Provisional release of detained import/export goods on bond and bank guarantee reduces trade hardship while preserving revenue safeguards.

Detention is used when seizure is impracticable; detained goods cannot be removed without permission and may attract warehousing, demurrage and container detention charges payable by importers/exporters even if detention is later held improper. To reduce hardship, provisional release is generally to be allowed on a bond for full value and an adequate bank guarantee as determined by the proper officer, except for prohibited goods, non compliant imports under other statutes, or where release would jeopardise investigations. Where provisional release is not allowed, importers must be offered storage in bonded warehouses and bear demurrage if they decline.

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