Customs D memoranda. D4, Warehousing, duty free shops and ships stores, 2369-2391 ; D4-3-5, September 22, 2015
Restrictions on Access:
Free-to-read Unrestricted online access
Superseded Memorandum D4-3-5 dated May 7, 2009. This memorandum has been revised to reflect organizational changes resulting from the restructuring of the Canada Border Services Agency (CBSA) on April 1, 2010, and to provide general updates resulting from the strategic review of the Duty Free Shop program. In addition to the above, the Commercial Registration Unit (CRU) and Border Information Services contact information has been added.
Issued also in French under title: Boutiques hors taxes - exigences concernant les ventes et le contrôle des stocks. and "Ottawa, September 22, 2015."