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Memorandum D13-3-12
Assists (Customs Act, Sections 48 to 53)
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Full Document: PDF (7 Kb) [help with PDF files]
Last modified: 2001-03-28
Summary
This memorandum outlines and explains the application of various sections of the Customs Act in determining the value for duty of import transactions involving the goods and services referred to in subparagraph 48(5)(a) (iii) of the Act.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-1 |
| Legislative references | Customs Act, subparagraph 48(5)(a) (iii), paragraph 51(3)(b), and subparagraph 52(2)(a) (iv) Valuation for Duty Regulations, section 4 |
| Other references | D13-1-1, D13-3-7, D13-4-8, D13-7-1, D13-8-1 |
| Superseded memoranda D | D13-3-12, June 1, 1986 |
