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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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.803766&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency.
TitleTreatment 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 typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description2 p.
Catalogue number
  • Rv55-5/13-3-5-2015E-PDF
Subject terms
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