This memorandum explains the Canada Border Services Agency's (CBSA) policy regarding section 3 of the Imported Goods Records Regulations (Regulations), for commercial goods that have been released free of duty or at a reduced rate of duty based upon their intended use in the manner specified in the tariff item.

In Brief
This memorandum updates the Canada Border Services Agency's policy regarding the keeping of records in accordance with section 3 of the Imported Goods Records Regulations (Regulations), and updates the text of the attestation required under subparagraph 3(a.1).

This memorandum was updated on 12 March 2020 and is available in its entirety on the CBSA website.