Section 17, The Finance Act, 2018.

The Customs Act, 2011 is amended in section 29 byrepealing and replacing subsection (1) with the following new subsection - "29(1) An officer may examine goods and may redetermine (a) the classification determined in accordance with section 13, (b) the value for duty determined in accordance with section 14, or (c) the country of origin of imported goods determined in accordance with section 19, at any time before or within three years after the goods declaration is lodged under section 11."