000	00000nam 2200000za 4500
001	9.810751
003	CaOODSP
005	20221107140932
007	cr |||||||||||
008	160208s2016    onc     o    f000 0 eng d
040	|aCaOODSP|beng
043	|an-cn---
086	1 |aRv55-5/8-3-2-2016E-PDF
245	00|aTariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order |h[electronic resource].
260	|aOttawa : |bCanada Border Services Agency, |c2016.
300	|a4 p.
490	1 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-3-2, January 8, 2016
500	|aIssued also in French under title: Numéro tarifaire 9831.00.00 et le Décret de remise sur des films exposés et traités et des bandes magnétoscopiques enregistrées.
500	|a“Ottawa, January 8, 2016.”
504	|aIncludes references.
520	|aSuperseded Memorandum D8-3-2 dated March 29, 1999. This memorandum outlines the conditions under which exposed and processed film and recorded video tape qualify for duty-free entry and for relief from the goods and services tax/harmonized sales tax (GST/HST). Tariff item 9831.00.00 provides, under certain conditions, for the duty-free entry of exposed and processed film and recorded video tape. The Exposed and Processed Film and Recorded Video Tape Remission Order has been amended and continues to provide GST/HST and excise duty relief for these goods.
692	07|2gccst|aPhotography
692	07|2gccst|aImports
692	07|2gccst|aExcise taxes
692	07|2gccst|aCustoms and excise
710	2 |aCanada Border Services Agency.
775	08|tNuméro tarifaire 9831.00.00 et le Décret de remise sur des films exposés et traités et des bandes magnétoscopiques enregistrées |w(CaOODSP)9.810754
830	#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-3-2, January 8, 2016|w(CaOODSP)9.816825
856	40|qPDF|s67 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-8-3-2-2016-eng.pdf