Departmental memoranda
Note: Memoranda marked "Non-CBSA" may contain outdated information.
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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
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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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