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Memorandum D17-1-5
Registration, Accounting and Payment for Commercial Goods
2010-02-16
- This memorandum has been revised to:
- Remove the section regarding release of commercial goods, which can now be found in D17-1-4;
- Remove the section regarding release prior to payment privilege, which can now be found in D17-1-8;
- Incorporate related customs notices; CN384, CN412, CN503
- Update related forms;
- Update various web site references and contact information; and
- Reflect the organizational changes resulting from the creation of the Canada Border Services Agency (CBSA).
- Please note that this memorandum has been completely rewritten and reconfigured to incorporate the changes outlined above; please replace the previous version with this one.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (1.85 Mb) [help with PDF files]
Last modified: 2010-02-16
Summary
This memorandum explains the policies and procedures relating to requirements of the Canada Border Services Agency (CBSA) for client registration, accounting for, and payment of duties and taxes on imported commercial goods. This memorandum does not include procedures for goods cleared under the Customs Self Assessment (CSA) program. For procedures related to goods cleared under the Customs Self Assessment Program, please consult D17-1-7, Customs Self Assessment Program for Importers. A glossary of CBSA terminology is included at the end of Section 4.
Note: Amounts are in Canadian dollars unless otherwise specified.
References
| Issuing office | Licensing, Export and Accounting Policy Division |
| Headquarters file | 7632-0 |
| Legislative references | Customs Act, sections 31, 32, 33, and 35 |
| Other references | D1-2-1, D1-7-1, D5-1-1, D6-2-2, D17-1-2, D17-1-4, D17-1-8, D17-1-10, D8-1-4, D8-1-7, D17-1-7 |
| Superseded memoranda D | D17-1-5, May 16, 2002 |
