Valuation

A "value for duty" must be declared for all goods imported to Canada. The value for duty you declare for your imported goods is the base amount on which you calculate the duty you may owe on your goods. Even if you don't owe any duty, you still need to identify a value for duty to calculate the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) you may owe.

Value for duty must be established using one of the six methods of customs valuation identified in sections 48 to 53 of Canada's Customs Act. The requirements of each of these methods are based on the rules reflected in the World Trade Organization Valuation Agreement. These rules ensure imported goods are valued in accordance with commercial reality, and they prohibit the use of arbitrary or fictitious customs values. Most of Canada's trading partners also value imported goods with consideration to these rules.

Valuation Program Policy
The D13 series of policy memoranda provide detailed information on valuation regulations, the six methods of customs valuation, and procedures for calculating value for duty under the individual methods. Further information on the content of individual memoranda can be obtained from your regional CBSA Client Services office.

Valuation Program Customs Notices
Customs Notices on topics relevant to customs valuation may be generated periodically to clarify importer obligations or to introduce amendments to program requirements or procedures. They are not intended to be referenced indeterminately. For further information on topics identified in individual Customs Notices, contact your regional CBSA Client Services office.

Importer’s Valuation Guide
The Importer’s Valuation Guide provides basic information on the valuation provisions of the Customs Act. It is designed to help commercial importers and their representatives understand customs valuation requirements and correctly calculate the value for duty of their imported goods. The Guide is a reference tool for the use of Canada’s importing community, and does not replace valuation legislation and regulations identified in the Customs Act and the detailed information in the D13 (Valuation) series of customs memoranda.