Have Your Say on CBSA Revisions to the Valuation for Duty Regulations
Trade Update • Dec. 3, 2025
Key Points
- CBSA is seeking feedback on revised amendments to the Valuation for Duty Regulations.
- The consultation is open from December 3, 2025, to January 23, 2026.
- Canadian importers and subsidiaries of foreign companies are encouraged to participate.
- Feedback can be submitted by email or through a short anonymous survey.
- Revisions clarify which sales and arrangements are excluded from “sold for export to Canada.”
- Adjustments ensure the transaction value method (TVM) is applied correctly in series-of-sales scenarios.
- Domestic sales between Canadian entities in a series of transactions will generally be excluded from valuation calculations.
- An Annex provides guidance on excluded arrangements, including gifts, consignment, loans, rentals, and intermediary sales.
- CBSA aims to reduce ambiguity and create fair, consistent, and transparent import valuation rules.
- Participating allows businesses to influence regulations that impact import compliance and trade competitiveness.
The Canada Border Services Agency (CBSA) is inviting Canadian businesses to provide feedback on revised amendments to the Valuation for Duty Regulations. This is your chance to help shape rules that directly affect how goods are valued when imported into Canada.
Full Details: Consultation on revisions to previously proposed amendments to the Valuation for Duty Regulations.
Why This Matters to Your Business
These regulatory revisions aim to clarify valuation requirements, reduce ambiguity, and ensure that Canadian importers are not unfairly impacted when declaring the purchase price of goods from foreign suppliers.
By participating, your insights can influence final regulations that promote fair and consistent treatment across all importers, helping Canadian businesses compete on an even playing field.
Who Should Participate
CBSA wants to hear from:
Canadian resident importers
Canadian subsidiaries of foreign parent companies
Other stakeholders involved in importing goods into Canada
Why your input is valuable
By sharing your experiences and concerns, you can help CBSA:
Ensure the regulations reflect real-world importing practices
Reduce regulatory ambiguity
Protect Canadian importers from unintended compliance burdens
How to Participate
Email: Send your comments or ideas on the proposed revisions to ctpd/dpsce@cbsa-as-fc.gc.ca.
Key Points of the Proposed Revisions
CBSA has revised the regulations to address concerns raised during the 2023 consultations. Highlights include:
Clarifying excluded sales: Certain arrangements, such as consignment goods, will not be treated as sales for export to Canada, ensuring the transaction value method (TVM) is applied appropriately.
Series of sales adjustments: If an excluded situation occurs in a chain of sales, the last applicable sale will be used to determine duty, preventing misapplication of valuation methods.
Excluding domestic sales between Canadian parties: Sales between two Canadian-resident entities in a series of transactions will be excluded from valuation calculations, as long as the businesses meet specified criteria demonstrating a substantial presence in Canada.
Additional resources
An annex of excluded agreements, understandings, and arrangements is included with the proposed revisions, providing clarity on situations such as gifts, consignment, intermediaries, loans, rentals, and goods for destruction.
Timeline
Consultation opens: December 3, 2025
Consultation closes: January 23, 2026
Join the conversation
Participating is straightforward: email your feedback or complete the survey. Your input will help CBSA finalize regulations that support fair, clear, and consistent trade practices for Canadian importers.
How GHY Can Help?
GHY specializes in helping businesses navigate and reduce the impacts of tariffs through strategic solutions tailored to their needs. Our experts can audit your supply chain to identify inefficiencies, uncover cost-saving opportunities, and ensure compliance with evolving trade regulations. We also employ tariff engineering techniques to optimize product classification and sourcing strategies, minimizing duty exposure and maximizing profitability.
By partnering with GHY, your business gains access to the tools and expertise needed to streamline operations and stay competitive in a challenging trade environment.
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