Importers -- Valuation -- Methods of determining value for duty

• Adjustments to the Price Paid or Payable (Customs Act, Section 48)
• Application of Sections 49 and 50 of the Customs Act
• Computed Value Method (Customs Act, Section 52)
• Customs Valuation: Price Paid or Payable (Customs Act, Section 48)
• Deductions from the Price Per Unit (Customs Act, Section 51)
• Determination of the Price Per Unit (Customs Act, Section 51)
• Determining Value For Duty of Computer Software
• Engineering, Development Work, etc., Undertaken Elsewhere than in Canada (Customs Act, Sections 48 to 53)
• Generally Accepted Accounting Principles (Customs Act, Sections 48 to 53)
• Goods Imported in Split Shipments
• Limitations on the Use of Transaction Value (Customs Act, Section 48)
• Methods of Determining Value for Duty
• Package Deals
• Place of Direct Shipment (Customs Act, Sections 48 to 53)
• Related Persons (Customs Act, Sections 45 to 53)
• Residual Basis of Appraisal Method (Customs Act, Section 53
• Sold for Export to Canada (Customs Act, Section 48)
• Transaction Value Method for Related Persons (Customs Act, Section 48)
• Transaction Value Method of Valuation (Customs Act, Section Related Persons (Customs Act, Sections 45 to 53)
• Transportation and Associated Costs (Customs Act, Sections 48 to 53)
• Valuation of Goods Imported into Canada to be Used in the Assembly Construction or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis
• Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53)
• Value for Duty of Printed or Lithographed Matter of Paper (Customs Act, Sections 48 to 53)
• Value for Duty of Promotional Material