000 01569nam  2200301za 4500
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008150406s2015    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/13-4-5-2015E-PDF
24500|aTransaction value method for related persons |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2015.
300 |a5 p.
4901 |aCustoms D memoranda. D13, Valuation, |x2369-2391 ; |vD13-4-5, September 17, 2015
500 |aIssued also in French under title: Méthode de la valeur transactionnelle en ce qui concerne les personnes liées.
500 |a“Ottawa, September 17, 2015.”
504 |aIncludes references.
520 |aSuperseded Memorandum D13-4-5, dated November 20, 2013. 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).
69207|2gccst|aImports
69207|2gccst|aExcise taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tMéthode de la valeur transactionnelle en ce qui concerne les personnes liées |w(CaOODSP)9.803771
830#0|aCustoms D memoranda. D13, Valuation,|x2369-2391 ; |vD13-4-5, September 17, 2015|w(CaOODSP)9.816825
85640|qPDF|s69 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-5-2015-eng.pdf