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All groups of departmental memoranda

Note: Memoranda marked "Non-CBSA" may contain outdated information.

Number Date
D1-2-1 2008-09-17 Special Services
D1-3-1 2008-10-09 Fees for Information and Records
D1-4-1 2013-03-01 CBSA Invoice Requirements
D1-6-1 2016-01-28 Authority to Act as Agent
D1-7-1 2008-10-07 Posting Security for Transacting Bonded Operations
D1-8-1 Revised
Licensing of Customs Brokers
D1-8-3 2013-11-07 Canada Border Services Agency Customs Brokers Professional Examination
D1-16-3 Revised
Guidelines for the access to, use, and disclosure of advance passenger information (API), passenger name record (PNR) data and pre-departure air exit information
D2-1-1 Revised
Temporary Importation of Baggage and Conveyances by Non-residents
D2-1-2 2017-03-20 Foreign Scientific or Exploratory Expeditions in Canada
D2-1-4 Revised
Casual Donations – Tariff Item No. 9816.00.00
D2-1-5 2015-11-18 Bequests - Tariff Item no. 9806.00.00
D2-2-1 2010-05-04 Settlers' Effects – Tariff Item No. 9807.00.00
D2-2-2 2015-11-13 Settlers' Effects Acquired With Blocked Currencies
D2-2-3 Revised
Seasonal Residents’ Effects - Tariff Item No. 9829.00.00
D2-3-1 2013-04-30 Personal Exemptions for Residents Returning to Canada
D2-3-2 2012-05-29 Former Residents of Canada – Tariff Item No. 9805.00.00
D2-3-4 2005-02-22 Release of Personal Effects of Canadian Armed Forces Personnel
D2-3-5 2010-03-22 Shore Leave for Canadian Crew Members on Canadian Flag Ships
D2-3-6 Revised
Non-commercial Provincial Tax Collection Programs
D2-3-7 2017-08-17 Marine Operations — Canada Border Services Agency Processing of Cruise Ships
D2-4-1 Revised
Temporary Importation of Conveyances by Residents of Canada
D2-5-0 2007-08-30 Legislative Requirements for the Presentation of Persons at a Canada Border Services Agency (CBSA) Office
D2-5-1 Revised
Charter Access to Airports
D2-5-2 2015-09-24 Facilities for Passengers Transiting at Canadian International Airports
D2-5-3 2015-02-24 Travellers Requiring Mobility Assistance at Canadian International Airports
D2-5-5 2015-02-25 Progressive Clearance at Airports
D2-5-6 2015-02-25 Aircrew Reporting
D2-5-7 2003-11-05 Non-CBSA
E311 Customs Declaration Card, and Multilingual Leaflet CE311, Translation of the Customs Declaration Card
D2-5-11 Revised
Guidelines for commercial air carriers for the processing of prescribed traveller information
D2-5-12 Revised
Telephone Reporting for General Aviation and Private Boats
D2-5-13 Revised
International to Domestic Connections Process
D2-6-1 2017-07-05 Residential Status of Travellers Arriving in Canada
D2-6-3 2017-06-08 Disposition of Alcoholic Beverages
D2-6-4 2015-11-13 Travellers' Baggage Procedures
D2-6-5 2015-11-13 Documentation of Goods for Temporary Exportation
D2-6-6 1985-08-28 Non-CBSA
Co-operation With Statistics Canada
D2-6-7 Revised
Use of Form BSF241, Non-monetary General Receipt
D3-1-1 Revised
Policy Respecting the Importation and Transportation of Goods
D3-1-3 2017-05-25 Commercial Importation of Intoxicating Liquors
D3-1-5 Revised
International Commercial Transportation
D3-1-8 Revised
Cargo – Export Movements
D3-2-1 Revised
Air Pre-arrival and Reporting Requirements
D3-3-1 2021-12-14 Freight forwarder pre-arrival and reporting requirements
D3-4-2 Revised
Highway Pre-arrival and Reporting Requirements
D3-5-1 Revised
Marine Pre-load/Pre-arrival and Reporting Requirements
D3-5-7 2016-01-06 Temporary Importation of Vessels
D3-6-6 Revised
Rail Pre-arrival and Reporting Requirements
D4-1-4 2021-11-12 Customs Sufferance Warehouses
In Brief
Storage of Goods
D4-1-7 2023-08-10 Extension of Time Limits for the Storage of Goods
