000 01995nam  2200313za 4500
0019.804963
003CaOODSP
00520221107135532
007cr |||||||||||
008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/8-2-8-2015E-PDF
24500|aSamples of negligible value (tariff items 9990.00.00 and 9991.00.00) |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a5 p.
4901 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-2-8, October 22, 2015
500 |aIssued also in French under title: Échantillons de valeur négligeable (numéros tarifaires 9990.00.00 et 9991.00.00).
500 |a“Ottawa, October 22, 2015.”
504 |aIncludes references.
520 |aSuperseded 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.
69207|2gccst|aImports
69207|2gccst|aSamples
69207|2gccst|aTariffs
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tÉchantillons de valeur négligeable (numéros tarifaires 9990.00.00 et 9991.00.00) |w(CaOODSP)9.804964
830#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-2-8, October 22, 2015|w(CaOODSP)9.816825
85640|qPDF|s69 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-8-2015-eng.pdf