Value for Duty of Imported Goods
Memorandum D13-1-1

Ottawa, February 5, 2014

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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.

Legislation

Valuation for Duty Regulations (Regulations)

Guidelines and General Information

1. Additional information with respect to theRegulations is provided in different D13-series memoranda:

• (a) Section 2 of the Regulations is addressed in D13-1-3, Customs Valuation – Purchaser in Canada;
• (b) Section 3 of the Regulations is addressed in D13-4-5, Transaction Value Method for Related Persons;
• (c) Section 4 of the Regulations is addressed in D13-3-12, Treatment of Assists in the Determination of the Value for Duty;
• (d) Section 5 of the Regulations is addressed in D13-7-3, Deductive Value Method - Deductions From the Price Per Unit; and
• (e) Section 6 of the Regulations is addressed in D13-8-1, Computed Value Method.

2.  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

3. For more information, call contact the CBSA Border Information Service (BIS):
Calls within Canada & the United States (toll free): 1-800-461-9999
Calls outside Canada & the United States (long distance charges apply):
1-204-983-3550 or 1-506-636-5064

TTY: 1-866-335-3237

Contact Us online (webform)
Contact Us at the CBSA website

References

Issuing office:

Trade Programs Directorate

Headquarters file:

79070-4-1

Legislative references:

Customs Act

Valuation for Duty Regulations

Other references:

D13-1-3, D13-3-1, D13-3-12, D13-4-5, D13-7-3, D13-8-1

Superseded memorandum D:

D13-1-1 dated February 24, 2012