Please note, D11-8-5 and D10-14-51 were released in conjunction with this D memo. All have been published as a result of CITT decisions regarding television receivers. D11-8-6 explains record keeping requirements for commercial goods that have been released on a duty free or reduced duty basis, based on their intended end use.

1. This memorandum reflects the amendment to the Imported Goods Records Regulations, made on April 1, 2015, and deemed to have come into force on June 28, 2013.
2. Furthermore, the memorandum explains the Canada Border Services Agency's policy regarding the keeping of records in accordance with section 3 of the Imported Goods Records Regulations.

This memorandum is available on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-8-6-eng.html