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.

CARM-related D-memos

Note: For general assistance with CARM, or any other CBSA procedure or policy, please complete and submit the Client support contact form: Canada Border Services Agency.

D1: General

• D1-7-1: Posting Security for Transacting Bonded Operations
• D1-8-1: Licensing of Customs Brokers

D3: Transportation

• D3-1-1: Policy Respecting the Importation and Transportation of Goods
• D3-1-5: International commercial transportation
• D3-2-1: Air Pre-arrival and Reporting Requirements
• D3-5-7: Temporary Importation of Vessels

D4: Warehousing, Duty Free Shops and Ships Stores

• D4-1-4: Customs SufferanceWarehouses
• D4-1-5: Storage of Goods
• D4-3-2: Duty Free Shop – Licensing
• D4-3-4: Duty Free Shop – Operational Responsibilities
• D4-3-5: Duty Free Shop – Inventory Control and Sales Requirements

D5: International Mail

• D5-1-1: International mail processing

D7: Duty Deferral Programs

• D7-4-1: Duties Relief Program
• D7-4-2: Duty Drawback Program
• D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs
• D7-4-4: Customs Bonded Warehouses

D8: Remissions and Temporary Importation

• D8-1-1: Administration of Temporary Importation (Tariff Item No. 9993.00.00) Regulations
• D8-1-4: Administrative Procedures Related to Form BSF865, Temporary Admission Permit
• D8-2-11: Goods Returning to Canada After Being Altered or Worked on Outside Canada
• D8-2-14: Tariff Item 9936.00.00 Apparel Samples
• D8-2-16: Courier Imports Remission
• D8-2-26: Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama

D10: Tariff Classification: Commodities

• D10-13-1: Tariff Classification of Goods
• D10-15-24: Tariff Item No. 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities
• D10-17-39: Interpretative Policy – Tariff Classification of Metal Ores and Concentrates
• D10-18-1: Tariff Rate Quotas

D11: General Tariff Information

• D11-6-4: Relief of Interest and/or Penalties Including Voluntary Disclosure
• D11-6-6: Reason to Believe and Corrections to the Declaration of Origin, Tariff Classification or Value for Duty
• D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
• D11-6-9: Applications to the President for an Extension of Time to File a Request under Section 60 of the Customs Act
• D11-6-10: Reassessment Policy
• D11-8-5: Conditional Relief Tariff Items
• D11-11-3: Advance Rulings for Tariff Classification

D14: Special Import Measures Act

• D14-1-2: Disclosure of Normal Values, Export Prices, and Amounts of Subsidy Established Under the Special Import Measures Act
• D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act
• D14-1-7: Assessment and Payment of Duties Under the Special Import Measures Act
• D14-1-8: Administrative Review Policy – Special Import Measures Act
• D14-1-9: Information Pertaining to the Acceptance, Enforcement and Renewal of Undertakings in Dumping and Subsidy Investigations

D16: Surtax

• D16-1-1: Information Pertaining to the Application, Collection, and Ajustment of a Surtax

D17: Accounting and Release Procedures

• D17-1-3: Casual Importations
• D17-1-4: Release of Commercial Goods
• D17-1-5: Accounting for Commercial Good
• D17-1-8: Release Prior to Payment Privilege
• D17-1-10: Coding of Customs Accounting Documents
• D17-1-13: Interim Accounting (Provisional Documentation)
• D17-1-21: Maintenance of Records in Canada by Importers
• D17-2-1: Adjusting Commercial Accounting Declarations
• D17-2-3: Business Number Changes and Commercial Accounting Declaration Withdraw Requests
• D17-2-4: Preparation and Presentation of Pre-CARM Adjustments
• D17-4-0: Courier Low Value Shipment Program
• D17-5-2: Financial Security for Release Prior to Payment

D18: Excise Goods

• D18-3-2: Excise Duty Framework for Vaping Products
• D18-4-1: Select Luxury Items Tax on Importation
• D18-5-1: Coding Excise and GST Exemption Codes in the CBSA Assessment and Revenue Management (CARM) System

D19: Acts and Regulations of Other Government Departments

• D19-6-4: Exporting and Importing Rough Diamonds, the Kimberley Process
• D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
• D19-10-2: Administration of the Export and Import Permits Act (Importations)
• D19-12-1: Importation of Vehicles

D20: Exportations

• D20-1-1: Exporter Reporting

D21: International Programs

• D21-1-1: Customs Privileges for Diplomatic Missions, Consular Posts and Accredited International Organizations - Tariff Item No. 9808.00.00
• D21-3-1: Goods Imported by Designated Foreign Countries, Military Service Agencies and Institutions - Tariff Item No. 9810.00.00
• D21-4-3: Visiting Forces Personnel – Tariff Item No.9827.00.00

D22: Administrative Monetary Penalty System (AMPS)

• D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)
• D22-1-2: Penalty Reinvestment Agreement (PRA) Policy

D23: Trusted Traders

• D23-2-1: Customs Self-Assessment Program for Carriers
• D23-3-1: Customs Self-Assessment Program for Importers

Active D-memos

This is a list of all D-memo series, organized according to operational or program groups within the agency.

• 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