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Memorandum D17-1-2
Reporting and Accounting for Low Value Commercial Goods (Under CAN$1,600)
2011-01-12
- The process associated with the report and release of Consist sheet consolidations, which was previously contained in this memorandum, has been transferred to Memorandum D8-2-16, Courier Imports.
- The process regarding the release of low value commercial goods has been updated to reflect the information in Memorandum D17-1-4, Release of Commercial Goods.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (103 Kb) [help with PDF files]
Last modified: 2011-01-12
Summary
This memorandum outlines the documentation requirements for the cargo reporting, release, and accounting of commercial shipments valued at less than CAN$1,600.
References
| Issuing office | Commercial Border Programs Division Border Programs Directorate Programs Branch |
| Headquarters file | 7632-1 |
| Legislative references | Customs Act Accounting for Imported Goods and Payment of Duties Regulations |
| Other references | D3-1-1, D3-2-2, D3-4-2, D3-5-2, D3-6-6, D11-4-2, D11-4-14, D13 series, D17-1-5, D17-1-10, D17-1-4, D17-4-0 |
| Superseded memoranda D | D17-1-2, October 9, 2008 |
