Canada Border Services Agency (CBSA) Memorandum D8-1-1 outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00.
List of the updates to the memorandum:
- Memorandum has been updated to include a section on “Vessels.” The duty and tax relief provisions for vessels being stored and/or repaired have not been amended, although two provisions have been added to Appendix B providing special authority numbers for vessels in storage. Also, clarification has been included regarding security deposits for non-residents’ and residents’ vessels imported into, or kept in Canada for repair and/or storage.
- Two new Appendices have been added, Appendix A – Additional Requirements for Non-resident and Resident Vessels in Canada for Storage or Repair and Appendix E – Requirements for the Cold Weather Testing Program. The previously published Appendices have been renumbered or, concerning Form D120, removed.
- Updated contact information, including Appendix C – Temporary Importation of Goods in Response to an Emergency.
- This document also contains editing revisions which do not affect or change existing policies or procedures, and includes changes to the Canada Border Services Agency organizational structure.