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Memorandum D13-7-1

Determination of the Price Per Unit (Customs Act, Section 51)

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Last modified: 2001-03-09

Summary

This memorandum outlines and explains the determination of the price per unit under the deductive method of valuation.

References

Issuing office Origin and Valuation Policy Division
Trade Policy and Interpretation Directorate
Headquarters file N/A
Legislative references Customs Act, section 51
Other references D13-2-5, D13-7-3
Superseded memoranda D D13-7-1, January 1, 1991