Determination of the Value of an Assist 2. Section 4 of the Valuation for Duty Regulations describes in detail the manner in which the value of each of the various types of assists is to be determined. Apportionment of the Value of an Assist 4. Further guidelines regarding the apportionment of each type of assist are given in paragraphs 5 to 10. Once a value has been determined for this type of assist, it will be necessary to apportion that value to the imported goods.
Various possibilities exist.
For example, the value might be apportioned to the first shipment if the importer wishes to pay duty on the entire value at one time. As another example, the importer may apportion the value over the number of units produced up to the time of the first shipment. As a third example, the value may be apportioned over the entire anticipated production if a firm contract exists for the total production. To illustrate the above, a Canadian importer purchases a mould for the production of a plastic toy and arranges for a foreign company to produce 10,000 such toys. The purchaser furnishes the mould free of charge.