Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Ad valorem rates of duty

44 If duties, other than duties or taxes levied under the Excise Tax Act, the Excise Act, 2001 or the Select Luxury Items 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.