Duty free shop – contraventions and penalties .: Rv55-5/4-3-7-2015E-PDF
This 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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803573&sl=0
| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Duty free shop – contraventions and penalties . |
| Series title | Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-7, September 18, 2015 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Boutiques hors taxes – infractions et pénalités. “Ottawa, September 18, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 4 p. |
| Catalogue number |
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| Subject terms | Retail trade Excise taxes Customs and excise |
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