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Article

McCarthy Tétrault LLP | Canada | 16 Oct 2009

Canada Border Services Agency issues new guidelines on the dutiability of post-importation payments and management & administration fees

Memorandum D13-4-13: "Post-Importation Payments or Fees: Subsequent Proceeds" (the "Guidelines") released in July by the Canada Boarder Services Agency ("CBSA") may be seen as a "shot across the bow" from CBSA regarding the inclusion of administration, management and other post-importation payments in the value for duty of goods imported into Canada.

Article

McCarthy Tétrault LLP | Canada | 21 Aug 2009

New CBSA guidelines on post-importation payments and management and administration fees

Memorandum D13-4-13: "Post-Importation Payments or Fees: Subsequent Proceeds" (the "Guidelines") issued last month by the Canada Board of Services Agency ("CBSA") may be seen as a "shot across the bow" from CBSA regarding the inclusion of administration, management and other post-importation payments in the value for duty of goods imported into Canada.

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