Ottawa, February 24, 2012
1. This memorandum was formerly titled “Valuation for Duty Regulations”. No changes have been made to these Regulations.
2. This memorandum now includes a hyperlink to these Regulations in a new Guidelines and General Information section.
3. The memorandum also includes new references to sources of the Canada Border Services Agency’s (CBSA) information.
1. 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.
2. The Valuation for Duty Regulations are no longer fully excerpted in this memorandum. They can be accessed at http://laws-lois.justice.gc.ca/eng/regulations/SOR-86-792/page-1.html
3. Additional information with respect to the Valuation for Duty Regulations is provided in different D13-series memoranda:
4. 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.
5. 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||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|Superseded memoranda D||D13-1-1, March 3, 2000|