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D-Memoranda

The D-Memoranda refer to the customs and excise directives issued by the Canada Customs and Revenue Agency (formerly Revenue Canada). The D-Memoranda, sometimes referred to as D-Memos, outline the legislation, regulations, policies, and procedures the Agency uses to administer customs programs. They also provide guidelines and general information on customs programs. A complete set of D'Memoranda consists of 20 groups:
  • D1 - General
  • D2 - International Travel
  • D3 - Transportation
  • D4 - Warehousing, Duty Free Shops, and Ships Stores
  • D5 - International Mail
  • D6 - Refunds
  • D7 - Drawbacks
  • D8 - Remissions and Temporary Importation
  • D9 - Prohibited Importations
  • D10 - Tariff Classification/Commodities
  • D11 - General Tariff Information
  • D13 - Valuation
  • D14 - Special Import Measures Act
  • D15 - Special Import Measures Act / Investigations
  • D16 - Surtax
  • D17 - Accounting and Release Procedures
  • D18 - Excise Goods
  • D19 - Acts and Regulations of Other Government Departments
  • D20 - Exportations
  • D21 - International Programs
To order:
D-Memos can be ordered as a complete set, by group (e.g. all of group D11), or by individual number (e.g. D8-5-1). Contact us for pricing regarding group or individual d-memo orders. A complete set will also include any relevant Customs Notices still in print. Customs Notices (not to be confused with the Customs Tariff) are issued to inform clients about changes to customs programs and procedures. The Notices are not intended as an ongoing reference. Subscribers to the complete set of D-Memoranda will receive new Customs Notices as they are issued.
Bilingue.
Produced by Canada Customs and Revenue Agency (formerly Revenue Canada).
Published by Canadian Government Publishing, 2000.

Complete Set: RV55-5-5-1982 $700.00
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One-year subscription (for all groups): RV55-5 $300.00
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NB. You cannot subscribe to an individual D-Memo; however you can subscribe to one group (e.g. Group D11). Please contact us for pricing information.
Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
Last modified: June 13, 2000

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