSA and/or PIP, the driver is authorized under the CDRP or FAST driver registration programs, and the cargo and conveyance information has been transmitted to the CBSA in advance of arrival.\n110. Goods in the FAST lane not declared under the CSA clearance option are subject to all standard commercial processing and regulations.\n111. CSA or PIP importers are responsible for identifying to their carriers which shipments qualify for FAST lane access. Carriers can also register to receive FAST Lane Eligible ( FLE ) / FAST Lane Ineligible ( FLI ) eManifest pre-arrival notices to be notified of whether or not their shipment meets the conditions of the FAST lane. Refer to Customs Notice 19 to 23 for more information.\nBorder verification\n112. The CBSA reserves the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as:\n- documentation review\n- contraband examination\n- cab check; or\n- random examinations\nDocumentation review\n113. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand — such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location.\n114. To assess risk for admissibility or eligibility for CSA clearance, the following types of information might be requested:\n- a description of the goods\n- the quantity (number, volume, or weight as circumstances dictate)\n- the place where goods were loaded onto the conveyance\n- the name and address of the consignee; and/or\n- the name and address of the shipper/vendor\n115. When the carrier fails to provide the information requested by a BSO to make a determination for admissibility or CSA eligibility, another means of report and release such as eManifest, PARS, RMD, etc. must be completed. The goods will not be permitted to move past FPOA until these requirements have been met.\n116. The following subsections of this memorandum describe the requirements of the CSA clearance options used to report goods for \"authority to deliver\" before release.\neManifest requirements\n117. Shipments that are eligible for CSA clearance are exempt from transmitting the requirements for advance commercial information of cargo and conveyance data. Dependent on mode of transport, authorized CSA carriers may present the required bar codes in paper format at FPOA. However, the conditions as outlined in the Chapter 4: Advance Commercial Information (ACI/eManifest) Electronic Commercial Client Requirements Document (ECCRD) applies to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TTCU at 1-888-957-7224.\nCSA reporting requirements\n118. Goods that enter Canada are reported to the CBSA for authority to deliver. The report may be provided by Electronic Data Interchange (EDI) or paper format. When the report is provided in paper format, the CSA reporting requirements are minimal. Presentation of a cargo control document is not required when goods are reported under CSA clearance.\n119. Under CSA clearance, presentation of the CSA-approved carrier's bar code together with the CSA-approved importer's bar code, either individually or on a lead sheet, represents a written report of CSA goods. Failure to report goods under CSA clearance using the required bar codes may result in a penalty. Appendix B: Bar code specifications for non-EDI highway carriers of this memorandum provides information on the non-EDI bar code CSA specifications and testing requirements. Bar code testing is mandatory in Part 2 of the application process. The bar code specifications for EDI carriers are in Appendix C: Bar code specifications for EDI highway carriers .\nQuick links to reporting types\n- Paper reporting: Highway\n- Electronic transmission: Highway\n- Combined electronic and paper reporting\nPaper reporting: Highway\n120. Goods entering Canada by highway must be reported to the CBSA for authority to deliver at the FPOA. Goods travelling on an air transport document and travelling to Canada by truck (\"flying trucks\"), must meet the same requirements for CSA clearance (CSA importer, CSA carrier, FAST/CDRP driver) at the first point of arrival – CSA clearance cannot be requested inland. A cargo control document is not required however the carrier must always have supporting documentation on board.\nData requirements\n121. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for highway carriers, please refer to paragraph 157.\nSingle CSA importer: Single CSA shipment\n122. The following mandatory information is required for the Authority to deliver eligible goods under CSA Highway Paper:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nSingle CSA importer: Multiple CSA shipments\n123. Where a carrier has more than one shipment aboard a conveyance for the same approved importer, only one bar code is required for that importer's BN. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMultiple CSA importers: Multiple CSA shipments\n124. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code and the driver registration card need be presented once only. For example:\nReporting requirements:\n- CSA carrier code bar code\n- CSA importer #1 BN bar code\n- CSA importer #2 BN bar code\n- CSA importer #3 BN bar code\n- Driver registration card\nMixed loads (CSA with non-CSA)\n125. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer, registered driver – are not waived.\n126. Goods aboard a conveyance that are ineligible for CSA clearance require advanced electronic cargo and conveyance data transmission regardless of the release option (that is, PARS, RMD) being used to clear the goods. Goods being reported in the regular commercial lanes in the case of a mixed load (CSA and non-CSA) have the choice of including the CSA cargo in the advance electronic cargo and conveyance data transmission or only transmitting the advance data for the non-CSA cargo in addition to presenting the three (3) CSA bar codes for the CSA goods. For information regarding the electronic transmission of cargo and conveyance information consult Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\nUse of a secondary CSA carrier\n127. Where an authorized CSA carrier subcontracts another authorized CSA carrier to report goods under CSA clearance, the carrier code of the secondary CSA carrier is also required in bar code format, in addition to the carrier code of the primary CSA carrier. For additional information regarding secondary carriers, refer to paragraph 97.\nReporting requirements:\n- Reporting requirements:\n- CSA primary carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\n- CSA secondary carrier code bar code\nTracking shipments\n128. Carriers who have Release Notification System (RNS) or eManifest notices capability may trace their shipments transported into Canada, through RNS or eManifest by providing a cargo control number (CCN), which is also referred to as a transport document number (TDN), as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, the CSA carrier will receive an authority to deliver message for each shipment reported under CSA clearance.\n129. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest message authorizing to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n130. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. The CADEX system produces a Notification of Release Report, using the transaction number as a key field clients need to remember. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN. The systems that report the CSA shipment status are RNS and eManifest.\n131. Where the CSA carrier chooses to include the CCN/TDN information, a CSA reference may be included in the bar code as a means of distinguishing CSA and non-CSA reports. Where the bars for CSA are included in the bar code, they constitute part of the 25 allowable characters, and the word CSA may also be printed on the bar code. For example:\nXXXXCSA890123456789012345\nCarrier code assigned, CSA reference, remaining carrier CNN/TDN characters\n132. It should be noted that the CSA carrier must not use a PARS bar code for CSA shipments.\nFacilitated clearance at PIL\nService option (SO) code\n133. To facilitate clearance of the CSA shipment in highway mode, the CSA reporting carrier has the option of presenting the CSA service option code, 00497 (five digits with leading zeros required), in bar code format on the lead sheet, as part of the information to be scanned into the CBSA's system at the time of report. Where the CSA carrier does not provide the service option code, a BSO will input the code at PIL. Where the carrier provides the service option, it should be the first bar code presented:\nReporting requirements with SO:\n- Service option bar code (00497)\n- CSA carrier code bar code\n- CSA importer BN bar code\n- Driver registration card\nMeans of presenting bar codes\n134. While not a requirement, it is suggested that the use of a lead sheet with the appropriate bar codes attached will facilitate processing at the PIL. Other means of presenting the bar code information could be by having laminated bar codes or having the bar code information printed on commercial documents carried by the driver. The CSA lead sheet is used to report goods for authority to deliver. Regardless of which option is used, a CSA identifier is to be used.\nPassage history\n135. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in the CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires that the status of each participant be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n136. In the CSA paper-highway clearance, cargo information is not required or captured. Instead, a passage history is captured for each cross-border report of goods under CSA clearance. This report consists of the carrier code, importer BN, driver registration number, date, time, and CBSA port of entry into Canada.\n137. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture the passage history, CSA clearance is not available at CBSA non-terminal offices (NTOs) or inland.\n138. Bar codes must be scanned in the formats indicated under each service option. For information regarding EDI arrival for highway carriers, please refer to paragraph 157.\nPaper reporting: Air, rail, marine\n139. CSA clearance is available for eligible goods when entering Canada by authorized CSA air, rail or marine carriers. The reporting process and requirements for these modes are similar to highway mode. The carrier can obtain \"authority to deliver\" the goods upon presentation of the required bar codes. A cargo control document is not required; however, the carrier must always have supporting documentation on board.\nData requirements\n140. Bar codes must be scanned in the formats indicated. For information regarding electronic arrival for air, rail and marine carriers, please refer to paragraph 178.\nSingle CSA importer: Single CSA shipment\n141. The following mandatory information is required for the authority to deliver for CSA-eligible goods under Service Option (SO) 521, CSA Air, Rail, Marine paper:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nSingle CSA importer: Multiple CSA shipments\n142. Where a CSA importer has more than one shipment aboard a conveyance for CSA clearance, only one bar code for that importer's BN is required. The reporting requirements for goods going to a single importer are the same, whether there is one or multiple CSA shipments in the conveyance for that importer.\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer BN bar code\nMultiple CSA importers: Multiple CSA shipments\n143. Where a CSA carrier has CSA shipments for multiple importers in the same conveyance, a separate BN bar code is required for each CSA importer at the time of report. The carrier bar code need be presented once only. For example:\nReporting requirements:\n- TDN or CCN including CSA carrier code bar code\n- CSA importer #1 bar code\n- CSA importer #2 bar code\n- CSA importer #3 Bar code\n- Each importer will be processed as a separate passage\nMixed loads (CSA with non-CSA – less than container)\n144. A conveyance that contains goods for CSA clearance may also include goods that are not eligible for CSA clearance. In this case, the fundamental requirements for goods that are reported under CSA clearance – CSA carrier, CSA importer – are not waived.\n145. Goods aboard a conveyance that are not eligible for CSA clearance require advanced reporting as per eManifest guidelines and must use an existing means of report and release such as eManifest, PARS, RMD. The goods will not be permitted to move past FPOA until these requirements have been met.\nUse of a secondary carrier\n146. Should the authorized CSA carrier use another CSA carrier to transport goods into Canada using CSA clearance, the bar code carrier code of the secondary carrier is mandatory. In this case, the mandatory bar codes are:\nMinimum reporting requirements:\n- TDN or CCN including carrier code of the primary CSA carrier\n- CSA importer BN bar code\n- Carrier code of secondary CSA carrier\n147. Crew members are subject to the normal reporting requirements of the mode by which they enter Canada. However, crews do not have to be authorized under the FAST driver program or the CDRP as a condition for reporting goods under CSA clearance for authority to deliver unless operating in Highway mode.\nTracking shipments\n148. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada by providing a CCN, also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format and a separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance.\n149. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS or eManifest notice with the authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN/TDN including CSA carrier code\n- CSA importer BN bar code\n150. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS or eManifest notice is not transmitted to CADEX participants. Therefore the CSA importer will not receive notification of release for CSA shipments, as the key field for identification of the release is the CCN/TDN.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n151. To facilitate processing by the CBSA, it is advisable, but not mandatory, to submit the bar code information on a CSA lead sheet. Where the carrier has prepared cargo control documents (CCDs) for CSA shipments aboard the conveyance, the CCDs may also be attached to the bar code information and/or lead sheet. An optional bar code to identify the service option ( 00521 – five digits with leading zeros) may be provided by the carrier to expedite the CSA clearance process.\nReporting requirements with service option:\n- Service option bar code (00521)\n- TDN or CCN including CSA carrier code\n- CSA importer BN bar code\n152. When the bar code information is presented to the CBSA, it is input into the CBSA's system and the BSO will render a decision either to authorize delivery of the goods or to refer the shipment. Where a TDN or CCN is presented and the goods are authorized for delivery, an RNS message will be generated to the carrier. Given that a transaction number is not presented at time of report, the importer will not receive the message via the CADEX Notification of Release Report.\n153. The CSA bar code report, including the three mandatory data elements, is presented to the CBSA at the following places, according to mode:\n- CSA air courier – At destination airport\n- CSA air – At first point of arrival (first airport of landing)\n- CSA rail – At the first CBSA office where rail service is provided, otherwise at first point of arrival\n- CSA marine, for lake and coastal marine traffic - First point of arrival\nExamination of freight\n154. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted.\nPassage history\n155. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery .\n156. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Highway\n157. All carriers must transmit in advance electronically cargo and conveyance reports as required in the Transportation of Imported Goods Regulations according to the time frames established by the mode of transport. CSA carriers are exempt from transmitting electronically when all conditions for CSA clearance are fulfilled. Authorized CSA carriers may present the required bar codes dependent on mode of transport in paper format at FPOA.\n158. As with all CSA clearance options, where the conveyance contains goods that are reported to the CBSA for authority to deliver, the carrier and the importer must be authorized CSA clients and the goods must be eligible. However, CSA-approved carriers may also transmit their CSA report electronically to the CBSA for authorization to deliver CSA eligible goods if they choose. Refer to the ECCRDs Chapter 18: Customs Self Assessment (CSA) Carrier and Chapter 7: Advance Commercial Information (ACI) / eManifest Highway Portal for information about the required data elements, message maps and code tables.\n159. The conditions as outlined in the ECCRD apply to all cargo and conveyance data transmitted electronically. Where there is a mixed load of both exempt and non-exempt cargo, clients will be required to send conveyance data as well as data for non-exempt cargo. The ECCRD is available by contacting the CBSA TCCU at 1-888-957-7224 or by email at tccu-ustcc@cbsa-asfc.gc.ca .\n160. Transmission of electronic highway cargo and conveyance reports must be received and processed by the CBSA at least one hour before reaching the FPOA. Electronic highway cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted, or cancelled by the carrier. For additional information please refer to Memorandum D3-4-2 : Highway Pre-arrival and Reporting Requirements .\n161. Highway carriers using EDI to submit reporting information to the CBSA must transmit two interrelated reports:\n- the Highway Cargo Report A8A,\n- the Highway Conveyance Report A9\nCargo report (pre-arrival)\n162. The EDI highway cargo report A8A provides details for each shipment on the conveyance, and consists of information similar to the hard copy Form A8A: Cargo Control Document , with the addition of CSA specific elements such as the BN of the authorized CSA importer. A complete list of data elements required to be transmitted to the CBSA as part of the EDI cargo report can be found chapter 18 of the ECCRD, CSA Participant Requirements Document (PRD) for Carriers message maps.\nConveyance report (pre-arrival)\n163. The conveyance report not only provides details about the conveyance itself but is also used to list all related cargo. Refer to Appendix E: Link between the cargo report and the highway conveyance report for a table demonstrating how the A8A Cargo Reports link to the A9 Highway Conveyance Report .\n164. In the EDI environment, at least one cargo report number must be listed on the related conveyance report. A maximum of 2000 cargo report numbers can be listed on a single conveyance report. If even one cargo report related to the conveyance report contains a discrepancy, the entire conveyance report will be rejected.\nBorder report\n165. When the corresponding cargo and conveyance reports have been transmitted using EDI and accepted by the CBSA, it is mandatory that the driver provide the following information in bar code format at the PIL when the conveyance arrives at the border:\nReporting requirements:\n- Service option 00976\n- Conveyance report number including the carrier code\n- Driver registration card when CSA eligible goods are being reported\n166. The conveyance report number is to be the same as the conveyance number used to identify the EDI conveyance report with the carrier code as the first four characters.\nMixed loads (less than truckload)\n167. An authorized EDI CSA carrier may report all goods aboard a conveyance electronically. Non-CSA goods that are not released at the FPOA may proceed to a licensed special operating (SO) warehouse or another sufferance warehouse pending release. The carrier is not required to have CSA goods aboard the conveyance to benefit from the inland movement to the SO warehouse.\n168. Where a conveyance arrives at the PIL and contains a shipment for which a PARS report is in an invalid status (commonly referred to as \"failed PARS\"), that shipment may, at the carrier's request, be allowed to proceed to the carrier's SO warehouse. Although no further documentation is required, the CBSA must make a manual port code change at the frontier for the conveyance to proceed.\n169. Non-CSA goods not released at the FPOA must be electronically arrived at the SO warehouse. Upon receipt of an RNS message, the goods may be delivered. Should a shipment be referred for examination, the goods must be backhauled to the highway sufferance warehouse or other designated facility. Goods that are authorized for delivery at the frontier CBSA office may be delivered en route to the CSA carrier's SO warehouse.\nUse of a secondary carrier\n170. When primary CSA carriers use a secondary carrier to transport goods on their behalf, the carrier code of the secondary carrier is also required in bar code format. All other rules pertaining to secondary carriers apply. For additional information regarding secondary carriers, refer to paragraph 97.\nFor an overview of EDI scenarios, refer to Appendix A: Scenarios .\nTracking shipments\n171. Carriers who have RNS or eManifest notice capability may trace their shipments transported into Canada, by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS or eManifest message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authorized for delivery message for each shipment reported under CSA clearance.\n172. The number used as a shipment identifier is to be unique for three years, plus the current year, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below:\nReporting requirements:\n- CCN including CSA carrier code\n- CSA importer BN bar code\n- Driver registration card\n173. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Given that a transaction number is not captured, the RNS message is not transmitted to CADEX participants.\nFacilitated clearance at PIL\nMeans of presenting bar codes\n174. It is mandatory to submit the bar code information on a CSA lead sheet. The CSA lead sheet must be approved by a CBSA officer before CSA approval.\nExamination of freight\n175. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Carriers may be required to backhaul cargo to a central examination facility.\nPassage history\n176. The CSA clearance process is based on pre-approval of the importer, carrier and driver. The status of each of these participants is captured in CBSA's system for validation. When a carrier arrives at the border and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all three participants are authorized, the goods are authorized for delivery .\n177. Given that real-time automated support is required to validate the status of the importer, carrier and driver before goods are authorized for delivery, and to capture passage history, CSA clearance is not available at CBSA NTOs or inland.\nElectronic transmission: Air and marine\n178. CSA-authorized carriers in air and marine modes may use the RNS arrival message both to affect CSA clearance and to \"arrive\" the shipment electronically. In air mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA once the plane is \"wheels up.\" In marine mode, the transmission of cargo and conveyance reports must be received and processed by the CBSA a minimum of 24 hours before reaching the first point of arrival. Cargo and conveyance reports may be presented up to 30 days before arrival. However, if the cargo is not used after 30 days, the cargo data must either be resubmitted or cancelled by the carrier.\n179. The RNS arrival message includes:\n- CSA importer BN\n- CCN (including a CSA carrier code)\n- Release office; and\n- Warehouse office\n180. Periodically, these requests for CSA clearance will be subject to a random documentation review whereby the carrier will be required to provide a copy of the commercial documentation (bill of lading/manifest) to affect clearance. Otherwise, an authority to deliver message will be returned. For example, once an aircraft is \"wheels up,\" the carrier transmits the CSA arrival message. The system processes the request and returns a reject, refer or \" authority to deliver \" message to the participant.\n181. As a transaction number is not transmitted with the request, CADEX participants will not receive electronic notification of goods authorized for delivery. For additional information about the CSA RNS arrival message, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD. The CSA PRD for Carriers is available by contacting the CBSA's TCCU at 1-888-957-7224 .\n182. Details of the EDI 931 arrival message can be found in section 2.8 of the CSA PRD for Carriers, a chapter of the ECCRD.\nElectronic transmission: Rail\n183. Where a rail carrier transports goods reported under CSA clearance into Canada, the goods may be reported using the CSA non-highway paper option. Alternatively, rail carriers may report the goods for automated authority to deliver for CSA clearance by transmitting electronically via eManifest as described in Memorandum D3-6-6: Rail – Pre-arrival and Reporting Requirements . For information about the CSA EDI requirements and message maps, refer to the CSA PRD for Carriers, chapter 18 of the ECCRD including Appendix C: Bar code specifications for EDI carriers, EDI Message Maps and Code Tables. Transmission of the cargo information for CSA goods is the same as for non-CSA goods with the exception of the following two record formats: the addition of code M5 as a qualifier specific to CSA goods that are imported by a CSA-authorized importer; and the addition of the CSA importer's BN where CSA goods are reported 184. Where rail shipments of CSA goods have arrived, the transmitted RNS message is linked to the CCN or TDN of the CSA shipment and will read authority to deliver , when the goods are not referred for examination. Tracking shipments 185. Carriers having RNS capability may trace their shipments transported into Canada, through RNS by providing a CCN, which is also referred to as a TDN, as a shipment identifier. Where provided, the shipment identifier must be in bar code format. A separate bar code number is required for each shipment for which the carrier requires an RNS message. When CSA carriers present a bar code shipment identifier at the time of report, they will receive an authority to deliver message for each shipment reported under CSA clearance. 