Common menu bar links
Memorandum D13-7-3
Deductions From the Price Per Unit (Customs Act, Section 51)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (9 Kb) [help with PDF files]
Last modified: 2001-03-08
Summary
This memorandum outlines and explains the deductions to be made from the price per unit in determining the deductive value.
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | N/A |
| Legislative references | Customs Act, paragraph 51(2)(c), and subsection 51(4) Valuation for Duty Regulations, section 5 |
| Other references | D13-1-1, D13-2-5, D13-3-4, D13-3-8, D13-4-7, D13-7-1 |
| Superseded memoranda D | D13-7-3, January 1, 1991 |
