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D Memoranda
Legislation, regulations, policies, and procedures the CBSA uses to administer customs programs.
| Series | Subject |
|---|---|
| D0 | Checklist (PDF, 346 KB) [help with PDF files] |
| D1 | General |
| D2 | International Travel |
| D3 | Transportation |
| D4 | Warehousing, Duty Free Shops and Ships Stores |
| D5 | International Mail |
| D6 | Refunds |
| D7 | Drawbacks |
| D8 | Remissions and Temporary Importation |
| D9 | Prohibited Importations |
| D10 | Tariff Classification / Commodities |
| D11 | General Tariff Information |
| D12 | No active memoranda in D12 series at this time |
| D13 | Valuation |
| D14 | Special Import Measures Act (SIMA) |
| D15 | Special Import Measures Act (SIMA) / Investigations |
| D16 | Surtax |
| D17 | Accounting and Release Procedures |
| D18 | Excise Goods |
| D19 | Acts and Regulations of Other Government Departments |
| D20 | Exportations |
| D21 | International Programs |
| D22 | Administrative Monetary Penalty System |