D4-2-1 2015-10-23 Ships’ Stores
D4-3-2 2015-10-28 Duty Free Shop - Licensing
D4-3-4 2015-06-02 Duty Free Shop - Operational Responsibilities
D4-3-5 2015-09-22 Duty Free Shop - Inventory Control and Sales Requirements
D4-3-7 2023-02-22 Duty Free Shop - Contraventions and Penalties
D5-1-1 Revised
International mail processing
D5-1-5 Revised
Damaged Mail
D5-1-13 2016-09-29 Publications Imported by Mail or Courier
D5-2-2 2016-09-28 International Mail Destined to Canadian Forces Post Offices
D6-2-3 Revised
Refund of Duties
D6-2-4 2015-11-30 Value for Duty of Defective Parts or Articles Removed From Equipment and Returned to the Supplier for Credit
D6-2-5 2014-05-09 Abatement of Customs Duties
D6-2-6 2015-03-27 Refund of Duties and Taxes on Non-commercial Importations
D7-2-3 2015-03-16 Obsolete or Surplus Goods
D7-3-2 2014-11-14 Exported Motor Vehicles Drawback
D7-4-1 2015-03-16 Duties Relief Program
D7-4-2 2014-11-13 Duty Drawback Program
D7-4-3 2015-05-27 NAFTA Requirements for the Duty Drawback and the Duties Relief Programs
D7-4-4 2015-10-21 Customs Bonded Warehouses
D8-1-1 Revised
Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations
D8-1-2 2013-03-15 International Events and Convention Services Program (IECSP)
D8-1-4 2015-08-07 Administrative Procedures Related to Form E29B, Temporary Admission Permit
D8-1-7 2015-02-12 Use of A.T.A. Carnets and Canada/Chinese Taipei Carnets for the Temporary Admission of Goods
D8-1-9 2015-09-08 Application of the Imported Demonstration Aircraft Remission Order
D8-2-1 2015-06-25 Canadian Goods Abroad Program
D8-2-2 2000-11-29 Non-CBSA
Postal Imports Remission Order
D8-2-3 2015-06-04 Application of the Non-commercial Importations Remission Order
D8-2-4 2015-09-08 Canadian Goods Abroad Program – Emergency Repairs
D8-2-5 2015-09-16 Application of the Foreign Aircraft Servicing Equipment Remission Order
D8-2-6 2015-04-09 The Outward Processing Remission Order (Textiles and Apparel) Program
D8-2-8 2016-09-22 Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)
D8-2-9 2015-10-15 Tariff Item No. 9815.00.00 – Charitable Goods
D8-2-10 2015-09-08 Goods Returning to Canada Having Been Repaired Outside of Canada
D8-2-11 2015-09-02 Goods Returning to Canada After Being Altered or Worked on Outside Canada
D8-2-14 2015-11-30 Tariff Item 9936.00.00 Apparel Samples
D8-2-15 2014-08-20 Administration of the Representational Gifts Remission Order
D8-2-16 Revised
Courier Imports Remission
D8-2-19 2015-03-16 Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order
D8-2-21 2013-09-09 Instructions Pertaining to the Aircraft (International Service) Remission Order
D8-2-23 1998-04-30 Cancelled - 2017-02-02
D8-2-25 2015-03-20 Canadian Vessels Repaired or Altered in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland or Norway
D8-2-26 2015-09-08 Goods Re-entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary
D8-2-27 2016-09-07 Canadian Goods, Originating in Canada or Accounted for, Temporarily Exported and Returned
D8-3-1 2014-01-16 Administration of the Advertising Material Remission Order
D8-3-2 2016-01-08 Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remisssion Order
D8-3-6 Revised
Tariff Item 9905.00.00 and the Passover Products Remission Order
D8-3-7 2015-09-24 Administration of the Printed Material for Foreign Carriers Remission Order
D8-3-8 2015-06-24 Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Repaired Abroad
D8-3-11 2014-03-04 Tariff Item 9832.00.00 Coffins or Caskets
D8-3-15 2014-02-03 Application of the Computer Carrier Media Remission Order
D8-3-16 2013-09-18 Instructions Pertaining to the Systems Software Development Contract Remission Order
