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Memorandum D11-6-6
Self-Adjustment to Declarations of Origin, Tariff Classification, Value for Duty, and Diversion of Goods
2008-09-09
This memorandum has been amended to clarify specific issues that have arisen since the last revision. Main changes have been made to paragraphs addressing the goods and services tax issues and correction to the origin of the goods.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (159 Kb) [help with PDF files]
Last modified: 2008-09-09
Summary
This memorandum outlines and explains the legislative framework and administrative guidelines for the “self adjustment process” relating to changes to the declarations of origin, tariff classification, value for duty, as well as the diversion of goods. The self-adjustment provisions, policies, and guidelines contained in this memorandum apply to all goods that are accounted for under subsections 32(1), (3), or (5) of the Customs Act (the Act) on or after January 1, 1998.
References
| Issuing office | Admissibility Branch Trade Programs Directorate Tariff Policy Division |
| Headquarters file | |
| Legislative references | Customs Act; Prescribed Classes of Persons in Respect of Diversion of Imported Goods Regulations; Determination, Re-determination and Further Re-determination of Origin, Tariff Classification, and Value for Duty Regulations |
| Other references | D6-2-3, D11-4-16, D11-6-1, D11-6-5, D11-6-7, D11-6-9, D11-6-10, D11-11-1, D11-11-3, and D17-2-1 |
| Superseded memoranda D | D11-6-6, October 15, 2003 |
