The Regulations — D-Memoranda
Listed below are the Canada Customs D-Memoranda.
Click on the section name for the corresponding lists of memoranda.
- D1 - General
- D1-2-1 · Special Services
- D1-3-1 · Fees for Information and Documents
- D1-4-1 · Canada Customs Invoice Requirements
- D1-6-1 · Authority to Act as Agent
- D1-6-2 · Agents' Accounting for Imported Goods and Payment of Duties Regulations
- D1-7-1 · Posting Security for Transacting Bonded Operations
- D1-8-1 · Licensing of Customs Brokers
- D1-8-3 · Customs Brokers Examinations
- D1-16-1 · Disclosure of Information Pursuant to the Customs Act
- D1-16-2-INTERIM · Interim Administrative Guidelines for the Provision to others, Allowing access to others, and Use of Customs Information
- D2 - International Travel
- D2-1-1 · Temporary Importation of Baggage and Conveyances by Non-Residents
- D2-1-2 · Foreign Expeditions in the Canadian North
- D2-1-3 · Temporary Importation of Wedding Presents, Engagement Rings and Wedding Rings
- D2-1-4 · Casual Donations Tariff Item No.9816.00.00
- D2-1-5 · Requests - Tariff Item No. 9806.00.00
- D2-2-1 · Settlers' Effects Tariff Item 9807.00.00
- D2-2-2 · Settlers' Effects Acquired with Blocked Currencies
- D2-2-3 · Importation of Goods by Seasonal Residents
- D2-3-1 · Returning Persons Exemption Regulations
- D2-3-2 · Former Residents of Canada Tariff Item No.9805.00.00
- D2-3-4 · Release of Personal Effects of Canadian Forces Personnel
- D2-3-5 · Shore Leave for Canadian Crew Members on Canadian Flag Ships
- D2-3-6 · Provincial Sales Tax And Harmonized Sales Tax Collection Programs
- D2-4-1 · Temporary Importation of Conveyances by Residents of Canada
- D2-5-0 · Legislative Requirements for the Presentation of Persons
- D2-5-1 · Charter Access to Airports
- D2-5-2 · Facilities for Passengers Transiting at Canadian International Airports
- D2-5-3 · Travellers Requiring Mobility Assistance at Canadian International Airports
- D2-5-5 · Progressive Clearance at Airports
- D2-5-6 · Aircrew Reporting
- D2-5-7 · Form E311, Customs Declaration Card and Multilingual Leaflet CE311, Translation of the Traveller Declaration Card
- D2-5-10 · Transborder General Aviation - Telephone Reporting and CANPASS Programs
- D2-5-11 · Administrative And Operational Guidelines For Commercial Carriers For The Processing Of Passenger Information Pursuant To The Requirements Of The Canada Border Services Agency's Advance Passenger Information/Passenger Name Record (API/PNR) Program
- D2-5-12 · Telephone Reporting for Private Boats and CANPASS Private Boats Program
- D2-6-1 · Residential Status of Travellers Arriving in Canada
- D2-6-2 · Vehicle Importation Disposal Restrictions Form 13-0132, Vehicle Import Form - Form 1
- D2-6-3 · Disposition of Excess Liquor
- D2-6-4 · Travellers' Baggage Procedures
- D2-6-5 · Documentation of Goods for Temporary Exportation
- D2-6-6 · Co-operation with Statistics Canada
- D3 - Transportation
- D3-1-1 · Customs Cargo Control Procedures
- D3-1-2 · Transit International Routier - TIR Carnet
- D3-1-3 · Importation of Intoxicating Liquors
- D3-1-5 · International Commercial Transportation
- D3-1-6 · Customs Post Audit System
- D3-2-1 · International Air Traffic
- D3-2-2 · Air Cargo - Import Movements
- D3-2-3 · Air Cargo - In-Transit Movements
- D3-2-4 · Air Cargo - Export Movements
- D3-3-1 · Forwarded and Consolidated Cargo - Import Movements
- D3-4-2 · Highway Cargo - Import Movements
- D3-4-4 · Highway Cargo - Export Movements
- D3-4-5 · Highway Cargo - In-Transit Movements
- D3-5-1 · Vessels in International Service
