All groups of departmental memoranda
Note: Memoranda marked "Non-CBSA" may contain outdated information.
| Number | Date yyyy-mm-dd |
Subject |
|---|---|---|
| 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 | Revised |
Posting Security for Transacting Bonded Operations |
| D1-8-1 | Revised 2023-08-23 |
Licensing of Customs Brokers |
| D1-8-3 | 2013-11-07 | Canada Border Services Agency Customs Brokers Professional Examination |
| D1-16-3 | Revised 2022-09-28 |
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 2021-09-17 |
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 2018-11-26 |
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 2018-11-27 |
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 2023-11-02 |
Non-commercial Provincial Tax Collection Programs |
| D2-3-7 | 2017-08-17 | Cancelled - 2024-08-28 |
| D2-4-1 | Revised 2019-01-29 |
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 2019-08-20 |
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 2021-12-20 |
Guidelines for commercial air carriers for the processing of prescribed traveller information |
| D2-5-12 | Revised 2020-06-25 |
Telephone Reporting for General Aviation and Private Boats |
| D2-5-13 | Revised 2019-04-09 |
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 2018-12-04 |
Use of Form BSF241, Non-monetary General Receipt |
| D3-1-1 | Revised |
Policy Respecting the Importation and Transportation of Goods |
| D3-1-3 | Revised 2024-10-17 |
Commercial Importation of Intoxicating Liquors |
| D3-1-5 | Revised 2020-04-09 |
International Commercial Transportation |
| D3-1-8 | Revised 2022-08-29 |
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 2023-01-20 |
Marine Pre-load/Pre-arrival and Reporting Requirements |
| D3-5-7 | 2016-01-06 | Temporary Importation of Vessels |
| D3-6-6 | Revised 2022-12-16 |
Rail Pre-arrival and Reporting Requirements |
| D4-1-4 | Revised |
Customs Sufferance Warehouses |
| D4-1-5 In Brief |
Revised |
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 | Revised |
Duty Free Shop - Licensing |
| D4-3-4 | Revised |
Duty Free Shop - Operational Responsibilities |
| D4-3-5 | Revised |
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 2019-04-24 |
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 2018-09-10 |
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 | Revised |
Duties Relief Program |
| D7-4-2 | Revised |
Duty Drawback Program |
| D7-4-3 | Revised |
CUSMA 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 | Revised |
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 | Revised |
Goods Returning to Canada After Being Altered or Worked on Outside Canada |
| D8-2-14 | Revised |
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 | Revised |
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 2021-03-04 |
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 2022-02-02 |
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 2018-09-20 |
Canada Border Services Agency's Determination Procedures for Obscenity and Hate Propaganda |
| D10-0-1 | Revised 2023-01-31 |
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 | Revised |
Classification of Goods |
| D10-13-2 | 2014-03-28 | Administrative Policy – Tariff Interpretation of "Functional Units" |
| D10-13-3 | Revised 2021-08-20 |
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 2021-12-02 |
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 |
| D10-14-49 | 2014-12-08 |
Cancelled |
| 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 2014-05-09 |
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 2022-02-07 |
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 2016-04-06 |
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 2022-10-05 |
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 2024-01-19 |
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 | Revised |
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 2022-05-04 |
Goods to be employed in a Noxious Atmosphere |
| D10-15-27 | Revised 2021-04-28 |
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 2023-04-18 |
Tariff Classification of suitcases, travelling bags, backpack (rucksacks) and handbags of heading 42.02 |
| D10-15-30 | Revised 2021-04-14 |
"Furniture for domestic purposes" |
| D10-15-31 | Revised 2022-07-13 |
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 | Revised |
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 | Revised |
Tariff Rate Quotas |
| D10-18-4 In Brief + page 4 |
2005-02-17 2009-08-14 |
Cancelled |
| D10-18-6 |
Revised 2024-05-03 |
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 2023-04-14 |
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 2023-06-13 |
CUSMA Countries of Origin Marking Rules |
| D11-4-2 | Revised 2022-06-29 |
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 2021-05-19 |
Rules of Origin for Casual Goods Under Free Trade Agreements |
| D11-4-14 | Revised 2022-06-29 |
Certification of Origin Under Free Trade Agreements |
| D11-4-16 | Revised 2021-06-05 |
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 2022-04-13 |
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 2014-12-08 |
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 2022-01-19 |
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 2024-10-21 |
