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(1) Where the Commissioner is of the opinion that the whole or part of the duty which is due by a person, including an amount considered as duty by this Act cannot be effectively recovered immediately by reason of the financial hardship that may be caused to the person, the Commissioner may on an application made to the Commissioner by the person,

(a) defer payment of the whole or part of the duty; and

(b) arrange a satisfactory payment schedule not exceeding six months at any particular time, with that person.

(2) The Commissioner shall denote on the instrument presented that either the whole or part of the duty due has been deferred and shall state the outstanding duty due.