- D3-5-2 · Marine Cargo - Import Movements
- D3-5-4 · Marine Cargo - Export movements
- D3-5-7 · Temporary Importation of Vessels
- D3-6-6 · Rail Cargo - Import Movements
- D3-6-7 · Rail Cargo - in Transit Movements
- D3-6-8 · Rail Cargo - Export Movements
- D3-7-1 · Cargo Containers used in International Service
- D4 - Warehousing, Duty Free Shops, and Ships Stores
- D4-1-4 · Customs Sufferance Warehouses
- D4-1-5 · Storage of Goods Regulations
- D4-1-6 · Disposal of Abandoned and Forfeited Goods
- D4-1-7 · Extension of Time Limits for the Storage of Goods
- D4-2-0 · Ships' Stores Regulations
- D4-2-1 · Ships' Stores Regulations
- D4-3-1 · Duty Free Shop - Regulations
- D4-3-2 · Duty Free Shop - Licensing
- D4-3-3 · Duty Free Shop - Licensee Responsibilities
- D4-3-4 · Duty Free Shop - Report and Control of Inventory
- D4-3-5 · Duty Free Shop
- D4-3-6 · Duty Free Shop - Infractions and Penalties
- D4-3-7 · Duty Free Shop - Licensee Evaluation and Monitoring System
- D4-3-8 · Duty Free Shop - Off-Site Storage
- D5 - International Mail
- D5-1-1 · Customs International Mail Processing System
- D5-1-4 · Mail Containing Intoxicating Liquors/Dangerous Materials
- D5-1-5 · Damaged Mail
- D5-1-13 · Publications Imported by Mail or Courier
- D5-2-2 · International Mail Destined to Canadian Forces Post Offices
- D6 - Refunds
- D6-2-2 · Refund of Duties
- D6-2-3 · Refund of Duties
- D6-2-4 · Value for Duty of Defective Parts or Articles Removed from Equipment and Returned to the Supplier for Credit
- D6-2-5 · Abatement of Customs Duties
- D6-2-6 · Refund of Duties and Taxes on Non-Commercial Importations
- D7 - Drawbacks
- D7-2-1 · Home Consumption Drawbacks
- D7-2-3 · Obsolete or Surplus Goods
- D7-2-9 · United States Bases in Newfoundland Remission Order
- D7-3-2 · Motor Vehicles Exported Drawback Regulations
- D7-3-8 · Goods Purchased by Canadian Government Departments
- D7-4-1 · Duty Deferral Program
- D7-4-2 · Duty Drawback Program
- D7-4-3 · NAFTA Requirements for Drawback and Duty Deferral
- D7-4-4 · Customs Bonded Warehouses
- D8 - Remissions and Temporary Importation
- D8-1-1 · Temporary Importation (Tariff Item no. 9993.00.00) Regulations
- D8-1-2 · Convention Services Program
- D8-1-4 · Temporary Admission Permit Form E29B
- D8-1-7 · Use of Carnets for the Temporary Admission of Goods
- D8-1-9 · Imported Demonstration Aircraft Remission Order
- D8-2-1 · Canadian Goods Abroad
- D8-2-2 · Postal Imports Remission Order
- D8-2-3 · Non-Commercial Importations Remission Order
- D8-2-5 · Foreign Aircraft Servicing Equipment Remission Order
- D8-2-8 · Samples of Negligible Value (Tariff Item Nos. 9990.00.00 and 9991.00.00)
- D8-2-9 · Tariff Item No. 9815.00.00 - Charitable Goods
- D8-2-10 · Goods Returning to Canada Having Been Repaired Outside of Canada
- D8-2-11 · Goods Returning to Canada After Being Altered or Worked on Outside Canada
- D8-2-14 · Tariff item No. 9936.00.00 - Apparel samples
- D8-2-15 · Representational Gifts Remission Order
- D8-2-16 · Courier Imports Remission Order
- D8-2-18 · Imported Spirits for Blending Remission Order
- D8-2-19 · Investigation Drugs, Placebos and Emergency Drugs Remission Order
- D8-2-21 · Aircraft (International Service) Remission Order
- D8-2-23 · Distilled Spirits (United States Tariff), (Mexico Tariff), (Chile Tariff) for Bottling in Bond Remission Order
- D8-2-25 · Canadian Vessels Repaired or Altered in the United States Mexico, Chile, Israel, or Another CIFTA Beneficiary
- D8-2-26 · Goods Re-Entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary
