This memorandum outlines the conditions under which a remission order may be granted on certain goods imported into Canada by courier services.

1. This memorandum was revised to clarify the exceptions to the Courier Imports Remission Order.
2. Processes associated with the applications to the Consist Sheet process has been modified and linked to the Courier Low Value Shipment (CLVS) Program, which is contained in Memorandum D17-4-0, Courier Low Value Shipment Program.
3. Data Elements of the Consist Sheet have been modified to reflect those of the CLVS Program's Cargo/Release List.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa.gc.ca/publications/dm-md/d8/d8-2-16-eng.html