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Memorandum D13-4-2
Customs Valuation: Sold for Export to Canada (Customs Act, Section 48)
2001-05-14
The references page to this Memorandum, which was issued April 17, 2001, has been amended to reflect the correct information under SUPERSEDED MEMORANDA “D.”
The correct reference is the following: D13-4-2, August 21, 1989.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (30 Kb) [help with PDF files]
Last modified: 2001-05-14
Summary
This memorandum explains how the Canada Customs and Revenue Agency interprets the meaning and application of the phrase "sold for export to Canada" and provides examples to illustrate the appropriate basis for appraising the value of imported goods under section 48 of the Customs Act (also called the transaction value method) in a variety of situations.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-1 |
| Legislative references | Customs Act, sections 45 and 48 |
| Other references | D13-2-5, D13-3-1, D13-3-11, D13-3-14, D13-4-5, D13-4-7, D13-4-10, D13-4-11 International Valuation Agreement adopted by the World Trade Organization (WTO) The Concept of “Sale” in the Agreement, advisory opinion issued by the Technical Committee on Customs Valuation of the World Customs Organization (WCO) |
| Superseded memoranda D | D13-4-2, August 21, 1989 |
