Canada Border Services Agency
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Memorandum D17-1-21

Maintenance of Records in Canada by Importers

2008-12-19

  1. This revision replaces the “In Brief” page dated September 4, 2008. This “In Brief” page has been revised to denote changes made as a result of the Government of Canada’s Paperwork Burden Reduction Initiative, an initiative aimed at eliminating obsolete and duplicate requirements, streamlining certain commercial processes and modifying complex policies and forms. Accordingly, the following changes were made:
    1. The requirement to obtain prior permission to microfilm records has been dispensed with, provided all microfilmed and electronically imaged records meet the conditions as noted in National Standard of Canada CAN/CGSB-72.11-93 Microfilm and Electronic Imaging as Documentary Evidence.
    2. Single contact information is provided for importers requesting to maintain records at locations other than their place of business, both within and outside of Canada.
  2. This memorandum was previously titled D17-1-21, Maintenance of Records and Books in Canada by Importers, dated June 28, 2000.
  3. This memorandum was revised to explain the Canada Border Services Agency (CBSA) policy concerning the maintenance of records at a place other than the importer’s place of business, in and outside of Canada.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (134 Kb) [help with PDF files]
Last modified: 2008-12-19

Summary

This memorandum provides information concerning the records that must be maintained by importers at their place of business in Canada or at any other place that may be designated by the Minister.

References

Issuing office Compliance Management Division
Headquarters file 7635-4
Legislative references Customs Act, sections 40, 41, 43, and 109.1
Other references D7-4-1, D17-1-22
Superseded memoranda D D17-1-21, June 28, 2000