CBSA D-Memoranda Updates: Tariff Classification, Luxury Tax, and CARM Coding
The CBSA has published updates to five D-memoranda over the past two weeks, covering tariff classification guidance, luxury items tax, and CARM system coding procedures. Importers and customs brokers should review these updates for changes that may affect their operations.
Tariff Classification of Gloves (D10-14-29)
Updated March 26, 2026. This memorandum has been revised to reflect amendments to the Canadian Customs Tariff and incorporate current Canadian International Trade Tribunal (CITT) jurisprudence. Key guidance: gloves are classified based on the constituent material forming the outer surface or exterior shell. Importers must provide exact composition through manufacturer documentation or laboratory analysis. Special rules apply to dipped gloves (classified under subheading 6116.10 regardless of coverage extent) and sports gloves (classified by material, not as sports equipment). Read the full memorandum.
Select Luxury Items Tax on Importation (D18-4-1)
Updated March 30, 2026. This memorandum has been revised to reflect changes effective November 5, 2025, which removed aircraft and vessels from the scope of the Select Luxury Items Tax Act. The tax continues to apply to subject vehicles priced above $100,000. The rate remains the lesser of 10% of the taxable amount or 20% of the amount exceeding $100,000. The document has been reorganized with updated flow charts, examples, and new tables for casual goods importation scenarios. Read the full memorandum.
Coding Excise and GST Exemption Codes in CARM (D18-5-1)
Updated March 30, 2026. This memorandum has been updated with revised guidance for coding excise and GST exemption codes in the CBSA Assessment and Revenue Management (CARM) system. Brokers and importers using CARM should review the updated coding procedures to ensure accurate declarations. Read the full memorandum.
Goods for Persons With Disabilities – Tariff Item 9979.00.00 (D10-15-24)
Updated March 24, 2026. This memorandum covers tariff item 9979.00.00, which provides duty relief for goods specifically designed to assist persons with disabilities. Importers claiming this tariff classification should review the updated guidance for any changes to eligibility criteria or documentation requirements. Read the full memorandum.
Tariff Classification of Goods (D10-13-1)
Updated March 23, 2026. This is the foundational memorandum outlining CBSA’s approach to tariff classification of imported goods under the Harmonized System. The update provides clarified policy guidance and reflects current classification practices. Read the full memorandum.
