Place of direct shipment .: Rv55-5/13-3-4-2015E-PDF

Superseded Memorandum D13-3-4, dated July 11, 2005. This memorandum explains how the place of direct shipment is determined under the value for duty provisions of the Customs Act.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803763&sl=0

Publication information
Department/Agency Canada Border Services Agency.
Title Place of direct shipment .
Series title Customs D memoranda. D13, Valuation ; D13-3-4, April 28, 2015
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Lieu d’expédition directe.
“Ottawa, April 28, 2015.”
Includes references.
Publishing information Ottawa : Canada Border Services Agency, 2015.
Description 5 p.
Catalogue number
  • Rv55-5/13-3-4-2015E-PDF
Subject terms Imports
Excise taxes
Customs and excise
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