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ARTICLE · 24 JUNE 2021

CBSA Proposes Far-Reaching Changes To Canadian Customs Valuation Law

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Profound changes to the Valuation for Duty Regulations are on the horizon. We previously alerted readers that the federal government of Canada had included a number of provisions in its 2021 budget...

CanadaInternational Law
Bennett Jones LLP
Bennett Jones LLP
Sabrina Bandali
Sabrina Bandali
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Profound changes to the Valuation for Duty Regulations  are on the horizon. We previously alerted readers that the federal government of Canada had included a number of provisions in its 2021 budget that would impact international trade and customs regulation in Canada. Among these were changes to customs valuation law intended "to improve duty and tax collection by ensuring that goods are valued in a fair and consistent manner by all importers as a means to level the playing field between domestic and foreign businesses."

Budget 2021 introduced changes to amend the definition of certain statutory terms through regulation. Exercising this power, the Canada Border Services Agency (CBSA) is consulting with stakeholders to gather views about its proposed changes to Canada's customs valuation regulations. Comments are due by July 4, 2021. If adopted, the proposed changes would significantly alter the criteria applied to determine the relevant sale transaction, and

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