186. The number used as a shipment identifier is to be unique for three years, and consist of no more than 25 characters with the first four characters being the carrier code of the authorized CSA carrier. Given that the carrier code of the CSA carrier is included as the first four characters of the bar code of the CCN/TDN, a separate carrier bar code is not required. To receive the RNS message authority to deliver for individual shipments, the following must be provided in the format noted below: Reporting requirements: CCN/TDN including CSA carrier code CSA importer BN bar code 187. Where shipments for more than one CSA importer are reported under CSA clearance, the presentation of CCN/TDN identification numbers should be grouped by CSA importer numbers. Facilitated clearance at PIL Examination of freight 188. Examination may occur at the border, or inland at the carrier's sufferance warehouse in the case of mixed loads. In all cases, the CBSA determines when an examination is necessary and where it will be conducted. Passage history 189. The CSA clearance process in non-highway modes is based on pre-approval of the importer and carrier. The status of each of these participants is captured in CBSA's system for validation. When a CSA carrier arrives and reports goods for authority to deliver , the CSA clearance process requires the status of each participant to be validated. Upon validation that all participants are authorized, the goods are authorized for delivery . 190. Given that real-time automated support is required to validate the status of the importer and carrier before goods are authorized to deliver , and to capture passage history, CSA clearance is not available at CBSA NTOs. Combined electronic and paper reporting 191. Carriers may, on occasion, be required to report goods via both paper and electronically. This situation occurs most frequently in highway mode. Highway 192. The driver must present a paper manifest to the CBSA to report cargo in the event that the cargo is not electronically linked to a conveyance. 193. For all paper processes, the driver will make the initial declaration at the PIL, then report inside to the CBSA office and present the lead sheet and the paper release requests. The CBSA will first process the conveyance bar code, then the paper release requests (for example, E29B, OIC, Value Included Entries, and ETA). 194. This manner of reporting must be at the primary office, not at the PIL booth. 195. A mix of non-CSA shipments reported electronically may use the process above in addition to presenting paper lead sheets for CSA. It is at the officer's discretion to process both the electronic shipments and the paper report of CSA shipments at the PIL. Should the BSO determine that the processing of both types of clearances at the PIL would take too long; the driver will be referred to the front counter at the frontier office. Systems outages CBSA unplanned outage 196. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification. Section 4: Transportation of goods 197. To transport goods into Canada that are reported to the CBSA under CSA clearance, the carrier must hold an authorization issued by the CBSA. Details on how to apply for authorization as a CSA carrier are provided in Section 1: CSA authorization of this memorandum. 198. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document (CAD) submission process is then used to account for and assess duties and taxes on these goods. Conditions for authorization to deliver 199. The following conditions must be met for authority to deliver: the driver in the conveyance transporting the goods into Canada is registered to CDRP, or, in the case of a FAST driver, all persons in the vehicle must be registered when using a FAST lane; the carrier transporting the goods into Canada is an authorized CSA carrier; the importer of the goods is an authorized CSA importer; the goods are reported to the CBSA under section 12 of the Act; the goods are eligible for CSA clearance; and the goods must be destined for delivery to a valid CSA consignee, approved by the CSA importer. 200. Where a condition for CSA clearance cannot be met, for example, the importer, carrier or driver is not authorized, or the goods are not eligible, the goods must be reported and released using an existing alternate option such as RMD or the PARS. Authority to deliver 201. The legislative keystone of the CSA program is subsection 32(2)(b) of the Act, which allows for the release of goods before accounting, when those goods have been authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. 202. The influence of subsections 32(2)(b) and 2(1) of the Act is that the CSA importer is not required to provide accounting or interim accounting for the release of imported goods authorized for delivery. Instead, goods are reported by the carrier using minimal requirements, and release is affected by the receipt of the goods at the place of business of the importer, owner or consignee. 203. Under the CSA program, given that the release of goods does not occur until those goods are received, the carrier is notified at the time of report that the goods are authorized for delivery to the importer, owner or consignee. Subsection 19(1.1) of the Act provides authority for the carrier to deliver goods or cause them to be delivered before release, provided that the goods are authorized for delivery to a place of business of the importer, owner or consignee. 204. The status of a shipment authorized for delivery is like an in-bond movement and the carrier who reports goods, which have not been released, is liable for the payment of duties and taxes. In accordance with subsection 20(2.1) of the Act, the carrier's liability for duties is not removed unless the goods authorized for delivery are: destroyed while being transported received in a CBSA office, bonded warehouse or duty free shop designated as ships' stores by regulations made under paragraph 99(g) of the Customs Tariff, received on board a conveyance of a class prescribed under that paragraph for use on the conveyance in accordance with regulations made under that paragraph exported; or received (released) at the place of business of the importer, owner or consignee 205. In accordance with section 28(1) of the Act, the liability of the CSA carrier for duties on goods transported into Canada under CSA clearance for authority to deliver is not removed by entering the goods into a sufferance warehouse. However, liability for duties and taxes transfers to the sufferance warehouse operator on receipt of the goods: where goods transported by the CSA carrier are not reported under CSA clearance; or where the CSA importer refuses delivery of CSA goods, the carrier may remanifest the goods to qualify under section 20(2) (for example, non-CSA) 206. Information about sufferance warehouses is provided in Memorandum D4-1-4 : Customs Sufferance Warehouses . 207. Further clarification on goods not delivered can be obtained under paragraph 222 of this memorandum. Proof of delivery 208. Given that the receipt of goods authorized for delivery represents the release of those goods, the liability for duties and taxes transfers to the importer when the goods are delivered. The reporting CSA carrier, therefore, is required to obtain and keep proof of delivery to the place of business of the importer, owner or consignee for each shipment for which the carrier has prepared a separate waybill or pro-bill. This requirement applies, regardless of the use of secondary carriers to transport goods internationally or domestically within Canada. Reporting CSA carriers need to ensure that they have a process in place, with applicable audit trails, to prove ultimate delivery. 209. Among the requirements for the carrier reporting goods authorized for delivery is the requirement to keep records relating to proof of delivery to the importer, owner or consignee. The following examples may provide proof of delivery, and can be in hard copy or electronic format: a signed delivery receipt for goods delivered, including an electronic signature; the carrier's receipt of payment for the transportation and delivery of the goods; or third party payments provided there is an audit trail for each specific shipment, showing that the goods were delivered and their transportation paid. 210. In addition to proof of delivery, the carrier who transports goods into Canada is required to keep all records relating to the transportation of the goods, such as bills, accounts and statements, and the description of the goods. The format of the records may be electronic, but must relate back to source documents and be provided, when requested by a CBSA officer, in an accessible and readable copy. 211. The records of a carrier who transports goods into Canada, including goods authorized for delivery, must be kept for three years, plus the current year, beginning on January 1 of the year following the calendar year in which the goods were transported into Canada. For example, if goods are transported into Canada in 2011, then the carrier is to keep the related records until December 31, 2014. For additional information on CSA record-keeping requirements, refer to paragraph 7(2) of the Transportation of Goods Regulations. 212. Carriers may be subject to administrative monetary penalties for failure to retain and/or provide records related to CSA and non-CSA goods. 213. Once commercial goods reported for authority to deliver are delivered to the place of business of the importer, owner or consignee, the CSA-approved importer is required to keep records that relate to the receipt of those goods. Sealing requirements 214. Companies who are sole participants in CBSA's CSA program are not required to seal cargo prior to their arrival at FPOA. However, as indicated in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods , conveyances and containers that have been authorized to move inland to a sufferance warehouse must be sealed in the following circumstances: Carriers who must meet sealing requirements as participants of the CBSA's PIP program Note: Members of the PIP program have agreed to use high security ISO 17712 seals in their international supply chains. The responsibility for the use of high security seals rests with the PIP approved importer and the PIP approved carrier. More specific information on PIP can be found in Memorandum D23-1-1 : Partners in Protection Program Cargo that is prohibited, controlled or regulated by any Act of Parliament In-transit movements to point of final export Movement of conveyances and containers from the FPOA to a CBSA examination location 215. Bonded carriers and freight forwarders will be allowed to move unsealed cargo between inland sufferance warehouses. 216. This does not negate the industry's obligation to fulfill any legislative or regulatory program requirements of other government departments that pertain to the sealing of conveyances and containers. 217. The CBSA reserves the right to seal any conveyance, container, or compartment at any time. The seal must remain intact until it is removed or authorized for removal by a CBSA officer. 218. It is important to remember that if the carrier is both CSA and PIP approved, the PIP sealing requirements supersede the CSA requirement. Breaking bulk 219. The carrier's terminal may be used for break-bulk (only when a CBSA seal has not been affixed), to allow direct delivery of CSA shipments, as well as released shipments in situations where other goods aboard the conveyance require reporting to the highway sufferance warehouse for CBSA purposes. The goods transported by the authorized carrier do not have to be eligible for CSA clearance. Trade chain partner lists 220. Carriers who apply to and hold authorization under the CSA program are required to maintain and provide, upon request, profile information on specific TCPs to the CBSA for verification purposes, namely: Terminals and warehouses in the United States and Canada that are owned or operated by the carrier and are used for the transfer of international freight; and Owner-operators, under written contract to provide their equipment exclusively to the CSA carrier, who transport CSA shipments into Canada for the CSA carrier 221. Where the CSA carrier fails to keep or provide the CBSA with a list of terminals, warehouses that they own or operate, and authorized owner-operators, a penalty may be assessed. Goods not delivered 222. When goods authorized for delivery or taken in bond are not delivered to the place of business of the importer, owner or consignee within 40 days of the date of report, the CSA carrier is required to provide the CBSA with a report of the goods not delivered. To establish the 40-day time period, the date of report refers to the first date that the goods are reported to the CBSA. For example, the date of report for CSA clearance is the date that the carrier is notified by the CBSA of the authority to deliver. 223. Goods authorized for delivery or taken in bond but not delivered within 40 days must be reported to the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca as soon as the 40 days has elapsed. Failure to provide the CBSA with the report of goods not delivered may result in a penalty. For an example of the information required for the goods not delivered within 40 days, refer to Appendix F: 40-day report . 224. A carrier who reports goods under CSA clearance for authority to deliver is required to keep records relating to goods delivered and goods not delivered to the place of business of the importer, owner or consignee. These record-keeping requirements are, therefore, relevant to information about goods not delivered within 40 days. In addition, carriers need to ensure that their internal systems will identify all goods not delivered within 40 days of the initial report. Goods refused by importer 225. In those instances where the CSA importer refuses delivery of a shipment, the condition for CSA release at the time of receipt at the place of business of the importer, owner or consignee is not met. It is the CSA carrier's responsibility to maintain audit trails, including refused shipments. The CSA carrier maintains liability until the goods are lawfully disposed of, in accordance with section 20(2.1) of the Act. 226. Additional information on the delivery of goods not released can be found in Memorandum D3-1-1 : Policy Respecting the Importation and Transportation of Goods . Registered CDRP or FAST drivers 227. Information about the CDRP and the FAST Commercial Driver Program can be found on the CBSA website. 228. In the case of CDRP, while an authorized driver does not have to operate the vehicle at the time of report, an authorized driver must be in the vehicle and it is his or her registration number that will be captured in CBSA's system to complete passage history information. 229. Any non-registered drivers or passengers onboard will be subject to normal admissibility questioning. This may result in delays and affect the expedited processing time you would usually expect with CSA clearance. The CBSA strongly discourages non-registered individuals from accompanying a registered driver, as this will increase the likelihood of the CSA shipment being referred for examination, thereby slowing down the processing time. 230. In order to use the FAST lane, all occupants in the vehicle must have a valid CDRP or FAST driver registration card. Lost or stolen CDRP or FAST cards 231. Where the driver has forgotten his or her card, the BSO may verify the driver's status in the CBSA's systems. However, the driver will be delayed until the status of his or her authorization is verified. Drivers must report any lost or stolen cards to the CBSA. 232. CDRP and FAST drivers must notify the CBSA immediately if their CDRP or FAST registration card has been lost or stolen by calling 1-800-842-7647. Non-registered driver 233. CSA highway carriers requesting CSA clearance for CSA-eligible goods are required to use a registered CDRP or FAST driver. 234. Situations may arise where a CSA-approved carrier transports CSA-eligible goods across the border, using a driver that is not authorized under the CDRP or FAST programs. CSA clearance should not be used if not all the conditions are met. If one of the requirements is not met, the BSO will advise the driver that the current means of report and release such as eManifest, PARS, RMD, etc. must be completed and will be referred to Primary. The goods will not be permitted to move past FPOA until these requirements have been met. Empty conveyances 235. Authorized CSA carriers are exempt from transmitting pre-arrival empty conveyance data provided that they produce the following documentation to the PIL BSO in Highway mode: A valid FAST or CDRP card for the driver of the commercial vehicle; and A CSA carrier code in bar coded format 236. Since CSA carriers do not require pre-arrival data for empty conveyances; the CBSA will not require a transmission of such in cases where Instruments of International Trade (IIT) is the only cargo on board. To report the IIT on board the conveyance the driver must provide: A verbal declaration stating that an IIT is on board; and A bill of lading that confirms the IIT (upon request) 237. Carriers that are authorized for the PIP program or the CSA and PIP programs may use the FAST lane when a CDRP or FAST driver is hauling an empty conveyance. Should any passengers be on board, they must also be CDRP or FAST approved. For additional information regarding empty conveyances and IIT's please refer to Memorandum D3-1-5: International Commercial Transportation . Section 5: Compliance Obligations 238. CSA participation requires ongoing communication and updates of data between the approved carrier and the assigned CBSA officer. Using the parameters agreed upon by the client and the CBSA officer during Part 2 of the CSA application process, updates of these lists, or nil reports will be supplied to the assigned CBSA officer in the applicable format. The CSA carrier is required to inform the CBSA officer of changes to information provided in the application 30 days before they occur. Refer to Appendix D: Changes to the Part 2 application information for a table of exceptions to the 30-day time frame. The CBSA officer may request that the CSA carrier provide the CBSA officer with an updated version of the Part 2 CSA Carrier Application (listings, flag and screen prints). Should the carrier fail to inform the CBSA officer of any of these changes or fail to provide the information requested by the CBSA officer an action plan may be initiated, the carrier may receive a penalty, or the carrier may be suspended or removed from the program. 239. Approved carriers are required to submit information as described in the section called \"Goods Not Delivered\" of this document, for any shipment not delivered within 40 days of receiving authority to deliver or being in bond. The assigned CBSA officer should be notified in writing immediately. This obligation applies whether the CSA program or any other reporting process was used. Penalties 240. Carriers who do not comply with the requirements of the CSA program may be subject to penalties under the Administrative Monetary Penalty System (AMPS). CSA carriers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Post-incident analysis ( PIA ) 241. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 242. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting); and ensure the implementation of corrective measures to prevent future incidents 243. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 244. At the discretion of the CBSA, membership and related benefits, such as access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. 245. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident; and/or suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 246. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 247. An action plan constitutes a mutual agreement between the carrier and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action Plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as providing follow-up and support until such situations are corrected. 248. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) (cancellation/removal from the program) of the AIGPDR. 249. The carrier will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the carrier feel they require additional time within which to address or correct the issue(s) they may submit a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis. 250. Should a carrier feel that an action plan is not warranted, they should contact the issuing officer. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Revalidation 251. For a participant to maintain good standing in the CSA carrier program, the participant will be validated regularly. This process will validate that the CSA-approved carrier is fulfilling all CSA obligations (refer to paragraph 238 for detailed information regarding obligations) and determine if an action plan is required. 252. The purpose of the re-validation process is to: conduct a risk assessment verify that all CSA obligations continue to be met examine systems and audit trail capabilities administer an action plan if warranted evaluate any existing action plans if warranted apply any AMPS if non-compliance is identified ensure that the approved CSA client is knowledgeable about the operational requirements of the program ensure that continued participation or removal from the program can be determined ensure that the client remains low risk", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix A: Scenarios", + "part": "", + "division": "", + "heading": "", + "text": "Clearance method: CSA clearance\n- Driver is to be registered\n- At PIL: Cargo automatically arrived Goods authorized for delivery or referred for examination\n- Inland: Goods authorized to deliver may be delivered to place of business of the importer, owner or consignee\nClearance method: PARS in good standing with CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released or authorized to deliver status may be delivered\nClearance method: PARS in good standing with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered\n- At PIL: Goods in recommend release status are adjusted to released status Conveyance is authorized to move\n- Inland: Carrier arrives the goods at an SO or Sufferance Warehouse Goods in released status may be delivered\nClearance method: Failed PARS, INPARS or in bond with CSA goods on the conveyance (cargo report from frontier to an inland office)\n- Driver is to be registered\n- At PIL: Goods in recommend release status are not automatically arrived or adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release\nClearance method: Failed PARS, INPARS or in bond with no CSA goods on the conveyance (cargo report to and from a frontier office)\n- Driver is not required to be registered to proceed to an SO warehouse\n- At PIL: Goods are not adjusted to released status Conveyance with no frontier examination message attached is authorized to move Destination port will require change from frontier to inland\n- Inland: Conveyance may move to SO (or sufferance warehouse) Carrier may arrive the goods at SO Goods in released status may be delivered Goods not in released status remain at SO pending CBSA release", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix B: Bar code specifications for non-EDI highway carriers", + "part": "", + "division": "", + "heading": "", + "text": "The following instructions and guidelines are for highway carriers who do not use Electronic Data Interchange (EDI) to meet the CBSA's clearance requirements. If you are a carrier that uses EDI to meet the CBSA's clearance requirements, please refer to Appendix C: Bar code specifications for EDI carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for CSA clearance\nIn order to clear CSA eligible goods using the CSA clearance process, the approved CSA carrier must provide the following three mandatory bar code data elements when the goods arrive:\n- CSA-approved carrier's carrier code\n- CSA-approved importer's business number\n- The registered driver's CDRP or FAST photo-identification card provided by the CBSA\nIn addition to the three mandatory data elements outlined above, if a CSA-approved carrier has sub-contracted the transportation of CSA eligible goods to another CSA-approved carrier, the carrier code, in the bar code format of the secondary carrier, must also be provided when the goods arrive.\nOptional data elements for CSA clearance\nIn addition to the mandatory data elements for CSA clearance, the following bar code data elements may be provided when the goods arrive:\n- CSA service option number\n- Transportation document number\nMandatory data element definitions and use\nCSA-approved carrier's carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. If a carrier chooses to use the optional Transport document number (TDN), a separate carrier code bar code is not needed because the TDN includes the CSA-approved carrier's carrier code.)