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Memorandum D13-4-9
Royalties and Licence Fees (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 (281 Kb) [help with PDF files]
Last modified: 2003-11-25
Summary
This memorandum provides guidance on the treatment of payments for royalties and licence fees when 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 Division Trade Policy and Interpretation Directorate |
| Headquarters file | 79070-4-4 |
| Legislative references | Customs Act, section45, 48, 152 |
| Other references | D13-1-1, D13-3-12, D13-4-3, D13-4-7, D13-4-8 |
| Superseded memoranda D | D13-4-9, March 28, 2001 |
