03/11/2026
Topics to be covered:
• D1 Series: Broker Licensing, Invoicing Requirements, Security
https://www.cbsa-asfc.gc.ca/publications/dm-md/d1-eng.html
• D3 Series: Reporting
https://www.cbsa-asfc.gc.ca/publications/dm-md/d3-eng.html
• D4 Series: Warehousing, Duty Free Shops and Ships Stores
https://www.cbsa-asfc.gc.ca/publications/dm-md/d4-eng.html
• D5 Series: International mail (see also D8 Series; D17 Series)
https://www.cbsa-asfc.gc.ca/publications/dm-md/d5-eng.html
• D6 Series: Refunds
https://www.cbsa-asfc.gc.ca/publications/dm-md/d6-eng.html
• D7 Series: Drawbacks
https://www.cbsa-asfc.gc.ca/publications/dm-md/d7-eng.html
• D8 Series: Remissions and Temporary Importation
https://www.cbsa-asfc.gc.ca/publications/dm-md/d8-eng.html
• D10 Series: Tariff Classification/Commodities
https://www.cbsa-asfc.gc.ca/publications/dm-md/d10-eng.html
• D11 Series: General Tariff Information
https://www.cbsa-asfc.gc.ca/publications/dm-md/d11-eng.html
• D13 Series: Valuation
https://www.cbsa-asfc.gc.ca/publications/dm-md/d13-eng.html
• D14 Series: Special Import Measures Act (SIMA)
https://www.cbsa-asfc.gc.ca/publications/dm-md/d14-eng.html
• D17 Series: Accounting and Release Procedures
https://www.cbsa-asfc.gc.ca/publications/dm-md/d17-eng.html
• D19 Series: Acts and Regulations of Other Government
https://www.cbsa-asfc.gc.ca/publications/dm-md/d19-eng.html
• D20 Series: Exportations
https://www.cbsa-asfc.gc.ca/publications/dm-md/d20-eng.html
• D22 Series: Administrative Monetary Penalty System
https://www.cbsa-asfc.gc.ca/publications/dm-md/d22-eng.html
Applicable legislation:
• Customs Act
https://laws-lois.justice.gc.ca/eng/acts/C-52.6/FullText.html
• Customs Tariff
https://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/menu-eng.html
• Excise Act
https://laws-lois.justice.gc.ca/eng/acts/e-14/FullText.html
• Excise Tax Act
https://laws-lois.justice.gc.ca/eng/acts/e-15/FullText.html
• Special Import Measures Act
https://laws-lois.justice.gc.ca/eng/acts/s-15/FullText.html
• Customs Brokers Licensing Regulations
https://laws-lois.justice.gc.ca/eng/regulations/SOR-86-1067/FullText.html
Customs Brokers Licensing Regulations Federal laws of Canada