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Memorandum D2-1-1

Temporary Importation of Baggage and Conveyances by Non-Residents

2010-07-09:
  1. This memorandum has been modified, in that paragraph 6 of the Guidelines and General Information has been removed, because it is not supported by legislation. This memorandum is in the process of a complete review that will be completed shortly. At that time, the complete updated document will be available for distribution.
  2. As this is only a partial revision of Memorandum D2-1-1 dated January 30, 2006, only replace page 3-4 of the memorandum.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (805 Kb) [help with PDF files]
Last modified: 2010-07-09

Summary

This Memorandum explains the entitlements and outlines the conditions under which non-residents may temporarily import their baggage and conveyances without payment of duties.

References

Issuing office Trade Policy and Interpretation Directorate
Customs Branch
Legislative references Customs Tariff, tariff item No. 9803.00.00,
    Paragraphs 133(b) and (e), and Chapter 98, Note 5 -
    Special Classification Provisions - Non Commercial
(SOR/94-784), SOR/96-370, SOR/87-720
Headquarters file HS9803-0
Other references D1-2-1, D2-2-1, D3-2-1, D8-1-1, D8-1-7, D19-4-2, D19-13-2
Superseded memoranda D D2-1-1, February 9, 2001