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| 01892cam 2200301za 4500 |
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| 001 | 9.803774 |
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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 |aRv55-5/13-4-13-2015E-PDF |
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| 245 | 00|aPost-importation payments or fees (subsequent proceeds) |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a11 p. |
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| 490 | 1 |aCustoms D memoranda. D13, Valuation ; |vD13-4-13, March 31, 2015 |
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| 500 | |aIssued also in French under title: Paiements ou frais après l’importation (produits ultérieurs). |
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| 500 | |a“Ottawa, March 31, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded 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. |
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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|tPaiements ou frais après l'importation (produits ultérieurs) |w(CaOODSP)9.803776 |
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| 830 | #0|aCustoms D memoranda. D13, Valuation ;|vD13-4-13, March 31, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s145 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-13-4-13-2015-eng.pdf |
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