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Memorandum D13-11-1
Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (7 Kb) [help with PDF files]
Last modified: 2001-08-20
Summary
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.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-63 |
| 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| Superseded memoranda D | D13-11-1, June 1, 1986 |
