OBS_VALUE: <ul><li><a href=https://www.cbsa-asfc.gc.ca/import/courier/menu-eng.html target=_blank>Importing by mail or courier: Determining duty and taxes owed(Importing by mail or courierDetermining duty and taxes owed, Canada Border Services Agency, last accessed in April 2021)</a></li><li><a href=https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-2-eng.html target=_blank>Postal Imports Remission Order(Order Respecting the Remission of Customs Duties, Sales, and Excise Taxes on Certain Goods Imported by Mail, Memorandum D8-2-2, adopted in 2000)</a></li></ul>