Section 90: Payment of customs debt

1 A customs debt shall be paid by the debtor within the period prescribed by the Service and stated in the notification.

2 Unless extended by the Service, the prescribed period for payment of a customs debt shall not exceed 30 days following a notification.

3 The Service may on request by the debtor, extend the period for payment in the following situations -
a upon an application for remission of duty made in accordance with the provisions of this Act;
b where goods are to be confiscated, destroyed or abandoned to the Government;
c where the customs debt was incurred as a result of non-compliance with this Act or other relevant legislations involving more than one debtor; or
d in other cases where a debtor shows good cause.

4 Payment shall be made by the debtor to the Service by electronic funds transfer or by other electronic means.

5 Cash payments of customs debt shall not be accepted.

6 The Service may accept credit cards, bank cheques to facilitate travelers and low value shipments as may be defined by regulations.

7 After payment has been made, a receipt constituting proof of payment shall be issued by the Service to the debtor.