00000nam 2200000za 4500 9.803573 CaOODSP 20221107135234 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/4-3-7-2015E-PDF Duty free shop – contraventions and penalties [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 4 p. Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-7, September 18, 2015 Issued also in French under title: Boutiques hors taxes – infractions et pénalités. “Ottawa, September 18, 2015.” Includes references. This memorandum replaces Memorandum D4-3-7, Duty Free Shop – Contraventions and Penalties, dated December 16, 2008. This memorandum outlines the contraventions and possible enforcement actions that may result from a Duty Free Shop (DFS) licensee’s failure to comply with the legislative provisions governing the operation of a DFS. gccst Retail trade gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Boutiques hors taxes – infractions et pénalités (CaOODSP)9.803574 Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-7, September 18, 2015 (CaOODSP)9.816825 PDF 57 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-7-2015-eng.pdf