00000nam 2200000za 4500 9.803564 CaOODSP 20250829093644 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/4-3-4-2015E-PDF Duty-free shop - operational responsibilities [electronic resource]. [June 2, 2015 edition]. Ottawa : Canada Border Services Agency, 2015. 3 p. Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-4, June 2, 2015 Issued also in French under title: Boutiques hors taxes – responsabilités opérationnelles. “Ottawa, June 2, 2015.” Includes references. This memorandum incorporates the information previously contained in Memorandum D4-3-6, Duty Free Shop – Off-site Storage, dated May 7, 2009, and replaces Memorandum D4-3-4, Duty Free Shop – Operational Responsibilities, dated May 5, 2009. This memorandum outlines the responsibilities of Duty Free Shop (DFS) licensees in the operation of a DFS in Canada. gccst Retail trade gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Boutiques hors taxes - responsabilités opérationnelles (CaOODSP)9.803567 Duty free shop - operational responsibilities. [October 21, 2024 edition] (CaOODSP)9.954610 Duty-free shop - operational responsibilities [May 5, 2009 edition] (CaOODSP)9.565927 Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-4, June 2, 2015 (CaOODSP)9.816825 PDF 54 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-4-2015-eng.pdf