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008161007s2016    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/17-4-0-2016E-PDF
24500|aCourier Low Value Shipment Program |h[electronic resource].
250 |a[September 23, 2016 edition].
260 |aOttawa : |bCanada Border Services Agency, |c2016.
300 |a11 p.
4901 |aCustoms D memoranda. D17, Accounting and release procedures |vD17-4-0, September 23, 2016
500 |aSuperseded D17-4-0 dated September 19, 2008.
500 |aIssued also in French under title: Programme des messageries d’expéditions de faible valeur.
520 |aThis memorandum describes the requirements for the reporting, release and accounting of goods under the Courier Low Value Shipment (CLVS) Program. It also describes the conditions under which couriers who obtain release of casual goods under subsection 32(4) of the Customs Act may be authorized to account for these goods in lieu of the importer.
69207|2gccst|aImports
69207|2gccst|aShipping
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tProgramme des messageries d'expéditions de faible valeur |w(CaOODSP)9.825621
794 |tCourier Low Value Shipment Program.|b[October 21, 2024 edition]|w(CaOODSP)9.955052
795 |tCourier Low Value Shipment Program |b[September 19, 2008 edition]|w(CaOODSP)9.564824
830#0|aCustoms D memoranda. D17, Accounting and release procedures ;|vD17-4-0, September 23, 2016.|w(CaOODSP)9.816825
85640|qPDF|s132 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-17-4-0-2016-eng.pdf