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D13 - Valuation
- D13-1-1 Valuation for Duty Regulations
- D13-1-2 Direct Shipment of Goods Regulations
- D13-1-3 Customs Valuation: Purchaser in Canada Regulations (Customs Act, Section 48)
- 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)
- D13-4-1 Transaction Value Method of Valuation (Customs Act, Section 48)
- D13-4-2 Customs Valuation: Sold for Export to Canada (Customs Act, Section 48)
- D13-4-3 Customs Valuation: Price Paid or Payable (Customs Act, Section 48)
- D13-4-4 Limitations on the Use of Transaction Value (Customs Act, Section 48)
- D13-4-5 Transaction Value Method for Related Persons (Customs Act, Section 48)
- D13-4-7 Adjustments to the Price Paid or Payable (Customs Act, Section 48)
- D13-4-8 Assists (Customs Act, Section 48)
- D13-4-9 Royalties and Licence Fees (Customs Act, Section 48)
- D13-4-10 Discounts (Customs Act, Section 48)
- D13-4-11 Confirming Commissions and Credit Risk Insurance (Customs Act, Section 48)
- D13-4-12 Commissions and Brokerage (Customs Act, Section 48)
- D13-5-1 Application of Sections 49 and 50 of the Customs Act
- D13-7-1 Determination of the Price Per Unit (Customs Act, Section 51)
- D13-7-3 Deductions from the Price Per Unit (Customs Act, Section 51)
- D13-8-1 Computed Value Method (Customs Act, Section 52)
- D13-9-1 Residual Basis of Appraisal Method (Customs Act, Section 53)
- 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
