Zollmemorandum
data provider: AtoM
alternative: Customs Memorandum
is part of: German Consulate fonds
is part of: General Files
creator: Germany. Consulate (Montreal, Quebec)
issued: 2018-01-29
created: 1938
description: Customs and currency regulations.
aggregated CHO: https://rbscarchives.library.ubc.ca/N10GB
format: application/pdf
note: JAN. 3 1939 Series D No. 82 File No. 196105 (Revised) MEMORANDUM D E P A R T M E N T O F N A T I O N A L R E V E N U E , C A N A D A (CUSTOMS DIVISION) OTTAWA, December 13, 1938. To Collectors of Customs and Excise, and others concerned: REFUND ON GOODS NOT ACCORDING TO ORDER By Order in Council (P.C. 57/3027), of December 7, 1938, it is provided:— That the Order in Council of April 23, 1908, respecting refund of duty on goods found not to be the goods ordered, be repealed and the following Regula- tions made and established in lieu thereof: "In cases where goods which have been entered at Customs for home consumption, and have passed into the hands of the importer, are found not to be the goods ordered, a refund of the duty paid thereon may be granted by the Minister of National Revenue upon compliance with the following regulations: REGULATIONS (a) That the goods be delivered into the custody of the Collector of Customs and Excise at the port of entry within three months of the date of the import entry; (b) That application for permission to export the said goods be made on approved form; (c) That the goods be identified prior to exportation by an officer of customs at the port of entry; (d) That proof of exportation be furnished to the satisfaction of the Minister of National Revenue; (e) And that application for refund be made to the Collector of Customs and Excise at the port of entry on approved form. The Minister of National Revenue may prescribe administrative regula- tions for carrying out the provisions of this section." ADMINISTRATIVE REGULATIONS PRESCRIBED BY THE MINISTER OF NATIONAL REVENUE 1. Goods returned under permit as not being the goods ordered and, as such, subject to refund shall be shipped outwards from Canada accompanied by export entry (B-13) in triplicate. The three copies of the export entry are to be delivered by the carrier to the Collector at the port of exit, one of which will be certified by him as follows and returned to the Canadian…
is shown at: 10.14288/1.0392527
provider: Vancouver : University of British Columbia Library
rights: Image provided for research and reference use only. Permission to publish, copy, or otherwise use these images must be obtained from Rare Books and Special Collections http://rbsc.library.ubc.ca
source: University of British Columbia Library Rare Books and Special Collections
type: Text