The following are available on the Canada Border Services Agency website.
Memorandum D8-2-8, Samples of Negligible Value (Tariff Items 9990.00.00 and 9991.00.00)
This memorandum has been revised to reflect changes to paragraphs 26 and 31. An omission in paragraph 14 of the French version only was rectified in this version as well.
This memorandum outlines the conditions under which imported goods may be classified under tariff items. 9990.00.00 or 9991.00.00 of the Customs Tariff, and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act.
Memorandum D11-4-22, Tariff Preference Levels
This memorandum has been amended to remove the hyperlinks to the Exporter’s Certification of Non-originating Textile Goods, and to provide instructions on how to access the respective countries’ Certification.
This memorandum contains the remission orders that implement the Tariff Preference Level (TPL) mechanisms of the North American Free Trade Agreement (NAFTA), the Canada–Chile Free Trade Agreement (CCFTA), Canada–Costa Rica Free Trade Agreement (CCRFTA) and the Canada–Honduras Free Trade Agreement (CHFTA).  It also contains administrative guidelines and other general information concerning the orders.
Under the terms of NAFTA, the Parties to the Agreement have agreed to grant preferential tariff treatment to specified quantities of certain yarns, fabrics, apparel, and textile articles, traded among the Parties that do not meet the rules of origin of the Agreement.  These provisions of NAFTA constitute a trade mechanism known as a “Tariff Preference Level.†Similar provisions in CCFTA, CCRFTA and CHFTA apply to trade between Canada and Chile, Canada and Costa Rica and Canada and Honduras respectively.  The preferential rate of duty under NAFTA, CCFTA, CCRFTA and CHFTA TPL mechanisms is the rate that would apply to the goods if they were originating goods under the applicable agreement.
Memorandum D17-4-0, Courier Low Value Shipment Program
This memorandum has been revised to:
(a)Â include the additional eligibility requirements of the Courier Low Value Shipment (CLVS) Program that came into force on January 1, 2012;
(b)Â amend the section titled Release and Accounting of Casual Goods to clarify the procedures when a casual importer wishes to personally account for personal goods that were released by the Program participant;
(c)Â provide further information on the circumstances when High Value Shipments are released in error under the CLVS Program;
(d)Â denote the new LVS threshold of $CAN 2,500 that came into effect January 8, 2013.
This memorandum describes the requirements for the reporting, release and accounting of goods under the Courier Low Value Shipment (CLVS) Program.
It also describes the conditions under which couriers who obtain release of casual goods under subsection 32(4) of the Customs Act may be authorized to account for these goods in lieu of the importer.