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Memorandum D13-8-1
"Computed Value" Method (Customs Act, Section 52)
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Full Document: PDF (14 Kb) [help with PDF files]
Last modified: 2001-03-22
Summary
This memorandum outlines the manner in which a value for duty is determined under the computed value method (section 52 of the Customs Act).
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-52 |
| Legislative references | Customs Act, section 52 Valuation for Duty Regulations, section 6 |
| Other references | D13-1-1, D13-3-8, D13-4-7, D13-4-8 |
| Superseded memoranda D | D13-8-1, June 1, 1986 |
