|
000
| 01633cam 2200301za 4500 |
|---|
| 001 | 9.803573 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107135234 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 150406s2015 onc o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv55-5/4-3-7-2015E-PDF |
|---|
| 245 | 00|aDuty free shop – contraventions and penalties |h[electronic resource]. |
|---|
| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
|---|
| 300 | |a4 p. |
|---|
| 490 | 1 |aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores, |x2369-2391 ; |vD4-3-7, September 18, 2015 |
|---|
| 500 | |aIssued also in French under title: Boutiques hors taxes – infractions et pénalités. |
|---|
| 500 | |a“Ottawa, September 18, 2015.” |
|---|
| 504 | |aIncludes references. |
|---|
| 520 | |aThis memorandum replaces Memorandum D4-3-7, Duty Free Shop – Contraventions and Penalties, dated December 16, 2008. This memorandum outlines the contraventions and possible enforcement actions that may result from a Duty Free Shop (DFS) licensee’s failure to comply with the legislative provisions governing the operation of a DFS. |
|---|
| 692 | 07|2gccst|aRetail trade |
|---|
| 692 | 07|2gccst|aExcise taxes |
|---|
| 692 | 07|2gccst|aCustoms and excise |
|---|
| 710 | 2 |aCanada Border Services Agency. |
|---|
| 775 | 08|tBoutiques hors taxes – infractions et pénalités |w(CaOODSP)9.803574 |
|---|
| 830 | #0|aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores,|x2369-2391 ; |vD4-3-7, September 18, 2015|w(CaOODSP)9.816825 |
|---|
| 856 | 40|qPDF|s57 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-7-2015-eng.pdf |
|---|