Interpretation of Tariff Item No. 9986.00.00 - Religious Articles
Discretionary Documentation Requirements For Articles Of Tariff Item 9986.00.00 - Interim Memorandum
The following interim memorandum provides additional guidelines to the information contained in memorandum D10-15-12, Interpretation of Tariff Item No. 9986.00.00 – Religious Articles. Specifically, it outlines the discretionary documentation that Canada Border Services Agency officers can require from an importer to certify the religious and devotional nature of a particular article.
To obtain the full documents in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Interim memorandum: PDF (43 Kb) [help with PDF files]
Last modified: 2004-07-28
Full Document: PDF (136 Kb) [help with PDF files]
Last modified: 1998-05-29
This memorandum outlines and explains the interpretation of tariff item No. 9986.00.00 of the Customs Tariff.
| Issuing office | Tariff Classification and International Nomenclature Division |
| Headquarters file | HS 9986.00 |
| Legislative references | Customs Tariff, Customs Tariff item No. 9986.00.00 |
| Other references | N/A |
| Superseded memoranda D | N/A |