Accounting for Imported Goods and Payment of Duties Regulations

15 If goods referred to in subsection 14(1) are released under subsection 32(2) of the Act, the goods must 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 must be paid, in the case of goods imported by a CSA importer, no later than the 10th weekday after the 17th day of the month following the month in which goods are accounted for and, in all other cases, at the time of accounting.