REVISED - Memorandum D8-2-16: Courier Imports Remission

November 6, 2024

Memorandum D8-2-16: Courier Imports Remission was revised on November 4, 2024.

https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html

It appears that the only change is as follows:

This section was removed after p7.

Note: Duties and taxes are collected in all such instances whether the Canadian intermediary is a retailer who arranges for direct shipment from the foreign supplier to the Canadian customer, or is an agent or employee of the foreign supplier. Usually, in this type of transaction, the Canadian supplier, agent, or employee carries no inventory from which to fill orders. For example, a foreign vendor employs an agent on a commission basis to sell a product. The agent takes an order valued at CAD $20 from the Canadian consumer and submits the order to the foreign supplier. The supplier fills the order by shipping the product directly to the Canadian consumer’s address. The export declaration shows a value of CAD $20 for the goods. In this case, the Order does not apply because of the type of the commercial transaction, and the goods are subject to all applicable duties and taxes.

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The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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