Policy respecting the importation and transportation of goods . : Rv55-5/3-1-1-2017E-PDF

"This memorandum outlines and explains general Canada Border Services Agency (CBSA) requirements and administrative policies regarding the reporting and transportation of goods being imported into and moving in-transit through Canada by all modes of transport. This memorandum does not outline the policies and procedures for reporting goods under the Customs Self-Assessment (CSA) Program or goods being exported from Canada. For information regarding the Customs Self-Assessment (CSA) Program policies, guidelines and procedures, refer to Memorandum D3-1-7, Customs Self Assessment Program for Carriers. For information about the reporting and transportation of goods being exported from Canada, refer to Memorandum D3-1-8, Cargo – Export Movements"--In brief, p. [1].

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publications.gc.ca/pub?id=9.836216&sl=1

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