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Memorandum D8-4-1
Information Pertaining to Remission Orders
This memorandum is revised to include the application process for remission orders.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: (PDF, 80 KB) [help with PDF files]
Last modified: 2009-01-15
Summary
This memorandum outlines and explains the procedures followed by the Canada Border Services Agency (CBSA) in administering remission orders. The governing authorities for granting a remission of customs duties and taxes are section 115 of the Customs Tariff and section 23 of the Financial Administration Act.
References
| Issuing office | Trade Incentives and Refunds Unit Tariff Policy Division Trade Programs Directorate Admissibility Branch |
| Headquarters file | 6564-0 |
| Legislative references | Financial Administration Act, section 23 Customs Tariff, sections 115, 118, and 123 Customs Act, subsection 109(11) |
| Other references | D22-1-1 |
| Superseded memoranda D | D8-4-1, August 7, 1998 |
