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Memorandum D3-1-6
Canada Border Services Agency (CBSA) Post Audit System
2009-07-03
- The Memorandum D3-1-6, dated September 5, 2008, supersedes Memorandum D3-1-6, dated March 20, 1995.
- This In Brief page has been revised to denote changes made as a result of the Government of Canada's Paperwork Burden Reduction Initiative. This revision replaces the In Brief page dated September 5, 2008.
- In accordance with the above, the following changes were made:
- Paragraph 1(b) Air (1), (2), (3), Privileges of the Customs Post Audit System (Memorandum D3-1-6, dated March 20, 1995), were deleted as the details are available in the modal specific Memorandum (D3-2-2, Air Cargo – Import and In-transit Movements).
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (88 Kb) [help with PDF files]
Last modified: 2009-07-03
Summary
This memorandum outlines and explains the Canada Border Services Agency (CBSA) Post Audit System under which qualifying companies may transport goods in-bond under limited physical control subject to the availability of records proving that the cargo was disposed of according to Sections 18 and 20 of the Customs Act.
References
| Issuing office | Carrier and Cargo Programs |
| Legislative references | Customs Act |
| Headquarters file | 7690-0 |
| Other references | D3-1-1, D3-2-2, D3-4-2, D3-6-6, D3-7-1 |
| Superseded memoranda D | D3-1-6, March 20, 1995 |
