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Memorandum D11-8-6 - Interpretation of section 3 of the Imported

Memorandum D11-8-6 - Interpretation of section 3 of the Imported 2026

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Memorandum D11-8-5 outlines the Canada Border Services Agency's policy on conditional relief tariff items, detailing eligibility criteria for duty relief on imported goods based on specific conditions of use. It explains legislative provisions, guidelines for claiming relief at the time of accounting, and obligations regarding the diversion of goods from their intended use. The memorandum emphasizes the importance of record-keeping and compliance with regulations to avoid penalties.

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Click ‘Get Form’ to open it in the editor.
Begin by reviewing the introductory section, which outlines the purpose and scope of the memorandum. This will help you understand the context of the information provided.
Proceed to fill out any required fields related to your specific goods. Pay close attention to sections that specify conditions for relief, ensuring you meet all necessary criteria.
Incorporate relevant details from the guidelines on conditional relief tariff items. Make sure to include any distinctive wording that relates your imported goods to their intended use.
Complete any additional documentation as required under the Imported Goods Records Regulations, ensuring all records are accurate and up-to-date.

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