15. Where goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods shall be accounted for under subsection 32(3) of the Act within 12 months after the applicable date referred to in subparagraph 14(2)(c)(i), (ii) or (iii), and the duties on those goods shall be paid, in the case of goods imported by a CSA importer, on the last business day of the month in which the goods are accounted for and, in all other cases, at the time of the accounting.
- SOR/88-515, s. 10;
- SOR/2005-383, s. 13;
- SOR/2006-152, s. 18.
16. [Repealed, SOR/97-112, ss. 5, 7(T)]
PART II[Repealed, SOR/2006-152, s. 19]
17. [Repealed, SOR/2006-152, s. 19]
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