Updated: D18-4-1: Select Luxury Items Tax on Importation

March 30, 2026

Please note that the Memorandum D18-4-1: Select Luxury Items Tax on Importation has been updated on the CBSA website to reflect the changes made to the Select Luxury Items Tax Act effective on November 5, 2025.

This memorandum has been revised to:

Withdraw subject vessels and subject aircraft from the application of the Select Luxury Items Tax Act
Reflect the changes made to the Select Luxury Items Tax Act effective on November 5, 2025
Update links
Move the flow chart and examples to specific appendixes
Add new tables to existing examples for importation of casual goods

Memorandum D18-4-1: Select Luxury Items Tax on Importation

Topic(s)

CBSA Policies & Decisions

Information source

Canada Border Services Agency (CBSA)

Disclaimer

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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