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Accounting for Imported Goods and Payment of Duties Regulations

Version of section 10.1 from 2006-03-22 to 2006-06-22:

 Where commercial goods are released under section 33 of the Act in accordance with section 9, the person required to pay duties thereon shall do so no later than the last business day of the month in which

  • (a) the release period ends, in the case of vehicles, automotive production goods and automotive service goods that are imported by a person named in Schedule 1; or

  • (b) the billing period ends, in the case of any other goods.

  • SOR/91-83, s. 2
  • SOR/91-280, s. 1
  • SOR/92-129, s. 2
  • SOR/93-555, s. 2
  • SOR/97-112, ss. 4, 7(T)
  • SOR/2005-383, s. 8

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