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Superseded Memorandum D8-2-11, dated March 31 2006.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:
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| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Goods 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 type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 5 p. |
| Catalogue number |
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| Subject terms | Exports Imports Excise taxes Customs and excise |
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