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Memorandum D13-3-4
Place of Direct Shipment (Customs Act, Sections 48 to 54)
2005-07-11
- This memorandum has been updated to reflect the information contained in Customs Notice N-557 dated March 17, 2004. The memorandum does not contain any policy or procedural changes but contains additional guidelines.
- You will note that this Memorandum often refers to Memorandum D13-3-3, Transportation and Associated Costs (Customs Act, sections 48 to 54). You may wish to consult Memorandum D13-3-3.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (245 Kb) [help with PDF files]
Last modified: 2005-07-11
Summary
This memorandum explains how the place of direct shipment is determined under the value for duty provisions of the Customs Act.
References
| Issuing office | Origin and Valuation Division |
| Headquarters file | N/A |
| Legislative references | Customs Act , Sections 48 to 54 |
| Other references | N/A |
| Superseded memoranda D | D13-3-4 dated January 24, 2000 |
