Memorandum D8-2-25: Canadian Vessels Repaired/Altered in US, Mexico, Chile, Israel or Other CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan, Panama, Iceland, Liechtenstein, Switzerland, Norway
This memorandum outlines the conditions under which vessels may be imported under tariff item No. 9971.00.00 of the Customs Tariff. Click here for complete details.
Memorandum D11-4-31: Uniform Regulations – Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA)
This memorandum contains the Memorandum of Understanding between Canada and the Republic of Korea concerning Uniform Regulations of Chapter Four of the Canada-Korea Free Trade Agreement (CKFTA). Click here for complete details.
Memorandum D6-2-6: Refund of Duties and Taxes on Non-commercial Importations
This memorandum outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller. Click here for complete details.