Common menu bar links
Memorandum D13-9-1
Residual Basis of Appraisal Method (Customs Act, Section 53)
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (11 Kb) [help with PDF files]
Last modified: 2001-03-08
Summary
This memorandum outlines and explains the application of the residual basis of appraisal method for determining the value for duty of imported goods (section 53 of the Customs Act).
References
| Issuing office | Origin and Valuation Policy Division Trade Policy and Interpretation Directorate |
| Headquarters file | 7034-5-34, 7034-5-41, 7034-5-46, 7034-5-48 |
| Legislative references | Customs Act, section 53 |
| Other references | N/A |
| Superseded memoranda D | D13-9-1, June 1, 1986 |
