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Memorandum D5-1-1
Canada Border Services Agency International Mail Processing System
2008-10-29
- This memorandum has been revised to include changes to the goods and services tax (GST) and harmonized sales tax (HST) rates, word definitions listed in alphabetical order, a section that deals with opening mail, and other revisions to reflect Canada Border Services Agency (CBSA) terminology.
- References to the reporting and opening of mail under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act have been added.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (1.3 Mb) [help with PDF files]
Last modified: 2008-10-29
Summary
This memorandum outlines and explains the legislation authorizing the examination of international mail and the obligations of the importing public to pay the duties and taxes owing. It also provides an overview of the processing and handling of both commercial and non-commercial importations. All monetary references quoted are in Canadian dollars.
References
| Issuing office | Postal Program and Postal Review Unit Commercial Border Policy Division Border and Compliance Programs Directorate Admissibility Branch |
| Headquarters file | 7980-1 |
| Legislative references | Customs Act, sections 12, 32, 99, 101, 102, and 147; Canada Post Corporation Act; Customs Tariff; Special Import Measures Act; Excise Act; Excise Tax Act; Goods and Services Tax Act; Proceeds of Crime (Money Laundering) and Terrorist Financing Act; Accounting for Imported Goods and Payment of Duties Regulations; Fees in Respect of Mail Regulations |
| Other references | D2-1-4, D2-3-6, D6-2-6, D8-2-2, D11-6-7, D17-1-3, D17-1-10, D17-2-1, D17-2-2, and D19 series |
| Superseded memoranda D | D5-1-1, September 23, 2002 |
