D11-8-6, Interpretation of Section 3 of the Imported Goods Records Regulations

March 16, 2020

This memorandum explains the Canada Border Services Agency's (CBSA) policy regarding section 3 of the Imported Goods Records Regulations (Regulations), for commercial goods that have been released free of duty or at a reduced rate of duty based upon their intended use in the manner specified in the tariff item.

In Brief
This memorandum updates the Canada Border Services Agency's policy regarding the keeping of records in accordance with section 3 of the Imported Goods Records Regulations (Regulations), and updates the text of the attestation required under subparagraph 3(a.1).

This memorandum was updated on 12 March 2020 and is available in its entirety on the CBSA website.

Topic(s)

Acts & Regulations

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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