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

A graphic image depicting the measurement of risk in business.

Many clients call me to inform me of a “disagreement” with a Canada Border Services Agency (“CBSA”) officer relating to goods from Canada that they took with them on a trip.  Often the problem relates to an expensive ladies purse or a piece of jewelry (sometimes a men’s watch).

On November 13, 2015, the CBSA

IMG00158-20111010-1422On 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

A graphic image depicting the measurement of risk in business.
A graphic image depicting the measurement of risk in business.

Many clients call me to inform me of a “disagreement” with a Canada Border Services Agency (“CBSA”) officer relating to goods from Canada that they took with them on a trip.  Often the problem relates to an expensive ladies purse or