Customs Sufferance Warehouses Regulations
(2) However, if the goods were transported to Canada by or on behalf of a courier and will be released under subsection 32(4) of the Act before the accounting required under subsection 32(1) of the Act and the payment of duties, the licensee shall acknowledge the receipt of the goods in the sufferance warehouse by
(3) For the purposes of subsection (2), courier has the same meaning as in section 2 of the Persons Authorized to Account for Casual Goods Regulations.
- SOR/2015-90, s. 21
- Date modified: