Customs Act (R.S.C., 1985, c. 1 (2nd Supp.))
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Act current to 2026-05-26 and last amended on 2026-03-26. Previous Versions
Marginal note:Failure to export
96 Where goods are reported under section 95 and not duly exported, the person who reported them shall forthwith report the failure to export them to an officer at a customs office.
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