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Memorandum D5-1-13
Publications Imported by Mail or Courier
1995-06-09
This memorandum has been issued to provide information concerning the importation of publications in Canada by mail or courier. Publications include books, newspapers, periodicals, magazines and any similar printed publications. Audio tapes that relate to a publication and that accompany it, are also covered by this memorandum.
This memorandum has been issued to provide information concerning the importation of publications in Canada by mail or courier. Publications include books, newspapers, periodicals, magazines and any similar printed publications. Audio tapes that relate to a publication and that accompany it, are also covered by this memorandum.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (24 Kb) [help with PDF files]
Last modified: 1995-06-09
Summary
This memorandum outlines the policies and procedures related to the importation into Canada of books, newspapers, periodicals and magazines and any similar printed publications arriving by mail or courier.
References
| Issuing office | Postal, Courier and Low Value Shipment Division |
| Headquarters file | 7980-1 |
| Legislative references | Excise Tax Act (as amended by Bill C-62) subsections 143.1 and 240 (4) |
| Other references | Customs Act, section 101 |
| Superseded memoranda D | Interim Memorandum D5-1-13, March 8, 1991 |
