Canada Border Services Agency
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Memorandum D13-2-3

Exchange rate for calculation of value for duty under the Customs Act

2009-05-07

This memorandum has been revised to include the new Canada Border Services Agency (CBSA) title, and, does not contain any policy or procedural changes

The memorandum also includes new references to sources of the CBSA information.

To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca

Full Document: PDF (205 KB) [help with PDF files]
Last modified: 2009-05-07

Summary

This Memorandum provides information concerning the date to be used for currency conversion in the calculation of value for duty under the Customs Act.

References

Issuing office Origin and Valuation Policy Division
Trade Programs Directorate
Admissibility Branch
Headquarters file HEG 79070-4-2
Legislative references Customs Act, sections 44 to 55
Currency Act
Other references N/A
Superseded memoranda D D13-2-3, March, 28, 2001