D11-8-6, Interpretation of Section 3 of the Imported Goods Records Regulations
April 20, 2015
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.
- 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.
- 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