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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/13-4-13-2015E-PDF
24500|aPost-importation payments or fees (subsequent proceeds) |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a11 p.
4901 |aCustoms D memoranda. D13, Valuation ; |vD13-4-13, March 31, 2015
500 |aIssued also in French under title: Paiements ou frais après l’importation (produits ultérieurs).
500 |a“Ottawa, March 31, 2015.”
504 |aIncludes references.
520 |aSuperseded Memorandum D13-4-13, dated July 8, 2009. This memorandum explains how payments made after goods are imported into Canada are treated within the transaction value provisions of the Customs Act with particular emphasis on the types of post-importation payments generally called “subsequent proceeds”. As well, the treatment of management or administration fees is explored and reference is provided to explain how other types of post-importation payments may be treated. Examples of various types of post-importation payments or fees and their treatment for valuation purposes by the Canada Border Services Agency (CBSA) are provided in the appendices.
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tPaiements ou frais après l'importation (produits ultérieurs) |w(CaOODSP)9.803776
830#0|aCustoms D memoranda. D13, Valuation ;|vD13-4-13, March 31, 2015|w(CaOODSP)9.816825
85640|qPDF|s145 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-13-2015-eng.pdf