- D8-3-1 · Advertising Material
- D8-3-2 · Tariff Item No. 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order
- D8-3-6 · Tariff Item 9905.00.00 and the Passover Products Remission Order
- D8-3-7 · Tariff Item No. 9928.00.00 and the Printed Material for Foreign Carriers Remission Order
- D8-3-8 · Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order
- D8-3-11 · Tariff Item No. 9832.00.00 Coffins or Caskets
- D8-3-14 · Carbon Fibres and Filaments Remission Order
- D8-3-15 · Computer Carrier Media Remission Order
- D8-3-16 · Systems Software Development Contract Remission Order
- D8-4-1 · Information Pertaining to Remission Orders
- D8-4-2 · Summary Reporting of Vehicle Repairs by Highway Carriers
- D8-5-2 · Relief for Machinery and Equipment Entitled to the Benefit of the United States Tariff
- D8-6-1 · Appendix A - Post Audit Programs Requiring Authorization Number
- D8-9-3 · Defense Supplies and Defense Production and Development Sharing Arrangements Between Canada and the United States
- D8-11-1 · Tailored Collar Shirts Remission Order, 1997 P.C.: 1997-830, as amended by P.C. 2001-159
- D8-11-2 · Outerwear Greige Fabrics Remission Order, 1998 P.C. 1997-2054, as modified by P.C. 2001-159
- D8-11-3 · Shirting Fabrics Remission Order, 1998 P.C.: 1997-2055, as amended by P.C. 2001-159
- D8-11-4 · Outerwear apparel remission order, 1998 P.C. 1997-2056, as amended by P.C. 2001-159 - DRAFT
- D8-11-5 · Blouses, shirts and co-ordinates remission order, 1998 P.C. 1997-2057, as amended by P.C. 2001-159
- D8-11-6 · Outerwear Fabrics Remission Order, 1998 P.C. 1997-2058, as amended by P.C. 2001-159
- D8-11-8 · Designer Remission Order, 2001, P.C.: 2001-2283
- D9 - Prohibited Importations
- D9-1-1 · Jurisprudence and Revenue Canada's Interpretative Policy for the Administration of Tariff Item No. 9899.00.00 On Goods Deemed to be Obscene Under Subsection 163(8) of Criminal Code
- D9-1-2 · Copyrighted Books
- D9-1-3 · Coin, Base or Counterfeit
- D9-1-5 · Used or Second-Hand Aircraft
- D9-1-6 · Goods Manufactured or Produced Wholly or in Part by Prison Labour
- D9-1-7 · Used or Second-Hand Mattresses and Materials Therefrom
- D9-1-9 · False Description of Geographical Origin of Goods, and Goods with Trade Marks, Tariff code 9897.00.00
- D9-1-11 · Importation of Used or Second-Hand Motor Vehicles
- D9-1-12 · Certain Parts of Wild Birds
- D9-1-13 · White Phosphorus Matches
- D9-1-15 · Revenue Canada's Interpretative Policy for the Administration of Tariff Item 9899.00.00 - Hate Propaganda, Treason and Sedition
- D10 - Tariff Classification / Commodities
- D10-0-1 · Classification of Parts and Accessories in the Custom Tariff
- D10-2-3 · Tariff Classification, Sampling, and Testing of Raw Sugar
- D10-13-1 · Classification of Goods
- D10-13-2 · Classification of Goods
- D10-13-3 · Interpretation of the Term Open Vessel in Tariff Item Nos. 8901.90.10, 8906.00.11, and 8906.00.19
- D10-13-14 · Tariff Classification of Containers Including Pallets
- D10-14-2 · Administrative Policy - Tariff Interpretation of Fresh Fruits and Vegetables for Processing
- D10-14-3 · Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables
- D10-14-4 · Administrative Policy Concerning the Tariff Classification of Fruit and Vegetable Juices Under Heading No.20.09 of the Customs Tariff
- D10-14-7 · Administrative Policy - Tariff Classification of East India Tanned Kip Leather (Tariff Item No. 4104.10.10)
- D10-14-8 · Abbreviations Used by the Forest Products Industry
- D10-14-11 · Canadian Goods and Goods Once Accounted For, Exported and Returned
