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Memorandum D17-1-13
Interim Accounting (Provisional Documentation)
2008-08-27
This memorandum has been revised as follows:
- to reflect the organizational changes resulting from the creation of the Canada Border Services Agency (CBSA);
- paragraph 11 has been modified to reduce the data required on the lead sheet for a provisional entry;
- paragraphs 13 and 15 have also been modified to remove outdated information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (87 Kb) [help with PDF files]
Last modified: 2008-08-27
Summary
This memorandum outlines and explains the policies and procedures relating to the release of and accounting for goods qualifying for provisional entry into Canada.
References
| Issuing office | Entry, Accounting and Adjustment Policy Licensing, Export and Accounting Policy Division Border and Compliance Programs Directorate |
| Headquarters file | 7600-7 |
| Legislative references | Customs Act, sections 48 to 53, and 74; subsections 32(1), (2), (3), and 32.2 Customs Tariff, subsection 24(1) |
| Other references | D6-2-3, D11-4-2, D11-4-14, D13-3-1, D13-11-2, D17-2-1 Comptrollership Manual, Finance Volume, Chapter 14 |
| Superseded memoranda D | D17-1-13, March 8, 2001 |
