Accounting for Imported Goods and Payment of Duties Regulations

10.4 (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 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.