D-Memoranda của CBSA

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