130. When no payment is received by the due date, Form K23A, Invoice , will be issued for the outstanding amount. The collections area of the CRA may apply a lien under section of the Customs Act , preventing any further release of goods for that importer; place a hold on any other federal refunds until the debt is fully paid. Daily late payment interest will apply at the specified rate on the outstanding amount and AMP C336 will be issued for failure to pay duties on goods accounted for under subsections 32(2) and 32(3) of the Customs Act . For account security holders, non-payment could result in a claim against their security posted for release of goods prior to payment of duties.