TERMIUM Plus®

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MAJORATION DROITS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1992-06-08

English

Subject field(s)
  • Foreign Trade
  • Customs and Excise
CONT

... the Canadian sales tax is collected on the duty-paid value of the goods, so that any overevaluation or increase in duties tends to raise the value base to which this tax is applied.

French

Domaine(s)
  • Commerce extérieur
  • Douanes et accise
CONT

(...) un dépôt anticipé pourrait en effet permettre d'éluder un relèvement des droits qui aurait lieu entre le jour du dépôt de la déclaration et celui de l'arrivée des marchandises.

Spanish

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