カナダ関税表
カナダの通関行政を管轄する方針・手続き文書であるCBSA D-メモランダを閲覧できます。 84 D10メモランダ 43 D13メモランダ
Classification of Parts and Accessories in theCustoms TariffMemorandum D10-0-1
17 sections
Punctuation in theCustoms TariffMemorandum D10-0-2
5 sections
Tariff Classification of Goods
6 sections
Administrative Policy – Tariff Interpretation of "Functional Units"Memorandum D10-13-2
8 sections
Interpretation of the term “Open Vessel” in Tariff Items 8901.90.10, 8906.90.11 and 8906.90.19Memorandum D10-13-3
4 sections
Museum and Other Exhibit Articles (Tariff Item No. 9818.00.00)Memorandum D10-14-15
5 sections
Determination of Weight for Duty Purposes of Fresh Fruits and VegetablesMemorandum D10-14-18
5 sections
Tariff Classification of Motorboats With Outboard Motors,Inboard-outboardEngines, and Inboard EnginesMemorandum D10-14-21
6 sections
Tariff Classification of Automotive Door Assemblies and Stampings Under Subheading 8708.29Memorandum D10-14-22
5 sections
Tariff Classification of Inflators, Modules of Airbags, and AirbagsMemorandum D10-14-23
5 sections
Tariff Classification of Non-commercial Snowmobile, Utility, or Boat TrailersMemorandum D10-14-24
7 sections
Tariff Classification of Interchangeable Air Springs for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailersMemorandum D10-14-25
6 sections
Tariff Classification of Fire Fighting VehiclesMemorandum D10-14-26
5 sections
Memorandum D10-14-27: Tariff Classification of Front-mount Mowers
11 sections
Bath Preparations, Shower Gels, and Other Preparations for Use in Washing the SkinMemorandum D10-14-28
10 sections
Tariff Classification of GlovesMemorandum D10-14-29
8 sections
Application of Seasonal Duties and Suspension of Duty on Fresh Fruits and VegetablesMemorandum D10-14-3
6 sections
Tariff Classification of Medicaments Including Natural Health ProductsMemorandum D10-14-30
12 sections
Administrative Policy for the Classification of Multi-component Plastic Products of Chapter 39Memorandum D10-14-31
9 sections
Tariff Classification of Pizza KitsMemorandum D10-14-32
5 sections
Tariff Classification of Limestone of a Kind Used in Animal FeedMemorandum D10-14-33
5 sections
The Tariff Classification of Sauces, Mixed Condiments and Mixed SeasoningsMemorandum D10-14-35
12 sections
Tariff classification policy on ratchet drivesMemorandum D10-14-36
6 sections
Determining the Composition of Uppers of FootwearMemorandum D10-14-37
9 sections
Tariff Classification of a Piece of Furniture Imported Unassembled or DisassembledMemorandum D10-14-38
6 sections
Canadian Diamonds Exported and ReturnedMemorandum D10-14-39
9 sections
Classification of Juice and Juice Concentrates in Heading 20.09Memorandum D10-14-4
7 sections
Unserviceable Vehicle Parts for RemanufacturingMemorandum D10-14-40
4 sections
Tariff Classification and Quantity Measurement of Wood in the RoughMemorandum D10-14-41
6 sections
Tariff Classification of Automotive BracketsMemorandum D10-14-42
5 sections
Tariff classification of filters, parts thereof and filter mediaMemorandum D10-14-43
7 sections
Tariff Classification of Wheels and Rims for Use as Parts on Both Motor Vehicles and Trailers/Semi-trailersMemorandum D10-14-44
6 sections
Tariff Classification of Kit CarsMemorandum D10-14-45
5 sections
Tariff Classification of Lifeboats and Inflatable Rafts Imported by Societies Dedicated to Saving LivesMemorandum D10-14-48
5 sections
Tariff Classification of Goods Eligible for the Benefits of Tariff Item 9927.00.00Memorandum D10-14-50
4 sections
Tariff Classification Policy: Tariff Item 9948.00.00Memorandum D10-14-51
6 sections
Tariff Classification of Deactivated and Replica Firearms and Firearm ReproductionsMemorandum D10-14-52
5 sections
Tariff Classification Policy on Belts and Belting of Chapters 39, 40 and 59 of theCustoms TariffMemorandum D10-14-53
13 sections
Tariff Classification of Certain Flat Water Sprint Racing Canoes and Kayaks Under Tariff Item 8903.99.10Memorandum D10-14-54
