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Memorandum D2-3-1
Personal Exemptions for Residents Returning to Canada
2009-01-23:
- This memorandum has been modified due to a change in legislation limiting the importation of tobacco products under TI 98.04 to travelers who are aged 18 years or older.
- We have included limitations in the importation of unmarked tobacco products for personal use, as per the
Excise Act, 2001.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (166 Kb) [help with PDF files]
Last modified: 2009-01-23
Summary
This memorandum outlines and explains the personal exemption entitlements, under heading No. 98.04 of the Customs Tariff, for persons returning to Canada.
References
| Issuing office | Highway and Rail Division People Programs Directorate Admissibility Branch |
| Legislative references | Customs Tariff, heading No. 98.04, sections 21, 83, paragraph 133(f), and Notes 4 and 5 – Special Classification Provisions – Non commercial; SOR 98‑61; Order in Council P.C. 1997‑2033, December 29, 1997; SOR 2008-271; Canada Gazette vol. 142, No. 19 – Sept 17, 2008; Excise Act, 2001 |
| Headquarters file | H.S. 9804-0 |
| Other references | N/A |
| Superseded memoranda D | D2‑3‑1, May 3, 2007 |
