MEMO
March 31, 1992
To: Marvin
Thomas
K. Bensen
From: T. Bensen
RE: Canadian Customs
The Canadian Customs in Quebec has provided the following information. These are
examples based on a fictitious value for Cigarettes and Tobacco bought in the US and
brought back into Canada.
e CIGARETTES
Canadian Manufacture US Manufacture
If Valued at CS16.00 CS16.00
Tax Imposed Ila 29.54
Total CS27.98 CS36.54
Exchange Rate SO.85 USS23.78 USS31.06
e T013ACCO 20 GRAM
Duty Tax CSS-57 CS10.90
VAT +7% +7%
En=le Choice 200 Gr
If Valued At CS11.75 CS11.75
Duty Tax 5.57 10.90
VAT 7%
Total CSIS.14 CS23.47
CY%
Exchange Rate SO.85 USS15.42 USS19.95 cmcarrm-w2
1497 Salmon Way = Hayward, California 94544 = TEL(415)475-7555 a FAX(415)475-7592 o TELM470558 L14
Benson Intometionat'robaCco U.S.A. Ina co
BATCo document for Province of British Columbia 20 April 1999