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Memorandum D7-4-4

Customs Bonded Warehouses

2002-03-19
Memorandum D7-4-4, dated July 13, 2001, has been amended to reflect changes to the list of customs offices in Appendix D. We have also amended the Table of Contents on page 2.

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Last modified: 2002-03-19

Summary

This memorandum outlines and explains the procedures to be followed by an individual or company when making application for a customs bonded warehouse licence, and the conditions under which such a warehouse must operate.

References

Issuing office Duty Deferral Unit
Trade Policy and Interpretation Directorate
Headquarters file 6514-0
Legislative references Customs Tariff
Other references D7-4-1, D7-4-2, D7-4-3, D17-1-1, D17-1-10
Superseded memoranda D D4-1-0, April 2, 1996
D4-1-2, January 1, 1991