D3-1-5, International Commercial Transportation

This memorandum outlines the conditions under which foreign-based conveyances and containers used in the international commercial transportation of passengers or goods can be temporarily imported into Canada, without payment of duties.

For information regarding the conditions under which cargo containers may be temporarily imported into Canada while in international service, please refer to Memorandum D3-7-1, CBSA Marine Operations – Cargo Containers Used in International Service.

This memorandum has been revised to:
    (a) denote the Agency, Division and Branch names to the current appellations;
    (b) update references to the Customs Tariff.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d3/d3-1-5-eng.html