Departmental memoranda

Departmental memoranda, also called D-memos, outline the legislation, regulations, policies and procedures that the agency uses to administer its customs and travel operations. They also provide CBSA partners and the public with guidelines and general information on its activities that support the free flow of legitimate trade and travel.

The CBSA reviews and updates D-memos periodically to reflect changes to policy, procedures and legislation.

Operational groups

Note: Memoranda marked "Non-CBSA" may contain outdated information.

• D1 to D23 – All groups
• D1 – General
• D2 – International Travel
• D3 – Transportation
• D4 – Warehousing, Duty Free Shops and Ships Stores
• D5 – International Mail
• D6 – Refunds
• D7 – Duty Deferral Programs
• D8 – Remissions and Temporary Importation
• D9 – Prohibited Importations
• D10 – Tariff Classification – Commodities
• D11 – General Tariff Information
• D12 – No valid memoranda in this series
• D13 – Valuation
• D14 – Special Import Measures Act
• D15 – No valid memoranda in this series
  (Note: for SIMA information go to Measures in Force)
• D16 – Surtax
• D17 – Accounting and Release Procedures
• D18 – Excise Goods
• D19 – Acts and Regulations of Other Government Departments
• D20 – Exportations
• D21 – International Programs
• D22 – Administrative Monetary Penalty System (AMPS)
• D23 – Trusted Traders