\n9999\nCSA-approved importer's business number: This is a 15-character number issued by the Canada Revenue Agency to an importer. The 15-character number comprises nine numeric characters, the letters RM, and four numeric characters. There are no spaces between the characters (for example, 123456789RM0001). This number is used to identify a specific importer as a CSA-approved participant. This is a mandatory data element for CSA clearance. (N.B. Carriers should contact their CSA-approved importer clients or the logistics company working on behalf of the importer to obtain importer bar codes or obtain the importer's business number so that the carrier can produce the bar codes.)\n123006789RM0001\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport CSA-eligible goods on their behalf using a letter of authority.\n9988\nOptional data element definitions and use\nCSA service option: This is the five-digit code used by the CBSA to identify the service option being used to clear shipments. With most service options (for example, PARS), the border services officer keys in the service option code upon the arrival of goods. This will continue with the CSA clearance process. However, if a carrier chooses to prepare and present the service option in bar code format for CSA clearance, it may facilitate the clearance of goods. This is an optional data element.\nFor non-EDI carriers using CSA clearance in the highway mode, the CSA service option number is 00497.\n00497\nTransport document number: This is a unique reference number generated by CSA-approved carriers who want to track CSA shipments by distinctly numbering the shipments. This is an option, which is necessary to receive release notification system (RNS) messages for individual shipments. The total number of characters that can be included in the transportation document number is 25 and the first four characters must be the four-character carrier code. No transportation document number can be duplicated for a three-year period. The transportation document number is an optional data element. (N.B. If a CSA-approved carrier chooses to prepare and present a transport document number, a separate carrier code bar code is not required.) 99991234567890 Presentation of the bar code data elements It is the approved CSA carriers' responsibility to present the mandatory bar codes to the CBSA in a valid format when reporting the shipment. The CBSA strongly recommends that carriers produce and use a lead sheet, or control document to present the bar code data elements. Using this lead sheet will make it easier for border services officers to scan the bar code data elements and facilitate the clearance of goods. There is no size specification for the lead sheet. However, the mandatory bar codes being presented must include headings or titles as in the attached samples, and the size specifications of the bar code itself must be followed. The border services officer does not retain the lead sheet. In most cases, it is scanned and returned to the driver. This lead sheet may be laminated. It is recommended that a lead sheet, which is intended for re-use and multiple crossings, be laminated to increase its durability and readability. The optimum presentation format is a lead sheet of document, which contains, in the order described, all the mandatory bar codes, either printed or on labels. If it is not possible for a carrier to use a lead sheet, the data elements may be presented on a shipping document or as a combination of labels in the order described below. Any other method of presenting the bar code data elements must be approved by the CBSA officer before using the CSA clearance process. Regardless of the method used to provide the bar code data elements, the mandatory data elements must be presented, in the following order: CSA-approved carrier's carrier code CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code If a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order: CSA service option number CSA-approved carrier's carrier code (N.B. This is not required if a transport document number is provided, as the transportation document number includes the mandatory CSA approved carrier's carrier code) or transport document number CSA-approved importer's business number If applicable, the CSA-approved secondary carrier's carrier code Please refer to the following examples. Recommended lead sheet: Example 1 CSA lead sheet 00497 CSA service option 9999 CSA-approved carrier's carrier code — include company name 123006789RM0001 CSA-approved Importer's Business Number — include company name 9988 CSA-approved (Secondary) carrier's carrier code — include company name Example 1 outlines all the mandatory and optional bar codes available on a CSA lead sheet except the approved driver registration number, in the correct order, with an example of acceptable headings and descriptions provided next to each bar code, that is: Bar code: 00497; CSA service option Bar code: 9999; CSA-approved carrier's carrier code – include name Bar code: 123006789RM0001; CSA-approved Importer's Business Number – include company name Bar code: 9988; CSA-approved (secondary) carrier's carrier code - include company name These headings or descriptions may appear above or below the bar code, providing that they do not interfere with the bar code spacing specifications, or the human readable format. The driver registration number is printed on the approved driver's CDRP or FAST membership card. Recommended lead sheet: Example 2 CSA lead sheet Approved carrier code — company name 9999 Approved importer number — company name Inc. 123006789RM0001 Example 2 is an abbreviated CSA lead sheet, containing only two of the mandatory data elements, and the acceptable headings for the document and bar codes, that is: Bar code 9999; Approved carrier code – company name Bar code 123006789RM0001; Approved importer number – company name Inc. The third mandatory data element, the driver registration number, is printed on the approved driver's CSA or FAST membership card. Testing of bar codes Sample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the CSA clearance process. It is the responsibility of all CSA participants to submit sample bar codes for each of the data elements, using the proposed method of presentation, whenever possible (for example, lead sheet, laminated lead sheet, shipping document, labels) to the CBSA for testing and approval. Reprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed significantly. To obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer. Bar code instructions Bar code symbologies Either of the following bar code symbologies may be selected: Standard Code 3 of 9, as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2. Code 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128. Note: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced. Width of narrow bar The minimum width of a narrow bar must be 0.023 cm (0.009 inches). The maximum width of a narrow bar is dependent on the bar code symbology selected, as follows: Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches) Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches) Code 128 = 0.04 cm (0.016 inches) Code 128 (double density) = 0.06 cm (0.024 inches) Width of wide bar For Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required. For Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of Narrow Bar. Length of quiet zones Both the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width, or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code. Bar code symbol height The bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height. Bar code symbol length The bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high. Human readable format Human readable print numbers must always be below the bar code. The height of the human readable print must be at least 0.25 cm (0.0984 inches). The human readable number must begin on the left side of the bar code directly below the point where the bar code starts. The spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches). The related carrier, importer and secondary carrier names must be printed for all bar codes being tested. The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code. Print contrast ratio The print contrast ratio (PCR) is the ratio of the difference of reflectivity between the bars and spaces, as follows: PCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces Where reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent. Readability The average first read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original. Lifetime The bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate. Print type The bar code symbol may be printed with either carbon or non-carbon ink. Label size If labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix C: Bar code specifications for EDI highway carriers", + "part": "", + "division": "", + "heading": "", + "text": "The following instructions and guidelines are for highway carriers who transmit electronically to meet the CBSA's clearance requirements. CSA Carriers utilizing Service Options 00976 and 00984 of the eManifest Message Maps should contact the TCCU to obtain additional information regarding Bar Code specifications. If you are a carrier that does not transmit electronically to meet the CBSA's clearance requirements, please refer to Appendix B: Bar code specifications for non-EDI highway carriers .\nCustoms Self-Assessment (CSA) clearance\nThe Customs Self-Assessment (CSA) clearance process is available to CSA-approved importers, CSA-approved carriers and drivers registered with the Commercial Driver Registration Program (CDRP) or the Free and Secure Trade (FAST) Commercial Driver Program.\nMandatory data elements for electronic transmission and clearance\nIn order to report EDI cargo, the following two mandatory bar code data elements must be provided on a lead sheet when the goods arrive:\n- Service option\n- Conveyance number\nShould there be CSA cargo on board, the registered driver's photo-identification electronic device (CDRP or FAST card), provided by the CBSA, must also be presented at the time of report.\nIn addition to the two mandatory data elements outlined above, if an EDI carrier has sub-contracted the transportation, the other carrier must be a CSA-approved carrier and must present his or her carrier code in bar code format as the secondary carrier.\nOptional data elements for electronic transmission and clearance\nIn addition to the mandatory data elements for EDI clearance, the following bar code data elements may be provided upon arrival of the goods:\nEDI highway service option: This is the five-digit code used by the CBSA to identify the service option being used to report shipments.\n00547\nConveyance report number: This is a unique reference-tracking number, which links either one (1) shipment (full truckload), or all the multiple shipments (less than truckload - LTL), on board one or multiple trailers per entry to Canada. It must begin with the four-digit carrier code of the primary CSA EDI-approved carrier. This number cannot be longer than 25 characters and cannot be duplicated for a three-year period. The CBSA will capture the conveyance number at the border. This number will be linked to all the shipments on board that conveyance in the CBSA's system.\n99995678910111213\nSecondary carrier code: This is the unique four-character bond number issued by the CBSA to a carrier. The four-character carrier code may contain both alpha and numeric characters (for example, 9999 or 99AA). It is used to identify a specific carrier as a CSA-approved participant. The CSA secondary carriers may already have a method for their drivers to report their carrier code. This is a mandatory data element when primary CSA-approved carriers hire another CSA-approved carrier to transport any type of cargo reported by EDI on their behalf using a letter of authority.\n9988\nPresentation of the bar code data elements\nA lead sheet must be used by the EDI carrier to present the bar code data elements. Border services officers will scan the bar codes at the first point of arrival to Canada.\nThe mandatory data elements must be presented, in the following order:\n- EDI highway service option number\n- Approved conveyance number\n- If applicable, the registered driver identification\n- If applicable, the CSA-approved secondary carrier's carrier code\nIf a carrier chooses to provide any or all of the optional data elements, in addition to the mandatory data elements, the information must be presented in the following order:\nOwner-operator's carrier code (must be last bar code presented on the lead sheet)\nRecommended EDI lead sheet\nA flag , such as a separate color sheet for the driver as a reminder to have the CDRP or FAST card ready for presentation when reporting to the CBSA is also recommended.\nEDI lead sheet EDI highway service option 00547 CBSA-approved conveyance number 99995678910111213 Carrier name If applicable: 9988 or 7999 Carrier name CSA-approved (secondary) carrier's or Carrier code\nYour assigned CBSA officer must review and authorize the format of the EDI lead sheet and consist lists before they are used.\nCarrier outages\nDuring carrier outages, some of the cargos or conveyances may not have been sent to the CBSA.\nThe carrier will have the option of either presenting a consist sheet or individual paper cargo control documents. Bar codes representing the cargoes must be the same as those that may have been transmitted to the CBSA and must clearly indicate \" Carrier outage \" at the top of the paper manifest.\nCSA, PARS and RMD releases are to appear in order, as shown below, or a separate \"consist sheet\" for CSA shipments may be used. Planned \"in-bond\" cargo is presented on A8A manifests.\nRecommended consist sheet (Multiple pages are to be presented when required)\nA flag , such as a separate color sheet for the driver as a reminder to bring the CDRP or FAST card when reporting to the CBSA is also recommended.\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Bar codes CBSA Service option 9999123456789221 PARS 9999123456789222 PARS 9999123456789224 PARS 9999123456789225 PARS OGD 9999123456789226 123006789RM0001 CSA\nEDI–LTL carrier outage Consist sheet Carrier name: Date: Conveyance number: if applicable, bar code format provided on lead sheet Carrier bar codes Importer bar codes Service option 99991777588877278 123456789RM0001 CSA 9999177758889225 123001119RM000 CSA 99991777588879995 123456789RM0001 CSA\nTesting of bar codes\nSample bar codes must be tested and approved by the CBSA to ensure they meet CBSA readability standards before using the EDI reporting process.\nIt is the responsibility of all EDI participants to submit sample bar codes for each of the data elements using the proposed method of presentation (for example, lead sheet, shipping document, labels) to the CBSA for testing and approval.\n- 99991777588877278\n- 9999177758889225\n- 9999177758889995\n- 123006789RM0001\nReprints of bar codes previously tested and approved by the CBSA do not need to be resubmitted for approval, unless the process or materials used to produce the bar codes have changed.\nFor testing of bar codes, send a sample to the Technical Commercial Client Unit at:\nTechnical Commercial Client Unit Canada Border Services Agency 355 North River Road, 6th Floor, Tower B Ottawa ON K1A 0L8\nFor more information:\nE-mail: tccu-ustcc@cbsa-asfc.gc.ca\nTelephone:\n1-888-957-7224, Option 1 for EDI transactions / Option 2 for Technical Portal Assistance (calls within Canada and the United States)\n613-946-0762 (overseas callers)\nTo obtain CBSA approval, please forward original bar code document samples or bar code labels to your CBSA officer.\nBar code instructions\nBar code symbologies\nEither of the following bar code symbologies may be selected:\nStandard Code 3 of 9 , as defined in the AIM (Automatic Identification Manufactures Inc.) document USS-39 (USD-3). Use of the optional Code 3 of 9 modulo 43 checksum is not acceptable. Code 3 of 9 bar code symbols may be printed with either a 2:1 or 3:1 wide to narrow bar width ratio, subject to meeting the requirements outlined in Part 2.\nCode 128 is defined in AIM document USS-128 (USD-6). A modulo 103 checksum digit is a mandatory part of Code 128.\nNote: For transport document numbers longer than 18 characters, it may not be possible to use Code 3 of 9. The maximum length of 4.5\"/11.43 cm will be strictly enforced.\nWidth of narrow bar\nThe minimum width of a narrow bar must be 0.023 cm (0.009 inches).\nThe maximum width of a narrow bar depends on the bar code symbology selected, as follows:\n- Code 3 of 9 (2:1 ratio) = 0.04 cm (0.016 inches)\n- Code 3 of 9 (3:1 ratio) = 0.03 cm (0.012 inches)\n- Code 128 = 0.04 cm (0.016 inches)\n- Code 128 (double density) = 0.06 cm (0.024 inches)\nWidth of wide bar\nFor Code 3 of 9, a wide bar must be no less than two and no more than three times that of a narrow bar, according to the narrow bar specifications required.\nFor Code 128, there are four different bar widths. These must be one, two, three and four times that of a narrow bar, where the maximum width of the narrow bar is as specified above in Width of narrow bar .\nLength of quiet zones\nBoth the leading and the trailing quiet zones must be a minimum of either 10 times the narrow bar width or 0.3 cm (0.125 inches), whichever is greater. Longer quiet zones will increase the readability of the code.\nBar code symbol height\nThe bar code symbol must be between 0.95 cm (0.375 inches) and 1.60 cm (0.625 inches) in height.\nBar code symbol length\nThe bar code symbol, including the leading and trailing quiet zones, as well as the human readability component, must totally reside within an area no greater than 12.7 cm (5 inches) long by 3.8 cm (1.5 inches) high.\nHuman readable format\nHuman readable print numbers must always be below the bar code.\nThe height of the human readable print must be at least 0.25 cm (0.0984 inches).\nThe human readable number must begin on the left side of the bar code directly below the point where the bar code starts.\nThe spacing between the bar code and the human readable format and any subsequent lines must be at least 0.08 cm (0.03 inches).\nCarriers must print their carrier name. EDI-approved participants may also print the acronym \"EDI\" or \"EDI-LTL\". The printing must meet the requirements of the quiet zones and not interfere with the human readable number or code.\nThe bar code symbol should read only the digits found in the human readable number and should not read the dash or space.\nPrint contrast ratio\nThe print contrast ratio (PCR) is the difference of reflectivity between the bars and spaces, as follows:\nPCR = Reflectance of Spaces - Reflectance of Bars Reflectance of Spaces\nWhere reflectance is defined as a percentage figure, the print contrast ratio must be a minimum of 55 percent, with an optimum value of 75 percent.\nReadability\nThe average first-read rate for bar code symbols produced must be 95 percent (that is, only five in 100 will require more than one scan). All bar codes produced through carbons must meet the same readability rate as the original.\nLifetime\nThe bar code symbol must be readable for a minimum of eight months with a 95 percent first-read rate.\nPrint type\nThe bar code symbol may be printed with either carbon or non-carbon ink.\nLabels\nIf labels are used, the label must be a self-adhesive, permanent label and must be smudge-proof.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix D: Changes to the Part 2 application information", + "part": "", + "division": "", + "heading": "", + "text": "Type of change Time frame for notification Change in a current business flow 30 days before Change in carrier code 30 days before Change in audit trails 30 days before Change in service providers 30 days before Change in types of service provided 30 days before Change of address 30 days before Change of contact name, telephone, etc. 30 days before Changes in BN or RM 30 days before New business flows 30 days before Withdrawal from CSA program 30 days before Bankruptcy or receivership as soon as change is public Change of name as soon as change is public Change of ownership as soon as change is public Corporate re-organization as soon as change is public Mergers and acquisitions as soon as change is public New division as soon as change is public Sale of facilities, divisions or part of the business as soon as change is public Trade chain partners, non-EDI clients monthly or quarterly, as agreed upon with CBSA officer Trade chain partners, EDI clients before use of owner operator or terminal/warehouse Errors, systems, problems, non-compliance etc. upon discovery", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix E: Link between the cargo report and the highway conveyance report", + "part": "", + "division": "", + "heading": "", + "text": "Table 1: Highway conveyance report Individual cargo reports (Highway conveyance report) Summarized on conveyance report with the conveyance report number 00984 00976 CCN/TDN CCN/TDN CCN/TDN Conveyance report", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-11", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix F: 40-day report", + "part": "", + "division": "", + "heading": "", + "text": "- Reporting carrier name:\n- Contact name: (of who is providing the report)\n- Phone number: (of who is providing the report)\n- Date of report:\nTable 2: 40 day report Originating date Importer name or business number Cargo control number Unit number Location of goods Shipper/consignee Date goods entered Canada To complete Not required if CSA Trailer or container number in which cargo entered Canada City/Prov/Yard where goods are located To complete", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-12", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "Appendix G: Letter of authorization", + "part": "", + "division": "", + "heading": "", + "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency ( CBSA ) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-2-1-13", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-2-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Canada Border Services Agency Act\n- Customs Act\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Transportation of Goods Regulations\nRelated D memoranda\n- Memorandum D1-7-1: Posting Security for Transacting Bonded Operations\n- Memorandum D3-1-1: Policy Respecting the Importation and Transportation of Goods\n- Memorandum D3-1-5: International Commercial Transportation\n- Memorandum D3-4-2: Highway Pre-Arrival and Reporting Requirements\n- Memorandum D3-6-6: Rail Pre-arrival and Reporting Requirements\n- Memorandum D4-1-4: Customs Sufferance Warehouses\n- Memorandum D17-1-4: Release of Commercial Goods\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-1-1: Partners in Protection Program\n- Memorandum D23-3-1: Customs Self-Assessment Program for Importers\nSuperseded D memorandum\nD23-2-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-2-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-2-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-1", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Plain language summary", + "part": "", + "division": "", + "heading": "", + "text": "Target audience: Importers of commercial goods\nKey content: How to apply to and participate in the Canada Border Services Agency's Customs Self-Assessment Program\nKey words: CARM, accounting, commercial goods, importer, payment, program, revenue\nOn this page Updates made to this D-memo Definitions and acronyms Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance Appendix A: Load specifications for vendors and consignees Appendix B: transition Appendix C: CSA accounting options Appendix D: Letter of authorization References Contact us Related links", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-2", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "On this page", + "part": "", + "division": "", + "heading": "", + "text": "- Updates made to this D-memo\n- Definitions and acronyms\n- Guidelines Section 1: CSA authorization Section 2: Withdrawal, suspension, cancellation and appeals Section 3: CSA clearance Section 4: Accounting Section 5: Revenue reporting Section 6: General process, corrections and adjustments Section 7: Compliance\n- Appendix A: Load specifications for vendors and consignees\n- Appendix B: transition\n- Appendix C: CSA accounting options\n- Appendix D: Letter of authorization\n- References\n- Contact us\n- Related links", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-3", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Updates made to this D-memo", + "part": "", + "division": "", + "heading": "", + "text": "The definition section has been reviewed and updated. Updates to the application section have been included to clarify the process. Updates have been made to the suspension, cancellation, appeals and reapplications sections to ensure consistency across all Trusted Trader D-memos . The summary drawback section has been removed with the updates made to CARM.