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Canada’s “Last Sale” Rule: The 2026 Guide for E-commerce Sellers and NRIs

Canada’s “Last Sale” Rule: The 2026 Guide for E-commerce Sellers and NRIs

The Canada Border Services Agency (CBSA) is overhauling the Value for Duty Regulations to establish a “Last Sale” mandate, requiring duties to be calculated on the retail price of goods sold to Canadian consumers. The primary goal is to level the playing field for Canadian merchants by closing loopholes that allowed foreign merchants to calculate duties on a lower, upstream transaction value, rather than punishing legitimate domestic brands.

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