Application of Sections 49 and 50 of the Customs Act
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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.
|Issuing office||Origin and Valuation Policy Division
Trade Policy and Interpretation Directorate
|Legislative references||Customs Act, sections 49 and 50|
|Superseded memoranda D||D13-5-1, June 1, 1986|