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-4", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Definitions and acronyms", + "part": "", + "division": "", + "heading": "", + "text": "Account Security The pre-authorized amount of money or bond posted in accordance with Memorandum D1-7-1, Posting Security for Transacting Bonded Operations to secure the duties and taxes debt on imported goods. Account Security Number The account security number ( ASEC ) is a 5-digit number assigned by the CBSA to an importer or licensed customs broker who has posted security with the CBSA number. Accounting Trigger A process initiated from within the CSA importer's business systems that notifies them that there are imported goods for which customs accounting is required. The accounting trigger replaces the notification process that occurs when goods are released by the CBSA. ACROSS Accelerated Commercial Release Operations Support System Act Customs Act Authorized Officer A person holding legal signing authority for the company that is applying for authorization under the CSA program. AIGPDR Accounting for Importer Goods and Payment of Duties Regulations Administrative Monetary Penalty System ( AMPS ) A system whereby the CBSA issues monetary penalties to commercial clients for violating the Canada Border Services Agency's (CBSA) trade and border legislation. The purpose of AMPS is to provide the CBSA with a means to deter non-compliance by its clients and create a level playing field for all Canadian businesses. Authorized to Deliver The status of a CSA shipment that allows the carrier to deliver the goods directly to the place of business of the importer, owner, or consignee where the importer and carrier are authorized. In highway mode, the driver is registered under Commercial Driver Registration Program ( CDRP ) or FAST . The carrier is liable for duties until the importer, owner or consignee receives the goods. Billing cycle Information regarding the timelines for billing, accounting, and payments for clients and transactions with deferred payment privileges (that is, Release Prior to Payment ( RPP )). Border Services Officer ( BSO ) Formerly, Customs Officers, Immigration Officers, and Food Inspection Officers, BSO is the new term used to designate any and all of these CBSA officers. Business Day Any day during which the customs office is open and accepts delivery or removal of commercial goods. Business Number ( BN 9) A 9-digit numerical Canada Revenue Agency ( CRA ) business registration number used to uniquely identify legal entity information of a business. A BN9 is received when they are incorporated federally, registered or incorporated provincially, or enrolled in federal or provincial programs (for example, GST, HST, or EHT). Business Number ( BN 15) A 15-character alphanumeric identifier assigned by the Canada Revenue Agency to identify a business, made up of the 9-digit business number appended and delineated by a RM followed by a 6-digit alpha-numerical number used to uniquely identify the business's import/export accounts (for example, 123456789RM0001). Formerly used to identify only importers and exporters, the CARM Solution has broadened the use of the RM to be for all CBSA programs. Commercial Accounting Declaration (CAD) Serves as the digital document to account for imported goods into Canada , replacing Canada Customs Coding Form (B3) and Canada Customs – Adjustment Request (B2). Commercial Accounting Declaration for Trusted Traders (TT-Type CAD) This type has been specifically designed for CSA Importers, and is the primary CAD type to be used by CSA importers. CARM Client Portal ( CCP ) Portal that will serve as the primary hub for accounting and revenue management with the CBSA. Online platform that allows TT member to view and transact on their account online. Carrier Code A unique 4-digit identifier issued by the CBSA to identify a specific carrier. Carrier/Transporter A person who, in accordance with the Transportation of Goods Regulation , is authorized to transport goods or to cause goods to be transported. Cargo Control Number ( CCN ) A number assigned to a transport document. It uniquely identifies cargo detailed on a cargo submission. The cargo control number consists of the carrier code followed by a unique reference number assigned by the carrier/representative and cannot contain spaces. The first four characters are the CBSA approved carrier code. Clearance A function performed by the CBSA that provides authorization to move inward or outward from the CBSA's control. Under the CSA program, the clearance process occurs at the first point of arrival and provides the carrier with authorization to deliver the shipment. It is different from the release of the goods that occurs when the goods are delivered. Commercial Driver Registration Program ( CDRP ) A voluntary CBSA program to register commercial truck drivers and allow them to participate in the CSA program. Drivers that meet the qualifications of the program become registered drivers and receive a photo identification card. Commercial Goods Goods imported into Canada for sale or for any commercial, industrial, occupational, institutional or other like use. Control Port A valid CBSA port number selected by the CSA importer for CSA processing. CSA Customs Self-Assessment CSA Clearance Goods that are eligible to enter Canada under a CSA service option, which are imported by an authorized importer and transported into Canada using an authorized carrier. In the case of commercial highway conveyances, the driver is to be registered under the CDRP or FAST . CSA Carrier A carrier that holds a CSA authorization. CSA-Eligible Goods Eligible goods mean commercial goods that have been shipped directly from the United States or Mexico, where those goods do not require, under any Act of Parliament or of the legislature of a province, a permit, license or other similar document to be presented to the CBSA at the time of report. CSA Importer An importer that holds a CSA authorization. CSA Release The date on which goods of the authorized importer are physically received on site, at the place of business of the importer, owner or consignee, regardless of when the goods are actually received into inventory. CUSMA Canada United States Mexico Free Trade Agreement Customs broker summary statement ( CBSS ) Contains all the same information as an SOA but tailored to customs brokers and shows all transactions filed by them during the relevant billing period. CBSSs are delivered on the 25th day of each month via EDI (where applicable) and the CCP . Date of Decision For automated self-adjustments, the decision date is the date on which CARM accepts the transmission of an error-free CAD-subsequent versions that would replace the original CAD declaration. Date of Release The date the goods are received at the place of business of the CSA importer, owner or consignee, regardless of when the goods are actually received into inventory; or the date goods were released by the CBSA. Daily Notice ( DN ) A report for brokers and importers using release prior to payment privilege to import goods into Canada. This report contains accounting transactions for debits, credits and payments per importer. The DN is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI trade chain partners ( TCP s), all information found on the DN can also be accessed in real time via the transaction history on the CCP . Division A branch of a company that is not separately incorporated. Electronic Commerce Client Requirements Document ( ECCRD ) Document that provides comprehensive information about business and system requirements of various electronic transactions for multiple import and export programs. Electronic Data Interchange (EDI) EDI is the method to electronically transmit import or export data and accounting documents to the CBSA. Free and Secure Trade ( FAST ) A commercial clearance initiative designed to ensure safety and security while expediting legitimate trade across the Canada-U.S. border. Financial Institution A financial institution can be; a bank; a credit union; a corporation authorized by an act of Parliament or of the legislature of a province to carry on the business of offering its services as a trustee to the public; or a corporation authorized by an act of Parliament or of the legislature of a province to accept deposits from the public and that carries on the business of lending money on the security of real property or of investing in mortgages or hypothecs on real property. Foreign-trade zones ( FTZ ) Secure areas under U.S. Customs and Border Protection (CBP) supervision that are generally considered outside CBP territory upon activation. Foreign-trade zone sites are subject to the laws and regulations of the United States as well as those of the states and communities in which they are located. The usual formal CBP entry procedures and payments of duties are not required on the foreign merchandise unless and until it enters CBP territory for domestic consumption, at which point the importer generally has the choice of paying duties at the rate of either the original foreign materials or the finished product. Domestic goods moved into the zone for export may be considered exported upon admission to the zone for purposes of excise tax rebates and drawback. GST Goods and Services Tax Harmonized System ( HS ) The Harmonized Commodity Description and coding system of tariff classification for imported goods. HVS High Value Shipment. Commercial goods with a value for duty exceeding CAD$3,300. In-bond movement The inland movement of goods that have not yet obtained Customs release. Only a carrier who has posted security with the CBSA may use the in-bond process. LTL Less than Truckload Low value shipment ( LVS ) Commercial goods with a value for duty of CAD$3,300 or less OGD Other Government Department Owner-operator A person who owns and operates transportation equipment, and has a written contract to provide equipment exclusively to a CSA carrier. Person Includes a partnership, an unincorporated association, a corporation, a cooperative society or a cooperative organization, the successors of a partnership, of an association, of a corporation, of a society or of an organization and the heirs, executors, liquidators of the succession, administrators or other legal representatives of a person. Post-incident analysis ( PIA ) The activities undertaken with a member following a breach of supply chain security. The PIA will investigate the incident, identify any mitigating circumstances, and formulate a strategy for the prevention of future incidents. Release on Minimum Documentation ( RMD ) Allows importers to obtain release of goods by presenting interim documentation. Service option ( SO ) A numeric identification used in ACROSS to identify a specific clearance program. Shipment A shipment for which: a carrier is responsible is one that consists of: a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the carrier and that relates to the carriage of those goods a specified good that is an empty cargo container that is not for sale that is transported by the carrier but that is not listed in a bill of lading, waybill or other similar document a freight forwarder is responsible is one that consists of a specified good or collection of specified goods that is listed in a single bill of lading, waybill or other similar document that is issued by the freight forwarder and that relates to the carriage of those goods Special Import Measures Act ( SIMA ) Governs the assessment of anti-dumping and countervailing duties on imported goods. Statement of account ( SOA ) Summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOA s provide a summarized view, are delivered on the 25th day of each month, and are available on the CCP or via EDI. Sweep A process within the importer’s business systems that will identify unmatched orders/receipts/ invoices to ensure that all goods are accounted for and duty paid in accordance with the Customs Act. Technical Commercial Client Unit ( TCCU ) Unit of the CBSA that provides technical advice and testing to external commercial clients. Trade Chain Partner (TCP) An enterprise that is directly involved in the importation or cross-border movement of goods imported or transported by a CSA importer. TCP names are captured in ACROSS as part of an ongoing risk process and to verify legitimacy of a shipment. TCPs of the importer include United States and Mexico vendors and consignees in Canada that receive direct shipments. Tariff Rate Quota ( TRQ ) A specified quantity that determines the applicable tariff rates of certain goods imported into Canada. Goods classified under a “within access commitment item” are subject to reduced duty rates. United States Goods Goods that are imported from the United States, including US Foreign-Trade Zones ( FTZ ), not having been trans-shipped through the United States from a third country. United States goods may include goods originating in the United States, or goods that have legally entered the commerce of the United States.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-5", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Guidelines", + "part": "", + "division": "", + "heading": "", + "text": "1. The Customs Self-Assessment (CSA) is a Canada Border Services Agency (CBSA) program designed to streamline the import process for authorized low-risk importers who have the systems capability to self-assess and account for imported goods to the CBSA and pay duties and taxes. The CSA program is founded on the pre-approval and authorization of the driver, carrier and importer.\n2. To use Free and Secure Trade ( FAST ) lanes into Canada, carriers and importers must be authorized under the Partners in Protection ( PIP ) program or under both the CSA and PIP programs. The driver must be registered in either the FAST Commercial Driver Program or the Commercial Driver Registration Program ( CDRP ).\n3. The purpose of this memorandum is to provide information and guidelines about CSA accounting. Information about CSA clearance processes is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers .\nGet more information about CBSA's Trusted Trader programs:\n- Free and Secure Trade (FAST)\n- Commercial Driver Registration Program (CDRP)\n- Partners in Protection (PIP)\n4. All legislative references to sections, subsections and paragraphs in this memorandum are from the Customs Act (the Act), unless otherwise stated.\n5. The CSA program is comprised of two components: Accounting, Revenue Reporting, Payment and Adjustment: Importers authorized under the CSA program to use the CSA accounting and payment processes for all commercial goods imported, regardless of the clearance process used to report the goods to the CBSA. Clearance (Transportation and Reporting of Goods): CSA clearance is an optional reporting process available only to members of CSA. To use CSA clearance, the following conditions must be present: the goods must be eligible goods as defined under section 2 of the Accounting for Imported Goods and Payment of Duties Regulations (AIGPDR) the importer of those goods is an authorized CSA importer the carrier that transports those goods is an authorized CSA carrier when reporting the goods, the operator of the conveyance provides in bar code format the CSA carrier's carrier code as assigned by the Agency and the CSA importer's business number in the case of eligible goods transported into Canada by a commercial highway conveyance as defined in section 1 of the Presentation of Persons (2003) Regulations , the driver of the conveyance holds an authorization under those Regulations, either the CDRP or FAST programs 6. The fundamental features of the CSA program include: The risk assessment and authorization of the importer, carrier, and highway driver. The reduction of the number of data elements required to effect clearance of CSA-eligible goods, including the opportunity to consolidate some Commercial Accounting Declaration (CAD) data. The CSA clearance is used to request the \"authority to deliver\" eligible goods directly to the importer, owner or consignee prior to release. The date of release is the date on which the imported goods are received at the place of business of the importer, owner or consignee. The requirement for accounting to the CBSA (the \"accounting trigger\") is identified by the importer through business books and records. Clearance records for goods imported by a CSA importer are not inventoried in the CBSA's systems for acquittal. The extension of the time frame for accounting to the CBSA is increased from five days and timeframe varies according to which CSA accounting option chosen. The replacement of individual drawback claims with a Summary of Drawback Activity (SDA). The assignment of a CBSA officer to the CSA importer. General process requirements 7. The points below are provided as a general overview of the CSA process requirements for a CSA importer: For border processing Identify which goods are eligible for CSA clearance and communicate this to the vendor, shipper or carrier so that they are reported to the CBSA under the correct service option. The importer's BN15 (the 15-digit business number including the RM account) in bar-coded format is required by the CBSA when goods are reported under a CSA service option. Ensure the Trade Chain Partner (TCP) lists of United States (US) and Mexico vendors and Canadian direct delivery consignees are submitted or transmitted to the CBSA by the importer or service provider, and updated as required. For accounting, adjustment and payment Importers require a process to identify the date of release for goods delivered to their own place of business or the place of business of the owner or consignee. CSA importers must have a process in place to ensure that imported goods are accounted to the CBSA (that is, a business systems trigger for CBSA accounting). The extended accounting time frames of the CSA accounting options are offered to provide the importer with the opportunity to identify imported goods and submit accounting by the due date. Accounting to the CBSA remains similar to non-CSA processing, and CAD trade information is transmitted to the CBSA by importers or their agents through XML message format via Electronic Data Interchange (EDI) for declaration submission and adjustment, which will leverage a message queue for transmission for both the original submission of a CAD and subsequent changes to the original CAD. Supporting documentation is not required unless requested by a CBSA officer. The Statement of Account (SOA) summarizes transactions for the billing period, including payments made, interest owing, credits on account, and disbursements issued. SOAs provide a summarized view, are delivered on the 25th day of each month, and are available on the CARM Client Portal (CCP) or via EDI. The daily notice (DN) is a reflection of all transactions posted on a specific date. DNs are delivered daily and only via EDI. For non-EDI TCPs, all information found on the DN can also be accessed in real time via the transaction history on the CCP. Corrections to the information on a CAD can be made by CSA importers, without CBSA intervention, from initial submission of the CAD until 11:59:59PM EST/EDT on payment due date. Corrections are transmitted electronically via EDI, or Web Service (API) or submitted via the CCP. This process provides CSA importers the ability to submit interest-free corrections to the information on a CAD before the payment due date. Self-adjustments to CAD are transmitted electronically via EDI or API, or submitted via the CCP. This process provides CSA importers and the CBSA the ability to request a change to information on a CAD after the payment due date for specified reasons (for example, respond to a CBSA compliance verification, self-identification of a reason to believe that a declaration was incorrect). Privacy statement 8. The information collected under the CSA program application and supporting documents is done in accordance with the authority of section 32 of the Customs Act for the purposes of administering or enforcing the CSA Program. The information will be used to determine the eligibility of an applicant and to conduct compliance reviews (for example, to ensure that members continue to adhere to program requirements) and may be disclosed internally for the purposes of investigation and enforcement activities relating to program applicants and members. The information may also be used for statistical purposes and program evaluation. Disclosure of the information collected under the CSA program application and supporting documents is governed by section 107 of the Customs Act . 9. In addition to the information outlined in the CSA program application and supporting documents, the CBSA may disclose the business name, address, contact information, business number, membership dates, membership status and business identifiers to other programs within the CBSA. 10. Individuals have the right of access and/or can make corrections to their personal information under the Privacy Act . The information collected is described within Info Source under the CSA program detailed in CBSA Information about programs and information holdings . Section 1: CSA authorization Eligibility criteria 11. To participate in the CSA program, the importer must meet the following basic eligibility criteria: if the importer is an individual, the importer ordinarily resides in Canada or the United States (US) or, if the importer is a partnership, the importer has at least one partner who is an individual who ordinarily resides in Canada or the US if the importer is a corporation, the importer has its head office in Canada or the US or operates a branch office in Canada or the US the importer has not contravened program legislation as defined in section 2 of the Canada Border Services Agency Act : c.1) the importer does not have a criminal record c.2) the importer is not a debtor as defined in section 97.21 of the Act the importer is solvent the importer has imported commercial goods into Canada at least once prior to the 90 days before the day on which the application was received the importer gives security in accordance with section 11 of the AIGPDR the importer's books, records and business processes have the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer is able to electronically transmit to the Agency, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD , the information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information 12. The Canadian or American business entity maintains separate books and records in relation to the Canadian or American business operations, and prepares separate financial statements; files Canadian income tax returns; maintains and controls bank accounts in Canada or the US; accounts for the imported goods and is responsible for paying the applicable duties and taxes. CARM Client Portal (CCP) registration 13. TCPs must register in the CCP and enroll in the importer program. Once complete, they can then continue their application to the CSA program. The following section outlines the steps involved in onboarding to the CCP, registering the business, and enrolling into the CSA Importer sub-program . 14. To onboard to the CCP, an applicant's Authorized Officer must complete the following processes: sign in to the portal using either: option A: Sign-in Partner (a financial institution with which you have set up online credentials) option B: GCKey (a unique Government of Canada credential you can create) register or multi factor authentication create your person profile complete the first time setup process by choosing either: option A: Register a business option B: Request access to an employer 15. Following portal onboarding, all TCPs start registration by following the core registration process. They will have the option to create a new CCP business account or to request access to an existing CCP process: TCP signs into the CCP TCP creates user profile TCP completes delegation of authority process TCP provides BN9, RM and/or program ID (if applicable) TCP completes CCP registration by completing 1 of 5 registration scenarios 16. Detailed instructions for process scenarios can be found in the \"CARM R2 Playbook: Section 03 Registration\". The descriptions and process steps for each scenario are explained in Registration Scenarios. At the end of each scenario, all TCPs will obtain, or gain access to, their BN9 and RM (and Program ID , if eligible) and will be enrolled in a CBSA program. 17. If the TCP is the first user for their business (that is, legal entity) to access the CCP , they must go through the Registration Scenarios process to create an account for their business. The first user is considered the Business Account Manager ( BAM ), which enables them to manage all business and program information associated with their business account, and perform business operations activities in the CCP . The BAM can delegate access to other users, such as to the business' employees and third parties (for example, trade consultants). 18. The next user(s) for the business (that is, legal entity) proceed(s) to the Delegation of Authority ( DOA ) process to request access to the registered business account on the CCP from the BAM and completes the rest of their registration via the DOA process. 