Section 118: Release for free circulation procedure

1 Goods intended for use or consumption within the customs territory shall be placed under the release for free circulation procedure.

2 Release for free circulation entails the -
a collection of duties, excise Customs duties, other Customs duties fees, and the customs debt due;
b application of any commercial policy measures, prohibitions and restrictions so long as the procedure were not applied at an earlier stage; and
c completion of other formalities required in respect of the importation of the goods.