Where does the Importer pay duties and taxes when the shipment already crossed in-bond where he used to be a bonded carrier?

Where does the Importer pay duties and taxes when the shipment already crossed in-bond where he used to be a bonded carrier?

If the Importer does not have the RPP, they will have to submit C-Type (cash) at the CBSA office where the goods are located regardless of whether they move-in-bond or are to release at the FPOA.