Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Act current to 2014-09-01 and last amended on 2014-06-19. Previous Versions

Computed Value

Marginal note:Computed value as value for duty
  •  (1) Subject to subsection 47(3), where the value for duty of goods is not appraised under sections 48 to 51, the value for duty of the goods is the computed value of the goods if it can be determined.

  • Marginal note:Determination of computed value

    (2) The computed value of goods being appraised is the aggregate of amounts equal to

    • (a) subject to subsection (3), the costs, charges and expenses incurred in respect of, or the value of,

      • (i) materials employed in producing the goods being appraised, and

      • (ii) the production or other processing of the goods being appraised,

      determined in the manner prescribed; and

    • (b) the amount, determined in the manner prescribed, for profit and general expenses considered together as a whole, that is generally reflected in sales for export to Canada of goods of the same class or kind as the goods being appraised made by producers in the country of export.

  • Marginal note:Amounts included

    (3) Without limiting the generality of paragraph (2)(a), the costs, charges, expenses and value referred to in that paragraph include:

    • (a) the costs, charges and expenses referred to in subparagraph 48(5)(a)(ii);

    • (b) the value of any of the goods and services referred to in subparagraph 48(5)(a)(iii), determined and apportioned to the goods being appraised as referred to in that subparagraph, whether or not such goods and services have been supplied free of charge or at a reduced cost; and

    • (c) the costs, charges and expenses incurred by the producer in respect of engineering, development work, art work, design work, plans or sketches undertaken in Canada that were supplied, directly or indirectly, by the purchaser of the goods being appraised for use in connection with the production and sale for export of those goods, apportioned to the goods being appraised as referred to in subparagraph 48(5)(a)(iii).

  • Definition of “general expenses”

    (4) For the purposes of this section, “general expenses” means the direct and indirect costs, charges and expenses of producing and selling goods for export, other than the costs, charges and expenses referred to in paragraph (2)(a) and subsection (3).

Residual Method

Marginal note:Residual basis of appraisal

 Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of

  • (a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and

  • (b) information available in Canada.


Marginal note:Goods exported to Canada through another country

 For the purposes of sections 45 to 55, where goods are exported to Canada from any country but pass in transit through another country, the goods shall, subject to such terms and conditions as may be prescribed, be deemed to be shipped directly to Canada from the first mentioned country.

  • R.S., 1985, c. 1 (2nd Supp.), s. 54;
  • 2001, c. 25, s. 38(F).