Customs Act

Marginal note:Diversion of goods used as ships’ stores

32.3 If goods are removed or caused to be removed for use as ships’ stores under paragraph 19(1)(c) or (2)(c), and the goods are subsequently diverted to another use, the person who diverted the goods shall, at the time of the diversion,

• (a) report the diversion to an officer at a customs office;

• (b) account for the goods in the prescribed manner and in the prescribed form with the prescribed information; and

• (c) pay as duties on the goods an amount equal to the amount of duties that would be payable on like goods imported in like condition at the time of the diversion.