Common menu bar links
Memorandum D17-1-22
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
This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Ontario and British Columbia, and to provide the updated HST rate in Nova Scotia.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (1.3 MB) [help with PDF files]
Last modified: 2010-07-01
Summary
This memorandum provides information on the collection and accounting of the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. For information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System.
References
| Issuing office | Commercial Border Programs |
| Headquarters file | 7983 |
| Legislative references | Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contribution Act Order in Council P.C. 1992-1268, June 11, 1992 |
| Other references | D2-3-6, D5-1-1 |
| Superseded memoranda D | D17-1-22, July 6, 2007 |
