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Memorandum D2-4-1
Temporary Importation of Conveyances by Residents of Canada
2006-01-31:
- Revisions made to this memorandum are the result of a French language review.
- The procedures as published on February 9, 1998 are the most recent and will be revised for organizational changes and/or technical reviews in future publishing of this memorandum.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (220 Kb) [help with PDF files]
Last modified: 2006-01-31
Summary
This memorandum outlines and explains the legislation, regulations, and conditions under which residents of Canada are permitted to import conveyances on which duties have not been paid for temporary use in Canada.
References
| Issuing office | Trade Policy and Interpretation Directorate Customs and Trade Administration Branch |
| Legislative references | Customs Tariff, tariff item No. 9802.00.00 SOR/82-840 SOR/93-42 |
| Headquarters file | H.S. 9802-0 H.S. 9802.00.00 |
| Other references | D8-1-13 |
| Superseded memoranda D | D2-4-1, February 9, 1998 |
