Memorandum D13-10-1

Used Goods (Customs Act, Sections 48 to 53)

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Last modified: 2001-03-28

Summary

This memorandum outlines and explains the manner in which the value for duty of used goods, other than used motor vehicles, is determined under the Customs Act. Memorandum D13-10-2, Used Automobiles, Motor Vehicles, Boats, and Other Vessels (Customs Act, Sections 48 to 53), outlines the manner in which the value for duty of used motor vehicles is to be determined.

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