Samples of negligible value (tariff items 9990.00.00 and 9991.00.00) .: Rv55-5/8-2-8-2015E-PDF
Superseded Memorandum D8-2-8 dated February 8, 2008. This memorandum outlines the conditions under which imported goods may be classified under tariff items 9990.00.00 or 9991.00.00 of the Customs Tariff, and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act. This memorandum has been updated to direct how to complete field 12 (country of origin) of the Canada Customs Coding Form (B3-3); see paragraph 9. Other changes have been made for clarification but do not affect or change any of the existing policies or procedures.
Permanent link to this Catalogue record:
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| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Samples of negligible value (tariff items 9990.00.00 and 9991.00.00) . |
| Series title | Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-8, October 22, 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: Échantillons de valeur négligeable (numéros tarifaires 9990.00.00 et 9991.00.00). “Ottawa, October 22, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 5 p. |
| Catalogue number |
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| Subject terms | Imports Samples Tariffs Customs and excise |
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