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Memorandum D13-10-2
Used Automobiles, Motor Vehicles and Other Vessels (Customs Act, Sections 48 to 53)
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Full Document: PDF (22 Kb) [help with PDF files]
Last modified: 2001-03-30
Summary
This memorandum outlines and explains the manner in which the value for duty of used automobiles and motor vehicles (herein referred to as "vehicles") and boats and other vessels is to be determined. All references to a "section" or "sections" are to sections of the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7365-1, 7365-2, 7445-1, 7445-2, 7445-3, 7445-4, 7445-5, 7445-6 |
| Legislative references | Customs Act, sections 48 to 53 |
| Other references | D2-2-1, D2-3-2, D9-1-11, D13-1-3, D13-3-2, D13-4-1, D13-4-2, D13-4-3, D13-4-4, D13-5-1, D13-7-1, D13-7-3, D13-9-1, D13-10-2, D19-12-1 |
| Superseded memoranda D | D13-10-2, August 10, 1990 |
