On November 18, 2015, the Canada Border Services Agency issued D-Memorandum D-2-1-5 “Bequests – Tariff Item No. 9806.00.00”. In this D-Memorandum, the CBSA sets out the rules applicable when using Customs Tariff Code 9806.00.00 to import goods that have been bequested or are a gift in anticipation of death on a duty-free basis. Generally
Death and Customs Duties: The CBSA Issues D-Memo of Bequested Goods
On November 18, 2015, the Canada Border Services Agency issued D-Memorandum D-2-1-5 “Bequests – Tariff Item No. 9806.00.00”. In this D-Memorandum, the CBSA sets out the rules applicable when using Customs Tariff Code 9806.00.00 to import goods that have been bequested or are a gift in anticipation on death on a duty-free basis. Generally