Customs Act

Marginal note:Extension of time

• 33.7 (1) The Minister or any officer designated by the President for the purposes of this section may at any time extend in writing the time prescribed by the regulations made under this Part for the accounting of goods or the payment of any amount owing as duties.

• Marginal note:Effect of extension for accounting

  (2) Where the time within which a person must account for goods is extended under subsection (1),

  • (a) the goods shall be accounted for within the time as so extended;

  • (b) if the person accounts for the goods within the extended time, no penalty shall be imposed under section 109.1; and

  • (c) if the person fails to account for the goods within the time as so extended, the extension shall be deemed not to have been made.

• Marginal note:Effect of extension for payment

  (3) Where the time within which a person must pay any amount owing as duties is extended under subsection (1),

  • (a) that amount shall be paid within the time as so extended;

  • (b) if the person pays that amount within the time as so extended, subsection 33.4(1) shall apply in respect of that amount as if the time had not been so extended, but interest payable under that subsection in respect of that amount shall be computed at the prescribed rate rather than at the specified rate; and

  • (c) if the person fails to pay the amount within the time as so extended, the extension shall be deemed not to have been made.