Many QuestionsOn August 27, 2015, the Canada Border Services Agency (“CBSA”) reissued D-Memorandum D-14-15-12 “Interpretation of Tariff Item 9986.00.00”, which supercedes the previous version.  The new and improved version is much longer than the previous May 29, 1998 version.

Goods that are properly classified pursuant to H.S. item number 9986.00.00.00 enter Canada duty free regardless