00000nam 2200000za 4500 9.803766 CaOODSP 20221107135300 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/13-3-5-2015E-PDF Treatment of transportation costs for goods delivered to a location outside of Canada for subsequent importation [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 2 p. Customs D memoranda. D13, Valuation ; D13-3-5, April 28, 2015 Issued also in French under title: Traitement des coûts de transport pour les marchandises expédiées à un endroit à l’extérieur du Canada pour importation subséquente. “Ottawa, April 28, 2015.” Includes references. This memorandum provides guidance on the treatment of transportation costs in a calculation of value for duty in circumstances where a Canadian importer collects its goods at an intermediate point outside Canada and subsequently imports them into Canada. gccst Imports gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Traitement des coûts de transport pour les marchandises expédiées à un endroit à l'extérieur du Canada pour importation subséquente (CaOODSP)9.803767 Customs D memoranda. D13, Valuation ; D13-3-5, April 28, 2015 (CaOODSP)9.816825 PDF 46 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-3-5-2015-eng.pdf