Section 37: Duty on imported goods

(1)
Except as permitted by or under the customs laws, no imported goods shall be delivered or removed on importation until the importer has paid to the proper officer any duty chargeable thereon, and that duty shall, in the case of goods of which entry is made, be paid on delivery of the entry to the proper officer.
(2)
The duties of customs and the rates thereof chargeable on imported goods -
(a)
if entry is made thereof, except where the entry is for warehousing, shall be those in force with respect to such goods at the time of delivery of the entry;
(b)
if entry is made thereof for warehousing, shall be ascertained as provided in section 94 of this Act;
(c)
if no entry is made thereof, shall be those in force with respect to such goods at the time of their importation.