D-Memoranda

(CBSA)

The following are now available on the CBSA Web site:

D13-1-3: Customs Valuation: Purchaser in Canada Regulations (Customs Act, Section 48)

Memorandum D13-1-3 has been revised to reflect amendments to the Customs Act concerning the valuation of imported goods.

D13-4-13: Post-Importation Payments or Fees “Subsequent Proceeds”

This memorandum provides information on the treatment of post-importation payments and management or administration fees referred to as “subsequent proceeds” in the calculation of the value for duty made under the transaction value method. The memorandum also includes new references to sources of the Canada Border Services Agency (CBSA) information.