00000nam 2200000za 4500 9.806047 CaOODSP 20221107135812 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/2-1-4-2015E-PDF Casual donations – tariff item No. 9816.00.00 [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 2 p. Customs D memoranda. D2, International travel, 2369-2391 ; D2-1-4, November 13, 2015 Issued also in French under title: Cadeaux occasionnels – numéro tarifaire 9816.00.00. “Ottawa, November 13, 2015.” Includes references. Superseded Memorandum D2-1-4 dated October 29, 2010. This memorandum outlines and explains the interpretation of tariff item No. 9816.00.00 set out in the Schedule to the Customs Tariff. Casual donations sent by persons abroad to friends in Canada, or imported personally by persons who are not residents of Canada as gifts to friends, and not being advertising matter, tobacco or alcoholic beverages, when the value thereof does not exceed sixty dollars in any one case. … - free. gccst Imports gccst Donations gccst Tariffs gccst Customs and excise Canada Border Services Agency. Cadeaux occasionnels – numéro tarifaire 9816.00.00 (CaOODSP)9.806048 Customs D memoranda. D2, International travel, 2369-2391 ; D2-1-4, November 13, 2015 (CaOODSP)9.816825 PDF 46 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-2-1-4-2015-eng.pdf