000 01755nam  2200313za 4500
0019.806047
003CaOODSP
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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/2-1-4-2015E-PDF
24500|aCasual donations – tariff item No. 9816.00.00 |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a2 p.
4901 |aCustoms D memoranda. D2, International travel, |x2369-2391 ; |vD2-1-4, November 13, 2015
500 |aIssued also in French under title: Cadeaux occasionnels – numéro tarifaire 9816.00.00.
500 |a“Ottawa, November 13, 2015.”
504 |aIncludes references.
520 |aSuperseded 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.
69207|2gccst|aImports
69207|2gccst|aDonations
69207|2gccst|aTariffs
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tCadeaux occasionnels – numéro tarifaire 9816.00.00 |w(CaOODSP)9.806048
830#0|aCustoms D memoranda. D2, International travel,|x2369-2391 ; |vD2-1-4, November 13, 2015|w(CaOODSP)9.816825
85640|qPDF|s46 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-2-1-4-2015-eng.pdf