Departmental memoranda
Departmental memoranda, also called D-memos, outline the legislation, regulations, policies and procedures that the agency uses to administer its customs and travel operations. They also provide CBSA partners and the public with guidelines and general information on its activities that support the free flow of legitimate trade and travel.
The CBSA reviews and updates D-memos periodically to reflect changes to policy, procedures and legislation.
CARM-related D-memos pending October 2024 release
This is a list of D-memos that the CBSA is making available to its stakeholders in advance of the October 2024 release of the CBSA Assessment and Revenue Management D-memos (CARM). We will be adding to this list as more pending D-memos become available. These D-memos are not yet in effect, therefore, they are provided in PDF format only with a watermark added. We have taken basic steps to make these PDFs somewhat accessible but recognize that they may not meet all user needs.
D3: Transportation
D11: General Tariff Information
D14: Special Import Measures Act
D17: Accounting and Release Procedures
D19: Acts and Regulations of Other Government Departments
D22: Administrative Monetary Penalty System (AMPS)
Active D-memos
This is a list of all D-memo series, organized according to operational or program groups within the agency.
- D1 to D23 – All groups
- D1 – General
- D2 – International Travel
- D3 – Transportation
- D4 – Warehousing, Duty Free Shops and Ships Stores
- D5 – International Mail
- D6 – Refunds
- D7 – Duty Deferral Programs
- D8 – Remissions and Temporary Importation
- D9 – Prohibited Importations
- D10 – Tariff Classification – Commodities
- D11 – General Tariff Information
- D12 – No valid memoranda in this series
- D13 – Valuation
- D14 – Special Import Measures Act
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D15 – No valid memoranda in this series
(Note: for SIMA information go to Measures in Force) - D16 – Surtax
- D17 – Accounting and Release Procedures
- D18 – Excise Goods
- D19 – Acts and Regulations of Other Government Departments
- D20 – Exportations
- D21 – International Programs
- D22 – Administrative Monetary Penalty System (AMPS)
- D23 – Trusted Traders
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