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Who is a purchaser in Canada and why does it matter for customs valuation?

Peter Mitchell Customs and Trade Consultant, Peter L. Mitchell Professional Corporation Chartered Professional Accountant (Canada)
September 17, 2023
Who is a purchaser in Canada and why does it matter for customs valuation?

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Can a small difference between Canadian customs legislation and the WTO Customs Valuation Agreement really affect the customs valuation process and its outcome? The following article attempts to answer this question.

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