7 sections
Memorandum D10-14-55: Tariff Classification of wood flooring products (including cork)
17 sections
Tariff Classification of Metal Frame GazebosMemorandum D10-14-56
13 sections
Tariff Classification of Furniture SetsMemorandum D10-14-58
6 sections
Tariff Classification of Textile Fabric or Material Combined With Plates, Sheets or Strip of Cellular Plastic, and Garnments Made up of Such FabricMemorandum D10-14-59
8 sections
Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90Memorandum D10-14-60
4 sections
Memorandum D10-14-61: Tariff Item 9937.00.00 and the Recognition of an Ethno-cultural Group
25 sections
Tariff Classification of CostumesMemorandum D10-14-62
5 sections
Tariff Classification of Live Chicks of the Species Gallus DomesticusMemorandum D10-14-63
6 sections
Tariff classification of goods using Bluetooth® technologyMemorandum D10-14-64
7 sections
Tariff Classification of Decoy CallsMemorandum D10-14-65
5 sections
Tariff Classification of Certain Printed Flags and BannersMemorandum D10-14-66
9 sections
Tariff Classification of Porcelain or China Versus Other CeramicsMemorandum D10-14-67
9 sections
Tariff Classification of Play Seats for Young ChildrenMemorandum D10-14-68
8 sections
Administrative Policy – Interpretation of the Term “For Processing” as found in the Chapters 1 to 21 and Tariff Item 9907.00.00.Memorandum D10-14-69
4 sections
Abbreviations Used by the Forest Products IndustryMemorandum D10-14-8
1 sections
Administrative Policy – Florist and Nursery Stock Definitions for the Purposes of Headings 06.01 and 06.02Memorandum D10-15-1
11 sections
Memorandum D10-15-11: Sports Goods of Tariff Item 9984.00.00
13 sections
Interpretation of Tariff Item 9986.00.00 – Religious ArticlesMemorandum D10-15-12
27 sections
HandicraftsMemorandum D10-15-13
8 sections
Interpretation of Tariff Item 9959.00.00Memorandum D10-15-15
4 sections
Interpretation of Tariff Items 3926.90.10, 7326.90.10, 8302.30.10, 8708.29.91 and 8708.99.91Memorandum D10-15-16
4 sections
Tariff Items 9967.00.00 and 9968.00.00Memorandum D10-15-18
8 sections
Tariff Classification of Automotive Stampings Under Tariff Item No. 9962.00.00Memorandum D10-15-19
4 sections
Memorandum D10-15-20 - Interpretation of Tariff Item 9966.00.00
13 sections
Interpretation of Tariff Item 9958.00.00Memorandum D10-15-21
5 sections
Classification of Automatic Transmission Parts Under Tariff Item No. 9961.00.00Memorandum D10-15-22
5 sections
Memorandum D10-15-24: Tariff Item Number 9979.00.00 – Goods Specifically Designed to Assist Persons With Disabilities
1 sections
Interpretation of the Word Uniforms for the Purpose of Classification Number 5112.19.00.10Memorandum D10-15-25
7 sections
Goods to be employed in a noxious atmosphereMemorandum D10-15-26
14 sections
Tariff Classification of safety headgear of subheading 6506.10Memorandum D10-15-27
9 sections
Tariff Classification of Footwear, Covering the AnkleMemorandumD10-15-28
7 sections
Tariff classification of suitcases, travelling bags, backpacks (rucksacks) and handbags of Heading 42.02MemorandumD10-15-29
11 sections
Tariff Classification and Certification Procedures for Visual and Auditory Materials of an Educational, Scientific, and Cultural CharacterMemorandum D10-15-3
8 sections
“Furniture for domestic purposes”Memorandum D10-15-30
14 sections
Tariff classification of car seat coversMemorandum D10-15-31
6 sections
Information Requirements for Textiles and Textile ProductsMemorandum D10-17-15
14 sections
Administrative Policy - Tariff Classification of Marble and Granite Blocks and SlabsMemorandum D10-17-38
12 sections
Memorandum D10-17-39: Interpretative Policy – Tariff Classification of Metal Ores and Concentrates
13 sections
Tariff Classification of Woven Chenille FabricsMemorandum D10-17-40
6 sections
