Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Accounting for Imported Goods and Payment of Duties Regulations

Version of section 8.2 from 2014-11-21 to 2024-06-19:

 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 exceeding $2,500.

  • SOR/92-410, s. 4
  • SOR/96-150, s. 8
  • SOR/98-53, s. 7
  • SOR/2014-271, s. 5

Date modified: