Section 213.1 — Excise Tax Act: Security

For the purposes of this Division, the Minister may require a person mentioned in section 212 or 212.1 who imports goods to provide security, in an amount determined by the Minister and subject to such terms and conditions as the Minister may specify, for the payment of any amount that is or may become payable by the person under this Division, where provisions of the Customs Act , the Customs Tariff or any other laws relating to customs under which security may be required do not apply to the payment of that amount.