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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 15 from 2006-03-22 to 2006-06-22:


 Where goods referred to in subsection 14(1) are released under subsection 32(2)(a) of the Act in accordance with subsection 14(1), the person who made the interim accounting shall account for the goods in the manner described in paragraph 32(1)(a) of the Act within 12 months after the applicable date as referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and pay any duties thereon at the time of the accounting.

  • SOR/88-515, s. 10
  • SOR/2005-383, s. 13
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