Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))

Marginal note:Goods charged with duties from importation

• 17 (1) Imported goods are charged with duties thereon from the time of importation thereof until such time as the duties are paid or the charge is otherwise removed.

• Marginal note:Rates of duties

  (2) Subject to this Act, the rates of duties on imported goods shall be the rates applicable to the goods at the time they are accounted for under subsection 32(1), (2) or (5) or, where goods have been released in the circumstances set out in paragraph 32(2)(b), at the time of release.

• Marginal note:Liability

  (3) Whenever the importer of the goods that have been released or any person authorized under paragraph 32(6)(a) or subsection 32(7) to account for goods becomes liable under this Act to pay duties on those goods, the owner of the goods at the time of release and the importer of record become jointly and severally, or solidarily, liable, with the importer or person authorized, to pay the duties.

• Marginal note:Definition of importer of record

  (4) In this section, importer of record means the person identified as the importer when goods are accounted for under subsection 32(1), (2), (3) or (5).