Government of Canada / Gouvernement du Canada
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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 8.2 from 2006-03-22 to 2014-11-20:

 Subsections 147.1(3) to (13) of the Act do not apply to mail where the goods imported as mail are

  • (a) goods not charged with duties;

  • (b) goods in respect of which all the duties are remitted;

  • (c) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; or

  • (d) commercial goods that have an estimated value for duty of $1,600 or more.

  • SOR/92-410, s. 4
  • SOR/96-150, s. 8
  • SOR/98-53, s. 7

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