Clearance of imported goods for home consumption depends on duty payment, electronic processing, deferred payment, and interest on delay. Clearance of imported goods for home consumption is permitted only when the goods are not prohibited and the importer has paid the assessed import duty and other charges payable under the Customs Act. The order may be issued electronically through the customs automated system on the basis of risk evaluation, and deferred payment may be allowed for specified classes of importers by notification and rules. Import duty is payable on the prescribed date, and delay attracts interest until payment; the Board may waive interest in the public interest by reasoned order.