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Memorandum D8-4-2
Reporting and Summary Accounting of Vehicle Repairs by Highway Carriers
2009-05-20
This memorandum has been revised to clarify that invoices for repairs to highway vehicles performed outside Canada must be stamped at the time of importation as proof of reporting. The reference to Form K100 Notice of Ascertained Forfeiture has been deleted.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (374 Kb) [help with PDF files]
Last modified: 2009-05-20
Summary
This memorandum outlines the requirements that highway carriers must meet when reporting and accounting for repairs to their vehicles performed outside Canada.
Paragraph 12(3)(b) of the Customs Act requires that all repairs to vehicles performed outside Canada must be reported by the drivers to the nearest Canada Border Services Agency (CBSA) office when these vehicles are returned to Canada. Paragraph 32(1)(a) of the Customs Act requires highway carriers to account for repairs to their vehicles performed outside Canada when these vehicles are returned to Canada. Highway carriers can obtain authorization to account for such repairs on a quarterly basis.
References
| Issuing office | Trade Incentives and Refunds Unit Tariff Policy Division Trade Programs Directorate |
| Headquarters file | N/A |
| Legislative references | Customs Tariff, sections 101 to 105 Tariff item nos. 9992.00.00, 9813.00.00 and 9814.00.00 |
| Other references | D8-2-1, D8-2-26, D10-14-11, D17-1-10 |
| Superseded memoranda D | D8-4-2, issued on January 30, 2006 |
