Memorandum D11-6-5

Interest and Penalty Provisions -- Determinations and Re-determinations, Appraisals and Re-appraisals, and Duty Relief

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Last modified: 1993-01-04

Summary

This memorandum outlines and explains the application of the interest and penalty provisions contained in sections 34 and 58 to 94 of the Customs Act and in Part II of the Customs Tariff. These provisions were enacted under Bill C-74, an Act to amend the Customs Act, the Customs Tariff and the Excise Tax Act, which received Royal Assent on June 23, 1992.

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