00000000nam 2200000za 4500
0019.803831
003CaOODSP
00520250829121313
007cr |||||||||||
008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/4-3-5-2015E-PDF
24500|aDuty free shop – inventory control and sales requirements |h[electronic resource].
250 |a[September 22, 2015 edition].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a10 p.
4901 |aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores, |x2369-2391 ; |vD4-3-5, September 22, 2015
500 |aIssued also in French under title: Boutiques hors taxes – exigences concernant les ventes et le contrôle des stocks.
500 |a“Ottawa, September 22, 2015.”
504 |aIncludes references.
520 |aSuperseded 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.
69207|2gccst|aRetail trade
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tBoutiques hors taxes – exigences concernant les ventes et le contrôle des stocks |w(CaOODSP)9.803832
794 |tDuty free shop - inventory control and sales requirements.|b[November 5, 2024 edition]|w(CaOODSP)9.954633
795 |tDuty-free shop - inventory control and sales requirements |b[May 7, 2009 edition]|w(CaOODSP)9.565957
830#0|aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores,|x2369-2391 ; |vD4-3-5, September 22, 2015|w(CaOODSP)9.816825
85640|qPDF|s126 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-5-2015-eng.pdf