D3-1-6 Canada Border Services Agency (CBSA) Post Audit System

Ottawa, July 3, 2009 MEMORANDUM D3-1-6 In Brief CANADA BORDER SERVICES AGENCY (CBSA) POST AUDIT SYSTEM 1. The Memorandum D3-1-6, dated September 5, 2008, supersedes Memorandum D3-1-6, dated March 20, 1995. 2. This In Brief page has been revised to denote changes made as a result of the Government of Canada’s Paperwork Burden Reduction Initiative. This revision replaces the In Brief page dated September 5, 2008. 3. In accordance with the above, the following changes were made: (a) Paragraph 1(b) Air (1), (2), (3), Privileges of the Customs Post Audit System (Memorandum D3-1-6, dated March 20, 1995), were deleted as the details are available in the modal specific Memorandum (D3-2-2, Air Cargo – Import and In-transit Movements). Ottawa, September 5, 2008 MEMORANDUM D3-1-6 CANADA BORDER SERVICES AGENCY (CBSA) (c) Rail POST AUDIT SYSTEM (i) Post audit rail carriers must report at first point This memorandum outlines and explains the Canada of arrival in Canada. Border Services Agency (CBSA) Post Audit System under (ii) Memorandum D3-6-6, Rail Cargo - Import which qualifying companies may transport goods in-bond Movements, contains reporting requirements for under limited physical control subject to the availability of post audit rail carriers. records proving that the cargo was disposed of according to Sections 18 and 20 of the Customs Act. (d) Containers (i) Containers, in Canada under the control of post audit container ...