000 02227nam  2200397zi 4500
0019.911636
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006m     o  d f      
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008220526s2021    onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aRv55-8/17-5-1-2021E-PDF
24500|aPayment of duties and taxes on imported commercial goods.
264 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |c2021.
300 |a1 online resource (20 pages)
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aMemorandum, |x2369-2391 ; |vD17-5-1
500 |aIssued also in French under title: Paiement des droits et des taxes sur les marchandises commerciales importées.
500 |aCaption title.
500 |a"Ottawa, May 25, 2021."
500 |aIssued also in HTML format.
504 |aIncludes bibliographical references (page 20).
520 |a"This memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods. This memorandum replaces the payment policies and procedures outlined in Memorandum D 17-1-5, Registration, Accounting and Payment for Commercial Goods, Memorandum D17-1-8, Release Prior to Payment Privilege and Memorandum D23-3-1, Customs Self-Assessment Program for Importers"--In brief, page [1].
650 0|aImports|xLaw and legislation|zCanada.
650 0|aExcise tax|xLaw and legislation|zCanada.
650 0|aTariff|xLaw and legislation|zCanada.
7102 |aCanada Border Services Agency, |eissuing body.
77508|tPaiement des droits et des taxes sur les marchandises commerciales importées.|w(CaOODSP)9.911640
830#0|aMemorandum (Canada Border Services Agency)|vD17-5-1.|w(CaOODSP)9.816825
85640|qPDF|s706 KB|uhttps://publications.gc.ca/collections/collection_2022/asfc-cbsa/RV55-8-17-5-1-2021-eng.pdf
8564 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html