• This memorandum provides operational guidelines on the sharing and use of customs information, disclosures to other organizations such as federal institutions, provincial, municipal or foreign governments, and disclosures of customs information to businesses and individuals.
• Amended section 107 of the Customs Act became effective on November 29, 2001, replacing sections 107 and 108.
• This memorandum is divided into four sections: the Guidelines and General Information, followed by three appendices.
• Appendix A is a chart on where to direct requests for customs information. Appendix B is a chart of the officials authorized to disclose customs information and Appendix C is a summary chart of who may disclose customs information, subject to certain conditions and relevant notes.

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