D5-1-1, International mail processing

February 24, 2020

This memorandum outlines and explains the legislation authorizing the examination of international mail and the obligations of the importing public to pay the duties and taxes owing. It also provides an overview of the processing and handling of both commercial and non-commercial importations. All monetary references quoted are in Canadian dollars.

In Brief
This memorandum has been updated as the result of a technical review. Revisions to the text do not affect or change any of the existing guidelines or procedures contained in this Memorandum.

The memorandum is available in its entirety on the CBSA website.


Accessible to: 
Everyone
Topic(s): 
Acts, Regulations, Policies & Decisions / Departmental Memoranda (D-memos)
Information Source: 
Canada Border Services Agency (CBSA)
Document Type: 
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