(1) Imported goods intended to be put on the market or intended for private use or consumption within the country shall be placed under the customs procedure for home use.

(2) Goods placed under customs procedure for home use shall be released subject to the following:

(a) payment of the duty due, where applicable;

(b) payment of other appropriate charges or fees;

(c) compliance with any prohibitions or restrictions; and

(d) completion of any other formalities required.

(3) A person may dispose of goods released for home use without any restriction by the Commissioner-General.

(4) Where goods are processed for home use, the Commissioner-General may allow the importer to place the goods under another customs procedure if the importer satisfies all the requirements of that other procedure.