Memorandum D17-2-1: Adjusting Commercial Accounting Declarations
Between and : GST/HST break on select goods
The CBSA will administer a temporary GST/HST exemption on goods imported via the traveller, postal, Courier Low Value Shipment and commercial streams. Learn more: GST/HST break on imported items.
The CBSA Assessment and Revenue Management system (CARM) is now the official system of record for importers and other trade chain partners. To request an accessible format of this D-memo, email carm_communications-communications_gcra@cbsa-asfc.gc.ca
D17-2-1: Adjusting Commercial Accounting Declarations [PDF, 789 KB]
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