Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada


Customs Act

Version of section 44 from 2002-12-31 to 2003-06-30:

Marginal note:Ad valorem rates of duty

 Where duties, other than duties or taxes levied under the Excise Tax Act or the Excise Act, are imposed on goods at a percentage rate, such duties shall be calculated by applying the rate to a value determined in accordance with sections 45 to 55.

Date modified: