Customs Act — C-52.6 45
Definitions 45 (1) In this section and sections 46 to 55, computed value means, in respect of goods, the value of the goods determined in accordance with section 52; ( valeur reconstituée ) country of export means, in respect of goods, the country from which the goods are shipped directly to Canada; ( pays d’exportation ) deductive value means, in respect of goods, the value of the goods determined in accordance with subsection 51(2); ( valeur de référence ) goods of the same class or kind , in relation to goods being appraised, means imported goods that (a) are within a group or range of imported goods produced by a particular industry or industry sector that includes identical goods and similar goods in relation to the goods being appraised, and (b) for the purposes of (i) section 51, were produced in any country and exported from any country, and (ii) section 52, were produced in and exported from the same country as the country in and from which the goods being appraised were produced and exported; ( marchandises de même nature ou de même espèce ) identical goods , in relation to goods being appraised, means imported goods that (a) are the same in all respects, including physical characteristics, quality and reputation, as the goods being appraised, except for minor differences in appearance that do not affect the value of the goods, (b) were produced in the same country as the country in which the goods being appraised were produced, and (c) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; ( marchandises identiques ) price paid or payable , in respect of the sale of goods for export to Canada, means the aggregate of all payments made or to be made, directly or indirectly, in respect of the goods by the purchaser to or for the benefit of the vendor; ( prix payé ou à payer ) produce includes grow, manufacture and mine; ( produit ) purchaser in Canada has the meaning assigned by the regulations; ( acheteur au Canada ) similar goods , in relation to goods being appraised, means imported goods that (a) closely resemble the goods being appraised in respect of their component materials and characteristics, (b) are capable of performing the same functions as, and of being commercially interchangeable with, the goods being appraised, (c) were produced in the same country as the country in which the goods being appraised were produced, and (d) were produced by or on behalf of the person by or on behalf of whom the goods being appraised were produced, but does not include imported goods where engineering, development work, art work, design work, plans or sketches undertaken in Canada were supplied, directly or indirectly, by the purchaser of those imported goods free of charge or at a reduced cost for use in connection with the production and sale for export of those imported goods; ( marchandises semblables ) sufficient information , in respect of the determination of any amount, difference or adjustment, means objective and quantifiable information that establishes the accuracy of the amount, difference or adjustment; ( renseignements suffisants ) transaction value , in respect of goods, means the value of the goods determined in accordance with subsection 48(4). ( valeur transactionnelle ) Goods deemed to be identical goods or similar goods (2) For the purposes of this section and sections 46 to 55, where there are no identical goods or similar goods, as the case may be, in relation to goods being appraised but there are goods that would be identical goods or similar goods, as the case may be, if they were produced by or on behalf of the p