Section 37: Provisional entry
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
37. Provisional entry
(1) Where the importer of any goods is unable immediately to supply the
full particulars required for making an entry and makes a declaration to that
effect before the Director-General, he may be authorised to make a provisional entry as prescribed.
(2) In a case referred to in subsection (1), such importer shall pay any
estimated duty, excise duty and taxes, and make such deposit as may be
required by the Director-General.