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Memorandum D13-2-1
Responsibility of Importers and/or Authorized Agents with Respect to Valuation
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Full Document: PDF (6 Kb) [help with PDF files]
Last modified: 2001-03-19
Summary
This memorandum outlines and explains the role of importers and/or their authorized agents with respect to the calculation and declaration of value for duty of imported goods.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | N/A |
| Legislative references | Customs Act, subsection 40(1), sections 45 to 53, paragraph 164(1)(i) Imported Goods Records Regulations |
| Other references | D1-4-1, D17-1-1, D17-1-21 |
| Superseded memoranda D | D13-2-1, June 1, 1986 |
