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(1) For the purpose of this section, pre-entry refers to the filing of a declaration and the payment of the duties prior to the arrival of goods.

(2) The provisions of this Act in relation to the entry of goods apply to pre-entry of goods with the necessary modifications.

(3) With the approval of the Commissioner-General, and subject to conditions and restrictions that the Commissioner-General may impose, goods may be entered under this section prior to importation.