D Memoranda
D11 - General Tariff Information
Note: Memoranda marked "Non-CBSA" may contain outdated information.
| Number | Date yyyy-mm-dd |
Subject |
|---|---|---|
| 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 |
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