Transaction Value Method

There are six methods of customs valuation, and their application must be considered sequentially. The first of these six methods is the transaction value method. The following memoranda each address a different element of this method.

D13-4-1
Transaction Value Method of Valuation (Customs Act, Section 48)

D13-4-2
Customs Valuation: Sold for Export to Canada (Customs Act, Section 48)

D13-4-3
Customs Valuation: Price Paid or Payable (Customs Act, Section 48)

D13-4-4
Limitations on the Use of Transaction Value (Customs Act, Section 48)

D13-4-5
Transaction Value Method for Related Persons (Customs Act, Section 48)

D13-4-7
Adjustments to the Price Paid or Payable (Customs Act, Section 48)

D13-4-8
Assists (Customs Act, Section 48)

D13-4-9
Royalties and Licence Fees (Customs Act, Section 48)

D13-4-10
Discounts (Customs Act, Section 48)

D13-4-11
Confirming Commissions and Credit Risk Insurance (Customs Act, Section 48)

D13-4-12
Commissions and Brokerage (Customs Act, Section 48)