The following has been updated on the Canada Border Services Agency website.
Memorandum D3-3-1, Freight Forwarder Pre-arrival and Reporting Requirements
This memorandum has been revised to include pre-arrival, arrival and post arrival processes for house bills, house bill close messages and supplementary cargo data.
This memorandum outlines and explains the Canada Border Services Agency’s (CBSA) requirements and administrative policies regarding the transmission of pre-load and/or pre-arrival house bill data, the house bill close data and supplementary data to the CBSA for goods being imported to, or transiting through Canada.
This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Prince Edward Island (PEI) and the reimplementation of the Provincial Sales Tax (PST) in British Columbia.
This memorandum provides information on the collection and accounting of the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. Â For additional information on HST/PST or information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. Â For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System.