| 000 | 00000nam 2200000za 4500 |
| 001 | 9.803573 |
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| 003 | CaOODSP |
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| 005 | 20221107135234 |
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| 007 | cr ||||||||||| |
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| 008 | 150406s2015 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/4-3-7-2015E-PDF |
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| 245 | 00|aDuty free shop – contraventions and penalties |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a4 p. |
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| 490 | 1 |aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores, |x2369-2391 ; |vD4-3-7, September 18, 2015 |
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| 500 | |aIssued also in French under title: Boutiques hors taxes – infractions et pénalités. |
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| 500 | |a“Ottawa, September 18, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aThis 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. |
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| 692 | 07|2gccst|aRetail trade |
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| 692 | 07|2gccst|aExcise taxes |
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| 692 | 07|2gccst|aCustoms and excise |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tBoutiques hors taxes – infractions et pénalités |w(CaOODSP)9.803574 |
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| 830 | #0|aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores,|x2369-2391 ; |vD4-3-7, September 18, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s57 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-7-2015-eng.pdf |
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