This memorandum outlines the conditions under which a remission may be granted on the goods and services tax (GST) for printed material imported for use by a foreign airline.

1. This document has been updated to revise the list of countries that may benefit from the Remission Order, as well as updating the references to the Customs Tariff.
2. This document also contains editing revisions which do not affect or change existing policies or procedures and includes changes to the Canada Border Services Agency organizational structure.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa.gc.ca/publications/dm-md/d8/d8-3-7-eng.html