- D10-14-15 · Museum and Other Exhibit Articles (Tariff Item 9818.00.00)
- D10-14-16 · Importation of Fabrics Regulations
- D10-14-18 · Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables
- D10-14-19 · Administrative Procedures for the Importation of Non-Beverage Ethyl Alcohol
- D10-14-21 · Tariff Classification of Motorboats with Outboard Motors, Inboard-Outboard Engines and Inboard Engines
- D10-14-22 · Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading No. 8708.29
- D10-14-23 · Tariff Classification of Inflators, Modules of Airbags, and Airbags
- D10-14-24 · Tariff Classification of Non Commercial Snowmobile, Utility, or Boat Trailers
- D10-14-25 · Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-Trailers
- D10-14-26 · Tariff Classification of Fire Fighting Vehicles
- D10-14-27 · Tariff Classification of Front-Mount Mowers
- D10-14-28 · Bath Preparations, Shower Gels, and Certain other Preparations for Use in Washing the Skin
- D10-14-29 · Tariff Classification of Gloves
- D10-14-30 · Natural Medicinal Preparations as Medicaments
- D10-14-31 · Administrative Policy for the Classification of Multi-Component Plastic Products of Chapter 39
- D10-14-32 · The Tariff Classification of Pizza Kits
- D10-14-33 · Tariff Classification of Limestone of a Kind Used in Animal Feed
- D10-14-34 · Tariff Classification of Olives
- D10-14-35 · The Tariff Classification of Sauces, Mixed Condiments and Mixed Seasonings
- D10-14-36 · Tariff Classification Policy on Ratchet Drives
- D10-14-37 · Determining the Composition of Uppers of Footwear
- D10-14-38 · Tariff Classification of Furniture Imported in Disassembled Condition
- D10-14-39 · Canadian Diamonds Exported and Returned
- D10-14-40 · Unserviceable Vehicle Parts for Remanufacturing
- D10-14-41 · The Tariff Classification and Quantity Measurement of
- D10-15-1 · Administrative Policy - Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02
- D10-15-3 · Tariff Classification and Certification Procedures for Visual and Auditory Materials of An Educational, Scientific, and Cultural Character
- D10-15-4 · Tariff Item No. 9988.00.00
- D10-15-11 · Sports Goods
- D10-15-12 · Interpretation of Tariff Item No. 9986.00.00 - Religious Articles
- D10-15-12-· INTERIM Discretionary Documentation Requirements For Articles Of Tariff Item 9986.00.00 - Interim Memorandum
- D10-15-13 · Handicrafts
- D10-15-15 · Interpretation of Tariff Item No. 9959.00.00
- D10-15-16 · Interpretation of Tariff Item Nos. 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91, and 8708.99.91
- D10-15-18 · Tariff Item Nos. 9967.00.00 and 9968.00.00
- D10-15-19 · Classification of Automotive Stampings Under Tariff Item No. 9962.00.00
- D10-15-20 · Interpretation of Tariff Item No.9966.00.00
- D10-15-21 · Tariff Item No. 9958.00.00
- D10-15-22 · Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00
- D10-15-23 · Administrative Policy - Interpretation of Noxious Atmosphere for Gloves under Tariff Items 3926.20.10 and 4015.19.10
- D10-15-24 · Classification of Bibs (Aprons) for Persons With Disabilities Under Tariff Item No. 9979.00.00
- D10-15-25 · Interpretation of the Word Uniforms for the Purpose of Tariff Items 5112.19.93 and 5515.13.91
- D10-17-15 · Information Requirements for Textiles and Textile Products
- D10-17-38 · Administrative Policy - Tariff Classification of Marble Slabs and Granite Slabs
- D10-17-39 · Interpretative Policy - Tariff Classification of Metal Ores and Concentrates (Tariff Item Nos. 2603.00.00 to 2616.90.00)
