35. (1) A non-resident who does not hold a licence may import a firearm that is not a prohibited firearm if, at the time of the importation,
(a) the non-resident
(i) is eighteen years old or older,
(ii) declares the firearm to a customs officer in the prescribed manner and, in the case of a declaration in writing, completes the prescribed form containing the prescribed information, and
(iii) in the case of a restricted firearm, produces an authorization to transport the restricted firearm; and
(b) a customs officer confirms in the prescribed manner the declaration referred to in subparagraph (a)(ii) and the authorization to transport referred to in subparagraph (a)(iii).
Non-compliance
(2) Where a firearm is declared at a customs office to a customs officer but the requirements of subparagraphs (1)(a)(ii) and (iii) are not complied with, the customs officer may authorize the firearm to be exported from that customs office or may detain the firearm and give the non-resident a reasonable time to comply with those requirements.
Disposal of firearm
(3) Where those requirements are not complied with within a reasonable time and the firearm is not exported, the firearm shall be disposed of in the prescribed manner.