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(1)An item of letter mail or a letter-post item that, by reason of its volume, nature or value, may be subject to customs duty in the country of destination shall have affixed on the address side in the upper left corner under the sender’s name and address, where given,
(a)a completed green label referred to in paragraph 7.1(1)(a) of the International Letter-post Items Regulations; or
(b)a completed green printed facsimile of the label referred to in paragraph (a) that is 74 mm in length and 52 mm in width.
(2)Where the value of an item referred to in subsection (1) exceeds $500, the sender shall
(a)complete the Customs Declaration Dispatch Note set out in Schedule III to the International Letter-post Items Regulations;
(b)securely affix the declaration and note to the item, on the address side thereof where possible; and
(c)hand the item to a postal employee at a post office.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.