The Canada Border Services Agency CBSA is proposing to fundamentally change Canadian customs valuation rules in draft amendments to the Valuation for Duty Regulations, SOR/86-792 VFD Regulations published on May 27, 2023. While the stated purpose of the draft amendments targets the valuation of goods by non-resident importers by valuing goods based on the last sale in a series of transactions resulting in the importation of goods into Canada, as drafted, the amendments will also affect Canadian resident importers.