Section 91: Deferment of payment

1 At the request of a debtor and upon the provision of a guarantee and a proof of fulfilling the criteria set out in Part XII of this Act for special simplified treatment, the Service may permit deferment of payment of the duty, excise tax, other Customs duties and fees for a period of 30 days.

2 Where payment is deferred, the period of deferment shall begin on the day following the day on which the debt is notified to the debtor.