D8-4-1 2014-11-18 Information Pertaining to Remission Orders
D8-4-2 2017-02-15 Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers
D8-9-3 2001-05-10 Non-CBSA
Defence Supplies and Defence Production and Development Sharing Arrangements Between Canada and the United States
D8-11-1 2014-11-04 Application of the Tailored Collar Shirts Remission Order, 1997
D8-11-2 2014-11-05 Application of the Outwear Greige Fabrics Remissions Order, 1998
D8-11-3 2014-11-05 Application of the Shirting Fabrics Remission Order, 1998
D8-11-4 2014-11-06 Application of the Outwear Apparel Remission Order, 1998
D8-11-5 2014-11-13 Application of the Blouses, Shirts and Co-ordinates Remission Order, 1998
D8-11-6 2014-11-13 Application of the Outwear Fabrics Remission Order, 1998
D8-11-7 2014-11-13 CBSA Policy on the Transfer of Entitlement Pursuant to the Textile and Apparel Remission Orders
D8-11-8 2015-12-18 Administration of the Designer Remission Order, 2001
D9-1-1 2017-06-07 Canada Border Services Agency's Policy on the Classification of Obscene Material
D9-1-3 2011-11-18 Coin, Base or Counterfeit
D9-1-5 1998-02-16 Cancelled - 2016-02-22
D9-1-6 Under review
Goods manufactured or produced part by prison or forced labour
D9-1-7 2012-06-15 Used or Second-hand Mattresses and Materials Therefrom
D9-1-9 2012-05-31 False Description of Geographical Origin of Goods and Goods With Trade Marks -Tariff Item No. 9897.00.00
D9-1-11 2016-08-25 Importation of Used or Second-hand Motor Vehicles
D9-1-13 2010-03-19 White Phosphorous Matches
D9-1-15 2017-07-12 Canada Border Services Agency's Policy on the Classification of Hate Propaganda, Sedition and Treason
D9-1-17 Revised
Canada Border Services Agency's Determination Procedures for Obscenity and Hate Propaganda
D10-0-1 Revised
Classification of Parts and Accessories in the Customs Tariff
D10-0-2 2015-09-24 Punctuation in the Customs Tariff
D10-2-3 2006-06-12 Non-CBSA
Tariff Classification, Sampling, and Testing of Raw Sugar
D10-13-1 2022-01-06 Classification of Goods
D10-13-2 2014-03-28 Administrative Policy – Tariff Interpretation of "Functional Units"
D10-13-3 Revised
Interpretation of the Term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19
D10-14-2 2014-10-28 Cancelled
D10-14-3 2014-01-20 Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables
D10-14-4 2014-03-03 Classification of Juice and Juice Concentrates in Heading 20.09
D10-14-8 1991-08-23 Non-CBSA
Abbreviations Used by the Forest Products Industry
D10-14-15 2014-04-23 Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)
D10-14-18 2014-03-03 Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables
D10-14-21 2014-04-23 Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines
D10-14-22 2014-05-12 Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29
D10-14-23 2014-05-13 Tariff Classification of Inflators, Modules of Airbags, and Airbags
D10-14-24 2014-05-09 Tariff Classification of Non-commercial Snowmobile, Utility, or Boat Trailers
D10-14-25 2014-07-02 Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers
D10-14-26 2014-05-09 Tariff Classification of Fire Fighting Vehicles
D10-14-27 2019-07-02 Tariff Classification of Front-mount Mowers
D10-14-28 2014-01-17 Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the Skin
D10-14-29 2020-05-20 Tariff Classification of Gloves
D10-14-30 2014-05-27 Tariff Classification of Medicaments Including Natural Health Products
D10-14-31 2014-05-13 Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39
D10-14-32 2015-08-20 Tariff Classification of Pizza Kits
D10-14-33 2014-04-24 Tariff Classification of Limestone of a Kind Used in Animal Feed
