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Importers
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- D1-2-1 Special Services
- D1-3-1 Fees for Information and Documents
- D1-4-1 Canada Customs Invoice Requirements
- D1-16-1 Disclosure of Information Pursuant to the Customs Act
- D2-1-2 Foreign Expeditions in the Canadian North
- D3-1-1 Customs Cargo Control Procedures
- D3-1-2 Transit International Routier - TIR Carnet
- D4-2-0 Ships' Stores Regulations
- D4-2-1 Ships' Stores Regulations
- D5-1-1 Customs International Mail Processing System
- D5-1-4 Mail Containing Intoxicating Liquors/Dangerous Materials
- D5-1-5 Damaged Mail
- D5-1-13 Publications Imported by Mail or Courier
- D6-2-2 Refund of Duties
- D6-2-3 Refund of Duties
- D6-2-4 Value for Duty of Defective Parts or Articles Removed from Equipment and Returned to the Supplier for Credit
- D6-2-5 Abatement of Customs Duties
- D6-2-6 Refund of Duties and Taxes on Non-Commercial Importations
- D7-2-1 Home Consumption Drawbacks
- D7-2-3 Obsolete or Surplus Goods
- D7-2-9 United States Bases in Newfoundland Remission Order
- D7-3-2 Motor Vehicles Exported Drawback Regulations
- D7-3-8 Goods Purchased by Canadian Government Departments
- D7-4-1 Duty Deferral Program
- D7-4-2 Duty Drawback Program
- D7-4-3 NAFTA Requirements for Drawback and Duty Deferral
- D7-4-4 Customs Bonded Warehouses
- D8-1-1 Temporary Importation (Tariff Item no. 9993.00.00) Regulations
- D8-1-2 Convention Services Program
- D8-1-4 Temporary Admission Permit Form E29B
- D8-1-7 Use of Carnets for the Temporary Admission of Goods
- D8-1-9 Imported Demonstration Aircraft Remission Order
- D8-2-1 Canadian Goods Abroad
- D8-2-2 Postal Imports Remission Order
- D8-2-3 Non-Commercial Importations Remission Order
- D8-2-5 Foreign Aircraft Servicing Equipment Remission Order
- D8-2-8 Samples of Negligible Value (Tariff Item Nos. 9990.00.00 and 9991.00.00)
- D8-2-9 Tariff Item No. 9815.00.00 - Charitable Goods
- D8-2-15 Representational Gifts Remission Order
- D8-2-16 Courier Imports Remission Order
- D8-2-18 Imported Spirits for Blending Remission Order
- D8-2-19 Investigation Drugs, Placebos and Emergency Drugs Remission Order
- D8-2-21 Aircraft (International Service) Remission Order
- D8-2-23 Distilled Spirits (United States Tariff), (Mexico Tariff), (Chile Tariff) for Bottling in Bond Remission Order
- D8-2-25 Canadian Vessels Repaired or Altered in the United States Mexico, Chile, Israel, or Another CIFTA Beneficiary
- D8-2-26 Goods Re-Entered After Repair or Alteration in the United States, Mexico, Chile, Israel, or Another CIFTA Beneficiary
- D8-3-1 Advertising Material
- D8-3-2 Tariff Item No. 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order
- D8-3-6 Tariff Item 9905.00.00 and the Passover Products Remission Order
- D8-3-7 Tariff Item No. 9928.00.00 and the Printed Material for Foreign Carriers Remission Order
- D8-3-8 Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Order
- D8-3-11 Tariff Item No. 9832.00.00 Coffins or Caskets
- D8-3-14 Carbon Fibres and Filaments Remission order
- D8-3-15 Computer Carrier Media Remission Order
- D8-3-16 Systems software development contract remission order
- D8-4-1 Information Pertaining to Remission Orders
- D8-4-2 Summary Reporting Of Vehicle Repairs By Highway Carriers
- D8-5-2 Relief for Machinery and Equipment Entitled to the Benefit of the United States Tariff
- D8-6-1 Instructions Pertaining to Conditional Remission Orders Subject to Post Audit
- D8-9-3 Defence Supplies And Defence Production And Development Sharing Arrangements, Between Canada And The United States
