Canada Border Services Agency
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Memorandum D2-1-5

Bequests - Tariff Item No. 9806.00.00

2011-08-31

  • This memorandum has been updated to reflect that the "Transport Canada Requirements" paragraphs have been deleted and replaced by "Restrictions".
  • As a result of the Canada Border Services Agency re-organization, the name of the issuing office has changed.

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

Full Document: PDF (97 Kb) [help with PDF files]
Last modified: 2011-08-31

Summary

This memorandum outlines and explains the conditions under which bequests of personal and household effects may be imported by residents of Canada without the payment of duties.

References

Issuing office Traveller Border Programs Division
Border Programs
Directorate Programs Branch
Headquarters file N/A
Legislative references
Other references
  • Technical Amendments Order (Customs Tariff) 1999-1
  • SOR/99-132
    D8-1-2, D9-1-1, D9-1-7, D9-1-11, D9-1-15, D19-1-1, D19-4-1, D19-5-1, D19-6-1, D19-12-1, 19-13-2, D19-14-1
Superseded memoranda D
  • D2-1-5, March 20, 2008