D13-1-1 Memorandum - Value for Duty of Imported Goods

  1. The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
  2. The Valuation 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 the Customs Act.

http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-1-1-eng.html