Treatment of transportation costs for goods delivered to a location outside of Canada for subsequent importation .: Rv55-5/13-3-5-2015E-PDF
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.
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| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Treatment of transportation costs for goods delivered to a location outside of Canada for subsequent importation . |
| Series title | Customs D memoranda. D13, Valuation ; D13-3-5, 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: Traitement des coûts de transport pour les marchandises expédiées à un endroit à l’extérieur du Canada pour importation subséquente. “Ottawa, April 28, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 2 p. |
| Catalogue number |
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| Subject terms | Imports Excise taxes Customs and excise |
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