19. TCPs can enrol in the CSA Program by completing the steps outlined below. Prerequisites TCP has a CCP user account TCP needs to obtain an RM as part of the registration process, or wishes to enrol in a new program TCP needs to enrol in a program which is facilitated on the CCP via web-form enrolment Web enrolment process Select enrolment option Complete program enrolment web form CBSA officer reviews enrolment web form and will generate and assign an RM and if required, a BN9 TCP to post financial security, if applicable CBSA officer to generate program ID, if applicable View program enrolment status 20. Through CARM's \"Enroll in Program process\", TCPs receive an RM identifying the CBSA program in which they are enrolled. The RM is a 6-digit number (for example, RM0001), which together with the BN9 makes up their BN15 . The BN15 identifies that a legal entity ( BN9 ) is enrolled in one or more CBSA programs ( RM s). TCPs cannot complete the CARM Registration process, nor obtain a BN9 , without enrolling in at least one CBSA Program and obtaining an RM identifier. CSA importer application 21. To enroll in the CSA Program, an application for a CSA authorization is made to the Minister which is comprised of two parts that must be completed by the importer accurately and completely. Part 1: Risk assessment The importer provides basic company information such as its business structure and operations. The CBSA will review this information to assess the risk level of the company. If Part 1 is approved, the importer can move on to Part 2. Part 2: Books, records and business systems The importer will be notified via the CCP on the status of their Part 1 application. After their Part 1 is approved, the importer can begin completing Part 2. In this step, the importer must show that their books, records and business systems have all the right internal controls, processes and audit trails in place. This part is then submitted to the CBSA for review. 22. Throughout the application process, the CBSA reserves the right to request information in addition to details provided by the importer in Parts 1 and 2 of the application. 23. The CBSA will refuse to issue a CSA authorization to any applicant, if it is found that the applicant provided false or misleading information in any part of its application and may assess a penalty of CAD$25,000 . 24. Should the business decide to hire a third party to complete the application, and/or to take part in any other interactions with the CBSA, they must provide the CBSA with a Third Party Authorization letter signed by an authorized officer (refer to Definitions for details) of the business. The letter of authorization should be printed on the business' letterhead and should follow the suggested format outlined in Appendix D: Letter of Authorization . The business maintains full liability for all information provided to the CBSA by their representative. Part 1: CSA application 25. To enroll in the CSA Program and apply for a CSA authorization, the importer selects \"enroll in sub-program .\" This creates an enrollment case for the CBSA to review. The importer must then download and complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 1 form. Once complete the importer must upload the Part 1 form directly to the CCP. If the Part 1 form is not uploaded and submitted within 30 calendar days of enrolling in the CSA sub-program , the CBSA will close the enrollment case. The importer can restart the sub-program enrollment process at any time. Note: The importer must first receive approval from the CBSA for Part 1 before submitting Part 2 . 26. Part 1 of the CSA importer application must be signed by an authorized officer of the business and certify that the information provided is true and complete. 27. During Part 1 of the application process, the importer should confirm that the business is correctly registered through the CCP under the Importer Program. To participate in the CSA sub-program, it is essential that the legal entity be registered under only one BN9, and divisions or branches of the legal entity involved in the importation of goods are identified with a unique import/export (RM) account identifier. CSA importers are exclusively identified in the CBSA's automated systems by their BN15. The CBSA systems will recognize an importer BN/RM as being CSA approved, thus validating the importer authorization for the purposes of the CSA clearance. Additional information about the BN can be found in departmental Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods . Risk assessment 28. An importer risk assessment focuses on conditions that might influence the illegitimate or unlawful entry of goods into Canada under the CSA program, or that could obstruct CBSA verification and audit activities. These conditions include but are not limited to the applicant's enforcement history with the CBSA; criminality; convictions of fraud; the past capability of the business to maintain proper books and records and, to provide accessibility of these records to the CBSA; and the settlement of outstanding debts. 29. The timeframe for completion of the CSA risk assessment may vary from case to case, according to a number of factors, such as the corporate structure of the entity and the number of regions in which the importer conducts business. Note: Applicants may contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca with any inquiries about the status of their application. Part 1: Approval 30. Importers who pass the Part 1 application are deemed to be low-risk and are invited to continue to Part 2 of the CSA application process via the CCP. Final approval for participation is obtained only when Part 2 of the application process is completed successfully and the Summary of Program Requirements is signed by the approved importer and accepted by the CBSA via their account in the CCP . Part 1: Denial 31. Importers whose Part 1 application is denied will be notified of the reason for the denial via the CCP . An importer whose Part 1 application has been denied may re-apply once they've met the requirements of the program via the CCP. Part 2: CSA application 32. Importers who have received an invitation to continue to Part 2 of the CSA application process must complete the CSA Trusted Trader Importer Clearance and Accounting Benefit Part 2 form. Once complete the importer must upload the Part 2 form directly to the CCP. Information concerning the completion of the Part 2 form may also be obtained by contacting the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca . 33. An authorized officer of the business must sign the form and certify that the information provided is true and complete. When completed, the signed application is submitted within the CCP. 34. The purpose of Part 2 is to ensure that the importer's business systems and records will provide for complete and accurate reporting of all goods imported into Canada. The importer must demonstrate the audit trails and internal control related to importation of goods from the initial order, from source documents to accounting documents. The audit trail includes, but is not limited to: importer source documents, such as purchase orders, invoices, proof of payment, etc. of imported goods the receipt of goods documents pertaining to payment of duties and taxes 35. The importer must demonstrate how the following CSA requirements will be met: the release date captured in the importer's systems the reconciliation of commercial records to trigger the accounting for imported goods the identification and accounting for goods that may fall outside the accounting trigger (for example, by using a systems sweep described below) differentiation of foreign and domestic goods the ability to identify and control importations with permit and/or release requirements from Other Government Departments (OGD's) the correction of original accounting information submission and maintenance of TCP lists electronic transmissions of adjustment to CAD and TCP updates In Part 2, the importer also identifies the CSA accounting option that the importer has selected and the account security number that is pledged. Get more information on account security . 36. The systems requirements to support CSA requirements do not have to be in place when Part 2 of the application is submitted, but must in place before the final authorization is granted. The details relating to the specific systems requirements and minimum audit trails are provided in Part 2 of the CSA application. 37. The evaluation of Part 2 of the application is performed by the CBSA officer who reviews the importer's application against the CSA requirements. While the CBSA officer exercises due diligence in reviewing Part 2, acceptance of the application does not signify certification of the importer's business systems, or exempt the importer from being subject to any penalty assessed by the CBSA. 38. The CBSA will visit the importer's premises to review information and systems descriptions provided in Part 2 of the application (for example, tour of the premises, systems walk-through, report generation, etc.). 39. The importer must, on an annual basis, inform the CBSA of any changes at least 30 days before they occur, test their processes, systems and review their Part 2 applications to ensure all systems and information is valid. 40. Before final CSA authorization of the importer, the CBSA reserves the right to request information, in addition to the details provided by the importer in Part 1 and Part 2 of the application. 41. Importers who misrepresent the facts or provide false information on the CSA application may be assessed a penalty, denied approval for, and/or removed from the CSA program. For additional information on CSA importer suspension, removal and cancellation, refer to Section 2: Withdrawal, suspension, cancellation and appeals . Multiple Part 2 applications 42. While only one Part 1 application form is to be submitted by the legal entity, the various business divisions that wish to participate separately under the CSA program must each submit a Part 2 application. Once the legal entity is assessed as a low-risk importer under Part 1, the individual divisions may become CSA participants based on their systems readiness or business needs. 43. By allowing more than one application under Part 2, business divisions of the legal entity can join the CSA in a graduated manner. Operationally, this means that some divisions may have separate CSA clearance, accounting, revenue summary, remittance and adjustments. Accordingly, the divisions that submit a separate Part 2 application to be a CSA-approved importer must be clearly defined by a separate 15-digit BN . 44. When several divisions submit a single Part 2 application (for example, divisions A, B and C), one 15-digit BN/RM must be selected and consistently used to identify that group of divisions. The remaining RM accounts must be cancelled. The one 15-digit BN/RM selected to identify the multiple divisions is used on all clearance, accounting, payment and adjustment documents or transmissions. This also means that concurrent links and audit trails for these divisions must exist in the business books and records. Electronic requirements 45. The authorized CSA importer is required to provide CAD and adjustments electronically from the importer's business systems, either directly or through a service provider. Where the importer's TCP list is greater than 25, changes to the list must also be transmitted electronically. For more information regarding TCPs, please refer to paragraphs 48 to 50 below. 46. To assist importers in understanding the electronic requirements of the CSA program, importers or service providers can obtain a copy of Chapter 17 of the CSA ECCRD by visiting the CBSA website. The ECCRD gives an overview of the EDI environment at the CBSA, provides message maps (in Appendix A of the ECCRD ), and the implementation methodology associated with the CSA program. The main purpose of the document is to assist CSA participants with their internal implementation. 47. The CBSA does not begin the testing phase of an importer's electronic transmissions until the importer's Part 2 submission is approved. Once the approval is provided, the CBSA officer will forward an EDI survey to the importer to initiate the testing process. The importer must complete the testing process with the CBSA before the final CSA authorization can be provided. Trade chain partners (TCP) lists 48. Importers who are authorized to participate in the CSA program are required to provide and electronically maintain lists of the following TCPs: locations in Canada that receive direct delivery of imported goods for which the CSA participant is the importer of record for goods imported from the US and Mexico, all vendors and shipping locations 49. The requirement to provide the TCP lists supports ongoing risk assessment. TCP lists submitted by the CSA importer are captured in ACROSS for CBSA officers to evaluate the legitimacy of shipments reported under the CSA program; therefore, importers must ensure that the TCP lists remain current. Both additions and deletions must be provided to CBSA. 50. The CBSA reserves the right to conduct a documentation review at the time of report and may request the shipment's delivery paperwork to compare the actual vendor and consignee with the importer's TCP list. Trade chain partner loads 51. During Part 2 of the application process, importers must submit an initial list of their TCPs, including the vendors in the US and Mexico and the consignees in Canada that receive direct-delivery of imported goods. The TCP list must be submitted electronically as per the specifications for the TCP load provided in Appendix A: Load specifications for vendors and consignees of this memorandum and in the ECCRD . The importer may submit a test file of the TCP list to the CBSA to ensure that the final product is readable. 52. Six weeks before the CSA start date, a complete TCP file must be submitted to the CSA office for loading to the CBSA system. Throughout their participation in the CSA program, the importer is required to ensure that the list is up-to-date by submitting both additions to and deletions from the list. Where there are more than 25 TCPs, the update must be transmitted electronically. The ability to add and delete records electronically from the TCP file is part of the importer's electronic testing. Failure to provide and maintain the list of vendors and consignees may result in an action plan. Part 2: Approval 53. The final approval for participation in the CSA program is obtained when the Technical Commercial Client Unit ( TCCU ) testing is successfully completed and all other requirements have been met. The importer will then be requested to sign the Summary of Program Requirements letter which is an agreement between the CBSA and the importer. This document summarizes the CSA requirements thereby confirming the importer's obligations. The CBSA will complete the letter and post it to the importer's account in the CCP for signature. Once signed, the importer can upload the document to their account in the CCP . Part 2: Denial 53. Wherever possible, the CBSA will work with the importer to assist in meeting the CSA requirements. However, where it is evident that these requirements cannot be met, a decision may be made to deny the application. Importers who are not approved under Part 2 of the application are notified of the decision and of the reasons for decision through the CCP . 54. An importer whose Part 2 application has been denied may request a review of the decision by submitting a request via the CCP. Transfer of CSA authorization 55. CSA membership can only be transferred after a comprehensive review by the CBSA. The subsequent decision to approve or deny the request will be made at the exclusive discretion of the Agency. Any decision made is final and not subject to appeal. 56. CSA applicants or members that have/will undergo corporate amalgamation or acquisition, will need to contact the Trusted Trader mailbox at ttprograms-programmesndc@cbsa-asfc.gc.ca to have their new corporate structure and program eligibility reviewed in order to be considered for continued participation in the CSA program. Transition 57. When the CSA importer obtains its CSA authorization, there will be transitional issues to be considered. These issues are summarized in Appendix B: Transition . The CBSA officer can also provide additional information. Updating importer information 58. CSA importers are required to inform the CBSA of corporate changes that may impact upon their CSA authorization. Details regarding what changes are to be communicated to the CBSA and the timeframe within which they are to be communicated can be found in the AIGPDR. Section 2: Withdrawal, suspension, cancellation and appeals Withdrawal 59. Importers wishing to withdraw their application to or participation from the CSA program may do so at any time. To withdraw their application or participation from the CSA program, importers will do so through the CCP. The importer will be required to provide a justification to the CBSA as to why they are disenrolling from the program. The importer will then be notified through the CCP of the disenrollment from the CSA program. 60. An application or CSA authorization that has been withdrawn will not be reinstated and a full reapplication will be required in order to be reconsidered for a CSA authorization. Suspension 61. The CBSA may suspend a CSA authorization of a CSA importer if: the importer fails to provide and maintain security in accordance with s. 11 of the AIGPDR the importer fails to maintain its books, records and business processes and the internal controls necessary to permit the Agency to determine if the importer is in compliance with the Act and its Regulations the importer fails to maintain its ability to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information, in accordance with the technical requirements, specifications and procedures for EDI that are set out in the ECCRD the importer fails to notify the Minister of any change in the information described in Schedule 2 of the AIGPDR at least 30 days before they occur the importer fails to notify the Minister immediately of the following information: any changes to the importer's name or corporate name, as the case may be, residence or business address, as the case may be, solvency or security any changes to the ownership or organizational structure of the importer the sale of all or part of the importer's business the importer is no longer able to electronically transmit to the Agency the required information that is submitted when accounting for goods released under subsection 32(2) of the Act and any adjustments to that information the importer becomes insolvent the importer has imported goods that were released under paragraph 32(2)(b) of the Act that were not eligible goods or that were transported by carriers that did not hold a CSA authorization the importer has been convicted of an offence under the Act or its Regulations 62. In deciding whether to suspend a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 63. Once a decision has been made to suspend a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The suspension is in effect on the date the notification is sent to the importer. 64. Suspension of a CSA authorization will result in an interruption of all program-related benefits including the use of the CSA clearance, access to FAST lanes and the CSA accounting option and revenue reporting and payment. 65. The importer will be given an opportunity to correct the matter that gave rise to the suspension within 30 calendar days after the suspension has taken effect. If it is not possible for the importer to make the required correction within the 30-day period, the importer may make a written request within those 30 calendar days for an extension of time, providing a justification for the extension request. In these instances, the CBSA officer may administer an action plan to formally document the matter giving rise to the suspension, recommend a resolution and follow-up until such situations are corrected. 66. After the correction has been made, the CSA importer's authorization may be reinstated. For additional information regarding action plans, please refer to paragraphs 238 to 241. Cancellation 67. The CBSA may cancel a CSA authorization of a CSA importer if: the authorization has been obtained on the basis of false or misleading information the importer is an individual and no longer resides in Canada or the US the importer is a partnership or other unincorporated organization, the member that has the management and control of the partnership or organization, or a majority of such members, and no longer resides in Canada or the US the importer is a corporation and the importer no longer has its head office in either Canada or the US or no longer operates a branch office of which the management and control is in Canada or the US the importer has contravened program legislation as defined in section 2 of the Canada Border Services Agency Act the importer has a criminal record the importer is a debtor as defined in section 97.21 of the Act the importer so requests in the case of a CSA authorization that has been suspended, the importer has not corrected the matter that gave rise to the suspension within the established timeframes 68. In deciding whether to cancel a CSA authorization, the following factors will be considered: the severity of the breach and whether or not it was rectified soon after it was discovered the economic impact of the suspension or the cancellation the security and safety of Canadians 69. Once a decision has been made to cancel a CSA authorization, the importer will be given notice of the decision and the reasons for the decision via the CCP. The cancellation is in effect on the date the notification is sent to the importer. 70. Cancellation of a CSA authorization will result in a cessation of all program-related benefits including the use of CSA clearance, access to FAST lanes and the CSA accounting option. If the importer's name appears on the CSA approved importers list , it will be removed. Appeals 71. An applicant that disagrees with a denial or a member that disagrees with a suspension or cancellation decision by the CBSA may submit an appeal through the CCP within 30 calendar days. The importer may request an extension to the time limit when submitting an appeal, by using the Request for Extension (RFE) form in the CCP. In order to be considered, the submissions must: be submitted within 30 calendar days from the effective date of the decision being appealed clearly state the importer's business name, mailing address and the reason(s) for appeal include any supporting documentation 72. The importer's \"denied,\" \"suspended,\" or \"cancelled\" status will remain in effect throughout the duration of the appeal period. No further application processing or administration of the importer's file will occur until a decision has been rendered. 73. If an appeal to deny, suspend or cancel a CSA authorization is allowed, then the authorization will be reinstated. In the case of a member, the importer may be placed under suspension for a specified duration pending corrective action. Conversely, if an appeal to deny, suspend or cancel a CSA authorization is not allowed, then the denial, suspension or cancellation of the CSA authorization will remain in effect. For information relating to the effect of a cancellation of a CSA authorization, please refer to paragraph 70. 74. The CBSA will acknowledge receipt of the appeal within 15 calendar days. Appeal decisions will be communicated within the following 30 calendar days via the CCP. 75. An appeal may be held in abeyance when the CBSA determines that more information is required to render a decision. The CBSA will notify the member when an appeal is placed in abeyance pending receipt of the required information. The notification will be set via the CCP. 76. The final appeal decision, which identifies the importer's potential next steps within the appeal process will be sent to the importer via the CCP. Reapplication following denial or cancellation 77. The CSA program reserves the right to specify reapplication timeframes on a case-by-case basis , and to disallow reapplication indefinitely when merited. Any restrictions on reapplication timeframes will be communicated to the client at the time of denial or cancellation. Section 3: CSA clearance General overview of CSA clearance 78. Under the CSA program, the requirement to report goods to the CBSA in accordance with section 12 of the Customs Act remains unchanged. However, the specific reporting requirements are streamlined to support the CSA clearance process. Commercial goods are reported at the first point of arrival in Canada, where they may be \"authorized for delivery\" by the CBSA. Once authorized, goods may proceed directly to the importer's, owner's, or consignee's place of business — including intermediary locations designated by the CSA importer — prior to formal release. Under subsection 2(1) of the Act, \"release\" is defined as the receipt of goods at these locations. The release date is self-assessed and corresponds to the date the goods are received. This date is used to establish accounting and payment periods for all imported goods. The CSA-authorized carrier remains liable for duties and taxes until the goods are received, at which point liability transfers to the importer. The importer must provide Proof of Delivery to the carrier. The CSA Customs Accounting Document submission process is then used to account for and assess duties and taxes on these goods. 79. Where commercial goods are reported to the CBSA for authorization to deliver under the CSA clearance process, the following conditions apply: The goods must be eligible for CSA clearance The importer is authorized under CSA The carrier is authorized under CSA Where the goods are transported into Canada in highway mode, the driver is authorized under CDRP or FAST 80. Under CSA clearance, the CSA carrier provides the following CSA data elements at the port of entry which are electronically verified by the CBSA at the Primary Inspection Line (PIL): the BN15 of the CSA importer in bar-code format the carrier code of the CSA carrier in bar-code format the driver's CDRP card or FAST card (for highway mode) Note: Where this information is valid, the carrier may be authorized to deliver the CSA shipment. A transaction number is not required. 