Trade Info You Can Trust
D13-2-5, Customs Valuation: Effects of the Goods and Services Tax
The following has been updated and is available on the CBSA website:
D13-2-5 Memorandum - Customs Valuation: Effects of the Goods and Services Tax
http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-5-eng.html
This memorandum provides information relating to the value for duty of goods imported into Canada and the application of the goods and services tax (GST).
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.