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Memorandum D13-3-14
Quota Payments (Customs Act, Sections 48 to 53)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (235 Kb) [help with PDF files]
Last modified: 2003-11-25
Summary
This memorandum provides guidance on the treatment of payments made for export quota when determining the value for duty of imported goods under sections 48 to 53 of the Customs Act.
References
| Issuing office | Origin and Valuation Division Trade Policy and Interpretation Directorate |
| Headquarters file | 79070-4-3 |
| Legislative references | Customs Act, sections 45 and 48 to 53 |
| Other references | D13-4-3, D13-4-12, D13-5-1, D13-7-3, D13-8-1, D13-9-1 |
| Superseded memoranda D | D13-3-14, March 28, 2001 |
