000 01516cam  2200301za 4500
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008160208s2016    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/6-2-3-2016E-PDF
24500|aRefund of duties |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2016.
300 |a8 p.
4901 |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.
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aTax refunds
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tRemboursement des droits |w(CaOODSP)9.810747
830#0|aMemorandum D6 - refunds ;|vD6-2-3, January 6, 2016|w(CaOODSP)9.816825
85640|qPDF|s112 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-6-2-3-2016-eng.pdf