| 000 | 00000nam 2200000za 4500 |
| 001 | 9.803766 |
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| 003 | CaOODSP |
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| 005 | 20221107135300 |
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| 007 | cr ||||||||||| |
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| 008 | 150406s2015 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/13-3-5-2015E-PDF |
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| 245 | 00|aTreatment of transportation costs for goods delivered to a location outside of Canada for subsequent importation |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a2 p. |
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| 490 | 1 |aCustoms D memoranda. D13, Valuation ; |vD13-3-5, April 28, 2015 |
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| 500 | |aIssued 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. |
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| 500 | |a“Ottawa, April 28, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aThis 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. |
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| 692 | 07|2gccst|aImports |
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| 692 | 07|2gccst|aExcise taxes |
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| 692 | 07|2gccst|aCustoms and excise |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tTraitement des coûts de transport pour les marchandises expédiées à un endroit à l'extérieur du Canada pour importation subséquente |w(CaOODSP)9.803767 |
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| 830 | #0|aCustoms D memoranda. D13, Valuation ;|vD13-3-5, April 28, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s46 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-3-5-2015-eng.pdf |
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