This memorandum outlines the conditions under which a remission may be granted on customs duties and excise taxes paid or payable on non-commercial imported goods.

1.  This document has been updated to revise the list of countries where repair or alterations may be done under tariff item No. 9992.00.00.
2.  This document contains editing revisions that do not affect or change existing policies or procedures, including changes to the Canada Border Services Agency organizational structure.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-3-eng.html