<?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">9.852104</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107154518</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180220s2018    onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
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      <marc:subfield code="a">Rv55-8/13-4-10-2018E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Price reductions </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">2018.</marc:subfield>
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      <marc:subfield code="a">3 p.</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Memorandum, </marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D13-4-10, February 6, 2018</marc:subfield>
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      <marc:subfield code="a">Title from caption.</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Superseded Memorandum D: D13-4-10, October 4, 2013"--p. 3.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Réductions de prix.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This memorandum, formerly entitled “Discounts”, has been reissued to explain the Canada Border Services Agency’s revised policy on the treatment of reductions to the price paid or payable, which result from agreements in writing that are in effect at the time goods are imported to Canada"--In brief, p. [1].</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Pricing</marc:subfield>
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    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Imports</marc:subfield>
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    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Customs and excise</marc:subfield>
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    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Border Services Agency.</marc:subfield>
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    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Réductions de prix </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.852108</marc:subfield>
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    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Memorandum (Canada Border Services Agency)</marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D13-4-10, February 6, 2018.</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">106 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/asfc-cbsa/Rv55-8-13-4-10-2018-eng.pdf</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2=" ">
      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-4-10-eng.html</marc:subfield>
    </marc:datafield>
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