Post-importation payments or fees (subsequent proceeds) .: Rv55-5/13-4-13-2015E-PDF
Superseded Memorandum D13-4-13, dated July 8, 2009.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.
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| Department/Agency | Canada Border Services Agency. |
|---|---|
| Title | Post-importation payments or fees (subsequent proceeds) . |
| Series title | Customs D memoranda. D13, Valuation ; D13-4-13, March 31, 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: Paiements ou frais après l’importation (produits ultérieurs). “Ottawa, March 31, 2015.” Includes references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2015. |
| Description | 11 p. |
| Catalogue number |
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| Subject terms | Imports Excise taxes Customs and excise |
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