Document ID: chunk:federal_register_of_legislation:C2025C00155:section:162a:p3
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 162A (pt 3/3)
Character Range: 1100607–1101574

instrument shall not be returned, as the case may be, until:
 (a) no duty is, or may become, payable on goods to which the security relates that have been imported; and
 (b) no GST is, or may become, payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods; and
 (c) no luxury car tax is, or may become, payable on the taxable importation of a luxury car (as defined the Luxury Car Tax Act), if any, that is associated with the import of the goods.
 (8) If the circumstances described in paragraph (5)(a) or (b) exist in relation to the goods:
 (a) a security relating to the goods may be enforced; and
 (b) if an undertaking has been given to pay the amount of the duty (if any), GST (if any) and luxury car tax (if any) associated with the import of the goods—the amount may be recovered at any time in a court of competent jurisdiction by proceedings in the name of the Comptroller‑General of Customs.