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ARTICLE · 30 OCTOBER 2023

Proposal To Amend The Valuation For Duty Regulations

Miller Thomson
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The Canada Border Services Agency ("CBSA") is proposing amendments to the Valuation for Duty Regulations (Canada) (the "Regulations").

CanadaInternational Law
Daniel Kiselbach
Daniel Kiselbach
Satinder Bains
Satinder Bains
Thomas Ghag
Thomas Ghag
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The Canada Border Services Agency ("CBSA") is proposing amendments to the Valuation for Duty Regulations (Canada) (the "Regulations"). The CBSA takes the position that the current valuation rules provide an unfair advantage to non-resident importers ("NRIs"). The CBSA notes that NRIs have been able to use a sales price at an earlier stage of the supply chain to appraise the value for duty ("VFD") declared to the CBSA. The proposed amendments are intended to target this perceived unfairness.

If enacted, the proposed amendments will result in the most significant changes to customs valuation rules in more than a generation. They are designed to require valuation declarations on the basis of the last sale in the supply chain that causes the goods to be brought into Canada (the "Last Sale Rule"). The price of the last sale is generally the highest price in the supply chain that causes goods to be brought into Canada. Since customs duties are based on the value of

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