D Memoranda
D13 - Valuation
Note: Memoranda marked "Non-CBSA" may contain outdated information.
| Number | Date yyyy-mm-dd |
Subject |
|---|---|---|
| D13-1-1 | 2014-02-05 | Value for Duty of Imported Goods |
| D13-1-2 | 2014-02-25 | Direct Shipment of Goods |
| D13-1-3 | 2014-07-04 | Customs Valuation – Purchaser in Canada |
| D13-2-1 | 2013-11-21 | Responsibility of Importers and/or Authorized Agents With Respect to Valuation |
| D13-2-3 | 2014-02-25 | Exchange Rate for the Calculation of the Value for Duty Under the Customs Act |
| D13-2-4 | 2013-08-09 | Valuation of Goods Imported Into Canada That are Not in Accordance With the Contract |
| D13-2-5 | 2014-05-02 | Customs Valuation: Effects of the Goods and Services Tax |
| D13-3-1 | 2014-04-07 | Methods of Determining Value for Duty |
| D13-3-2 | 2013-08-09 | Related Persons |
| D13-3-3 | 2013-09-25 | Transportation and Associated Costs |
| D13-3-4 | 2015-04-28 | Place of Direct Shipment |
| D13-3-5 | 2015-04-28 | Treatment of Transportation Costs for Goods Delivered to a Location Outside of Canada for Subsequent Importation |
| D13-3-7 | 2013-08-22 | Engineering, Development Work, etc., Undertaken Elsewhere Than in Canada |
| D13-3-9 | 2014-04-29 | Package Deals |
| D13-3-10 | 2013-09-12 | Goods Imported in Split Shipments |
| D13-3-11 | 2013-11-26 | Valuation of Goods Imported Into Canada to be Used in the Assembly, Construction, or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis |
| D13-3-12 | 2013-08-16 | Treatment of Assists in the Determination of the Value for Duty |
| D13-3-13 | 2014-01-07 | Customs Valuation: Interest Charges for Deferred Payment for Imported Goods |
| D13-3-14 | 2013-08-22 | Quota Payments |
| D13-4-1 | 2013-08-22 | Transaction Value Method of Valuation |
| D13-4-2 | 2013-11-21 | Customs Valuation: Goods Sold for Export to Canada |
| D13-4-3 | 2014-01-07 | Customs Valuation: Price Paid or Payable |
| D13-4-4 | 2013-07-17 | Limitations on the Use of Transaction Value Method |
| D13-4-5 | Revised 2021-12-06 |
Transaction value method for related persons |
| D13-4-7 | 2013-08-29 | Adjustments to the Price Paid or Payable |
| D13-4-9 | 2014-01-14 | Royalties and Licence Fees |
| D13-4-10 | 2018-02-06 | Price Reductions |
| D13-4-11 | 2013-08-08 | Confirming Commissions and Credit Risk Insurance |
| D13-4-12 | 2014-11-24 | Commissions and Brokerage |
| D13-4-13 | 2015-03-31 | Post-importation Payments or Fees "Subsequent Proceeds" (Customs Act, Section 48) |
| D13-5-1 | 2014-02-25 | Application of Sections 49 and 50 of the Customs Act |
| D13-7-1 | 2013-08-09 | Deductive Value Method – Determination of the Price Per Unit |
| D13-7-3 | 2013-08-09 | Deductive Value Method – Deductions From the Price Per Unit |
| D13-8-1 | 2014-02-04 | Computed Value Method |
| D13-9-1 | 2013-11-19 | Residual Basis of Appraisal Method |
| D13-10-1 | 2013-11-19 | Used Goods |
| D13-10-2 | 2021-07-19 | Used automobiles, motor vehicles, boats, and other vessels |
| D13-11-1 | 2013-07-17 | Goods Sold in Canada While Entered Temporarily for Conventions and Exhibitions |
| D13-11-2 | 2013-07-17 | Value for Duty of Certain Information-based Products |
| D13-11-3 | 2014-04-08 | Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments |
| D13-11-4 | 2013-04-10 | Value for Duty of Promotional Material |
| D13-11-6 | 2013-08-08 | Determining Value for Duty of Computer Software |
| D13-11-7 | 2014-04-10 | Establishing the Value for Duty of Imported Rescue Animals |
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