- D10-17-40 · The Tariff Classification of Woven Chenille Fabrics
- D10-17-41 · Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked Diamonds
- D10-18-1 · Tariff Rate Quotas
- D10-18-4 · Importation of Certain Agricultural Products and the Import Control List (ICL)
- D10-18-5 · Customs Bonded Warehouses TRQ Agricultural Goods
- D10-18-6 · First-Come, First-Served Agricultural Tariff Rate Quotas
- D10-18-7 · Tariff Rate Quota on Cut Roses from Israel or Another CIFTA Beneficiary
- D11 - General Tariff Information
- D11-3-1 · Marking of Imported Goods
- D11-3-1-INTERIM · Marking of Imported Goods
- D11-3-2 · Marking Determination/Re-Determination of Goods Imported from a NAFTA Country
- D11-3-3 · NAFTA Country of Origin Marking Rules
- D11-4-2 · Proof of Origin
- D11-4-3 · Rules of Origin Respecting the Most-Favoured-Nation Tariff
- D11-4-4 · Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff
- D11-4-5 · Rules of Origin Respecting Caribcan
- D11-4-6 · Rules of Origin for the New Zealand and Australia Tariff Treatments
- D11-4-9 · Mexico Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT)
- D11-4-10 · China Direct Shipment Condition Exemption Order
- D11-4-13 · Rules of Origin for Casual Goods Regulations
- D11-4-14 · Certification of Origin
- D11-4-16 · Advance Rulings
- D11-4-17 · NAFTA Origin Re-determination Requests Filed by the Person Who Completed and Signed the Certificate of Origin
- D11-4-18 · Uniform Regulations - Chapter Five of the NAFTA
- D11-4-19 · Regulations Respecting the Determination of when Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff
- D11-4-20 · Free Trade Agreement Origin Verification Procedures
- D11-4-22 · Tariff Preference Levels
- D11-4-24 · Uniform Regulations - Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)
- D11-4-25 · Commonwealth Developing Countries Orders in Council
- D11-4-26 · Uniform Regulations – Chapter V of The Canada-Costa Rica Free Trade Agreement (CCRFTA)
- D11-4-27 · Canada-Costa Rica Free Trade Agreement (CCRFTA) Costa Rica Free Zone Regimes
- D11-5-1 · NAFTA Rules or Origin Regulations
- D11-5-2 · NAFTA Rules of Origin Regulations - Amendments to Schedule I - Specific Rules of Origin
- D11-5-3 · Canada-Costa Rica Free Trade Agreement (CCRFTA) Rules of Origin
- D11-6-1 · Determination/Re-Determination and Appraisal/Re-Appraisal of Goods
- D11-6-3 · Administrative Policy Respecting Re-Determinations or Further Re-Determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act
- D11-6-4 · Legislative Authorities and Supporting Documentation Requirements for Forms B 2, Canada Customs - Adjustment Request
- D11-6-5 · Interest and Penalty Provisions
- D11-6-6 · Self-Adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods (Revised 11/02/98)
- D11-6-7 · Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods
- D11-6-8 · Verification of Origin, Tariff Classification, and Value for Duty of Imported Goods
- D11-6-9 · Interim Memorandum - Applications to the Commissioner for an Extension of Time to File a Dispute Notice
- D11-6-10 · Reassessment Policy
- D11-8-2 · Diversions - Section 77 of the CUSTOMS ACT
- D11-8-5 · End-Use Program
- D11-10-1 · Interpretation of the Customs and Excise Offshore Application Act
- D11-10-2 · Administration Of The Customs And Excise Offshore Application Act – Seismic Vessel Activity
- D11-11-1 · National Customs Rulings (NCR)
- D11-11-2 · Policy Content of Tariff Classification National Customs Rulings (NCRs)
- D11-11-3 · Advance Rulings for Tariff Classification
- D11-12-1 · NAFTA Harmonized Laboratory Methods