Tariff Classification of Rough Diamonds, Unsorted Diamonds, and Unworked DiamondsMemorandum D10-17-41
14 sections
Memorandum D10-18-1: Tariff Rate Quotas
23 sections
Memorandum D10-18-6 – Wheat, barley, wheat products, barley and barley products tariff rate quotas
17 sections
Importation of certain dairy products and theImport Control List(ICL)Memorandum D10-18-7
16 sections
Importation of certain poultry and egg products and theImport Control List(ICL)Memorandum D10-18-8
17 sections
Tariff Classification, Sampling, and Testing of Raw SugarMemorandum D10-2-3
3 sections
Used GoodsMemorandum D13-10-1
12 sections
Used automobiles, motor vehicles, boats, and other vesselsMemorandum D13-10-2
19 sections
Value for Duty of Imported GoodsMemorandum D13-1-1
5 sections
Goods Sold in Canada While Entered Temporarily for Conventions and ExhibitionsMemorandum D13-11-1
5 sections
Value for Duty of Certain Information-based ProductsMemorandum D13-11-2
5 sections
Value for Duty of Printed or Lithographed Matter, Financial and Other InstrumentsMemorandum D13-11-3
6 sections
Value for Duty of Promotional MaterialMemorandum D13-11-4
3 sections
Determining Value for Duty of Computer SoftwareMemorandum D13-11-6
12 sections
Establishing the Value for Duty of Imported Rescue AnimalsMemorandum D13-11-7
7 sections
Direct Shipment of GoodsMemorandum D13-1-2
4 sections
Customs Valuation – Purchaser in CanadaMemorandum D13-1-3
19 sections
Responsibility of Importers and/or Authorized Agents With Respect to ValuationMemorandum D13-2-1
6 sections
Exchange Rate for the Calculation of the Value for Duty Under theCustoms ActMemorandum D13-2-3
4 sections
Valuation of Goods Imported Into Canada that are not in Accordance with the ContractMemorandum D13-2-4
11 sections
Customs Valuation: Effects of the Goods and Services TaxMemorandum D13-2-5
8 sections
Methods of Determining Value for DutyMemorandum D13-3-1
18 sections
Goods Imported in Split ShipmentsMemorandum D13-3-10
6 sections
Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract BasisMemorandum D13-3-11
9 sections
Treatment of Assists in the Determination of the Value for DutyMemorandum D13-3-12
11 sections
Customs Valuation: Interest Charges for Deferred Payment for Imported GoodsMemorandum D13-3-13
12 sections
Quota PaymentsMemorandum D13-3-14
18 sections
Related PersonsMemorandum D13-3-2
5 sections
Transportation and Associated CostsMemorandum D13-3-3
14 sections
Place of Direct ShipmentMemorandum D13-3-4
15 sections
Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent ImportationMemorandum D13-3-5
5 sections
Engineering, Development Work, etc., Undertaken Elsewhere Than in CanadaMemorandum D13-3-7
5 sections
Package DealsMemorandum D13-3-9
7 sections
Transaction Value Method of ValuationMemorandum D13-4-1
9 sections
Price ReductionsMemorandum D13-4-10
8 sections
Confirming Commissions and Credit Risk InsuranceMemorandum D13-4-11
5 sections
Commissions and BrokerageMemorandum D13-4-12
9 sections
Post-importation Payments or Fees (Subsequent Proceeds)Memorandum D13-4-13
28 sections
Customs Valuation: Goods Sold for Export to CanadaMemorandum D13-4-2
21 sections
Customs Valuation: Price Paid or PayableMemorandum D13-4-3
15 sections
Limitations on the Use of Transaction Value MethodMemorandum D13-4-4
6 sections
Transaction value method for related personsMemorandum D13-4-5
15 sections
Adjustments to the Price Paid or Payable (Customs Act, Section 48)Memorandum D13-4-7
10 sections
Royalties and Licence FeesMemorandum D13-4-9
23 sections
Application of Sections 49 and 50 of theCustoms ActMemorandum D13-5-1
11 sections
Deductive Value Method - Determination of the Price Per UnitMemorandum D13-7-1
11 sections
Deductive Value Method — Deductions From the Price Per UnitMemorandum D13-7-3
11 sections
Computed Value MethodMemorandum D13-8-1
14 sections
Residual Basis of Appraisal MethodMemorandum D13-9-1
9 sections