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Memorandum D13-4-5
Transaction Value Method for Related Persons (Customs Act, Section 48)
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Full Document: PDF (22 Kb) [help with PDF files]
Last modified: 2001-04-09
Summary
This memorandum explains the treatment of sales between related persons by the Canada Customs and Revenue Agency (CCRA) in determining the value for duty of imported goods under the transaction value method (section 48 of the Customs Act).
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-25 |
| Legislative references | Customs Act, section 48 Valuation for Duty Regulations, section 3 |
| Other references | D13-1-1, D13-2-2 |
| Superseded memoranda D | D13-4-5, March 30, 1989 |
