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Memorandum D13-4-1
Transaction Value Method of Valuation (Customs Act, Section 48)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (10 Kb) [help with PDF files]
Last modified: 2001-04-17
Summary
This memorandum outlines the method of valuation contained in section 48 of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | N/A |
| Legislative references | Customs Act, sections 45 and 48 |
| Other references | D13-1-3, D13-4-2, D13-4-3, D13-4-4, D13-4-7 |
| Superseded memoranda D | D13-4-1, June 1, 1986 |
