<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.805290</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20250829081830</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">150406s2015    onc     o    f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Rv55-5/4-3-2-2015E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="0" ind2="0">
      <marc:subfield code="a">Duty free shop – licensing </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="250" ind1=" " ind2=" ">
      <marc:subfield code="a">[October 28, 2015 edition].</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Canada Border Services Agency, </marc:subfield>
      <marc:subfield code="c">2015.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">5 p.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Customs D memoranda. D4, Warehousing, duty free shops and ships stores, </marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D4-3-2, October 28, 2015</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: Boutiques hors taxes – agrément.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">“Ottawa, October 28, 2015.”</marc:subfield>
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    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">Superseded Memorandums D4-3-2 dated May 1, 2009 and D4-3-3 dated May 5, 2009. This memorandum explains the policies and procedures related to the licensing requirements needed to operate a Duty Free Shop (DFS) in Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Retail trade</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="692" ind1="0" ind2="7">
      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Customs and excise</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="710" ind1="2" ind2=" ">
      <marc:subfield code="a">Canada Border Services Agency.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">Boutiques hors taxes – agrément </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.805291</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="794" ind1=" " ind2=" ">
      <marc:subfield code="t">Duty free shop - licensing.</marc:subfield>
      <marc:subfield code="b">[October 21, 2024 edition]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.954607</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="795" ind1=" " ind2=" ">
      <marc:subfield code="t">Duty-free shop - licensing </marc:subfield>
      <marc:subfield code="b">[May 1, 2009 edition]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.565923</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Customs D memoranda. D4, Warehousing, duty free shops and ships stores,</marc:subfield>
      <marc:subfield code="x">2369-2391 ; </marc:subfield>
      <marc:subfield code="v">D4-3-2, October 28, 2015</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.816825</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">67 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-4-3-2-2015-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
