On August 20, 2015, the Canada Border Services Agency (“CBSA”) issued D-Memorandum D-10-14-32 “Tariff Classification of Pizza Kits”. The good news is that the D-Memorandum is only 2 pages in length. The bad news is that the instructions to importers of pizza kits is as clear as mud.
Paragraph 1 of D-Memorandum D-10-14-32 states