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ARTICLE · 30 JUNE 2021

CBSA Consultation: Value For Duty Of Imported Goods

Gowling WLG
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In Gowling WLG's Budget 2021 Update, we noted that Budget 2021 proposed amendments to the Customs Act relating to the basis on which an importer determines the value for duty of imported goods.

CanadaConsumer Protection
Wendy Wagner
Wendy Wagner
Hunter Fox
Hunter Fox
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In  Gowling WLG's Budget 2021 Update, we noted that Budget 2021 proposed amendments to the Customs Act  relating to the basis on which an importer determines the value for duty of imported goods.

The Canada Border Services Agency ("CBSA") recently announced consultations on the issue that shed more light on how the CBSA intends to amend the Customs Act. The measures under consideration are twofold: 

  1. Define the scope of "sold for export to Canada" to specify the relevant transaction for export which forms the basis of the transaction value of the goods.
  2. Clarify the definition of "purchaser in Canada", as well as the associated definitions of "resident" and "permanent establishment", and ensure that the relevant sale for export forms the basis of the transaction value of the goods.

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