Determination of the Price Per Unit (Customs Act, Section 51)
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Last modified: 2001-03-09
This memorandum outlines and explains the determination of the price per unit under the deductive method of valuation.
| 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| Superseded memoranda D | D13-7-1, January 1, 1991 |