{"id":7587,"date":"2023-08-22T15:04:23","date_gmt":"2023-08-22T15:04:23","guid":{"rendered":"https:\/\/axxessintl.com\/?p=7587"},"modified":"2023-08-22T15:04:23","modified_gmt":"2023-08-22T15:04:23","slug":"treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2","status":"publish","type":"post","link":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/","title":{"rendered":"Treatment of commissions and brokerage in the calculation of value for duty"},"content":{"rendered":"

The Canada Border Services Agency’s (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when calculating the value for duty of imported goods.<\/p>\n

Commissions and brokerage are amounts paid to intermediaries who help in the conclusion of a sale, on behalf of the vendor or on behalf of the purchaser.<\/p>\n

Selling agents, buying agents and brokers are the intermediaries receiving these payments and it is mostly their status within the transaction that determines if their commissions or brokerage have to be added to the value for duty, according to a set of rules that are well explained in the memorandum.<\/p>\n

Issues involving commissions and brokerage are often discovered by CBSA during audits, with costly effects for non-compliant importers.<\/p>\n

Link:\u00a0Memorandum D13-4-12<\/a>\u00a0Commissions and Brokerage<\/p>\n

*\u00a0In this article the term “brokerage” refers to a payment made to an intermediary for its participation in concluding a contract of sale, and not to the amounts charged by a customs broker for customs clearance.<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"

