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What is the requirement established under Section 12 regarding imports?

  1. The need to declare goods to Customs

  2. The obligation to pay duties on all imports

  3. The necessity to provide a bill of sale

  4. The requirement for a health inspection

The correct answer is: The need to declare goods to Customs

The requirement established under Section 12 regarding imports emphasizes the necessity to declare goods to Customs. This regulation ensures that the Canadian Border Services Agency (CBSA) has accurate information about all items being brought into the country, which is crucial for maintaining national security, facilitating trade, and collecting appropriate duties and taxes. Declaring goods allows Customs officials to assess whether any restrictions apply or if permits are needed for specific items, contributing to effective regulation and monitoring of imported products. This declaration process is a fundamental aspect of border security and trade compliance. Other options, while related to the import process, do not capture the essential duty of declaring goods to Customs that is mandated under this section.