(1) A person who imports goods into the country with the intention of re-exporting the goods may use the goods in the country, with total relief from duty where

(a) the goods are not intended to undergo any change, except normal depreciation due to the use that the goods are put;

(b) it is possible to ensure that the goods can be identified, and

(c) the person deposits a guarantee with the Commissioner-General to ensure the duty is paid, unless otherwise provided for in this Act.

(2) The Commissioner-General may on an application, transfer the obligations under this procedure to another person, if the conditions specified under subsection (1) are met.

(3) A person discharges the temporary admission procedure where the person re-exports the goods or places the goods under another customs procedure.

(4) A person shall discharge the temporary admission procedure within ninety days from the date of entry.

(5) Where the authorised use cannot be achieved within the period referred to in subsection (4), the Commissioner-General may, at the request of a person or an authorised transferee and before the expiry of the period referred to in sub-section (4), extend the period for a reasonable duration.

(6) The Commissioner-General shall not grant an extension of time specified in subsection (5) for a period of not more than six months.

(7) Unless exempted from this requirement under any other law, the person to whom the extension is granted under subsection (5) shall deposit

(a) the amount of duty due; or

(b) security for the duty.

(8) The Commissioner-General may suspend the duty on the goods where the goods imported are intended to be used in the country in manufacturing, processing or repair and subsequently exported