- D9-1-1 Jurisprudence and Revenue Canada's Interpretative Policy for the Administration of Tariff Item No. 9899.00.00 On Goods Deemed to be Obscene Under Subsection 163(8) of Criminal Code
- D9-1-2 Copyrighted Books
- D9-1-3 Coin, Base or Counterfeit
- D9-1-5 Used or Second-Hand Aircraft
- D9-1-6 Goods Manufactured or Produced Wholly or in Part by Prison Labour
- D9-1-7 Used or Second-Hand Mattresses and Materials Therefrom
- D9-1-9 False Description of Geographical Origin of Goods, and Goods with Trade Marks, Tariff Item 9897.00.00
- D9-1-11 Importation of Used or Second-Hand Motor Vehicles
- D9-1-12 Certain Parts of Wild Birds
- D9-1-13 White Phosphorous Matches
- D9-1-15 Revenue Canada's Interpretative Policy for the Administration of Tariff Item 9899.00.00 - Hate Propaganda, Treason and Sedition
- D19-1-12 Importation of Raw Furs
- D10-0-1 Classification of Parts and Accessories in the Custom Tariff
- D10-2-3 Tariff Classification, Sampling, and Testing of Raw Sugar
- D10-13-1 Classification of Goods
- D10-13-2 Administrative Policy - Tariff Interpretation of Functional Units
- D10-13-3 Interpretation of the Term 'Open Vessel' in Tariff Item Nos. 8901.90.10, 8906.00.11, and 8906.00.19
- D10-13-14 Tariff Classification of Containers Including Pallets
- D10-14-2 Administrative Policy - Tariff Interpretation of Fresh Fruits and Vegetables for Processing
- D10-14-3 Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and Vegetables
- D10-14-4 Classification of Juice and Juice Concentrates in Heading 20.09
- D10-14-7 Administrative Policy - Tariff Classification of East India Tanned Kip Leather (Tariff Item No. 4104.10.10)
- D10-14-8 Abbreviations Used by the Forest Products Industry
- D10-14-11 Canadian Goods and Goods Once Accounted for, Exported and Returned
- D10-14-15 Museum and Other Exhibit Articles (Tariff Item 9818.00.00)
- D10-14-16 Importation of Fabrics Regulations
- D10-14-18 Determination of Weight for Duty Purposes of Fresh Fruits and Vegetables
- D10-14-19 Administrative procedures for the importation of non-beverage ethyl alcohol
- D10-14-21 Tariff Classification of Motorboats with Outboard Motors, Inboard-Outboard Engines and Inboard Engines
- D10-14-22 Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading No. 8708.29
- D10-14-23 Tariff Classification of Inflators, Modules of Airbags, and Airbags
- D10-14-24 Tariff Classification of Non Commercial Snowmobile, Utility, or Boat Trailers
- D10-14-25 Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-Trailers
- D10-14-26 Tariff Classification of Fire Fighting Vehicles
- D10-14-27 Tariff Classification of Front-Mount Mowers
- D10-14-28 Bath Preparations, Shower Gels, and Certain other Preparations for Use in Washing the Skin
- D10-14-29 Tariff Classification of Gloves
- D10-14-30 Natural Medicinal Preparations as Medicaments
- D10-14-31 Administrative Policy for the Classification of Multi-Component Plastic Products of Chapter 39
- D10-15-1 Administrative Policy - Florist and Nursery Stock Under Tariff Item No.0602.90.10 of the Customs Tariff
- D10-15-3 Tariff Classification and Certification Procedures for Visual and Auditory Materials of An Educational, Scientific, and Cultural Character
- D10-15-11 Sports Goods
- D10-15-12 Interpretation of Tariff Item No. 9986.00.00 - Religious Articles
- D10-15-13 Handicrafts
- D10-15-15 Interpretation of Tariff Item No. 9959.00.00
- D10-15-16 Interpretation of Tariff Item Nos. 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91, and 8708.99.91
- D10-15-18 Tariff Item Nos. 9967.00.00 and 9968.00.00
- D10-15-19 Classification of Automotive Stampings Under Tariff Item No. 9962.00.00
