Departmental memoranda

Departmental memoranda, also called D-memos, outline the legislation, regulations, policies and procedures that the agency uses to administer its customs and travel operations. They also provide CBSA partners and the public with guidelines and general information on its activities that support the free flow of legitimate trade and travel.

The CBSA reviews and updates D-memos periodically to reflect changes to policy, procedures and legislation.

CARM-related D-memos pending October 2024 release

This is a list of D-memos that the CBSA is making available to its stakeholders in advance of the October 2024 release of the CBSA Assessment and Revenue Management D-memos (CARM). We will be adding to this list as more pending D-memos become available. These D-memos are not yet in effect, therefore, they are provided in PDF format only with a watermark added. We have taken basic steps to make these PDFs somewhat accessible but recognize that they may not meet all user needs.

D1: General

• D1-7-1: Posting Security for Transacting Bonded Operations

D3: Transportation

• D3-1-1: Policy Respecting the Importation and Transportation of Goods

D4: Warehousing, Duty Free Shops and Ships Stores

• D4-3-4: Duty Free Shop – Operational Responsibilities

D5: International Mail

• D5-1-1: International mail processing

D7: International Mail

• D7-4-3: NAFTA Requirements for the Duty Drawback and the Duties Relief Programs

D8: Remissions and Temporary Importation

• D8-2-16: Courier Imports Remission
• D8-2-26: Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama

D10: Tariff Classification: Commodities

• D10-18-1: Tariff Rate Quotas

D11: General Tariff Information

• D11-6-6: Reason to believe and corrections to the declaration of origin, tariff classification or value for duty
• D11-6-7: Request under Section 60 of the Customs Act for a Re-determination, a further Re-determination or a Review by the President of the Canada Border Services Agency
• D11-6-10: Reassessment Policy
• D11-8-5: Conditional Relief Tariff Items
• D11-11-3: Advance Rulings for Tariff Classification

D14: Special Import Measures Act

• D14-1-3: Re-determinations and Appeals Under the Special Import Measures Act
• D14-1-8: Re-investigation and Normal Value Review Policy – Special Import Measures Act (SIMA)

D16: Surtax

• D16-1-1: Information pertaining to the application, collection, and adjustment of a surtax

D17: Accounting and Release Procedures

• D17-1-3: Casual Importations
• D17-1-5: Registration, Accounting and Payment for Commercial Goods
• D17-2-4: Preparation and Presentation of Blanket B2 Adjustment Requests
• D17-4-0: Courier Low Value Shipment Program
• D17 – Accounting and Release Procedures
  • D17-5-2: Financial Security for Release Prior to Payment

D18: Excise Goods

• D18-4-1: Select luxury items tax on importation

D19: Acts and Regulations of Other Government Departments

• D19-6-4: Exporting and Importing Rough Diamonds, the Kimberley Process
• D19-7-1: Interpretation of the Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act (WAPPRIITA) and the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)

D20: Exportations

• D20-1-1: Exporter Reporting

D22: Administrative Monetary Penalty System (AMPS)

• D22-1-1: Implementing the Administrative Monetary Penalty System (AMPS)

D23: Trusted Traders

• D23-2-1: Customs self-assessment program for carriers
• D23-3-1: Customs Self-Assessment Program for Importers

Active D-memos

This is a list of all D-memo series, organized according to operational or program groups within the agency.

• D1 to D23 – All groups
• D1 – General
• D2 – International Travel
• D3 – Transportation
• D4 – Warehousing, Duty Free Shops and Ships Stores
• D5 – International Mail
• D6 – Refunds
• D7 – Duty Deferral Programs
• D8 – Remissions and Temporary Importation
• D9 – Prohibited Importations
• D10 – Tariff Classification – Commodities
• D11 – General Tariff Information
• D12 – No valid memoranda in this series
• D13 – Valuation
• D14 – Special Import Measures Act
• D15 – No valid memoranda in this series
  (Note: for SIMA information go to Measures in Force)
• D16 – Surtax
• D17 – Accounting and Release Procedures
• D18 – Excise Goods
• D19 – Acts and Regulations of Other Government Departments
• D20 – Exportations
• D21 – International Programs
• D22 – Administrative Monetary Penalty System (AMPS)
• D23 – Trusted Traders