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This memorandum explains the procedures for clients to follow when they disagree with determinations and re-determinations concerning imported goods made under the Special Import Measures Act (SIMA)
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Obtain a copy of Memorandum D14-1-3 from the official source.
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Who needs Memorandum D14-1-3?

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Individuals or businesses engaged in import or export activities.
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Customs brokers and agents who facilitate trade compliance.
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Organizations needing clarity on customs regulations related to goods.
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Memorandum D14-1-3 is a directive issued by the Canada Border Services Agency (CBSA) that provides guidance on the reporting requirements for import and export transactions in Canada.
Individuals and businesses engaged in importing or exporting goods into or out of Canada are required to file Memorandum D14-1-3, including importers, exporters, and their representatives.
To fill out Memorandum D14-1-3, complete the relevant sections as outlined in the memorandum, providing accurate details about the transaction, including descriptions of goods, values, and applicable tariffs.
The purpose of Memorandum D14-1-3 is to inform and guide individuals and businesses on their obligations regarding reporting of goods imported or exported, ensuring compliance with customs regulations.
Information that must be reported on Memorandum D14-1-3 includes the nature of the goods, quantities, values, shipping details, and any applicable duties or tariffs.
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