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Memorandum D13-11-2
Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (7 Kb) [help with PDF files]
Last modified: 2001-04-12
Summary
This memorandum outlines and explains the manner in which the value for duty of certain information-based products is to be determined under the Customs Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-45 |
| Legislative references | Customs Act, sections 48 to 53 |
| Other references | D13-3-15 |
| Superseded memoranda D | D13-11-2, June 1st, 1986 |
