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D13-2-1, Responsibility of Importers and/or Authorized Agents With Respect to Valuation
The following has been updated and is available on the CBSA website:
Memorandum D13-2-1, Responsibility of Importers and/or Authorized Agents With Respect to Valuation
http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-1-eng.html