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Memorandum D13-1-1
Value for Duty of Imported Goods
2012-02-24
- This memorandum was formerly titled “Valuation for Duty Regulations”. No changes have been made to these Regulations.
- This memorandum now includes a hyperlink to these Regulations in a new Guidelines and General Information section.
- The memorandum also includes new references to sources of the Canada Border Services Agency’s (CBSA) information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (59 Kb) [help with PDF files]
Last modified: 2012-02-23
Summary
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.
References
| Issuing office | Tariff, Origin and Valuation Division |
| Headquarters file | HEG 79070-4-1 |
| Legislative references | Customs Act, sections 44 to 56 |
| Other references | D13-1-3, D13-3-1, D13-4-5, D13-4-8, D13-7-3 and D13-8-1 |
| Superseded memoranda D | D13-1-1, March 3, 2000 |
