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Memorandum D13-3-1
Methods of Determining Value for Duty
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Full Document: PDF (17 Kb) [help with PDF files]
Last modified: 2001-04-19
Summary
This memorandum briefly outlines and explains the methods of determining value for duty under the provisions of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-61 |
| Legislative references | Customs Act, sections 48 to 53 |
| Other references | D1-4-1, D13-3-3, D13-3-4, D13-4-1, D13-4-3, D13-4-4, D13-4-5, D13-4-7, D13-4-8, D13-4-9, D13-5-1, D13-7-1, D13-7-3, D13-8-1, D13-9-1 |
| Superseded memoranda D | D13-3-1, June 1, 1986 |
