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Memorandum D13-1-3
Customs Valuation – Purchaser in Canada Regulations (Customs Act, Section 48)
2009-07-08
This memorandum provides information on the treatment of post-importation payments and management or administration fees referred to as “subsequent proceeds” in the calculation of the value for duty made under the transaction value method.
The memorandum also includes new references to sources of the Canada Border Services Agency (CBSA) information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (106 Kb) [help with PDF files]
Last modified: 2009-07-08
Summary
This memorandum explains the Canada Border Services Agency (CBSA) interpretation and application of the phrase “sold for export to Canada to a purchaser in Canada” when appraising the value of imported goods under the provisions of section 48 of the Customs Act, the transaction value method. For interpretation of the phrase “sold for export,” reference should be made to Memorandum D13-4-2, Customs Valuation: Sold for Export to Canada (Customs Act, Section 48). This memorandum does not supersede Memorandum D13-4-2; rather, it provides additional guidance with respect to identifying the purchaser in a sale for export to Canada.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 79070-4-1 |
| Legislative references | Customs Act, sections 45 to 55 Valuation for Duty Regulations |
| Other references | D13-1-1, D13-4-2 |
| Superseded memoranda D | D13-1-3, April 9, 2001 |
