| 000 | 00000nam 2200000za 4500 |
| 001 | 9.803564 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20250829093644 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 150406s2015 onc o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv55-5/4-3-4-2015E-PDF |
|---|
| 245 | 00|aDuty-free shop - operational responsibilities |h[electronic resource]. |
|---|
| 250 | |a[June 2, 2015 edition]. |
|---|
| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
|---|
| 300 | |a3 p. |
|---|
| 490 | 1 |aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores, |x2369-2391 ; |vD4-3-4, June 2, 2015 |
|---|
| 500 | |aIssued also in French under title: Boutiques hors taxes – responsabilités opérationnelles. |
|---|
| 500 | |a“Ottawa, June 2, 2015.” |
|---|
| 504 | |aIncludes references. |
|---|
| 520 | |aThis memorandum incorporates the information previously contained in Memorandum D4-3-6, Duty Free Shop – Off-site Storage, dated May 7, 2009, and replaces Memorandum D4-3-4, Duty Free Shop – Operational Responsibilities, dated May 5, 2009. This memorandum outlines the responsibilities of Duty Free Shop (DFS) licensees in the operation of a DFS in Canada. |
|---|
| 692 | 07|2gccst|aRetail trade |
|---|
| 692 | 07|2gccst|aExcise taxes |
|---|
| 692 | 07|2gccst|aCustoms and excise |
|---|
| 710 | 2 |aCanada Border Services Agency. |
|---|
| 775 | 08|tBoutiques hors taxes - responsabilités opérationnelles |w(CaOODSP)9.803567 |
|---|
| 794 | |tDuty free shop - operational responsibilities.|b[October 21, 2024 edition]|w(CaOODSP)9.954610 |
|---|
| 795 | |tDuty-free shop - operational responsibilities |b[May 5, 2009 edition]|w(CaOODSP)9.565927 |
|---|
| 830 | #0|aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores,|x2369-2391 ; |vD4-3-4, June 2, 2015|w(CaOODSP)9.816825 |
|---|
| 856 | 40|qPDF|s54 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-4-2015-eng.pdf |
|---|