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Memorandum D17-1-8
Release Prior to Payment Privilege
2010-02-16
- This departmental memorandum explains the Release Prior to Payment Privilege that was previously found in D17-1-5.
- This memorandum is revised as a result of the Paper Burden Reduction Initiative; the revisions are aimed at eliminating obsolete and duplicated requirements, streamlining certain commercial processes and modifying complex policies and forms.
- The following sections have been expanded for further clarification of the subjects:
- The Direct Security and GST Options
- Procedures related to late payment and non-compliance
- Maintaining security for importers and customs brokers
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (231 Kb) [help with PDF files]
Last modified: 2010-02-16
Summary
This memorandum explains the policies and procedures related to the privilege associated with the release of imported shipments prior to payment of duties and taxes.
References
| Issuing office | Brokers Licensing and Account Security Programs Licensing, Export, and Accounting Policy Division Admissibility Branch |
| Headquarters file | 7640 |
| Legislative references | Customs Act, Section 35, 133(1) & (2) |
| Other references | D1-7-1, D17-1-5 |
| Superseded memoranda D | D17-1-5 dated May 16, 2002 |
