Language selection

Government of Canada / Gouvernement du Canada

Search

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Superseded Memorandum D13-4-5, dated November 20, 2013.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

Publication information
Department/Agency
  • Canada Border Services Agency.
TitleTransaction value method for related persons .
Series title
  • Customs D memoranda. D13, Valuation, 2369-2391 ; D13-4-5, September 17, 2015
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description5 p.
Catalogue number
  • Rv55-5/13-4-5-2015E-PDF
Subject terms
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.

Page details

Report a problem or mistake on this page
Date modified: