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This memorandum outlines the procedures and requirements for the importation of energy-using products in Canada, reflecting the Single Window Implementation and identifying responsibilities of CBSA
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Who needs Memorandum D19-6-3?

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Individuals or businesses involved in cross-border trade with Canada.
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Customs brokers who need to provide documentation for clearance purposes.
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Anyone seeking to clarify tariff classification for imported goods.
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Memorandum D19-6-3 is a guideline issued by the Canada Border Services Agency (CBSA) that provides information regarding the assessment and collection of taxes on the importation of certain goods into Canada.
Importers of specific goods that fall under the categories outlined in the memorandum are required to file Memorandum D19-6-3.
To fill out Memorandum D19-6-3, importers must complete the form with accurate details regarding the imported goods, including their description, value, and any applicable duties or taxes.
The purpose of Memorandum D19-6-3 is to ensure that imported goods comply with Canadian tax regulations and to facilitate the accurate reporting and collection of tariffs and taxes by the CBSA.
Information that must be reported on Memorandum D19-6-3 includes the description of the goods, their tariff classification, value, country of origin, and any exemptions or special conditions that may apply.
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