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Memorandum D2-3-1
Personal Exemptions for Residents Returning to Canada
2009-09-14:
- Paragraph 2 of Guidelines and General Information was amended to reflect that children capable of making their own declaration are not restricted to import goods that are for the exclusive use of benefit of that child.
- Paragraph 23 of Guidelines and General Information was amended to reflect the proper intent of the legislation outlined in the Customs Tariff No. 9804.10.00 and 9804.20.00 regarding limits for alcoholic beverages.
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Last modified: 2009-09-14
Summary
This memorandum outlines and explains the personal exemption entitlements, under heading No. 98.04 of the Customs Tariff, for persons returning to Canada.
References
| Issuing office | Highway and Rail Division People Programs Directorate Admissibility Branch |
| Legislative references | Customs Tariff, heading No. 98.04, sections 21, 83, paragraph 133(f), and Notes 4 and 5 – Special Classification Provisions – Non commercial; SOR 98‑61; Order in Council P.C. 1997‑2033, December 29, 1997; SOR 2008-271; Canada Gazette vol. 142, No. 19 – Sept 17, 2008; Excise Act, 2001 |
| Headquarters file | H.S. 9804-0 |
| Other references | N/A |
| Superseded memoranda D | D2‑3‑1, May 3, 2007 |
