<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.805769</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107135730</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150406s2015    onc     o    f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Rv55-5/10-14-40-2015E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Unserviceable vehicle parts for remanufacturing </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Border Services Agency, </marc:subfield>
      <marc:subfield code="c">2015.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">2 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Customs D memoranda. D10, Tariff classification/commodities, </marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D10-14-40, November 2, 2015</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Parties inutilisables de véhicules devant être reconstruites.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">“Ottawa, November 2, 2015.”</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">Superseded Memorandum D10-14-40 dated November 15, 2006. This memorandum outlines and explains the Canada Border Services Agency policy as it relates to the term “vehicles” contained in the provisions of tariff item 9965.00.00.00.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Imports</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Vehicles</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tariffs</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Customs and excise</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Border Services Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Parties inutilisables de véhicules devant être reconstruites </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.805770</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Customs D memoranda. D10, Tariff classification/commodities,</marc:subfield>
      <marc:subfield code="x">2369-2405 ; </marc:subfield>
      <marc:subfield code="v">D10-14-40, November 2, 2015</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.816825</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">39 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-10-14-40-2015-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
