Reporting of Imported Goods Regulations (SOR/86-873)

Liability for Duties on Goods Reported

36 For the purposes of subsection 18(2) of the Act, proof that duties have been paid or of any of the events described in paragraphs (a) to (f) thereof shall be given in writing to an officer within 70 days after the date on which the duties are claimed to have been paid or the events are claimed to have happened.