- D13 - Valuation
- D13-1-1 · Valuation for Duty Regulations
- D13-1-2 · Direct Shipment of Goods Regulations
- D13-1-3 · Customs Valuation: Purchaser in Canada Regulation (Customs Act, Section 48)
- D13-2-1 · Responsibility of Importers and/or Authorized Agents with Respect to Valuation
- D13-2-3 · Exchange Rate for Calculation of Value for Duty Under the Customs Act
- D13-2-4 · Valuation of Goods Imported Into Canada that are not in Accordance with Contract
- D13-2-5 · Customs Valuation: Effects of the Goods and Services Tax
- D13-3-1 · Methods of Determining Value for Duty
- D13-3-2 · Related Persons (Customs Act, Sections 45 to 53)
- D13-3-3 · Transportation and Associated Costs (Customs Act, Sections 48 to 54)
- D13-3-4 · Place of Direct Shipment (Customs Act, Sections 48 to 54)
- D13-3-7 · Engineering, Development Work, etc., Undertaken Elsewhere than in Canada (Customs Act, Sections 48 to 53)
- D13-3-6 · Income Tax Transfer Pricing and Customs Valuation
- D13-3-8 · Generally Accepted Accounting Principles (Customs Act, Sections 48 to 53)
- D13-3-9 · Package Deals
- D13-3-10 · Goods Imported in Split Shipments
- D13-3-11 · 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 · Assists (Customs Act, Sections 48 to 53)
- D13-3-13 · Customs Valuation: Interest Charges for Deferred Payment for Imported Goods (Customs Act, Sections 48 to 53)
- D13-3-14 · Quota Payments (Customs Act, Sections 48 to 53)
- D13-4-1 · Transaction Value Method of Valuation (Customs Act, Section 48)
- D13-4-2 · Customs Valuation: Old for Export to Canada (Customs Act, Section 48)
- D13-4-3 · Customs Valuation: Price Paid or Payable (Customs Act, Section 48)
- D13-4-4 · Limitations on the Use of Transaction Value (Customs Act, Section 48)
- D13-4-5 · Transaction Value Method for Related Persons (Customs Act, Section 48)
- D13-4-7 · Adjustments to the Price Paid or Payable (Customs Act, Section 48)
- D13-4-8 · Assists (Customs Act, Section 48)
- D13-4-9 · Royalties and Licence Fees (Customs Act, Section 48)
- D13-4-10 · Discounts (Customs Act, Section 48)
- D13-4-11 · Confirming Commissions and Credit Risk Insurance (Customs Act, Section 48)
- D13-4-12 · Commissions and Brokerage (Customs Act, Section 48)
- D13-5-1 · Application of Sections 49 and 50 of the Customs Act
- D13-7-1 · Determination of the Price Per Unit (Customs Act, Section 51)
- D13-7-3 · Deductions from the Price Per Unit (Customs Act, Section 51)
- D13-8-1 · Computed Value Method (Customs Act, Section 52)
- D13-9-1 · Residual Basis of Appraisal Method (Customs Act, Section 53)
- D13-10-1 · Used Goods (Customs Act, Sections 48 to 53)
- D13-10-2 · Used Automobiles, Motor Vehicles and Pleasure Craft (Customs Act, Sections 48 to 53)
- D13-11-1 · Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions
- D13-11-2 · Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53)
- D13-11-3 · Value for Duty of Printed or Lithographed Matter of Paper (Customs Act, Sections 48 to 53)
- D13-11-4 · Value for Duty of Promotional Material
- D13-11-6 · Determining Value for Duty of Computer Software
- D14 - Special Import Measures Act
- D14-1-2 · Disclosure of Normal Value and Export Price Established Under the Special Import Measures Act to Importers
- D14-1-3 · Procedures for Making a Request for Re-Determination (an Appeal) of Goods Under the Special Import Measures Act
- D14-1-4 · Exchange Rate for Calculations Under the Special Import Measures Act and Regulations
- D14-1-5 · Procedures for Release from Customs of Goods Subject to Provisional Duty Under the Special Import Measures Act for Control of Bonds Used to Secure Payment of Provisional Duty