The Canada Border Services Agency’s (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when calculating the value for duty of imported goods.<\/p>\n","protected":false},"author":15,"featured_media":3370,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[64],"types-de-nouvelles":[],"class_list":["post-7587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canadian-custom-brokerage","tag-canada-border-services-agency"],"yoast_head":"\nTreatment of commissions and brokerage in the calculation of value for duty - Axxess International<\/title>\n<meta name=\"description\" content=\"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Treatment of commissions and brokerage in the calculation of value for duty - Axxess International\" \/>\n<meta property=\"og:description\" content=\"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when\" \/>\n<meta property=\"og:url\" content=\"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Axxess International\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-22T15:04:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"681\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Audrey Bayiha\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Audrey Bayiha\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/\"},\"author\":{\"name\":\"Audrey Bayiha\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#\\\/schema\\\/person\\\/704159ba4c0faec084361414b98520f3\"},\"headline\":\"Treatment of commissions and brokerage in the calculation of value for duty\",\"datePublished\":\"2023-08-22T15:04:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/\"},\"wordCount\":179,\"publisher\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/business-conference-microphones-picture-id176881599.jpg\",\"keywords\":[\"Canada Border Services Agency\"],\"articleSection\":[\"Canadian Custom Brokerage\"],\"inLanguage\":\"en-CA\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/\",\"url\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/\",\"name\":\"Treatment of commissions and brokerage in the calculation of value for duty - Axxess International\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/business-conference-microphones-picture-id176881599.jpg\",\"datePublished\":\"2023-08-22T15:04:23+00:00\",\"description\":\"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#breadcrumb\"},\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/business-conference-microphones-picture-id176881599.jpg\",\"contentUrl\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2022\\\/01\\\/business-conference-microphones-picture-id176881599.jpg\",\"width\":1024,\"height\":681},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Treatment of commissions and brokerage in the calculation of value for duty\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/\",\"name\":\"Axxess International\",\"description\":\"Transitaire international et courtier en douane\",\"publisher\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-CA\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#organization\",\"name\":\"Axxess International\",\"url\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/logo-bleu.svg\",\"contentUrl\":\"https:\\\/\\\/axxessintl.com\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/logo-bleu.svg\",\"width\":594,\"height\":375,\"caption\":\"Axxess International\"},\"image\":{\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/axxessintl.com\\\/en\\\/#\\\/schema\\\/person\\\/704159ba4c0faec084361414b98520f3\",\"name\":\"Audrey Bayiha\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g\",\"caption\":\"Audrey Bayiha\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Treatment of commissions and brokerage in the calculation of value for duty - Axxess International","description":"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/","og_locale":"en_US","og_type":"article","og_title":"Treatment of commissions and brokerage in the calculation of value for duty - Axxess International","og_description":"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when","og_url":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/","og_site_name":"Axxess International","article_published_time":"2023-08-22T15:04:23+00:00","og_image":[{"width":1024,"height":681,"url":"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg","type":"image\/jpeg"}],"author":"Audrey Bayiha","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Audrey Bayiha","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#article","isPartOf":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/"},"author":{"name":"Audrey Bayiha","@id":"https:\/\/axxessintl.com\/en\/#\/schema\/person\/704159ba4c0faec084361414b98520f3"},"headline":"Treatment of commissions and brokerage in the calculation of value for duty","datePublished":"2023-08-22T15:04:23+00:00","mainEntityOfPage":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/"},"wordCount":179,"publisher":{"@id":"https:\/\/axxessintl.com\/en\/#organization"},"image":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#primaryimage"},"thumbnailUrl":"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg","keywords":["Canada Border Services Agency"],"articleSection":["Canadian Custom Brokerage"],"inLanguage":"en-CA"},{"@type":"WebPage","@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/","url":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/","name":"Treatment of commissions and brokerage in the calculation of value for duty - Axxess International","isPartOf":{"@id":"https:\/\/axxessintl.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#primaryimage"},"image":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#primaryimage"},"thumbnailUrl":"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg","datePublished":"2023-08-22T15:04:23+00:00","description":"The Canada Border Services Agency's (CBSA) Memorandum D13-4-12 provides information concerning the treatment of commissions and brokerage* when","breadcrumb":{"@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#breadcrumb"},"inLanguage":"en-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#primaryimage","url":"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg","contentUrl":"https:\/\/axxessintl.com\/wp-content\/uploads\/2022\/01\/business-conference-microphones-picture-id176881599.jpg","width":1024,"height":681},{"@type":"BreadcrumbList","@id":"https:\/\/axxessintl.com\/en\/treatment-of-commissions-and-brokerage-in-the-calculation-of-value-for-duty-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/axxessintl.com\/en\/"},{"@type":"ListItem","position":2,"name":"Treatment of commissions and brokerage in the calculation of value for duty"}]},{"@type":"WebSite","@id":"https:\/\/axxessintl.com\/en\/#website","url":"https:\/\/axxessintl.com\/en\/","name":"Axxess International","description":"Transitaire international et courtier en douane","publisher":{"@id":"https:\/\/axxessintl.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/axxessintl.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-CA"},{"@type":"Organization","@id":"https:\/\/axxessintl.com\/en\/#organization","name":"Axxess International","url":"https:\/\/axxessintl.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/axxessintl.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/axxessintl.com\/wp-content\/uploads\/2021\/10\/logo-bleu.svg","contentUrl":"https:\/\/axxessintl.com\/wp-content\/uploads\/2021\/10\/logo-bleu.svg","width":594,"height":375,"caption":"Axxess International"},"image":{"@id":"https:\/\/axxessintl.com\/en\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/axxessintl.com\/en\/#\/schema\/person\/704159ba4c0faec084361414b98520f3","name":"Audrey Bayiha","image":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/secure.gravatar.com\/avatar\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/35ba9d4a0ce522850799f5982dcb42a4d92f5072fcd22832297de9a8705cfa8b?s=96&d=mm&r=g","caption":"Audrey Bayiha"}}]}},"_links":{"self":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/7587","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\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/comments?post=7587"}],"version-history":[{"count":1,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/7587\/revisions"}],"predecessor-version":[{"id":7588,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/posts\/7587\/revisions\/7588"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/media\/3370"}],"wp:attachment":[{"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/media?parent=7587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/categories?post=7587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/tags?post=7587"},{"taxonomy":"types-de-nouvelles","embeddable":true,"href":"https:\/\/axxessintl.com\/en\/wp-json\/wp\/v2\/types-de-nouvelles?post=7587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}