| (1) | [Section 39D(1) has been deleted] |
| (2) | [Section 39D(2) has been deleted] |
(3)
| (a) | Notwithstanding anything to the contrary contained in this Act, an importer who is unable to make due entry of goods imported may apply to the Commissioner for the immediate release of such goods as contemplated in paragraph (b), if the— |
| (i) | importer provides sufficient reasons why immediate release of the goods is required; |
| (ii) | importer applies for such immediate release within the periods contemplated in section 38(1)(a); |
| (iii) | Commissioner is satisfied that the importer will subsequently make due entry of the goods as required by section 39; |
| (iv) | importer satisfies the Commissioner that the importation of the goods concerned is not prohibited or restricted in terms of any other law, or if so restricted, provides the Commissioner with the required documentation authorising the importation thereof; |
| (v) | importer or agent lodges such security as the Commissioner may require in respect of any duties due on such goods pending the delivery of the bill of entry contemplated in subparagraph (iii) and payment of such duties; and |
| (vi) | application for immediate clearance is accompanied by such essential documentation as may be prescribed by rule or determined by the Commissioner in a specific instance; or |
| (vii) | importer complies with such other requirements as may be prescribed by rule. |
| (b) | Application for immediate release in the circumstances contemplated in paragraph (a), shall be made on a bill of entry, in the prescribed form endorsed in a manner prescribed by rule to— |
| (i) | indicate that its purpose is solely to apply to the Commissioner for immediate release of the goods described therein; and |
| (ii) | furnish an undertaking to comply with the provisions of this section and the rules made thereunder. |
| (c) | A bill of entry endorsed in the manner contemplated in paragraph (b) shall be deemed not to be due entry. |
| (d) | An importer who has been granted immediate release of goods in terms of the provisions in this subsection must make due entry of such goods within the period contemplated in section 38(1)(a) and such bill of entry shall be deemed to be effective from the date that release is granted. |
| (e) | The Commissioner may prescribe by rule the manner of release and conditions in terms of which release of such goods may be authorised. |
| (f) | Where the importer applies to the Commissioner for an extension before expiry of the period contemplated in section 38(1)(a), the Commissioner may extend that period by not more than seven days where the Commissioner is satisfied that reasonable grounds exist on which the importer is not able to obtain the necessary information or documents to make due entry of the goods. |
| (a) | The Commissioner may refuse any application for immediate release of goods in a manner contemplated in subsection (3) where the importer has failed to comply with any condition prescribed therein or the rules or any condition imposed by the Commissioner. |
| (b) | Where the Commissioner has refused such an application, the importer concerned shall, within five days of such refusal— |
| (i) | make due entry of the goods as contemplated in section 39; or |
| (ii) | otherwise deal with the goods as the Commissioner may direct, |
failing which the goods shall be regarded as uncleared.
