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Memorandum D17-4-0
Courier Low Value Shipment Program
2008-09-19
- Revisions to this memorandum include the elimination of obsolete, non-essential and duplicated requirements as a result of the Paper Burden Reduction Initiative.
- This memorandum has been revised to include the new Canada Border Services Agency (CBSA) title and an explanation of the bonded carrier requirement of the Courier Low Value Shipment (LVS) Program. As well, the revision includes an explanation of the Customs Self-Assessment (CSA) LVS shipments released in the Courier LVS Program by CSA approved couriers.
- This memorandum cancels the Memorandum D17-4-1, Persons Authorized to Account for Casual Goods, dated June 5, 2000. The contents of D17-4-1 have been incorporated into this revised memorandum.
- This memorandum was previously called Courier/Low Value Shipment Program – low value commercial goods. It has been renamed.
- The Persons Authorized to Account for Casual Goods Regulations, which were part of the Memorandum D17-4-1 have been removed. They can now be found at the Justice Canada Web site at www.justice.gc.ca.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (144 Kb) [help with PDF files]
Last modified: 2008-09-19
Summary
This memorandum describes the requirements for the reporting and release of goods under the Courier Low Value Shipment (LVS) Program.
It also describes the conditions under which couriers who obtain release of casual goods under Section 32(4) of the Customs Act may be authorized to account for these goods in lieu of the importer.
References
| Issuing office | Commercial Border Policy Division Border and Compliance Programs Directorate Admissibility Branch |
| Headquarters file | 7586-23 |
| Legislative references | Customs Act, Sections 32, 40, 43 and 59 Order in Council P.C. 1995-1352, August 16, 1995 Persons Authorized to Account for Casual Goods Regulations Accounting for Imported Goods and Payment of Duties Regulations Reporting of Imported Goods Regulations Transportation of Goods Regulations Reporting of Exported Goods Regulations |
| Other references | D1-2-1, D2-3-6, D3-1-1, D3-1-6, D6-2-6, D8-2-16, D11-4-2, D11-4-14, D17-1-2, D17-1-5, D17-1-10, D17-1-22, D17-2-2 |
| Superseded memoranda D | D17-4-0, May 31, 2002 D17-4-1, June 5, 2000 |
