Canada Border Services Agency
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Courier programs
Forms
BSF164 Application to Participate in the Courier Low Value Shipment Program (PDF, 25 KB)
Memorandum of Understanding - Courier/Low Value Shipment (LVS) Program (PDF, 16 KB)
Other publications
D5-1-13 Publications Imported by Mail or Courier
D17-4-0 Courier/Low Value Shipment Program - Low Value Commercial Goods
D17-1-22 Accounting for the Harmonized Sales Tax, Provincial Sales Taxes, Provincial Tobacco Taxes, and Alcohol Mark-Ups/Fees On Causal Importations in the Courier and Commercial Streams
Accounting for Imported Goods and Payment of Duties Regulations