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Superseded Memorandum D13-3-4, dated July 11, 2005.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:
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Department/Agency | Canada Border Services Agency. |
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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 |
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Subject terms | Imports Excise taxes Customs and excise |
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