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Memorandum D17-1-3
Casual importations
2000-08-23
This memorandum has been revised to reflect the amendments made to the Accounting for Imported Goods and Payment of Duties Regulations, dated April 1, 1998. Casual importations entering Canada under the provision of tariff item Nos. 9805.00.00 (former residents), 9806.00.00 (beneficiaries), 9807.00.00 (settlers), or 9829.00.00 (seasonal residents) must be documented on Form B4, Personal Effects Accounting Document.
This memorandum has been revised to reflect the amendments made to the Accounting for Imported Goods and Payment of Duties Regulations, dated April 1, 1998. Casual importations entering Canada under the provision of tariff item Nos. 9805.00.00 (former residents), 9806.00.00 (beneficiaries), 9807.00.00 (settlers), or 9829.00.00 (seasonal residents) must be documented on Form B4, Personal Effects Accounting Document.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (982 Kb) [help with PDF files]
Last modified: 2000-08-23
Summary
This memorandum provides an excerpt of the legislation related to the importation of casual goods, and outlines the accounting documents and procedures to be used to account for casual goods at customs.
References
| Issuing office | Travellers Division Operational Policy and Coordination Directorate |
| Headquarters file | 7815-11 |
| Legislative references | Customs Act, sections 8, 32, 33, 35, 147, and 166, and paragraphs 164(1)(d), (i), and (j) |
| Other references | D8-2-2, D8-2-16, D17-1-0 |
| Superseded memoranda D | D17-1-3, January 5, 1993 |
