Special Import Measures Act

Marginal note:Recovery of duties from person other than importer

• 81 (1) Notwithstanding anything in this Act, if any duty payable under this Act in respect of goods has not been paid within thirty days after a demand for payment of the duty has been made under this Act, the Commissioner may, by notice in writing, require any person in Canada to whom the goods are sold to pay a sum in respect of the duty not exceeding the amount of the duty payable in respect of the goods sold to that person, which sum is, after the notice has been given, a debt due and payable to Her Majesty by that person and may be recovered at any time by action in any court of competent jurisdiction, together with costs of the action.

• Marginal note:Recourse under Customs Act

  (2) Where an amount that is less than the duty payable in respect of goods imported into Canada is recovered from a person pursuant to subsection (1), such recovery is without prejudice to any recourse available to Her Majesty under the Customs Act with respect to the remainder of the duty payable.