Accounting for Imported Goods and Payment of Duties Regulations

13 If commercial goods are released under paragraph 32(2)(a) of the Act in accordance with section 12, the person who made the interim accounting must account for the goods in the manner described in paragraph 32(1)(a) of the Act and pay any duties on the goods by the 10th weekday after the 17th day of the month following the month that includes the earlier of

• (a) the day on which the goods are accounted for; and

• (b) the last day on which the goods are required to be accounted for.