Importers -- Valuation -- General information and regulations

• CN130 Appraisal Quality Invoices for Low Value Shipment (LVS) Releases
• D13-2-5 Customs Valuation: Effects of the Goods and Services Tax
• D13-3-13 Customs Valuation: Interest Charges for Deferred Payment for Imported Goods (Customs Act, Sections 48 to 53)
• D11-6-6 Self-Adjustments to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods
• D6-2-4 Defective Parts or Articles Removed from Equipment and Returned to the Supplier for Credit
• D13-1-2 Direct Shipment of Goods Regulations
• D13-2-3 Exchange Rate for Calculation of Value for Duty Under the Customs Act
• D11-6-7 Importers' Dispute Resolution Process for Origin, Tariff Classification, and Value for Duty of Imported Goods
• K32D Statement of Canadian Value Added
• D13-1-3 Purchaser in Canada Regulations (Customs Act, Section 48)
• D13-3-14 Quota Payments (Customs Act, Sections 48 to 53)
• D13-2-1 Responsibility of Importers and/or Authorized Agents with Respect to Valuation
• D13-1-1 Valuation for Duty Regulations
• D13-2-4 Valuation of Goods Imported into Canada that are not in Accordance with Contract
• SOR/98-45 Verification of Origin Tariff Classification and Value for Duty of Imported Goods Regulations (Non-Free Trade Partners) (Department of Justice Canada)