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ISSN 23692391Memorandum D1740Ottawa, September 23, 2016Courier Low Value Shipment Program In Brief This memorandum has been revised to: (a) include the additional eligibility requirements of the Courier
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Memorandum D17-4-0 is a document issued by the Canada Border Services Agency (CBSA) that provides guidance on the reporting requirements for importing and exporting goods into and out of Canada.
Importers and exporters are required to file Memorandum D17-4-0 if they are engaged in international trade and need to comply with the customs reporting requirements in Canada.
Memorandum D17-4-0 can be filled out by following the instructions provided by the CBSA. The document outlines the required information and provides guidance on how to complete the reporting forms accurately.
The purpose of Memorandum D17-4-0 is to ensure that importers and exporters comply with the customs reporting requirements in Canada. It provides guidance on the information that needs to be reported and the procedures that need to be followed.
Memorandum D17-4-0 provides detailed information on the specific data elements that need to be reported for different types of imports and exports. This includes details about the goods being transported, the parties involved, the value of the goods, and any applicable duties and taxes.
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