D Memoranda
D17 - Accounting and Release Procedures

D-memo D17-5-2 will only come into effect with the scheduled external implementation of CARM in October 2024. The pending version is available now in PDF format only for your reference.

Pending D-memo in PDF - D17-5-2: Financial Security for Release Prior to Payment

Number Date
D17-1-1 2015-09-29 Documentation Requirements for Commercial Shipments
D17-1-2 2013-09-10 Reporting and Accounting for Low Value Commercial Goods (Not Exceeding CAD$2,500)
D17-1-3 Revised
Casual Importations
D17-1-4 Revised
Release of Commercial Goods
D17-1-5 2013-03-13 Registration, Accounting and Payment for Commercial Goods
D17-1-8 Revised
Release Prior to Payment Privilege
D17-1-9 2014-12-04 Remission of Underpayment Due to Customs Entry Error
D17-1-10 2012-11-28 Coding of Customs Accounting Documents
D17-1-11 2015-06-08 Private Printing Policy and Procedures
D17-1-13 2016-01-06 Interim Accounting (Provisional Documentation)
D17-1-21 Revised
Maintenance of Records in Canada by Importers
D17-1-22 2016-09-19 Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams
D17-2-1 2017-05-03 The Coding, Submission and Processing of Form B2 Canada Customs Adjustment Request
D17-2-3 2015-09-08 Importer Name/Account Number or Business Number Changes
D17-2-4 2017-01-26 Preparation and Presentation of Blanket B2 Adjustment Requests
D17-3-1 2013-04-16 The New Automotive System – Highway Mode
D17-4-0 2016-09-23 Courier low value shipment program
D17-5-1 Revised
Payment of duties and taxes on imported commercial goods
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