Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order .: Rv55-5/8-3-2-2016E-PDF
Superseded Memorandum D8-3-2 dated March 29, 1999.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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.810751&sl=0
| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Tariff Item 9831.00.00 and the Exposed and Processed Film and Recorded Video Tape Remission Order . |
| Series title | Customs D memoranda. D8, Remissions and temporary importation, 2369-2391 ; D8-3-2, January 8, 2016 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued 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. “Ottawa, January 8, 2016.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2016. |
| Description | 4 p. |
| Catalogue number |
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| Subject terms | Photography Imports Excise taxes Customs and excise |