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Memorandum D13-4-7
Adjustments to the Price Paid or Payable (Customs Act, Section 48)
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Full Document: PDF (11 Kb) [help with PDF files]
Last modified: 2001-03-28
Summary
This memorandum briefly outlines and explains the adjustments which are to be made to the price paid or payable of imported goods, under subsection 48(5) of the Customs Act, in order to determine a transaction value.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-1 |
| Legislative references | Customs Act, subsection 48(5) |
| Other references | D13-3-3, D13-3-4, D13-4-8, D13-4-9 |
| Superseded memoranda D | D13-4-7, January 1, 1991 |
