Background Amendments to the CBSA’s Valuation for Duty Regulations (Regulations) first proposed, and subject to public consultation, in May 2023 continue to hang in the balance (Amendments). In December 2025, the Canada Border Services Agency (CBSA) released a summary (CBSA Summary) of proposed revisions to the Amendments (Revisions), open for consultation with stakeholders until January 23, 2026 (2025 Consultation). In 2023, we wrote about the Amendments in detail here and in December, we wrote about the 2025 Consultation…