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Memorandum D13-3-3
Transportation and Associated Costs (Customs Act, Sections 48 to 54)
This memorandum was updated but it does not contain any policy or procedural changes.
The customs treatment of transportation costs, under the various methods of valuation depends on the establishment of the place of direct shipment. See Memorandum D13-3-4, Place of Direct Shipment (Customs Act, Sections 48 to 54).
Memorandum D13-3-4, which you may have to consult frequently while reading this Memorandum, is currently being revised. An updated version should be available in the near future. In the meantime, you may continue to refer to the current version.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (20 Kb) [help with PDF files]
Last modified: 1999-12-10
Summary
This memorandum explains how transportation and associated costs are to be treated under the value for duty provisions of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division |
| Headquarters file | 7034-5-33 |
| Legislative references | Customs Act, sections 48 to 54 |
| Other references | D13-3-4, D13-4-7, D13-5-1, D13-7-1, D13-7-3, D13-8-1, D13-9-1 |
| Superseded memoranda D | D13-3-3, November 13, 1987 |