D10-14-35 2004-12-15 The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings
D10-14-36 2022-03-30 Tariff Classification Policy on Ratchet Drives
D10-14-37 2015-06-18 Determining the Composition of Uppers of Footwear
D10-14-38 2014-03-03 Tariff Classification of a Piece of Furniture Imported Unassembled or Disassembled
D10-14-39 2015-05-28 Canadian Diamonds Exported and Returned
D10-14-40 2015-11-02 Unserviceable Vehicle Parts for Remanufacturing
D10-14-41 2014-05-02 Tariff Classification and Quantity Measurement of Wood in the Rough
D10-14-42 2014-07-02 Tariff Classification of Automotive Brackets
D10-14-43 Revised
Tariff classification of filters, parts thereof and filter media
D10-14-44 2014-06-19 Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailers
D10-14-45 2015-11-02 Tariff Classification of Kit Cars
D10-14-46 2014-06-24 Cancelled
D10-14-48 2014-07-04 Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving Lives
D10-14-50 2014-10-31 Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00
D10-14-51 2020-08-28 Tariff Classification Policy: Tariff Item 9948.00.00
D10-14-52 Under Review
Tariff Classification of Deactivated and Replica Firearms and Firearm Reproductions
D10-14-53 2014-05-05 Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of the Customs Tariff
D10-14-54 2022-01-06 Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10
D10-14-55 Revised
Tariff Classification of wood flooring products (including cork)
D10-14-56 2014-05-09 Tariff Classification of Metal Frame Gazebos
D10-14-58 2014-03-03 Tariff Classification of Furniture Sets
D10-14-59 2016-01-06 Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such Fabric
D10-14-60 2014-05-09 Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90
D10-14-61 Under review
Tariff Item No. 9937.00.00 and the Recognition of an Ethno-cultural Group
D10-14-62 2015-11-12 Tariff Classification of Costumes
D10-14-63 2013-07-04 Tariff Classification of Live Chicks of the Species Gallus Domesticus
D10-14-64 2021-12-02 Tariff classification of goods using Bluetooth® technology
D10-14-65 2015-08-27 Tariff Classification of Decoy Calls
D10-14-66 2015-08-27 Tariff Classification of Certain Printed Flags and Banners
D10-14-67 2015-08-27 Tariff Classification of Porcelain or China Versus Other Ceramics
D10-14-68 Revised
Tariff Classification of Play Seats for Young Children
D10-14-69 2017-04-25 Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00
D10-15-1 2014-01-17 Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02
D10-15-3 2014-07-08 Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural Character
D10-15-11 Revised
Sports Goods of Tariff Item 9984.00.00
D10-15-12 2015-08-27 Interpretation of Tariff Item No. 9986.00.00 – Religious Articles
D10-15-13 2014-05-09 Handicrafts
D10-15-15 2014-10-28 Interpretation of Tariff Item No. 9959.00.00
D10-15-16 2014-05-12 Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91
D10-15-18 2017-03-01 Tariff Items 9967.00.00 and 9968.00.00
D10-15-19 2014-05-27 Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00
D10-15-20 2014-11-27 Interpretation of Tariff Item No. 9966.00.00
D10-15-21 2015-11-02 Interpretation of Tariff Item 9958.00.00
D10-15-22 2014-06-24 Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00
D10-15-24 2015-04-02 Tariff Item No. 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities
D10-15-25 2014-06-24 Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10
D10-15-26 Revised
Goods to be employed in a Noxious Atmosphere
D10-15-27 Revised
Tariff Classification of safety headgear of subheading 6506.10
D10-15-28 2018-03-14 Tariff Classification of footwear, covering the ankle
D10-15-29 Revised