- D14-1-6 · Liability and Payment of Provisional Duty, Anti-dumping Duty, and Countervailing Duty under the Special Import Measures Act
- D14-1-7 · Assessment of Anti-Dumping and Countervailing Duties Under the Special Import Measures Act
- D14-1-8 · Re-Investigation Policy Under the Special Import Measures Act (SIMA)
- D14-1-9 · Information Pertaining to the Acceptance, Enforcement, and Renewal of Undertakings in Dumping and Subsidy Investigations
- D15 - Special Import Measures Act / Investigations
- D15-1-91 · Potatoes
- D15-1-95 · Carbon-Steel Welded Pipe
- D15-2-8 · Refined Sugar
- D15-2-10 · Fresh Garlic
- D15-2-13 · Certain Hot-Rolled Carbon Steel Plate and High Strength Low Alloy Plate
- D15-2-17 · Bicycles and Frames
- D15-2-22 · Filter Tipped Cigarette Tubes
- D15-2-35 · Certain Waterproof Footwear and Bottoms of Plastic or Rubber
- D15-2-38 · Certain Hot-Rolled Carbon and Alloy Steel Sheet
- D15-2-41 · Certain Xanthates Originating in or Exported from The People's Republic Of China
- D15-2-42 · Footwear Originating In Or Exported From The People's Republic Of China
- D15-2-43 · Certain Steel Structural Tubing Known As Hollow Structural Sections (HSS)
- D15-2-44 · Certain Pipe Fittings Originating in or Exported From The People's Republic of China
- D15-2-45 · Certain Steel Plate Originating in or Exported from Bulgaria, the Czech Republic and Romania
- D15-2-46 · Wood Slats Originating In Or Exported From Mexico And The People's Republic Of China
- D15-2-47 · Certain Stainless Steel Round Wire Originating in or Exported from India, the Republic of Korea, Switzerland and the United States of America
- D15-2-48 · Certain Laminate Flooring Originating In or Exported From the People's Republic of China and France
- D15-2-49 · Carbon Steel Screws Orginating In or Exported from the People's Republic of China and Chinese Taipei and Stainless Steel Screws Originating In or Exported From Chinese Taipei
- D16 - Surtax
- D16-1-1 · Information Pertaining to the Application, Collection, and Adjustment of a Surtax
- D17 - Accounting and Release Procedures
- D17-1-0 · Accounting for Imported Goods and Payment of Duties Regulations
- D17-1-1 · Documentation Requirements for Commercial Shipments
- D17-1-2 · Reporting and Accounting for Low Value Commercial Goods (Under CAN$1,600)
- D17-1-3 · Casual Importations
- D17-1-4 · Release of Commercial Goods
- D17-1-5 · Importing Commercial Goods
- D17-1-9 · Remission of Customs Duties and Excise Taxes Underpaid Due to Customs Entry Error
- D17-1-10 · Coding of Customs Accounting Documents
- D17-1-11 · Private printing policy and procedures
- D17-1-13 · Interim Accounting (Provisional Documentation)
- D17-1-18 · Customs Sales Tax Verification
- D17-1-19 · Interest Rate for Customs Purposes Regulations
- D17-1-21 · Maintenance of Records and Books in Canada by Importers
- D17-1-22 · Accounting for the Harmonized Sales Tax, Provincial Sales Taxes, Provincial Tobacco Taxes, and Alcohol Mark-Ups/Fees On Causal Importations in the Courier and Commercial Streams
- D17-2-1 · Coding of Adjustment Request Forms
- D17-2-1 INTERIM · Coding of Adjustment Request Forms
- D17-2-2 · Processing of Adjustment Request Forms
- D17-2-3 · Importer Name/Account Number or Business Number Changes
- D17-3-1 · The New Automotive System - Highway Mode
- D17-4-0 · Courier/Low Value Shipment Program Low Value Commercial Goods
- D17-4-1 · Persons Authorized to Account for Casual Goods
- D18 - Excise Goods
- D18-1-1 · Importation of Stills