81. Detailed information concerning the transportation and reporting of goods using CSA clearance is provided in Memorandum D23-2-1: Customs Self-Assessment Program for Carriers . CSA-eligible goods 82. In the interests of health, safety and security, not all goods imported by a CSA importer are entitled to CSA clearance. CSA-eligible goods are defined under section 2 of the AIGPDR as: \"…commercial goods that have been shipped directly from the US or Mexico and for which there is no requirement under any act of Parliament or of the legislature of a province or any regulation made under such an Act that a permit, license or other similar document be provided to the Agency before the goods are released.\" 83. CSA-eligible goods also qualify for access to the FAST lanes provided that both the importer and carrier are either members of PIP or both the CSA and PIP programs, and that the driver is FAST or CDRP-approved . It is critical for importers to establish routine communication with their shippers and vendors to identify which products are eligible for CSA clearance. These instructions could be a standard part of foreign purchase agreements and contracts, or on a per shipment basis. 84. In turn, it is recommended that shippers and vendors relay this information to the carrier and driver to confirm which shipments qualify for CSA clearance. 85. CSA-eligible goods exclude goods that are a prohibited, controlled or regulated import into Canada, in accordance with the provisions of an act of Parliament or of the legislature of a province, as well as the regulations made in accordance with any Act that prohibits, controls or regulates their importation, that is, subject to regulation by OGD s. 86. While most OGD requirements must generally be met before the release of goods, the importer may enter into an agreement with an OGD that allows the importer to provide OGD requirements after importation. Where the CSA importer has made such an agreement, the related goods may qualify for CSA clearance. Place of shipment 87. To be eligible for CSA clearance, goods must be shipped directly to Canada from within the US or Mexico as noted on the carrier's through bill of lading. For purposes of determining the eligibility of goods for CSA clearance, the \"United States\" means the 50 states of the United States, the District of Columbia and Puerto Rico. 88. Goods that enter a US FTZ are also eligible for CSA clearance as long as the goods coming from offshore, have either been stored (in the same condition) or processed in a FTZ . However, goods that simply transit through and are neither held in storage nor have further processing are not eligible for CSA clearance. Authorized to deliver 89. Under CSA clearance, commercial goods are reported to the CBSA at the first point of arrival, where they may be \"authorized for delivery\" by the CBSA. A CSA clearance is not considered a true release but is instead used to request the \"authority to deliver\" eligible commercial goods that are imported by an importer who is authorized under the CSA program and are released at the place of business of the importer, owner or consignee of the goods. It is derived from the release prior to accounting provision under paragraph 32(2)(b) of the Act: (2) In prescribed circumstances and under prescribed conditions, goods may be released prior to the accounting required under subsection (1) if: (b) the goods have been authorized by an officer or by any prescribed means for delivery to, and have been received at, the place of business of the importer, owner or consignee of the goods Intermediary locations, as designated by the CSA-approved importer, constitute a consignee. Release will occur at these locations and the release date will be the date the goods were received at the intermediary location. Meaning of CSA \"release\" 90. In the context of a CSA clearance, under section 2 of the Act \"release\" means: \"(b) in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee;\" This applies to eligible goods that are authorized for delivery to, and have been received at, the place of business of the importer, owner or consignee. Thus, release occurs on the date received. Interim accounting not required 91. Under CSA clearance, interim accounting is not required. The accounting for goods imported by the CSA importer occurs after the goods are received at the place of business of the importer, owner or consignee. Therefore, the CSA importer is not required to provide a Form CI1, Canada Customs Invoice , or commercial invoice, or CAD referred to in Memorandum D1-4-1: CBSA Invoice Requirements , for clearance or final accounting, except when requested by a BSO. Carrier liability 92. Where goods are reported under CSA clearance for authority to deliver, the carrier is liable for duties and taxes until the goods are received at the place of business of the importer, owner or consignee, or otherwise discharged under the provisions of subsection 20(2.1) of the Act. To remove liability, the reporting carrier must ensure that proof of receipt is obtained and kept on hand for CBSA verification. CSA clearance options 93. The service options available to report eligible goods under CSA clearance are: 00497: CSA highway paper 00521: CSA non-highway paper 00984: CSA EDI highway cargo 00976: CSA EDI LTL conveyance 00505: CSA EDI rail 00513: CSA EDI 00612: CSA EDI highway release Mandatory harmonized system codes (HS code) 94. CSA importers are generally exempted from the requirement of reporting mandatory HS code, regardless of the clearance option that is used to report imported goods (that is, CSA or non-CSA clearance). However, where the goods are reported under an electronic service option of OGD, CSA importers are required to provide the HS code. Border verification 95. The CBSA continues to reserve the right to examine shipments and conveyances that enter Canada. Occasionally, the CBSA may refer a CSA shipment for verification activities such as: contraband examination cab check documentation review random examinations Documentation review 96. When goods are reported for a CSA clearance option, the report is made at the first port of entry into Canada and requires only the presentation of the driver's CDRP or FAST card, along with specific bar codes identifying the CSA-approved carrier and importer. Although carriers must have the required commercial documents on hand – such as the bill of lading, pro-bill , or shipping manifest — these documents are not presented to the CBSA at the time of report unless specifically requested. Documentation reviews may be conducted by the CBSA before goods are authorized for delivery to verify their eligibility under the CSA program. These reviews aim to confirm that the goods are not prohibited, controlled, or regulated; that they were shipped from the United States or Mexico; that they are being imported by a CSA-approved importer; and that they are destined for an approved consignee location. Section 4: Accounting 97. Under the CSA program, the requirement of sections 32 and 33 of the Act to account for and pay duties on imported goods is unchanged. For clarity, accounting refers to the submission of the CAD. Where an authorized CSA importer imports commercial goods, the following accounting processes change: goods authorized for delivery, as described in paragraph 32(2) (b) of the Act, are released before final accounting without the requirement for interim accounting the CSA importer is responsible for initiating the accounting of all imported goods from the importer's own business systems (the importer's accounting trigger) the time frame within which accounting for goods is due is extended beyond the normal five-day period some CAD accounting information may be consolidated 98. All commercial goods imported into Canada by a CSA importer are subject to CSA post-importation processes, such as extended accounting time frames, payment to a financial institution and automated adjustment, regardless of the clearance option used to report the goods to the CBSA. 99. A fundamental feature of the CSA program is that release records reported under the BN 15 of the CSA importer and captured in ACROSS do not require a matching acquittal in CARM. The acquittal of a clearance transaction with an accounting transaction does not occur because: every release transaction, regardless of the service option used to clear the goods, is automatically acquitted in ACROSS , based on the CSA-approved BN 15 transaction number is not required when using CSA clearance importers identify from their business systems, after goods are received, that accounting is required importers are responsible for adhering to accounting due dates, according to their selected CSA accounting option Accounting trigger 100. The term \"accounting trigger\" refers to the method used by a CSA importer to identify that accounting to the CBSA and payment of applicable duties and taxes are required. For example, non-CSA importers are generally told by the CBSA that goods have been released. This is the \"trigger\" that initiates the process for accounting and payment. However as the CBSA does not inform the CSA importer, accounting must be triggered from the importer's own business systems when imported goods are entered into the importer's books and records. 101. The recommended method for CSA importers to trigger accounting is the reconciliation process used in business to authorize payment. Generally, payment is not authorized until the corresponding purchase order, receiving report and vendor's commercial invoice are compared to verify which goods were received, the vendor's identity, the price payable and the quantity received. A match of the details from these three files, with appropriate adjustments and allowances, results in the transaction being ready for payment. 102. Transmission of CAD accounting data by the CSA importer is expected to occur when the three-way match of the goods, the quantity received and the invoice value have been reconciled. The accounting time frames are extended for goods imported by a CSA importer to allow for this internal reconciliation process. Where a three-way match does not occur before accounting is due, a similar process, such as a two-way match of the purchase order and the receiving record, may be used; and adjustment filed, if required, when the invoice is received. Systems sweep 103. The business reconciliation process models a typical method from which accounting to the CBSA can be triggered. However, two considerations affect the reliability of this trigger: some importations could fall outside the reconciliation process, such as: unsolicited shipments sent to the business without its prior knowledge no-charge goods for which payment is not expected delayed payment due to disputes with the vendor goods on consignment goods shipped directly to a third party in Canada adjustments to the price paid or payable, or the result of overages, shortages or damages Canadian goods returned temporary importations low-value shipments courier shipments goods placed in a bonded warehouse, etc. the reconciliation process that results in the three-way match is not completed until after the accounting due date 104. CSA importers need to examine their systems and processes to ensure that all importations are accounted for to the CBSA in the required time period. A systems sweep should be developed for importers to identify unmatched orders, receipts, invoices and importations that could fall outside the reconciliation process. In performing the sweep, importers should also ensure that all the goods that have been imported have been accounted for and potential adjustments have been identified to the CBSA. CSA release date 105. Under the CSA program, accounting and payment periods are determined by the release date. The meaning of release under section 2 of the Act in respect of goods to which paragraph 32(2) (b) applies, to receive the goods at the place of business of the importer, owner or consignee. 106. The date of release/receipt is used to establish the accounting and payment periods for all goods imported by the CSA importer. Goods not eligible for CSA clearance must be reported to the CBSA for a \"release\" decision, at which time liability for duties on the goods is transferred from the carrier to the importer. Goods eligible for CSA clearance are reported to the CBSA for an \"authorization for delivery\" to the place of business of the importer, owner or consignee; and when the goods are received, liability for duties on the goods is transferred from the carrier to the importer. 107. A key requirement for CSA importers is to ensure that their business systems can record and track the date on which imported goods are received. In addition, the date of release/receipt identified by importers from their business systems must not be later than the date that the imported goods are physically received at the place of business of the importer, owner or consignee. Alternative release date 108. In some situations, such as goods shipped directly from the vendor to a Canadian consignee (direct shipment), the CSA importer may not know the date of physical receipt at the consignee's place of business. To resolve such a situation, the importer may select an alternative date to identify the date of release. For example, if goods shipped directly by a specific vendor to a consignee in Canada are typically released by the CBSA four days after shipment, then the release date could be calculated as the shipping date plus four. In this example, if the vendor ships goods on April 25 the alternative release date calculated by the importer will be April 25 + 4 = April 29 (April 25 plus 4 days, meaning April 29). Note: The release date cannot be later than the transmission date of the CAD. 109. The calculation and rationale of receipt date and/or alternative release date must be submitted by the importer with Part 2 of the CSA application and be approved by the CBSA. Given that the number of days between shipping and typical CBSA release could vary for different vendor-consignee contracts, the importer may have to provide a rationale for more than one receipt date or alternative release date for the CSA. 110. The release/receipt date applied to goods imported by the CSA importer is to mirror the date of a CBSA release decision. 111. The date of release/receipt or alternative date of release, identified by the CSA importer is the date used to determine the time frames for accounting to the CBSA and is transmitted by importers to the CBSA as the release date on their CAD. Where importers choose to consolidate their accounting, the time frames for accounting to the CBSA will be based on the earliest release/receipt date in the consolidation. Accounting and payment 112. \"Accounting\" is different from \"payment\". Accounting is the provision of CAD data. The accounting options under the CSA Program define the accounting time frames. CSA accounting options: High value shipments ( HVS ) and low value shipments (LVS) 113. In the CSA environment, importers must account for all commercial goods with the CBSA within one of the two accounting time frames, regardless of the CSA clearance or release option that was used to report the goods. The accounting option chosen will apply to both high value shipments and low value shipments. The accounting option chosen will also apply to both goods eligible for CSA clearance and goods not eligible for CSA clearance. A table comparing the similarities and differences of the two CSA accounting options and the accounting requirements of a non-CSA importer is provided in Appendix C: CSA accounting options of this memorandum. The CSA accounting options are: Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Note: Goods cannot be accounted for before the date of release/receipt . 114. CSA importers must select one of the two accounting options before their CSA start date and must not change the selected option during their participation in the CSA program. 115. If accounting is submitted after the payment due date, a zero-rated warning for Late Accounting Penalty is applied if the transaction is over $3,300.00 (that is, if it is a high-value shipment). The payment due date is 10 weekdays from the 17th of Month regardless of the billing cycle option chosen. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the importer's account. 116. When a CSA importer imports non-CSA goods, does not have a CSA carrier/registered driver, or chooses not to use the CSA clearance option, they must provide a release document (that is, they are not clearing on three bar codes). However, CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . Late accounting 117. In accordance with section 109.1 of the Act, where the importer fails to transmit accepted accounting data within the prescribed time limits, a late accounting penalty may apply. CSA importers are required to account for imported goods within the time limits of the CSA accounting option they select, or late accounting penalties may be assessed. If the submission or acceptance of CAD occurs after the payment due date, a zero-rated warning for Late Accounting Penalty is applied on HVS transactions when the CAD is accepted in the CARM system. A monetary Late Accounting Penalty will be issued if the CSA importer failed to maintain a minimum compliance level of 95% for the accounting of HVS released goods in the prescribed manner or time, on a calendar year basis. How to identify if CSA accounting is late 118. When an error-free accounting transmission is received by the CARM system, an outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. 119. The importer is also notified of instances of late accounting by the issuance of a Notice of Penalty Assessment ( NPA ), from the Administrative Monetary Penalty System and sent to TCPs through the CCP. 120. Late accounting for goods imported by the CSA importer is determined by the accounting option they have selected. CSA late accounting penalties 121. There are two late accounting penalties that may apply to the CSA importer: AMP C244 and C246. 122. AMP C244 is a zero-rated warning penalty that is used to monitor the total number of late HVS CADs that occurred in a calendar year (January 1 to December 31). This penalty is generated by the system each time a HVS transaction is late. AMP C244 allows the CBSA and the CSA importer to calculate the compliance rate in the calendar year. Should the CSA importer fail to maintain a minimum compliance level of 95% in accounting for released goods in the prescribed manner or within the prescribed or time limit in a calendar year, the importer will be assessed AMP C246. 123. AMP C246 is assessed for each HVS late transaction below the minimum compliance level of 95%, at the rate of $100 CAD per transaction. The transactions are monitored and the AMP is manually calculated by a CBSA officer. Records 124. The CSA importer is required to keep all records related to the commercial goods released/received for a period of six years (plus current) following importation of the goods, including information about: the description of the goods and quantities received accounting to the CBSA for the goods records relating to the payment of duties and taxes the payment for the goods to the vendor, including credits and adjustments records relating to adjustments made to CAD the sale or disposal of the goods in Canada refund, drawback or re-determination a list of vendors and consignees CSA CAD information 125. CAD information continues to be submitted to the CBSA by the authorized CSA importer. However, there are some changes to the accounting process under the CSA Program, for example: accounting transactions in CARM are not matched to acquit release records in ACROSS CAD information may be consolidated by certain fields supporting documentation submitted at the time of accounting is reduced Transaction number 126. There is no link between ACROSS release records and CARM for a CSA importer's goods. Release and clearance decisions concerning commercial goods reported under the BN 15 of an approved CSA importer are automatically acquitted in ACROSS . The system does not require a matching accounting transaction through CARM. 127. Where a transaction number is required, it cannot be duplicated for seven years and three months. 128. Since the systems acquittal of clearance records with accounting transmissions is not required, the CSA importer must maintain appropriate audit trails between imported goods released/received and accounted for. Failure of the CSA importer to maintain the required audit trails may result in the assessment of a penalty. CAD coding changes 129. Coding of the CAD fields is unchanged for CSA, except for: Field 4, Office Number Under the CSA, there is no requirement to submit individual headers by the CBSA office of release. The CSA importer designates a control port number during the registration process. The number must be a valid CBSA port number. Field 45, Cargo Control Number (CCN) CSA importers may transmit the actual cargo control number or default code \"2CSA1\" . CSA importers continue to use all existing CAD entry types to report accounting data to the CBSA. CAD entry type TT is only used for CSA importers. 130. When transmitting a multiple-line CAD, the CSA importer does not have to provide a cross-reference between the invoice and the CAD line with the XML message format via EDI accounting transmission. Statistics Canada data elements 131. Where the importer uses CSA clearance, a cargo control document is not required for the report of goods. Therefore, information such as the elements listed below may not be readily available to the CSA importer for the accounting of the goods. Collection of this data, however, remains a requirement to sustain Canada's obligation under a Memorandum of Understanding with the US Census Bureau. 132. TCPs can account for goods imported through the CSA stream on a TT -Type CAD submission. Under the CSA program, TCPs may choose to consolidate CAD data or transmit on a shipment-by-shipment basis. Regardless of the submission method selected, the following CSA specific rules apply for CAD submissions, per policy: for shipment-by-shipment CAD submissions, the CBSA Release Date field may be populated with the actual CBSA release date, the date the goods are physically received by the importer, owner or direct ship consignee, or with a calculated estimate ( pre-approved by the CBSA) fields at the CAD Invoice level may be populated with actual data or default values as provided in Message Implementation Guide (MIG) the CBSA Office Code field must be populated with the importer's designated CBSA port number CSA importers may transmit the actual cargo control number or default code \" 2CSA1 \" CSA importers may transmit actual data or input data based on historical trends for the following fields: US port of exit carrier code (at importation) freight charges gross weight in kilograms mode of transport port of unlading Consolidated CAD 133. For goods imported through the CSA stream, the Importer or their Customs Broker may consolidate multiple shipments into single CAD lines, excluding shipments with SIMA implication. For shipments subject to tariff rate quota, it is in the importer's best interest to transmit these entries on a shipment-by-shipment basis and as soon as possible to ensure the \"within access commitment rate\" can be used. A consolidated CAD under the CSA program must be submitted according to the following conditions: Goods must be imported within the same accounting period. At the CAD Header level, Importer BN and CAD Type fields must be the same or a new CAD is required. At the CAD Invoice level, the Vendor (Vendor field) must be the same or a new invoice is required. At the CAD Line Level, commodity details must be the same or a new line is required; key fields include: classification number classification description country of origin place of export value for duty code For consolidated CAD submissions, the earliest, or first, date of release must be reported in the CBSA Release Date field of the CAD: for commodities subject to seasonal rates of duty, it is in the importer's best interest to submit on a shipment-by-shipment basis with separate CADs, unless the higher rate of applicable duty is used for the entire consolidated CAD If the consolidation includes multiple direct shipment dates, commodity lines may be consolidated by converting values to Canadian dollars, using the exchange rate applicable on each date of individual dates of direct shipment. Calculations are to be made available to the CBSA upon request. The earliest date of direct shipment within the consolidation period must be reported in the direct shipment date field of the consolidated CAD. If you are transmitting in a currency other that Canadian dollars, and there are multiple dates of direct shipment, a new invoice line or a new commodity line item with each date of direct shipment must be provided. 