(1) Commercial travellers who wish to import samples of dutiable goods for exhibition in the country without payment of duty and other persons who wish to import goods for a temporary use or purpose without payment of duty, under section 75 of the Act, shall apply in the prescribed form or by a declaration using the appropriate customs procedure code and attach duly authenticated invoices.

(2) The security required under paragraph (c) of subsection (1) of section 75 of the Act shall be in the manner determined by the Commissioner-General.