00000nam 2200000za 4500 9.803660 CaOODSP 20250902135200 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/8-2-11-2015E-PDF Goods returning to Canada after being altered or worked on outside Canada [electronic resource]. [September 2, 2015 edition]. Ottawa : Canada Border Services Agency, 2015. 5 p. Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-11, September 2, 2015 Issued also in French under title: Marchandises revenant au Canada après avoir fait l’objet de modifications ou de travaux à l’étranger. “Ottawa, September 2, 2015.” Includes references. Superseded Memorandum D8-2-11, dated March 31 2006. This memorandum addresses various concerns that have been raised relating to the term “alteration” as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of the Customs Tariff and the term “work” as it appears in the Canadian Goods Abroad provisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum clarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of goods returning to Canada after being altered or worked on abroad and the documentation of these goods. gccst Exports gccst Imports gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Marchandises revenant au Canada après avoir fait l'objet de modifications ou de travaux à l'étranger (CaOODSP)9.803661 Goods returning to Canada after being altered or worked on outside Canada. [October 21, 2024 edition] (CaOODSP)9.954699 Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-11, September 2, 2015 (CaOODSP)9.816825 PDF 78 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-11-2015-eng.pdf