Canada Border Services Agency
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Memorandum D10-15-12

Interpretation of Tariff Item No. 9986.00.00 - Religious Articles

2004-07-28

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

Summary

This memorandum outlines and explains the interpretation of tariff item No. 9986.00.00 of the Customs Tariff.

References

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Superseded memoranda D N/A