Issue-specific Interpretations

Some of the D13 series of memoranda address specific valuation issues that may have to be considered regardless of the applicable valuation method, while some other D13 series memoranda provide information on the importation of certain goods, or certain types of goods:

D13-10-1
Used Goods (Customs Act, Sections 48 to 53)

D13-10-2
Used Automobiles, Motor Vehicles and Other Vessels (Customs Act, Sections 48 to 53)

D13-11-1
Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions

D13-11-2
Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53)

D13-11-3
Value for Duty of Printed or Lithographed Matter of Paper (Customs Act, Sections 48 to 53)

D13-11-4
Value for Duty of Promotional Material

D13-11-6
Determining Value for Duty of Computer Software