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Memorandum D2-1-1
Temporary Importation of Baggage and Conveyances by Non-residents
2012-04-26
This memorandum has been updated as a result of legislative changes.
The layout of the paragraphs has been changed to provide border services officers easier access to the related materials.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (123 Kb) [help with PDF files]
Last modified: 2012-04-26
Summary
This memorandum explains the entitlements and outlines the conditions under which non-residents may temporarily import their baggage and conveyances without payment of duty and taxes.
References
| Issuing office | Traveller Border Programs Division Border Programs Directorate Programs Branch |
| Legislative references | Customs Tariff, tariff item No. 9803.00.00, paragraphs 133(b) and (e), and Chapter 98, Note 5 – Special Classification Provisions – Non Commercial |
| Headquarters file | HS9803-0 |
| Other references | D2-2-1, D2-3-1, D3-2-1, D2-5-1, D2-5-10, D8-1-1, D8-1-2, D8-1-7, D9-1-7, D10-14-30, D19-1-1, D19-1-5,D19-4-1, D19-6-1, D19-12-1, D19-13-2 |
| Superseded memoranda D | D2-1-1, January 30, 2006 |
