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Memorandum D13-11-3
Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments (Customs Act, Sections 48-53)
2008-04-18
- This memorandum has been updated to provide more information on the value for duty of financial and other instruments, such as gift certificates, airline tickets, bank notes, stock or share certificates and collectors’ items.
- This memorandum also includes new references to sources of Canada Border Services Agency information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (80 Kb) [help with PDF files]
Last modified: 2008-04-18
Summary
This memorandum outlines and explains the methods by which the value for duty of printed or lithographed matter, financial and other instruments is determined.
References
| Issuing office | Origin and Valuation Division Trade Programs Directorate |
| Headquarters file | 79070-4-9 |
| Legislative references | Customs Act, sections 48 to 53 |
| Other references | D13-1-1, D13-4-1 |
| Superseded memoranda D | D13-11-3, March 9, 2001 |
