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Memorandum D13-4-4
Limitations on the Use of Transaction Value (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 (45 Kb) [help with PDF files]
Last modified: 1986-06-01
Summary
This memorandum outlines and explains the circumstances under which transaction value of imported goods will not be accepted as the value for duty of those goods.
References
| Issuing office | Assessment Programs |
| Headquarters file | 7034-5-25 |
| Legislative references | Customs Act, paragraphs 48(1)(a) to (d) |
| Other references | D13-4-5, D13-4-7 |
| Superseded memoranda D | D13-4-4, January 1, 1985 |