- D10-15-20 Interpretation of Tariff Item No.9966.00.00
- D10-15-21 Tariff Item No. 9958.00.00
- D10-15-22 Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00
- D10-15-23 Administrative Policy - Interpretation of Noxious Atmosphere for Gloves under Tariff Items 3926.20.10 and 4015.19.10
- D10-17-38 Administrative Policy - Tariff Classification of Marble Slabs and Granite Slabs
- D10-17-39 Interpretative Policy - Tariff Classification of Metal Ores and Concentrates (Tariff Item Nos. 2603.00.00 to 2616.90.00)
- D10-18-1 Tariff Rate Quotas
- D10-18-4 Importation of Certain Agricultural Products and the Import Control List (ICL)
- D10-18-5 Customs Bonded Warehouses TRQ Agricultural Goods
- D10-18-6 First-Come, First-Served Agricultural Tariff Rate Quotas
- D10-18-7 Tariff Rate Quota on Cut Roses from Israel or Another CIFTA Beneficiary
- D11-3-1 Marking of Imported Goods
- D11-3-2 Marking Determination/Re-Determination of Goods Imported from a NAFTA Country
- D11-3-3 NAFTA Country of Origin Marking Rules
- D11-4-2 Proof of Origin
- D11-4-3 Rules of Origin Respecting the Most-Favoured-Nation Tariff
- D11-4-4 Rules of Origin Respecting the General Preferential Tariff and Least Developed Country Tariff
- D11-4-5 Rules of Origin Respecting Caribcan
- D11-4-6 Rules of Origin for the New Zealand and Australia Tariff Treatments
- D11-4-9 Mexico Goods Deemed to be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT)
- D11-4-10 China Direct Shipment Condition Exemption Order
- D11-4-13 Rules of Origin for Casual Goods Regulations
- D11-4-14 Certification of Origin
- D11-4-16 Advance Rulings
- D11-4-17 NAFTA Origin Re-determination Requests Filed by the Person Who Completed and Signed the Certificate of Origin
- D11-4-18 Uniform Regulations - Chapters Three and Five of NAFTA
- D11-4-19 Regulations Respecting the Determination of when Goods are Entitled to the Benefit of the United States Tariff, Mexico Tariff or Mexico-United States Tariff
- D11-4-20 Free Trade Agreement Origin Verification Procedures
- D11-4-22 Tariff Preference Levels
- D11-4-24 Uniform Regulations - Chapters C and E of the Canada-Chile Free Trade Agreement (CCFTA)
- D11-4-25 Commonwealth Developing Countries Orders in Council
- D11-4-26 Uniform Regulations - Chapter V of The Canada-Costa Rica Free Trade Agreement (CCRFTA)
- D11-5-1 NAFTA Rules of Origin Regulations
- D11-5-2 NAFTA Rules of Origin Regulations - Amendments to Schedule I - Specific Rules of Origin
- D11-6-1 Determination/Re-Determination and Appraisal/Re-Appraisal of Goods
- D11-6-3 Administrative Policy Respecting Re-Determinations or Further Re-Determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act
- D11-6-4 Legislative Authorities and Supporting Documentation Requirements for Forms B 2, Canada Customs - Adjustment Request
- D11-6-5 Interest and Penalty Provisions -- Determinations and Re-determinations, Appraisals and Re-appraisals, and Duty Relief
- D11-6-6 Self-Adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods
- D11-6-7 Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods
- D11-6-8 Verification of Origin, Tariff Classification, and Value for Duty of Imported Goods
- D11-6-9 Interim Memorandum - Applications to the Commissioner for an Extension of Time to File a Dispute Notice
- D11-8-2 Diversions - Section 77 of the CUSTOMS ACT
- D11-8-5 End-Use Program
- D11-10-1 Interpretation of the Customs and Excise Offshore Application Act
- D11-11-1 National Customs Rulings (NCR)
- D11-11-2 Policy Content of Tariff Classification National Customs Rulings (NCRs)
- D11-12-1 NAFTA Harmonized Laboratory Methods
