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Customs D Memoranda
D13 - Valuation
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| Number | Title | Updated |
|---|---|---|
| D13-1-1 | Valuation for Duty Regulations | 2000-03-03 |
| D13-1-2 | Direct Shipment of Goods Regulations | 2001-03-09 |
| D13-1-3 | Customs Valuation: Purchaser in Canada Regulations (Customs Act, Section 48) | 2001-04-09 |
| D13-2-1 | Responsibility of Importers and/or Authorized Agents with Respect to Valuation | 2001-03-19 |
| D13-2-3 | Exchange Rate for Calculation of Value for Duty Under the Customs Act | 2001-03-28 |
| D13-2-4 | Valuation of Goods Imported Into Canada that are not in Accordance with Contract | 2001-03-20 |
| D13-2-5 | Customs Valuation: Effects of the Goods and Services Tax | 2006-11-22 |
| D13-3-1 | Methods of Determining Value for Duty | 2001-04-19 |
| D13-3-2 | Related Persons (Customs Act, Sections 45 to 53) | 2001-03-09 |
| D13-3-3 | Transportation and Associated Costs (Customs Act, Sections 48 to 54) | 1999-12-10 |
| D13-3-4 | Place of Direct Shipment (Customs Act, Sections 48 to 54) | 2005-07-11 |
| D13-3-6 | Income Tax Transfer Pricing and Customs Valuation | 2006-10-18 |
| D13-3-7 | Engineering, Development Work, etc., Undertaken Elsewhere than in Canada (Customs Act, Sections 48 to 53) | 2001-03-27 |
| D13-3-8 | Generally Accepted Accounting Principles (Customs Act, Sections 48 to 53) | 2001-03-28 |
| D13-3-9 | Package Deals | 2001-03-29 |
| D13-3-10 | Goods Imported in Split Shipments | 2001-03-27 |
| 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 | 2001-04-17 |
| D13-3-12 | Assists (Customs Act, Sections 48 to 53) | 2001-03-28 |
| D13-3-13 | Customs Valuation: Interest Charges for Deferred Payment for Imported Goods (Customs Act, Sections 48 to 53) | 2001-03-30 |
| D13-3-14 | Quota Payments (Customs Act, Sections 48 to 53) | 2003-11-25 |
| D13-4-1 | Transaction Value Method of Valuation (Customs Act, Section 48) | 2001-04-17 |
| D13-4-2 | Customs Valuation: Sold for Export to Canada (Customs Act, Section 48) | 2001-05-14 |
| D13-4-3 | Customs Valuation: Price Paid or Payable (Customs Act, Section 48) | 2001-04-17 |
| D13-4-4 | Limitations on the Use of Transaction Value (Customs Act, Section 48) | 1986-06-01 |
| D13-4-5 | Transaction Value Method for Related Persons (Customs Act, Section 48) | 2001-04-09 |
| D13-4-7 | Adjustments to the Price Paid or Payable (Customs Act, Section 48) | 2001-03-28 |
| D13-4-8 | Assists (Customs Act, Section 48) | 2001-03-07 |
| D13-4-9 | Royalties and Licence Fees (Customs Act, Section 48) | 2003-11-25 |
| D13-4-10 | Discounts (Customs Act, Section 48) | 2003-09-29 |
| D13-4-11 | Confirming Commissions and Credit Risk Insurance (Customs Act, Section 48) | 2001-03-05 |
| D13-4-12 | Commissions and Brokerage (Customs Act, Section 48) | 2008-06-13 |
| D13-5-1 | Application of Sections 49 and 50 of the Customs Act | 2001-04-20 |
| D13-7-1 | Determination of the Price Per Unit (Customs Act, Section 51) | 2001-03-09 |
| D13-7-3 | Deductions from the Price Per Unit (Customs Act, Section 51) | 2001-03-08 |
| D13-8-1 | Computed Value Method (Customs Act, Section 52) | 2001-03-22 |
| D13-9-1 | Residual Basis of Appraisal Method (Customs Act, Section 53) | 2001-03-08 |
| D13-10-1 | Used Goods (Customs Act, Sections 48 to 53) | 2001-03-28 |
| D13-10-2 | Used Automobiles, Motor Vehicles and Other Vessels (Customs Act, Sections 48 to 53) | 2001-03-30 |
| D13-11-1 | Goods Sold in Canada while Entered Temporarily for Convention and Exhibitions | 2001-08-20 |
| D13-11-2 | Value for Duty of Certain Information-Based Products (Customs Act, Sections 48 to 53) | 2001-04-12 |
| D13-11-3 | Value for Duty of Printed or Lithographed Matter of Paper (Customs Act, Sections 48 to 53) | 2008-04-18 |
| D13-11-4 | Value for Duty of Promotional Material | 2001-03-28 |
| D13-11-6 | Determining Value for Duty of Computer Software | 2001-04-17 |
