Section 87A — CUSTOMS ACT 1967

(a)

in relation to goods imported—

(i)

the necessary documents or information on such goods cannot be produced or furnished at the time of import;

(ii)

such goods are subject to examination, testing or analysis; or

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(iii)

such goods are urgently required for home consumption; and

(b)

in relation to goods to be exported—

(i)

the necessary documents or information on such goods cannot be produced or furnished at the time of declaration; or

(ii)

such goods are not subject to any drawback claim under sections 93 and 99.

(2)

Notwithstanding subsection (1), a provisional declaration shall not be allowed if the goods are subject to any prohibition.

(3)

Any goods declared under subsection (1) may be released from customs control subject to—

(a)

the payment of such customs duty, if any, as provisionally assessed;

(b)

the payment of sufficient security as required by the proper officer of customs not exceeding the amount of duty provisionally assessed; and

(c)

the giving of an undertaking to submit a full and correct declaration within—

(i)

two months or such further period as the proper officer of customs may allow for imported goods; or

(ii)

five days from the date the goods have been released for export or such further period as may be approved by the Director General.

(4)

On the submission of a full and correct declaration within the time specified under paragraph (3)(c)—

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(a)

the proper amount of customs duty and other charges leviable shall be assessed by the proper officer of customs;

and

(b)

any money paid and secured in excess of such amount of customs duty assessed shall be returned to the importer or exporter or his agent.

(5)

If the submission of a full and correct declaration is not made within the time specified under paragraph (3)(c), the security referred to in paragraph (3)(b) shall be forfeited and paid into the Consolidated

Fund.

Goods which have been declared at a collection station exempted