|
000
| 01297cam 2200301za 4500 |
|---|
| 001 | 9.803763 |
|---|
| 003 | CaOODSP |
|---|
| 005 | 20221107135259 |
|---|
| 007 | cr ||||||||||| |
|---|
| 008 | 150406s2015 onc o f000 0 eng d |
|---|
| 040 | |aCaOODSP|beng |
|---|
| 043 | |an-cn--- |
|---|
| 086 | 1 |aRv55-5/13-3-4-2015E-PDF |
|---|
| 245 | 00|aPlace of direct shipment |h[electronic resource]. |
|---|
| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
|---|
| 300 | |a5 p. |
|---|
| 490 | 1 |aCustoms D memoranda. D13, Valuation ; |vD13-3-4, April 28, 2015 |
|---|
| 500 | |aIssued also in French under title: Lieu d’expédition directe. |
|---|
| 500 | |a“Ottawa, April 28, 2015.” |
|---|
| 504 | |aIncludes references. |
|---|
| 520 | |aSuperseded Memorandum D13-3-4, dated July 11, 2005. This memorandum explains how the place of direct shipment is determined under the value for duty provisions of the Customs Act. |
|---|
| 692 | 07|2gccst|aImports |
|---|
| 692 | 07|2gccst|aExcise taxes |
|---|
| 692 | 07|2gccst|aCustoms and excise |
|---|
| 710 | 2 |aCanada Border Services Agency. |
|---|
| 775 | 08|tLieu d'expédition directe |w(CaOODSP)9.803764 |
|---|
| 830 | #0|aCustoms D memoranda. D13, Valuation ;|vD13-3-4, April 28, 2015|w(CaOODSP)9.816825 |
|---|
| 856 | 40|qPDF|s64 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-3-4-2015-eng.pdf |
|---|