Program Information

Information relevant to the customs valuation of imported goods can be found in the following memoranda:

D13-2-1
Responsibility of Importers and/or Authorized Agents with Respect to Valuation

D13-2-3
Exchange Rate for Calculation of Value for Duty Under the Customs Act

D13-2-4
Valuation of Goods Imported Into Canada that are not in Accordance with Contract

D13-2-5
Customs Valuation: Effects of the Goods and Services Tax

D13-3-1
Methods of Determining Value for Duty

D13-3-2
Related Persons (Customs Act, Sections 45 to 53)

D13-3-3
Transportation and Associated Costs (Customs Act, Sections 48 to 54)

D13-3-4
Place of Direct Shipment (Customs Act, Sections 48 to 54)

D13-3-6
Income Tax Transfer Pricing and Customs Valuation

D13-3-7
Engineering, Development Work, etc., Undertaken Elsewhere than in Canada (Customs Act, Sections 48 to 53)

D13-3-8
Generally Accepted Accounting Principles (Customs Act, Sections 48 to 53)

D13-3-9
Package Deals

D13-3-10
Goods Imported in Split Shipments

D13-3-11
Valuation of Goods Imported Into Canada to be Used in the Assembly Construction or Fabrication of a Facility or a Machine Sold on an Installed Contract Basis

D13-3-12
Assists (Customs Act, Sections 48 to 53)

D13-3-13
Customs Valuation: Interest Charges for Deferred Payment for Imported Goods (Customs Act, Sections 48 to 53)

D13-3-14
Quota Payments (Customs Act, Sections 48 to 53)