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Format Complete Set, loose-leaf
(shipped direct from Ottawa)
AND/OR Format Subscription to loose-leaf
(for all groups)
Catalogue No. RV55-5-5-1982   Catalogue No. RV55-5
Language Bilingual   Language Bilingual
Price $700.00   Price $300.00
  Add to Cart     Add to Cart

Produced by Canada Border Services Agency.
Published by Canadian Government Publishing.


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. Note: You cannot subscribe to an individual D-Memo; however you can subscribe to one group (e.g. Group D11).

Orders for a complete set or a complete group are shipped to you by mail direct from Ottawa. Orders cannot be shipped by courier or picked up from our office. Please allow 1-2 weeks for delivery of a complete set shipped within Canada, and longer for orders shipped outside of Canada. If you purchase a complete set of the D'Memoranda, we strongly suggest you also order a one-year subscription to receive updates, or subscribe to the free e-list service offered on the CBSA website.

A complete set will also include any relevant Customs Notices still in force. 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.

Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
Last modified: February 24, 2010

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