translate English to French: C353 Contravention Authorized person failed to pay duties as a result of required corrections to a declaration of value for duty within 90 days after having reason to believe that the declaration was incorrect.
Mémorandum D D11-6-6, Autorajustement des déclarations concernant l’origine, le classement tarifaire, la valeur en douane et la réaffectation des marchandises Lignes directrices L’infraction vise l'importateur.