D3-1-1, Policy Respecting the Importation and Transportation of Goods

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.

This memorandum has been revised to denote the following changes:
    (a) Agency, Division and Branch names were revised to the current appellations.
    (b) Removal of references to the Post Audit Carrier Program, sunset as of August 1, 2014.
    (c) Changes reflecting new sealing requirements.
    (d) Updated to electronic cargo reporting in highway and rail.
    (e) Definition updates reflecting Regulatory changes.

This memorandum is available in its entirety on the CBSA website:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-1-eng.html