134. Although the option to consolidate CAD data is available to CSA importers, they are not obligated to do this, and may continue to transmit on a shipment-by-shipment basis, for example, for importations of goods that are subject to \"within access\" commitment tariff items. Changing the CSA business number 135. Where an incorrect BN 15 is used to clear commercial goods and final accounting has not yet been accepted, the importer/broker is to request the BN change by submitting Form A48, R.M.D. Correction , to the office of release. In addition, the acquittal status of the transaction must be updated in ACROSS as follows: If the incorrect BN was non-CSA and the BN should be CSA, the CSA importer or agent must also request, on the A48 , that once the BN is changed, another release decision is made in ACROSS . Otherwise, the CSA release transaction will be incorrectly reported as overdue. If the incorrect BN was CSA and the BN should be non-CSA, ACROSS will have automatically acquitted the incorrect transaction. As a result, the acquittal information must be removed before the change to the non-CSA BN can take place. Where the incorrect BN has also been used for final accounting, refer to Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes . Documentation upon request 136. A feature of the CSA program is to minimize requirements related to supporting documentation for reporting, accounting and adjustment of imported goods, except when requested by a CBSA officer. As discussed in Section 2: Withdrawal, suspension, cancellation and appeals of this memorandum, the carrier may report goods for authorization to deliver by simply providing the required bar-code information. Further, given that the CSA importer is not required to provide interim accounting, the reporting and accounting for goods that are authorized for delivery could be paperless. Bar codes are presented to effect authorization for delivery, and subsequently a CAD is transmitted via EDI to account for the goods. 137. The CSA importer is not required to provide invoice information as described in Memorandum D1-4-1: CBSA Invoice Requirements , but must do so on the request of a CBSA officer. An AMP may be assessed when the importer fails to provide information requested by a CBSA officer. While the requirement to submit supporting documentation for report, accounting or adjustment is reduced, the CSA importer must have audit trails between source documents, the accounting for goods, adjustments to original accounting information and revenue amounts. Role of the agent 138. A broker or agent may transact business with the CBSA on behalf of an importer or owner, provided that the broker/agent has been authorized to do so. Additional information concerning the authority to act as an agent is provided in Memorandum D1-6-1: Authority to Act as Agent . 139. In the CSA environment, although it is the responsibility of the CSA importer to identify the requirement for accounting of imported goods to trigger accounting, the importer may appoint a broker/agent to complete and transmit the related accounting CAD information to the CBSA. Further, where such services are offered, a broker/agent may be appointed on behalf of the CSA importer to prepare and transmit adjustments to CAD. The CSA importer may also use a broker/agent to prepare and submit documents required at the time of report, for example, when a non-CSA service option is used (for example, Pre-Arrival Release System (PARS) or RMD). Account security 140. Shipments imported into Canada by a CSA importer are subject to the security provisions described in section 35 of the Act for release before payment privileges. 141. Where goods are released before payment under the provision of paragraph 32(2) (b) of the Act and authorized for delivery, the CSA importer becomes liable for payment of duties when the goods are received at the place of business of the CSA importer, owner or consignee. 142. The CSA importer pledges security on Part 2 of the application. The pledged account security number may be changed only in consultation with the CBSA. Section 5: Revenue reporting Interest 143. In most situations, interest payable to, or owed by, the CSA importer under provisions of the Customs Act , Customs Tariff , Special Import Measures Act ( SIMA ) and regulations made under those acts, is calculated by CARM. Situations where interest may apply include late transaction payment interest and interest on adjustments. Generally, interest is payable beginning the first day after the person becomes liable to pay the amount and ends on the day the amount is paid in full. For information about the application and calculation of interest, refer to the following memoranda: Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods Interest is calculated on a compounded daily basis. There are two interest rates applied in accordance with the Customs Act and the Customs Tariff , depending on the nature of the situation: Prescribed rate: The average annual rate of interest on 90-day Treasury bills in the first month of the preceding quarter. Specified rate: The sum of the prescribed rate plus six percent per year. Visit this site for the current interest rates . 144. Interest resulting from the underpayment of a payment or a late transaction payment are calculated at the specified rate. Interest on adjustments is calculated at the prescribed rate. Interest on adjustments to CAD 145. The CARM system posts the updated duties and taxes. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. This includes interest related to self-adjustments, re-determinations, further re-determinations, and duties relief provisions. Interest on pre-CARM adjustments 146. A pre-CARM adjustment is subject to a number of exceptions under the CSA program. CSA clients will request changes by submitting an \"As Adjusted TT-Type CAD,\" using the Replace Entire Line Method or Net Change Method. CSA clients may also adjust a single pre-CARM B3-3 Declaration or adjust multiple B3-3 Declarations on an \"As Adjusted TT-Type CAD.\" Regardless of the submission method selected, additional considerations specific to CSA include: CSA clients must submit on a TT-Type CAD CSA clients will self assess interest amounts, in addition to any refunds, duties or taxes owing to the CBSA as per policy 147. Section 80 of the Act stipulates that interest granted as the result of a refund applies only on the 91st day after the day an application for the refund is received by the CBSA. Late payment interest amounts 148. In accordance with subsection 33.4(1) of the Act, late-payment interest is payable when duties and taxes are not paid by the due date. late-payment interest will be automatically calculated by the CBSA. 149. The amount of late-payment interest is calculated using the specified rate, on the amount of the outstanding balance, for the period beginning on the date after payment was due to the date payment is made. The date of payment is identified by the date on which the importer's designated financial institution received the related payment. 150. The due date for payment of duties and taxes by the CSA importer is determined by the date the imported goods are released/received at the place of business of the importer, owner or consignee. Waiver of interest 151. In the following circumstances, the interest amount related to goods imported by the CSA importer may be waived. For adjustments, interest is waived when interest on the duties, taxes and penalties is less than CAD $5. Note: All calculations that relate to the interest amount must be made to determine if the waiver applies. The importer is to retain records to support the calculation. Payments at financial Institution prior to due date 152. The payment must be paid at a financial institution 10 weekdays after the 17th of month two. Where CSA importers might incur additional interest charges on amounts owing they may make supplementary payments at their financial institution. Payment amounts and their respective due dates are outlined in statements and invoices that are posted to TCP accounts. Payments collected are recorded in CARM and reflected on the TCP's account via the transaction history and account balance. 153. Payments are generally made towards the TCP's account balance. Once the payment is made, the TCP has two (2) options: leave the payment on the account and allow for automatic clearing to occur use the payment credit to clear a specific transaction via the Apply Credits as Payments page on the CCP Payments 154. Under the CSA program, revenue amounts owing to or by the CSA importer are payable to the account of the Receiver General in the prescribed manner, within the prescribed time and at the prescribed place as noted in section 3.5 of the Act. In terms of the CSA program, the prescribed manner and place for making payments is through one of the five (5) payment methods available in the CARM system (refer to the table below which outlines the methods available). The prescribed time for making payments is the payment due date indicated on the Statement of Account. Note: The CARM Solution does not accept cash, certified cheques/banks drafts, or bank remittances as payment methods. Payment options available to TCPs via CARM Payment channel Payment method The maximum amount in Canadian dollars CBSA approved bank required Electronic payment Online via CCP (credit card and Interac) $5,000 for credit card $100,000 for Interac Not available Online banking Unlimited Yes Electronic Data Interchange (EDI) Unlimited Yes Pre-authorized debt ( PAD ) (One-time and on-going) $100,000,000 Yes Point of sale (POS) payment Credit or debit $5,000 Not available Note: Debit limits are subject to the limits imposed by the cardholder's financial institution and can differ from the limit noted in this document. CSA accounting and payment periods 155. The following are the accounting and payment periods for a CSA importer: Statements of account (SOA): SOA are generated by the CBSA, which summarizes transactions for the period, including payments made, interest owing, credits on account, and disbursement. SOAs are generated on the 25th day of each month. Accounting period: The accounting period selected by the CSA importer establishes when the accounting for imported goods is due. Where accounting is late, a late-accounting penalty applies. Option 1: Accounting for goods released/received in a calendar month is due by the payment due date (10 weekdays after the 17th of the following month). Option 2: Goods released/received between the 18th of one month and the 17th of the second month must be accounted for by the payment due date (10 weekdays after the 17th of the second month). Payment period: The payment due date is ten (10) weekdays from the 17th of month two (2) regardless of the accounting option chosen. Section 6: General process, corrections and adjustments CSA submission 156. The CSA CAD submission process accounts for and assesses duties and taxes on commercial goods imported into Canada by a CSA importer. CADs are submitted for the purposes of accounting. The date of release/receipt is self-assessed and used to establish the accounting and payment periods for all goods imported by the importer. 157. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to access the Importer's account. 158. The CSA importer or their authorized representative completes the CAD and transmits it via EDI. CSA importers may account for both CSA and non-CSA goods and for multiple shipments (according to the consolidation rules outlined in policy) with one CAD, if they choose. Details on requirements and consolidation options can be found in Chapter 26 Section 14.2 Submissions of the ECCRD . 159. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 160. If the submission or acceptance occurs after the payment due date, a Late Accounting Penalty is applied when the CAD is accepted into the CARM system. 161. All information associated with the CAD submission is used to calculate duties and taxes, which is posted to the CSA importer's account. 162. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and penalties resulting from the CAD transmission. The CAD is also viewable on the CCP , which is accessible by the Importer and their authorized representatives with delegated authority. Rejection of CAD 163. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 164. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 165. To re-submit CAD, the importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Corrections and adjustments 166. Corrections and adjustments to CADs via EDI provide CSA importers the ability to request a change to information on a CAD for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. Changes to CAD information can be transmitted following initial CAD acceptance. These changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the TCP or owed to the CBSA. 167. The system determines if a change is a correction or an adjustment based on the payment date determined in the original CAD submission, noting: all changes will be considered corrections between the initial acceptance of the CAD and 11:59:59 pm ET on the payment due date according to CARM system time all changes will be considered adjustments to the final version of the CAD on file at 12:00:00 am ET on the day after the payment due date according to CARM system time 168. Corrections can be submitted by the CSA importer or their authorized representative, and adjustments can be submitted by the CSA importer, authorized Customs Broker, or authorized Third Party representatives (that is, Trade Consultants). 169. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 170. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statement of Adjustments is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 171. Changes to a CAD are subject to the same considerations and limitations as described in Chapter 26 Section 8.0 Corrections and Adjustments of the ECCRD . The transmission of a change requires the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice, and commodity level. All changes require the submission of a Reason Code and may include supporting remarks. A maximum of three (3) Legislative changes may be applied to a single CAD change transmission. This maximum applies to the CAD at the document level, irrespective of the number of lines being changed; however, this does not mean an importer can change a maximum of three lines. As long as the legislative changes apply to all changes being made, there is no maximum to the number of lines that can be changed in a single submission. The maximum of three (3) legislative authorities applies to a single adjustment request/submission, therefore previous changes do not influence the current submission limitations. However, if a field governed by a legislative authority is being changed more than once, the Importer or authorized representative may be required to submit an appeal of the previous Statement of Adjustment to change the value again. 172. More information on the requirements for submitting a correction or adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Specific information captured on CSA corrections and adjustments CADs is found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Submit change(s) to CAD via EDI 173. The CSA importer or their authorized representative modifies the information on a submitted CAD to reflect the changes in information. They then transmit the CAD via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Supporting documentation must be made available to the CBSA upon request. 174. The CARM system validates the CAD received via EDI and automatically determines if it is a correction or adjustment based on whether it is prior to/on or post the payment due date. The system validates that the information is in the correct format and performs additional validation based on CBSA business rules/legislative requirements. 175. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. 176. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 177. The CARM system posts the updated duties and taxes if the change incurs accounts payable or receivable resulting from changes to a CAD. If an adjustment results in an amount owing to the CBSA, interest will be calculated and added to the amount. If the adjustment results in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 178. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. In the case of adjustments, the results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and Third Parties that have delegated access to the Importer's account. 179. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD for CSA corrections and adjustments 180. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 181. The importer or their authorized representative updates the CAD based on error messages communicated to the client via EDI. Requirements and information specific to CSA corrections and adjustments can be found in Chapter 26 Section 14.3 CSA Corrections and Adjustments of the ECCRD . Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . 182. The importer or their authorized representative transmits the CAD via EDI. The updated version of the CAD is re-validated . Withdraw of a CSA CAD 183. A request to withdraw a CAD after it has been submitted to the CBSA, may be made by one of the following TCPs: the CSA Importer a customs broker who has delegated authority to act on behalf of the CSA Importer a third party such as a trade consultant, lawyer or accountant who has delegated authority to act on behalf of the importer 184. Requests to withdraw a CAD must only be made in instances where information on the CAD is incorrect but cannot be amended using the correction or adjustment processes in CARM. This includes errors in: CAD fields which cannot be edited (for example, release office, release date) information declared on a Pre-CARM \"As Declared\" CAD the transaction number, where the Importer submitted a CAD using a transaction number that belongs to another TCP, whom they do not have delegated of authority for 185. Requests to withdraw a CAD may be made during either the correction period, or after the payment due date during the adjustment period. 186. For additional details on CAD withdraws including coding references, refer to Memorandum D17-2-3 : Business Number Changes and Commercial Accounting Declaration Withdraw Requests . CSA pre-CARM adjustments 187. The CSA Pre-CARM Adjustments process changes information on Canada Customs Coding Forms ( B3-3 s) submitted prior to CARM Release 2 go-live for CSA importers. A change to the CAD is considered a pre-CARM adjustment when the change occurs after CARM Release 2 go-live to declaration information that was submitted prior to CARM Release 2 go-live. Eligibility for pre-CARM adjustments end after the prescribed time to file adjustments per policy. 188. Adjustments to pre-CARM B3-3 s may result in a positive, negative or neutral change to the duties and taxes on the goods imported into Canada, which may also result in a calculation of interest either owing to the importer or owing to the Crown. Pre-CARM adjustments can be submitted by the CSA importer and their authorized representative. Note: There is no mass adjustment functionality for pre-CARM B3-3 s. As such, each adjustment must be submitted individually. 189. To make a pre-CARM adjustment, CSA importers or their authorized representative submit a Pre-CARM Adjustment Request via the CCP or EDI specifying the difference in value (delta values) incurred for duties and taxes. These requests are accepted by the CARM system so long as they pass the validation process and act as the \"As Adjusted\" CAD. CSA importers or their authorized representative may be required to make changes to the \"As adjusted\" CAD as part of the adjustment process after the initial pre-CARM adjustment as a result of compliance reviews. Submitting a pre-CARM adjustment 190. The importer or their authorized representative submits a Pre-CARM Adjustment Request in CAD format via EDI or the CCP . This can be a single or consolidated adjustment request. The importer is responsible for calculating and submitting the duties, taxes and interest delta (that is, difference in interest from the original pre-CARM B3-3 submission) as debit or credit values. Detailed submission requirements and associated inputs for submitting Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . 191. The system validates that the required information is provided and ensures the information is in the correct format. If the submission does not pass validation, the CAD is rejected and an error message is provided in the CAD response message. If rejected, The CAD is not stored in the CARM system. 192. If the submission passes validation, the CAD is accepted and stored in the CARM system for duties, taxes, and interest calculation (if applicable). 193. The duties, taxes, and interest delta (debit or credit) captured in the Pre-CARM Adjustment Request is posted to the CSA importer's account. 194. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. The results will also be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . This information is accessible by customs brokers and third parties that have delegated access to the Importer's account. 195. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of pre-CARM adjustment 196. Upon submission of the CAD, the transmitting party receives an outbound message rejecting the CAD transmission. The CSA importer or their authorized representative is asked to update the CAD based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 197. The importer or their authorized representative updates the Request based on error messages communicated to the client via EDI. Detailed submission requirements and associated inputs for Pre-CARM Adjustment Requests can be found in Chapter 26 Section 14.3.1 Pre-CARM Adjustments: Customs Self Assessment of the ECCRD . The CSA importer or their authorized representative transmits the request via EDI. The updated version of the request is re-validated . Subsequent adjustments for pre-CARM adjustment 198. After changes to information on an existing CSA pre-CARM B3-3 is accepted by the CARM System, the importer is notified that additional adjustment(s) are required as a result of a compliance verification. This scenario details information about actions that need to be taken by the importer to complete the subsequent adjustment process. 199. The importer is notified that subsequent adjustments to their pre-CARM adjustment is required. Since the importer already has a CAD on file, the importer can complete the adjustment via the standard adjustment process. Supporting documentation 200. It is not necessary to provide supporting documentation at the time of the automated adjustment. However, in accordance with section 40 of the Act, the importer is required to maintain the appropriate records on file and make them available to the CBSA when requested. 201. CSA participants are required to maintain audit trails from the adjustment transaction to the source document that triggered the need for the change and from the adjustment transaction that included the adjusted revenue. 202. Where the CSA importer fails to make information relating to imported goods available to the CBSA when requested, a penalty may be assessed. In addition, there is a specific SIMA -related penalty that may be assessed when the CSA importer fails to provide the detailed product description for a particular import when requested. A contravention may be assessed where the importer fails to respond to a written request. Mass adjustments 203. Mass adjustments are used to bundle changes to information across two or more CADs and transmit them via EDI following initial CAD acceptance for RPP clients. The changes must be for the same goods for the same issue (that is, the reason code must apply to all adjustments), with the exception of a tariff treatment change that may require a classification and country of origin change (where two reasons are allowed). 204. The changes may result in positive, negative, or neutral changes to the duties and taxes on the goods imported into Canada, which may also result in the calculation of interest either owed to the client or owed to the CBSA. The process provides clients and the CBSA the ability to request an adjustment to multiple transactions for specified reasons including but not limited to responding to a CBSA compliance verification and self-identified corrections. 205. Mass adjustments can be initiated by importers or their authorized representatives. They can also be initiated by the CBSA (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). 206. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 207. CBSA-initiated CAD changes will create a new CAD version and clients will be notified via the CCP through a Statement of Adjustment. The ability to submit and view CADs, notifications, and Statements of Adjustment is governed by Delegation of Authority, and is limited to those with the appropriate delegations to the Importer's account. 208. EDI participants who wish to submit mass adjustment requests must first generate a Mass Adjustment Case via the CCP . The case reference number (CBSA Case Number) provided for the Mass Adjustment Case must be provided in the mass adjustment request. Like standard corrections and adjustments, mass adjustments require the transmission of the entire CAD with Function 4 as described in Chapter 26 Section 2.1.1 Message Functions of the ECCRD . Changes may be applied to fields at the declaration, invoice and commodity level. There is no limit to the number of fields the reason code/legislative authority may be applied to in a single submission. More information on the requirements for submitting a mass adjustment, adding or voiding an invoice line, field-level formatting, and rules can be found in Chapter 26 Sections 8.2 Considerations and Limitations and 8.3 Line Additions and Voiding of the ECCRD . Mass adjustments of CAD via EDI 209. The Importer or their authorized representative generates a Mass Adjustment Case via the CCP . The CCP produces a CBSA Case Number for the Mass Adjustment Case. 210. The importer or their authorized representative modifies all CADs associated with the mass adjustment, updates the information to reflect the required change(s), and references the Mass Adjustment Case using the CBSA Case Number. They then transmit the CADs via EDI. The CBSA can also make changes to the CAD (for example, as a result of a compliance verification where the TCP does not make the necessary changes within 90 days). Additional considerations, limitations, and requirements for line additions and voiding are found in Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 211. Supporting documentation may be required upon submission as per policy, and may be requested by the CBSA after submission for any change at any time. It is the TCP's responsibility to submit any attachments via the CCP ; there is no option to provide supporting documentation via EDI. No reminder notification is sent for insufficient supporting documentation. 