- D13-1-1 Valuation for Duty Regulations
- D13-1-2 Direct Shipment of Goods Regulations
- D13-1-3 Customs Valuation: Purchaser in Canada Regulation (Customs Act, Section 48)
- D13-2-1 Responsibility of Importers and/or Authorized Agents with Respect to Valuation
- D13-2-3 Exchange Rate for Calculation of Value for Duty Under the Customs Act
- D13-2-4 Valuation of Goods Imported Into Canada that are not in Accordance with Contract
- D13-2-5 Customs Valuation: Effects of the Goods and Services Tax
- D13-3-1 Methods of Determining Value for Duty
- D13-3-2 Related Persons (Customs Act, Sections 45 to 53)
- D13-3-3 Transportation and Associated Costs (Customs Act, Sections 48 to 54)
- D13-3-4 Place of Direct Shipment (Customs Act, Sections 48 to 54)
- D13-3-7 Engineering, Development Work, etc., Undertaken Elsewhere than in Canada (Customs Act, Sections 48 to 53)
- D13-3-8 Generally Accepted Accounting Principles (Customs Act, Sections 48 to 53)
- D13-3-9 Package Deals
- D13-3-10 Goods Imported in Split Shipments
- D13-3-11 Valuation of Goods Imported Into Canada to be Used in the Assembly Construction or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis
- D13-3-12 Assists (Customs Act, Sections 48 to 53)
- D13-3-13 Customs Valuation: Interest Charges for Deferred Payment for Imported Goods (Customs Act, Sections 48 to 53)
- D13-3-14 Quota Payments (Customs Act, Sections 48 to 53)
- D13-4-1 Transaction Value Method of Valuation (Customs Act, Section 48)
- D13-4-2 Customs Valuation: Sold for Export to Canada (Customs Act, Section 48)
- D13-4-3 Customs Valuation: Price Paid or Payable (Customs Act, Section 48)
- D13-4-4 Limitations on the Use of Transaction Value (Customs Act, Section 48)
- D13-4-5 Transaction Value Method for Related Persons (Customs Act, Section 48)
- D13-4-7 Adjustments to the Price Paid or Payable (Customs Act, Section 48)
- D13-4-8 Assists (Customs Act, Section 48)
- D13-4-9 Royalties and Licence Fees (Customs Act, Section 48)
- D13-4-10 Discounts (Customs Act, Section 48)
- D13-4-11 Confirming Commissions and Credit Risk Insurance (Customs Act, Section 48)
- D13-4-12 Commissions and Brokerage (Customs Act, Section 48)
- D13-5-1 Application of Sections 49 and 50 of the Customs Act
- D13-7-1 Determination of the Price Per Unit (Customs Act, Section 51)
- D13-7-3 Deductions from the Price Per Unit (Customs Act, Section 51)
- D13-8-1 Computed Value Method (Customs Act, Section 52)
- D13-9-1 Residual Basis of Appraisal Method (Customs Act, Section 53)
- D13-10-1 Used Goods (Customs Act, Sections 48 to 53)
- D13-10-2 Used Automobiles, Motor Vehicles and Other Vessels (Customs Act, Sections 48 to 53)
- D13-11-1 Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions
- D13-11-2 Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53)
- D13-11-3 Value for Duty of Printed or Lithographed Matter of Paper (Customs Act, Sections 48 to 53)
- D13-11-4 Value for Duty of Promotional Material
- D13-11-6 Determining Value for Duty of Computer Software
- D14-1-2 Disclosure of Normal Value and Export Price Established Under the Special Import Measures Act to Importers
- D14-1-3 Procedures for Making a Request for Re-Determination (an Appeal) of Goods Under the Special Import Measures Act
- D14-1-4 Exchange Rate for Calculations Under the Special Import Measures Act and Regulations
- D14-1-5 Procedures for Release from Customs of Goods Subject to Provisional Duty Under the Special Import Measures Act for Control of Bonds Used to Secure Payment of Provisional Duty
- D14-1-6 Liability and Payment of Provisional Duty, Anti-dumping Duty, and Countervailing Duty under the Special Import Measures Act
