Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions
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The purpose of this memorandum is to provide guidelines and instructions with respect to the determination of value for duty for goods sold in Canada after being temporarily imported for conventions and exhibitions.
|Issuing office||Origin and Valuation Policy Division
Trade Policy and Interpretation Directorate
|Legislative references||Customs Act, sections 48 to 53|
|Other references||D8-1-1, D8-1-2, D8-1-4, D8-1-7|
|Superseded memoranda D||D13-11-1, June 1, 1986|