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Duty-Free Shop – Operational Responsibilities

2009-02-20

This memorandum replaces Memorandum D4-3-4, dated September 9, 2008.
This memorandum is revised as a result of the Paper Burden Reduction Initiative. The revisions are aimed at eliminating obsolete and duplicated requirements, streamlining certain commercial processes and modifying complex policies and forms.
In accordance with the above, among major realignment between the D4-3 series of Customs Memorandum (D4-3-2 to D4-3-7), the procedures established for the reporting and control of inventory have been realigned with Memorandum D4-3-5 and the requirements, guidelines or procedures listed below have been deleted and abolished.
1. Preparation of form K11
2. Preparation of form E15
3. Daily, weekly and monthly controls
4. Restricting access to the warehouse
5. Conducting regular physical verification
6. Controlling access to inventory records
7. Conducting trial balances, reconciliation
8. Reviewing site controls
9. Sales invoices prepared in three copies
10. Accept all goods returned
11. Stock liquor products in one litre sizes or less
12. Monthly export declaration form B13

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

Full Document: PDF (80 Kb) [help with PDF files]
Last modified: 2009-02-20

This memorandum outlines and explains the responsibilities of duty-free shop licensees in the operation of a duty-free shop.

Issuing office	Export Process and Duty Free Shop Program Licensing, Export and Accounting Policy Division Admissibility Branch
Headquarters file
Legislative references	Duty Free Shop Regulations
Other references
Superseded memoranda D	D4-3-4, September 9, 2008