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D13-10-2, Used automobiles, motor vehicles, boats, and other vessels / Automobiles, véhicules à moteur, bateaux et autres embarcations d’occasion

Le texte français suit le texte anglais.

This memorandum outlines and explains the manner in which the value for duty of used automobiles and motor vehicles and boats and other vessels is to be determined.

In brief

  • This memorandum has been amended to update the policy concerning the sources that may be relied on in determining value for duty for used vehicles and boats under the residual method.

https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-eng.html


D13-10-2, Automobiles, véhicules à moteur, bateaux et autres embarcations d’occasion

Le présent mémorandum indique comment déterminer la valeur en douane des automobiles, véhicules à moteur, bateaux et autres embarcations d’occasion.

En résumé

  • Le présent mémorandum a été révisé afin de mettre à jour la politique concernant les sources sur lesquelles la détermination de la valeur en douane des véhicules et des bateaux d’occasion peut s’appuyer sous la dernière méthode d’appréciation.

https://www.cbsa-asfc.gc.ca/publications/dm-md/d13/d13-10-2-fra.html

Topic(s)

Acts & Regulations

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.