- D14-1-7 Assessment of Anti-Dumping and Countervailing Duties Under the Special Import Measures Act
- D14-1-8 Re-Investigation Policy Under the Special Import Measures Act (SIMA)
- D14-1-9 Information Pertaining to the Acceptance, Enforcement, and Renewal of Undertakings in Dumping and Subsidy Investigations
- D15-1-89 Waterproof Rubber Footwear
- D15-1-91 Potatoes
- D15-2-10 Fresh Garlic
- D15-2-13 Certain Hot-Rolled Carbon Steel Plate and High Strength Low Alloy Plate
- D15-2-17 Bicycles and Frames
- D15-2-22 Filter Tipped Cigarette Tubes
- D15-2-35 Certain Waterproof Footwear and Bottoms of Plastic or Rubber
- D15-2-38 Certain Hot-Rolled Carbon And Alloy Steel Sheet
- D15-2-39 Certain Leather Footwear with Metal Toe Caps Originating in or Exported from the People's Republic Of China
- D16-1-1 Information Pertaining to the Application, Collection, and Adjustment of a Surtax
- D17-1-0 Accounting for Imported Goods and Payment of Duties Regulations
- D17-1-1 Documentation Requirements for Commercial Shipments
- D17-1-2 Reporting and Accounting for Low Value Commercial Goods (Under CAN$1,600)
- D17-1-3 Casual Importations
- D17-1-4 Release of Commercial Goods
- D17-1-5 Importing Commercial Goods
- D17-1-9 Remission of Customs Duties and Excise Taxes Underpaid Due to Customs Entry Error
- D17-1-10 Coding of Customs Accounting Documents
- D17-1-11 Private printing policy and procedures
- D17-1-13 Interim Accounting (Provisional Documentation)
- D17-1-18 Customs Sales Tax Verification
- D17-1-19 Interest Rate For Customs Purposes Regulations
- D17-1-21 Maintenance of Records and Books in Canada by Importers
- D17-1-22 Accounting for the Harmonized Sales Tax, Provincial Sales Taxes, Provincial Tobacco Taxes, and Alcohol Mark-Ups/Fees On Causal Importations in the Courier and Commercial Streams
- D17-2-1 Coding of Adjustment Request Forms
- D17-2-2 Processing of Adjustment Request Forms
- D17-2-3 Importer Name/Account Number or Business Number Changes
- D17-3-1 The New Automotive System - Highway Mode
- D17-4-0 Courier/Low Value Shipment Program - Low Value Commercial Goods
- D17-4-1 Persons Authorized to Account for Casual Goods
- D18-1-1 Importation of Stills
- D18-2-1 Imported Tobacco Products and the Return of Canadian Manufactured Tobacco Products
- D19-1-1 Food, Agricultural Commodities, Aquatic Commodities, and Agricultural Input
- D19-1-12 Importation of Raw Furs
- D19-2-1 Atomic Energy Control Act and Regulations
- D19-4-3 Copyright and Trade-Marks
- D19-5-1 Hazardous Products Act and Regulations
- D19-6-1 Explosives Act and Regulations
- D19-6-3 Importation of Energy-Using Products
- D19-7-1 Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES)
- D19-7-2 Requirements Concerning the Importation and Exportation of Ozone-Depleting Substances and Products
- D19-7-3 Importation and Exportation of Hazardous Waste
- D19-8-1 Fish Inspectation Act and Regulations
- D19-8-2 Fisheries Act - Fish Health Protection Regulations
- D19-9-1 Importation of Human-Use Drugs
- D19-9-2 Regulations of Narcotics and Controlled and Restricted Drugs - Narcotic Control Act, Food and Drugs Act
- D19-9-3 Importation of Bodies and Body Parts Into Canada
- D19-10-2 Export and Import Permits Act (Importations)
- D19-12-1 Importation of Vehicles
- D19-12-2 Importation of Tires
- D19-13-2 Importing and Exporting Firearms, Weapons, and Devices - Customs Tariff, Criminal Code, Firearms Act , and Export and Import Permits Act
- D19-13-5 Transportation of Dangerous Goods
- D22-1-1 Administrative Monetary Penalty System
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