| 000 | 00000nam 2200000za 4500 |
| 001 | 9.810744 |
| 003 | CaOODSP |
| 005 | 20221107140931 |
| 007 | cr ||||||||||| |
| 008 | 160208s2016 onc o f000 0 eng d |
| 040 | |aCaOODSP|beng |
| 043 | |an-cn--- |
| 086 | 1 |aRv55-5/6-2-3-2016E-PDF |
| 245 | 00|aRefund of duties |h[electronic resource]. |
| 260 | |aOttawa : |bCanada Border Services Agency, |c2016. |
| 300 | |a8 p. |
| 490 | 1 |aMemorandum D6 - refunds ; |vD6-2-3, January 6, 2016 |
| 500 | |aIssued also in French under title: Remboursement des droits. |
| 500 | |a“Ottawa, January 6, 2016.” |
| 520 | |aSuperseded Memorandum D6-2-3 dated August 17, 1998. This memorandum provides the legislation and explains the policy and procedures for the refund of duties. Instructions on the coding and processing of Form B2, Canada Customs – Adjustment Request, can be found in Memoranda D17-2-1, Coding of Adjustment Request Forms, and Memoranda D17-2-2, Processing of Adjustment Request Forms. The Customs Act and the Refund of Duties Regulations. |
| 692 | 07|2gccst|aImports |
| 692 | 07|2gccst|aExcise taxes |
| 692 | 07|2gccst|aTax refunds |
| 692 | 07|2gccst|aCustoms and excise |
| 710 | 2 |aCanada Border Services Agency. |
| 775 | 08|tRemboursement des droits |w(CaOODSP)9.810747 |
| 830 | #0|aMemorandum D6 - refunds ;|vD6-2-3, January 6, 2016|w(CaOODSP)9.816825 |
| 856 | 40|qPDF|s112 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-6-2-3-2016-eng.pdf |