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D13-11-3, Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments
The following has been updated and is available on the CBSA website:
Memorandum D13-11-3, Value for Duty of Printed or Lithographed Matter, Financial and Other Instruments
http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-11-3-eng.html
This memorandum outlines and explains the methods by which the value for duty of printed or lithographed matter, financial and other instruments is determined.
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.