00000nam 2200000za 4500 9.803774 CaOODSP 20221107135300 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/13-4-13-2015E-PDF Post-importation payments or fees (subsequent proceeds) [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 11 p. Customs D memoranda. D13, Valuation ; D13-4-13, March 31, 2015 Issued also in French under title: Paiements ou frais après l’importation (produits ultérieurs). “Ottawa, March 31, 2015.” Includes references. Superseded Memorandum D13-4-13, dated July 8, 2009. This memorandum explains how payments made after goods are imported into Canada are treated within the transaction value provisions of the Customs Act with particular emphasis on the types of post-importation payments generally called “subsequent proceeds”. As well, the treatment of management or administration fees is explored and reference is provided to explain how other types of post-importation payments may be treated. Examples of various types of post-importation payments or fees and their treatment for valuation purposes by the Canada Border Services Agency (CBSA) are provided in the appendices. gccst Imports gccst Excise taxes gccst Customs and excise Canada Border Services Agency. Paiements ou frais après l'importation (produits ultérieurs) (CaOODSP)9.803776 Customs D memoranda. D13, Valuation ; D13-4-13, March 31, 2015 (CaOODSP)9.816825 PDF 145 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-13-2015-eng.pdf