Section 89: Limitation on customs debt

1 A debtor shall not be notified of a customs debt after the expiration of seven years' period from the date on which the customs debt was incurred.

2 Where a customs debt was incurred as a result of an act for which a criminal prosecution was conducted, the seven years period referred to in subsection (1) shall not apply.

3 Where an appeal is lodged in accordance with the provisions of this Act, the period referred to in subsections (1) and (2) shall not apply from the date on which the appeal is lodged until the appeal is finally determined.