Memorendum « D »

This set of administrative documents contains; laws, rules, policies and procedures applied by the Canadian Border Services Agency (CBSA) to administer customs programs.Effectively, you can find all the procedures accepted concerning the different services requested by an importer or users.

Whether it is for the recognition of a form to use for a customs operation or the way of completing the document, of recognizing the regulation which governs the said form or the places where to deposit it, the memorandum "D" can give you the answers.The series of memorandum "D" is built on the basis of 22 principal subjects. Each of the subjects is mentioned by the letter "D" and a corresponding digital series.  The "D" being the denominator for the series of memorandum "D" and the figure for the subject of the concerned memorandum.   

Example : D 7 Drawback

Each of the series can contain from 10 to 100 pages because the memorandum contains, also, sub-subjects.

Example : D7 -2-3 Outmoded goods or superfluous (Drawback)

Finally, you can consult the series of Memorandum on the site of the Canadian Border Services Agency in the section «Index from A to Z «then, select «Memorandum D ". You can minimize the risks of errors and by the fact protect yourself against the monetary and administrative penalties of the Canadian customs.