A summary of updated CBSA D-Memos outlining revised procedures and guidelines concerning various technical customs issues.
Memorandum D10-14-64: Tariff Classification of Goods Using Bluetooth® Technology
This memorandum explains the Canada Border Services Agency’s administrative policy for the tariff classification of articles using Bluetooth® technology. Click here for complete details.
Memorandum D8-2-19: Application of the Investigation Drugs, Placebos and Emergency Drugs Remission Order
This memorandum outlines the conditions under which a remission may be granted under the Investigation Drugs, Placebos and Emergency Drugs Remission Order. Click here for complete details.
Memorandum D11-4-20: Procedures for Verifications of Origin Under a Free Trade Agreement
This memorandum outlines and explains the verification procedures pursuant to sections 42 and 97.201 of the Customs Act, Article 506 of the North American Free Trade Agreement (NAFTA), Article E-06 of the Canada-Chile Free Trade Agreement (CCFTA), Article 5.6 and Annex 5.6.2 of the Canada-Israel Free Trade Agreement (CIFTA), Article V.6 of the Canada-Costa Rica Free Trade Agreement (CCRFTA) and the Regulations of the NAFTA, CCFTA, CIFTA and CCRFTA, Article 406 of the Canada-Peru Free Trade Agreement (CPFTA), Article 406 of the Canada-Colombia Free Trade Agreement (CCOFTA) and Article 24 of Annex C of the Canada-European Free Trade Association Free Trade Agreement (CEFTA). Click here for complete details.
Memorandum D7-2-3: Obsolete or Surplus Goods
This memorandum outlines and explains the legislative requirements in order to obtain a drawback (i.e., refund) of the duties and excise taxes paid on goods that are deemed obsolete or surplus goods and have been destroyed in Canada. Click here to read more.
Memorandum D7-4-1: Duties Relief Program
This memorandum outlines and explains the conditions and circumstances under which relief of duties at the time of importation can be obtained. Click here to read more.