Common menu bar links
Memorandum D11-6-3
Administrative Policy Respecting Re-determinations or Further Re-determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act
2008-09-16
- This memorandum supersedes Memorandum D11-6-3, Administrative Policy Respecting Re-Determinations or Further Re-Determinations Made Pursuant to Paragraph 61(1)(c) of the Customs Act, dated March 18, 1998.
- This memorandum has been revised to reflect organizational changes resulting from the implementation of the Canada Border Services Agency on December 12, 2003. The revision of this memorandum is part of an overall revision of the Memoranda D11-6 series.
- This memorandum has been revised to incorporate certain amendments to the Customs Act. In addition, changes have been made to clarify policy or procedural issues that have arisen since the last revision to this memorandum.
- Any questions concerning this matter should be directed to:
- Recourse Policy and Planning Division
Recourse Directorate
Admissibility Branch
Canada Border Services Agency
Ottawa ON K1A 0L8
- Recourse Policy and Planning Division
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (94 Kb) [help with PDF files]
Last modified: 2008-09-16
Summary
This memorandum sets out and explains the legislation and procedures by which the President of the Canada Border Services Agency (CBSA) may make re-determinations and further re-determinations of tariff classification, value for duty, and origin under paragraph 61(1)(c) of the Customs Act, commonly referred to as the “subsequent goods” provision.
References
| Issuing office | Recourse Policy and Planning Division |
| Headquarters file | 4502-1 |
| Legislative references | Customs Act, paragraph 61(1) (c) |
| Other references | D11-6-6, D11-6-7 |
| Superseded memoranda D | D11-6-3, March 18, 1998 |
