00000nam 2200000zi 4500 9.911636 CaOODSP 20221107182407 m o d f cr cn||||||||| 220526s2021 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/17-5-1-2021E-PDF Payment of duties and taxes on imported commercial goods. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2021. 1 online resource (20 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum, 2369-2391 ; D17-5-1 Issued also in French under title: Paiement des droits et des taxes sur les marchandises commerciales importées. Caption title. "Ottawa, May 25, 2021." Issued also in HTML format. Includes bibliographical references (page 20). "This memorandum is being issued to explain to importers and licensed customs brokers the Canada Border Service Agency (CBSA)’s policies and procedures for the payment of duties and taxes on imported commercial goods. This memorandum replaces the payment policies and procedures outlined in Memorandum D 17-1-5, Registration, Accounting and Payment for Commercial Goods, Memorandum D17-1-8, Release Prior to Payment Privilege and Memorandum D23-3-1, Customs Self-Assessment Program for Importers"--In brief, page [1]. Imports Law and legislation Canada. Excise tax Law and legislation Canada. Tariff Law and legislation Canada. Canada Border Services Agency, issuing body. Paiement des droits et des taxes sur les marchandises commerciales importées. (CaOODSP)9.911640 Memorandum (Canada Border Services Agency) D17-5-1. (CaOODSP)9.816825 PDF 706 KB https://publications.gc.ca/collections/collection_2022/asfc-cbsa/RV55-8-17-5-1-2021-eng.pdf HTML N/A https://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-5-1-eng.html