Accounting for Imported Goods and Payment of Duties Regulations

8.2 Subsections 147.1(3) to (13) of the Act do not apply to mail where the goods imported as mail are

• (a) goods not charged with duties;

• (b) goods in respect of which all the duties are remitted;

• (c) goods classified under tariff item No. 9816.00.00 in the List of Tariff Provisions; or

• (d) commercial goods that have an estimated value for duty exceeding $2,500.