D Memoranda
D17 - Accounting and Release Procedures

Number Date
yyyy-mm-dd
Subject
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
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