MEMORANDUM D13-1-1
Ottawa, March 3, 2000

VALUATION FOR DUTY REGULATIONS

This Memorandum contains the Regulations respecting the determination of the value for duty of imported goods under the valuation sections of the Customs Act.

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MEMORANDUM D11-6-6
Ottawa, January 1, 1998

SELF-ADJUSTMENTS TO DECLARATIONS OF ORIGIN, TARIFF CLASSIFICATION, VALUE FOR DUTY, AND DIVERSION OF GOODS

This Memorandum explains the legislative framework and administrative guidelines for the "self-adjustment process" relating to changes to the declaration of origin, tariff classification, value for duty, and diversion of goods. The self-adjustment provisions, policies, and guidelines contained in this Memorandum apply to all goods that are accounted for under subsections 32(1), (3), or (5) of the Customs Act (hereafter referred to as the Act) on or after January 1, 1998. For ease of reference, all legislative provisions referred to in this Memorandum are attached as Appendix A.

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CUSTOMS ACT

74.(1) Refund - Subject to this section, section 75 and any regulations made under section 81, a person who paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part of those duties, and the Minister may grant to that person a refund of all or part of those duties, if:

Valuation
(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2) of origin (other than in the circumstances described in paragraph (c.1) or (c.11)), tariff classification or value for duty in respect of the goods and the determination has not been the subject of a decision under any of sections 59 to 61;