Tariff Classification of suitcases, travelling bags, backpack (rucksacks) and handbags of heading 42.02
D10-15-30 Revised
"Furniture for domestic purposes"
D10-15-31 Revised
Tariff Classification of car seat covers
D10-17-15 2014-07-07 Information requirements for textiles and textile products
D10-17-38 2015-05-13 Administrative policy – Tariff Classification of marble and granite blocks and slabs
D10-17-39 2014-06-24 Interpretative policy – Tariff Classification of metal ores and concentrates
D10-17-40 2015-06-09 Tariff Classification of woven chenille fabrics
D10-17-41 2015-01-15 Tariff Classification of rough diamonds, unsorted diamonds, and unworked diamonds
D10-18-1 2016-08-12 Tariff Rate Quotas
In Brief + page 4
D10-18-6 Revised
First-come, First-served Agricultural Tariff Rate Quotas
D10-18-7 2020-06-30 Importation of certain dairy products and the Import Control List (ICL)
D10-18-8 2020-06-30 Importation of certain poultry and egg products and the Import Control List (ICL)
D11-3-1 Revised
Marking of imported goods
D11-3-2 2014-04-15 Marking Determination/Re-determination of Goods Imported From a NAFTA Country
D11-3-3 Revised
CUSMA Countries of Origin Marking Rules
D11-4-2 Revised
Proof of Origin of Imported Goods
D11-4-3 2013-04-04 Rules of Origin Respecting the Most-Favoured-Nation Tariff
D11-4-4 2017-10-16 Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff
D11-4-5 2018-02-13 Rules of Origin Respecting Commonwealth Caribbean Countries
D11-4-6 2018-02-15 Rules of Origin for the New Zealand and Australia Tariff Treatments
D11-4-9 2020-02-04 Cancelled
D11-4-10 2020-02-04 Cancelled
D11-4-13 Revised
Rules of Origin for Casual Goods Under Free Trade Agreements
D11-4-14 Revised
Certification of Origin Under Free Trade Agreements
D11-4-16 Revised
Advance rulings for origin under Free Trade Agreements
D11-4-18 2014-10-27 Uniform Regulations Chapters Three and Five of NAFTA
D11-4-19 2020-11-18 The Determination of When Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff under NAFTA
D11-4-20 Revised
Procedures for Verifications of Origin Under a Free Trade Agreement with Non-European Countries
D11-4-21 2022-02-28 Procedures for Verifications of Origin Under a Free Trade Agreement with European Countries
D11-4-22 2020-10-28 Tariff Preference Levels
D11-4-24 Under Review
Uniform Regulations – Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)
D11-4-26 2014-12-19 Uniform Regulations – Chapter V of the Canada-Costa Rica Free Trade Agreement (CCRFTA)
D11-4-27 2020-05-07 Canada–Costa Rica Free Trade Agreement (CCRFTA): Costa Rica Free Zone Regime
D11-4-28 2014-04-02 Haiti Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT) and the Least Developed Country Tariff (LDCT)
D11-4-29 2014-04-09 Uniform Regulations – Chapter Four of the Canada-Panama Free Trade Agreement (CPAFTA)
D11-4-30 2014-10-15 Uniform Regulations – Chapter Five of the Canada-Honduras Free Trade Agreement (CHFTA)
D11-4-31 2015-03-27 Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)
D11-4-32 2018-03-29 Application of the De Minimis Provision to Textile and Apparel Goods under the North American Free Trade Agreement (NAFTA)
D11-4-33 2020-05-15 Uniform Regulations – Chapter Four of the Canada-Peru Free Trade Agreement (CPFTA)
D11-4-34 2020-06-30 Uniform Regulations - Chapters Five, Six, and Seven of the Canada-United States-Mexico Agreement (CUSMA)
D11-4-35 2020-11-18 The Determination of When Goods are Entitled to the Benefit of the United States Tariff or Mexico Tariff under CUSMA
D11-4-36 2021-03-24 Canada-United States-Mexico Agreement (CUSMA) Motor Vehicle Averaging Election for Purposes of Regional Value Content and Labour Value Content
