Section 88: Notification of customs debt and entry into account

1 The debtor shall be notified of the customs debt in the form prescribed by the Service, at the place where the customs debt is incurred or is deemed to have been incurred.

2 The notification referred to in subsection (1) shall not be given in the following situations -
a where, pending a final determination of the amount of duty, excise tax, other tax and fees owed, a provisional customs debt determination has been made; and
b in other cases, where the Service is exempted by legislation or regulation from notifying the debtor of the customs debt.

3 Where subsection (2) is not applicable, a debtor shall be notified of the customs debt within 14 days of the date on which the Service determines the amount of customs debt payable.

4 A person shall not be liable for a customs debt for which a notice was not served as required under this section and section 89 of this Act.

5 Notice of customs debts which are negligible shall not be served to a debtor and for the purpose of this subsection negligible shall have the meaning assigned to it by regulations.