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

Ottawa, February 5, 2014

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In Brief

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:

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


Issuing office:
Trade Programs Directorate
Headquarters file:
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Superseded memorandum D: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
Date modified: