Treatment of transportation costs for goods delivered to a location outside of Canada for subsequent importation [electronic resource].
- Ottawa : Canada Border Services Agency, 2015.
- Physical Description:
- 2 pages
- Additional Creators:
- Canada. Canada Border Services Agency
- Customs D memoranda. D13, Valuation ; D13-3-5, April 28, 2015
- Restrictions on Access:
- Free-to-read Unrestricted online access
- This memorandum provides guidance on the treatment of transportation costs in a calculation of value for duty in circumstances where a Canadian importer collects its goods at an intermediate point outside Canada and subsequently imports them into Canada.
- Issued also in French under title: Traitement des coûts de transport pour les marchandises expédiées à un endroit à l'extérieur du Canada pour importation subséquente.
"Ottawa, April 28, 2015."
- Bibliography Note:
- Includes references.
- Type of File/Data:
- Electronic monograph in PDF format.
View MARC record | catkey: 25081500