Section 38: Perfect 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.
38. Perfect entry
(1) Within 3 months from the passing of the provisional entry, or within such
further period not exceeding 3 months as the Director-General may determine
C62 – 29 [Issue 6]
Customs Act
to allow, the importer of the goods shall make complete entry, failing which
the deposit described under section 39 shall be forfeited.
(2) A complete entry of the goods included in a provisional entry shall be
made in such manner as if the provisional entry had not been made.
(3) Where an importer is in possession of all particulars required by the
Director-General, the importer shall complete such perfect entry immediately.
(4) An importer who fails to comply with subsection (3) shall commit an
offence and shall, on conviction, be liable to a fine not exceeding 3 times the
amount of duty, excise duty and taxes involved.