- D18-2-1 · Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products
- D18-3-1 · Reporting and Accounting of Excise Duties on Imported Tobacco, Tobacco Products, Wine and Spirits, and Release of Those Goods
- D19 - Acts and Regulations of Other Government Departments
- D19-1-1 · Food, Agricultural Commodities, Aquatic Commodities, and Agricultural Input
- D19-1-12 · Importation of Raw Furs
- D19-2-1 · Atomic Energy Control Act and Regulations
- D19-3-2 · Exportation of Wheat and Barley Products
- D19-4-1 · Export of Controlled Cultural Property
- D19-4-3 · Copyright and Trade-Marks
- D19-5-1 · Hazardous Products Act and Regulations
- D19-6-1 · Explosives Act and Regulations
- D19-6-2 · International Boundary Commission Act
- D19-6-3 · Energy Efficiency Regulations
- D19-6-4 · Kimberley Process – Export And Import Of Rough Diamonds
- D19-7-1 · Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
- D19-7-2 · Requirements Concerning the Importation and Exportation of Ozone-Depleting Substances and Products
- D19-7-3 · Importation and Exportation of Hazardous Waste
- D19-8-1 · Fish Inspection Act and Regulations
- D19-8-2 · Fisheries Act - Fish Health Protection Regulations
- D19-9-1 · Importation of Human-Use Drugs
- D19-9-2 · Regulation of Narcotics and Controlled and Restricted Drugs - Narcotic Control Act, Food and Drugs Act
- D19-9-3 · Importation of Bodies and Body Parts Into Canada
- D19-10-2 · Export and Import Permits Act (Importations)
- D19-10-3 · Export and Import Permits Act (Exportations)
- D19-11-1 · United Nations Act - Trade Sanctions
- D19-12-1 · Importation of Motor Vehicles
- D19-12-2 · Importation of Tires
- D19-13-1 · Exportation of Wild Animals and Plants Subject to Provincial Export Controls, and Species Designated as Harmful To Canadian Ecosystems
- D19-13-2 · Customs Tariff Criminal Code Importation of Offensive Weapons
- D19-13-5 · Transportation of Dangerous Goods
- D19-14-1 · United Nations Iraq Regulations
- D20 - Exportations
- D20-1-0 · Reporting of Exported Goods Regulations
- D20-1-1 · Export Reporting
- D20-1-4 · Proof of Export, Canadian Ownership, and Destruction of Commercial Goods
- D20-1-5 · Maintenance of Records and Books in Canada by Exporters and Producers
- D21 - International Programs
- D21-1-1 · Customs Privileges for Diplomatic Missions, Consular Posts, and International Organizations (Tariff Item No. 9808.00.00)
- D21-2-1 · Revenue Exemptions and Privileges Granted to the United Nations
- D21-2-2 · Revenue Exemptions and Privileges Granted to the International Atomic Energy Agency
- D21-2-3 · Revenue Exemptions and Privileges Granted to International Labour Office, Montreal
- D21-2-4 · Revenue Exemptions Granted to the Food and Agriculture Organization
- D21-2-5 · Revenue Exemptions Granted to United Nations Educational, Scientific and Cultural Organization
- D21-2-7 · Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization
- D21-3-1 · Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item No. 9810.00.00
- D21-3-2 · Revenue Exemptions Granted for the NATO Common Infrastructure Project
- D21-3-4 · Remission of Customs Duties and Taxes on Automobiles Purchased in Canada by Certain Members of NATO and British Commonwealth Armed Services
- D21-4-1 · Joint Canada United States Projects
- D21-4-3 · Visiting Forces Personnel Tariff Item No.9827.00.00
- D22 - Excise Goods
- D22-1-1 · Administrative Monetary Penalty System
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MSR Customs Group.
All rights reserved.
Last Update: JAN 2 2008