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D13-3-1, Methods of Determining Value for Duty
The following has been updated and is available on the CBSA website:
Memorandum D13-3-1, Methods of Determining Value for Duty
http://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-3-1-eng.html
This memorandum briefly outlines and explains the methods of determining value for duty under the provisions of the Customs Act.
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.