000 02293cam  2200325za 4500
0019.803651
003CaOODSP
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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/8-2-10-2015E-PDF
24500|aGoods returning to Canada having been repaired outside of Canada |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a4 p.
4901 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-2-10, September 8, 2015
500 |aIssued also in French under title: Marchandises réadmises au Canada après avoir été réparées à l’étranger.
500 |a“Ottawa, September 8, 2015.”
504 |aIncludes references.
520 |aSuperseded Memorandum D8-2-10, dated September 16, 2005. This memorandum has been published to clarify the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and customs duty treatment of goods returning to Canada having been repaired outside of Canada other than goods which are eligible under tariff item Nos. 9971.00.00 or 9992.00.00. Such goods returning to Canada having been repaired outside of Canada are subject to customs duties on the value of the good unless they are eligible for full or partial customs duty relief. As well, the goods may be eligible for a reduction of the GST/HST if the conditions of paragraph 3(j) of the Non-taxable Imported Goods (GST/HST) Regulations or section 13 of the Value of Imported Goods (GST/HST) Regulations are met. If neither of these provisions are applicable, the goods may be subject to the GST/HST on the value of the good.
69207|2gccst|aExports
69207|2gccst|aMaintenance
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tMarchandises réadmises au Canada après avoir été réparées à l'étranger |w(CaOODSP)9.803652
830#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-2-10, September 8, 2015|w(CaOODSP)9.816825
85640|qPDF|s75 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-10-2015-eng.pdf