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I have a sample shipment without a value. I did not pay for this item. How do I determine the value?

Your sample does require a value. All products crossing the border are required one. A realistic value is needed simply by asking the vendor what it’s worth. You will be paying the GST / duty based on that value. Customs can also determine a value based on what they think as well depending on the weight of the products.

in Duties and Taxes

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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.