UPDATED - Memorandum D17-1-13: Interim Accounting (Master Provisional Entry)

November 20, 2024

Memorandum D17-1-13: Interim Accounting (Master Provisional Entry) has been updated on November 18, 2024, and includes new details such as:

Information regarding the CARM Client Portal
Additional requirements apply when importing goods subject to the Special Import Measures Act (SIMA) on a Master Provisional Entry
A Master Provisional Entry must be presented on a C-type entry

Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/pdf/d17-1-13-eng.pdf

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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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