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Customs Act

Version of section 44 from 2003-07-01 to 2022-08-31:

Marginal note:Ad valorem rates of duty

 If duties, other than duties or taxes levied under the Excise Act, 2001 or the Excise Tax 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.

  • R.S., 1985, c. 1 (2nd Supp.), s. 44
  • 2002, c. 22, s. 335

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