Goods Imported in Split Shipments
Memorandum D13-3-10

Ottawa, September 12, 2013

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In Brief

The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.

This memorandum provides information on the identification of the value for duty of goods imported in split shipments.


Sections 44 to 55 of the Customs Act:

Guidelines and General Information

1. The term "split shipment" refers to situations where goods cannot be released by the Canada Border Services Agency (CBSA) in a single shipment for reasons connected with delivery, transportation, payment, or the like and are consequently imported in partial or successive shipments, either through the same CBSA office or through different CBSA offices.

2. Generally, goods are imported in split shipments for one of the following reasons:

3. In the event that goods imported in split shipments cannot be valued under the transaction value method, an apportionment of a calculation of value for duty made under sections 49 to 53 of the Act can be made with consideration to the information provided in paragraph 2 of this memorandum.

Additional Information

4. 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:
Customs Act
Other references:
Superseded memorandum D:
D13-3-10, March 27, 2001
Date modified: