Canada Border Services Agency
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Memorandum D4-3-5

Duty-Free Shop – Inventory Control and Sales Requirements

2009-05-07

  • This memorandum replaces Memorandum D4-3-5, dated September 9, 2008.
  • In accordance with the above, the requirements, guidelines or procedures listed below have been changed, or deleted and/or abolished:

Submission of

  1. Notification of arrival of goods
  2. Licensees are not to act as distributors
  3. Transfer of intoxicating liquors
  4. Sales receipts requirements

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (268 Kb) [help with PDF files]
Last modified: 2009-05-07

Summary

For the regulations governing the guidelines and general information contained in this directive, refer to the Duty Free Shop Regulations.

References

Issuing office Export Process and Duty Free Shop Program
Licensing, Export and Accounting Division
Admissibility Branch
Headquarters file

 

Legislative references

Customs Act
Duty Free Shop Regulations

Other references

 

Superseded memoranda D

D4-3-5, December 16, 2008