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Memorandum D13-4-8
Assists (Customs Act, Section 48)
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Full Document: PDF (10 Kb) [help with PDF files]
Last modified: 2001-03-07
Summary
This memorandum outlines and explains the manner in which the goods and services referred to in subparagraph 48(5)(a) (iii) of the Customs Act are to be treated in determining the transaction value of imported goods.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-18 |
| Legislative references | Customs Act, subparagraph 48(5)(a) (iii) Valuation for Customs Regulations, section 4 |
| Other references | D13-1-1, D13-3-8 |
| Superseded memoranda D | D13-4-8, June 1, 1986 |
