Value for Duty of Imported GoodsMemorandum D13-1-1

Ottawa, February 5, 2014 This document is also available inPDF (106 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. TheValuation 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 theCustoms Act.

Valuation for Duty Regulations(Regulations)

1. Additional information with respect to theRegulations is provided in different D13-series memoranda: (a)Section 2 of the Regulations is addressed inD13-1-3,Customs Valuation – Purchaser in Canada;(b)Section 3 of the Regulations is addressed inD13-4-5,Transaction Value Method for Related Persons;(c)Section 4 of the Regulations is addressed inD13-3-12,Treatment of Assists in the Determination of the Value for Duty;(d)Section 5 of the Regulations is addressed inD13-7-3,Deductive Value Method - Deductions From the Price Per Unit; and(e)Section 6 of the Regulations is addressed inD13-8-1,Computed Value Method. 2.  MemorandumD13-3-1,Methods of Determining Value for Dutyoutlines and explains the methods of determining value for duty under the provisions of theCustoms Act.

3. For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls 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 Usat theCBSAwebsite

Customs Act Valuation for Duty Regulations