Canadian Goods Abroad Program – emergency repairs . : Rv55-5/8-2-4-2015E-PDF
Superseded Memorandum D8-2-4, dated June 22, 2009. The conditions for obtaining full relief of duties and taxes, including the Goods and Services Tax/Harmonized Sales Tax, under the Canadian Goods Abroad provisions in subsection 101(2) of the Customs Tariff, are explained in this Memorandum. Relief under subsection 101(2) is for emergency repairs to aircraft, vehicles or vessels that are returned to Canada if it was necessary to repair the conveyance outside Canada to ensure its safe return, and the repair was as a result of an unforeseen contingency that occurred outside Canada.
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| Ministère/Organisme | Canada Border Services Agency. |
|---|---|
| Titre | Canadian Goods Abroad Program – emergency repairs . |
| Titre de la série | Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-4, September 8, 2015 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Programme des marchandises canadiennes à l’étranger – réparations urgentes. “Ottawa, September 8, 2015.” Includes references. |
| Information sur la publication | Ottawa : Canada Border Services Agency, 2015. |
| Description | 3 p. |
| Numéro de catalogue |
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| Descripteurs | Imports Vehicles Maintenance Excise taxes Customs and excise |
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