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Transaction value method for related persons.: Rv55-8/13-4-5-2021E-PDF

"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)"--Page [1].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.911628&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency, issuing body.
TitleTransaction value method for related persons.
Series title
  • Memorandum, 2369-2391 ; D13-4-5
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 pour les personnes liées.
  • Caption title.
  • "Ottawa, December 6, 2021."
  • "Superseded Memorandum D, D13-4-5 dated September 17, 2015."
  • Issued also in HTML format.
  • Includes bibliographical references (page 6).
Publishing information
  • Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2021.
Description1 online resource (6 pages)
Catalogue number
  • Rv55-8/13-4-5-2021E-PDF
Subject terms
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