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Goods returning to Canada after being altered or worked on outside Canada .: Rv55-5/8-2-11-2015E-PDF

Superseded Memorandum D8-2-11, dated March 31 2006.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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803660&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency.
TitleGoods returning to Canada after being altered or worked on outside Canada .
Series title
  • Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-11, September 2, 2015
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
Later editionGoods returning to Canada after being altered or worked on outside Canada. [October 21, 2024 edition]
FormatDigital text
Electronic document
Note(s)
  • 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.
Publishing information
  • Ottawa : Canada Border Services Agency, 2015.
Description5 p.
Catalogue number
  • Rv55-5/8-2-11-2015E-PDF
Edition
  • [September 2, 2015 edition].
Subject terms
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