Accounting for Imported Goods and Payment of Duties Regulations

8.3 (1) The Canada Post Corporation must pay, by means of the electronic system specified by the Minister, the duties required under subsection 147.1(6) of the Act in respect of goods imported as mail not later than the last business day of the month following the month in which the release period ends.

(2) Despite subsection (1), the Canada Post Corporation may pay the duties described in that subsection by any other means that is made available or specified by the Minister for that purpose if the Minister determines that

• (a) the Corporation’s infrastructure is inadequate or incompatible with the electronic system specified by the Minister; or

• (b) a natural disaster, a national crisis or any other exceptional circumstance prevents or impedes the use of that system or makes using it unreliable.