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Memorandum D13-4-10
Discounts (Customs Act, Section 48)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (111 Kb) [help with PDF files]
Last modified: 2003-09-29
Summary
This memorandum outlines and explains the treatment of discounts in determining a transaction value under section 48 of the Customs Act.
References
| Issuing office | Origin and Valuation Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-6, 7034-5-56 |
| Legislative references | Customs Act, subsection 45(1) and section 48 |
| Other references | D13-4-3 |
| Superseded memoranda D | D13-4-10, May 8, 2003 |
