D7-2-3 Revised: Obsolete or Surplus Goods

(CBSA)

This memorandum has been revised in accordance with the Government of Canada’s Paper Burden Reduction Initiative. This memorandum supersedes and replaces Memorandum D7-2-3 dated May 31, 1999.

In accordance with the above, the following changes were made:

a. revisions to include the new Canada Border Services Agency (CBSA) title, and updates to policy and procedures.

b. Paragraph 8, the K32-1, Drawback Claim, has been deleted from the listing of official forms and the requirement to file a K32, Drawback Claim, in duplicate has been removed.

c. Paragraph 10(b), the requirement to provide Form K32A, Certificate of Importation, Sale or Transfer, in duplicate has been removed.

d. Appendix A, Refund of Duties on Obsolete or Surplus Goods Regulations, has been replaced by paragraph 30.

e. Appendix B, K32, Drawback Claim Form, has been replaced by paragraph 31.

f. Appendix C, List of offices, has been replaced by regional CBSA, Trade Compliance Division (TCD) offices in paragraph 32.