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Memorandum D17-1-5
Importing Commercial Goods
2002-05-16
This is a revision to paragraphs 86, 93, 94, 105, and 122 of Memorandum D17-1-5 of March 28, 2000. Paragraph 93 has been amended as a result of the introduction of the mandatory HS coding on May 1, 2002. Paragraphs 86, 94, 105, and 122 have been amended as a result of the elimination of the requirements to submit copies of Form B3 and release documentation for Statistics Canada. Please replace the old version of the paragraphs with this new version in your hard copy. All changes are indicated by a vertical line in the margin.
This is a revision to paragraphs 86, 93, 94, 105, and 122 of Memorandum D17-1-5 of March 28, 2000. Paragraph 93 has been amended as a result of the introduction of the mandatory HS coding on May 1, 2002. Paragraphs 86, 94, 105, and 122 have been amended as a result of the elimination of the requirements to submit copies of Form B3 and release documentation for Statistics Canada. Please replace the old version of the paragraphs with this new version in your hard copy. All changes are indicated by a vertical line in the margin.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (5682 Kb) [help with PDF files]
Last modified: 2002-05-16
Summary
This memorandum explains the policies and procedures relating to requirements of the Canada Customs and Revenue Agency (CCRA) for client registration, release of, accounting for, and payment of duties and taxes on imported commercial goods.
References
| Issuing office | Import Process Division |
| Headquarters file | 7632-0 |
| Legislative references | Customs Act, sections 31, 32, 33, and 35 |
| Other references | D1-2-1, D3-2-2, D5-1-1, D6-2-2, D17-1-2, D17-1-10, D8-1-4, D8-1-7 |
| Superseded memoranda D | D1-7-2, July 21, 1997 D17-1-4, January 1, 1991 D17-1-5, May 10, 1995 D17-1-6, July 16, 1996 D17-1-17, May 20, 1997 |
