00000nam 2200000za 4500 9.804963 CaOODSP 20221107135532 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/8-2-8-2015E-PDF Samples of negligible value (tariff items 9990.00.00 and 9991.00.00) [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 5 p. Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-8, October 22, 2015 Issued also in French under title: Échantillons de valeur négligeable (numéros tarifaires 9990.00.00 et 9991.00.00). “Ottawa, October 22, 2015.” Includes references. Superseded Memorandum D8-2-8 dated February 8, 2008. This memorandum outlines the conditions under which imported goods may be classified under tariff items 9990.00.00 or 9991.00.00 of the Customs Tariff, and may qualify for a remission of the goods and services tax/harmonized sales tax (GST/HST) and any other taxes owing under the Excise Tax Act. This memorandum has been updated to direct how to complete field 12 (country of origin) of the Canada Customs Coding Form (B3-3); see paragraph 9. Other changes have been made for clarification but do not affect or change any of the existing policies or procedures. gccst Imports gccst Samples gccst Tariffs gccst Customs and excise Canada Border Services Agency. Échantillons de valeur négligeable (numéros tarifaires 9990.00.00 et 9991.00.00) (CaOODSP)9.804964 Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-2-8, October 22, 2015 (CaOODSP)9.816825 PDF 69 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-8-2015-eng.pdf