Updated - Memorandum D13-2-4: Valuation of Goods Imported Into Canada that are not in Accordance with the Contract

July 17, 2025

Memorandum D13-2-4: Valuation of Goods Imported Into Canada that are not in Accordance with the Contract

Updated : July 17, 2025

Updates made to this D-memo

This memorandum has been amended to:

revise the information regarding the valuation of replacement goods
clarify and provide examples for the information on overage and shortage goods

Link: https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-2-4-eng.html

Topic(s)

CBSA Policies & Decisions

Information source

Canada Border Services Agency (CBSA)

Disclaimer

The foregoing information is provided for informational purposes only and is not intended as, nor should it be considered, professional advice or a substitute for conducting your own thorough research and review. Before making any decisions or taking any action based on the information provided, you should conduct your own independent investigation and/or seek professional advice from a qualified expert in the relevant field. The CSCB disclaims all liability for actions taken or not taken based on the information provided.

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