Memorandum D13-1-1

Ottawa, February 24, 2012

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In Brief

Value for Duty of Imported Goods

1. This memorandum was formerly titled “Valuation for Duty Regulations”. No changes have been made to these Regulations.

2. This memorandum now includes a hyperlink to these Regulations in a new Guidelines and General Information section.

3. The memorandum also includes new references to sources of the Canada Border Services Agency’s (CBSA) information.

Guidelines and General Information

1. This memorandum provides a hyperlink to the Department of Justice Web site for the Regulations respecting the determination of the value for duty of imported goods under the valuation sections of the Customs Act.

2. The Valuation for Duty Regulations are no longer fully excerpted in this memorandum. They can be accessed at http://laws-lois.justice.gc.ca/eng/regulations/SOR-86-792/page-1.html

3. Additional information with respect to the Valuation for Duty Regulations is provided in different D13-series memoranda:

• (a) Section 2 of the Regulations is addressed in D13-1-3, Customs Valuation – Purchaser in Canada Regulations (Customs Act, Section 48);
• (b) Section 3 of the Regulations is addressed in D13-4-5, Transaction Value Method for Related Persons (Customs Act, Section 48);
• (c) Section 4 of the Regulations is addressed in D13-4-8, Assists (Customs Act, Section 48);
• (d) Section 5 of the Regulations is addressed in D13-7-3, Deductions From the Price Per Unit (Customs Act, Section 51); and
• (e) Section 6 of the Regulations is addressed in D13-8-1, “Computed Value” Method (Customs Act, Section 52).

4. Memorandum D13-3-1, Methods of Determining Value for Duty outlines and explains the methods of determining value for duty under the provisions of the Customs Act.

Additional information

5. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.

References