Section 54: Release of goods

Goods shall not be released from customs control unless the -
a goods declaration has been presented to and accepted by the Service;
b conditions pertaining to any restriction, where the goods are subject to a restriction, have been satisfied;
c declarant or other responsible person has made arrangements to provide security as required by this Act and regulations made under this Act; and
d declarant or other responsible persons has paid all duties, excise Customs duties, other Customs duties, charges and assessments and penalties determined to be due on the goods, except where the Service has authorised deferred payment under any applicable provisions of this Act.