D11-4-37 2021-11-04 Origin Quotas and Alternatives to the Product-Specific Rules of Origin under the Canada – European Union Comprehensive Economic and Trade Agreement and the Canada-United Kingdom Trade Continuity Agreement
D11-5-1 2014-03-18 NAFTA Rules of Origin
D11-5-2 2014-02-25 NAFTA – Specific Rules of Origin
D11-5-3 2018-02-06 Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin
D11-5-4 Revised
Canada-Chile Free Trade Agreement (CCFTA) Rules of Origin
D11-5-6 2021-02-04 Canada-Israel Free Trade Agreement (CIFTA) Rules of Origin
D11-5-7 2014-04-15 Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin
D11-5-8 2014-04-15 Canada–Peru Free Trade Agreement (CPFTA) Rules of Origin
D11-5-9 2020-12-16 Canada–Colombia Free Trade Agreement (CCOFTA) Rules of Origin
D11-5-10 2018-04-18 Canada-Jordan Free Trade Agreement (CJFTA) Rules of Origin
D11-5-11 2013-06-24 Canada-Panama Free Trade Agreement (CPAFTA) Rules of Origin
D11-5-12 2014-09-03 Canada–Korea Free Trade Agreement (CKFTA) Rules of Origin
D11-5-13 2015-04-08 Canada–Honduras Free Trade Agreement (CHFTA) Rules of Origin
D11-5-14 2017-08-30 Canada–Ukraine Free Trade Agreement (CUFTA) Rules of Origin
D11-5-15 2017-10-18 Canada–European Union Comprehensive Economic and Trade Agreement (CETA) Rules of Origin
D11-5-16 2020-04-27 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) Rules of Origin
D11-5-17 2020-07-28 Canada-United States-Mexico Agreement (CUSMA) Rules of Origin
D11-5-18 2021-08-25 Canada-United Kingdom Trade Continuity Agreement (CUKTCA) Rules of Origin
D11-6-3 2008-09-16 Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act
D11-6-4 2015-11-25 Relief of Interest and/or Penalties Including Voluntary Disclosure
D11-6-5 1993-01-04 Non-CBSA
Interest and Penalty Provisions: Determinations/Re-determinations, Appraisals/Re-appraisals, and Duty Relief
D11-6-6 Revised
"Reason to believe and corrections to the declaration of origin, tariff classification or value for duty
D11-6-7 Revised
Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
D11-6-8 2014-07-11 Verification of Origin (Non-free Trade Agreements), Tariff Classification, and Value for Duty of Imported Goods
D11-6-9 2017-04-01 Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act
D11-6-10 Revised
Reassessment Policy
D11-8-5 2015-04-17 Conditional Relief Tariff Items
D11-8-6 2020-03-12 Interpretation of Section 3 of the Imported Goods Records Regulations
D11-10-2 2003-07-18 Non-CBSA
Administration of the Customs and Excise Offshore Applicaton Act – Seismic Vessel Activity
D11-11-1 Revised
National Customs Rulings (NCR)
D11-11-3 Revised
Advance rulings for tariff classification
D11-12-1 2015-11-27 Cancelled
D13-1-1 2014-02-05 Value for Duty of Imported Goods
D13-1-2 2014-02-25 Direct Shipment of Goods
D13-1-3 2014-07-04 Customs Valuation – Purchaser in Canada
D13-2-1 2013-11-21 Responsibility of Importers and/or Authorized Agents With Respect to Valuation
D13-2-3 2014-02-25 Exchange Rate for the Calculation of the Value for Duty Under the Customs Act
D13-2-4 2013-08-09 Valuation of Goods Imported Into Canada That are Not in Accordance With the Contract
D13-2-5 2014-05-02 Customs Valuation: Effects of the Goods and Services Tax
D13-3-1 2014-04-07 Methods of Determining Value for Duty
D13-3-2 2013-08-09 Related Persons
D13-3-3 2013-09-25 Transportation and Associated Costs
D13-3-4 2015-04-28 Place of Direct Shipment
D13-3-5 2015-04-28 Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation
D13-3-7 2013-08-22 Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada
D13-3-9 2014-04-29 Package Deals
D13-3-10 2013-09-12 Goods Imported in Split Shipments
D13-3-11 2013-11-26 Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis
