Courier imports remission
Memorandum D8-2-16

ISSN 2369-2391

Ottawa, September 7, 2016

Revised, August 12, 2020

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In brief

1. This memorandum was revised to update the exceptions of the Courier Imports Remission Order (CIRO) to reflect the changes resulting from the Canada – United States – Mexico Agreement (CUSMA).

2. Processes associated with capturing the CIRO data on the Cargo / Release List (CRL) process has been modified and are linked to the Courier Low Value Shipment (CLVS) Program, which is contained in Memorandum D17-4-0, Courier Low Value Shipment Program.

This memorandum outlines the conditions under which a remission order may be granted on certain goods imported into Canada by courier services.

Guidelines and general information

1. As defined in the Courier Imports Remission Order (CIRO) “courier” means “a commercial carrier that is engaged in scheduled international transportation of shipments of goods other than goods imported by mail.” In this order, “courier” thus includes all common commercial carriers, regardless of mode of transport, including freight forwarders.

2. With certain exceptions as set out in paragraphs 5 and 6 below, the CIRO applies to goods transported into Canada by a courier that satisfies the requirements set out in paragraphs 3 and 4 below.

3. In respect of imported goods, other than goods imported from Mexico or the United States, that are transported into Canada by courier: when the value for duty does not exceed CAD$20 per shipment, these goods are non-taxable under the Goods and Services Tax/Harmonized Sales Tax (GST/HST) under Schedule VII to the Excise Tax Act and are granted remission of all customs duties, excise taxes, and provincial sales taxes (PST).

4. In respect of goods imported from Mexico or the United States that are transported into Canada by courier:


5. With the exception of a publication or book classified under tariff item Number 9812.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, this Order does not apply to certain types of goods. These exceptions, specified in sections 2 and 3 of the order are as follows:

6. In addition, this Order does not apply to certain transactions such as:

7. Shipments eligible for the CIRO that contain goods that are controlled, prohibited or regulated by another government department, can claim the benefit of the Order, and their customs duties and taxes can be remitted. However, the Canada Border Services Agency (CBSA) requires that a separate Release on Minimum Document (RMD) interim accounting or a final accounting (including the required permits, licenses or certificates for each shipment if required) be presented to affect the release of the individual shipments. The Order’s remission Order In Council (OIC) number 85-2955 shall appear on Form B3-3 Canada Customs Coding Form for eligible goods where there is a remission of duties and taxes (valued at CAD$0 to $20 or CAD$0 to $40, depending on the country the goods from which the goods are shipped). Tariff Code number 0017 is used in place of the OIC number for eligible goods valued at CAD$40.01 to $150; the OIC number is not to be entered on the documentation for this category.

Other considerations

8. In order for courier shipments to receive the benefit of the CIRO, or the benefit of non-taxable status under Schedule VII to the Excise Tax Act, the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that individual shipments have a value for duty below the thresholds prescribed in the CIRO.

9. Where the value for duty of the shipment exceeds the thresholds outlined in CIRO, customs duties are applicable to the entire value of the shipment in accordance with the Customs Tariff.

Cargo / Release list reporting & release process for CIRO shipments in the CLVS Program

10. Goods qualifying for CIRO are eligible for report and release under the CLVS program by qualified participants who may document the goods on a consolidated Cargo / Release list (CRL).

11. The courier must be an approved CLVS Program participant. Please see Memorandum D17-4-0, Courier Low Value Shipment Program, for requirements.

12. Prior to the shipments’ arrival, the CLVS Program participant must present the CRL to the CBSA; it must list all of the shipments for which release under the CIRO is being requested. In order to claim the CIRO or the benefit of non-taxable status under Schedule VII to the Excise Tax Act, the additional separation of the CIRO categories on the Cargo / Release List is required as follows:

13. Shipments removed from the CRL are subject to individual manifesting and to the requirements for release under regular processing, as per Memorandum D17-1-4, Release of Commercial Goods.

14. Once goods are released, the CLVS Program participant is responsible for providing the importer all release information and supporting documentation for each shipment within two (2) business days.

15. In accordance with the Accounting for Imported Goods and Payment of Duties Regulations, and subject to the other government department accounting requirements described in paragraph 7, goods that are eligible for the CIRO can be released without any requirement to account under Section 32 of the Customs Act. Imported goods transported by courier with a value for duty exceeding CAD$20 from any country other than the United States or Mexico, or exceeding CAD$40 from the United States or Mexico will continue to require accounting, as per the current CLVS Program procedures.

16. Additional steps are required to those outlined in Memorandum D17-1-10, Coding of Customs Accounting Documents for processing (taxable) CIRO shipments utilizing Consolidated Accounting Documents. Refer to Appendix J, Form B3, Type F – Coding Instructions for Consolidated Accounting Documents of Memorandum D17-1-10 for additional information.

17. As per the memorandum, consolidated accounting may be separated by (c) Special Authority Shipments. Imported goods transported by courier from the United States or Mexico, having a value for duty of CAD$40.01 to $150, and eligible under the CIRO (free of customs duties but tax applicable) must be accounted for and any applicable taxes shall be paid. The following additional information is considered essential for such goods:

Note: field 26, OIC field is to be left blank, for Category C, CLVS CIRO shipments CAD$40.01 to $150 (imported from the United States or Mexico).

18. As the CRL is considered to be a combined report and release document, the CLVS Program participant must keep it on file for a period of six years.

Additional information

For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 to 16:00 local time / except holidays). TTY is also available within Canada: 1-866-335-3237.


Issuing office
Commercial Program Directorate
Headquarters file
Legislative references
Customs Act
Excise Tax Act
Financial Administration Act
Customs Tariff
Accounting for Imported Goods and Payment of Duties Regulations
Courier Imports Remission Order
Order in Council P.C. 1985-2955, as amended
Order in Council P.C. 1986-1401
Order in Council P.C. 1992-1431
Other references:
D3 series, D17-4-0, D17-1-4 D17-1-10 Form B3-3
Superseded memorandum D
D8-2-16 dated September 7, 2016
Date modified: