Courier Imports Remission
Memorandum D8-2-16

ISSN 2369-2391

Ottawa, September 7, 2016

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In Brief

  • 1. This memorandum was revised to clarify the exceptions to the Courier Imports Remission Order.
  • 2. Processes associated with the applications to the Consist Sheet process has been modified and linked to the Courier Low Value Shipment (CLVS) Program, which is contained in Memorandum D17-4-0, Courier Low Value Shipment Program.
  • 3. Data Elements of the Consist Sheet have been modified to reflect those of the CLVS Program's Cargo/Release List.

This memorandum outlines the conditions under which a remission order may be granted on certain goods imported into Canada by courier services.

Guidelines and General Information

1. With certain exceptions as set out in paragraphs 4 and 5, the Courier Imports Remission Order (CIRO) applies to both casual (non-commercial) and commercial importations of goods transported into Canada by courier services.

2. In this Order, "courier" means all common commercial carriers, regardless of mode of transport, including freight forwarders and deconsolidators.

3. When it has been determined that the value for duty of goods being imported by courier does not exceed $20 CAD per shipment, these goods are exempt from the goods and services tax (GST) and the harmonized sales tax (HST) under Section 7 of Schedule VII of the Excise Tax Act and are granted remission of all customs duties, excise taxes, and provincial sales tax (PST).


4. With the exception of a publication or book classified under tariff item No. 9812.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, this Order does not apply to certain types of goods. The exceptions, specified in sections 2 and 3 of the Order are as follows:

5. In addition, this Order does not apply to certain transactions such as:

Note: Duties and taxes are collected in all such instances whether the Canadian intermediary is a retailer who arranges for direct shipment from the foreign supplier to the Canadian customer, or is an agent or employee of the foreign supplier. Usually, in this type of transaction, the Canadian supplier, agent, or employee carries no inventory from which to fill orders.

6. For example, a foreign vendor employs an agent on a commission basis to sell a product. The agent takes an order valued at $20 CAD from the Canadian consumer and submits the order to the foreign supplier. The supplier fills the order by shipping the product directly to the Canadian consumer's address. The export declaration shows a value of $20 CAD for the goods. In this case, the Order does not apply because of the type of the commercial transaction, and the goods are subject to all applicable duties and taxes.

7. Shipments eligible for the CIRO Remission that contain goods that are controlled, prohibited or regulated by another government department (OGD), can claim the benefit of the Order, and their duties and taxes can be remitted. However, the Canada Border Services Agency (CBSA) requires that a separate Release on Minimum Document (RMD) interim accounting or a final accounting (including the required permits, licenses or certificates for each shipment if required) be presented to affect the release of the individual shipments. The Order's remission OIC number, 85-2955, shall appear on Form B3-3 Canada Customs Coding Form to remit any duties and taxes.

Other Considerations

8. In order for courier shipments valued at $20 CAD or less to receive the benefit of the Courier Imports Remission Order, or the benefit of non-taxable status under Section 7 of Schedule VII of the Excise Tax Act, the total shipment must be subject to a single transaction. It is not acceptable to divide a shipment into several packages so that each individual shipment is valued at $20 CAD or less.

9. Where the value for duty of the shipment exceeds $20 CAD, the entire value of the goods is subject to the regular provisions of the Customs Tariff.

Consist Sheet Consolidated Reporting & Release Process for CIRO Shipments

10. Goods that have a value for duty not exceeding $20 CAD and are eligible for report and release under the Courier Imports Remission Order may be documented on a consolidated Consist Sheet. However, certain types of goods and certain types of commercial transactions are excluded. While the CIRO Remission can be applied to shipments on a transactional basis, the utilization of a consolidated Consist Sheet to report/release multiple shipments under the CIRO Remission is not extended to all couriers.

11. To be eligible to participate in this consolidated reporting/release process, a carrier must be an approved bonded carrier under the appropriate entry mode and have the appropriate carrier bond security filed with the CBSA. Information concerning the security required may be found under the Carrier and Freight Forwarder Identification section in Memorandum D3-1-1, Policy Respecting the Importation and Transportation of Goods. The amount of security required varies by mode of transport. For more specific information, refer to the following Memoranda: D3-2-1, Air Pre-arrival and Reporting Requirements; D3-4-2, Highway Pre-arrival and Reporting Requirements; D3-5-1, Marine Pre-load/Pre-arrival and Reporting Requirements; and D3-6-6, Rail Pre-arrival and Reporting Requirements. In addition to the bonded carrier requirement, the carrier must also be an approved CLVS Program participant and meet all of the additional eligibility requirements of the modernized CLVS Program.

12. The Consist Sheet must contain the following information in the heading:

13. The following information must also be shown for each shipment on the Consist Sheet:

14. Should the CBSA find that a CLVS Program participant is abusing its Consist Sheet reporting privileges, the authorization to report in this manner may be revoked.

15. Prior to the shipments' arrival, the CLVS Program participant must present the Consist Sheet to the CBSA; it must list all of the shipments for which release under the Courier Imports Remission Order is being requested. Courier and Imports Remission Order shipments reported under the CLVS Program are exempt from the Advance Commercial Information (ACI)/eManifest pre-load/pre-arrival cargo reporting process. For more information on ACI, refer to the specific mode in the D3 - Transportation Series.

16. The border services officer will review the list and highlight any shipments to be examined. The officer will examine the selected shipments and decide whether to release the shipments or to have any of them removed from the Consist Sheet. Any shipment not selected for examination will be considered released upon arrival of the conveyance.

17. Shipments removed from the Consist Sheet are subject to individual manifesting and to the requirements for release under regular processing, as per Memorandum D17-1-4, Release of Commercial Goods.

18. Once goods are released, the CLVS Program participant is responsible for providing the importer all release information and supporting documentation for each shipment.

19. In accordance with the Accounting for Imported Goods and Payment of Duties Regulations, and subject to the OGD accounting requirement described in paragraph 7, goods that apply to the Courier Imports Remission Order can be released without any requirement to account under Section 32 of the Customs Act.

20. As the Consist Sheet is considered to be a combined report and release document, the CLVS Program participant must keep it on file for a period of six years.

21. A bonded carrier wishing to utilize the Consist Sheet reporting process must submit an application to participate in the CLVS Program by contacting:

Postal and Courier Programs Unit
Program Performance and Reporting Division
Commercial Program Directorate
Canada Border Services Agency
171 Slater Street, 8th Floor
Ottawa, ON  K1A 0L8


Issuing office:
Commercial Program Directorate
Headquarters file:
Legislative references:
Customs Act
Excise Tax Act
Financial Administration Act
Customs Tariff
Accounting for Imported Goods and Payment of Duties Regulations
Courier Imports Remission Order
Order in Council P.C. 1985-2955
Order in Council P.C. 1986-1401
Order in Council P.C. 1992-1431
Other references:
D3 series, D17-4-0, D17-1-4 Form B3-3
Superseded memorandum D:
D8-2-16 dated January 12, 2011
Date modified: