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Mutatis Mutandis

"Mutatis mutandis" means all things being equal, and that respective differences must be considered.

Multi-Program Verification (MPV)

A Multi-Program Verification (MPV) is:

  • traditionally referred to as Compliance Assessment Review (CAR), and
  • involves the on-site, multiple program verification of a client’s compliance.

MPVs assess an importer’s overall level of compliance of imported goods over an extended period of time.

Most-Favoured-Nation Tariff (MFN)

Countries that are entitled to use the Most Favoured Nation (MFN) Tariff treatment are those that are signatories to the General Agreement on Tariffs and Trade (GATT).

Montreal Protocol on Substances that Deplete the Ozone Layer

The 1987 Montreal Protocol on Substances That Deplete the Ozone Layer is an international treaty designed to protect the ozone layer by phasing out the production of substances responsible for ozone depletion.

Mexico Tariff (MT)

The Mexico Tariff (MT) is a preferential tariff treatment extended to goods originating in Mexico and that satisfy the Canada US Mexico Agreement (CUSMA) origin requirements.

Memorandum of Understanding (MOU)

A memorandum of understanding is a written description of what two or more parties agree to do as part of an administrative arrangement. A memorandum of understanding is not legally binding.

Measures in Force

Measures in Force is a list of the Anti-dumping and Countervailing Measures in force at the beginning of each month. This list is extremely important as it contains all the information necessary to calculate duty under the Special Import Measures Act.

Marking (of Imported Goods)

The marking of certain goods, identified under section 19 of the Customs Tariff, must be marked indicating country of origin. Marking refers to country of origin and should not be confused with labelling that refers to consumer packaging and labelling.

Margin of Dumping

The margin of dumping is the amount by which the normal value exceeds the exporter’s export price for the goods. The anti-dumping duty assessed is equal to the margin of dumping.


A manifest acts as the initial record of a shipment's arrival into Canada and enables the Canada Customs Border Services Agency (CBSA) to control the movement of goods being imported and exported.


Mail is a letter or parcel transported through the services of the Canada Post Corporation.