No. 1812B

MEMORANDUM.
DEPARTMENT OF CUSTOMS, CANADA.

OTTOWA, 24th August 1914.
To Collectors of Customs and others concerned:
New Regulations under the Customs Dumping Clause.

The Regulations heretofore made as to exemptions ‘ from
Customs Special duty (or dumping duty) under paragraph 7 of
Section 6 of the Customs Tarif, 1907, as set forth in Memo.
1407 B, 1506 B and Memo. No. 1652 B, are repealed and the
following Regulations are made and established in place thereof
— in effect Ist September, 1914, viz: —
Under the Special duty provisions of the Customs Tarif, the
Special duty (or dumping duty) is not to apply in the following
cases, Viz: —
a. Wben the difference between the fair market-value and
the selling-price of the goods to the importer in Canada does
not exceed five per cent, of their fair market-value.
Provided that the whole difference shall be taken into account
for Special duty purposes when exceeding five per cent.
Provided further that Special duty or dumping duty under the
Customs Tarif shall without Exemption allowance apply to
articles of a class or kind made in Canada, when admitted free
of ordinary duty and shall also apply without exemption allowance
 to round rolled wire rods of iron or steel.

W.S,

JOHN M. DOUGALD,

Commissioner of Customs.