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Memorandum D13-4-3
Customs Valuation: Price Paid or Payable (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 (11 Kb) [help with PDF files]
Last modified: 2001-04-17
Summary
This memorandum outlines and explains the types of payments which are to be included as part of the price paid or payable for the purpose of determining a transaction value under the Customs Act.
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, D13-3-14, D13-4-9, D13-4-10, D13-4-11, D13-4-12 |
| Superseded memoranda D | D13-4-3, January 1, 1991 |
