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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 10.4 from 2006-03-22 to 2006-06-22:

  •  (1) The duties on commercial goods imported by a CSA importer and that are released under subsection 32(2) of the Act are payable

    • (a) in the case of goods released during the first day to the 18th day of a month, no later than the last business day of that month; and

    • (b) in the case of goods released during the 19th day to the last day of a month, no later than the last business day of the following month.

  • (2) Every CSA importer shall include in the importer's first payment of duties after receiving the CSA authorization the duties payable on commercial goods having an estimated value for duty of $1,600 or more that have been released under paragraph 32(2)(a) of the Act but not accounted or paid for prior to the issue of the CSA authorization.

  • SOR/2005-383, s. 9
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