D8-2-26, Goods Returned After Repair or Alteration in the United States, Mexico, Chile, Israel or Another CIFTA Beneficiary, Colombia, Costa Rica, Peru, Jordan or Panama

This memorandum outlines the conditions under which goods may be returned to Canada duty free after being exported to a free trade partner for repair or alteration under tariff item No. 9992.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

1. This document has been updated to revise the list of countries where repairs or alterations may be done to Canadian goods and that the goods would be entitled to preferential tariff treatment when they are returned to Canada.
2. This document also contains editing revisions which do not affect or change existing policies or procedures and includes changes to the Canada Border Services Agency organizational structure.

This memorandum is available in its entirety on the CBSA website at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-26-eng.html