Alternative Valuation Methods

If imported goods cannot be valued under the transaction value method, one of five alternate methods will apply. The application of these methods must be considered in sequential order.

D13-5-1
Application of Sections 49 and 50 of the Customs Act

D13-7-1
Determination of the Price Per Unit (Customs Act, Section 51)

D13-7-3
Deductions from the Price Per Unit (Customs Act, Section 51)

D13-8-1
Computed Value Method (Customs Act, Section 52)

D13-9-1
Residual Basis of Appraisal Method (Customs Act, Section 53)