00000nam 2200000za 4500 9.803831 CaOODSP 20250829121313 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/4-3-5-2015E-PDF Duty free shop – inventory control and sales requirements [electronic resource]. [September 22, 2015 edition]. Ottawa : Canada Border Services Agency, 2015. 10 p. Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-5, September 22, 2015 Issued also in French under title: Boutiques hors taxes – exigences concernant les ventes et le contrôle des stocks. “Ottawa, September 22, 2015.” Includes references. Superseded Memorandum D4-3-5 dated May 7, 2009. This memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency (CBSA) on April 1, 2010, and to provide general updates resulting from the strategic review of the Duty Free Shop program. In addition to the above, the Commercial Registration Unit (CRU) and Border Information Services contact information has been added. gccst Retail trade gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Boutiques hors taxes – exigences concernant les ventes et le contrôle des stocks (CaOODSP)9.803832 Duty free shop - inventory control and sales requirements. [November 5, 2024 edition] (CaOODSP)9.954633 Duty-free shop - inventory control and sales requirements [May 7, 2009 edition] (CaOODSP)9.565957 Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-5, September 22, 2015 (CaOODSP)9.816825 PDF 126 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-5-2015-eng.pdf