Please note, D11-8-5 and D11-8-6 were released in conjunction with this D memo. All have been published as a result of CITT decisions regarding televisions receivers. D10-14-51 provides policy related to tariff item 9948.00.00 and additional information on terms such as “for use in” and “attached to”.

This memorandum is updated to take into account recent jurisprudence and a regulatory amendment.

This memorandum is available on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-51-eng.html