(1) The Commissioner-General may release goods that are declared as soon as the goods have been examined or exempted from examination where

(a) an offence has not been found to have been committed under this Act;

(b) required documents have been acquired;

(c) permits in relation to the procedure concerned have been acquired; or

(d) duty has been paid or a guarantee for the payment of duty has been provided.

(2) Where the declarant submits a provisional or incomplete declaration, the Commissioner-General may release the goods, if the Commissioner-General is satisfied that

(a) the declarant will subsequently accomplish all clearance formalities; and

(b) a guarantee to ensure payment of the duty has been provided.

(3) Where the Commissioner-General is satisfied that the goods are not subject to prohibitions or restrictions and the required security has been provided, the Commissioner-General may release the goods before the

(a) results of laboratory examination requested for the purpose of classification or valuation are known; or

(b) receipt of all technical documents or expert advice.