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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

An excise warehouse is any place of security approved by [customs] where goods liable for excise duty can be stored without payment of the duty for such periods and subject to such conditions as they see fit.  2, record 1, English, - excise%20warehouse

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] le ministre peut délivrer, sur demande, l'agrément d'exploitant d'entrepôt d'accise à la personne qui n'est pas un vendeur au détail d'alcool l'autorisant à posséder dans son entrepôt d'accise des cigares, des produits de vapotage ou du tabac fabriqué non estampillés ou de l'alcool emballé non acquitté.  1, record 1, French, - entrep%C3%B4t%20d%27accise

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A list of goods not subject to duty.  2, record 2, English, - free%20list

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Liste d'articles exempts des droits de douanes.  1, record 2, French, - liste%20de%20lib%C3%A9ration

Record number: 2, Textual support number: 1 OBS

liste des articles admis en franchise : terme tiré du projet de loi C-59, 1985, Loi concernant les douanes.  2, record 2, French, - liste%20de%20lib%C3%A9ration

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

If the dutiable goods are in the delayed baggage, customs releases the traveller and has the airline representative contact the passenger for payment of duties and taxes once the bags have arrived.  5, record 3, English, - dutiable%20goods

Record number: 3, Textual support number: 2 CONT

The [Innovation, Science and Technology Branch] provides scientific and technical services relating to : the analysis of commercial goods... denatured alcohols and other goods subject to customs duties, exicse duty and/or taxes... and detection technologies.  6, record 3, English, - dutiable%20goods

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Pour faciliter les échanges, un fournisseur de services supplémentaire a été nommé par le gouvernement afin d'offrir des services de transmission par voie électronique des manifestes de marchandises, des déclarations commerciales d'importation ou d'exportation et des permis pour les marchandises passibles de droit de douane.  7, record 3, French, - marchandises%20passibles%20de%20droits%20de%20douane

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Where claimants are not the person[ s] who originally paid the UK duty, or are unable to provide the information outlined in(a), they must submit... a copy of the claimant's purchase invoice for the goods subject to drawback...  2, record 4, English, - subject%20to%20drawback

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Les matières ou matériels, à l'exclusion des carburants, combustibles et matériels d'usine [...] sont assujettis au drawback.  3, record 4, French, - assujetti%20au%20drawback

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The program that enables eligible companies to import goods without having to pay customs duties, as long as they eventually export the goods. These companies can further manufacture the goods before exporting them or export them in their unaltered state without having to pay customs duties. The North American Free Trade Agreement (NAFTA) regulates the amount of relief where the goods are exported to companies in NAFTA-participating countries.  2, record 5, English, - duty%20relief%20programme

Record number: 5, Textual support number: 1 CONT

Nearly all the identifying features of an inefficient suite of relief programmes relate to the transfer of control of the goods subject to the program. ICC [International Chamber of Commerce] believes that simplification is best achieved by limiting the number of times that control of the relief has to be transferred. In a well-designed suite of duty relief programmes, such transfers will be rare. As long as there are numerous relief programmes available to meet different needs, it is difficult, if not impossible, to avoid transfers between them.  1, record 5, English, - duty%20relief%20programme

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Programme permettant aux sociétés admissibles d'importer des marchandises sans avoir à payer de droits de douane, à condition que celles-ci soient ensuite exportées. Ces sociétés peuvent faire subir un complément de fabrication aux marchandises avant leur exportation ou les exporter telles quelles, sans avoir à payer de droits. L'ALENA [Accord de libre-échange nord-américain] prévoit le montant de l'exonération dans les cas d'exportation vers les pays signataires.  1, record 5, French, - programme%20d%27exon%C3%A9ration%20des%20droits

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Programa de reintegro, reembolso y remisión de derechos de aduana que ofrece la ACAAT [Agencia Canadiense de Ingresos] [...] y que se puede utilizar para reducir, eliminar o diferir el pago de aranceles aduaneros sobre las mercancías autorizadas.  1, record 5, Spanish, - programa%20de%20exoneraci%C3%B3n%20de%20aranceles

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Held by manufacturers and dealers in goods that are subject to excise duty.  1, record 6, English, - excise%20license

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish