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Memorandum D13-5-1
Application of Sections 49 and 50 of the Customs Act
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (9 Kb) [help with PDF files]
Last modified: 2001-04-20
Summary
This memorandum outlines and explains the method of determining the value for duty based on the transaction value of identical goods or similar goods as set out in sections 49 and 50 of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-10 |
| Legislative references | Customs Act, sections 49 and 50 |
| Other references | D13-3-4 |
| Superseded memoranda D | D13-5-1, June 1, 1986 |
