Amendments to the CBSA’s Valuation for Duty Regulations (Regulations) first proposed in May 2023 (Amendments) continue to hang in the balance. The Canada Border Services Agency (CBSA) recently released a summary of proposed revisions, open for consultation with the importing community and other stakeholders until January 23, 2026 (Consultation). Background The Amendments seek to significantly alter the legislative framework underpinning key findings made by the Canadian International Trade Tribunal (CITT) in 2021 and 2022 regarding use of…