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| 01816nam 2200301za 4500 |
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| 001 | 9.803831 |
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| 003 | CaOODSP |
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| 005 | 20221107135307 |
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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 |aRv55-5/4-3-5-2015E-PDF |
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| 245 | 00|aDuty free shop – inventory control and sales requirements |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a10 p. |
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| 490 | 1 |aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores, |x2369-2391 ; |vD4-3-5, September 22, 2015 |
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| 500 | |aIssued also in French under title: Boutiques hors taxes – exigences concernant les ventes et le contrôle des stocks. |
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| 500 | |a“Ottawa, September 22, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded Memorandum D4-3-5 dated May 7, 2009. This memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency (CBSA) on April 1, 2010, and to provide general updates resulting from the strategic review of the Duty Free Shop program. In addition to the above, the Commercial Registration Unit (CRU) and Border Information Services contact information has been added. |
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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 – exigences concernant les ventes et le contrôle des stocks |w(CaOODSP)9.803832 |
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| 830 | #0|aCustoms D memoranda. D4, Warehousing, duty free shops and ships stores,|x2369-2391 ; |vD4-3-5, September 22, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s126 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-5-2015-eng.pdf |
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