D13-3-12 2013-08-16 Treatment of Assists in the Determination of the Value for Duty
D13-3-13 2014-01-07 Customs Valuation: Interest Charges for Deferred Payment for Imported Goods
D13-3-14 2013-08-22 Quota Payments
D13-4-1 2013-08-22 Transaction Value Method of Valuation
D13-4-2 2013-11-21 Customs Valuation: Goods Sold for Export to Canada
D13-4-3 2014-01-07 Customs Valuation: Price Paid or Payable
D13-4-4 2013-07-17 Limitations on the Use of Transaction Value Method
D13-4-5 Revised
Transaction value method for related persons
D13-4-7 2013-08-29 Adjustments to the Price Paid or Payable
D13-4-9 2014-01-14 Royalties and Licence Fees
D13-4-10 2018-02-06 Price Reductions
D13-4-11 2013-08-08 Confirming Commissions and Credit Risk Insurance
D13-4-12 2014-11-24 Commissions and Brokerage
D13-4-13 2015-03-31 Post-importation Payments or Fees "Subsequent Proceeds" (Customs Act, Section 48)
D13-5-1 2014-02-25 Application of Sections 49 and 50 of the Customs Act
D13-7-1 2013-08-09 Deductive Value Method – Determination of the Price Per Unit
D13-7-3 2013-08-09 Deductive Value Method – Deductions From the Price Per Unit
D13-8-1 2014-02-04 Computed Value Method
D13-9-1 2013-11-19 Residual Basis of Appraisal Method
D13-10-1 2013-11-19 Used Goods
D13-10-2 2021-07-19 Used automobiles, motor vehicles, boats, and other vessels
D13-11-1 2013-07-17 Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions
D13-11-2 2013-07-17 Value for Duty of Certain Information-based Products
D13-11-3 2014-04-08 Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments
D13-11-4 2013-04-10 Value for Duty of Promotional Material
D13-11-6 2013-08-08 Determining Value for Duty of Computer Software
D13-11-7 2014-04-10 Establishing the Value for Duty of Imported Rescue Animals
D14-1-2 Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act
D14-1-3 Revised
Re-determinations and appeals under the Special Import Measures Act
D14-1-7 Revised
Assessment and Payment of Duties Under the Special Import Measures Act
D14-1-8 Revised
Re-investigation Policy and Normal Value Review – Special Import Measures Act
D14-1-9 Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations
D16-1-1 Revised
Information Pertaining to the Application, Collection, and Adjustment of a Surtax
D17-1-1 2015-09-29 Documentation Requirements for Commercial Shipments
D17-1-2 2013-09-10 Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500)
D17-1-3 Revised
Casual Importations
D17-1-4 Revised
Release of Commercial Goods
D17-1-5 2013-03-13 Registration, Accounting and Payment for Commercial Goods
D17-1-8 Revised
Release Prior to Payment Privilege
D17-1-9 2014-12-04 Remission of Underpayment Due to Customs Entry Error
D17-1-10 2012-11-28 Coding of Customs Accounting Documents
D17-1-11 2015-06-08 Private Printing Policy and Procedures
D17-1-13 2016-01-06 Interim Accounting (Provisional Documentation)
D17-1-21 Revised
Maintenance of Records in Canada by Importers
D17-1-22 2016-09-19 Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams
D17-2-1 2017-05-03 The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request
D17-2-3 2015-09-08 Importer Name/Account Number or Business Number Changes
D17-2-4 2017-01-26 Preparation and Presentation of Blanket B2 Adjustment Requests
D17-3-1 2013-04-16 The New Automotive System – Highway Mode
D17-4-0 2016-09-23 Courier low value shipment program
D17-5-1 Revised
Payment of duties and taxes on imported commercial goods
D18-2-1 Revised
Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products
D18-3-1 2004-10-06 Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods
D18-3-2 Revised
Excise duty framework for vaping products
