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008160208s2016    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/8-3-2-2016E-PDF
24500|aTariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2016.
300 |a4 p.
4901 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-3-2, January 8, 2016
500 |aIssued also in French under title: Numéro tarifaire 9831.00.00 et le Décret de remise sur des films exposés et traités et des bandes magnétoscopiques enregistrées.
500 |a“Ottawa, January 8, 2016.”
504 |aIncludes references.
520 |aSuperseded Memorandum D8-3-2 dated March 29, 1999. This memorandum outlines the conditions under which exposed and processed film and recorded video tape qualify for duty-free entry and for relief from the goods and services tax/harmonized sales tax (GST/HST). Tariff item 9831.00.00 provides, under certain conditions, for the duty-free entry of exposed and processed film and recorded video tape. The Exposed and Processed Film and Recorded Video Tape Remission Order has been amended and continues to provide GST/HST and excise duty relief for these goods.
69207|2gccst|aPhotography
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tNuméro tarifaire 9831.00.00 et le Décret de remise sur des films exposés et traités et des bandes magnétoscopiques enregistrées |w(CaOODSP)9.810754
830#0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-3-2, January 8, 2016|w(CaOODSP)9.816825
85640|qPDF|s67 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-8-3-2-2016-eng.pdf