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

Marginal note:Release prior to payment of duties

• 33 (1) In prescribed circumstances, goods may be released prior to the payment of duties levied on them.

• Marginal note:Payment of duties

  (2) If goods are released under this section, the person who accounted for the goods under subsection 32(2) or (3) shall pay the duties levied on them within the prescribed time.

• Marginal note:Meaning of duties

  (3) In subsection (2), duties does not include the duties levied under

  • (a) subsection 21.1(1) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.1(2) of that Act; or

  • (b) subsections 21.2(1) and (2) of the Customs Tariff, if they are paid and collected in accordance with subsection 21.2(3) of that Act.