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Memorandum D3-1-6
Canada Border Services Agency (CBSA) Post Audit System
2008-09-05
- This memorandum has been revised to reflect the new name of the agency: Canada Border Services Agency.
- This memorandum has been revised to reflect current carrier and cargo policies and reporting procedures.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (82 Kb)
Last modified: 2008-09-05
Summary
This memorandum outlines and explains the Canada Border Services Agency (CBSA) Post Audit System under which qualifying companies may transport goods in-bond under limited physical control subject to the availability of records proving that the cargo was disposed of according to Sections 18 and 20 of the Customs Act.
References
| Issuing office | Carrier and Cargo Programs |
| Legislative references | Customs Act |
| Headquarters file | 7690-0 |
| Other references | D3-1-1, D3-2-2, D3-4-2, D3-6-6, D3-7-1 |
| Superseded memoranda D | D3-1-6, March 20, 1995 |
