Goods returning to Canada after being altered or worked on outside Canada . : Rv55-5/8-2-11-2015E-PDF
Superseded Memorandum D8-2-11, dated March 31 2006. This memorandum addresses various concerns that have been raised relating to the term “alteration” as it appears in tariff item Nos. 9992.00.00 and 9971.00.00 of the Customs Tariff and the term “work” as it appears in the Canadian Goods Abroad provisions in sections 101 to 105 of the Customs Tariff. In addition, this memorandum clarifies the goods and services tax/harmonized sales tax (GST/HST) treatment of goods returning to Canada after being altered or worked on abroad and the documentation of these goods.
Lien permanent pour cette publication :
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| Ministère/Organisme | Canada Border Services Agency. |
|---|---|
| Titre | Goods returning to Canada after being altered or worked on outside Canada . |
| Titre de la série | Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-11, September 2, 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: Marchandises revenant au Canada après avoir fait l’objet de modifications ou de travaux à l’étranger. “Ottawa, September 2, 2015.” Includes references. |
| Information sur la publication | Ottawa : Canada Border Services Agency, 2015. |
| Description | 5 p. |
| Numéro de catalogue |
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| Descripteurs | Exports Imports Excise taxes Customs and excise |
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