212. The CARM system validates that the CAD received via EDI contains information in the correct format and performs additional validation based on CBSA business rules/legislative requirements. If the submission does not pass validation, the CAD(s) is rejected and an error message is provided in the CAD response message. If rejected, the CAD is not stored in the CARM system. If the submission passes validation, the CAD is accepted and stored in the CARM system for duty, tax, and interest calculation (if applicable). 213. The CARM system posts the updated duties and taxes. If the adjustments result in an amount owing to the CBSA, interest owing will be calculated and added to the amount. If the adjustments result in a refund to the Importer, and the CBSA does not issue a Statement of Adjustment within the 90 day limit, the system will calculate interest beginning the 91st day after the claim was successfully accepted. 214. The outbound message regarding the results of the process is transmitted to the sender via EDI. This includes any applicable duties, taxes, and interest resulting from the CAD transmission. If the adjustment requests are processed automatically by the CARM System, the outbound EDI message will provide confirmation of the acceptance. This means that the version submitted is the latest version. If the adjustment requests require review by a CBSA officer, the outbound EDI message will indicate such. After the CBSA officer processes the adjustment requests, the results (decision) will be detailed on a Statement of Adjustment sent to the Importer's inbox on the CCP . 215. Adjustment results are captured on the Statement of Adjustment, which provides information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. Rejection of CAD accounting for mass adjustments via EDI 216. Upon submission of the CADs, the transmitting party receives an outbound message rejecting one or more of the CAD transmissions. The Importer or their authorized representative is asked to update the CAD(s) based on error messages communicated via EDI. Sample error messages can be found in Chapter 26 Appendix B MIG CAD Examples of the ECCRD . 217. Error messages and additional information (if applicable) for resolving the issue(s) is provided only for rejected transactions. The Importer or their authorized representative updates the rejected CAD(s) based on error messages communicated to the client via EDI. Additional considerations, limitations, and requirements for line additions and voiding are found in Chapter 26 Sections 8.2 Considerations and Limitations, 8.3 Line Additions and Voiding, and 8.6 Mass Adjustments of the ECCRD . 218. The Importer or their authorized representative transmits the CAD(s) via EDI, referencing the same Mass Adjustment Case using the original CBSA Case Number if the request has not yet been processed. If processed, a new Mass Adjustment Case must be generated and the new CBSA Case Number referenced in the submission (this is treated as a new submission). The updated version of the CAD(s) is re-validated . Drawbacks 219. Information on drawbacks can be found in Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs . Self-adjustment under SIMA or surtax 220. The importer submits a request for re-determination (refund) of SIMA duties after the payment due date via the CCP . 221. A request for re-determination must be submitted via the CCP when requesting a refund of SIMA duties after the payment due date. The importer submits a request through the CCP using a separate web-form and does not submit changes through the CAD itself. 222. The importer selects the lines on the CAD(s) they wish to appeal by either: selecting the CAD lines themselves, when appealing the original determination (that is, initial SIMA decision or deemed decision) selecting the CAD lines captured within a Statement of Adjustment, when appealing a re-determination (that is, a decision rendered under SIMA Section 55, 56, or 57) 223. The TCP must submit the following information along with their request: type of request and reason(s) for the request (for example, request for Normal Values to be established or reviewed, amount of subsidy to be established or reviewed) a statement setting out the grounds on which the determination or re-determination is contested (including the legislative authority) a statement setting out the facts on which the request for re-determination is based Evidence in support of the facts a copy of the original (that is, interim and final) accounting document package (at a minimum, the customs invoice or a commercial invoice which meets the CBSA's invoice requirements; the cargo control document; and any required certificate and/or permits) 224. In cases where an importer is questioning whether the imported goods are those described in an order or finding of the Canadian International Trade Tribunal ( CITT ), the importer also submits evidence including samples of the imported product, product literature/specifications, certificates of specification, and purchase documents describing the goods in detail (for example, purchase order, commercial invoice). 225. The Importer, or an authorized representative, can view the Statement of Adjustment via the CCP . The Statement of Adjustment captures the result of the process, including information on previous and adjusted transactional details, the change in total duties and/or taxes assessed (if applicable), and the legislative authority supporting the change. If there is a change in the total duties and/or taxes assessed, the net change (that is, credit or debit) of any adjustments are also provided on the DN. 226. For additional information, please refer to Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act . Section 7: Compliance Obligations 227. Based on CSA requirements found in the Part 2 application, the CSA importer is required to do the following: establish a new release date and be able to provide supporting documentation for the company's receipt date(s), which replaces the border release date use an \"accounting trigger\" for accounting to the CBSA perform a monthly sweep to identify and account for open invoices and receipts not captured by the trigger implement a mechanism to differentiate between imported goods and domestic shipments, and foreign versus domestic vendors make adjustments for any trade data previously accounted for, that requires a correction when additional or subsequent information is received notify the CBSA when there are changes to their TCP; the CBSA shall be notified when there are changes to an importer's US or Mexico vendor list or direct shipped domestic consignee list make electronic transmissions for TCP 228. The importer must also, on an annual basis, test their processes, systems and review the information submitted in their original Part 2 application to ensure all systems and information remain valid. Any changes must be reported to the CBSA. First validation and subsequent revalidation 229. The first validation review will usually be initiated within 12 months of the CSA importer having begun operations within the CSA environment. It is necessary for the CBSA to validate the importer's application details and to verify that the approved CSA importer is knowledgeable about the operational requirements of the program. 230. To ensure that a CSA participant maintains good standing in the CSA program, a CBSA officer will validate the participant regularly. This process will validate that the CSA-approved importer is fulfilling all CSA obligations and that the client remains low risk. If areas of non-compliance are identified, the CBSA officer will determine if an action plan is required. 231. Subsequent re-validations will usually be initiated 4 years from the date the final validation report is sent to the client. In the event the CBSA officer has any concerns or if there are any major changes to client activity (that is, new service provider, new operating systems), a revalidation will be considered prior to the four year requirement and will be initiated within 12 months of the changes having taken effect. The re-validation process will ensure program compliance by: conducting a risk assessment verifying that all CSA obligations continue to be met examining systems and audit trail capabilities reviewing the reconciliation of revenues administering an action plan if warranted applying AMPS if non-compliance is identified Monitoring 232. After an importer has been issued a CSA authorization and begins to operate within the CSA environment, periodic monitoring may be conducted by the CBSA. This process will help maintain the general level of compliance of CSA importers with the CBSA's program legislation and related requirements. Post incident analysis (PIA) 233. The CBSA may conduct a PIA following an incident or breach of supply chain security. A letter will be sent to the program member via the CCP when a PIA has been initiated. The letter of notification will state the reason for the PIA and request the member's participation. 234. The purpose of a PIA is to assess compliance with program requirements or obligations under the Act following a security-related incident and to implement any necessary corrective action. A PIA will not be conducted at the request of another program or agency without grounds directly rooted in CSA program policy. The PIA will seek to: identify the source of the incident assess the member's response and cooperation with customs regulations and law enforcement (including self-reporting) ensure the implementation of proactive measures to prevent future incidents 235. Incidents that require a PIA may be brought to the attention of the CBSA by means of: voluntary disclosure by the business or its authorized representative communications with CBSA operations, including BSOs court decisions or legal publications 236. At the discretion of the CBSA, membership benefits, including access to FAST lanes entering Canada, may be maintained or suspended throughout the duration of a PIA depending on the severity of the incident. The outcome of a PIA may consist of: an action plan to outline corrective measures in response to the incident suspension or cancellation of program membership If the program member gives an unsatisfactory explanation as to the possible cause(s) of the incident, fails to respond effectively to the incident, and/or is unwilling or unable to participate in a PIA, then program membership may be suspended or cancelled at the discretion of the CBSA. 237. A letter will be sent to the program member via the CCP when a PIA has been concluded. The letter will state the outcome of the PIA and will provide an effective date for the CBSA's decision. A cancellation decision as a result of a PIA is subject to appeal. Action plans 238. An action plan constitutes a mutual agreement between the importer and the CBSA. Action plans are administered to resolve specific incidents of non-compliance and do not necessarily result in an automatic suspension or cancellation of a CSA authorization. Action plans are created to formally document identified compliance issue(s), provide a means by which to resolve the issue(s) as well as provide support until such situations are corrected. 239. Action plans may be created for issues of non-compliance which fall under either section 10.6(1) (suspension from the program) or 10.6(2) ( cancellation/removal from the program) of the AIGPDR. 240. The importer will be notified when an action plan is required. A reasonable timeframe will be determined by taking into consideration the complexity and specific nature of the issue(s) which gave rise to the action plan. Should the importer feel they require additional time within which to address or correct the issue(s) they may make a written request for an extension of time via the CCP. Such requests will be reviewed by the CBSA on a case-by-case basis . 241. Should an importer feel that an action plan is not warranted, they should contact the issuing officer identified in the CCP for their case. It is important to note that an action plan cannot be appealed as it is an interim measure to aid a client with compliance issues. Should a client have questions related to the action plan, they should contact the issuing officer. If a client does not follow through with the required corrective actions their CSA authorization may be suspended or cancelled. Penalties 242. Importers who do not comply with the requirements of the CSA program may be subject to penalties under the AMPS . CSA importers are not exempt from other non-CSA penalties that may also apply. More information on AMPS is available in Memorandum D22-1-1: Administrative Monetary Penalty System . Systems outages CBSA unplanned outage 243. The CBSA System Outage Contingency Plan sets out the procedures for importing commercial goods in the event of a full CBSA system outage in all modes. Clients may contact the TCCU at 1-888-957-7224 for additional clarification.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-6", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Appendix A: Load specifications for vendors and consignees", + "part": "", + "division": "", + "heading": "", + "text": "As part of the CSA application and approval process, importers must submit an inventory of their TCPs to CBSA, as follows:\n- A list of all United States (US) and Mexico vendors and domestic direct ship consignees must be submitted to the CBSA with the Part 2, Books and Records, of the application process. If significant volumes are to be submitted, it is recommended that a test file be forwarded to check for file layout accuracy, before submitting the entire file.\n- A complete file must be submitted to the CBSA and approved at least six weeks before the CSA start date.\nFlat file specifications\nOnly flat files in fixed length records with a .txt extension can be accepted by the CBSA and uploaded into CBSA systems. Submissions that do not conform to the specifications and cannot be uploaded to CBSA systems will be returned to the applicant. This will lead to delays in the application and approval process.\nCBSA will not manipulate submissions to conform to the flat-file specifications. Should corrections or updates to submissions be required, the CBSA cannot accept them by email.\nSpecifications\nFlat files consist of the following:\n- a header record\n- data records\n- a trailer record\nAll fields must be left aligned .\nHeader record\nThe file must begin with a header record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Complete the header record with a hard return (that is, press \"enter\").\nMandatory fields for header record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"00\" 2 Business number 9 numeric The 9-digit business number of the CSA importer 3 Filler 439 spaces 439 blank spaces\nExample: The header record should begin like this: 00123456789 and be followed by 439 blank spaces. Do not fill with zeroes .\nData records\nVendor and direct-shipped consignee\nEach line (that is, each vendor or consignee record) must contain 450 bytes (that is, 4507nbsp;characters, including spaces). All the fields listed below are mandatory at the set length specified. Any unused characters must be spaces. (Do not input \"0\"s) At the end of each line, include a hard return (that is, press \"enter\").\nMandatory fields for vendor and direct-shipped consignee Field Data element Length Specifications Example 1 Record identifier 2 numeric Must be \"02\" for consignee records Must be \"03\" for vendor records 02 03 2 Business number 15 alphanumeric BN15 must be a recognized division of a CSA applicant. Must be nine digits, the identifier RM followed by four digits 123456789RM0001 3 TCP Type Code 2 numeric Must be one of the following: 01: Dunn and Bradstreet 02: internal 03: business number (CDN registered companies) 04: internal revenue service United States 05: SCAC # 06: other 03 4 TCP identifier 15 alphanumeric Must be 15 characters (including spaces). Will accept number or letters. This must be unique and not duplicated. 12345 67890abcd 5 Address line 1 30 characters Must have at least two characters; at least one character must be numeric. Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. 128th St. 6 Address line 2 30 characters Will accept punctuation and symbols. Must fill with spaces to equal 30 characters. Unit 88 7 City 30 characters Must have at least two characters. Will accept punctuation and symbols (for example, St. John's). Must fill with spaces to equal 30 characters. New York 8 Province/State code 2 alpha For consignee records: a valid province is mandatory For vendor records: if country code is \"United States\", a valid state code is mandatory if country code is not \"United States\" a two-character province/state code can be entered, otherwise it must be filled with two blank spaces AB NY 9 Country code 2 alpha For consignee records: must = \"CA\" For vendor records: cannot = \"CA\" CA United States 10 Postal/zip code or other country postal code 10 alphanumeric For consignee records: must be valid postal code (no space in the middle) For vendor records: If country code is \"United States\" then a valid ZIP code is required. A five-digit ZIP code must be followed by five spaces and a nine-digit ZIP code cannot have the hyphen and must be followed by one space. If country code is not \"United States\", another country postal code can be entered, otherwise it must be filled with 10 spaces. N9D7H4 12345 123456789 A1A1A1B 11 Business name 175 alphanumeric Must be at least two alphanumeric; Will accept punctuation and symbols. Must fill with spaces to equal 175 characters. ABC Importing 12 Filler 137 spaces Must fill with 137 spaces. 137 spaces\nThe total record must be comprised of 450 characters including spaces.\nTrailer record\nThe file must end with a trailer record, which must be 450 bytes (that is, 450 characters, including spaces). All the fields listed below are mandatory at the specified length. Any unused characters must be spaces. Do not include a hard return at the end of the trailer record (that is, do not press \"enter\" ).\nMandatory fields for trailer record Field Data element Length Specifications 1 Record identifier 2 numeric Must be \"99\" 2 Number of records 9 numeric The number of records in the file, including the header and trailer records. This number must have preceding zeroes (for example, 000000076) 3 Filler 439 blank spaces 439 spaces\nExample: If you had 74 vendors and consignees in the file and, remembered to add the header and trailer records, the trailer would be 99000000076 followed by 439 spaces. Do not fill with zeroes .\nReasons for rejection of flat file submissions\nSubmissions will be rejected if:\n- the header record does not exist, is duplicated, or is found elsewhere in the file\n- the header record does not begin with \"00\"\n- the BN9 is not valid with the CBSA, or is not a valid CSA importer\n- the header or trailer record does not have exactly 450 characters, including spaces\n- no vendor or consignee records exist (that is, no data records were provided)\n- the vendor/consignee records are not maximized to exactly 450 characters\n- the TCP identifier (Field 4) is duplicated\n- the postal code includes a space or is not a valid postal code\n- the data in each field are not left aligned\n- the trailer record does not begin with \"99\"\n- the total record count does not equal the count in the trailer record, including the header and trailer records\n- the record count field is not nine digits (for example, \"000000076\")\n- there is a hard return after the trailer", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-7", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Appendix B: Transition", + "part": "", + "division": "", + "heading": "", + "text": "The transition of an importer from traditional CBSA processes to the CSA environment is critical, and requires careful coordination between the CBSA officer, the importer, the service providers and the CBSA. In particular, the implications of the importer's CSA \"start date\" need to be clearly understood and applied. On the importer's CSA start date, transactions submitted to the CBSA with the BN15 of the CSA-approved importer are processed using CSA procedures and the processing of records in ACROSS will change. These changes include:\n- Release records are de-linked from accounting records for importers to trigger accounting from their internal business systems.\n- The five-day time frame for the accounting of commercial goods is discontinued and the CSA importer is to account within the time frames of CSA accounting option selected. An overdue release report is not generated for releases after the start date.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-8", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Appendix C: CSA accounting options", + "part": "", + "division": "", + "heading": "", + "text": "CSA accounting options Element Option 1 Option 2 Accounting period, (CAD) submission For all goods received/released in month 1, CAD due on or before payment due date. For all goods received/released between the 18th of month 1 to the 17th of month 2. CAD due on or before payment due date. Payment due date 10 week days after the 17th of month 2. Same as option 1. Billing period All goods received/released in month 1, payment due 10 week days after the 17th of month 2. All goods received/released between the 18th of month 1 to the 17th of month 2, payment due 10 week days after the 17th of month 2. Range CAD and payment due date (calendar days) 31 to 62 days from receipt/release. 15 to 45 days from receipt/release. SOA 25th of month 2 for all goods released in month 1. 25th of month 2 for all goods released between the 18th of month 1 to the 17th of month 2. Correction period From CAD submission date to payment due date. Same as option 1. Adjustment period From payment date onward. Same as option 1.", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-9", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "Appendix D: Letter of authorization", + "part": "", + "division": "", + "heading": "", + "text": "(Sample only)\n[Insert business letter head] Date: [insert information] To: Canada Border Services Agency Subject: Letter of authorization This is to advise you that: Name of representative: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] Is authorized by: Name of business: [insert information] Address: [insert information] City/province/state: [insert information] Postal/zip-code: [insert information] To provide information to the Canada Border Services Agency (CBSA) on behalf of the business as required in relation to the Partners in Protection program. [Insert business name] acknowledges that by authorizing the above noted representative, it assumes full liability for all information provided to the CBSA by their representative. This authorization is valid until further notice. Authorized signature: [insert information] Title: [insert information] Telephone number: [insert information]", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + }, + { + "id": "dmemo-D23-3-1-10", + "doc_type": "memorandum", + "act_code": "D-Memo", + "act_short": "D-Memo", + "act_name": "CBSA D-Memoranda", + "section": "D23-3-1", + "marginal_note": "References", + "part": "", + "division": "", + "heading": "", + "text": "Consult these resources for further information.\nApplicable legislation\n- Accounting for Imported Goods and Payment of Duties Regulations\n- Customs Act\n- Customs Tariff\n- Presentation of Persons (2003) Regulations\n- Privacy Act\n- Reporting of Imported Goods Regulations\n- Special Import Measures Act\nRelated D memoranda\n- Memorandum D1-4-1: CBSA Invoice Requirements\n- Memorandum D1-6-1: Authority to Act as Agent\n- Memorandum D7-4-3: NAFTA Requirements for the Duty Drawback and Duties Relief Programs\n- Memorandum D11-6-5: Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief\n- Memorandum D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act\n- Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods\n- Memorandum D17-2-3: Importer Name/Account Number or Business Number Changes\n- Memorandum D22-1-1: Administrative Monetary Penalty System\n- Memorandum D23-2-1: Customs Self-Assessment Program for Carriers\nSuperseded D memorandum\nD23-3-1 dated January 31, 2025\nIssuing office\nTrusted Trader Programs Unit Trusted Trader Programs Division Commercial Program Directorate Commercial and Trade Branch", + "history": "", + "last_amended": "2026-01-08", + "current_to": "2026-01-08", + "citation": "Memorandum D23-3-1", + "source_url": "https://www.cbsa-asfc.gc.ca/publications/dm-md/d23/d23-3-1-eng.html" + } +] \ No newline at end of file