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This memorandum outlines the policy and procedures of the Canada Border Services Agency regarding the administration of tariff item 9937.00.00 and the recognition of an ethno-cultural group.
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Who needs Memorandum D10-14-61?

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Individuals or businesses seeking to comply with customs regulations.
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Importers and exporters dealing with specified goods or customs procedures.
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Tax professionals assisting clients with customs documentation.
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Memorandum D10-14-61 is a guideline issued by the Canada Border Services Agency (CBSA) concerning the importation of goods in Canada.
Importers and customs brokers who are involved in the importation and declaration of goods into Canada are required to file Memorandum D10-14-61.
To fill out Memorandum D10-14-61, the filer must provide specific details as required by the CBSA, which includes information about the goods being imported, their value, and the applicable codes.
The purpose of Memorandum D10-14-61 is to clarify the requirements and procedures for the importation of goods into Canada, ensuring compliance with Canadian customs regulations.
The information that must be reported on Memorandum D10-14-61 includes the description of the goods, harmonized system codes, value, country of origin, and other relevant customs details.
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