translate English to French: The value of the goods includes the freight charges, handling, insurance or similar charges incurred to the place of exit from Canada (minus any discounts entered into prior to exportation), but excludes these charges from the Canadian place of exit to the foreign destination.
La valeur des marchandises englobe les frais de transport, de manutention, d’assurance ou les frais similaires engagés au point de sortie du Canada (moins tous les rabais obtenus avant l’exportation), mais exclut les frais encourus entre le point de sortie canadien et la destination étrangère.