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Memorandum D2-3-1
Personal Exemptions for Residents Returning to Canada
2011-11-24:
- This memorandum has been reviewed and updated to make wording consistent with other publications.
- The amendments to the minimum duty rates that were enacted by the Excise and GST/HST Rulings Directorate of the Canada Revenue Agency in 2010 have been incorporated in the D-Memo.
- The issuing office information on the references page has been updated.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (121 Kb) [help with PDF files]
Last modified: 2011-11-24
Summary
This memorandum outlines and explains the personal exemption entitlements, under heading No. 98.04 of the Customs Tariff, for persons returning to Canada.
References
| Issuing office | Traveller Border Programs Division Border Programs Directorate Programs Branch |
| Legislative references | Customs Tariff, heading No. 98.04, sections 21, 83, paragraph 133(f), and Notes 4 and 5 – Special Classification Provisions – Non commercial; SOR 98‑61; Order in Council P.C. 1997‑2033, December 29, 1997; SOR 2008-271; Canada Gazette vol. 142, No. 19 – Sept 17, 2008; Excise Act, 2001 |
| Headquarters file | H.S. 9804-0 |
| Other references | |
| Superseded memoranda D | D2-3-1, January 23, 2009 |
