Memorandum D10-13-1: Tariff Classification of Goods
This memorandum explains the methodology for classifying goods in the schedule to the Customs Tariff Act (Departmental Consolidation of the Customs Tariff, often referred to as the Customs Tariff or Tariff).
Memorandum D10-14-29: Tariff Classification of Gloves
This memorandum explains the Canada Border Services Agency’s administrative policy regarding the tariff classification of gloves. Throughout this Memorandum, a reference to gloves includes a reference to mittens and mitts.
Memorandum D18-4-1: Select Luxury Items Tax on Importation
This memorandum explains which vehicles are subject to the luxury tax; how luxury tax amounts are decided; special cases and exceptions; temporary importation; declaration and accounting; corrections, refunds and re-determinations
Memorandum D10-18-8: Tariff Classification of poultry and egg products
This memorandum provides guidelines for the tariff classification of poultry and egg products.