"Reason to believe and corrections to the declaration of origin, tariff classification or value for duty |
| D11-6-7 | Revised 2024-10-21 |
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 | Revised 2024-10-21 |
Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act |
| D11-6-10 | Revised 2024-10-21 |
Reassessment Policy |
| D11-6-11 | 2024-10-23 | Post-Accounting Obligations of Authorized Agents as Importer of Record |
| D11-8-5 | Revised 2024-10-21 |
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 2021-05-29 |
National Customs Rulings (NCR) |
| D11-11-3 | Revised 2024-10-21 |
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 2021-12-06 |
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 | Revised |
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 | Revised |
Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations |
| D16-1-1 | Revised 2024-10-31 |
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 | Annulé – |
| D17-1-3 | Revised 2024-10-21 |
Casual Importations |
| D17-1-4 | Revised 2024-10-21 |
Release of Commercial Goods |
| D17-1-5 | Revised 2024-10-21 |
Registration, Accounting and Payment for Commercial Goods |
| D17-1-8 | Revised 2024-10-21 |
Release Prior to Payment Privilege |
| D17-1-9 | 2014-12-04 | Remission of Underpayment Due to Customs Entry Error |
| D17-1-10 | Revised 2024-10-21 |
Coding of Customs Accounting Documents |
| D17-1-11 | 2015-06-08 | Private Printing Policy and Procedures |
| D17-1-13 | Revised 2024-11-18 |
Interim Accounting (Provisional Documentation) |
| D17-1-21 | Revised 2024-10-21 |
Maintenance of Records in Canada by Importers |
| D17-1-22 | 2016-09-19 | Annulé – |
| D17-2-1 | Revised 2024-10-21 |
Adjusting Commercial Accounting Declarations |
| D17-2-3 | Revised 2024-10-21 |
Business Number Changes and Commercial Accounting Declaration Withdraw Requests |
| D17-2-4 | Revised 2024-10-21 |
Preparation and Presentation of Pre-CARM Adjustments |
| D17-2-5 | 2023-10-23 | Duty Liability of Importer of Record |
| D17-3-1 | 2013-04-16 | The New Automotive System – Highway Mode |
| D17-4-0 | Revised 2024-10-21 |
Courier low value shipment program |
| D17-5-1 | Revised 2021-05-25 |
Payment of duties and taxes on imported commercial goods |
| D17-5-2 | Revised 2024-10-21 |
Financial Security for Release Prior to Payment |
| D18-2-1 | Revised 2018-06-27 |
Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products |
| D18-3-1 | Cancelled - |
|
| D18-3-2 | Revised |
Excise duty framework for vaping products |
| D18-4-1 | Revised 2024-10-21 |
Select luxury items tax on importation |
| D18-5-1 | Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System | |
| D19-1-1 | Revised 2024-08-01 |
Food, Plants, Animals and Related Products |
| D19-2-1 | 2017-03-21 | Administration of the Nuclear Safety and Control Act |
| D19-4-1 | Revised 2024-05-08 |
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 2021-03-31 |
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 2021-02-26 |
Importation of Energy-using Products |
| D19-6-4 | Revised 2024-10-21 |
Kimberley Process – Export and Import of Rough Diamonds |
| D19-7-1 | Revised 2024-10-21 |
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 2019-11-01 |
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 2020-08-17 |
Export and Import of Hazardous Waste and Hazardous Recyclable Material |
| D19-7-4 | Revised 2023-02-09 |
Importation of Engines, Vehicles, Vessels, Machines and Equipment |
| D19-8-5 | Revised 2019-05-13 |
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 2018-12-24 |
Importation and Exportation of Cannabis, Controlled Substances and Precursors |
| D19-9-3 | Revised 2023-01-17 |
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 2022-03-03 |
Canadian Sanctions |
| D19-12-1 | Revised |
Importation of Vehicles |
| D19-12-2 | Revised 2020-12-09 |
Importation of Tires |
| D19-13-2 | Revised 2022-01-19 |
Importing and exporting firearms, weapons and devices |
| D19-13-5 | Revised 2020-11-06 |
Transportation of Dangerous Goods |
| D19-14-1 | Revised 2024-09-03 |
Cross-border currency and monetary instruments reporting |
| D20-1-0 | Cancelled - | |
| D20-1-1 | Revised |
Exporter reporting |
| D20-1-4 In Br. |
Proof of Export, Canadian Ownership, and Destruction of Commercial Goods | |
| D20-1-5 | Cancelled - | |
| D21-1-1 | Revised 2024-06-14 |
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 |
| D21-2-5 Page 3 |
1986-06-01 1988-01-01 |
Non-CBSA Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization |
| D21-2-7 Pages 3 & 5 |
1982-07-01 1988-01-01 |
Non-CBSA Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization |
| D21-3-1 | 2024-08-01 | 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 |
| D21-4-3 | Revised 2024-08-22 |
Non-CBSA Visiting Forces Personnel – Tariff Item No. 9827.00.00 |
| D22-1-1 | Revised 2020-05-08 |
Administrative Monetary Penalty System |
| D22-1-2 pages 3 and 5 |
2010-11-25 2011-04-01 |
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 2023-01-20 |
Partners in Protection Program |
| D23-2-1 | Revised 2023-02-22 |
Customs Self-Assessment Program for Carriers |
| D23-3-1 | Revised 2022-11-10 |
Customs Self-Assessment Program for Importers |
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