Ottawa, February 5, 2014
This document is also available in PDF (48 Kb) [help with PDF files]
1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
2. The Valuation for Duty Regulations (Regulations) are no longer fully excerpted in this memorandum.
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.
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.
3. 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.
- Issuing office:
- Trade Programs Directorate
- Headquarters file:
- Legislative references:
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- Superseded memorandum D: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
- Date modified: