00000nam 2200000za 4500 9.825620 CaOODSP 20250910102808 cr ||||||||||| 161007s2016 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/17-4-0-2016E-PDF Courier Low Value Shipment Program [electronic resource]. [September 23, 2016 edition]. Ottawa : Canada Border Services Agency, 2016. 11 p. Customs D memoranda. D17, Accounting and release procedures D17-4-0, September 23, 2016 Superseded D17-4-0 dated September 19, 2008. Issued also in French under title: Programme des messageries d’expéditions de faible valeur. This memorandum describes the requirements for the reporting, release and accounting of goods under the Courier Low Value Shipment (CLVS) Program. It also describes the conditions under which couriers who obtain release of casual goods under subsection 32(4) of the Customs Act may be authorized to account for these goods in lieu of the importer. gccst Imports gccst Shipping gccst Customs and excise Canada Border Services Agency. Programme des messageries d'expéditions de faible valeur (CaOODSP)9.825621 Courier Low Value Shipment Program. [October 21, 2024 edition] (CaOODSP)9.955052 Courier Low Value Shipment Program [September 19, 2008 edition] (CaOODSP)9.564824 Customs D memoranda. D17, Accounting and release procedures ; D17-4-0, September 23, 2016. (CaOODSP)9.816825 PDF 132 KB https://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-17-4-0-2016-eng.pdf