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Memorandum D11-6-10
Reassessment Policy
2007-01-29
- This memorandum explains the reassessment period that applies to correct declarations when there is reason to believe that declarations of origin, tariff classification or value for duty are incorrect.
- This memorandum also provides information on the time limits with regard to the re-determination provisions under section 59 of the Customs Act and the obligation under section 32.2 of the Customs Act to correct origin, tariff classification and value for duty issues.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (282 Kb) [help with PDF files]
Last modified: 2007-01-29
Summary
This memorandum outlines and explains the Canada Border Services Agency (CBSA) policy with regard to the reassessment period that applies when corrections are to be made to incorrect declarations of origin, tariff classification, value for duty and end use of goods in the following situations:
- Importers have been subject to a CBSA post-release verification; and
- Importers have not been subject to a CBSA post-release verification.
References
| Issuing office | Tariff Policy Division Trade Programs Directorate Admissibility Branch |
| Headquarters file | n/a |
| Legislative references | Customs Act |
| Other references | D11-4-16, D11-6-6, D11-6-7, D11-11-1, D11-11-3, D17-2-1, D22-1-1 |
| Superseded memoranda D | n/a |