D18-4-1 Select luxury items tax on importation
D19-1-1 Revised
Food, Plants, Animals and Related Products
D19-2-1 2017-03-21 Administration of the Nuclear Safety and Control Act
D19-4-1 Revised
Export and Import of Cultural Property
D19-4-3 2020-07-29 Copyright, Trade-marks and Geographical Indications
D19-5-1 2014-04-17 Cancelled - 2017-01-24
D19-6-1 Revised
Import, Export and in Transit Requirements of the Explosives Act and Regulations
D19-6-2 2016-04-25 International Boundary Commission
D19-6-3 Revised
Importation of Energy-using Products
D19-6-4 Revised
Kimberley Process – Export and Import of Rough Diamonds
D19-7-1 2013-10-04 Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
D19-7-2 Revised
Requirements Concerning the Importation and Exportation of Ozone-depleting Substances and Halocarbon Alternatives and certain Products Containing or Designed to Contain these Substances
D19-7-3 Revised
Export and Import of Hazardous Waste and Hazardous Recyclable Material
D19-7-4 Revised
Importation of Engines, Vehicles, Vessels, Machines and Equipment
D19-8-5 Revised
Import Prohibitions and Requirements for Commercial Importers of Aquatic Species and for Travellers Under the Aquatic Invasive Species Regulations
D19-9-1 2023-07-11 The Administration of Health Canada Acts and Regulations Relating to Certain Controlled, Prohibited or Regulated Goods
D19-9-2 Revised
Importation and Exportation of Cannabis, Controlled Substances and Precursors
D19-9-3 Revised
Importation and Exportation of Human Remains and Other Human Tissues
D19-9-4 2023-10-26 Importation and Exportation of Pathogens and Toxins
D19-10-2 Revised
Export and Import Permits Act (Importations)
D19-10-3 Revised
Administration of the Export and Import Permits Act (Exportations)
D19-11-1 Revised
Canadian Sanctions
D19-12-1 Revised
Importation of Vehicles
D19-12-2 Revised
Importation of Tires
D19-13-2 Revised
Importing and exporting firearms, weapons and devices
D19-13-5 Revised
Transportation of Dangerous Goods
D19-14-1 Revised
Cross-border currency and monetary instruments reporting
D20-1-0 Cancelled -
D20-1-1 Revised
Exporter reporting
In Br.

Proof of Export, Canadian Ownership, and Destruction of Commercial Goods
D20-1-5 Cancelled -
D21-1-1 Revised
Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations (Tariff Item No. 9808.00.00)
D21-2-1 1991-01-01 Non-CBSA
Revenue Exemptions and Privileges Granted to the United Nations
D21-2-2 1991-01-01 Non-CBSA
Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency
D21-2-3 1991-01-01 Non-CBSA
Revenue Exemptions and Privileges Granted to International Labour Office, Montréal
D21-2-4 1991-01-01 Non-CBSA
Revenue Exemptions Granted to the Food and Agriculture Organization
Page 3
Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization
Pages 3 & 5
Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization
D21-3-1 1998-12-30 Non-CBSA
Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions – Tariff Item No. 9810.00.00
D21-3-2 2015-12-11 Revenue Exemptions Granted for the NATO Common Infrastructure Project
D21-3-4 Cancelled -
D21-4-1 2013-09-12 Joint Canada-United States Projects
Pages 1, 5, 8
Visiting Forces Personnel – Tariff Item No. 9827.00.00
D22-1-1 Revised
Administrative Monetary Penalty System
pages 3 and 5
Penalty Reinvestment Agreement (PRA) Policy
D22-2-1 2021-02-10 Personal Administrative Monetary Penalties for Cannabis-Related Contraventions of the Customs Act
D23-1-1 Revised
Partners in Protection Program
D23-2-1 Revised
Customs Self-Assessment Program for Carriers
D23-3-1 Revised
Customs Self-Assessment Program for Importers
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