Transaction value method for related persons. : Rv55-8/13-4-5-2021E-PDF
"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)"--Page [1].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.911628&sl=1
| Ministère/Organisme | Canada Border Services Agency, issuing body. |
|---|---|
| Titre | Transaction value method for related persons. |
| Titre de la série | Memorandum, 2369-2391 ; D13-4-5 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Méthode de la valeur transactionnelle pour les personnes liées. Caption title. "Ottawa, December 6, 2021." "Superseded Memorandum D, D13-4-5 dated September 17, 2015." Issued also in HTML format. Includes bibliographical references (page 6). |
| Information sur la publication | Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2021. |
| Description | 1 online resource (6 pages) |
| Numéro de catalogue |
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| Descripteurs | Imports -- Law and legislation -- Canada. Excise tax -- Law and legislation -- Canada. Tariff -- Canada. |