Memorandum D13-2-4 - Valuation of goods imported into Canada that are not in accordance with the contract.

This memorandum outlines and explains the application of the valuation provisions of the Customs Act to import goods that are not in accordance with the contract. Updated : July 17, 2025

Memorandum D13-2-4 - Valuation of goods imported into Canada that are not in accordance with the contract.