Customs Tariff

Marginal note:Exports to United States or Mexico

• 98 (1) Subject to subsection 95(6), if relief or a drawback of duties levied under the Special Import Measures Act has been granted in respect of imported goods and the goods are or were exported to the United States or Mexico and the relief or drawback could not be granted because of section 97,

  • (a) the person who exported the goods shall, within 60 days after exporting the goods, report the exportation in the prescribed manner to an officer at a customs office and pay the amount of the duties levied under that Act that were relieved or on which a drawback was granted; and

  • (b) notwithstanding any other provision of this Part, any person who exported the goods or who was granted the relief or drawback is, from the time of exporting the goods, jointly and severally or solidarily liable to pay to Her Majesty in right of Canada the amount of the duties levied under that Act that were relieved or on which a drawback was granted.

• Marginal note:Debt to Her Majesty

  (2) An amount referred to in subsection (1), while it remains unpaid, is deemed to be a debt owing to Her Majesty in right of Canada under the Customs Act.