Metadata
Author: Giga-fren
Data
English[en]
Value for duty of Canadian goods returned (2) For the purposes of section 44 of the Customs Act, the value for duty of goods that have been taken out of Canada and are subsequently returned to Canada is the value of the goods at the time of the subsequent return if (a) the goods were repaired outside Canada; (b) equipment was added to the goods outside Canada; or (c) work was done outside Canada on the goods.
French[fr]
Valeur en douanes des marchandises canadiennes retournées (2) Pour l’application de l’article 44 de la Loi sur les douanes, la valeur en douane de marchandises qui sortent du Canada et y reviennent par la suite est leur valeur au moment de leur retour dans les cas suivants :