This memorandum provides information on the collection and accounting of the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. For additional information on HST/PST or information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System.

This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Prince Edward Island (PEI) and the reimplementation of the Provincial Sales Tax (PST) in British Columbia.

This memorandum is available in its entirety on the CBSA website:
http://www.cbsa.gc.ca/publications/dm-md/d17/d17-1-22-eng.html