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Determining Value for Duty of Computer Software

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (12 Kb) [help with PDF files]
Last modified: 2001-04-17

This memorandum provides guidelines and examples for determining the value for duty on computer software.

Issuing office	Origin and Valuation Policy Division Trade Policy and Interpretation Directorate
Headquarters file	7034-5-38
Legislative references	Customs Act, sections 48 to 53
Other references	D8-3-15, D13-11-2
Superseded memoranda D	D13-11-6, July 2, 1997