The value of goods subject to duty is taken to be the „fair market value" in the usual ordinary commercial acceptation of the term, in the principal markets of the country whence the same were exported, free on board (FOB) at the port of export in such... Journals - Seite 16von Canada. Legislature. Legislative Assembly - 1858Vollansicht - Über dieses Buch
| 1855 - 562 Seiten
...so repealed, the new Act, s. 3, has substituted the following : In all cases of ad valorem duties, " such value shall be understood to be " the fair market...the same were exported directly to this " Province : and it shall be the duty of each and every ap" praiser, and of every collector when acting as such,... | |
| Victoria - 1875 - 926 Seiten
...mentioned in the said entry and invoice at the time of shipment was the fair market value of such goods `Y Kv r D rb b8~R /[: 4R 1P +\ ` % ~> q-| Witness my hand this day of One thousand eight hundred and AB The above declaration signed the day... | |
| Ontario - 1876 - 664 Seiten
...to the value of latin* value such goods, such value shall be understood to be the fair market 'Hw^' value thereof in the principal markets of the country whence the same were exported directly to Canada ; And every Ap- Duty of offi praiser and every Collector when acting as such, shall, by all... | |
| Thomas Kennedy Ramsay - 1884 - 172 Seiten
...which provides, that the value on which duty is to be charged on goods imported into this Province shall be understood to be the fair market value thereof...the same were exported directly to this Province. And it shall be the duty of each and every appraiser and of every collector when acting as such, by... | |
| Ontario. Court of Common Pleas - 1855 - 600 Seiten
...16 Vic. ch. 85, sec. 3, clause 2nd, repealed the 12 Vic ch. 81, sec. 6, and made the ad valorem test to be the fair market value thereof in the principal...the same were exported directly to this province, &c., in terms equivalent to the repealed clause, but using the words " to estimate and appraise the... | |
| 1902 - 446 Seiten
...In the case of ad volerem duties " the value shall be taken to be the fair market value of the goods in the principal markets of the country whence the same were exported in the usual and ordinary commercial acceptation of the term and free on board at the port of export... | |
| Great Britain. Parliament. House of Commons - 1902 - 894 Seiten
...imposed according to value — (а) The value shall be taken to be the fair market value of the goods in the principal markets of the country whence the same were exported, in the usual and ordinary commercial acceptation of the term, free on board at the port of export in... | |
| 1913 - 1062 Seiten
...if the duty were ad valorem. The value of goods subject to duty is taken to be the fair market value in the principal markets of the country whence the same were exported, plus 10 per cent, to cover the cost of packing insurance, freight, and all other charges. The value... | |
| 1907 - 920 Seiten
...if the duty were ad valorem. The value of goods subject to duty is taken to be the fair market value in the principal markets of the country whence the same were exported, with an addition of 10 per cent, to such value. This addition of 10 per cent, is supposed to cover... | |
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