Updated: Memorandum D17-5-1 Payment of duties and taxes on imported commercial goods

September 30, 2025

Memorandum D17-5-1 Payment of duties and taxes on imported commercial goods has been updated on September 29, 2025. Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html

The CSCB has contacted the CBSA to advise that the D-memo still states it’s "under review". The CSCB is also inquiring as to when the “Updates made to this D-memo” section will be published, as it's missing from this update.

We will advise when we have more to share.

Topic(s)

Accounting & Payment

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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