D Memoranda
D13 - Valuation

Number Date
D13-1-1 2014-02-05 Value for Duty of Imported Goods
D13-1-2 2014-02-25 Direct Shipment of Goods
D13-1-3 2014-07-04 Customs Valuation – Purchaser in Canada
D13-2-1 2013-11-21 Responsibility of Importers and/or Authorized Agents With Respect to Valuation
D13-2-3 2014-02-25 Exchange Rate for the Calculation of the Value for Duty Under the Customs Act
D13-2-4 2013-08-09 Valuation of Goods Imported Into Canada That are Not in Accordance With the Contract
D13-2-5 2014-05-02 Customs Valuation: Effects of the Goods and Services Tax
D13-3-1 2014-04-07 Methods of Determining Value for Duty
D13-3-2 2013-08-09 Related Persons
D13-3-3 2013-09-25 Transportation and Associated Costs
D13-3-4 2015-04-28 Place of Direct Shipment
D13-3-5 2015-04-28 Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation
D13-3-7 2013-08-22 Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada
D13-3-9 2014-04-29 Package Deals
D13-3-10 2013-09-12 Goods Imported in Split Shipments
D13-3-11 2013-11-26 Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis
D13-3-12 2013-08-16 Treatment of Assists in the Determination of the Value for Duty
D13-3-13 2014-01-07 Customs Valuation: Interest Charges for Deferred Payment for Imported Goods
D13-3-14 2013-08-22 Quota Payments
D13-4-1 2013-08-22 Transaction Value Method of Valuation
D13-4-2 2013-11-21 Customs Valuation: Goods Sold for Export to Canada
D13-4-3 2014-01-07 Customs Valuation: Price Paid or Payable
D13-4-4 2013-07-17 Limitations on the Use of Transaction Value Method
D13-4-5 Revised
Transaction value method for related persons
D13-4-7 2013-08-29 Adjustments to the Price Paid or Payable
D13-4-9 2014-01-14 Royalties and Licence Fees
D13-4-10 2018-02-06 Price Reductions
D13-4-11 2013-08-08 Confirming Commissions and Credit Risk Insurance
D13-4-12 2014-11-24 Commissions and Brokerage
D13-4-13 2015-03-31 Post-importation Payments or Fees "Subsequent Proceeds" (Customs Act, Section 48)
D13-5-1 2014-02-25 Application of Sections 49 and 50 of the Customs Act
D13-7-1 2013-08-09 Deductive Value Method – Determination of the Price Per Unit
D13-7-3 2013-08-09 Deductive Value Method – Deductions From the Price Per Unit
D13-8-1 2014-02-04 Computed Value Method
D13-9-1 2013-11-19 Residual Basis of Appraisal Method
D13-10-1 2013-11-19 Used Goods
D13-10-2 2021-07-19 Used automobiles, motor vehicles, boats, and other vessels
D13-11-1 2013-07-17 Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions
D13-11-2 2013-07-17 Value for Duty of Certain Information-based Products
D13-11-3 2014-04-08 Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments
D13-11-4 2013-04-10 Value for Duty of Promotional Material
D13-11-6 2013-08-08 Determining Value for Duty of Computer Software
D13-11-7 2014-04-10 Establishing the Value for Duty of Imported Rescue Animals
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