Canada Border Services Agency
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Memorandum D7-4-1

Duties Relief Program

2011-01-14

  1. This In Brief page has been revised to denote changes made as a result of the Government of Canada’s Paperwork Burden Reduction Initiative. The revisions are aimed at eliminating obsolete and duplicated requirements. This revision replaces Memorandum D7-4-1 dated January 31, 1996.
  2. In accordance with the above, the following changes were made:
    1. All information regarding customs bonded warehouse can be found by referencing D7-4-4, Customs Bonded Warehouses.
    2. All information regarding the North American Free Trade Agreement can be found by referencing D7-4-3, NAFTA Requirements for Drawback and Duty Deferral.
    3. All links to forms and reference material, including the Duties Relief Regulations are located in the Additional Information section of this memorandum.

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

Full Document: PDF (130 Kb) [help with PDF files]
Last modified: 2011-01-14

Summary

This memorandum outlines and explains the conditions and circumstances under which relief of duties at the time of importation can be obtained.

References

Issuing office Tariff Division
Post-Border Programs Directorate
Programs Branch
Headquarters file 6553-22
Legislative references Customs Tariff, sections 89 to 99
P.C. 1995-2252, Dated December 28, 1995
Duties Relief Regulations (SOR/96-44)
Other references D7-4-2, D7-4-3
Superseded memoranda D D7-4-1, January 31, 1996