{"id":15225,"date":"2026-05-29T14:40:52","date_gmt":"2026-05-29T14:40:52","guid":{"rendered":"https:\/\/axxessintl.com\/?p=15225"},"modified":"2026-05-29T14:41:33","modified_gmt":"2026-05-29T14:41:33","slug":"treatment-of-commissions-and-brokerage-fees-in-calculating-the-value-for-duty","status":"publish","type":"post","link":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-fees-in-calculating-the-value-for-duty\/","title":{"rendered":"Treatment of commissions and brokerage fees in calculating the value for duty"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15225\" class=\"elementor elementor-15225 elementor-15220\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3478f2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3478f2f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c8f57d1\" data-id=\"c8f57d1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-42907de elementor-widget elementor-widget-text-editor\" data-id=\"42907de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">The Canada Border Services Agency (CBSA) sets out, in a memorandum, how commissions and brokerage fees* are to be treated when determining the value for duty of imported goods.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Commissions and brokerage fees are amounts paid to intermediaries who help bring about a sale, on behalf of either the seller or the buyer.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Selling agents, buying agents, and brokers are the intermediaries who receive these payments, and it is primarily their position in the transaction that will determine whether their commissions or brokerage fees must be added to the value for duty. The rules are clearly laid out in the memorandum.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Issues involving commissions and brokerage fees are often uncovered by the CBSA during post-importation verifications, with costly consequences for non-compliant importers.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Link: <a class=\"underline underline underline-offset-2 decoration-1 decoration-current\/40 hover:decoration-current focus:decoration-current\" href=\"http:\/\/www.cbsa-asfc.gc.ca\/publications\/dm-md\/d13\/d13-4-12-eng.html\">Memorandum D13-4-12<\/a> \u2014 Commissions and Brokerage Fees<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">* In this article, &#8220;brokerage fees&#8221; refers to amounts paid to an intermediary for their role in concluding a sales contract, not to the fees charged by a customs broker for clearance services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Canada Border Services Agency (CBSA) sets out, in a memorandum, how commissions and brokerage fees* are to be treated when determining the value for duty of imported goods. Commissions and brokerage fees are amounts paid to intermediaries who help bring about a sale, on behalf of either the seller or the buyer. Selling agents, [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":14392,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[101],"tags":[],"types-de-nouvelles":[],"class_list":["post-15225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-douane-canadienne-en"],"_links":{"self":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/15225","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/comments?post=15225"}],"version-history":[{"count":3,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/15225\/revisions"}],"predecessor-version":[{"id":15229,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/15225\/revisions\/15229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/media\/14392"}],"wp:attachment":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/media?parent=15225"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/categories?post=15225"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/tags?post=15225"},{"taxonomy":"types-de-nouvelles","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/types-de-nouvelles?post=15225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}