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Memorandum D13-1-1
Valuation for Duty Regulations
2000-03-03
This memorandum has been updated to reflect changes made in recent years to the Valuation for Duty Regulations.
Please consult Memorandum D13-1-3, Customs Valuation – Purchaser in Canada Regulations (Customs Act, Section 48), which provides policy guidelines with respect to the amended Valuation for Duty Regulations that define “purchaser in Canada.”
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (12 Kb) [help with PDF files]
Last modified: 2000-03-03
Summary
This memorandum contains the Regulations respecting the determination of the value for duty of imported goods under the valuation sections of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division |
| Headquarters file | N/A |
| Legislative references | Customs Act, sections 44 to 56 |
| Other references | N/A |
| Superseded memoranda D | D13-1-1, June 1, 1986 |
