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For the purposes of subsection 106(1) of the Act, an application for relief from the payment of duties on goods referred to in paragraph 3(a) must be accompanied by security given in accordance with the requirements of the Financial Security (Electronic Means) Regulations and in an amount fixed by the Minister of Public Safety and Emergency Preparedness
(a)if the goods are not covered by a carnet; or
note
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.