<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000zi 4500</marc:leader>
    <marc:controlfield tag="001">9.955279</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250912155938</marc:controlfield>
    <marc:controlfield tag="006">m     o  d f      </marc:controlfield>
    <marc:controlfield tag="007">cr cn|||||||||</marc:controlfield>
    <marc:controlfield tag="008">250912e202506##onc     ob   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
      <marc:subfield code="e">rda</marc:subfield>
      <marc:subfield code="c">CaOODSP</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">Rv55-8/14-1-7-2025E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Assessment and payment of duties are required under the Special Import Measures Act (SIMA).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="250" ind1=" " ind2=" ">
      <marc:subfield code="a">[June 2025 edition].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Border Services Agency = Agence des services frontaliers du Canada, </marc:subfield>
      <marc:subfield code="c">June 2025.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">1 online resource (7 unnumbered pages).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="336" ind1=" " ind2=" ">
      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="337" ind1=" " ind2=" ">
      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="338" ind1=" " ind2=" ">
      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
    </marc:datafield>
    <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">D14-1-7</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Caption title.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: L'imposition et le paiement des droits sont exigés en vertu de la Loi sur les mesures spéciales d'importation (LMSI).</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Superseded memoranda D D14-1-7 dated October 2024."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This memorandum explains an importer's liability for the payment of provisional, anti-dumping and countervailing duties under the Special Import Measures Act (SIMA) via the Canada Border Services Agency's (CBSA) Assessment and Revenue Management (CARM) as the CBSA's official system of record. It also explains that posting surety is an option for goods imported during an expedited review, with respect to provisional duty, as well as the exchange rate for calculations under SIMA"--Page [1].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="610" ind1="1" ind2="0">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="t">Special Import Measures Act.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tariff</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Border Services Agency, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">L'imposition et le paiement des droits sont exigés en vertu de la Loi sur les mesures spéciales d'importation (LMSI).</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.955283</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Assessment and payment of duties are required under the Special Import Measures Act (SIMA).</marc:subfield>
      <marc:subfield code="b">[November 22, 2024 edition]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.948837</marc:subfield>
    </marc:datafield>
    <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">D14-1-7.</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">258 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2025/asfc-cbsa/Rv55-8-14-1-7-2025-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/d14/d14-1-7-eng.html</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
