CBSA has now published a revised D11-6-10, Reassessment Policy. Members will recall that revisions to this memorandum have been in the works for quite some time and should be pleased to see a much clearer description of the reassessment policy.
As well, CBSA has provided flow-charts to show the time frame for filing corrections, including those that result in a payment of duties and those that do not.
This revised memorandum also contains new information regarding the criteria and conditions for granting an extension to the 90-day time limit for making corrections.
This D memorandum is available here:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d11/d11-6-10-eng.html