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Memorandum D2-3-2
Former Residents of Canada - Tariff Item No. 9805.00.00
2011-07-26:
- The reference to "Used and second-hand mattresses" has been removed because of an administrative policy change.
- The "Restrictions" section has been amended to provide access to the most up to date information for the related subjects of interest.
- The name of the Issuing Office as 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 (194 Kb) [help with PDF files]
Last modified: 2011-07-26
Summary
This memorandum outlines and explains the conditions under which former residents of Canada, residents of Canada, Canadian government employees and Canadian Forces personnel may import goods for personal and household use after a minimum residency or absence abroad of one year.
References
| Issuing office | Traveller Border Programs Division Border Programs Directorate Programs Branch |
| Legislative references | Customs Tariff
Excise Act, 2001 |
| Headquarters file | H.S. 9805.00, H.S. 9805-0 |
| Other references | D2-3-1, D3-1-1, D8-1-1, D9-1-1, D9-1-15, D19-1-1, D19-5-1, D19-6-1, D19-9-1, D19-9-2, D19-12-1, D19-13-2, D19-14-1 |
| Superseded memoranda D | D2-3-2, February 13, 2009 |
