Transaction value method for related persons .: Rv55-5/13-4-5-2015E-PDF
Superseded Memorandum D13-4-5, dated November 20, 2013. This memorandum explains the treatment of sales between related persons by the Canada Border Services Agency (CBSA) in determining the value for duty of imported goods under the transaction value method (section 48 of the Customs Act).
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803769&sl=0
| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Transaction value method for related persons . |
| Series title | Customs D memoranda. D13, Valuation, 2369-2391 ; D13-4-5, September 17, 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: Méthode de la valeur transactionnelle en ce qui concerne les personnes liées. “Ottawa, September 17, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 5 p. |
| Catalogue number |
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| Subject terms | Imports Excise taxes Customs and excise |