D Memoranda
Note: Memoranda marked "Non-CBSA" may contain outdated information.
Operational Groups
- 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
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