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Memorandum D13-4-12
Commissions and Brokerage (Customs Act, Section 48)
2008-06-13: This memorandum provides information on the treatment of commissions and brokerage in a calculation of value for duty made under the transaction value method. It reflects revised policy interpretation with respect to an agent’s fiduciary responsibility to his or her principal.
The memorandum also includes new references to sources of the Canada Border Services Agency’s (CBSA) information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (93 Kb) [help with PDF files]
Last modified: 2008-06-13
Summary
This memorandum explains the treatment of commissions and brokerage in a calculation of value for duty made under the transaction value method.
References
| Issuing office | Origin and Valuation Division Trade Programs Directorate Admissibility Branch |
| Headquarters file | 79070-4-4 |
| Legislative references | Customs Act, section 48 |
| Other references | D13-4-7 |
| Superseded memoranda D | D13-4-12, March 28, 2001 |
