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This memorandum outlines the Canada Border Services Agency's (CBSA) reassessment policy regarding importers' self-adjustments to incorrect declarations of origin, tariff classification, and value
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Individuals or businesses involved in importing goods into Canada.
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Customs brokers and agents filing on behalf of clients.
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Anyone seeking to clarify their obligations regarding duties and taxes.
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What is Memorandum D11-6-10?
Memorandum D11-6-10 is a guidance document issued by the Canada Border Services Agency (CBSA) that outlines the requirements and procedures for the reporting of certain information related to the temporary importation of goods.
Who is required to file Memorandum D11-6-10?
Individuals and businesses that temporarily import goods into Canada, including foreign companies and visitors, are required to file Memorandum D11-6-10 when they do not meet the conditions for exemption from duties.
How to fill out Memorandum D11-6-10?
To fill out Memorandum D11-6-10, you must provide detailed information about the goods being imported, including descriptions, quantities, values, the purpose of importation, and expected duration of stay in Canada.
What is the purpose of Memorandum D11-6-10?
The purpose of Memorandum D11-6-10 is to facilitate compliance with customs regulations by providing a standardized method for reporting temporary imports, thereby ensuring proper duty assessment and border security.
What information must be reported on Memorandum D11-6-10?
The information that must be reported includes the description of the goods, their value, the purpose of their importation, the expected length of stay, and any applicable agreement or importation conditions.
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